CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS
Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011
F or the Years Ended December 31, 2012 And 2011
Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
Expressed In Thousand Rupiah, Unless otherwise Stated
DAN ENTITAS ANAK
AND ITS SUBSIDIARY
9. TAGIHAN BRUTO KEPADA PEMBERI KERJA
9. GROSS AMOUNT DUE F ROM CUSTOMERS
- Lanjutan
- Continued
Tagihan berdasarkan pelanggan :
Amount due by customers :
Pihak ketiga
Third parties
PT Vico Indonesia
PT Vico Indonesia
Total EP Indonesie
Total EP Indonesie
Salamander Energy Ltd
Salamander Energy Ltd
Santos Energy Ltd
Santos Energy Ltd
PT Smart Tbk
PT Smart Tbk
Subur Abadi Warna Agung PT
Subur Abadi Warna Agung PT
Hamparan Perkasa Mandiri PT
Hamparan Perkasa Mandiri PT
10. BIAYA DIBAYAR DI MUKA DAN UANG MUKA
10. PREPAID EXPENSES AND ADVANCES
Pihak ketiga
Third parties
Fee konsesi dibayar di muka
Prepaid concession expense
Uang muka pembelian aset tetap
Adv-payment, fixed asset procurement
Uang muka pembelian material
Adv-payment, material procurement
Uang muka pemeliharaan
Adv-payment, maintenance
Uang muka pekerjaan
Adv-payment, subcontractors
11. JAMINAN PENGADILAN PAJAK
11. COURT OF TAX DEPOSIT
Jaminan Pengadilan Pajak
Court of tax deposit
-
-
-
-
-
-
- -
26.407.178
On December 1, 2009, the Company filed an appeal against the tax assessment year 2006 as follows:
SKPKB No.00192060672508 dated June 20, 2008 on under payment of corporate income tax inclusive of fine Rp
32.607.621.244. SKPKB. No.00392030672508 dated June 20, 2008, on
under payment of income tax, article 23 inclusive of fine Rp 13.398.560.989.
SKPKB No.0042207067252008 dated June 20, 2008 on under payment of VAT inclusive of fine Rp 32.149.378.468.
5.325.182 -
1.438.524
Jan 01, 2011 Dec 31, 2012
Dec 31, 2011 Dec 31, 2010
- -
26.407.178 1.782.953
2.500.670 646.208
6.177.367 5.821.030
1.704.735 13.623.669
14.391.744 5.734.316
- -
976.151 475.000
- 1.069.244
5.188.350 6.070.044
1.337.979 49.351.251
65.395.703 33.005.923
8.668.578 18.199.666
16.729.428 Jan 01, 2011
Jan 01, 2011 Dec 31, 2012
Dec 31, 2011 Dec 31, 2010
2.030.824 -
- 1.167.621
4.321.332 -
78.182.342 95.546.861
51.173.875 11.638.886
4.372.654 -
- 3.257.505
- Dec 31, 2012
Dec 31, 2011 Dec 31, 2010
Pada tanggal 1 Desember 2009, Perseroan mengajukan banding atas hasil pemeriksaan pajak tahun 2006 sebagai berikut:
SKPKB No.00192060672508 tanggal 20 Juni 2008 tentang PPh badan kurang bayar termasuk denda Rp. 32.607.621.244
SKPKB No.00392030672508 tanggal 20 Juni 2008 tentang PPh
pasal 23
kurang bayar
termasuk denda
Rp. 13.398.560.989
SKPKB No.00422070672508 tanggal 20 Juni 2008 tentang PPN 2006 kurang bayar termasuk denda Rp. 32.149.378.468
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS
Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011
F or the Years Ended December 31, 2012 And 2011
Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
Expressed In Thousand Rupiah, Unless otherwise Stated
DAN ENTITAS ANAK
AND ITS SUBSIDIARY
11. JAMINAN PENGADILAN PAJAK - Lanjutan
11. COURT OF TAX DEPOSIT - Continued
Membatalkan seluruh ketetapan SKPKB yang dimaksud
Cancel all decisions of the SKPKB
Berdasarkan ketentuan pasal 36 4 UU No.14 Tahun 2002 tentang Pengadilan Pajak, Perseroan harus membayar jaminan sebesar
50 dari total kekurangan pembayaran pajak yang dimohonkan banding. Jumlah bersih pembayaran jaminan pajak tersebut
dikurangi perhitungan pajak yang diakui dan telah disetorkan oleh Perseroan sebesar Rp. 26.407.177.566.
Putusan banding atas sengketa pajak tahun 2006 di atas telah dibacakan di depan sidang Pengadilan Pajak sebagai berikut:
KPP Madya Balikpapan telah menerbitkan SKP pelaksanaan keputusan Pengadilan Pajak di atas, dan Perseroan telah menerima
kembali uang
jaminan sengketa
Pengadilan Pajak, setelah
ditambah bunga atas jaminan yang sengketa pajaknya dikabulkan dan dikurangi pokok dan denda PPh pasal 23 yang sengketa
pajaknya ditolak, sejumlah Rp. 24.818.070.375 lihat catatan 21.
Perseroan telah menyesuaikan catatan perpajakannya terhadap hasil keputusan banding Pengadilan Pajak di atas.
Sep 13, 2011
Sep 13, 2011
SKPKB No.00192060672508 tanggal 20 Juni 2008 tentang PPh badan kurang bayar Rp 32.607.621.244,-
July 20, 2011
SKPKB No.00422070672508 tanggal 20 Juni 2008 tentang PPN 2006 kurang bayar Rp 32.149.378.468,-
SKPKB No.0042207067252008 dated June 20, 2008 on
VAT under
payment inclusive
of fine
Rp 32.149.378.468,-
Under the provisions of Article 36 4 of Law No.14 of 2002 concerning the Tax Court, the Company must pay a deposit of
50 of the total underpayment of tax appeals filed. Net amount of the tax payment guarantees which are recognized net of tax
calculation and has been deposited by the Company amounting to Rp. 26.407.177.566.
An appeal over a tax dispute in 2006 over the trial had been read before the Tax Court as follows:
Tanggal
Date
Perkara
Case
Putusan
Decision
20 Juli 2011
SKPKB No.00192060672508 dated June 20, 2008 on corporate income tax under payment inclusive of fine
Rp 32.607.621.244,-
Membatalkan seluruh ketetapan SKPKB yang dimaksud, dan sebaliknya mengabulkan sebagian perhitungan lebih
bayar PPh badan berdasarkan perhitungan SPT PPh Badan 2006 menjadi sebesar Rp 1.112.287.185,-
Cancel all decisions of the SKPKB, but to grant partially calculation of over payment of corporate income tax
based on 2006 Annual Tax Return amounted to Rp 1.112.287.185,-
Sep 13, 2011
Sep 13, 2011 SKPKB No.00392030672508 tanggal 20 Juni 2008
tentang PPh pasal 23 kurang bayar Rp 13.398.560.989,-
SKPKB. No.00392030672508 dated June 20, 2008, on income tax, article 23 under payment inclusive of
fine Rp 13.398.560.989,-
Mengabulkan sebagian besar ketetapan SKPKB yang dimaksud menjadi sebesar Rp 9.688.446.460,- dan denda
sebesar Rp 3.487.840.725,-
To grant almost all of the SKPKB amounted to Rp 9.688.446.460,- and fine of Rp 3.487.840.725,-
KPP Madya Balikpapan has issued a tax assessment on the implementation of the above decision of the Tax Court, and the
Company has received a money back guarantee dispute the Tax Court, plus interest after a dispute over taxes granted bail and
fines reduced principal and income tax article 23 which rejected the tax dispute, the amount of Rp. 24.818.070.375 see note 21.
The Company has adjusted their tax records against the decision of the Tax Court on the appeal.