31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Perangkat lunak Softwares
Harga perolehan 19.682.383 17.618.648 Acquisition cost
Penambahan 494.700 2.063.735 Additions
20.177.083 19.682.383
Akumulasi amortisasi (16.037.452) (15.320.275) Accumulated amortization
Nilai buku 4.139.631 4.362.108 Book value
Izin Usaha Pemanfaatan Hasil Licence for Utilization of Timber
Hutan Kayu (IUPHHK) Forest Products (IUPHHK)
Harga perolehan 89.179.788 89.179.788 Acquisition cost Akumulasi amortisasi (3.477.985) (3.242.540) Accumulated amortization
Nilai buku 85.701.803 85.937.248 Book value
Goodwill 7.702.540 7.702.540 Goodwill
Total 97.543.974 98.001.896 Total
Manajemen berkeyakinan bahwa tidak terdapat indikasi atas kemungkinan penurunan nilai potensial atas aset takberwujud.
Management believes that there is no indication of potential impairment in values of intangible assets.
Beban amortisasi aset takberwujud dibebankan ke akun beban umum dan administrasi dan hutan tanaman industri dalam pengembangan.
Amortization expense of intangible assets is charged to general and administrative expenses and industrial timber and non-timber plantations under development stage.
14. ASET TIDAK LANCAR LAINNYA 14. OTHER NON-CURRENT ASSETS
Aset tidak lancar lainnya terutama terdiri atas uang muka kepada kontraktor, simpanan jaminan, dan simpanan yang dapat dikembalikan.
Other non-current assets mainly consist of advance to contractors, guarantee deposits, and refundable deposits.
15. UTANG USAHA - PIHAK KETIGA 15. TRADE PAYABLES - THIRD PARTIES
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Petani - dalam Rupiah 31.372.469 97.681.262 Farmers - in Rupiah
Pemasok dan Kontraktor Suppliers and Contractors
Dalam Rupiah 186.923.293 303.881.630 In Rupiah
Dalam Dolar AS (Catatan 36) 965.030 1.833.809 In US Dollar (Note 36) Dalam Euro (Catatan 36) - 1.316.468 In Euro (Note 36) Dalam Pound Sterling Inggris (Catatan 36) - 102.335 In Great Britain Pound Sterling (Note 36)
Total 219.260.792 404.815.504 Total
Utang usaha pada petani merupakan utang atas pembelian tandan buah segar (”TBS”) dari para petani Plasma dan Mitra, sedangkan utang usaha pada pemasok dan kontraktor terutama merupakan utang atas pembelian bahan perawatan, termasuk pupuk dan suku cadang.
Trade payables to farmers represent payables for purchases of fresh fruit bunches (“FFB”) from Plasma and Partnership farmers, while trade payables to suppliers and contractors mainly represent payables for purchases of maintenance materials, including fertilizers and spare parts. Rincian umur utang usaha dihitung sejak tanggal
terima faktur adalah sebagai berikut:
An aging detail of trade payables calculated from the invoices’ receiving date is as follows:
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
1 - 30 hari 200.721.617 378.532.566 1 - 30 days
Lebih dari 30 hari 18.539.175 26.282.938 More than 30 days
Total 219.260.792 404.815.504 Total
16. UANG MUKA PENJUALAN 16. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan sehubungan dengan penjualan minyak sawit mentah, inti sawit, dan kecambah.
Sales advances represent advances received from customers in relation to sales of crude palm oil, palm kernel, and germinated seeds.
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Pajak pertambahan nilai 26.948.485 22.381.903 Value added tax
Pajak penghasilan 14.266.481 - Income tax
Tagihan restitusi pajak: Claims for tax refund:
Pajak penghasilan 8.269.977 8.269.977 Income tax Pajak pertambahan nilai 2.052.197 14.222.580 Value added tax
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
b. Utang pajak b. Taxes payable
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Pajak penghasilan Income tax
Pasal 4(2) 556.137 2.631.964 Article 4(2) Pasal 15 11.400 34.616 Article 15 Pasal 21 13.695.094 2.818.669 Article 21 Pasal 22 67.069 114.034 Article 22 Pasal 23/26 666.602 34.850.060 Article 23/26 Pasal 25 11.775.666 13.161.178 Article 25 Pasal 29 15.397.804 15.397.804 Article 29
Pajak pertambahan nilai 1.106.428 9.462.846 Value added tax
Total 43.276.200 78.471.171 Total
c. Komponen beban/(manfaat) pajak penghasilan c. Components of income tax expense/(benefit) Rincian beban/(manfaat) pajak penghasilan
untuk periode yang berakhir pada tanggal- tanggal 31 Maret 2016 dan 2015 adalah sebagai berikut:
Details of income tax expense/(benefit) for the period ended March 31, 2016 and 2015, consist of the following:
Periode yang berakhir pada tanggal
31 Maret/
Period ended March 31
2016 2015
Dibebankan ke laba rugi Charged to profit or loss
Periode berjalan Current period
Perusahaan - - The Company
Entitas anak 24.020.814 13.611.509 Subsidiaries
Sub-total 24.020.814 13.611.509 Sub-total
Adjustments in respect
Penyesuaian atas tahun lalu of the previous years
Perusahaan - - The Company
Entitas anak - 1.841.197 Subsidiaries
Sub-total - 1.841.197 Sub-total
Pajak tangguhan Deferred tax
Perusahaan (6.380.962) (7.207.333) The Company
Entitas anak (7.679.436) 293.292 Subsidiaries
Sub-total (14.060.398) (6.914.041) Sub-total
Total 9.960.416 8.538.665 Total
c. Komponen beban/(manfaat) pajak penghasilan (lanjutan)
c. Components of income tax expense/(benefit) (continued)
Rincian beban/(manfaat) pajak penghasilan untuk periode yang berakhir pada tanggal- tanggal 31 Maret 2016 dan 2015 adalah sebagai berikut: (lanjutan)
Details of income tax expense/(benefit) for the period ended March 31, 2016 and 2015, consist of the following: (continued)
Periode yang berakhir pada tanggal
31 Maret/
Period ended March 31
2016 2015
Dibebankan ke penghasilan Charged to
komprehensif lain other comprehensive income
Pajak tangguhan Deferred tax
Rugi atas pengukuran kembali Re-measurement loss of liabilitas imbalan kerja (100.030) - employee benefits liability
Rincian manfaat pajak tangguhan adalah sebagai berikut:
The details of deferred tax benefits are as follows:
Periode yang berakhir pada tanggal
31 Maret/
Period ended March 31
2016 2015
Manfaat pajak tangguhan Deferred tax benefits
Perusahaan The Company
Rugi fiskal yang dapat
Dikompensasi 6.380.962 7.207.333 Tax losses carry forward
Sub-total 6.380.962 7.207.333 Sub-total
Entitas anak Subsidiaries
Rugi fiskal yang dapat
dikompensasi 5.884.786 578.918 Tax losses carry forward Penyisihan imbalan kerja karyawan 2.211.465 - Provision for employee benefits Penyisihan kerugian penurunan Provision for impairment losses persediaan (475.390) - of inventory Aset takberwujud - IUPHHK 58.575 58.575 Intangible assets- IUPHHK
Perubahan neto rugi antar
perusahaan yang belum Net changes in unrealized
direalisasi - (930.785) intercompany loss
Sub-total 7.679.436 (293.292) Sub-total
Manfaat pajak tangguhan, neto 14.060.398 6.914.041 Deferred tax benefit, net
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Pajak penghasilan badan d. Corporate income tax
Pajak kini Current tax
Rekonsiliasi antara laba sebelum beban pajak penghasilan seperti yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan estimasi laba kena pajak Perusahaan periode berjalan adalah sebagai berikut:
The reconciliation between the income before income tax expense as shown in the consolidated statement of profit or loss and other comprehensive income and the current period estimated taxable income of the Company is as follows:
Periode yang berakhir pada tanggal
31 Maret/
Period ended March 31
2016 2015
Laba sebelum Profit before
pajak penghasilan menurut income tax per consolidated laporan laba rugi dan penghasilan statement of profit or loss komprehensif lain konsolidasian 28.438.087 26.117.286 and other comprehensive income Dikurangi: laba entitas anak sebelum Less: income from subsidiaries before beban pajak penghasilan (31.851.486) (46.310.385) income tax expense Eliminasi (22.185.303) (8.935.466) Eliminations
Laba Perusahaan sebelum Profit before income
pajak penghasilan (25.598.702) (29.128.565) tax of the Company
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 244.515 347.218 Non-deductible expenses Pendapatan yang telah dikenakan pajak Income already penghasilan yang bersifat final (169.663) (47.984) subjected to final tax
Rugi kena pajak yang diatribusikan Taxable loss attributable to kepada Perusahaan (25.523.850) (28.829.331) the Company
Beban pajak penghasilan -
periode berjalan - - Income tax expense – current period Dikurangi: pajak penghasilan
dibayar dimuka 23.150 2.491 Less: prepaid income taxes
Pajak penghasilan dibayar dimuka Prepaid income tax
- Perusahaan (23.150) (2.491) - the Company
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Tagihan restitusi pajak Claims for tax refund
Perusahaan 10.854.580 10.854.580 The Company
Entitas anak 44.695.615 44.695.615 Subsidiaries
Total 55.550.195 55.550.195 Total
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
Perusahaan The Company
Pada tahun 2009, Perusahaan telah menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) atas berbagai jenis pajak untuk tahun pajak 2007 sejumlah Rp79.932.682. Pada Juni 2010, Direktorat Jenderal Pajak telah menerbitkan berbagai jenis Surat Keputusan yang mengabulkan sebagian besar permohonan keberatan yang diajukan oleh Perusahaan, sehingga pajak kurang bayar Perusahaan telah berkurang menjadi sejumlah Rp12.097.714 (termasuk di dalamnya STP) dan telah dilunasi oleh Perusahaan. Atas surat keputusan ini, Perusahaan telah mengajukan banding ke pengadilan pajak dan telah mengajukan permohonan pembatalan STP ke Direktorat Jenderal Pajak sebesar Rp11.108.114. Pada tahun 2011, Direktorat Jenderal Pajak telah mengabulkan sebagian permohonan pembatalan STP sebesar Rp287.398. Sehingga sisa permohonan banding dan permohonan pembatalan STP adalah sebesar Rp10.820.716.
In 2009, the Company has received tax assessment letters (SKPKB) and tax collection letters (STP) for underpayment of various taxes for fiscal year 2007 totalling to Rp79,932,682. In June 2010, the Directorate General of Taxation has issued Decision Letter to grant the Company’s objection letters of several assessment letters to be Rp12,097,714 (including STP) and those underpayments have been fully paid by the Company. Based on this Decision Letter, the Company appealed to tax court and has filed request to cancel those STP to Directorate General of Taxation amounting to Rp11,108,114. In 2011, Directorate General of Taxation has granted some of the Company’s objection on tax collection letter amounting to Rp287,398. Thus, the remaining appeal and request to cancel STP amounted to Rp10,820,716.
Pada bulan Februari 2013, Perusahaan telah menerima keputusan Pengadilan Pajak atas banding tersebut, yang memutuskan mengabulkan banding Perusahaan dengan hasil keputusan nilai lebih bayar sejumlah Rp5.363.553. Pada bulan April 2013, pengembalian dana hasil keputusan banding tersebut telah diterima. Pada bulan Januari 2016, Direktorat Jenderal Pajak telah mengabulkan permohonan pembatalan STP sebesar Rp2.715.923. Pengembalian dana hasil pembatalan STP tersebut telah diterima oleh Perusahaan pada bulan Februari 2016.
In February 2013, the Company has received decision from the Tax Court on the said appeal, which decided to accept the
Company’s appeal with decision of
overpayment totalling to Rp5,363,553. In April 2013, the refund of the said appeal decision amount has been received. In January 2016, Directorate General of Taxation has granted the Company’s request to cancel STP of Rp2,715,923. The refund of the cancelled STP decision amount has been received in February 2016.
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
Perusahaan (lanjutan) The Company (continued)
Sehubungan dengan Putusan Pengadilan Pajak atas banding tahun pajak 2007 tersebut di atas, pada bulan Mei 2013 Direktorat Jenderal Pajak telah mengajukan Permohonan Peninjauan Kembali kepada Mahkamah Agung RI. Surat pemberitahuan atas Permohonan Peninjauan Kembali tersebut diterima oleh Perusahaan pada akhir bulan September 2013. Perusahaan telah mengajukan Kontra Memori Peninjauan Kembali kepada Mahkamah Agung RI pada bulan Oktober 2013. Berdasarkan Surat Pemberitahuan dari Pengadilan Pajak pada bulan Oktober 2014 dan informasi dalam situs resmi (website) Mahkamah Agung RI bahwa Mahkamah Agung RI menolak Peninjauan Kembali yang diajukan oleh Direktorat Jenderal Pajak.
In relation to the Tax Court decision on appeal of the fiscal year 2007 above, in May 2013, the Directorate General of Taxation has filed a judicial review application to the Supreme Court of Republic of Indonesia. Notification of the judicial review application was received by the Company at the end of September 2013. The Company has filed a contra judicial review to the Supreme Court of Republic of Indonesia in October 2013. Up to the date of the completion of the consolidated financial statements, the judicial review is still in process. Based on notification from Tax Court in October 2014 and information from the Supreme Court of Republic of Indonesia’s website, the Supreme Court of Republic of Indonesia’s rejected the judicial review filed by Directorate General of Taxation.
Sungai Rangit Sungai Rangit
Pada bulan Maret 2011, Sungai Rangit, entitas anak, menerima SKPKB dan STP atas berbagai jenis pajak untuk tahun pajak 2008 sejumlah Rp16.266.873. Sungai Rangit telah mengajukan keberatan ke Direktorat Jenderal Pajak sebesar Rp15.100.711. Pada bulan Juni 2012, Direktorat Jenderal Pajak telah menerbitkan Surat Keputusan yang menolak keberatan Sungai Rangit. Atas Surat Keputusan ini, Sungai Rangit telah mengajukan banding ke pengadilan pajak. Pada bulan November 2013, Sungai Rangit menerima Putusan Pengadilan Pajak yang mengabulkan banding Sungai Rangit. Pada bulan Februari 2014, pengembalian dana hasil keputusan banding tersebut telah diterima. Sehubungan dengan keputusan banding tersebut, Direktorat Jenderal Pajak telah mengajukan Permohonan Peninjauan Kembali kepada Mahkamah Agung RI. Surat Pemberitahuan atas Permohonan Peninjauan Kembali tersebut diterima oleh Sungai Rangit pada bulan Mei 2014. Sungai Rangit telah mengajukan Kontra Memori Peninjauan Kembali kepada Mahkamah Agung RI pada awal bulan Juni 2014. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian,
In March 2011, Sungai Rangit, a subsidiary, received SKPKB and STP for underpayment of various taxes for fiscal year 2008 totalling to Rp16,266,873. Sungai Rangit has filed objection to Directorate General of Taxation totalling to Rp15,100,711. In June 2012, the Directorate General of Taxation has issued Decision Letter to reject Sungai Rangit’s objection letter. Based on this Decision Letter, Sungai Rangit has appealed to tax court. In November 2013, Sungai Rangit received a Tax Court Decision Letter accepting appeal. In February 2014, the refund of the said appeal decision amount has been received. In relation to the Tax Court decision on the appeal, the Directorate General of Taxation has filed a judicial review application to the Supreme Court of Republic of Indonesia. Notification of the judicial review application was received by Sungai Rangit at the end of May 2014. Sungai Rangit has filed a Contra Judicial review to the Supreme Court of Republic of Indonesia in June 2014. Until the completion date of the consolidated financial statements, the judicial review is still in process.
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
Sungai Rangit (lanjutan) Sungai Rangit (continued)
Pada bulan Mei 2013, Sungai Rangit telah menerima berbagai SKPKB dan STP atas berbagai jenis pajak untuk tahun pajak 2007 sejumlah Rp10.294.570. Pada bulan Juli 2013, Sungai Rangit telah mengajukan keberatan ke Direktorat Jenderal Pajak sejumlah Rp9.319.844. Pada bulan Juni 2014, Direktorat Jenderal Pajak telah menerbitkan Surat Keputusan yang menolak keberatan Sungai Rangit. Atas Surat Keputusan ini, Sungai Rangit telah mengajukan banding kepada pengadilan pajak pada bulan September 2014. Pada bulan Desember 2015, Pengadilan Pajak mengabulkan banding Sungai Rangit. Pada bulan Januari 2016, pengembalian dana hasil keputusan banding tersebut telah diterima.
In May 2013, Sungai Rangit has received various SKPKB and STP for various taxes for fiscal year 2007 totalling to Rp10,294,570. In July 2013, Sungai Rangit has filed objection to Directorate General of Taxation totalling to Rp9,319,844. In June 2014, the Directorate General of Taxation has issued Decision Letter to reject Sungai Rangit’s objection letters. Based on this Decision Letter, Sungai Rangit has appealed to tax court in September 2014. In December 2015, the Tax Court granted Sungai Rangit’s appeal. In January 2016, the refund of the said appeal decision amount has been received.
Telaga Hikmah Telaga Hikmah
Pada bulan April 2014, Direktorat Jenderal Pajak telah menerbitkan SKPKB atas berbagai jenis pajak untuk tahun pajak 2010 dan 2011 sejumlah Rp15.920.567 kepada Telaga Hikmah, Entitas Anak. Atas SKPKB ini, Telaga Hikmah telah mengajukan keberatan kepada Direktorat Jenderal Pajak pada bulan Juli 2014 sejumlah Rp11.275.556. Pada bulan Desember 2014, Direktorat Jenderal Pajak telah menerbitkan Surat Keputusan yang menolak keberatan Telaga Hikmah. Atas surat keputusan ini, Telaga Hikmah telah mengajukan banding kepada pengadilan pajak pada bulan Maret 2015. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, keputusan Pengadilan Pajak masih dalam proses.
In April 2014, the Directorate General of Taxation has issued SKPKB for various taxes for fiscal year 2010 and 2011 totalling to Rp15,920,567 to Telaga Hikmah, a Subsidiary. For this SKPKB, Telaga Hikmah has filed objection to Directorate General of Taxation in July 2014 totalling to Rp11,275,556. In December 2014, the Directorate General of Taxation has issued Decision Letter to reject Telaga Hikmah’s objection letters. Based on this Decision Letter, Telaga Hikmah has appealed to tax court in March 2015. Until the completion date of the consolidated financial statements, the Tax Court decision is still in process.
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
Gunung Tua Abadi Gunung Tua Abadi
Direktorat Jenderal Pajak telah menerbitkan SKPKB atas berbagai jenis pajak untuk tahun pajak 2009, 2010 dan 2011 masing-masing sejumlah Rp2.546.576, Rp1.878.075 dan Rp2.798.860 kepada Gunung Tua Abadi, Entitas Anak. Atas SKPKB ini, Gunung Tua Abadi telah mengajukan keberatan kepada Direktorat Jenderal Pajak masing-masing sebesar Rp1.653.562, Rp688.502 dan Rp1.817.241. Pada beberapa tanggal antara Desember 2014 sampai dengan Maret 2016, Direktorat Jenderal Pajak telah menerbitkan surat keputusan yang menolak keberatan Gunung Tua Abadi untuk tahun pajak 2009, 2010 dan 2011. Atas surat keputusan untuk tahun pajak 2009 dan 2010, Gunung Tua Abadi telah mengajukan banding kepada pengadilan pajak masing-masing pada bulan Maret 2015 dan Februari 2016 dan sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, banding tersebut masih dalam proses. Untuk tahun pajak 2011, Gunung Tua Abadi akan mengajukan banding kepada Pengadilan Pajak.
The Directorate General of Taxation has issued SKPKB for various taxes for fiscal years 2009, 2010 and 2011 totalling to Rp2,546,576, Rp1,878,075 and Rp2,798,860, respectively to Gunung Tua Abadi, a Subsidiary. For this SKPKB, Gunung Tua Abadi has filed objection to the Directorate General of Taxation totalling to Rp1,653,562, Rp688,502 and Rp1,817,241, respectively. On several dates between December 2014 to March 2016, the Directorate General of Taxation has issued decision letter which reject the objection of Gunung Tua Abadi for the fiscal year 2009, 2010 and 2011. For the fiscal years 2009 and 2010, Gunung Tua Abadi has appealed to the tax court on March 2015 and February 2016, respectively and until the completion date of the consolidated financial statements, the appeal is still in process. For the fiscal year 2011, Gunung Tua Abadi will file appeal to the Tax Court.
Aek Tarum Aek Tarum
Pada bulan September 2014, Direktorat Jenderal Pajak telah menerbitkan SKPKB atas berbagai jenis pajak untuk tahun pajak 2011 sejumlah Rp5.406.503 kepada Aek Tarum, Entitas Anak. Atas SKPKB ini, Aek Tarum telah mengajukan keberatan kepada Direktorat Jenderal Pajak sejumlah Rp3.720.617 pada bulan November 2014. Pada bulan September 2015, Direktorat Jenderal Pajak telah menerbitkan surat keputusan yang menolak keberatan Aek Tarum. Atas surat keputusan ini, Aek Tarum telah mengajukan banding kepada pengadilan pajak pada bulan Desember 2015. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, keputusan dari Pengadilan Pajak tersebut masih dalam proses.
In September 2014, the Directorate General of Taxation has issued SKPKB for various taxes for fiscal year 2011 totalling to Rp5,406,503 to Aek Tarum, a Subsidiary. For this SKPKB, Aek Tarum already filed objection to the Directorate General of Taxation totalling to Rp3,720,617 in November 2014. In September 2015, the Directorate General of Taxation has issued a decision letter rejecting Aek Tarum’s objection. For this decision letter, Aek Tarum has appealed to the tax court in December 2015. Until the completion date of the consolidated financial statements, the Tax Court decision is still in process.
e. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan sebagaimana tercantum pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan beban pajak penghasilan adalah sebagai berikut:
e. The reconciliation between income tax expense as computed with the applicable tax rate from income before income tax expense as shown in the consolidated statement of profit or loss and other comprehensive income and income tax expense are as follows:
Periode yang berakhir pada tanggal
31 Maret/
Period Ended March 31,
2016 2015
Laba sebelum pajak Profit before income tax per
penghasilan menurut laporan laba consolidated statements of
rugi dan penghasilan profit or loss and other
komprehensif lain konsolidasian 28.438.087 26.117.286 comprehensive income
Beban pajak penghasilan dihitung
berdasarkan tarif pajak yang Income tax expense calculated berlaku 7.109.522 7.912.004 at applicable tax rate
Pengaruh pajak atas beda tetap: Tax effects on permanent differences: Pendapatan/beban yang telah dikenakan Income/expenses already subjected to final pajak penghasilan yang bersifat final (2.509.545) (92.867) income tax
Beban yang tidak dapat dikurangkan 613.120 (1.414.243) Non-deductible expenses Aset pajak tangguhan yang tidak diakui 4.747.319 292.574 Unrecognized deferred tax assets Beban pajak penyesuaian Adjustments in respect of tahun lalu (Catatan 17c) - 1.841.197 the previous years (Note 17c)
Beban pajak penghasilan 9.960.416 8.538.665 Income tax expense
f. Aset/(liabilitas) pajak tangguhan f. Deferred tax assets/(liabilities)
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Aset/(liabilitas) pajak tangguhan Deferred tax assets/(liabilities) Rugi fiskal 117.725.413 105.459.665 Tax losses Liabilitas imbalan kerja 24.861.659 23.010.471 Employee benefits liability
Bibitan 553.325 553.325 Nursery
Aset tetap 937.643 937.643 Fixed assets
Tanaman perkebunan (24.625.696) (24.625.696) Plantation assets
Provisi penurunan Provision for declining
nilai persediaan 1.307.443 1.782.833 in value of inventories
Aset pajak tangguhan 120.759.787 107.118.241 Deferred tax assets
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
f. Aset/(liabilitas) pajak tangguhan (lanjutan) f. Deferred tax assets/(liabilities) (continued)
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Aset/(liabilitas) pajak tangguhan Deferred tax assets/(liabilities) Liabilitas imbalan kerja 6.256.587 5.796.280 Employee benefits liability
Aset tetap (7.015.461) (7.015.461) Fixed assets
Tanaman perkebunan (9.912.825) (9.912.825) Plantation assets Aset takberwujud - IUPHHK (21.321.456) (21.380.031) Intangible assets - IUPHHK
Liabilitas pajak tangguhan (31.993.155) (32.512.037) Deferred tax liabilities
Manajemen berpendapat bahwa aset pajak tangguhan diperkirakan dapat dipulihkan pada periode mendatang.
Management believes that the deferred tax assets are expected to be realized in the future.
Grup tidak mengakui aset pajak tangguhan atas saldo rugi fiskal sebesar Rp73.638.816
pada tanggal 31 Maret 2016
(31 Desember 2015: Rp56.545.410) dengan pertimbangan ketidakpastian rugi fiskal tersebut dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan datang.
The Group did not recognize deferred tax assets on tax loss carryforwards of Rp73,638,816 as of March 31, 2016 (December 31, 2015: Rp56,545,410), on the basis that there is uncertainty that the future taxable income will be available and carry forward of unused tax losses can be utilized.
18. BEBAN AKRUAL 18. ACCRUED EXPENSES
Beban akrual terutama terdiri dari beban bunga, beban jasa tenaga ahli, dan lainnya.
