30 Juni/ 31 Desem ber/
June 2017 Decem ber 2016
Rp Rp
Taksiran Biaya untuk Pembangunan 593,670 647,525 Estimated Cost for Construction
Bunga 148,124 149,526 Interest
Endowment Care Fund 102,108 93,778 Endowment Care Fund
Contract Service 32,129 29,733 Contract Service
Beban Pokok Pendapatan 37,282 40,298 Cost of Goods Sold
Premi Instrumen Call Spread Option 16,167 15,794 Hedging Premium of Call Spread Option
Pajak Pengalihan Hak atas Tanah dan Bangunan 15,234 15,234 Transfer of Land and Building Tax
Jasa Profesional 11,223 7,013 Professional Fees
Lain-lain (masing-masing di baw ah Rp10 miliar) 203,797 291,050 Others (each below Rp10 million) c
Jum lah 1,159,734 1,289,951 Total
Beban akrual beban pokok pendapatan merupakan biaya yang masih harus dibayar atas beban pokok pendapatan rumah sakit yang belum diterbitkan tagihan. Akun ini akan direklasifikasi ke akun yang sesuai setelah faktur diterbitkan.
Accrued cost of goods sold represents accrued on unbilled hospitals cost of goods sold. This account will be reclassified to the appropriate account after the invoice is issued.
19. Perpajakan 19. Taxation
a. Beban Pajak a. Tax Expenses
Beban Pajak Final Final Tax Expenses
Jumlah beban pajak final untuk periode 6 (Enam) Bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016 masing-masing sebesar Rp76.096 dan Rp95.774.
Final tax expenses for the 6 (Six) Months periods ended June 30, 2017 and 2016 amounting to Rp76,096 and Rp95,774, respectively.
Rincian beban pajak final Grup untuk periode 6 (Enam) Bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016 adalah sebagai berikut:
Details of Group’s final tax expenses for the 6 (Six) Months periods ended June 30, 2017 and 2016 are as follows:
2017 2016
(6 Bulan/ Months) (6 Bulan/ Months)
Rp Rp
Perusahaan The Company
Pendapatan Sew a - 10% 9,888 8,774 Rental Income - 10%
Pengalihan Hak atas Tanah dan Bangunan - Transfer Land and Building Right -
2,5%*) dan 5% 4,804 -- 2.5%*) and 5%
Entitas Anak Subsidiaries
Pendapatan Sew a - 10% 30,960 24,477 Rental Income - 10%
Pengalihan Hak atas Tanah dan Bangunan - Transfer Land and Building Right -
2,5%*) dan 5% 30,444 62,523 2.5%*) and 5%
Jum lah Beban Pajak Final 76,096 95,774 Total Final Income Tax
*) Sesuai Peraturan Pemerintah No 34 Tahun 2016 Based on Goverment Regulation No 34 Tahun 2016
Beban Pajak Kini dan Tangguhan Current Tax and Deferred Tax
Perusahaan/ Entitas Anak/ Konsolidasian/ Perusahaan/ Entitas Anak/ Konsolidasian/ the Company Subsidiaries Consolidated the Company Subsidiaries Consolidated
Rp Rp Rp Rp Rp Rp
Beban Pajak Kini/ Current Tax Expenses 177 145,324 145,501 2,379 132,420 134,799
Beban (Manfaat) Pajak Tangguhan/
Deffered Tax Expenses (Benefits) 1,321 (4,308) (2,987) 1,293 (8,498) (7,205)
Jum lah Beban Pajak Penghasilan/
Total Income Tax Expenses 1,498 141,016 142,514 3,672 123,922 127,594
2017 (6 Bulan/ Months) 2016 (6 Bulan/ Months)
Rekonsiliasi antara laba sebelum beban pajak menurut laba rugi konsolidasian dengan taksiran laba fiskal Perusahaan adalah sebagai berikut:
The reconciliation between profit before tax as presented in the consolidated of profit or loss and the Company’s estimated fiscal income is as follows:
2017 2016
(6 Bulan/ Months) (6 Bulan/ Months)
Rp Rp
Laba Sebelum Beban Pajak Menurut Profit before Tax as Presented in
Laporan Laba Rugi dan the Consolidated Statements of Profit or Loss
Penghasilan Komprehensif Lain Konsolidasian 743,193 881,784 and Other Comprehensive Income
Dikurangi: Laba Entitas Anak, Asosiasi dan Deduct: Income of Subsidiaries, Associates and
Ventura Bersama (1,225,488) (1,454,770) Joint Venture
Rugi sebelum Beban Pajak Perusahaan (482,295) (572,986) Loss before Company's Income Tax
Perbedaan Waktu Temporary Differences
Penyisihan Penurunan Allowance for Impairment in
Nilai Piutang -- -- Value of Receivables
Gaji dan Kesejahteraan Karyaw an -- 880 Salaries and Employee Benefits
Penyusutan Aset Tetap Pemilikan Depreciation of Direct Ownership of
Langsung (2,951) (2,399) Property and Equipment
Laba Ditangguhkan atas Deferred Gain on
Transaksi Jual dan Sew a Balik (3,652) (3,652) Sale and Leaseback Transactions
Sub Jumlah (6,603) (5,171) Subtotal
Perbedaan Tetap Permanent Differences
Pendapatan yang telah Dikenakan Pajak
yang Bersifat Final - Neto 467,265 587,982 Revenue Subjected to Final Tax - Net
Penghasilan Bunga yang
Telah Dikenakan Pajak Final 22,177 1,829 Interest Income Subjected to Final Tax
Sumbangan dan Jamuan 347 243 Donation and Representation
Sub Jumlah 489,789 590,054 Subtotal
Taksiran Laba Fiskal Periode Berjalan 891 11,897 Estimated Fiscal Income for The Period
Taksiran Pajak Kini - Perusahaan 177 2,379 Estimated Current Tax - Company
Koreksi Pajak Kini Periode Lalu -- -- Estimated Previous Tax - Company
Perhitungan taksiran pajak kini dan utang pajak entitas anak adalah sebagai berikut:
Calculation of estimated current tax and tax payable of subsidiaries is as follows:
2017 2016
(6 Bulan/ Months) (6 Bulan/ Months)
Rp Rp
Taksiran Laba Kena Pajak Entitas Anak 493,466 395,583 Estimated Income Tax - Subsidiaries
Beban Pajak Kini 145,501 134,799 Current Tax Expenses - Non Final
Kredit Pajak (55,045) (50,145) Tax Credit
Pajak Penghasilan Pasal 29 yang Terutang Income Tax Payable Article 29 -
- Periode Berjalan 90,456 84,654 Current Period
Pajak Penghasilan Pasal 29 Tahun Sebelumnya -- -- Income Tax Payable Article 29 - Prior Year
Pajak Penghasilan Dibayar di Muka Prepaid Income Tax Article
Pasal 28.a Entitas Anak -- -- 28.a Subsidiary
Utang Pajak Penghasilan Pasal 29 Income Tax Payable Article 29 -
Entitas Anak 90,456 84,654 Subsidiaries
Rekonsiliasi antara beban pajak Perusahaan dengan hasil perkalian laba konsolidasian sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between the Company’s tax expense and the multiplication of the consolidated profit before income tax with the prevailing tax rate is as follows:
2017 2016
(6 Bulan/ Months) (6 Bulan/ Months)
Rp Rp
Laba Sebelum Beban Pajak Menurut Profit before Tax as Presented in
Laporan Laba Rugi dan Penghasilan the Interim Consolidated Statements of Profit
Komprehensif Lain Konsolidasian Interim 743,193 881,784 or Loss and Other Comprehensive Income
Dikurangi: Laba Entitas Anak, Asosiasi dan Deduct: Income of Subsidiaries, Associates and
Ventura Bersama (1,225,488) (1,454,770) Joint Venture
Rugi Komersil Perusahaan - Neto (482,295) (572,986) Loss before Company's Income Tax - Net Pajak Penghasilan Dihitung dengan Tarif efektif (96,459) (143,841) Income Tax Expense at Effective Tax Rate
Pendapatan yang telah Dikenakan Pajak
yang Bersifat Final 93,453 146,996 Revenue Subjected to Final Tax
Penghasilan Bunga yang Telah
Dikenakan Pajak Final 4,435 457 Interest Income Subjected to Final Tax
Sumbangan dan Jamuan 69 60 Donation and Representation
Jumlah Beban Pajak Perusahaan 1,498 3,672 Total Tax Expense of the Company
Koreksi Periode Sebelumnya Perusahaan -- --
Sub Jumlah 1,498 3,672
Beban Pajak Entitas Anak Tax Expense of the Subsidiaries
Pajak Tangguhan (4,308) (8,498) Deferred Tax
Pajak Kini dan Koreksi Tahun Lalu 145,324 132,420 Current Tax and Previous Years Correction
Jumlah Beban Pajak Entitas Anak 141,016 123,922 Total Subsidiaries Tax Expenses
Jum lah 142,514 127,594 Total
b. Aset dan Liabilitas Pajak Tangguhan b. Deferred Tax Asset and Liabilities
Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut:
Details of the Group’s deferred tax assets and liabilities are as follows:
1 Januari/ Dikreditkan Penam bahan Penghasilan 30 Juni/
January (Dibebankan) dari Kom binasi Kom prehensif June
pada Laba Rugi Bisnis/ Lain/ Konsolidasian/ Additions from Other
Charged Business Comprehensive
(Credited) to Combination Income
Consolidated Profit or Loss
Rp Rp Rp Rp Rp
Perusahaan The Company
Amortisasi Laba Ditangguhkan atas Amortization of Deferred Gain on Sale
Transaksi Jual dan Sew a Balik 9,024 (731) -- -- 8,293 and Leaseback Transactions
Liabilitas Imbalan Pascakerja -- -- -- -- -- Post Employeement
Penyisihan Penurunan Nilai 3,198 -- -- -- 3,198 Allowance for Impairment in Value
Penyusutan (12,947) (590) -- -- (13,537) Depreciation
(725) (1,321) -- -- (2,046)
Entitas Anak 41,854 8,058 (4,534) 2 45,380 Subsidiaries
Aset Pajak Tangguhan 41,129 6,737 (4,534) 2 43,334 Deferred Tax Asset
Entitas Anak Subsidiaries
Liabilitas Pajak Tangguhan 32,585 3,750 8,589 (820) 44,104 Deferred Tax Liabilities
2017
1 Januari/ Dikreditkan Entitas Penghasilan 31 Desem ber/
January (Dibebankan) Akuisisian/ Kom prehensif December
pada Laba Rugi Acquired Lain/ Konsolidasian/ Entity Other
Charged Comprehensive
(Credited) to Income
Consolidated Profit or Loss
Rp Rp Rp Rp Rp
Perusahaan The Company
Amortisasi Laba Ditangguhkan atas Amortization of Deferred Gain on Sale
Transaksi Jual dan Sew a Balik 10,850 (1,826) -- -- 9,024 and Leaseback Transactions Liabilitas Imbalan Pascakerja 5,643 (5,643) -- -- -- Post - Employeement Benefits Liabilities Penyisihan Penurunan Nilai 3,198 -- -- -- 3,198 Allowance for Impairment in Value
Penyusutan (12,047) (900) -- -- (12,947) Depreciation
7,644 (8,369) -- -- (725)
Entitas Anak 39,306 (3,283) 3,685 2,146 41,854 Subsidiaries
Aset Pajak Tangguhan 46,950 (11,652) 3,685 2,146 41,129 Deferred Tax Asset
Entitas Anak Subsidiaries
Liabilitas Pajak Tangguhan 39,594 (7,293) -- 284 32,585 Deferred Tax Liabilities
2016
Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui laba kena pajak di masa mendatang.
Management believes that the deferred tax assets can be recovered through taxable profits in the future.
c. Pajak Dibayar di Muka c. Prepaid Taxes
30 Juni/ 31 Desem ber/
June 2017 December 2016
Rp Rp
Pajak Penghasilan Income Tax
Pasal 4 (2) 421,407 401,114 Article 4 (2)
Pasal 21 -- 1 Article 21
Pasal 22 388 1,101 Article 22
Pasal 28.a 7,574 2,079 Article 28.a
Pajak Pertambahan Nilai 191,796 104,293 Value Added Tax
Pada tanggal 27 Juni 2016, PT Siloam International Hospitals Tbk, entitas anak, menerima surat ketetapan pajak lebih bayar atas hasil pemeriksaan Pajak Penghasilan (PPh) Pasal 29 tahun pajak 2014 sebesar Rp3.525.
Pada tanggal 1 Agustus 2016, Direktorat Jenderal Pajak mengembalikan lebih bayar
tersebut sebesar Rp508 setelah
dikompensasikan dengan surat ketetapan kurang bayar pajak PPh pasal 21, 23, 4 ayat 2
dan Pajak Pertambahan Nilai sebesar
Rp3.017.
On June 27, 2016, PT Siloam International Hospitals Tbk, subsidiary, received an overpayment tax assessment letter of corporate income tax article 29 for the fiscal year 2014 amounting to Rp3,525.
On August 1, 2016, Directorate General of Tax has return such overpayment amounting to Rp508 after deducting with underpayment tax assessment letter for income tax article 21, 23, 4 (2) and Value Added Tax amounting to Rp3,017.
d. Utang Pajak d. Taxes Payable
30 Juni/ 31 Desem ber/
June 2017 December 2016
Rp Rp
Pajak Penghasilan Income Tax
Pasal 4 (2) 89,191 89,132 Article 4 (2)
Pasal 21 50,713 35,195 Article 21
Pasal 23 2,763 9,692 Article 23
Pasal 26 29 15 Article 26
Pasal 25/ 29 104,857 48,531 Article 25/ 29
Pajak Pertambahan Nilai 89,637 113,169 Value Added Tax
Pajak Hotel dan Restoran 2,978 3,584 Hotel and Restaurant Tax
Pajak Hiburan 9 -- Entertainment Tax
Jum lah 340,177 299,318 Total
e. Administrasi e. Administration
Undang-undang Perpajakan yang berlaku di Indonesia mengatur bahwa masing-masing perusahaan menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang secara individu.
Fiscal laws in Indonesia requires that each company calculate, determine and pay the amount of tax payable individually.
Berikut detail Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Teguran Pajak (STP) yang diterima perusahaan dan entitas anak pada tahun 2016:
Details of Tax Underpayment Assesment Letters (SKPKB) and letter of reprimand tax (STP) obtained by the Company and subsidiaries in 2016 are as follows:
Tahun Fiskal/ Entitas/ Entity Entitas/ Entity Jum lah/ Total
Fiscal Years Tax Category Rp
2015 Perusahaan/ The Company Pajak Penghasilan Pasal 4 (2)/ Income Tax Article 4 (2) 1,580, Pajak Penghasilan Pasal 21/ Income Tax Article 21 27 Pajak Penghasilan Pasal 23/ Income Tax Article 23 49 Pajak Penghasilan Pasal 29/ / Income Tax Article 29 5,651
Pajak Pertambahan Nilai/ Value Added Tax 76
2015 PT Almaron Perkasa Pajak Penghasilan Pasal 29/ / Income Tax Article 29 2,278
2015 PT Makassar Permata Sulaw esi Pajak Penghasilan Pasal 29/ / Income Tax Article 29 129
2015 PT Menara Tirta Indah Pajak Penghasilan Pasal 29/ / Income Tax Article 29 3,815
2015 PT Bimasakti Jaya Abadi Pajak Penghasilan Pasal 29/ / Income Tax Article 29 222
2015 PT Gunung Halimun Elok Pajak Penghasilan Pasal 29/ / Income Tax Article 29 191
2015 PT Satyagraha Dinamika Unggul Pajak Penghasilan Pasal 29/ / Income Tax Article 29 292
2016
Pada tahun 2016, Perusahaan dan beberapa entitas anak ikut berpartisipasi dalam program
pengampunan pajak. Perusahaan dan
beberapa entitas anak telah menerima Surat Keterangan Pengampunan Pajak (SKPP) antara tanggal 31 Agustus 2016 sampai dengan 29 Desember 2016. Aset dan liabilitas
pengampunan pajak yang dideklarasikan
mencakup persediaan, properti investasi, aset tetap, uang muka pembelian tanah, tanah dalam pengembangan dan utang (piutang) dengan pihak berelasi non-usaha. Jumlah aset dan liabilitas pengampunan pajak yang berasal dari luar Grup adalah sebesar Rp64.195 dan
Rp1.821. Jumlah uang tebusan yang
dibayarkan dalam program pengampunan pajak adalah sebesar Rp29.399 dicatat sebagai bagian dari beban usaha pada laporan laba rugi konsolidasian interim (lihat Catatan 39).
In 2016, the Company and several subsidiaries participate in tax amnesty program. The Company and several subsidiaries have received Approval Letters of Tax Amnesty (SKPP) dated between August 31, 2016 until December 29, 2016. Declared assets and liabilities Tax amnesty includes inventories, investment property, property and equipment, advances for the purchase of land, land for development and due to (due from) related parties non-trade. Total tax amnesty assets and liabilities outside Group amounted to Rp64,195 and Rp1,821, respectively. Redemption money which was paid for tax amnesty program amounted to Rp29,399 was recorded as part of operating expenses in the interim consolidated statement of profit or loss (see Note 39).
Atas selisih aset dan liabilitas pengampunan pajak sebesar Rp17.622 dicatat sebagai tambahan modal disetor, Rp7.022 dicatat sebagai komponen ekuitas lain nya dan Rp2.297 dicatat sebagai bagian kepentingan nonpengendali.
The difference between the assets and liabilities of tax amnesty amounting to Rp Rp17,622 was recorded as additional paid-in capital, Rp7,022 recorded to other equity component and Rp2,297 was recorded as part of non-controlling interests.
Pada tanggal 31 Desember 2016, Perusahaan
dan beberapa entitas anak melakukan
pengukuran kembali aset pengampunan pajak pada tanggal SKPP sebesar Rp55.095. Selisih aset pengampunan pajak yang telah diukur kembali pada tanggal SKPP sebesar Rp35.433 dicatat sebagai penyesuaian tambahan modal
disetor pada entitas anak, pengurang
komponen ekuitas lainnya pada laporan
keuangan konsolidasian interim. Atas
pengukuran kembali aset pengampunan pajak
On December 31, 2016, the Company and certain subsidiaries remeasured tax amnesty assets at the date of SKPP amounted to Rp55,095. Difference between tax amnesty assets which have been remeasured and declared assets accordance with SKPP amounted to Rp35,433 was recorded as additional paid-in capital in subsidiaries and as deduction in other equity component in interim consolidated financial statement. Based on the remeasurement of tax amnesty assets Rp19,622 has been reclassified to
tersebut Rp19.622 direklasifikasi ke akun tanah dalam pengembangan.
land under development account.