Biaya dibayar dimuka sewa rumah, gedung dan tanah per 31 Desember 2017 dan 2016 masing-masing sebesar Rp 20.748.772.248 dan Rp 15.876.068.141 merupakan pembayaran dimuka atas sewa rumah, gedung dan tanah untuk keperluan operasional PT Mitra Kerinci, PT Perkebunan Mitra Ogan, PT Rajawali Nusindo, PT GIEB Indonesia, dan PT Phapros Tbk.
Prepaid expenses for lease of houses, buildings and land as of 31 December 2017 and 2016 amounting to
Rp 20,748,772,248 and Rp 15,876,068,141,
respectively, represent advance payments on the rent of houses, buildings and land for operations of PT Mitra Kerinci, PT Mitra Perkebunan Ogan, PT Rajawali Nusindo, PT GIEB Indonesia, and PT Phapros Tbk.
Biaya dibayar dimuka lainnya per 31 Desember 2017 dan 2016 masing-masing sebesar Rp 8.622.817.876 terutama biaya perolehan gula mentah (raw sugar) yang telah dibayar PT PG Rajawali I namun masih dalam proses pengiriman dan dibukukan ke biaya dibayar dimuka sebesar Rp 1.992.027.639 serta biaya-biaya operasional yang dikeluarkan oleh PT Rajawali Nusindo yang akan dibebankan pada tahun berikutnya.
Other prepaid expenses as of 31 December 2017 and
2016 amounted to Rp 8,759,224,296 and
Rp 8,622,817,876, primarily acquisition cost of raw sugar paid by PT PG Rajawali I but still in the process of shipping and recorded to prepaid expenses amounting to Rp 1,992,027,639 as well as operational costs incurred by PT Rajawali Nusindo which will be charged in the following year.
12. Perpajakan 12. Taxations
a. Pajak dibayar dimuka a. Prepaid taxes
Akun ini merupakan uang muka pajak yang dipungut oleh pihak ketiga dan pajak yang dibayar sendiri, serta kelebihan setor dari tahun lalu dengan rincian sebagai berikut :
This account represents tax advances imposed by third parties and taxes paid on their own, as well as the excess of payments from last year with details as follows:
2017 2016
Pajak Penghasilan pasal 21 3.772.626.748 916.438.889 Income tax art 21
Pajak Penghasilan pasal 22 17.147.330.981 2.874.705.447 Income tax art 22
Pajak Penghasilan pasal 23 8.534.905.212 3.697.521.867 Income tax art 23
Pajak Penghasilan pasal 25 65.873.536 1.000.000 Income tax art 25
Pajak Penghasilan pasal 28 A 56.248.679.779 43.125.841.020 Income tax art 28 A
Angsuran STP dan SKPKB PPN - Installment of STP dan SKPKB PPN
Jasa giling 3.622.104.523 4.427.423.368 of miling service
PPh Badan tahun 2008 2.435.342.323 Corporate tax year 2008
Pajak Pertambahan Nilai - Masukan 291.425.905.294 220.770.656.110 VAT in
Pajak Pertambahan Nilai - Keluaran 1.778.859.721 15.459.000 VAT out
Pajak Penghasilan pasal 4 (2) 458.446.195 17.659.091 Income tax art art 4(2)
Lain – lain 12.626.335.684 - Others
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12. Perpajakan (lanjutan) 12. Taxations (continued)
a. Pajak dibayar dimuka (lanjutan) a. Prepaid taxes (continued)
PT Pabrik Gula Rajawali I PT Pabrik Gula Rajawali I
SKPKB PPN Jasa Giling tahun 2004 - 2007 Tax Asessment of Underpayment for VAT of Milling Service year 2004 - 2007
Pada tahun 2013, Entitas memperoleh beberapa SKPKB PPN jasa giling untuk periode tahun 2004-2007 dengan nilai keseluruhan sebesar Rp 83.127.626.850. Entitas mengajukan keberatan terkait SKPKB tersebut dan telah ditolak. Per 31 Desember 2015, Entitas telah mengajukan banding terkait penolakan keberatan SKPKB tersebut dan pada tahun 2016 permohonan banding tersebut telah ditolak dan hanya sebagian kecil yang dikabulkan sebagian.
In 2013, the Entity obtained some SKPKB milling services for period year 2004-2007 with total value amounted to Rp 83,127,626,850. The Entity has made an objection for those SKPKB and has been rejected. As of 31 December 2015, the Entity has made an appeal for the objection rejection of those SKPKB then by year 2016, the appeal has been rejected and only few portion has been partial granted.
Per 31 Desember 2016, Entitas telah mengajukan permohonan peninjauan kembali ke Mahkamah Agung terkait keputusan hasil banding tersebut.
As of 31 December 2016, the Entity has proposed a judicial review to Supreme Court regarding to the appeal decisions.
Per 31 Desember 2016 dan 2015, Entitas telah melakukan angsuran pembayaran atas beberapa SKPKB tersebut masing-masing sebesar Rp 46.537.837.767 dan Rp 45.610.803.780.
As of 31 December 2016 and 2015, the Entity has made some payment installment for some of those SKPKB amounted to Rp 46,537,837,767 and Rp 45,610,803,780, respectively.
SKPKB PPN Jasa Giling tahun 2010 Tax Asessment of Underpayment for VAT of
Milling Service year 2010
Pada tahun 2012, Entitas memperoleh beberapa SKPKB PPN jasa giling untuk periode tahun 2010 dengan nilai keseluruhan sebesar Rp 44.083.548.210. Entitas mengajukan keberatan terkait SKPKB tersebut dan telah ditolak. Per 31 Desember 2014, Entitas telah mengajukan banding terkait penolakan keberatan SKPKB tersebut dan pada tahun 2015 permohonan banding tersebut telah ditolak.
In 2012, the Entity obtained some SKPKB milling services for period year 2010 with total value amounted to Rp 44,083,548,210. The Entity has made an objection for those SKPKB and has been rejected. As of 31 December 2014, the Entity has made an appeal for the objection rejection of those SKPKB then by year 2015, the appeal has been rejected.
Per 31 Desember 2015, Entitas telah mengajukan permohonan peninjauan kembali ke Mahkamah Agung terkait keputusan hasil banding tersebut dan sampai dengan diterbitkannya laporan keuangan ini, belum terdapat hasil keputusan dari proses peninjauan kembali tersebut.
As of 31 December 2015, the Entity has propose a judicial review to Supreme Court regarding to the appeal decisions and until the issuance date of the financial statements, there is no decision from the judicial review process.
Per 31 Desember 2016 dan 2015, Entitas telah melakukan angsuran pembayaran atas beberapa
SKPKB tersebut masing-masing sebesar
Rp 39.761.564.180 dan Rp 29.990.568.091.
As of 31 December 2016 and 2015, the Entity has made some payment installment for some of those SKPKB amounted to Rp 39,761,564,180 and Rp 29,990,568,091, respectively.
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12. Perpajakan (lanjutan) 12. Taxations (continued)
b. Utang pajak b. Taxes payable
2017 2016
Pajak Penghasilan pasal 4 (2) 384.171.988 654.313.968 Income tax art 4 (2)
Pajak Penghasilan pasal 21 4.708.659.513 4.100.674.535 Income tax art 21
Pajak Penghasilan pasal 22 683.689.091 249.105.227 Income tax art 22
Pajak Penghasilan pasal 23 8.208.189.283 3.499.073.667 Income tax art23
Pajak Penghasilan pasal 25 17.743.474.618 6.459.259.873 Income tax art 25
Pajak Penghasilan pasal 29 14.095.000.311 9.922.530.083 Income tax art 29
PPN kepada pemungut - VAT to collector
Pajak Pertambahan Nilai Value Added Tax
(Kepres No. 56/1988) 15.097.458.946 54.498.300.416 (President decisionNo. 56/1988)
Pajak Pertambahan Nilai – keluaran 24.469.791.634 13.820.652.731 VAT - Output
Pajak PBB 3.349.524.586 283.683.400 Land & building tax
PPh yang belum disetor 648.736.783 - Tax payable not yet paid
Jumlah utang pajak 89.388.696.753 93.487.593.900 Total taxes payable
c. Pajak kini c. Current tax
Rekonsiliasi antara laba sebelum pajak penghasilan Perusahaan menurut laporan laba (rugi) dengan laba aset adalah sebagai berikut:
The reconciliation between income before income tax of the Company according to the statements of income (loss) and gain on assets is as follows:
2017 2016
Laba (rugi) konsolidasi 503.651.568.665 431.587.326.932 Consolidated profit (loss) before
sebelum pajak penghasilan income tax
Laba (rugi) entitas anak (148.381.837.111) (88.005.489.520) Subsidiaries profit (loss)
Laba (rugi) induk Perusahaan Parent entity profit (loss)
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12. Perpajakan (lanjutan) 12. Taxations (continued)
c. Pajak kini (lanjutan) c. Current tax (continued)
2017 2016
Beda Temporer Temporary differences
Kewajiban imbalan paska kerja 8.415.622.974 8.753.147.121 Post employment benefits obligation
Jasa produksi karyawan 6.341.914.078 11.104.985.000 Production service of employee
Penyusutan aset tetap 172.475.768 1.930.131.990 Depreciation of fixed asset
Jumlah beda temporer 14.930.012.820 21.788.264.111 Total temporary differences
Beda Tetap Permanent differences
Tunjangan PPh/PPh ditanggung Income tax borne by
Perusahaan - 3.660.398.356 the Company
Olahraga dan hubungan industrial 812.425.023 584.909.190 Sports and industrial relations
Jamuan dan representasi 502.565.138 314.501.707 Entertainment & representation
Sumbangan, bingkisan dan Souvenir gifts and,
cinderamata 331.679.247 426.763.081 donations
Beban ONH 25.730.085 68.840.024 Cost of pilgrimage to Mecca
Beban PPh jasa giro 289.486.061 222.400.971 Income tax of current account
Beban premi asuransi (JPKI DOL) 3.220.156.424 2.319.482.553 Insurance premium expenses (JPKI DOL)
Beban kerohanian 362.281.681 628.251.809 Spiritual expenses
Beban koordinasi keamanan 6.798.450 4.120.000 Security coordination expenses
Beban rekreasi - 800.000.000 Recreation expenses
Beban sosial/CSR 6.377.603.451 2.996.170.186 Social/ CSR expenses
Dividen entitas anak (123.310.794.525) (135.396.459.742) Dividend of subsidiaries
Penyewaan Hanggar Teras (1.254.112.636) (6.401.503.756) Teracce hangar lease Interest on deposits and checking
Bunga deposito dan jasa giro (4.226.023.787) (1.744.743.723) services
Sewa gedung (19.255.323.694) (17.871.291.048) Building lease
Penerimaaan properti investasi (27.000.000.000) (40.000.000.000) Acceptance of investment property
Penerimaan piutang tak tertagih - (13.500.000000) Acceptance of bad debts
Surplus properti investasi (228.266.392.000) (183.806.935.366) Investment property surplus
Penghargaan karyawan (2015) (11.104.985.000) 5.078.092.729 Employee appreciation (2015)
Lain-lain - Others
Jumlah beda tetap (402.488.906.082) (381.617.003.029) Total permanent differences
Laba (rugi) fiskal Induk 264.474.512.514 159.764.077.534 Parent entity fiscal
Perusahaan profit (loss)
Sisa kerugian tahun 2008 yang masih Remaining losses in 2008
dapat dikompensasi di tahun compensated in following
berikutnya: - year:
Laba (rugi) fiskal Induk Perusahaan 264.474.512.514 159.764.077.534 Fiscal profit (loss) of parent entity
Laba (rugi) kena pajak 264.474.512.514 159.764.077.534 Taxable profit (loss)
Pajak kini lnduk Perusahaan - - Current tax – parent entity
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12. Perpajakan (lanjutan) 12. Taxations (continued)
d. Pajak tangguhan d. Deferred tax
Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara perhitungan aset dengan akuntansi yang meliputi akun-akun beban cadangan penghapusan (penurunan) persediaan, beban amortisasi serta pajak tangguhan atas kerugian aset yang dapat dikompensasikan. Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut:
Deferred tax is calculated based on the effect of temporary differences between assets accounting and accounting calculations which include inventory losses, amortization expenses and deferred tax expense of the assets that can be utilized. The details of deferred tax assets and liabilities are as follows:
2017 2016
Induk Perusahaan 75.687.616.090 36.259.107.923 Holding Company
Entitas Anak 206.968.249.901 136.101.872.004 Subsidiaries
Aset pajak tangguhan 282.655.865.991 172.360.979.927 Deferred tax assets
Liabilitas pajak tangguhan (34.476.658.410) (34.631.564.069) Deferred tax liabilities
Jumlah aset (liabilitas) pajak
tangguhan 248.179.207.581 137.729.415.858 Total deferred tax assets
Rincian dari manfaat (beban) pajak Detail of deferred tax assets
tangguhan adalah sebagai berikut : are as follows:
Induk Perusahaan Holding company
Aset (kewajiban) pajak tangguhan : Deferred tax assets (liabilities):
Jasa produksi (1.190.767.731) 1.506.723.068 Production service
Penyusutan aset tetap 43.118.942 482.532.998 Fixed assets depreciations
Provisi diestimasi Estimated provision of
imbalan kerja karyawan 2.103.905.744 2.188.286.780 employee benefits
Rugi fiskal 38.458.716.864 - Fiscal loss
Taksiran (beban) penghasilan pajak Estimates (expense) deferred
tangguhan 39.414.973.819 4.177.542.846 income tax
Dikurangi : Less :
Penyesuaian pajak tangguhan (2.794.947.014) 7.301.840.350 Deferred tax adjustment
Jumlah manfaat (beban) pajak Total deferred taxbenefit
tangguhan tahun berjalan 36.620.026.805 11.479.383.196 (expenses) for current year
Deferred tax assets at the
Aset pajak tangguhan awal tahun 32.599.987.997 17.961.281.622 beginning of the period
Manfaat pajak tangguhan Deferred tax benefit of
tahun berjalan 36.620.026.805 11.479.383.196 current year
Pendapatan komprehensif lain 2.808.481.363 3.159.323.179 Other comprehensive income
Aset pajak tangguhan Deferred tax assets at
akhir tahun 72.028.496.165 32.599.987.997 the end of period
Entitas anak: Subsidiaries:
Beban pajak tangguhan (5.136.784.981) (8.711.531.824) Deferred tax expense
Manfaat pajak tangguhan 65.985.611.835 47.193.399.349 Deferred tax benefit
Jumlah – neto Entitas Anak 60.848.826.854 38.481.867.525 Total – net subsidiaries
Manfaat (beban) pajak tangguhan Deferred tax income (expense)
Induk Perusahaan 36.620.026.805 11.479.383.196 Parent company
Manfaat (beban) pajak tangguhan Consolidated deferred tax
104
13. Investasi jangka panjang 13. Long term investment
2017 2016
Penyertaan pada KSO RNI–Waskita 168.600.000.000 168.600.000.000 Investment in KSO RNI–Waskita
Saham PT Madu Baru 30.424.295.983 27.134.299.001 Share of PT Madu Baru
Saham PT Phapros Tbk pada Share of PT Phapros Tbk
PT RSB Cirebon 19.577.000.000 19.577.000.000 in PT RSB Cirebon
Saham PT Padi Energi Nusantara 4.000.000.000 4.000.000.000 Share of PT Padi Energi Nusantara
Saham PT Mitra Kerinci pada Share of PT Mitra Kerinci in
PT Rajawali Liki Energi - 5.130.000.000 PT Rajawali Liki Energi
Saham PT Phapros pada Bank Muamalat Share of PT Phapros in Bank Muamalat
Indonesia 56.181.000 56.181.000 Indonesia
Saham entitas anak pada perusahaan Share ofsubsidiaries in other
lain 5.717.472 5.717.472 companies
Saham PT Mitra BUMDes Nusantara 10.000.000.000 - Share of PT Mitra BUMDes Nusantara
Saham PT GIEB Indonesia pada Share of PT GIEB Indonesia in
Perusahaan lain 58.950.800 55.210.800 other companies
Uang muka investasi 17.935.943.251 - Investment advances
Jumlah investasi jangka panjang 250.658.088.506 224.558.408.273 Total long term investments
Penyertaan pada KSO RNI – PT Waskita Karya Realty
Investment in cooperation – PT Waskita Karya Realty
Penyertaan pada KSO RNI–Waskita ("KSO") merupakan kontribusi penyertaan modal Perusahaan dalam KSO berupa tanah milik Perusahaan seluas 7.025 M2 yang berlokasi di jalan MT. Haryono Kav. 12-13 Jakarta Timur berdasarkan Perjanjian Kerjasama Operasi antara PT Rajawali Nusantara Indonesia (Persero) dan PT Waskita Karya Realty
No.128/S.Pj/RNI.01/X/2016, No.
001/KSO/WKR/X/2016 tanggal 10 Oktober 2016 dalam rangka kerjasama proyek pengembangan properti pada aset tanah milik PT Rajawali Nusantara Indonesia (Persero).
Investment in KSO RNI–Waskita ("KSO") represents the Company's investment in KSO in the form of land owned by the Company covering an area of 7,025 M2 located on MT road. Haryono Kav. 12-13 East Jakarta under the Joint Operation Agreement between PT Rajawali Nusantara Indonesia (Persero) and PT Waskita Karya Realty No.128/S.Pj/RNI.01/X/2016, No. 001/KSO/WKR/X/2016 dated 10 October 2016 for the cooperation of property development projects on land assets owned by PT Rajawali Nusantara Indonesia (Persero).
Berdasarkan perjanjian tersebut maka hak-hak pengelolaan dan ekonomis atas tanah dimaksud, segala urusan atas tanah, perijinan dan kewajiban yang melekat pada tanah sudah beralih menjadi tanggung jawab KSO RNI-Waskita. Perusahaan melakukan reklasifikasi akun tanah MT Haryono sebesar Rp 168.600.000.000 yang telah direvaluasi ke akun penyertaan pada KSO RNI-Waskita.
Based on the agreement, the management and economic rights to the land concerned, all land affairs, permits and obligations attached to the land have been transferred to the KSO RNI–Waskita. The Company has reclassified the land account of MT Haryono amounting to Rp 168,600,000,000 which has been revaluated to the investment account at KSO RNI-Waskita.