penyelesaian 28.651.660.000 28.612.296.000 and building in-progress
16. BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
2016 2015
Beban bunga 488.645.355.489 264.165.175.225 Interest expense
Litigasi 218.260.618.304 224.092.380.880 Litigation
Beban operasi kapal milik dan Operating costs of owned and
kapal sewa 172.569.653.193 288.785.753.421 chartered vessels
Beban keagenan 721.323.409 996.378.070 Agency expenses
Lain-lain 116.735.535.526 126.723.989.987 Others
Jumlah 996.932.485.921 904.763.677.583 Total
17. PERPAJAKAN 17. TAXATION
a. Utang pajak a. Taxes payable
Akun ini terdiri dari: This account consists of:
2016 2015
Pajak penghasilan: Income taxes:
Pasal 4 (2) 72.035.513 147.534.805 Article 4 (2) Pasal 15 461.101.877 5.633.712.906 Article 15 Pasal 21 585.082.413 810.186.627 Article 21 Pasal 23 121.292.168 133.158.172 Article 23 Pasal 25 114.542.256 113.401.915 Article 25 Pasal 26 15.013.824 164.397.163 Article 26 Pasal 29 468.607.664 548.135.971 Article 29
Pajak pertambahan nilai 380.982.161 316.173.649 Value added tax
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
b. Rekonsiliasi pajak penghasilan badan konsolidasian
b. Reconciliation of the consolidated corporate income tax
Rekonsiliasi antara rugi sebelum taksiran beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan kena pajak Perusahaan untuk tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut:
The reconciliation between loss before provision for income tax expense, as shown in the consolidated statement of profit or loss and other comprehensive income, and the Company’s estimated taxable income for for year ended December 31, 2016 and 2015 is as follows:
2016 2015
Rugi sebelum taksiran beban pajak Loss before provision for income tax
penghasilan menurut laporan expense per consolidated statement
laba rugi dan penghasilan of profit or loss and other
komprehensif lain konsolidasian (211.067.226.263 ) (783.198.182.402 ) comprehensive income
Rugi Entitas Anak sebelum Loss of Subsidiaries
taksiran beban pajak before provision for income
penghasilan - bersih tax expense - net and
dan pembalikan atas jurnal reversal of inter-company
eliminasi antar perusahaan eliminating entries during
pada saat konsolidasi 48.907.515.556 562.203.235.657 consolidation
Rugi Perusahaan sebelum Loss before income tax
taksiran beban pajak expense attributable to
penghasilan (162.159.710.707 ) (220.994.946.745 ) the Company
Koreksi positif: Positive corrections:
Beban yang berhubungan
dengan penghasilan yang Cost and expenses related to
dikenakan pajak bersifat income already subjected
final: to final tax:
Beban jasa, beban usaha Cost of services, operating
dan beban lainnya 384.829.503.351 598.839.640.330 expenses and other charges
Beban pajak 890.017.426 2.534.589.219 Tax expense
Kesejahteraan karyawan 157.765.499 3.196.643.257 Employee benefits in kind Cadangan kerugian penurunan
nilai 372.847.225 2.656.232.886 Allowance for impairment losses Provisi imbalan kerja 4.929.117.452 2.314.370.529 Provision for employee benefits Sumbangan dan representasi 673.580.150 679.257.603 Donation and representation Penyusutan aset tetap 3.450.859.120 - Depreciation of fixed assets Penghasilan dari entitas anak
di luar negeri 116.304.942 - Income from subsidiaries abroad
Laba atas pelepasan aset 51.298.553 - Gain on disposal of assets
Koreksi negatif: Negative corrections:
Pendapatan yang telah Income already subjected to
dikenakan pajak bersifat final: final tax:
Pendapatan jasa (181.715.719.080 ) (309.911.768.805 ) Service revenue Pendapatan bunga (1.386.570.764 ) (1.431.126.781 ) Interest income
Pendapatan sewa (286.340.644 ) - Rent income
Pendapatan lain-lain (42.045.280.436 ) (48.402.341.861 ) Other income Penyusutan aset tetap - (414.680.508 ) Depreciation of fixed assets Bagian atas rugi (laba) bersih Equity in net losses (earnings) of entitas asosiasi - bersih 310.091.254 (28.225.137 ) associated companies - net Laba atas pelepasan aset tetap - (19.301.680.064 ) Gain on disposal of fixed assets
Taksiran penghasilan kena Company’s estimated
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
b. Rekonsiliasi pajak penghasilan badan konsolidasian
b. Reconciliation of the consolidated corporate income tax
Entitas Induk akan melaporkan Surat Pemberitahuan Pajak (SPT) Tahunan Pajak Penghasilan (PPh) Badan untuk tahun pajak 2016 berdasarkan jumlah taksiran penghasilan kena pajak diatas, sedangkan SPT Tahunan PPh Badan untuk tahun pajak 2015 telah dilaporkan berdasarkan jumlah taksiran penghasilan kena pajak di atas.
The Company will submit its annual corporate income tax return for fiscal year 2016 based on the above estimated taxable income, wherein annual corporate income tax return for fiscal year 2015 has been submitted based on the above estimated taxable income.
c. Beban (manfaat) pajak c. Tax expense (benefit)
Rincian beban pajak penghasilan badan bersih adalah sebagai berikut:
The details of net corporate income tax expense are as follows:
2016 2015
Kini Current
Perusahaan 2.046.940.750 2.433.990.750 The Company
Entitas Anak 1.248.659.286 1.001.652.989 A Subsidiary
3.295.600.036 3.435.643.739
Tangguhan Deferred
Entitas Induk (2.094.994.143 ) (474.922.505 ) The Company
Jumlah 1.200.605.893 2.960.721.234 Total
d. Perhitungan beban pajak tahun berjalan dan taksiran utang pajak penghasilan
d. The computations of current income tax expense and estimated income tax payable Perhitungan beban pajak tahun berjalan dan
taksiran utang pajak penghasilan (tagihan pajak penghasilan) untuk tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut:
The computations of current income tax expense and estimated income tax payable (claims for income tax refund) for the year ended December 31, 2016 and 2015 are as follows:
2016 2015
Taksiran penghasilan kena pajak Estimated taxable income of
Perusahaan (dibulatkan) 8.187.763.000 9.735.963.000 the Company (rounded-off)
Entitas Anak 4.007.745.222 4.279.153.885 Subsidiaries
Beban pajak tahun berjalan Current income tax expense
Perusahaan 2.046.940.750 2.433.990.750 The Company
Entitas Anak 1.248.659.286 1.001.652.989 Subsidiaries
Jumlah beban pajak
tahun berjalan 3.295.600.036 3.435.643.739 Total current income tax expense Pajak penghasilan dibayar
di muka Prepayments of income taxes
Perusahaan 1.860.092.953 2.240.697.831 The Company
Entitas Anak 939.319.376 418.594.703 Subsidiaries
Jumlah pajak penghasilan
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Perhitungan beban pajak tahun berjalan dan taksiran utang pajak penghasilan (lanjutan)
d. The computations of current income tax expense and estimated income tax payable (continued)
2016 2015
Taksiran utang pajak
penghasilan Estimated income tax payable
Perusahaan 186.847.797 193.292.919 The Company
Entitas Anak 309.339.910 583.058.286 Subsidiaries
Jumlah utang pajak
penghasilan 496.187.707 776.351.205 Total income tax payable
APOL BV, Entitas Anak di Belanda belum menyelesaikan perhitungan pajak penghasilan untuk tahun 2014 pada saat penyelesaian laporan keuangan konsolidasian tahun 2014. Pada bulan Juni 2015, APOL BV telah melakukan perhitungan pajak penghasilan masing-masing untuk tahun 2014, dimana APOL BV harus mengakui pajak penghasilan sebesar EUR 24.411 atau setara dengan Rp 364.208.702. Sehubungan jumlahnya tidak material, APOL BV memutuskan untuk membukukan pajak penghasilan tersebut dalam laporan keuangan konsolidasian tahun 2015. Sedangkan pada saat penyelesaian laporan keuangan konsolidasian tahun 2016 dan 2015, APOL BV telah melakukan perhitungan pajak penghasilan masing-masing untuk tahun 2016 dan 2015.
APOL BV, a subsidiary based in the Netherlands, has not finalized its 2014 corporate income tax calculation at the time of the completion of the 2014 consolidated financial statements. In June 2015, APOL BV had finalized its 2014 corporate income tax calculation, whereby APOL BV recognized income tax amounted to EUR 24,411 or equivalent to Rp 364,208,702. Since the amount is not material, APOL BV decided to record the income tax in the 2015 consolidated financial statements. While during the completion of the consolidated financial statements in 2016 and 2015, APOL BV had finalized the income tax respectively for 2016 and 2015.
e. Aset pajak tangguhan e. Deferred tax assets Rincian aset dan liabilitas pajak tangguhan pada
tanggal 31 Desember 2016 dan 2015 yang disajikan pada laporan posisi keuangan konsolidasian adalah sebagai berikut:
The details of the deferred tax assets and liabilities as of December 31, 2016 and 2015 as presented in the consolidated statement of financial position are as follows:
Manfaat (Beban) Pajak Tangguhan Dikreditkan (Dibebankan) ke Laba Rugi Tahun 2016/ Deferred Tax Benefit (Expense) Credited (Charged) 2015 to 2016 Profit or Loss 2016
Entitas Induk The Company
Liabilitas imbalan kerja 2.682.307.325 1.232.279.363 3.914.586.688 Employee benefit liabilities
Aset tetap (695.044.704) 862.714.780 167.670.076 Fixed assets
Entitas Anak - - - Subsidiaries
Aset pajak tangguhan -
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
e. Aset pajak tangguhan (lanjutan) e. Deferred tax assets (continued) Manfaat (Beban) Pajak
Tangguhan Dikreditkan (Dibebankan) ke Laba Rugi Tahun 2015/ Deferred Tax Benefit (Expense) Credited (Charged) 2014 to 2015 Profit or Loss 2015
Entitas Induk The Company
Liabilitas imbalan kerja 2.103.714.693 578.592.632 2.682.307.325 Employee benefit liabilities
Aset tetap (591.374.577) (103.670.127) (695.044.704) Fixed assets
Entitas Anak Subsidiaries
Liabilitas imbalan kerja - - - Employee benefit liabilities
Aset tetap - - - Fixed assets
Aset pajak tangguhan -
bersih 1.512.340.116 474.922.505 1.987.262.621 Deferred tax assets - net
Untuk tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015, manajemen memutuskan untuk tidak membukukan aset pajak tangguhan yang berasal dari cadangan penurunan nilai aset keuangan dan penghasilan dari Entitas Anak di luar negeri karena ketidakpastian dapat terpulihkan di masa yang akan datang.
For the year ended December 31, 2016 and 2015, management decided not to record the deferred tax assets arising from allowance for impairment of financial assets and income from overseas Subsidiaries due to the uncertainty in their recovery in future periods.
Manajemen berkeyakinan bahwa aset pajak tangguhan di atas dapat terpulihkan seluruhnya di masa yang akan datang.
Management believes that the above deferred tax assets can be fully recovered in future periods.
f. Beban (manfaat) pajak penghasilan f. Income tax expense (benefit) Rekonsiliasi antara beban (manfaat) pajak
penghasilan yang berasal dari taksiran penghasilan kena pajak (rugi fiskal), setelah dikurangi pendapatan dan beban Perusahaan dan Entitas Anak yang telah dikenakan pajak final dan pembalikan atas jurnal eliminasi antar perusahaan pada saat konsolidasi, dan rugi Entitas Anak di luar negeri - bersih, dikalikan dengan tarif pajak yang berlaku dan beban pajak penghasilan - bersih, seperti yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The reconciliation between the income tax expense (benefit) derived by multiplying the estimated taxable income (fiscal loss), net of revenue and expenses of the Company and Subsidiaries subjected to final tax and reversal of inter-company eliminating entries during consolidation, and loss of overseas Subsidiaries - net, by the applicable tax rate and the income tax expense - net, as shown in the consolidated statement of profit or loss and other comprehensive income is as follows:
2016 2015
Rugi sebelum taksiran beban
pajak penghasilan menurut Loss before provision for income
laporan laba rugi dan tax expense per consolidated
penghasilan komprehensif statement of profit or loss and
lain konsolidasian (211.067.226.263 ) (783.198.182.402 ) other comprehensive income
Rugi Entitas Anak sebelum Loss of Subsidiaries
taksiran beban pajak before provision for income
penghasilan - bersih dan tax expense - net and
pembalikan atas jurnal reversal of inter-company
eliminasi antar perusahaan eliminating entries during
pada saat konsolidasi 48.907.515.556 562.203.235.657 consolidation
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
f. Beban (manfaat) pajak penghasilan (lanjutan) f. Income tax expense (benefit) (continued)
2016 2015
Beban (manfaat) pajak dengan Income tax expense (benefit) at
tarif pajak yang berlaku (40.539.927.677 ) (55.248.736.686 ) the applicable tax rate Pengaruh pajak atas beda tetap: Tax effect of permanent differences:
Pendapatan dan beban yang
telah dikenakan pajak Revenue and expenses
bersifat final: already subjected to final tax:
Pendapatan bunga, sewa Interest income, rent
dan lain-lain 39.861.722.660 54.948.180.473 income and others
Aset pajak tangguhan tidak Unrecognized deferred
diakui 93.211.806 664.058.222 tax assets
Beban yang tidak dapat
dikurangkan untuk tujuan Non-deductible expenses for
fiskal 430.340.769 1.602.622.520 tax purposes
Bagian atas rugi (laba)
bersih entitas asosiasi - Equity in net losses (earnings) of bersih 77.522.814 (7.056.284 ) associated companies - net Penghasilan dari entitas anak
di luar negeri 29.076.234 - Income from subsidiaries abroad
Beban pajak penghasilan Income tax expense
Perusahaan (48.053.394 ) 1.959.068.245 the Company
Entitas Anak 1.248.659.287 1.001.652.989 Subsidiaries
Beban pajak penghasilan -