Uang titipan - swasta terutama merupakan sisa uang pengguna jasa kapal, jasa barang, jasa petikemas, dan jasa logistik yang belum dibayarkan kembali kepada pelanggan atau akan diperhitungkan dengan pelayanan berikutnya.
Deposit from customers - private mainly represents remaining deposits from customers for ship services, goods services, container services and logistic services which have not been settled to customer or will be taken into account with subsequent services.
Uang titipan - Badan Usaha Milik Negara terutama merupakan uang titipan dari PT Pertamina (Persero) sehubungan dengan kegiatan jasa kapal.
Deposit from State Owned Enterprise mainly represents deposit from PT Pertamina (Persero) in relation to ship operation activities.
Utang kepada DKB merupakan kekurangan pembayaran kompensasi atas pemindahan dan pengosongan Galangan III DKB
ke Pulau Batam berdasarkan
Surat Perjanjian No.HK.566/27/11/PI.II-11 dan No.024/Kontr/I/DKB/2011 tanggal 15 Agustus 2011.
Debt to DKB represent a shortage of payment of compensation DKB for the removal and emptying of Galangan III in Batam Island based on Letter
Agreement No.HK.566/27/11/PI.II-11 and
No.024/Kontr/I/DKB/2011 dated August 15, 2011.
Utang kepada DP4 merupakan kewajiban pembayaran pokok angsuran dan denda atas program pensiun Rukindo.
Debt to the DP4 represent an obligation on the principal installments and penalties for pension program of Rukindo.
23. PERPAJAKAN 23. TAXATION
a. Pajak dibayar di muka dan taksiran tagihan restitusi pajak
a. Prepaid taxes and estimated claims for tax refund
Pajak dibayar di muka Prepaid taxes
31 Desember 2014/ 31 Desember 2013/
December 31, 2014 December 31, 2013
Perusahaan The Company
Pajak Pertambahan Nilai 136.771.076 87.861.582 Value Added Tax
Pajak Pertambahan Nilai - WAPU 11.049.059 - Value Added Tax - Tax Collector
Lainnya 1.716.937 - Others
Sub-total 149.537.072 87.861.582 Sub-total
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 56.739.100 28.056.241 Value Added Tax
Pajak penghasilan Income taxes
PPh Pasal 23 4.117.689 4.362.775 Income tax Article 23
PPh Pasal 25 20.896.864 363.423 Income tax Article 25
Sub-total 81.753.653 32.782.439 Sub-total
Total 231.290.725 120.644.021 Total
Taksiran tagihan restitusi pajak Estimated claims for tax refund
31 Desember 2014/ 31 Desember 2013/
December 31, 2014 December 31, 2013
Perusahaan The Company
2012 3.604.845 3.604.845 2012 2013 10.819.129 - 2013 2014 69.932.336 - 2014 Total 84.356.310 3.604.845 Total
b. Utang pajak b. Taxes payable
31 Desember 2014/ 31 Desember 2013/
December 31, 2014 December 31, 2013
Perusahaan The Company
Pajak Pertambahan Nilai 55.388.681 111.996.035 Value Added Tax
Pajak Penghasilan Income Taxes
PPh Pasal 4 (2) 13.943.381 19.766.820 Income tax Article 4 (2)
PPh Pasal 15 14.657 24.024 Income tax Article 15
PPh Pasal 21 11.066.328 10.792.077 Income tax Article 21
PPh Pasal 23 4.219.026 3.447.377 Income tax Article 23
PPh Pasal 25 20.844.795 19.015.611 Income tax Article 25
PPh Pasal 29 - 57.519.511 Income tax Article 29
Lainnya 690.208 - Others
Sub-total 106.167.076 222.561.455 Sub-total
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 42.935.322 5.824.605 Value Added Tax
Pajak Pertambahan Nilai (WAPU) 2.194.969 Value Added Tax – Tax Collector
Pajak Penghasilan Income Taxes
Pasal 4 (2) 2.375.606 850.278 Article 4(2) Pasal 21 25.231.166 9.994.099 Article 21 Pasal 23 6.179.889 2.764.354 Article 23 Pasal 25 11.026.995 4.485.482 Article 25 Pasal 26 65.058 1.277.188 Article 26 Pasal 29 65.927.998 18.304.714 Article 29
Pajak Bumi dan Bangunan 10.200 10.200 Land and Building Tax
Lainnya 3.860.205 - Others Sub-total 157.612.439 45.705.889 Sub-total Total 263.779.515 268.267.344 Total
c. Pajak penghasilan badan c. Corporate income tax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak pada tahun 2014 dan 2013 adalah sebagai berikut:
The reconciliation between income before income tax per consolidated statement of comprehensive income and estimated taxable income in 2014 and 2013 are as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31,
2014 2013
Laba sebelum pajak Income before income tax as shown
penghasilan menurut laporan laba in the consolidated statement rugi komprehensif konsolidasian 2.041.742.540 2.342.832.797 of comprehensive income
Dikurangi: Less:
Laba entitas anak sebelum Income before income tax
pajak penghasilan 254.069.104 293.304.137 of subsidiaries Pendapatan kena pajak final 375.547.424 393.456.992 Income subject to final tax
Laba sebelum pajak Income before income tax
penghasilan - Perusahaan 1.412.126.012 1.656.071.668 expenses - the Company
Beda temporer: Temporary differences:
Penyisihan penurunan nilai piutang 43.869.242 56.257.824 Provision for impairment of receivables Amortisasi aset lain-lain 629.275 15.268.733 Amortization of other assets Penyisihan imbalan kerja karyawan (44.744.521) 32.356.786 Provision for employee benefits
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31,
2014 2013
Beda permanen: Permanent differences:
Beban umum 80.941.575 77.119.487 General expenses
Beban promosi 37.753.758 26.579.204 Promotion expenses
Beban administrasi 8.706.263 1.014.509 Administration expenses
Beban pajak 2.338.968 3.551.410 Tax expenses
Royalti TPK Koja (6.179.805) (6.179.805) Royalty from TPK Koja Beban kesejahteraan karyawan (20.821.437) 15.864.902 Employees Social Welfare Expenses Bagian laba entitas asosiasi Income portion from associates
dan entitas anak (408.994.753) (394.852.234) and subsidiaries
Lainnya 114.796.357 122.150.078 Others
Sub-total (436.426.324) (282.622.613) Sub-total
Taksiran laba kena pajak 975.699.688 1.373.449.055 Estimated taxable income
d. Rincian beban pajak penghasilan kini adalah sebagai berikut:
d. The details of current income tax expenses are as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31,
2014 2013
Perusahaan The Company
Pajak penghasilan badan 243.924.922 343.362.264 Corporate income tax
Entitas anak Subsidiaries
Pajak penghasilan badan 134.459.474 95.768.323 Corporate income tax Pajak penghasilan pasal 23 final 1.227.547 3.575.671 Final income tax article 23
Total 379.611.943 442.706.258 Total
e. Perhitungan beban pajak penghasilan adalah sebagai berikut:
e. The income tax expense calculation is as follows
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31,
2014 2013
Taksiran penghasilan kena pajak Estimated taxable income
Perusahaan 975.699.688 1.373.449.055 The Company
Entitas anak 537.837.896 383.073.292 Subsidiaries
Jumlah taksiran penghasilan
kena pajak 1.513.537.584 1.756.522.347 Total estimated taxable income
Beban pajak penghasilan
tahun berjalan Income tax expense - current
Perusahaan 243.924.922 343.362.264 The Company
Entitas anak 134.459.474 95.768.323 Subsidiaries
Jumlah beban pajak penghasilan
menurut laporan laba rugi Income tax expense per consolidated komprehensif konsolidasian 378.384.396 439.130.587 statements of comprehensive income
Dikurangi pajak penghasilan
dibayar di muka Less prepaid income tax
Perusahaan 313.857.258 285.842.753 The Company
Entitas anak 68.531.476 77.463.609 Subsidiaries
31 Desember/Year Ended December 31,
2014 2013
Jumlah pajak penghasilan
dibayar di muka 382.388.734 363.306.362 Total prepaid income tax
Taksiran hutang pajak penghasilan -
Pasal 29 Estimated income tax payable - Article 29
Perusahaan - 57.519.511 The Company
Entitas anak 65.927.998 18.304.714 Subsidiaries
Total 65.927.998 75.824.225 Total
Taksiran tagihan restitusi pajak
penghasilan Estimated claims for tax refund
Perusahaan 69.932.336 - The Company
Entitas anak - - Subsidiaries
Total 69.932.336 - Total
f. Pajak tangguhan f. Deferred taxes
Rincian manfaat (beban) pajak tangguhan adalah sebagai berikut:
The details of deferred tax benefit (expense) are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2014 2013
Beban (manfaat) pajak - tangguhan Income tax expense (benefit) - deferred (pengaruh perbedaan waktu pada (effect of temporary differences
tarif maksimum) at maximum tax rate)
Perusahaan The Company
Penyusutan (55.064.696) (71.782.219) Depreciation
Amortisasi (48.187.188) 14.064.456 Amortization
Penyisihan penurunan nilai piutang 57.842.550 1.383.993 Provision for impairment of receivables Penyisihan imbalan kerja karyawan (13.191.768) 8.089.196 Provision for employee benefits
Sub-total (58.601.102) (48.244.574) Sub-total
Entitas anak (27.540.692) (33.850.015) Subsidiaries
Total (86.141.794) (82.094.589) Total 31 Desember 2014/ 31 Desember 2013/ December 31, 2014 December 31, 2013
Aset pajak tangguhan Deferred tax assets
Entitas anak 14.060.246 4.848.466 Subsidiaries
Aset pajak tangguhan 14.060.246 4.848.466 Deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Perusahaan The Company
Penyusutan (522.158.534) (467.093.838) Depreciation
Amortisasi (1.314.208) 46.872.980 Amortization
Penyisihan penurunan nilai piutang 57.840.290 (2.260) Provision for impairment of receivables Penyisihan imbalan kerja karyawan 71.965.220 85.156.988 Provision for employee benefits
Sub-total (393.667.232) (335.066.130) Sub-total
Entitas anak (48.685.636) (14.442.677) Subsidiaries
g. Surat Ketetapan Pajak g. Tax Assessment Letter Perusahaan
Pada tanggal 16 Juni 2006, Perusahaan menerima 6 (enam) Surat Ketetapan Pajak Kurang Bayar (SKPKB) dari Direktorat Jenderal Pajak (DJP) untuk tahun pajak 2003 dan 2004 yang terdiri dari SKPKB atas Pajak Penghasilan (PPh) pasal 29, PPh pasal 21 dan Pajak Pertambahan Nilai (PPN) dengan nilai sebesar Rp82.909.849, masing-masing sebesar Rp40.149.694 dan Rp42.760.155 untuk tahun 2003 dan 2004.
The Company
On June 16, 2006, the Company received 6 (six) Underpaid-Tax Assessments Letter (SKPKB) from the Directorate General of Taxation (DJP) for fiscal year 2003 and 2004 consisting of SKPKB for Income tax article 29, Income tax article 21 and Value Added Tax amounting Rp82,909,849, consisting of Rp40,149,694 and Rp42,760,155 for year 2003 and 2004, respectively.
Pada tanggal 16 Agustus 2006, Perusahaan mengajukan keberatan atas semua SKPKB tersebut kepada DJP dengan alasan SKPKB tersebut tidak menjelaskan dan merinci atas hal-hal yang menjadi dasar pengenaan kurang bayar.
On August 16, 2006, the Company has filled an objection to the DJP for all the SKPKB, stating that the DJP did not give details and explanation on the basis of the underpayment.
Pada tanggal 14 Agustus 2007, DJP menerbitkan Surat Keputusan yang menolak semua permohonan keberatan yang diajukan oleh Perusahaan dengan pertimbangan bahwa tidak terdapat cukup alasan untuk menerima permohonan yang diajukan oleh Perusahaan.
On August 14, 2007, DJP has issued Decision letter to reject all the Company’s objection with the consideration that there is insufficient grounds to accept the objection filed by the Company.
Selanjutnya pada tanggal 14 November 2007, Perusahaan mengajukan Permohonan Banding ke Pengadilan Pajak atas Keputusan DJP yang menolak permohonan keberatan Perusahaan.
Further, on November 14, 2007, the Company filed an appeal to the Tax Court on DJP Decision.
Pada tanggal 21 Januari 2010, Pengadilan Pajak memutuskan untuk mengabulkan sebagian permohonan banding Perusahaan sebesar Rp65.565.885 beserta bunga sebesar Rp31.471.625. Selanjutnya pada tanggal 29 April 2010, DJP mengajukan Permohonan Peninjauan Kembali.
On January 21, 2010, the Tax court decided to partially grant the Company’s appeals amounting to Rp65,565,885 with interest amounting to Rp31,471,625. Furthermore on April 29, 2010, DJP had submitted a Judicial Review.
Pada tanggal 25 Mei 2010, Perusahaan mengajukan Kontra Memori Peninjauan Kembali terhadap memori Peninjauan Kembali yang diajukan oleh DJP.
On May 25, 2010, the Company had submitted a counter memory of Judicial Review against the memory of Judicial Review submitted by DJP.
g. Surat Ketetapan Pajak (lanjutan) g. Tax Assessment Letter (continued) Perusahaan (lanjutan)
Pada tanggal 13 Juni 2013, Mahkamah Agung Republik Indonesia telah memutuskan untuk menolak 2 (dua) permohonan peninjauan kembali DJP melalui Surat Keputusan No. 757/B/K/PJK/2012 dan No. 672/B/PK/PJK/2012. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, Mahkamah Agung belum mengeluarkan keputusan atas 4 (empat) peninjauan kembali lainnya.
The Company (continued)
On June 13, 2013, the Supreme Court of the Republic of Indonesia had decided to reject 2 (two) request for Judicial Review submitted by
DJP through Decision Letter
No. 757/B/K/PJK/2012 and
No. 672/B/PK/PJK/2012. Up to the completion date of these consolidated financial statements, the Supreme Court has not issued its decision on the 4 (four) others judicial review.
EDII
Pada tanggal 28 Januari 2014, EDII menerima ketetapan pajak lebih bayar atas PPN bulan Desember 2012 sebesar Rp4.389.125 dari yang dilaporkan di surat pemberitahuan pajak sebesar Rp4.435.583. EDII menyetujui ketetapan pajak lebih bayar atas PPN tersebut dan mengakui selisih atas perbedaannya sebesar Rp46.458 sebagai beban dalam laporan laba rugi komprehensif tahun berjalan.
EDII
On January 28, 2014, EDII received tax
overpayment assessment on VAT for
December 2012 of Rp4,389,125, against the overpayment reported in tax return of Rp4,435,583 as reported in its tax return. EDII accepted this overpayment assessment for VAT and recognized the differences of Rp46,458 as expense in the current statement of comprehensive income.
Pada tanggal 29 Januari 2014, EDII menerima ketetapan pajak kurang bayar atas PPN bulan Januari - Desember 2011, Januari - Juni 2012 dan Agustus - Nopember 2012 dengan jumlah keseluruhan sebesar Rp1.038.324. EDII menyetujui ketetapan pajak kurang bayar atas PPN tersebut dan mengakuinya sebagai beban dalam laporan laba rugi komprehensif tahun berjalan.
On January 29, 2014, EDII received tax underpayment assessments on VAT for periods January - December 2011, January - June 2012 and August - November 2012 with the total amounting to Rp1,038,324. EDII accepted this underpayment assessment for VAT and recognized it as expense in the current statement of comprehensive income.
Rukindo
Pada tanggal 31 Desember 2014, utang pajak lainnya sejumlah Rp3.759.054 merupakan sanksi administrasi yang masih terutang berdasarkan sebesar Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) untuk tahun pajak 2011 dan 2012 setelah dikompensasikan dengan lebih bayar PPN berdasarkan Surat Keterangan Pajak Lebih Bayar (SKPLB) PPN tahun pajak 2012. Atas kurang bayar pajak dan sanksi administrasi berdasarkan SKPKB dan STP tersebut, Rukindo mencatat beban sebesar Rp9.165.143 sebagai bagian dari beban operasi lainnya pada laporan laba rugi komprehensif untuk tahun yang berakhir pada tanggal 31 Desember 2014.
Rukindo
As of December 31, 2014, other taxes payable
amounted to Rp3,759,054 represents
outstanding administrative fines based on a number of Tax Underpayment Assessment Letters (“SKPKB”) and Tax Collection Letters (“STP”) for fiscal years 2011 and 2012, net of VAT overpayment based on Tax Overpayment Assessment Letters (“SKPLB”) on VAT for fiscal year 2012. For the tax underpayment and administrative fines based on those SKPKBs and STPs, Rukindo recognized expense amounting to Rp9,165,143 as part of other operating expenses in the consolidated statement of comprehensive income for the year ended December 31, 2014.