Beban akrual - pegawai terutama merupakan
22. OTHER CURRENT LIABILITIES (continued)
31 Desember 2014/
December 31, 2014
(Disajikan kembali -
31 Desember 2015/ Catatan 4/ As
December 31, 2015 restated - Note 4)
Pihak ketiga 12.739.850 5.923.369 Third parties
Pihak berelasi (Catatan 42) Related parties (Note42)
JICT (Catatan 47f) 38.980.720 - JICT (Note 47f)
PT Dok & Perkapalan Kodja PT Dok & Perkapalan Kodja
Bahari (Persero) (DKB) 31.666.118 31.666.118 Bahari (Persero) (DKB)
Dana Pensiun Perusahaan Pelabuhan Dana Pensiun Perusahaan Pelabuhan
dan Pengerukan (DP4) 8.610.632 8.521.947 dan Pengerukan (DP4)
Subtotal 91.997.320 46.111.434 Sub-total Total 317.336.903 277.739.743 Total
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 a. Prepaid taxes
31 Desember 2015/ 31 Desember 2014/
December 31, 2015 December 31, 2014
Perusahaan The Company
Pajak Pertambahan Nilai 109.211.404 147.878.745 Value Added Tax
Pajak penghasilan pasal 19 - Income taxes article 19 -
Penilaian kembali aktiva tetap Revaluation of fixed assets
(Catatan 23h) 162.202.982 - (Note 23h)
Lainnya - 1.658.327 Others
Subtotal 271.414.386 149.537.072 Sub-total
a. Pajak dibayar di muka (lanjutan) a. Prepaid taxes (continued)
31 Desember 2015/ 31 Desember 2014/
December 31, 2015 December 31, 2014
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 174.279.513 56.739.100 Value Added Tax
Pajak penghasilan Income taxes
Pasal 23 3.909.927 4.117.689 Article 23 Pasal 25 - 20.896.864 Article 25 Subtotal 178.189.440 81.753.653 Sub-total Total 449.603.826 231.290.725 Total
Taksiran tagihan restitusi pajak Estimated claims for tax refund
31 Desember 2015/ 31 Desember 2014/
December 31, 2015 December 31, 2014
Perusahaan The Company
Pajak Pertambahan Nilai Value Added Tax
2015 116.163.369 - 2015
Pajak penghasilan Income tax
2012 3.604.845 3.604.846 2012 2013 10.819.128 10.819.128 2013 2014 69.932.336 69.932.336 2014 2015 381.563.183 - 2015 Subtotal 582.082.861 84.356.310 Sub-total
Entitas anak Subsidiaries
Pajak Pertambahan Nilai Value Added Tax
2015 32.617.668 - 2015
Pajak penghasilan Income tax
2015 40.566.946 - 2015 Subtotal 73.184.614 - Sub-total Total 655.267.475 84.356.310 Total
b. Utang pajak b. Taxes payable
31 Desember 2014/
December 31, 2014
(Disajikan kembali -
31 Desember 2015/ Catatan 4/ As
December 31, 2015 restated - Note 4)
Perusahaan The Company
Pajak Pertambahan Nilai 161.144.237 55.388.681 Value Added Tax
Pajak penghasilan Income taxes
Pasal 4(2) 23.365.424 13.943.381 Article 4(2) Pasal 15 - 14.657 Article 15 Pasal 21 11.245.269 11.066.328 Article 21 Pasal 22 159.050 - Article 22 Pasal 23 4.569.399 4.219.026 Article 23 Pasal 25 10.034.141 20.844.795 Article 25 Lainnya 55.425 690.208 Others Subtotal 210.572.945 106.167.076 Sub-total
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
b. Utang pajak (lanjutan) b. Taxes payable (continued)
31 Desember 2014/
December 31, 2014
(Disajikan kembali -
31 Desember 2015/ Catatan 4/ As
December 31, 2015 restated - Note 4)
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 61.690.271 46.588.488 Value Added Tax
Pajak penghasilan Income taxes
Pasal 4 (2) 8.308.876 2.375.606 Article 4(2) Pasal 15 4.028.509 - Article 15 Pasal 21 13.826.350 27.789.180 Article 21 Pasal 23 3.125.823 6.316.204 Article 23 Pasal 25 8.741.093 11.026.995 Article 25 Pasal 26 10.215.736 65.058 Article 26 Pasal 29 74.815.490 65.927.998 Article 29 Lainnya 3.478.012 3.870.405 Others Subtotal 188.230.160 163.959.934 Sub-total Total 398.803.105 270.127.010 Total
c. Pajak penghasilan badan c. Corporate income tax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan kena pajak pada tahun 2015 dan 2014 adalah sebagai berikut:
The reconciliation between income before income tax per consolidated statements of profit or loss and other comprehensive income and estimated taxable income in 2015 and 2014 are as follows:
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended December 31,
2015 2014
Laba sebelum pajak
penghasilan menurut laporan laba Income before income tax as shown
rugi dan penghasilan komprehensif in the consolidated statement of profit or
lain konsolidasian 1.579.209.772 2.042.889.397 loss and other comprehensive income
Dikurangi: Less:
Laba entitas anak sebelum Income before income tax
pajak penghasilan 724.610.196 255.215.961 of subsidiaries
Pendapatan kena pajak final 1.042.373.667 375.547.424 Income subject to final tax
Laba (rugi) sebelum pajak Income (loss) before income tax
penghasilan - Perusahaan (187.774.091) 1.412.126.012 expenses - the Company
Beda temporer: Temporary differences:
Penyisihan penurunan nilai piutang 52.699.247 43.869.242 Provision for impairment of receivables
Amortisasi aset lain-lain 7.997.611 629.275 Amortization of other assets
Penyisihan imbalan kerja karyawan (974.522) (44.744.521) Provision for employee benefits
Penyusutan aset tetap (156.507.655 ) (244.721.246) Depreciation of fixed assets
Beda permanen: Permanent differences:
Beban umum 83.770.879 80.941.575 General expenses
Beban promosi 29.479.191 37.753.758 Promotion expenses
Beban administrasi 18.724.632 8.706.263 Administration expenses
Beban kesejahteraan karyawan 41.354.307 (20.821.437) Employees social welfare expenses
Bagian laba entitas asosiasi (307.064.533) (408.994.753) Income portion from associates
Beban bunga 239.186.522 - Interest expenses
Lainnya 52.788.805 110.955.520 Others
Subtotal 61.454.484 (436.426.324) Sub-total
Taksiran laba (rugi) kena pajak (126.319.607) 975.699.688 Estimated taxable income (loss)
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued)
Rekonsiliasi antara beban pajak penghasilan dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan dengan menggunakan tarif pajak yang berlaku adalah sebagai berikut:
Reconciliation between income tax expenses and the theoretical tax amount on profit before income tax using the applicable tax rate is as follows:
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended December 31,
2015 2014
Laba sebelum pajak
penghasilan menurut laporan laba Income before income tax as shown
rugi dan penghasilan komprehensif in the consolidated statement of profit or
lain konsolidasian 1.579.209.772 2.042.889.397 loss and other comprehensive income
Dikurangi: Less:
Laba entitas anak sebelum Income before income tax
pajak penghasilan 724.610.196 255.215.961 of subsidiaries
Pendapatan kena pajak final 1.042.373.667 375.547.424 Income subject to final tax
Laba (rugi) sebelum pajak Income (loss) before income tax
penghasilan - Perusahaan (187.774.091) 1.412.126.012 expenses - the Company
Pajak penghasilan dihitung Income tax calculated at
dengan tarif yang berlaku (46.943.523) 353.031.503 applicable rate
Dampak perbedaan permanen: Effect of permanent differences:
Beban umum 20.942.720 20.235.394 General expenses
Beban promosi 7.369.798 9.438.440 Promotion expenses
Beban administrasi 4.681.158 2.176.566 Administration expenses
Beban kesejahteraan karyawan 10.338.577 (5.205.359) Employees social welfare expenses
Bagian laba entitas asosiasi (76.766.133) (102.248.688) Income portion from associates
Beban bunga 59.796.631 - Interest expenses
Lainnya 13.197.201 27.738.880 Others
Perusahaan (7.383.571) 305.166.736 The Company
Entitas anak 231.512.719 158.944.599 Subsidiaries
Pajak penghasilan badan 224.129.148 464.111.335 Corporate income tax
Perhitungan taksiran laba (rugi) kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2015 di atas akan menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Badan Tahun 2015.
The above calculation of estimated taxable income (loss) for the year ended December 31, 2015 will be used as a basis in filling the 2015 annual corporate income tax return.
d. Rincian beban pajak penghasilan dan final adalah sebagai berikut:
d. The details of Income tax expenses and final tax expenses are as follows:
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended December 31,
2015 2014
Pajak penghasilan final Final income tax
Perusahaan 111.843.791 33.335.917 The Company
Entitas anak 6.619.749 1.241.407 Subsidiaries
Subtotal 118.463.540 34.577.324 Sub-total
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
d. Rincian beban pajak penghasilan dan final adalah sebagai berikut (lanjutan):
d. The details of Income tax expenses and final tax expenses are as follows (continued): Tahun yang Berakhir pada tanggal
31 Desember/Year Ended December 31,
2015 2014
Pajak penghasilan badan Corporate income tax
Kini Current
Perusahaan - 243.924.922 The Company
Entitas anak 259.454.472 134.459.474 Subsidiaries
Subtotal 259.454.472 378.384.396 Sub-total
Tangguhan Deferred
Perusahaan (22.057.907) 58.601.102 The Company
Entitas anak (13.267.417) 27.125.837 Subsidiaries
Subtotal (35.325.324) 85.726.939 Sub-total
Total 224.129.148 464.111.335 Total
e. Perhitungan beban pajak penghasilan kini - tahun berjalan dan taksiran lebih bayar dan kurang bayar pajak penghasilan badan adalah sebagai berikut:
e. The calculation of current income tax expense - current year and estimated overpayment and underpayment of corporate income tax is as follows:
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended December 31,
2015 2014
Taksiran penghasilan kena pajak Estimated taxable income
Perusahaan - 975.699.688 The Company
Entitas anak 1.037.817.892 537.837.896 Subsidiaries
Jumlah taksiran penghasilan
kena pajak 1.037.817.892 1.513.537.584 Total estimated taxable income
Beban pajak penghasilan
tahun berjalan Income tax expense - current
Perusahaan - 243.924.922 The Company
Entitas anak 259.454.472 134.459.474 Subsidiaries
Jumlah beban pajak penghasilan
menurut laporan laba rugi dan Income tax expense per consolidated
penghasilan komprehensif lain statements of profit or loss and
konsolidasian 259.454.472 378.384.396 other comprehensive income
Dikurangi pajak penghasilan
dibayar di muka Less prepaid income tax
Perusahaan 381.563.183 313.857.258 The Company
Entitas anak 225.205.928 68.531.476 Subsidiaries
Jumlah pajak penghasilan
dibayar di muka 606.769.111 382.388.734 Total prepaid income tax
Taksiran hutang pajak penghasilan -
Pasal 29 Estimated income tax payable - Article 29
Perusahaan - - The Company
Entitas anak 74.815.490 65.927.998 Subsidiaries
Total 74.815.490 65.927.998 Total
Taksiran tagihan restitusi pajak
penghasilan Estimated claims for tax refund
Perusahaan 381.563.183 69.932.336 The Company
Entitas anak 40.566.946 - Subsidiaries
Total 422.130.129 69.932.336 Total
e. Perhitungan beban pajak penghasilan adalah sebagai berikut: (lanjutan)
e. The income tax expense calculation is as follows: (continued)
Berdasarkan undang-undang perpajakan yang berlaku di Indonesia, entitas-entitas di dalam Kelompok Usaha menghitung dan membayar sendiri besarnya jumlah pajak yang terutang. Direktorat Jenderal Pajak dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu 5 (lima) tahun sejak saat terutangnya pajak.
Under the taxation laws of Indonesia, entities within the Group calculate and pay tax on the basis of self assessment. The Directorate General of Tax may assess or amend tax liabilities within 5 (five) years of the time the tax becomes due.
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 (Disajikan kembali - Catatan 4/ As 2015 restated - Note 4)
Manfaat (beban) pajak - tangguhan Income tax benefit (expense) - deferred
(pengaruh perbedaan waktu pada (effect of temporary differences
tarif maksimum) at maximum tax rate)
Perusahaan The Company
Penyusutan (41.806.179) (55.064.696) Depreciation
Amortisasi 1.883.280 (48.187.188) Amortization
Penyisihan penurunan nilai piutang 13.174.812 57.842.550 Provision for impairment of receivables Penyisihan imbalan kerja karyawan 48.805.994 (13.191.768) Provision for employee benefits
Subtotal 22.057.907 (58.601.102) Sub-total
Entitas anak 13.267.417 (27.125.837) Subsidiaries
Total 35.325.324 (85.726.939) Total
Rincian aset (liabilitas) pajak tangguhan adalah sebagai berikut:
The details of deferred tax assets (liabilities) are as follows:
31 Desember 2014/
December 31, 2014
(Disajikan kembali -
31 Desember 2015/ Catatan 4/ As
December 31, 2015 restated - Note 4)
Aset pajak tangguhan Deferred tax assets
Entitas anak 15.271.329 14.495.181 Subsidiaries
Liabilitas pajak tangguhan Deferred tax liabilities
Perusahaan The Company
Penyusutan (563.964.713) (522.158.534) Depreciation
Amortisasi 569.072 (1.314.208) Amortization
Penyisihan penurunan nilai piutang 71.015.102 57.840.290 Provision for impairment of receivables Penyisihan imbalan kerja karyawan 120.771.214 71.965.220 Provision for employee benefits Penghasilan komprehensif lain 26.650.239 - Other comprehensive income
Subtotal (344.959.086) (393.667.232) Sub-total
Entitas anak (45.001.350) (48.685.636) Subsidiaries
Liabilitas pajak tangguhan (389.960.436) (442.352.868) Deferred tax liabilities
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
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.
Sampai dengan tanggal 31 Desember 2015, Mahkamah Agung Republik Indonesia telah memutuskan untuk menolak 5 (lima) permohonan peninjauan kembali DJP melalui Surat Keputusan No.757/B/K/PJK/2012, No.672/B/PK/PJK/2012, No.123/B/K/PJK/2013,
No. 310/B/PK/PJK/2013 dan
No.756/B/K/PJK/2012.
Until December 31, 2015, the Supreme Court of the Republic of Indonesia had decided to reject 5 (five) request for judicial review submitted by DJP through Decision Letter No.757/B/K/PJK/2012,No.672/B/PK/PJK/2012, No.123/B/K/PJK/2013,No. 310/B/PK/PJK/2013 and No.756/B/K/PJK/2012.
g. Surat Ketetapan Pajak (lanjutan) g. Tax Assessment Letter (continued)
Perusahaan (lanjutan) The Company (continued)
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Mahkamah Agung belum mengeluarkan keputusan atas 1 (satu) peninjauan kembali lainnya.
Until completion date of the consolidated financial statements, the Supreme Court has not issued its decision on the 1 (one) other 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 dan penghasilan komprehensif lain konsolidasian 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 statements of profit or loss and other 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 dan penghasilan komprehensif lain konsolidasian 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 statements of profit or loss and other comprehensive income.
Rukindo
Pada tanggal 12 Januari 2015, Rukindo menerima Surat Ketetapan Pajak Kurang Bayar atas Pajak Penghasilan Badan Tahun 2013. Jumlah kurang bayar pajak sebesar Rp9.700.816 diakui sebagai bagian dari beban pajak penghasilan kini, sementara jumlah sanksi administrasi sebesar Rp2.328.196 diakui sebagai bagian dari beban operasi lainnya dalam laba rugi untuk tahun yang berakhir pada tanggal 31 Desember 2015.
Rukindo
On January 12, 2015, Rukindo received an Underpayment Tax Assessment Letter on corporate income tax for fiscal year 2013. The amount of underpayment amounting to Rp9,700,816 was recognized as part of current
tax expense, while the amount of
administrative fine amounting to Rp2,328,196 was recognized as part of other operating expenses in the profit or loss for the year ended December 31, 2015.
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
g. Surat Ketetapan Pajak (lanjutan) g. Tax Assessment Letter (continued)
Rukindo (lanjutan) Rukindo (continued)
Pada tahun 2015, Rukindo juga menerima sejumlah Surat Tagihan Pajak atas beberapa jenis pajak untuk berbagai masa pajak dengan jumlah keseluruhan sebesar Rp4.178.344. Rukindo telah mengakui tagihan pajak sebesar Rp678.625 sebagai bagian dari beban operasi lainnya untuk tahun yang berakhir pada tanggal 31 Desember 2015, sementara sisanya telah diajukan permohonan keberatan dan/atau penghapusan sanksi administrasi. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Rukindo belum menerima hasil atas permohonan keberatan dan/atau penghapusan sanksi administrasi tersebut.
In 2015 Rukindo also received several Tax Collection Letters on certain types of taxes for various fiscal periods with the total amount of Rp4,178,344. Rukindo has recognized the tax amounting to Rp678,625 as part of other operating expenses for the year ended December 31, 2015, while the remaining amount has been filed for appeal and/o request for administrative fine write-off. Up to the date of completion of the consolidated financial statements, Rukindo has not yet received the result of such appeal and/or request for administrative fine write-off.
IKT
Pada tanggal 9 Maret 2015, IKT menerima ketetapan pajak lebih bayar atas pajak penghasilan badan tahun 2013 sebesar Rp6.113.291 dari yang dilaporkan di surat pemberitahuan pajak sebesar Rp6.780.597. IKT menyetujui ketetapan pajak lebih bayar atas pajak penghasilan badan tersebut dan mengakui selisih atas perbedaannya sebesar Rp667.306 sebagai beban dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan.
IKT
On March 9, 2015, IKT received tax overpayment assessment on corporate income tax for 2013 of Rp6,113,291, against the overpayment reported in tax return of Rp6,780,597 as reported in its tax return. IKT accepted this overpayment assessment for corporate income tax and recognized the differences of Rp667,306 as expense in the current statements of profit or loss and other comprehensive income.
h. Insentif Pajak h. Tax incentives
Perusahaan
Pada bulan Desember 2015, Perusahaan memanfaatkan Paket Kebijakan Ekonomi Jilid V dalam bentuk insentif pajak untuk penilaian kembali aktiva tetap sebagaimana diatur lebih lanjut melalui Peraturan Menteri Keuangan (“PMK”) No. 191/PMK.010/2015 jo PMK No. 233/PMK.03/2015. Sesuai dengan PMK tersebut, Perusahaan dapat melakukan penilaian kembali aktiva tetap untuk tujuan perpajakan dengan mendapatkan perlakuan khusus apabila permohonan penilaian kembali diajukan kepada Direktur Jenderal Pajak (“DJP”) dalam jangka waktu sejak berlakunya PMK tersebut sampai dengan tanggal 31 Desember 2016. Perlakuan khusus tersebut berupa PPh yang bersifat final berkisar 3%-6% atas selisih lebih nilai aktiva tetap hasil penilaian kembali di atas nilai sisa buku fiskal semula.
The Company
In December 2015, the Company took advantage of the Economic Policy Package V in the form of tax incentives for fixed assets revaluation as stipulated in the Ministry of
Finance Regulation (“PMK”) No.
191/PMK.010.2015 jo PMK No.
233/PMK.03/2015. In accordance with the PMK, the Company is allowed to revaluate its fixed assets for tax purposes and will obtain special treatment when the application of the revaluation is submitted to Directorate General of Taxation (“DGT”) during the period between the effective date of PMK and December 31, 2016. The special treatment is final income tax ranging from 3%-6% on the excess of the revaluation amount of fixed assets over its original net book value.
h. Insentif Pajak (lanjutan) h. Tax incentives (continued) Perusahaan (lanjutan)
Pada tanggal 18 Desember 2015, Perusahaan telah mengajukan permohonan penilaian kembali aktiva tetap berdasarkan hasil perkiraan penilaian kembali sendiri dan telah melunasi PPh Final terkait sebesar Rp162.202.982. Sesuai PMK, nilai aktiva tetap hasil perkiraan penilaian kembali sendiri harus dilakukan penilaian kembali dan ditetapkan oleh kantor jasa penilai publik (“KJPP”) atau ahli penilai, yang memperoleh izin dari Pemerintah, paling lambat tanggal 31 Desember 2016. Setelah meneliti kelengkapan dan kebenaran permohonan, DJP dalam jangka waktu 30 hari sejak permohonan diterima lengkap dapat menerbitkan surat keputusan persetujuan penilaian kembali aktiva tetap. Perusahaan mencatat dan menyajikan pembayaran PPh Final sebagai Pajak Dibayar di Muka.
The Company (continued)
On December 18, 2015, the Company filed an application for fixed assets revaluation using selfassessed revaluation amount and has paid the related final income tax amounted to 162,202,982. Based on the PMK, the self-assessed revaluation amount should be revaluated by a public independent appraiser (KJPP) or valuation specialist, which is registered with the Government, before December 31, 2016. Upon verification of the completeness and accuracy of the application, DGT may issue approval letter within 30 days after the receipt of complete application. The Company recorded and presented the final income tax paid as Prepaid Taxes.
24. UTANG BANK JANGKA PANJANG 24. LONG-TERM BANK LOANS
31 Desember 2015/ 31 Desember 2014/
December 31, 2015 December 31, 2014
Pinjaman Sindikasi - 6.705.160.000 Syndicated Loan
Dikurangi: Less:
Beban bunga efektif yang belum Unamortized of effective
diamortisasi dan biaya interest costs and deferred
provisi ditangguhkan - (182.045.635) provision costs
- 6.523.114.365
PT Bank BNI Syariah 5.211.932 6.642.165 PT Bank BNI Syariah
Total 5.211.932 6.529.756.530 Total
Bagian lancar utang bank Current maturities of long-term
jangka panjang (1.535.322) (504.784.444) bank loans
Total bagian jangka panjang 3.676.610 6.024.972.086 Total long-term portion