Financial Position January 1, 2015/ December 31,
83 Pajak Lebih Bayar No.00009/407/13/054/15 dengan
jumlah lebih bayar sebesar Rp5.179.759.702. Jumlah yang diterima Perusahaan melalui SPMKP tersebut sebesar Rp5.154.044.218 dan sebesar Rp25.715.484 dikompensasi dengan SKPKB PPN No.00023/207/13/054/15 dan Surat Tagihan Pajak PPN No.00016/107/13/054/15 melalui potongan SPMKP tersebut.
No.00009/407/13/054/15 with overpayment amounting to Rp5,179,759,702. Amount received by the Company through this SPMKP is Rp5,154,044,218 and an amount of Rp25,715,484 have been compensated with Tax Under Payment Assessment Letter Value Added Tax No.00023/207/13/054/15 and Tax Collection Letter of Value Added Tax No.00016 /107/13/054/15 through deduction of that SPMKP.
STP di atas sudah dibayarkan dan dibebankan pada tahun berjalan oleh Perusahaan.
Those Tax Collection Letter have been paid and expensed in current year by the Company.
Pada tahun 2015 dilakukan pemeriksaan pajak Perusahaan dengan hasil pemeriksaan pajak penghasilan selama tahun 2012 sebagai berikut:
In 2015 there are the Company’s tax audit which details result of tax examination for years 2012 as follows:
Tahun Objek Nomor Hasil Tanggal Total Tagihan
Pajak/ Pajak/ Pemeriksaan/ Terbit/ Pajak/ Total of
Tax Tax Object Examine Issued Date Tax Collection
Year Result Number (Rp)
2012
STP PPh 4(2) Dividen Masa Juni 2012/ Tax Collection Letter of Dividen Income Tax Article 4(2) period June 2012
00006/140/12/054/15 12-Mar-15 7,600,382
2012
STP PPh 26 Dividen Masa Juni 2012/ Tax Collection Letter of Dividen Income Tax Article 26 period June 2012
00002/104/12/054/15 12-Mar-15 31,885,067
2012
STP PPh 23 Dividen Masa Juni 2012/ Tax Collection Letter of Dividen Income Tax Article 23 period June 2012
00002/103/12/054/15 12-Mar-15 4,997,288
44,482,737
STP di atas sudah dibayarkan dan dibebankan pada tahun berjalan oleh Perusahaan.
Those Tax Collection Letter have been paid and expensed in current year by the Company.
PT Jaya Teknik Indonesia (JTN) PT Jaya Teknik Indonesia (JTN)
JTN menerima Surat Ketetapan Pajak Lebih Bayar No. 00003/406/14/073/16 tanggal 11 Januari 2016 tentang kelebihan pembayaran PPh Badan Tahun 2014 sebesar Rp424.986.000. JTN mengajukan restitusi atas kelebihan pembayaran pajak tersebut melalui surat permohonan tanggal 15 Januari 2016 No. 047/Keu/JTI/I/2016. Kementerian Keuangan mengeluarkan Surat Keputusan Direktur Jenderal Pajak No. KEP-00028.PPh/WPJ.06/KP.1203/2016 tentang Pengembalian kelebihan pembayaran pajak kepada Perusahaan. Dan berdasarkan Surat Perintah Membayar Kelebihan Pajak (SPMKP) Nomor 80156073-01560-2016 tanggal 9 Februari 2016, JTN menerima pengembalian pajak melalui Rekening Bank Mandiri Cabang KCP Jakarta Gedung Jaya sebesar Rp424.986.000. Pengembalian kelebihan pembayaran pajak tersebut telah diterima JTN pada tanggal 16 Februari 2016.
JTN received a Tax Overpayment Assessment Letter No. 00003/406/14/073/16 dated January 11, 2016 regarding the overpayment of 2014 corporate income tax amounting to Rp424,986,000. JTN submitted refund of overpayment of that tax through the application letter dated January 15, 2016 No. 047/Keu /JTI/I/2016. The Ministry of Finance issued a Decision Letter of the Directorate General of Taxation No. KEP- 00028.PPh/WPJ.06/KP.1203/2016 on the return of overpaid taxes to the Company. And based on Tax Overpayment Refund Order (SPMKP) Number 80156073-01560-2016 dated February 9, 2016, JTN received tax refund through the Account Bank Mandiri KCP Jakarta Jaya Building amounting to Rp424,986,000. Refund of tax overpayment has been received by JTN on February 16, 2016.
pada tanggal 31 Desember 2016 dan 2015 (Dalam Rupiah Penuh)
December 31, 2016 and 2015 (In Full Rupiah)
Pada tahun 2015, JTN menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.00087/406/13 /073/15 tanggal 23 Juni 2015 atas Pajak Penghasilan Pasal 22 tahun 2013 sebesar Rp1.061.330.750 JTN memutuskan untuk memanfaatkan sebagian dari lebih bayar tersebut dengan melakukan kompensasi pajak atas kurang bayar pajak dan sisanya dikembalikan tunai.
In 2015, JTN received the Tax Overpayment Assessment Letter for Income Tax Article 22 year 2013 No.00087/406/13/073/15 dated June 23, 2015 amounting to Rp1.061.330.750. JTN decided to use some of the overpayment with tax compensation for tax underpayment and the remaining balance will be refunded as cash.
Rincian kurang bayar pajak yang dikompensasi adalah sebagai berikut :
The details of underpayment tax which will be compensated are as follows:
No. Surat Ketetapan / Tahun Pajak / Objek Pajak / Kurang Bayar Pajak /
No. Assessment Letter Tax Year Tax Object Underpayment Tax
0002/177/13/073/15 2013 Pajak Pertambahan Nilai/ Value Added Tax Rp 26,955,969 0003/177/13/073/15 2015 Pajak Pertambahan Nilai/ Value Added Tax Rp 21,207,482 0004/177/13/073/15 2013 Pajak Pertambahan Nilai/ Value Added Tax Rp 42,492,656 0004/177/15/073/15 2015 Pajak Pertambahan Nilai/ Value Added Tax Rp 37,449,190 00010/177/14/073/15 2014 Pajak Pertambahan Nilai/ Value Added Tax Rp 67,549,191 00156/107/13/073/15 2013 Pajak Pertambahan Nilai/ Value Added Tax Rp 8,104,488 00157/107/13/073/15 2013 Pajak Pertambahan Nilai/ Value Added Tax Rp 15,319,978 00040/101/10/073/15 2010 PPH Pasal 21/ Income Tax Article 21 Rp 100,000
Total Rp 219,178,954
Kompensasi yang dikembalikan tunai oleh Direktorat Jendral Pajak telah dibayarkan melalui Surat Perintah Membayar Kelebihan Pajak (SPMKP) No.80245073-0245-2015 pada tanggal 8 Juli 2015 yaitu sebesar Rp 842.151.796 ke rekening Bank Mandiri JTN.
Cash compensation is returned by the Director General of Taxes which was paid through the Excess Tax Payment Order (SPMKP) No. 80245073-0245-2015 dated July 8, 2015 amounting to Rp842,151,796 to
JTN’s Mandiri account number.
PT Jaya Trade Indonesia (JTI) dan Entitas Anak PT Jaya Trade Indonesia (JTI) and Subsidiaries
Pada tahun 2016, JTI dan entitas anak menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) dan Surat Keputusan Direktorat Jenderal Pajak atas pajak penghasilan badan tahun pajak 2014 dengan rincian sebagai berikut:
In 2016, JTI and subsidiaries receive Overpayment Tax Assessment Letter (SKPLB) and Decision Letter of Directorate General of Taxes of corporate income tax year 2014 with details as follows:
Nomor/ Objek Total
Nama Number Pajak/ (Rp)
Perusahaan/ Tax Object
Name of Nomor/ Tanggal/ Total Nomor/ Tanggal/ Company Number Date (Rp) Nomor/ Number Tanggal/ Date Number Date
00035/203/95/023/97
SKPKB PPh Pasal 23/Tax Under Payment
Assessment Letter Income tax Article 23
922,087,531 00023/109/12/073/15 3,071,204 00024/109/12/073/15 21,000,862 00035/107/98/101/98 150,000 00197/101/97/101/98 50,000 01916/107/98/212/99 25,000 00624/107/98/212/99 75,000 01814/107/99/212/99 75,000 02362/107/99/212/99 75,000 00915/107/99/212/99 75,000 00384/107/00/212/99 300,000 00448/107/99/212/99 75,000 02238/107/98/212/99 75,000 00059/107/01/212/01 300,000 80211073-0211-2016 Surat Perintah Membayar Kelebihan Pajak (SPMKP)/ Tax Over Payment Assessment Letter 6,264,193,410 7,211,628,007 Surat Keputusan Pajak Lebih Bayar/
Surat Permohonan Pengembalian
Income Tax year 2014 Pembayaran Pajak Penghasilan
Badan tahun 2014/ Repayment Application Letter Excess Payments of Corporate Tax Over Payment Assessment Letter
Pajak/ Decision Letter General of Taxes
Kompensasi dan Surat Perintah Membayar Kelebihan Pajak/ Compensation and Excess Tax Payment Order Surat Keputusan
Direktorat Jenderal of Directorate
STP PPN/ Tax Collection Letter of
Value Added Tax STP atas Bunga / Tax
Collection Letter of KEP- 00035.PPh /WPJ.06/K P.1203/20 16 PT Jaya Trade
Indonesia 28-Jan-16 7,211,628,007 4-Feb-16 22-Feb-16 00009/40
6/14/073/ 16
pada tanggal 31 Desember 2016 dan 2015 (Dalam Rupiah Penuh)
December 31, 2016 and 2015 (In Full Rupiah)
85
Nomor/ Objek Total
Nama Number Pajak/ (Rp)
Perusahaan/ Tax Object
Name of Nomor/ Tanggal/ Total Nomor/ Tanggal/ Company Number Date (Rp) Nomor/ Number Tanggal/ Date Number Date
Pajak/ Decision Letter
General of Taxes
Kompensasi dan Surat Perintah Membayar Kelebihan Pajak/ Compensation and Excess Tax Payment Order Surat Keputusan
Direktorat Jenderal
of Directorate Surat Keputusan Pajak Lebih Bayar/
Surat Permohonan Pengembalian
Income Tax year 2014 Pembayaran Pajak Penghasilan
Badan tahun 2014/ Repayment Application Letter Excess Payments of Corporate Tax Over Payment Assessment Letter