a. Beban (penghasilan) pajak Grup terdiri dari: a. The Group’s tax expense (benefit) consists
of the following:
2016 2015
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited ) Unaudited )
Pajak kini 7.625.573 6.172.436 Current tax
Pajak tangguhan 5.374.189 (4.549.391) Deferred tax
Jumlah 12.999.762 1.623.045 Total
Sembilan bulan/Nine months 30 September/September 30 ,
b. Pajak Kini b. Current Tax
Rekonsiliasi antara laba (rugi) sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan akumulasi rugi fiskal Perusahaan adalah sebagai berikut:
A reconciliation between profit (loss) before tax per consolidated statements of profit or loss and other comprehensive income and accumulated fiscal losses of the Company follows:
2016 2015
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited ) Unaudited )
Laba (rugi) sebelum pajak menurut laporan Profit (loss) before tax per consolidated
laba rugi dan penghasilan komprehensif statements of profit or loss and other
lain konsolidasian 14.412.131 (28.562.741) comprehensive income
Rugi (laba) sebelum pajak entitas anak (966.779) 37.931.216 Loss (profit) before tax of subsidiaries
Laba sebelum pajak Perusahaan 13.445.352 9.368.475 Income before tax of the Company
Perbedaan temporer: Temporary differences:
Penyusutan dan amortisasi (11.505.552) 10.052.894 Depreciation and amortization
Beban imbalan kerja jangka panjang 286.782 368.054 Long-term employee benefits expense
Jumlah - bersih (11.218.770) 10.420.948 Net
Perbedaan tetap: Permanent differences:
Pendapatan yang pajak Income already subjected to final
penghasilannya bersifat final (245.886) (334.816) income tax
Penghasilan yang tidak
dikenakan pajak - (1.029.486) Non-taxable income
Biaya yang tidak dapat dikurangkan - 1.144.388 Non-deductible expense
Laba kena pajak 1.980.696 19.569.509 Taxable income
Rugi fiskal tahun-tahun sebelumnya (8.309.275) (33.828.401) Fiscal loss from previous years
Akumulasi rugi fiskal (6.328.579) (14.258.892) Accumulated fiscal losses
Beban pajak kini entitas anak 7.625.573 6.172.436 Current tax expense of the subsidiaries
Sembilan bulan/Nine months 30 September/September 30 ,
Tidak terdapat utang pajak, karena Perusahaan mengalami rugi fiskal. Rugi fiskal dapat dikompensasikan dengan laba kena pajak dalam periode 5 (lima) tahun sejak terjadinya.
No provision for corporate income tax was recognized since the Company incurred fiscal losses. Fiscal loss can be offset against the taxable income within a period of five (5) years after the fiscal loss was incurred.
c. Pajak Tangguhan c. Deferred Tax
Rincian dari aset (liabilitas) pajak tangguhan Grup adalah sebagai berikut:
The details of the Group’s deferred tax assets (liabilities) are as follows:
Selisih kurs
penjabaran/ Penghasilan
Foreign Komprehensif Lain/ 30 September 2016/
currency Other September 30, 2016
1 Januari 2016/ Akuisisi/ translation Laba Rugi/ Comprehensive (Tidak Diaudit/
January 1, 2016 Acquisition adjustment Profit or Loss Income Unaudited )
Entitas Induk Parent Company
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities)
Rugi fiskal 2.077.319 - - (811.603) - 1.265.716 Fiscal loss
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 1.105.155 - - (107.924) 997.231 liability
Utang bank (312.930) - - 98.559 - (214.371) Bank loans
Penyusutan dan amortisasi (92.883) - - (2.282.534) - (2.375.417) Depreciation and amortization
Aset (liabilitas) pajak tangguhan - bersih 2.776.661 - - (3.103.502) - (326.841) Deferred tax assets (liabilities) - net
Entitas Anak Subsidiaries
Aset pajak tangguhan 25.631.715 727.067 996.061 (2.400.153) 48.142 25.002.832 Deferred tax assets
Liabilitas pajak tangguhan (3.336.967) (7.399.432) (14.685) 129.466 - (10.621.618) Deferred tax liabilities Dikreditkan (Dibebankan) ke/
Credited (Charged) to
Penambahan
Selisih kurs melalui
penjabaran/ kombinasi bisnis/ Penghasilan Disajikan kembali/
Foreign Additions Komprehensif Lain/ As restated currency through Other (Catatan/Note 39)
1 Januari 2015/ translation business Laba Rugi/ Comprehensive 31 Desember 2015/
January 1, 2015 adjustment combination Profit or Loss Income December 31, 2015
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Induk Parent Company
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities)
Rugi fiskal 8.442.073 - - (6.364.754) - 2.077.319 Fiscal loss
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 1.169.283 - - (33.458) (30.670) 1.105.155 liability
Utang bank (67.869) - - (245.061) - (312.930) Bank loans
Penyusutan dan amortisasi (31.179.579) - - 31.086.696 - (92.883) Depreciation and amortization Aset pajak tangguhan - bersih (21.636.092) - - 24.443.423 (30.670) 2.776.661 Deferred tax assets - net Entitas Anak 16.473.234 (1.128.035) 179.468 10.218.988 (111.940) 25.631.715 Subsidiaries
Jumlah Aset Pajak Tangguhan - Bersih (5.162.858) (1.128.035) 179.468 34.662.411 (142.610) 28.408.376 Total Deferred Tax Assets - Net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Anak (505.470) 5.823 (2.968.056) 137.676 (6.940) (3.336.967) Subsidiaries
Jumlah - Bersih (5.668.328) (1.122.212) (2.788.588) 34.800.087 (149.550) 25.071.409 Net Credited (Charged) to
Dikreditkan (Dibebankan) ke/
Manajemen berpendapat bahwa aset pajak
tangguhan di atas dapat terpulihkan
seluruhnya dengan penghasilan kena pajak di masa yang akan datang sebelum manfaat pajak tersebut berakhir.
Management believes that the above deferred tax assets can be fully recovered through future taxable income before the tax benefits expire.
Rekonsiliasi antara beban pajak dan hasil perkalian laba sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rate to profit before tax of the Company follows:
2016 2015
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited ) Unaudited )
Laba (rugi) sebelum pajak menurut laporan Profit (loss) before tax per consolidated
laba rugi dan penghasilan komprehensif statements of profit or loss and other
lain konsolidasian 14.412.131 (28.562.741) comprehensive income
Rugi (laba) sebelum pajak entitas anak (966.779) 37.931.216 Loss (profit) before tax of subsidiaries
Laba sebelum pajak Perusahaan 13.445.352 9.368.475 Income before tax of the Company
Beban pajak dengan tarif yang berlaku 2.689.070 2.342.119 Tax expense at effective tax rate
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Pendapatan yang pajak penghasilannya Income already subjected to
bersifat final (49.177) (83.704) final tax income
Penghasilan yang tidak dikenakan pajak - (257.372) Non-taxable income
Biaya yang tidak dapat dikurangkan - 286.097 Non-deductible expense
Penyesuaian atas pajak tangguhan 463.609 409.458 Adjustment on deferred tax
Jumlah beban pajak Perusahaan 3.103.502 2.696.598 Total tax expense of the Company
Beban (penghasilan) pajak entitas anak 9.896.260 (1.073.553) Tax expense (benefit) of the subsidiaries
Jumlah beban pajak 12.999.762 1.623.045 Total tax expense
Sembilan bulan/Nine months 30 September/September 30 ,
d. Pemeriksaan Pajak d. Tax Assessments
Taksiran tagihan pajak Grup terdiri dari: The Group’s estimated claims for tax refund
consists of: 30 September/
September 30,
2016 31 Desember/
(Tidak Diaudit/ December 31,
Unaudited ) 2015
Perusahaan 5.334.736 4.945.174 The Company
Entitas anak 3.992.613 5.756.666 Subsidiaries
1) Pajak Penghasilan Pasal 23 1) Income Tax Article 23
Pada tahun 2009, Perusahaan
menerima Surat Ketetapan Pajak
Kurang Bayar (SKPKB) untuk pajak penghasilan pasal 23 tahun fiskal 2007 sebesar Rp 5.452.754.781. Perusahaan mengajukan keberatan namun ditolak oleh Direktorat Jenderal Pajak (DJP),
maka Perusahaan mengajukan
banding. Pada tahun 2015, Perusahaan menerima Putusan Pengadilan Pajak yang mengabulkan sebagian banding
Perusahaan sehingga pajak
penghasilan pasal 23 dihitung kembali
menjadi kurang bayar sebesar
Rp 317.053.878.
In 2009, the Company received
Assessment Letter of Tax
Underpayment (SKPKB) for income tax article 23 for fiscal year 2007 amounting to Rp 5,452,754,781. The Company filed an objection letter but was rejected by Directorate General of Taxation (DJP), thus, the Company filed an appeal. In 2015, the Company received decision from the Tax Court that accepted partially the appeal made by the Company, thus the income tax article 23 was recalculated and resulted in underpayment of Rp 317,053,878.
2) Pajak Pertambahan Nilai 2) Value Added Tax
Pada tahun 2009, Perusahaan
menerima SKPKB untuk PPN tahun fiskal 2007 sebesar Rp 7.027.399.104. Perusahaan mengajukan keberatan dan dikabulkan sebagian oleh DJP menjadi sebesar Rp 6.497.477.972
maka Perusahaan mengajukan
banding. Pengadilan pajak
memutuskan mengabulkan sebagian
permohonan banding Perusahaan,
sehingga PPN dihitung kembali menjadi kurang bayar sebesar Rp 199.318.166. DJP mengajukan PK atas Putusan
Pengadilan Pajak tersebut. Pada
tahun 2015, Perusahaan menerima Putusan Mahkamah Agung Republik Indonesia yang memutuskan menolak Pengajuan Peninjauan Kembali (PK) dari DJP.
In 2009, the Company received SKPKB for VAT for fiscal year 2007 amounting to Rp 7,027,399,104. The Company filled an objection letter and DJP accepted part of objections amounting
to Rp 6,497,477,972, thus, the
Company filed an appeal. The tax court accepted partially the appeal made by
the Company, thus, VAT was
recalculated and resulted to
underpayment Rp 199,318,166. DJP filed a PK on the Decision Letter from Tax Court. In 2015, the Company received Decision Letter from the
Supreme Court of Republic of
Indonesia, rejecting the Judicial Review Request (PK) from DJP.
Pada tahun 2010, Perusahaan menerima SKPKB untuk PPN tahun fiskal 2008 sebesar Rp 63.747.256.066. Perusahaan mengajukan keberatan
namun ditolak oleh DJP, maka
Perusahaan mengajukan banding.
Pada tahun 2015, Perusahaan telah menerima Putusan Pengadilan Pajak,
yang mengabulkan sebagian
permohonan banding Perusahaan,
sehingga PPN dihitung kembali menjadi kurang bayar sebesar Rp 487.170.656. DJP mengajukan PK atas Putusan Pengadilan Pajak tersebut. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perusahaan
masih menunggu keputusan dari
Mahkamah Agung Republik Indonesia.
In 2010, the Company received SKPKB for VAT for fiscal year 2008 amounting to Rp 63,747,256,066. The Company filed an objection letter but was rejected by DJP, thus, the Company filed an appeal. In 2015, the Company received the Decision Letter from Tax Court, accepting partially the appeal made by the Company, thus, the VAT was
recalculated and resulted to
underpayment of Rp 487,170,656. DJP filed a PK on the Decision Letter from Tax Court. As of date of completion of the consolidated financial statements, the Company is still awaiting for the decision from the Supreme Court of Republic of Indonesia.
3) Pajak Penghasilan Badan 3) Corporate Income Tax
Pada tahun 2010, Perusahaan
menerima SKPKB untuk pajak
penghasilan badan tahun fiskal 2008 sebesar US$ 3.794.526. Perusahaan mengajukan keberatan namun ditolak
oleh DJP, maka Perusahaan
mengajukan banding. Pada
tahun 2015, Perusahaan telah
menerima Putusan Pengadilan Pajak,
yang mengabulkan sebagian
permohonan banding Perusahaan,
sehingga pajak penghasilan badan dihitung kembali menjadi lebih bayar
sebesar US$ 2.172.073. DJP
mengajukan PK atas Putusan
Pengadilan Pajak tersebut. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perusahaan
masih menunggu keputusan dari
Mahkamah Agung Republik Indonesia.
In 2010, the Company received SKPKB for corporate income tax for fiscal year 2008 amounting to US$ 3,794,526. The Company filed an objection letter but was rejected by DJP, thus, the Company filed an appeal. In 2015, the Company received the Decision Letter from Tax Court, accepting partially the appeal made by the Company, thus,
the corporate income tax was
recalculated and resulted to
overpayment of US$ 2,172,073. DJP filed a PK on the Decision Letter from Tax Court. As of date of completion of the consolidated financial statements, the Company is still awaiting for the decision from the Supreme Court of Republic of Indonesia.
Pada tahun 2014, Perusahaan
menerima Surat Ketetapan Pajak Lebih
Bayar (SKPLB) untuk pajak
penghasilan badan tahun fiskal 2012 sebesar US$ 1.113.959. Perusahaan mengajukan keberatan namun ditolak oleh DJP, maka Perusahaan akan mengajukan banding. Sampai dengan
tanggal penyelesaian laporan
keuangan konsolidasian, Perusahaan
masih menunggu keputusan dari
Pengadilan Pajak.
In 2014, the Company received
Assessment Letter of Tax
Overpayment (SKPLB) for corporate income tax for fiscal year 2012 amounting to US$ 1,113,959. The Company filed an objection letter but was rejected by DJP, thus, the Company filed an appeal. As of date of completion of the consolidated financial statements, the Company is still awaiting for the decision from the Tax Court.
Pada tahun 2015, Perusahaan
menerima SKPLB untuk pajak
penghasilan badan tahun fiskal 2013 sebesar US$ 1.690.739. Perusahaan mengajukan keberatan namun ditolak oleh Direktorat Jenderal Pajak (DJP),
maka Perusahaan mengajukan
banding. Sampai dengan tanggal
penyelesaian laporan keuangan
konsolidasian, Perusahaan masih
menunggu keputusan dari Pengadilan Pajak.
In 2015, the Company received SKPLB for corporate income tax for fiscal year 2013 amounting to US$ 1,690,739. The Company filed an objection letter but was rejected by Directorate General of Taxation (DJP), thus, the Company filed an appeal. As of date of completion of the consolidated financial statements, the Company is still awaiting for the decision from Tax Court.
Pada bulan Maret 2016, Perusahaan
menerima SKPKB untuk pajak
penghasilan badan tahun fiskal 2014 sebesar US$ 2.618.653. Perusahaan mengajukan keberatan. Sampai dengan tanggal penyelesaian laporan keuangan
konsolidasian, Perusahaan masih
menunggu keputusan dari DJP.
In March 2016, the Company received SKPKB for corporate income tax for
fiscal year 2014 amounting to
US$ 2,618,653. The Company filed an objection letter. As of date of completion of the consolidated financial statements, the Company is still awaiting for the decision from DJP.
32. Rugi per Saham 32. Loss per Share
Perhitungan rugi per saham dasar adalah sebagai berikut:
The calculation of basic loss per share follows:
Sembilan bulan/Nine months 30 September/September 30,
2016 2015
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited ) Unaudited )
Rugi yang dapat diatribusikan kepada Loss attributable to owners of
pemilik entitas induk (dalam US$) (503.887) (29.240.694) the Company (in US$)
Rata-rata tertimbang jumlah saham beredar Weighted average number of shares
selama periode berjalan 770.552.320 770.552.320 outstanding during the period
Rugi per saham dasar (dalam US$) (0,001) (0,038) Basic loss per share (in US$)