a. Beban (penghasilan) pajak Grup terdiri dari: a. The Group’s tax expense (benefit) consists
of the following:
2015 2014
Pajak kini 4.267.059 2.902.276 Current tax
Pajak tangguhan (3.186.988) (1.496.806) Deferred tax
Jumlah 1.080.071 1.405.470 Total
Enam bulan/Six months 30 Juni/June 30,
b. Pajak Kini b. Current Tax
Rekonsiliasi antara laba (rugi) sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan rugi fiskal Perusahaan adalah sebagai berikut:
A reconciliation between income (loss) before tax per consolidated statements of profit or loss and other comprehensive income and fiscal loss of the Company is as follows:
2015 2014
Laba (rugi) sebelum pajak menurut laporan Income (loss) before tax per consolidated laba rugi dan penghasilan komprehensif statements of profit or loss and other lain konsolidasian (11.265.397) 10.687.639 comprehensive income
Rugi (laba) sebelum pajak entitas anak 20.155.483 (11.843.071) Loss (income) before tax of subsidiaries Laba (rugi) sebelum pajak Perusahaan 8.890.086 (1.155.432) Income (loss) before tax of the Company
Perbedaan temporer: Temporary differences:
Penyusutan dan amortisasi 6.722.384 6.521.702 Depreciation and amortization Beban imbalan kerja jangka panjang 251.671 73.508 Long-term employee benefits expense
Jumlah - bersih 6.974.055 6.595.210 Net
Perbedaan tetap: Permanent differences:
Pendapatan yang pajak Income already subjected to final
penghasilannya bersifat final (171.206) (1.410.827) income tax
Laba kena pajak 15.692.935 4.028.951 Taxable income
Rugi fiskal tahun sebelumnya: Fiscal loss from previous years:
2013 (33.768.285) (43.755.208) 2013
2012 - (11.197.786) 2012
Akumulasi rugi fiskal (18.075.350) (50.924.043) Accumulated fiscal losses
Beban pajak kini entitas anak 4.267.059 2.902.276 Current tax expense of the subsidiaries Enam bulan/Six months
30 Juni/June 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 Comprehensif lain/
currency Entitas Other
1 Januari 2015/ translation Anak/ Laba Rugi/ Comprehensive 30 Juni 2015/
January 1, 2015 adjustment Subsidiary Profit or Loss Income June 30, 2015
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Induk Parent Company
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities)
Rugi fiskal 8.442.073 - - (3.923.234) - 4.518.839 Fiscal loss
Long-term employee benefits Liabilitas imbalan kerja jangka panjang 1.169.283 - - (71.346) - 1.097.937 liability
Utang bank (67.869) - - 5.656 - (62.213) Bank loans
Penyusutan dan amortisasi (31.179.579) - - 1.682.436 - (29.497.143) Depreciation and amortization Liabilitas pajak tangguhan - bersih (21.636.092) - - (2.306.488) - (23.942.580) Deferred tax liabilities - net Entitas Anak - 3.649 (1.350.721) (498.321) - (1.845.393) Subsidiaries
Jumlah Liabilitas Pajak Tangguhan - Bersih (21.636.092) 3.649 (1.350.721) (2.804.809) - (25.787.973) Total Deferred Tax Liabilities - Net
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak 15.967.764 (531.044) 179.468 5.991.797 3.203 21.611.188 Subsidiaries
Jumlah - Bersih (5.668.328) (527.395) (1.171.253) 3.186.988 3.203 (4.176.785) Net Credited (Charged) to
Dikreditkan (Dibebankan) ke/
Selisih kurs
penjabaran/ Penghasilan
Foreign Comprehensif lain/
currency Other
1 Januari 2014/ translation Laba Rugi/ Comprehensive 31 Desember 2014/
January 1, 2014 adjustment Profit or Loss Income December 31, 2014
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Induk Parent Company
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities) Rugi fiskal 13.738.248 - (5.296.175) - 8.442.073 Fiscal loss
Long-term employee benefits Liabilitas imbalan kerja jangka panjang 900.226 (6.999) 165.886 110.170 1.169.283 liability
Utang bank (24.444) - (43.425) - (67.869) Bank loans Cadangan kerugian penurunan nilai 11.547 - (11.547) - - Allowance for impairment Penyusutan dan amortisasi (34.376.566) - 3.196.987 - (31.179.579) Depreciation and amortization
Liabilitas pajak tangguhan - bersih (19.750.989) (6.999) (1.988.274) 110.170 (21.636.092) Deferred tax liabilities - net
Entitas Anak (257.288) 45.413 211.875 - - Subsidiaries
Jumlah Liabilitas Pajak Tangguhan - Bersih (20.008.277) 38.414 (1.776.399) 110.170 (21.636.092) Total Deferred Tax Liabilities - Net
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak 11.707.816 (370.111) 4.632.206 (2.147) 15.967.764 Subsidiaries
Jumlah - Bersih (8.300.461) (331.697) 2.855.807 108.023 (5.668.328) Net
Dikreditkan (Dibebankan) ke/
Credited (Charged) to
Disajikan kembali (Catatan 39)/As Restated (Note 39)
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 (rugi) akuntansi 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 income (loss) before tax of the Company is as follows:
2015 2014
Laba (rugi) sebelum pajak menurut laporan Income (loss) before tax per consolidated laba rugi dan penghasilan komprehensif statements of profit or loss and other lain konsolidasian (11.265.397) 10.687.639 comprehensive income
Rugi (laba) sebelum pajak entitas anak 20.155.483 (11.843.071) Loss (income) before tax of subsidiaries Laba (rugi) sebelum pajak Perusahaan 8.890.086 (1.155.432) Income (loss) before tax of the Company Beban (penghasilan) pajak dengan
tarif yang berlaku 2.222.522 (288.858) Tax expense (benefit) at effective tax rate Pengaruh pajak atas perbedaan tetap : Tax effect of permanent differences :
Pendapatan yang pajak Income already subjected to final
penghasilannya bersifat final (42.802) (352.707) income tax
Penyesuaian atas pajak tangguhan 126.768 (96.675) Adjustment on deferred tax Jumlah beban (penghasilan) pajak Total tax expenses (benefit) of the
Perusahaan 2.306.488 (738.240) Company
Beban (penghasilan) pajak entitas anak (1.226.417) 2.143.710 Tax expense (benefit) of the subsidiaries
Jumlah beban pajak 1.080.071 1.405.470 Total tax expense
Enam bulan/Six months 30 Juni/June 30,
d. Pemeriksaan Pajak d. Tax Assessments
Taksiran tagihan pajak Grup terdiri dari: The Group’s estimated claims for tax refund
consists of:
30 Juni/ 31 Desember/
June 30, December 31,
2015 2014
Perusahaan The Company
Kelebihan pembayaran pajak badan The overpayment of corporate income tax
Tahun 2008 - 2.172.073 Year 2008 Tahun 2009 976.528 976.528 Year 2009 Tahun 2010 51.570 51.570 Year 2010 Tahun 2012 468.019 468.019 Year 2012 Tahun 2013 1.690.739 1.690.739 Year 2013 Tahun 2014 2.113.709 - Year 2014 Lain-lain 1.076.176 1.177.581 Others Jumlah 6.376.741 6.536.510 Total
Entitas anak 1.994.989 2.211.483 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 DJP, maka perusahaan mengajukan banding. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perusahaan masih menunggu keputusan dari Pengadilan Pajak.
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 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.
2) Pajak Pertambahan Nilai 2) Value Added Tax
Pada tahun 2015, Perusahaan menerima keputusan dari Mahkamah Agung Republik Indonesia yang memutuskan menolak pengajuan Peninjauan Kembali (PK) dari Direktur Jendral Pajak (DJP) atas putusan pengadilan pajak yang memutuskan mengabulkan seluruh gugatan yang diajukan Perusahaan atas Surat Tagihan Pajak (STP) (a.n. SV) untuk Pajak Pertambahan Nilai (PPN) tahun fiskal 2004 sebesar Rp 2.037.351.805.
In 2015, the Company received Decision Letter from the Supreme Court of Republic of Indonesia, rejecting the Request for Reconsideration (PK) from Directorate General of Taxation (DJP) on the Decision Letter from Tax Court which accepting all claims made by the Company on the Tax Collection Letter (STP) (cq SV) for Value Added Tax (VAT) for fiscal year 2004 amounting to Rp 2,037,351,805.
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. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perusahaan masih menunggu keputusan dari Mahkamah Agung Republik Indonesia.
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. 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 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 Januari 2015, Perusahaan telah menerima Putusan Pengadilan Pajak, yang mengabulkan sebagian permohonan banding Perusahaan, sehingga SKDJP dihitung kembali menjadi kurang bayar sebesar Rp 487.170.656.
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 January 2015, the Company received the Decision Letter from Tax Court, accepting partially the appeal made by the Company, thus, SKDJP was recalculated and resulted to underpayment of Rp 487,170,656.
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 Januari 2015, Perusahaan telah menerima Putusan Pengadilan Pajak, yang mengabulkan sebagian permohonan banding Perusahaan, sehingga SKDJP dihitung kembali menjadi lebih bayar sebesar US$ 2.172.073.
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 January 2015, the Company received the Decision Letter from Tax Court, accepting partially the appeal made by the Company, thus, SKDJP was recalculated and resulted to overpayment of US$ 2,172,073.
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.
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 will file an appeal.
Pada tahun 2015, Perusahaan menerima SKPLB untuk pajak penghasilan badan tahun fiskal 2013 sebesar US$ 1.690.739. Perusahaan mengajukan keberatan.
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.