NON-PENGENDALI 26 DIFFERENCE TRANSACTION IN WITH VALUE NON-CONTROLLING OF EQUITY INTEREST
35. PAJAK PENGHASILAN INCOME TA
Beban pajak Grup terdiri dari: Tax expense of the Group consists of the
following:
30 Juni/ 30 Juni/
June 30, June 30,
2016 2015
Pajak kini - Entitas anak (382.148) (335.517) Current tax - Subsidiaries
Pajak tangguhan Deferred tax
Perusahaan - - The Company Entitas anak 6.552 102.595 Subsidiaries Beban pajak - bersih (375.596) (232.922) Tax expense - net
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak (rugi fiskal) Perusahaan adalah sebagai berikut:
A reconciliation between income before tax per consolidated statements of profit or loss and other comprehensive income and taxable income (fiscal loss) of the Company is as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2016 2015
Laba sebelum pajak menurut Income before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 1.441.359 689.820 other comprehensive income Rugi entitas anak sebelum
pajak penghasilan (1.526.522) (764.010) Loss before tax of subsidiaries Rugi sebelum pajak Perusahaan (85.163) (74.190) Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Imbalan pasca kerja - 854 Post-employment benefits
Perbedaan yang tidak dapat Non-deductible expenses (non-
diperhitungkan menurut fiskal taxable income)
Aset tetap 3.828 1.470 Property and equipment Sumbangan dan kontribusi 29 187 Donations and contributions Keuntungan (kerugian) investasi 23.384 28.907 Gain (loss) on investment
Lainnya 10.253 3.693 Others
Rugi kena pajak Perusahaan (47.669) (39.079) Taxable loss of the Company Rugi fiskal tahun sebelumnya (106.179) (29.876) Prior year's fiscal loss carryforward Akumulasi rugi fiskal Perusahaan (153.848) (68.955) Accumulated fiscal loss carryforward Perusahaan mengalami rugi fiskal sehingga tidak
terdapat taksiran pajak penghasilan. Pada tanggal 30 Juni 2016 dan 31 Desember 2015, utang pajak penghasilan (PPh) badan merupakan utang PPh badan entitas anak.
The Company was in fiscal loss position, therefore, no provision for corporate income tax was made. At June 30, and December 31, 2015, income tax payable represents the subsidiaries’ income tax payable.
Perhitungan laba kena pajak dalam laporan keuangan ini akan menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan (SPT) Badan.
The calculation of taxable income in this financial statements will be used as the basis of reporting the Annual Corporate Income Tax Return (SPT). Laba (rugi) fiskal pajak Perusahaan tahun 2015
sudah sesuai dengan Surat Pemberitahuan Tahunan (SPT) Badan yang disampaikan ke Kantor Pelayanan Pajak.
Taxable income (loss) of the Company for 2015 is in accordance with the Annual Corporated Income Tax Returns (SPT) submitted to the Tax Office.
Pajak Tangguhan Deferred Tax Beban (manfaat) pajak tangguhan Grup adalah
sebagai berikut:
Deferred tax expense (benefit) of the Group is as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2016 2015
Pajak tangguhan Deferred tax
Perusahaan - - The Company Entitas anak 6.552 102.595 Subsidiaries
Manfaat pajak tangguhan - bersih 6.552 102.595 Deferred tax benefit - net
Aset Pajak Tangguhan Deferred Tax Assets
Akun ini merupakan aset pajak tangguhan bersih setelah diperhitungkan dengan liabilitas pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut:
This account represents deferred tax assets after deducting the deferred tax liabilities of each of the same business entity as follows:
30 Juni/ 31 Desember/ June 30, December 31,
2016 2015
Perusahaan Company
Akumulasi rugi fiskal 26.000 26.000 Accumulated fiscal loss
Liabilitas imbalan pasca kerja 1.145 1.145 Post-employment benefits obligation
Entitas anak Subsidiaries
Akumulasi rugi fiskal 390.167 400.957 Accumulated fiscal losses
Liabilitas imbalan pasca kerja 42.309 41.031 Post-employment benefits obligation Piutang 19.502 21.468 Accounts receivable
Aset tetap (64.166) (44.234) Property and equipment
Lainnya 16.663 14.586 Others
Aset pajak tangguhan - bersih 431.620 460.953 Deferred tax assets - net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Akun ini merupakan liabilitas pajak tangguhan entitas anak setelah diperhitungkan dengan aset pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut:
This account represents deferred tax liabilities of subsidiaries after deducting the deferred tax asset of each of the same business entity as follows:
30 Juni/ 31 Desember/ June 30, December 31,
2016 2015
Entitas anak Subsidiaries
Liabilitas imbalan pasca kerja 3.348 (13.337) Post-employment benefits obligation Biaya yang ditangguhkan 952 16.623 Deferred charges
Lainnya 21.102 23.872 Others
Pada tanggal 30 Juni 2016 dan 31 Desember 2015, Grup mengakui aset pajak tangguhan atas akumulasi rugi fiskal masing-masing sebesar Rp 1.664.666 juta dan Rp 1.707.828 juta karena manajemen memperkirakan bahwa aset pajak tangguhan tersebut dapat digunakan melalui kompensasi laba kena pajak di masa datang.
As of June 30, 2016 and December 31, 2015, the Group recognized deferred tax asset on accumulated fiscal losses amounting to Rp 1,664,666 million and Rp 1,707,828 million, respectively, since the management expects that the deferred tax asset can be utilized against taxable income in the future periods.
Rekonsiliasi antara beban pajak dan hasil perkalian laba 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 before tax is as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2016 2015
Laba sebelum pajak menurut laporan Income before tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 1.441.359 689.820 other comprehensive income
Beban pajak sesuai tarif pajak
yang berlaku 360.340 172.455 Tax expense at effective tax rate
Dampak pajak atas perbedaan yang tidak
dapat diperhitungkan menurut fiskal Tax effect of non-deductible expenses
Perusahaan 9.374 8.778 The Company
Entitas anak (121.963) (269.218) Subsidiaries
Perbedaan pajak entitas anak yang Tax difference on subsidiaries which is
dikenakan pajak penghasilan luar negeri 118.919 313.652 subjected to foreign corporate income tax
Jumlah 366.670 225.667 Total
Manfaat pajak entitas anak yang dikenakan Tax benefit of subsidiaries which is
pajak penghasilan luar negeri 8.926 7.285 subjected to foreign corporate income tax
Beban pajak - bersih 375.596 232.952 Tax expense - net
36. LABA PER SAHAM 36. EARNINGS PER SHARE
Perhitungan laba per saham dasar dan dilusian yang dapat diatribusikan kepada pemilik entitas induk didasarkan pada data berikut:
The calculations of the basic and diluted earnings per share attributable to the owners of the parent entity are based on the following data:
Laba Earnings
30 Juni/ 30 Juni/
June 30, June 30,
2016 2015
Laba untuk perhitungan Earnings for computing
laba per saham 601.546 194.788 earnings per share
Lembar saham Number of shares
Jumlah rata-rata tertimbang saham beredar (penyebut) untuk tujuan penghitungan laba per saham dasar dan dilusian adalah sebagai berikut:
The weighted average number of shares outstanding (denominator) for the computation of basic and diluted earnings per share were as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2016 2015
lembar/shares lembar/shares
Saldo awal 14.198.613.922 14.198.613.922 Beginning balance
Rata-rata tertimbang saham Weighted average number of
diperoleh kembali (64.509.571) (72.691.447) treasury stocks
Jumlah rata-rata tertimbang Total weighted average number of
saham untuk tujuan laba shares for the purpose of basic
per saham dasar 14.134.104.351 14.125.922.475 earnings per share
Jumlah saham bersifat dilusi Number of dilutive potential share
dari opsi saham karyawan - 140.527.020 from employee stock options
Jumlah rata-rata tertimbang Total weighted average number of
saham untuk tujuan laba shares outstanding for the purpose
per saham dilusian *) 14.134.104.351 14.266.449.495 of diluted earnings per share *)
*) Pada tanggal 30 Juni 2016, tidak terdapat dilusi dari opsi saham karyawan karena harga pasar lebih rendah dari harga pelaksanaan.
*) As of June 30, 2016, there is no dilution from employee stock option since the market price is lower than exercise price.
37. DIVIDEN TUNAI DAN CADANGAN UMUM 37. CASH DIVIDENDS AND GENERAL RESERVE