Bonds II BII Finance Year 2013 with Fixed Interest Rate
23. PAJAK PENGHASILAN (lanjutan) INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Rekonsiliasi antara laba sebelum beban pajak
Bank, seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan penghasilan kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
A reconciliation between the Bank’s income before tax expense as shown in the consolidated statement of profit or loss and other comprehensive income and taxable income for the years ended December 31, 2015 and 2014 are as follows:
31 Desember/December 31
2015 2014
Laba sebelum beban pajak Income before tax expense
dan kepentingan non- and non-controlling interest -
pengendali - konsolidasian 1.545.023 972.918 consolidated
Dikurangi: Penghasilan sebelum Less: Income before tax expense
pajak - entitas anak 351.157 404.559 - subsidiaries
Laba sebelum beban Income before tax expense
pajak - Bank 1.193.866 568.359 - Bank
Rugi neto cabang luar negeri 3.347 - Net loss of offshore branches
Pendapatan yang
dikenakan pajak final (20) (88) Income subject to final tax
Laba Bank disesuaikan Adjusted income before
sebelum pajak penghasilan 1.197.193 568.271 tax of the Bank
Perbedaan waktu Temporary differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
Penyisihan manfaat
pensiun karyawan 27.927 123.501 Provision for employee benefits
Penyisihan bonus karyawan 31.989 (119.894) Provision for employee bonuses
Penyisihan kerugian Provision for possible losses
aset produktif dan on earning and non-earning
non-produktif (919.525) 484.568 assets
Lain-lain 16.174 (206.299) Others
(843.435) 281.876
Perbedaan tetap Permanent differences
Perbedaan antara komersial Differences between commercial
dan fiskal atas: and tax amounts on:
Asuransi kesehatan
kepada karyawan 21.726 89.171 Health insurance for employees
(Penurunan)/kenaikan nilai
efek-efek yang (Decrease)/increase in value
diperdagangkan (964) (2.752) of trading securities
Lain-lain 36.049 66.876 Others
56.811 153.295
Penghasilan kena pajak 410.569 1.003.442 Taxable income
180
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
31 Desember/December 31
2015 2014
Beban pajak penghasilan Corporate income tax
kini - Bank 102.642 250.860 expenses - Bank
Revisi pajak penghasilan Revised corporate income
tahun 2011 - Bank - (60.864) tax year 2011 - Bank
Beban pajak penghasilan Corporate income tax
kini - Bank 102.642 189.996 expenses - Bank
Beban pajak penghasilan Corporate income tax
kini - entitas anak 85.159 90.587 expenses - subsidiaries
187.801 280.583
Dikurangi: Less:
Pajak dibayar dimuka
pasal 25 - Bank (290.831) (247.298) Prepaid tax article 25 - Bank
Pajak dibayar dimuka
- entitas anak (81.095) (73.069) Prepaid tax - subsidiaries
Piutang pajak Corporate income tax
penghasilan - konsolidasian receivables - consolidated
sebelum revisi tahun 2011 (184.125) (39.784) before revision 2011
Revisi pajak penghasilan Revised corporate income tax
tahun 2011 - Bank - 60.864 year 2011 - Bank
Koreksi beban pajak Adjustment on corporate
penghasilan tahun 2013 - income tax year 2013 -
entitas anak - 1.860 subsidiaries
(Piutang)/utang pajak Corporate income tax (receivables)
penghasilan - konsolidasian (184.125) 22.940 /payables - consolidated
Rekonsiliasi atas beban pajak penghasilan Bank dengan perkalian laba akuntansi Bank sebelum beban pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between the Bank’s income tax expense and the accounting income before tax expense and prevailing tax rate are as follow:
31 Desember/December 31
2015 2014
Laba sebelum beban pajak Income before tax expense
dan kepentingan non- and non-controlling interest
pengendali - konsolidasian 1.545.023 972.918 consolidated
Dikurangi: Laba sebelum beban Less: Income before tax expense
pajak - entitas anak 351.157 404.559 - subsidiaries
Laba sebelum beban pajak - Bank 1.193.866 568.359 Income before tax expense - Bank
Dikurangi: Less:
Rugi neto cabang luar negeri 3.347 - Net loss of offshore branches
Pendapatan yang
dikenakan pajak final (20) (88) Income subject to final tax
1.197.193 568.271
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
31 Desember/December 31
2015 2014
Beban pajak penghasilan
yang dihitung dengan tarif Corporate income tax based on
pajak yang berlaku 299.298 142.068 the prevailing tax rate
Efek revisi pajak penghasilan Revision effect of income
Tahun 2011 - (30.237) tax year 2011
Effect of tax on permanent
Pengaruh pajak atas beda tetap differences with
pada tarif pajak yang berlaku 14.203 38.323 prevailing tax rate
Beban pajak penghasilan - Bank 313.501 150.154 Income tax expense - Bank Beban pajak penghasilan
- entitas anak 87.960 100.623 Income tax expense - subsidiaries
401.461 250.777
Bank Bank
Pemeriksaan pajak tahun pajak 2012 Tax audit for fiscal year 2012 Kantor Pajak telah mengeluarkan Surat
Perintah Pemeriksaan Pajak kepada Bank untuk tahun pajak 2012 (semua jenis pajak).
Sampai tanggal penyelesaian laporan keuangan konsolidasian ini, Bank belum menerima hasil pemeriksaan pajak tersebut.
Tax Office has issued tax audit notification letter to the Bank for fiscal year 2012 (all taxes). Until the completion date of these consolidated financial statements, the Bank has not yet received the audit result.
Di tahun 2014, Kantor Pelayanan Pajak Madya Pekanbaru juga telah melakukan pemeriksaan pajak Bank tahun 2012 (Pajak Penghasilan Final Pasal 4 Ayat 2) dan telah menerbitkan Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) atas PPh Pasal 4 ayat 2 sebesar Rp7.950 (termasuk bunga). Bank tidak menyetujui sebagian besar hasil keputusan di dalam SKPKB dan telah mengirimkan surat keberatan pada 2 Maret 2015. Bank tidak membayar SKPKB ini. Hingga tanggal penyelesaian laporan keuangan konsolidasian, belum ada hasil keberatan yang telah dikomunikasikan kepada Bank.
In 2014, Pekanbaru Middle Tax office had conducted tax audit of the Bank for fiscal year 2012 (Final Withholding Tax Article 4 Paragraph 2) and issued the Underpayment Tax Assessment Letters (“SKPKB”) on Final Income Tax Article 4 paragraph 2 amounting to Rp7,950 (including interest). However, the Bank disputed most of the items contained in these SKPKBs and had already filed an objection letter on March 2, 2015. The Bank did not pay this SKPKB. Up to the date of this completion of these consolidated financial statements, no result of the objection has been communicated to the Bank.
182
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Bank Bank
Pemeriksaan pajak tahun pajak 2011 Tax audit for fiscal year 2011 Kantor Pajak telah melakukan pemeriksaan
pajak Bank tahun 2011 (Pajak Penghasilan Badan) dan telah menerbitkan Surat Ketetapan Pajak Kurang Bayar ("SKPKB") PPh Badan sebesar Rp470.862 (termasuk bunga).
Bank tidak menyetujui seluruh hasil keputusan di dalam SKPKB dan telah menyampaikan Surat Keberatan pada tanggal 23 September 2015. Bank tidak melakukan pembayaran atas SKPKB tersebut. Hingga tanggal penyelesaian laporan keuangan konsolidasian, belum ada hasil keberatan yang telah dikomunikasikan kepada Bank.
Tax Office had conducted tax audit for fiscal year 2011 (Corporate Income Tax) and issued the Underpayment Tax Assessment Letter ("SKPKB') Corporate Income Tax amounting to Rp470.862 (including interest). Bank disputed all of the items contained in the SKPKB and had already filed an objection letter on September 23, 2015. The Bank did not pay this SKPKB. Up to the date completion of these consolidated financial statements, no results of the objection has been communicated to the Bank.
Kantor Pajak juga telah melakukan pemeriksaan pajak tahun 2011 (PPh Pasal 21 - Kantor pusat) dan menerbitkan SKPKB atas PPh Pasal 21 sebesar Rp96 (termasuk denda dan bunga). Bank telah menyetujui dan melakukan pembayaran atas seluruh nilai SKPKB tersebut dan telah mencatat kurang bayar tersebut dalam laba rugi dan penghasilan komprehensif lain tahun 2013.
Tax Office had conducted tax audit for fiscal year 2011 (Witholding tax article 21 - Head office) and issued the Underpayment Tax Assessment Letter on Income Tax Article 21 amounting to Rp96 (including penalties and interest). The Bank had agreed and paid all of the assessment and had recorded the underpayment in the 2013 statement of profit or loss and other comprehensive income.
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Bank (lanjutan) Bank (continued)
Pemeriksaan pajak tahun pajak 2008, 2009 dan 2010
Tax audits for fiscal year 2008, 2009 and 2010
Kantor Pajak telah melakukan pemeriksaan untuk tahun 2008, 2009 dan 2010 dan menerbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Penghasilan (PPh) Badan, PPh Pasal 21, 23 dan 26, PPh Final Pasal 4(2) dan Pajak Pertambahan Nilai (PPN) tertanggal 30 Juli 2013 dan 31 Juli 2013 sebesar Rp371.094 untuk 2008, 16 Agustus 2013 dan 19 Agustus 2013 sebesar Rp274.398 untuk tahun 2009 dan 1 Agustus 2013 sebesar Rp264.538 untuk tahun 2010 (termasuk denda dan bunga). Bank telah melakukan pembayaran atas seluruh nilai SKPKB tersebut. Bank tidak menyetujui sebagian besar hasil keputusan di dalam SKPKB tersebut, dan telah menyampaikan 40 (empat puluh) Surat Keberatan sebesar
Rp768.232 pada tanggal
28 Oktober 2013 dan 29 Oktober 2013, dan telah menerima kembali seluruh Surat Keputusan atas Keberatan dari kantor pajak terkait dengan Surat Keberatan Bank tersebut dimana Kantor Pajak menyetujui keberatan Bank sebesar Rp27.490. Saat ini Bank telah menyampaikan 37 (tiga puluh tujuh) Surat Banding pada tanggal 20 November 2014 dan 17 Desember 2014 untuk Surat Keputusan atas Keberatan tersebut. Jumlah kurang bayar pajak berdasarkan SKPKB tersebut disajikan di dalam bagian tagihan lainnya (Catatan 17).
Hingga tanggal penyelesaian laporan keuangan konsolidasian, belum ada hasil banding yang telah dikomunikasikan kepada Bank.
Manajemen berpendapat bahwa Bank dapat memperoleh kembali jumlah yang tidak disetujui sesuai dengan Surat Banding 2008, 2009 dan 2010.
The Indonesian Tax Office had conducted a tax audit for the fiscal year 2008, 2009 and 2010 and issued the Tax Assessment Letter for Underpayment (SKPKB) on Corporate Income Tax, Income Taxes Articles 21, 23 and 26, Final Income Tax Article 4(2) and Value Added Tax dated July 30, 2013 and July 31, 2013 amounting to Rp371,094 for 2008, August 16, 2013 and August 19, 2013 amounting to Rp274,398 for year 2009 and August 1, 2013 amounting Rp264,538 for year 2010 (including penalties and interests). The Bank had paid all of the assessments.
However, the Bank disputed most of the items contained in these SKPKBs and had already filed 40 (forty) Objection Letters against them amounting to Rp768,232 on October 28, 2013 and October 29, 2013 and has received all Decision Letter on Objection from the tax office in relation to all the Bank’s Objection Letters where Tax Office has approved Bank’s objection amounted to Rp27,490. Currently, the Bank had already filed 37 (thirty seven) Appeal Letters for those Decision Letter on Objection on November 20, 2014 and December 17, 2014. This tax underpayment based on SKPKBs is presented as part of other receivables (Note 17). Up to the date of these consolidated financial statements, no results of the appeal has been communicated to the Bank. The management believes that the Bank may recover the amounts disputed based on the Appeal Letters 2008, 2009 and 2010.
184
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Bank (lanjutan) Bank (continued)
Pemeriksaan pajak tahun 2007 Tax audits for fiscal year 2007 Kantor Pajak telah melakukan pemeriksaan
untuk tahun 2007 dan menerbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Penghasilan (PPh) Badan, PPh Pasal 21, 23 dan 26, PPh Final Pasal 4(2) dan Pajak
Pertambahan Nilai (PPN) tertanggal 10 Mei 2010 sebesar Rp355.380 (termasuk
denda dan bunga). Bank telah melakukan pembayaran atas seluruh nilai SKPKB tersebut.
Bank tidak menyetujui sebagian besar hasil keputusan di dalam SKPKB tersebut, dan telah menyampaikan 5 (lima) Surat Keberatan
sebesar Rp345.291 pada tanggal 9 Agustus 2010. Jumlah kurang bayar pajak
berdasarkan SKPKB tersebut disajikan di dalam bagian tagihan lainnya (Catatan 17).
The Indonesian Tax Office had conducted a tax audit for the fiscal year 2007 and issued the Tax Assessment Letter for Underpayment (SKPKB) on Corporate Income Tax, Income Taxes Articles 21, 23 and 26, Final Income Tax Article 4(2) and Value Added Tax dated May 10, 2010 amounting to Rp355,380 (including penalties and interests). The Bank had paid all of the assessments. However, the Bank disputed most of the items contained in these SKPKBs and had already filed 5 (five) Objection Letters against them amounting to Rp345,291 on August 9, 2010. This tax underpayment based on SKPKBs is presented as part of other receivables (Note 17).
5 (lima) Surat Keberatan yang telah disampaikan sudah dinyatakan memenuhi syarat formal. Bank telah menerima 5 (lima) Surat Keputusan Keberatan tertanggal 5 dan 8 Agustus 2011 dari Kantor Pajak sehubungan dengan Surat Keberatan Bank atas sebagian besar dari hasil pemeriksaan pajak tahun fiskal 2007. Berdasarkan surat-surat tersebut, Kantor Pajak menolak keberatan Bank. Bank telah mengajukan pemohonan banding ke Pengadilan Pajak melalui 5 (lima) surat Banding pada tanggal 4 November 2011.
The 5 (five) Objection Letters submitted had already fulfilled the formal requirements. The Bank had received 5 (five) objection decree letters dated August 5 and 8, 2011 from Tax Office in relation to the Bank’s objection letters against most of fiscal year 2007 tax assessment. Based on those letters, the Tax Office rejected the Bank’s objection. The Bank then submitted 5 (five) appeal letters to the Tax Court on November 4, 2011.
Bank telah menerima 3 (tiga) putusan banding dari 5 (lima) permohonan banding yang diajukan dari Pengadilan Pajak tertanggal 19 Mei 2015, yaitu atas PPh Pasal 23, PPh Pasal 26 dan PPh Final Pasal 4(2). Pengadilan pajak mengabulkan sebagian permohonan Bank sejumlah total Rp 65.176 dan telah menerima pengembalian kelebihan pajak sesuai putusan pengadilan. Atas poin-poin yang belum dikabulkan oleh Pengadilan Pajak, Bank telah mengirimkan Permohonan Peninjauan Kembali ke Mahkamah Agung pada 18
Agustus 2015. Hingga tanggal penyelesaian laporan keuangan konsolidasian, belum ada
hasil peninjauan kembali yang telah dikomunikasikan kepada Bank. Manajemen berpendapat bahwa Bank dapat memperoleh kembali jumlah yang tidak disetujui.
The Bank has received 3 (three) of 5 (five) appeal decision letters from Tax Court
dated May 19, 2015, for Income Tax Article 23, Income Tax Article 26 and for Final Income Tax Article 4 (2). Tax Court has approved part of Bank's appeal requests totaling Rp 65.176 and the Bank has received a refund according to these Tax Court decisions. As for the items that has not been approved yet by Tax Court, the Bank has sent reconsideration request to Supreme Court on August 18, 2015. Up to the completion date of these consolidated financial statements, no result of the reconsideration request has been communicated to the Bank.
The management believes that the Bank may recover the disputed amounts.
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Entitas anak (WOM) Subsidiary (WOM)
Pemeriksaan pajak tahun 2014 Tax audit for fiscal year 2014 Pada tanggal 30 September 2015, entitas
anak menerima Surat Pemberitahuan Pemeriksaan No. PRIN00394/WPJ.19/
KP.0105/RIK.SIS/2015 tentang pemeriksaan lapangan untuk tahun pajak 2014. Sampai dengan tanggal laporan keuangan, hasil pemeriksaan belum dapat ditentukan.
On September 30, 2015, the subsidiary received Field Examination Notification Letter
No. PRIN00394/WPJ.19/KP.0105/
RIK.SIS/2015 regarding field examination for fiscal year 2014. Up to the completion date of the financial statements, the result of this examination cannot yet be determined.
Pemeriksaan pajak tahun 2013 Tax audit for fiscal year 2013 Pada tanggal 25 Maret 2015, entitas anak
menerima Surat Pemberitahuan Pemeriksaan No. PRIN-00049/WPJ.19/KP.0105/RIK.SIS/
2015 tentang pemeriksaan lapangan untuk tahun pajak 2013.
On March 25, 2015, the subsidiary received
Field Examination Notification Letter No. PRIN-00049/WPJ.19/KP.0105/RIK.SIS/
2015 regarding field examination for fiscal year 2013.
Pada tanggal 16 November 2015, entitas anak menerima Surat Ketetapan Pajak Kurang Bayar ("SKPKB") No. 0012/206/13/091/15 tertanggal 12 November 2015 atas pajak penghasilan badan tahun pajak 2013. SKPKB tersebut menetapkan penghasilan kena pajak
entitas anak menjadi sebesar Rp286.455 dari sebelumnya rugi fiskal neto sebesar
Rp437.981. SKPKB tersebut juga menetapkan kurang bayar pajak entitas anak menjadi sebesar Rp61.531 dari sebelumnya lebih bayar pajak sebesar Rp29.469 sesuai dengan Surat Pemberitahuan Tahunan ("SPT"). Entitas anak mengajukan keberatan ke Kantor Pajak atas SKPKB tersebut.
On November 16, 2015, the subsidiary received Tax Underpayment Assessment Letter ("SKPKB') No. 0012/206/13/091/15 dated November 12, 2015 regarding corporate income tax for fiscal year 2013. The SKPKB stated that the net taxable income of the subsidiary was amounting to Rp286.455 from the net fiscal loss reported previously amounted to Rp437.981. The SKPKB also stated that the subsidiary tax underpayment was amounted to Rp61.531 from the tax overpayment reported previously amounted to Rp29.469 according to the Annual Income Tax Return ("SPT'). The subsidiary filed an objection to the Tax Office for the SKPKB.
Pemeriksaan pajak tahun 2012 Tax audit for fiscal year 2012 Pada tanggal 13 Januari 2015, entitas anak
menerima Surat Pemberitahuan Pemeriksaan No. PRIN-000485/WPJ.19/KP.0105/
RIK.SIS/2014 tentang pemeriksaan lapangan untuk tahun pajak 2012. Sampai dengan tanggal laporan keuangan, hasil pemeriksaan belum dapat ditentukan.
On January 13, 2015, the subsidiary received Field Examination Notification Letter No.
PRIN-000485/WPJ.19/KP.0105/ RIK.SIS/2014 regarding field examination for fiscal year 2012. Up to the completion date of the financial statements, the result of this examination cannot yet be determined.
186
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Entitas anak (WOM) (lanjutan) Subsidiary (WOM) (continued) Pemeriksaan pajak tahun 2011 Tax audit for fiscal year 2011 Pada tanggal 13 Januari 2015, entitas anak
menerima Surat Pemberitahuan Pemeriksaan No. PRIN-000484/WPJ.19/KP.0105/
RIK.SIS/2014 tentang pemeriksaan lapangan untuk tahun pajak 2011. Sampai dengan tanggal laporan keuangan, hasil pemeriksaan belum dapat ditentukan.
On January 13, 2015, the subsidiary received Field Examination Notification Letter No.
PRIN-000484/WPJ.19/KP.0105/ RIK.SIS/2014 regarding field examination for fiscal year 2011. Up to the completion of the financial statements, the result of this examination cannot yet be determined.
Pemeriksaan pajak tahun 2010 Tax audit for fiscal year 2010 Pada tanggal 8 Juni 2015, entitas anak
menerima Surat Pemberitahuan Pemeriksaan
No. PRIN-00192/WPJ.19/KP.0105/
RIK.SIS/2015 tentang pemeriksaan lapangan untuk tahun pajak 2010. Pada tanggal 4 Januari 2016, entitas anak menerima Surat Ketetapan Pajak Kurang Bayar ("SKPKB") No.
90001/206/10/091/15 tertanggal 29 Desember 2015 atas pajak penghasilan badan tahun pajak 2010. SKPKB tersebut menetapkan penghasilan kena pajak entitas anak menjadi sebesar Rp25.982 dari sebelumnya sebesar RpNil. SKPKB tersebut juga menetapkan kurang bayar pajak entitas anak menjadi sebesar Rp9.613 dari sebelumnya sebesar RpNil sesuai dengan Surat Pemberitahuan Tahunan ("SPT"). Entitas anak mengajukan keberatan ke Kantor Pajak atas SKPKB tersebut.
On June 8, 2015, the subsidiary received Field Examination Notification Letter No. PRI N-00192/WPJ.19/KP. 0105/RIK.SIS/2015
regarding field examination for fiscal year 2010. On January 4, 2016, the subsidiary
received Tax Underpayment Assessment
Letter ("SKPKB') No. 9000112061101091115 dated December 29, 2015 regarding corporate
income tax for fiscal year 2010. The SKPKB stated that the net taxable income of the
subsidiary was amounted to Rp25.982 from the previously reported amount of RpNil.
The SKPKB also stated that the underpayment of taxes the subsidiary was amounted to Rp9.613 from the previously reported amount of RpNil according to the Annual Income Tax Return ("SPT'). The subsidiary filed an objection to the Tax Office for the SKPKB.
Pemeriksaan pajak tahun 2009 Tax audit for fiscal year 2009 Pada tanggal 17 Maret 2014, entitas anak
menerima Surat Pemberitahuan Pemeriksaan Lapangan No.Pemb 00096/WPJ.19/KP.0105/
RIK.SIS/2014 tentang pemeriksaan lapangan untuk tahun pajak 2009. Pada tanggal 11 Desember 2014, Entitas anak menerima Surat Ketetapan Pajak Nihil (“SKPN”) No.
0014/506/09/091/14 tanggal 10 Desember 2014 atas pajak penghasilan badan tahun pajak 2009. SKPN tersebut juga menetapkan rugi fiskal neto entitas anak menjadi sebesar RpNil dari sebelumnya sebesar Rp16.119 sesuai dengan Surat Pemberitahuan Tahunan (“SPT”).
On March 17, 2014,the subsidiary received Field Examination Notification Letter No.Pemb-00096/WPJ.19/KP.0105/RIK.SIS/2014
regarding field examination for fiscal year 2009. On December 11, 2014, the subsidiary received Nil Tax Assessment Letter (“SKPN”) No. 00014/506/09/091/14 dated December 10, 2014 regarding corporate income tax for fiscal year 2009. The SKPN also stated that the net fiscal loss of the subsidiary was reduced to RpNil from the previously reported amount of Rp16,119, according to the Annual Notification Letter (“SPT”).
23. PAJAK PENGHASILAN (lanjutan) 23. INCOME TAX (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued) Entitas anak (WOM) (lanjutan) Subsidiary (WOM) (continued)
Pemeriksaan pajak tahun 2009 (lanjutan) Tax audit for fiscal year 2009 (continued) Dari jumlah tersebut, jumlah yang disetujui
entitas anak adalah sebesar Rp167. Entitas anak mengajukan keberatan ke Kantor Pajak atas SKPN tersebut. Di samping itu, entitas anak juga menerima Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) atas Pajak Pertambahan Nilai No. 00104/207/09/091/14 sejumlah Rp4.824 dan Surat Tagihan Pajak (“STP”) No. 00060/107/09/091/14 atas Pajak Pertambahan Nilai (“PPN”) sejumlah Rp516.
Dari jumlah tersebut, jumlah yang disetujui entitas anak yaitu sebesar Rp7. Untuk sisa SKPKB atas Pajak Pertambahan Nilai (PPN) yaitu sebesar Rp4.333 sedang diajukan proses keberatan ke Kantor Pajak. Pada tanggal 10 September 2015, entitas anak telah melakukan pembayaran ke Kas Negara sejumlah Rp516 atas Surat Tagihan Pajak (“STP”) No. 00060/107/09/091/14.
From these amounts, the subsidiary has agreed with assessment amount of Rp167.
The subsidiary filed an objection to the Tax Office for the SKPN. In addition, the Subsidiary also received Tax Underpayment Assessment Letter (“SKPKB”) on Value Added Tax No. 00104/207/09/091/14 amounting to Rp4,824 and Tax Collection Letter (“STP”) No. 00060/107/09/091/14 of Value Added Tax (“VAT”) amounting to Rp516. From these amounts, the subsidiary has agreed with assessment amount of Rp7. As for the rest of SKPKB of Value Added Tax (“VAT”) amounted to Rp4,333, the subsidiary is filing an objection to the Tax Office. On September 10, 2015, the subsidiary has paid to the State Treasury amounting to Rp516 on Tax Collection Letter (“STP”) No. 00060/107/09/091/14.
Pemeriksaan pajak tahun 2008 Tax audit for fiscal year 2008 Pada tanggal 27 Januari 2012, entitas anak
menerima Surat Ketetapan Pajak Nihil (“SKPN”) No. 00001/506/08/091/12 tanggal 17 Januari 2012 atas pajak penghasilan badan tahun pajak 2008. SKPN tersebut juga menetapkan rugi fiskal neto entitas anak menjadi sebesar Rp108 dari sebelumnya sebesar Rp42.681 sesuai dengan Surat Pemberitahuan Tahunan (“SPT”). Di samping itu, entitas anak juga menerima beberapa Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) dan Surat Tagihan Pajak (“STP”) atas Pajak Penghasilan Pasal 21 dan 23, Pajak Pertambahan Nilai (“PPN”) dan Pajak Penghasilan Final Pasal 4 (2) sejumlah Rp32.213.
On January 27, 2012, the subsidiary received Nil Tax Assessment Letter (“SKPN”) No.
00001/506/08/091/12 dated January 17, 2012 regarding corporate income tax for fiscal year 2008. The SKPN also stated that the net fiscal loss of the subsidiary was reduced to Rp108 from the previously reported amount in the tax
00001/506/08/091/12 dated January 17, 2012 regarding corporate income tax for fiscal year 2008. The SKPN also stated that the net fiscal loss of the subsidiary was reduced to Rp108 from the previously reported amount in the tax