Consolidated Financial Statements With Independent Auditors’ Report
Diamortisasi 37.550 32.340 Total at Amortized Cost Beban restrukturisasi diakui Perusahaan sesuai dengan
34. PERPAJAKAN (Lanjutan) TAXATION (Continued) Dikreditkan
78
34. PERPAJAKAN (Lanjutan) 34. TAXATION (Continued)
2015 2014
Income before income tax
Laba Perusahaan sebelum expense attributable to
beban pajak penghasilan 1.427.333 4.034.679 the Company
Beda waktu: Temporary differences:
Beban imbalan kerja 97.346 101.242 Employee benefits expense
Beban penyusutan (1.062.438) (1.389.831) Depreciation expense
Lain-lain (587.214) (423.714) Others
Beda tetap: Permanent differences:
Sewa (169.604) (5.540) Rental
Pendapatan bunga (73.932) (59.555) Interest income
Lain-lain (283.417) (290.499) Others
Estimasi laba (rugi) fiskal (651.926) 1.966.782 Estimated fiscal income (loss)
Kompensasi rugi fiskal - Estimated fiscal loss carryforward
-awal tahun (5.613.788) (7.776.795) at beginning of year
Penyesuaian laba fiskal 349.222 196.225 Adjustments on fiscal income
Kompensasi Rugi Fiskal - Estimated Fiscal Loss
Akhir Tahun (5.916.492) (5.613.788) Carry-Forward - End of Year In million of Indonesian Rupiah
Dalam jutaan Rupiah Indonesia/
Dalam laporan keuangan konsolidasian ini, jumlah estimasi rugi fiskal tahun 2015 berdasarkan perhitungan sementara, karena Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan Badan tahun 2015 belum dilaporkan sampai dengan tanggal penyelesaian laporan keuangan konsolidasian.
In these consolidated financial statements, the amount of estimated fiscal loss is based on provisional calculations, as the 2015 Corporate Income Tax Return (SPT) has not yet been filed as of the completion date of the consolidated financial statements.
d. Pajak Tangguhan d. Deferred Tax
Mutasi aset (liabilitas) pajak tangguhan - neto dan manfaat (beban) pajak yang terkait pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
Movements of deferred tax assets (liabilities) - net and the related tax benefit (expense) as of December 31, 2015 and 2014 were as follows: Dikreditkan
(Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
31 Desember/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
December 31, (Charged) to Comprehensive December 31,
2014 Profit or Loss Income 2015
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Akumulasi rugi fiskal 90.254 (4.382) - 85.872 Accumulated fiscal loss
Liabilitas imbalan kerja 16.317 (72) (2.543) 13.702 Employee benefits liability
Revaluasi aset tetap Revaluation of fixed
setelah dikurangi assets net of
penyusutan 4.278 (902) - 3.376 depreciation
Cadangan pengurang Deduction allowance
penghasilan neto 33.950 (10.572) - 23.378 in net income
PT INDAH KIAT PULP & PAPER Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2015 DAN 2014 (Saldo dalam tabel disajikan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
PT INDAH KIAT PULP & PAPER Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 (Amounts in tables are expressed in thousands of United States Dollar, unless otherwise stated)
79
34. PERPAJAKAN (Lanjutan) 34. TAXATION (Continued) Dikreditkan
(Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
31 Desember/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
December 31, (Charged) to Comprehensive December 31,
2014 Profit or Loss Income 2015
Laba (rugi) neto belum Net unrealized gain (loss)
direalisasi atas perubahan on fair value changes of
nilai wajar aset dan financial assets and
liabilitas keuangan 3.397 (1.610) - 1.787 liabilities
Penyisihan atas Allowance for fiscal gain
akumulasi rugi fiskal (90.254) 4.382 - (85.872) (loss) compensation
Total 57.942 (13.156) (2.543) 42.243 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Depreciation of
Penyusutan aset tetap 182.768 (5.731) - 177.037 fixed assets
Transaksi sewa Transaction under
pembiayaan 108 (23) - 85 finance lease
Total 182.876 (5.754) - 177.122 Total
Liabilitas pajak tangguhan Deferred tax liabilities of
Perusahaan - neto (124.934) (7.402) (2.543) (134.879) the Company - net
Entitas Anak Subsidiary
Aset (liabilitas) pajak Deferred tax assets
tangguhan - neto (178) 278 (5) 95 (liabilities) - net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Konsolidasian - Neto (125.112) (134.784) Consolidated - Net
Dikreditkan (Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
31 Desember/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
December 31, (Charged) to Comprehensive December 31,
2013 Profit or Loss Income 2014
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Akumulasi rugi fiskal 127.604 (37.350) - 90.254 Accumulated fiscal loss
Liabilitas imbalan kerja 13.028 1.320 1.969 16.317 Employee benefits liability
Revaluasi aset tetap Revaluation of fixed
setelah dikurangi assets net of
penyusutan 4.990 (712) - 4.278 depreciation
Cadangan pengurang Deduction allowance
PT INDAH KIAT PULP & PAPER Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2015 DAN 2014 (Saldo dalam tabel disajikan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
PT INDAH KIAT PULP & PAPER Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 (Amounts in tables are expressed in thousands of United States Dollar, unless otherwise stated)
78
34. PERPAJAKAN (Lanjutan) 34. TAXATION (Continued)
2015 2014
Income before income tax
Laba Perusahaan sebelum expense attributable to
beban pajak penghasilan 1.427.333 4.034.679 the Company
Beda waktu: Temporary differences:
Beban imbalan kerja 97.346 101.242 Employee benefits expense
Beban penyusutan (1.062.438) (1.389.831) Depreciation expense
Lain-lain (587.214) (423.714) Others
Beda tetap: Permanent differences:
Sewa (169.604) (5.540) Rental
Pendapatan bunga (73.932) (59.555) Interest income
Lain-lain (283.417) (290.499) Others
Estimasi laba (rugi) fiskal (651.926) 1.966.782 Estimated fiscal income (loss)
Kompensasi rugi fiskal - Estimated fiscal loss carryforward
-awal tahun (5.613.788) (7.776.795) at beginning of year
Penyesuaian laba fiskal 349.222 196.225 Adjustments on fiscal income
Kompensasi Rugi Fiskal - Estimated Fiscal Loss
Akhir Tahun (5.916.492) (5.613.788) Carry-Forward - End of Year In million of Indonesian Rupiah
Dalam jutaan Rupiah Indonesia/
Dalam laporan keuangan konsolidasian ini, jumlah estimasi rugi fiskal tahun 2015 berdasarkan perhitungan sementara, karena Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan Badan tahun 2015 belum dilaporkan sampai dengan tanggal penyelesaian laporan keuangan konsolidasian.
In these consolidated financial statements, the amount of estimated fiscal loss is based on provisional calculations, as the 2015 Corporate Income Tax Return (SPT) has not yet been filed as of the completion date of the consolidated financial statements.
d. Pajak Tangguhan d. Deferred Tax
Mutasi aset (liabilitas) pajak tangguhan - neto dan manfaat (beban) pajak yang terkait pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
Movements of deferred tax assets (liabilities) - net and the related tax benefit (expense) as of December 31, 2015 and 2014 were as follows: Dikreditkan
(Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
31 Desember/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
December 31, (Charged) to Comprehensive December 31,
2014 Profit or Loss Income 2015
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Akumulasi rugi fiskal 90.254 (4.382) - 85.872 Accumulated fiscal loss
Liabilitas imbalan kerja 16.317 (72) (2.543) 13.702 Employee benefits liability
Revaluasi aset tetap Revaluation of fixed
setelah dikurangi assets net of
penyusutan 4.278 (902) - 3.376 depreciation
Cadangan pengurang Deduction allowance
penghasilan neto 33.950 (10.572) - 23.378 in net income
PT INDAH KIAT PULP & PAPER Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2015 DAN 2014 (Saldo dalam tabel disajikan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
PT INDAH KIAT PULP & PAPER Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 (Amounts in tables are expressed in thousands of United States Dollar, unless otherwise stated)
79
34. PERPAJAKAN (Lanjutan) 34. TAXATION (Continued) Dikreditkan
(Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
31 Desember/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
December 31, (Charged) to Comprehensive December 31,
2014 Profit or Loss Income 2015
Laba (rugi) neto belum Net unrealized gain (loss)
direalisasi atas perubahan on fair value changes of
nilai wajar aset dan financial assets and
liabilitas keuangan 3.397 (1.610) - 1.787 liabilities
Penyisihan atas Allowance for fiscal gain
akumulasi rugi fiskal (90.254) 4.382 - (85.872) (loss) compensation
Total 57.942 (13.156) (2.543) 42.243 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Depreciation of
Penyusutan aset tetap 182.768 (5.731) - 177.037 fixed assets
Transaksi sewa Transaction under
pembiayaan 108 (23) - 85 finance lease
Total 182.876 (5.754) - 177.122 Total
Liabilitas pajak tangguhan Deferred tax liabilities of
Perusahaan - neto (124.934) (7.402) (2.543) (134.879) the Company - net
Entitas Anak Subsidiary
Aset (liabilitas) pajak Deferred tax assets
tangguhan - neto (178) 278 (5) 95 (liabilities) - net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Konsolidasian - Neto (125.112) (134.784) Consolidated - Net
Dikreditkan (Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
31 Desember/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
December 31, (Charged) to Comprehensive December 31,
2013 Profit or Loss Income 2014
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Akumulasi rugi fiskal 127.604 (37.350) - 90.254 Accumulated fiscal loss
Liabilitas imbalan kerja 13.028 1.320 1.969 16.317 Employee benefits liability
Revaluasi aset tetap Revaluation of fixed
setelah dikurangi assets net of
penyusutan 4.990 (712) - 4.278 depreciation
Cadangan pengurang Deduction allowance
PT INDAH KIAT PULP & PAPER Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2015 DAN 2014 (Saldo dalam tabel disajikan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
PT INDAH KIAT PULP & PAPER Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 (Amounts in tables are expressed in thousands of United States Dollar, unless otherwise stated)
80
34. PERPAJAKAN (Lanjutan) 34. TAXATION (Continued) Dikreditkan
(Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
31 Desember/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
December 31, (Charged) to Comprehensive December 31,
2013 Profit or Loss Income 2014
Laba (rugi) neto belum Net unrealized gain (loss)
direalisasi atas perubahan on fair value changes of
nilai wajar aset dan financial assets and
liabilitas keuangan 1.803 1.594 - 3.397 liabilities
Penyisihan atas Allowance for
akumulasi rugi fiskal (127.604) 37.350 - (90.254) cccumulated fiscal loss
Total 36.933 19.040 1.969 57.942 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Depreciation of
Penyusutan aset tetap 163.658 19.110 - 182.768 fixed assets
Transaksi sewa Transaction under
pembiayaan 125 (17) - 108 finance lease
Total 163.783 19.093 - 182.876 Total
Liabilitas pajak tangguhan Deferred tax liabilities of
Perusahaan - neto (126.850) (53) 1.969 (124.934) the Company - net
Entitas Anak Subsidiary
Aset (liabilitas) pajak Deferred tax assets
tangguhan - neto (64) (120) 6 (178) (liabilities) - net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Konsolidasian - Neto (126.914) (125.112) Consolidated - Net
e. Surat Ketetapan Pajak e. Tax Assessment Letters
Pada tanggal 15 Mei 2015, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.00066/406/13/092/15 atas pajak penghasilan badan tahun pajak 2013 sebesar Rp191,4 miliar dan rugi fiskal Perusahaan ditetapkan sebesar Rp6,2 triliun.
On May 15, 2015, the Company received tax assessment letter (SKPLB) No.00066/406/13/092/15 regarding overpayment of 2013 corporate income tax amounting to Rp191.4 billion and taxable loss settled at Rp6.2 trillion.
Pada tanggal 21 Agustus 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.00076/406/12/092/14 atas pajak penghasilan badan tahun pajak 2012 sebesar Rp180,9 miliar dan rugi fiskal Perusahaan ditetapkan sebesar Rp1,2 triliun.
On August 21, 2014, the Company received tax assessment letter (SKPLB) No.00076/406/12/092/14 regarding overpayment of 2012 corporate income tax amounting to Rp180.9 billion and taxable loss settled at Rp1.2 trillion.
Pada tanggal 24 Maret 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.00001/406/09/092/14 atas pajak penghasilan badan tahun pajak 2009 sebesar Rp275,6 miliar dan laba fiskal Perusahaan ditetapkan sebesar Rp3,8 triliun.
On March 24, 2014, the Company received tax assessment letter (SKPLB) No.00001/406/09/092/14 regarding overpayment of 2009 corporate income tax amounting to Rp275.6 billion and taxable income settled at Rp3.8 trillion.
PT INDAH KIAT PULP & PAPER Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2015 DAN 2014 (Saldo dalam tabel disajikan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
PT INDAH KIAT PULP & PAPER Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 (Amounts in tables are expressed in thousands of United States Dollar, unless otherwise stated)
81
34. PERPAJAKAN (Lanjutan) 34. TAXATION (Continued)
f. Peraturan Pemerintah f. Government Regulation
Undang-undang No. 36 Tahun 2008 mengenai “Pajak Penghasilan”, yang berlaku efektif pada tanggal 1 Januari 2009, mencakup penetapan tarif tunggal sebesar 25% untuk tahun fiskal 2010 dan seterusnya.
Law No. 36 Year 2008 regarding “Income Tax”, which became effective on January 1, 2009, included among others, the stipulation of a single rate of 25% for fiscal year 2010 onwards.
Pada tahun 2015 dan 2014, Perusahaan telah memenuhi ketentuan dalam Peraturan Pemerintah No. 56 Tahun 2015 dan Undang-undang No. 36 Tahun 2008, dan oleh karena itu, telah menggunakan pengurangan tarif pajak sebesar 5% dalam penghitungan pajak penghasilan.
In 2015 and 2014, the Company has complied with the requirements of the Government Regulation No. 56 Year 2015 and Law No. 36 Year 2008, and therefore, has effected the 5% tax rate reduction in its corporate income tax computation.
Pada tahun 2015 dan 2014, pajak penghasilan kini dan tangguhan telah dihitung dengan menggunakan tarif-tarif pajak tersebut.
In 2015 and 2014, current and deferred income taxes have been calculated using these enacted tax rates.
g. Administrasi g. Administration
Berdasarkan peraturan perpajakan Indonesia, Perusahaan dan Entitas Anak lokal menghitung dan membayar sendiri total pajak yang terhutang. Perusahaan dan Entitas Anak lokal melakukan perhitungan dan melaporkan SPT sendiri. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan Indonesia. Direktorat Jenderal Pajak dapat menetapkan dan mengubah liabilitas pajak dalam batas waktu lima (5) tahun sejak tanggal terhutang pajak.
Under the taxation laws of Indonesia, the Company and certain domestic Subsidiaries submit their tax returns on the basis of self-assessment. The Company and certain domestic Subsidiaries calculate and submit their individual annual tax calculations and returns, consolidated tax returns being prohibited under the taxation laws of Indonesia. The Directorate General of Taxation may assess or amend taxes within five (5) years from the date the tax became due.
h. Fasilitas Pajak Penghasilan h. Income Tax Facility Pada tanggal 2 Januari 2007, Pemerintah Republik
Indonesia menetapkan Peraturan Pemerintah (PP) No. 1 Tahun 2007 tentang “Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-bidang Usaha Tertentu dan/atau di Daerah-daerah Tertentu”. Berdasarkan PP tersebut, perusahaan yang memenuhi syarat akan mendapatkan fasilitas perpajakan, diantaranya berupa pengurangan penghasilan kena pajak sebesar 30% dari total penanaman modal yang dibebankan selama enam (6) tahun masing-masing sebesar 5% per tahun dan penyusutan dan amortisasi fiskal yang dipercepat.
On January 2, 2007, the Government of Indonesia stated Government Decree No. 1 Year 2007 on “Income Tax Incentive for Capital Investment in Certain Industry and/or Certain Territory”. Based on that decree, companies that fulfilled all the requirements under the decree would benefit tax incentives, which included reduction on taxable income of 30% from the investment value to be charged over six (6) years at 5% each year and accelerated depreciation and amortization.
PT INDAH KIAT PULP & PAPER Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2015 DAN 2014 (Saldo dalam tabel disajikan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
PT INDAH KIAT PULP & PAPER Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 (Amounts in tables are expressed in thousands of United States Dollar, unless otherwise stated)
80
34. PERPAJAKAN (Lanjutan) 34. TAXATION (Continued) Dikreditkan
(Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
31 Desember/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
December 31, (Charged) to Comprehensive December 31,
2013 Profit or Loss Income 2014
Laba (rugi) neto belum Net unrealized gain (loss)
direalisasi atas perubahan on fair value changes of
nilai wajar aset dan financial assets and
liabilitas keuangan 1.803 1.594 - 3.397 liabilities
Penyisihan atas Allowance for
akumulasi rugi fiskal (127.604) 37.350 - (90.254) cccumulated fiscal loss
Total 36.933 19.040 1.969 57.942 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Depreciation of
Penyusutan aset tetap 163.658 19.110 - 182.768 fixed assets
Transaksi sewa Transaction under
pembiayaan 125 (17) - 108 finance lease
Total 163.783 19.093 - 182.876 Total
Liabilitas pajak tangguhan Deferred tax liabilities of
Perusahaan - neto (126.850) (53) 1.969 (124.934) the Company - net
Entitas Anak Subsidiary
Aset (liabilitas) pajak Deferred tax assets
tangguhan - neto (64) (120) 6 (178) (liabilities) - net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Konsolidasian - Neto (126.914) (125.112) Consolidated - Net
e. Surat Ketetapan Pajak e. Tax Assessment Letters
Pada tanggal 15 Mei 2015, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.00066/406/13/092/15 atas pajak penghasilan badan tahun pajak 2013 sebesar Rp191,4 miliar dan rugi fiskal Perusahaan ditetapkan sebesar Rp6,2 triliun.
On May 15, 2015, the Company received tax assessment letter (SKPLB) No.00066/406/13/092/15 regarding overpayment of 2013 corporate income tax amounting to Rp191.4 billion and taxable loss settled at Rp6.2 trillion.
Pada tanggal 21 Agustus 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.00076/406/12/092/14 atas pajak penghasilan badan tahun pajak 2012 sebesar Rp180,9 miliar dan rugi fiskal Perusahaan ditetapkan sebesar Rp1,2 triliun.
On August 21, 2014, the Company received tax assessment letter (SKPLB) No.00076/406/12/092/14 regarding overpayment of 2012 corporate income tax amounting to Rp180.9 billion and taxable loss settled at Rp1.2 trillion.
Pada tanggal 24 Maret 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.00001/406/09/092/14 atas pajak penghasilan badan tahun pajak 2009 sebesar Rp275,6 miliar dan laba fiskal Perusahaan ditetapkan sebesar Rp3,8 triliun.
On March 24, 2014, the Company received tax assessment letter (SKPLB) No.00001/406/09/092/14 regarding overpayment of 2009 corporate income tax amounting to Rp275.6 billion and taxable income settled at Rp3.8 trillion.
PT INDAH KIAT PULP & PAPER Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2015 DAN 2014 (Saldo dalam tabel disajikan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
PT INDAH KIAT PULP & PAPER Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 (Amounts in tables are expressed in thousands of United States Dollar, unless otherwise stated)
81
34. PERPAJAKAN (Lanjutan) 34. TAXATION (Continued)
f. Peraturan Pemerintah f. Government Regulation
Undang-undang No. 36 Tahun 2008 mengenai “Pajak Penghasilan”, yang berlaku efektif pada tanggal 1 Januari 2009, mencakup penetapan tarif tunggal sebesar 25% untuk tahun fiskal 2010 dan seterusnya.
Law No. 36 Year 2008 regarding “Income Tax”, which became effective on January 1, 2009, included among others, the stipulation of a single rate of 25% for fiscal year 2010 onwards.
Pada tahun 2015 dan 2014, Perusahaan telah memenuhi ketentuan dalam Peraturan Pemerintah No. 56 Tahun 2015 dan Undang-undang No. 36 Tahun 2008, dan oleh karena itu, telah menggunakan pengurangan tarif pajak sebesar 5% dalam penghitungan pajak penghasilan.
In 2015 and 2014, the Company has complied with the requirements of the Government Regulation No. 56 Year 2015 and Law No. 36 Year 2008, and therefore, has effected the 5% tax rate reduction in its corporate income tax computation.
Pada tahun 2015 dan 2014, pajak penghasilan kini dan tangguhan telah dihitung dengan menggunakan tarif-tarif pajak tersebut.
In 2015 and 2014, current and deferred income taxes have been calculated using these enacted tax rates.
g. Administrasi g. Administration
Berdasarkan peraturan perpajakan Indonesia, Perusahaan dan Entitas Anak lokal menghitung dan membayar sendiri total pajak yang terhutang. Perusahaan dan Entitas Anak lokal melakukan perhitungan dan melaporkan SPT sendiri. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan Indonesia. Direktorat Jenderal Pajak dapat menetapkan dan mengubah liabilitas pajak dalam batas waktu lima (5) tahun sejak tanggal terhutang pajak.
Under the taxation laws of Indonesia, the Company and certain domestic Subsidiaries submit their tax returns on the basis of self-assessment. The Company and certain domestic Subsidiaries calculate and submit their individual annual tax calculations and returns, consolidated tax returns being prohibited under the taxation laws of Indonesia. The Directorate General of Taxation may assess or amend taxes within five (5) years from the date the tax became due.
h. Fasilitas Pajak Penghasilan h. Income Tax Facility Pada tanggal 2 Januari 2007, Pemerintah Republik
Indonesia menetapkan Peraturan Pemerintah (PP) No. 1 Tahun 2007 tentang “Fasilitas Pajak Penghasilan untuk Penanaman Modal di Bidang-bidang Usaha Tertentu dan/atau di Daerah-daerah Tertentu”. Berdasarkan PP tersebut, perusahaan yang memenuhi syarat akan mendapatkan fasilitas perpajakan, diantaranya berupa pengurangan penghasilan kena pajak sebesar 30% dari total penanaman modal yang dibebankan selama enam (6) tahun masing-masing sebesar 5% per tahun dan penyusutan dan amortisasi fiskal yang dipercepat.
On January 2, 2007, the Government of Indonesia stated Government Decree No. 1 Year 2007 on “Income Tax Incentive for Capital Investment in Certain Industry and/or Certain Territory”. Based on that decree, companies that fulfilled all the requirements under the decree would benefit tax incentives, which included reduction on taxable income of 30% from the investment value to be charged over six (6) years at 5% each year and accelerated depreciation and amortization.
PT INDAH KIAT PULP & PAPER Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2015 DAN 2014 (Saldo dalam tabel disajikan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
PT INDAH KIAT PULP & PAPER Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 (Amounts in tables are expressed in thousands of United States Dollar, unless otherwise stated)
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