tanggal 31 Desember 2016 dan 2015
masing-masing sebesar Rp4.178 dan
Rp34.278.
h. Prepaid taxes consists of VAT as of December 31, 2016 and 2015 amounting to Rp4,178 and Rp34,278, respectively.
i. Tagihan pajak terdiri dari: i. Claims for tax refund consists of:
31 Desember 2016 31 Desember 2015/ December 31, 2016 December 31, 2015
Perusahaan: Company:
Pajak Penghasilan Badan Corporate Income Tax
2015 - 40.551 2015 2013 - 71.010 2013 2012 - 40.968 2012 2011 - 41.346 2011 2008 - 32.814 2008 2007 - 30.902 2007
Pajak Bea Cukai Custom and duty fee
2016 44.410 - 2016
2013 - 47.082 2013
Total 44.410 304.673 Total
Entitas Anak: Subsidiaries:
2016 110 - 2016 2015 - 41.748 2015 2014 535 111.854 2014 2013 - 437 2013 2012 5.219 4.822 2012 2011 992 8.155 2011 2010 - 28.416 2010 2009 - 77.066 2009
Pajak Pertambahan Nilai 799 - Value Added Tax
Total 7.655 272.498 Total
Total 52.065 577.171 Total
Pengampunan Pajak Tax Amnesty
Pada tahun 2016, Kelompok Usaha
menyampaikan Surat Pernyataan Harta untuk Pengampunan Pajak berupa persediaan lain- lain, aset tetap dan aset lainnya masing- masing sebesar Rp3.541, Rp14.520 dan Rp5.000 dengan uang tebusan sebesar Rp667.
In 2016, the Group submitted Declaration Letter for Tax Amnesty to the Tax Office consisting of other inventories, fixed assets and other assets amounted to Rp3,541, Rp14,520 and Rp5,000, respectively, with redemption money amounted to Rp667.
Sehubungan pengampunan pajak tersebut, Perusahaan dan entitas anak tertentu telah membebankan tagihan pajak penghasilan masing-masing sebesar Rp257.592 dan
Rp142.304 pada laporan laba rugi
konsolidasian tahun 2016. Entitas anak tertentu juga telah membebankan aset pajak tangguhan atas kompensasi rugi fiskal sampai
dengan 31 Desember 2015 sebesar
Rp494.340 pada laporan laba rugi
konsolidasian tahun 2016.
In connection with the tax amnesty, the Company and its certain subsidiaries have charged the claims for tax refund amounted to Rp257,592 and Rp142,304, respectively, on the 2016 consolidated statement of profit or loss. Certain subsidiaries have also charged the deferred tax asset on tax loss carried forward up to December 31, 2015 amounted to Rp494,340 in the 2016 statement of profit or loss.
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
Surat Ketetapan Pajak Tax Assessment Letter
Perusahaan Company
Pajak Penghasilan Badan tahun 2008 Corporate Income Tax for year 2008
Pada tanggal 23 Juni 2010, Perusahaan menerima Surat Keputusan Pajak Lebih Bayar (“SKPLB”) atas pajak penghasilan badan tahun 2008 sebesar Rp92.228 dari klaim sebesar Rp125.042 yang diajukan Perusahaan dikarenakan koreksi biaya royalti dalam perhitungan pajak penghasilan badan. Pada tanggal 20 September 2010, Perusahaan mengajukan surat keberatan atas SKPLB tersebut.
On June 23, 2010, the Company received an Assessment of Tax Overpayment (“SKPLB”) for 2008 corporate income tax amounting to Rp92,228 from a claim of Rp125,042 submitted by the Company as a result of a correction to a royalty fee in the calculation of corporate income tax. On September 20, 2010, the Company submitted an objection letter to this SKPLB.
Pada tanggal 11 Agustus 2011, DJP menolak
keberatan Perusahaan atas SKPLB pajak
penghasilan badan tahun 2008. Atas keputusan
DJP, Perusahaan mengajukan banding ke
Pengadilan Pajak pada tanggal 1 November 2011. Pada tanggal 2 Juli 2013, Pengadilan pajak menolak keberatan Perusahaan atas SKPLB pajak penghasilan badan tahun 2008.
On August 11, 2011, the DGT rejected the Company’s objection to the SKPLB on the 2008 corporate income tax. In response to DGT’s decision, the Company submitted an appeal to the Tax Court on November 1, 2011. On July 2, 2013, Tax Court rejected the Company’s objection of SKPLB on the 2008 corporate income tax.
Atas keputusan Pengadilan Pajak, Perusahaan mengajukan permohonan Memori Peninjauan Kembali ke Mahkamah Agung pada tanggal 17 Oktober 2013.
In response to this Tax Court decision, the Company filed a counter appeal against DGT to the Supreme Court on October 17, 2013.
Pajak Penghasilan Badan tahun 2007, 2011 dan 2012
Corporate Income Tax for year 2007, 2011 and 2012
Pada tanggal 29 November 2013, Perusahaan menerima SKPKB atas pajak penghasilan badan tahun 2007, 2011 dan 2012 masing-masing sebesar Rp30.902, Rp50.258 dan Rp49.758 dikarenakan koreksi beban royalti dan beban umum dan administrasi dalam perhitungan pajak
penghasilan badan. Pada tanggal
26 Februari 2014, Perusahaan mengajukan surat keberatan kepada DJP atas SKPKB sehubungan dengan koreksi beban royalti tahun 2007, 2011 dan 2012 masing-masing sebesar Rp30.902, Rp41.346
dan Rp40.968 sedangkan sisanya sebesar
Rp17.702 telah dibebankan pada akun “Beban Pajak Penghasilan - Pajak Kini” pada tahun 2013.
On November 29, 2013, the Company received SKPKB for 2007, 2011 and 2012 corporate income tax amounting to Rp30,902, Rp50,258 and Rp49,758, respectively, as a result of a correction to a royalty fee and general and administrative expense. On February 26, 2014, the Company filed an objection letters DGT on these SKPKBs in relation with a correction to a royalty fee for 2007, 2011 and 2012 amounting to Rp30,902, Rp41,346 and Rp40,968, respectively, while the remaining balance of Rp17,702 were recognized as expense under the “Income Tax expense - Current Tax” account on 2013.
Pajak Penghasilan Badan tahun 2013 Corporate Income Tax for year 2013
Pada tanggal 18 Desember 2014, Perusahaan menerima SKPKB atas pajak penghasilan badan tahun 2013 sebesar Rp71.010 dikarenakan koreksi beban royalti. Pada tanggal 19 Januari 2015, Perusahaan mengajukan surat keberatan kepada DJP atas SKPKB ini.
On December 18, 2014, the Company received SKPKB for 2013 corporate income tax amounting to Rp71,010 as a result of a correction to a royalty fee. On January 19, 2015, the Company filed an objection letters DGT on this SKPKB.
Sehubungan dengan Pengampunan Pajak,
Perusahaan telah membebankan tagihan pajak badan tersebut di atas dalam laporan laba rugi konsolidasian tahun 2016.
In accordance to Tax Amnesty Program, the Company has charged the claims for tax refund as mentioned above in the 2016 consolidated statement of profit or loss.
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
Perusahaan (lanjutan) Company (continued)
Pajak Bea Cukai tahun 2016 Custom Duty Tax for year 2016
Pada tahun 2016, Perusahaan menerima Surat Penetapan Kembali Tarif dan/atau Nilai Pabean (“SPKTNP”) atas hasil audit tahun 2013-2015
sebesar Rp44.410 dikarenakan perbedaan
penggunaan tarif.
In 2016, the Company received SPKTNP for 2013- 2015 audit assessment amounting to Rp44,410 due to different rate used.
Pajak Bea Cukai tahun 2013 Custom Duty Tax for year 2013
Pada tanggal 10 April 2014, Perusahaan menerima Surat Penetapan Kembali Tarif dan/atau Nilai Pabean (“SPKTNP”) atas hasil audit tahun 2013
sebesar Rp47.082 dikarenakan perbedaan
penggunaan tarif. Pada tanggal 5 Juni 2014, Perusahaan mengajukan surat keberatan kepada Direktorat Jenderal Bea dan Cukai (“DJBC”). Pada tahun 2016, Perusahaan telah menerima kembali
SPKTNP tersebut berdasarkan keputusan
Pengadilan Pajak.
On April 10, 2014, the Company received SPKTNP for 2013 audit assessment amounting to Rp47,082 due to different rate used. On June 5, 2014, the Company filed an objection letter to Directorate General Custom Tax (“DGCT”). In 2016, the Company has received SPKTNP based on decision of Tax Court.
Entitas Anak Subsidiaries
Pajak Penghasilan Badan tahun 2010 - CPJF Corporate Income Tax for year 2010 - CPJF
Pada Februari 2015, CPJF menerima SKPKB atas pajak penghasilan badan tahun 2010 sebesar Rp12.844 terutama dikarenakan koreksi beban royalti.
In February 2015, CPJF received SKPKB for 2010 corporate income tax amounting to Rp12,844 mainly as a result of a correction to a royalty fee.
Pajak Penghasilan Badan tahun 2009 dan 2010 - PFI
Corporate Income Tax for years 2009 and 2010 - PFI
PFI menerima SKPKB atas pajak penghasilan badan tahun 2009 pada November 2014 dan pajak penghasilan badan tahun 2010 pada Januari 2015 masing-masing sebesar Rp77.066 dan Rp12.634.
PFI received SKPKBs for 2009 corporate income tax in November 2014 and 2010 corporate income tax in January 2015 amounting to Rp77,066 and Rp12,634, respectively.
Sehubungan dengan Pengampunan Pajak, CPJF dan PFI telah membebankan tagihan pajak badan tersebut di atas dalam laporan laba rugi konsolidasian tahun 2016.
In accordance to Tax Amnesty Program, CPJF and PFI have charged the claims for tax refund as mentioned above in the 2016 consolidated statement of profit or loss.
33. LIABILITAS IMBALAN KERJA JANGKA