EMPLOYEE BENEFITS LIABILITY
20. PERPAJAKAN (lanjutan) TAXATION (continued) Tagihan dan keberatan atas hasil pemeriksaan
pajak (lanjutan)
Claims for tax refund and tax assessments under appeal (continued)
Perusahaan (lanjutan) Company (continued)
Pengadilan Pajak mengabulkan gugatan
Perusahaan pada tahun 2011. Atas keputusan tersebut, Direktorat Jenderal Pajak (DJP) telah mengajukan peninjauan kembali kepada MA.
The Tax Court ruled in favor of the Company in 2011. On that decision, the Directorate General of Taxes (DGT) appealed to the SC.
MA telah menyetujui beberapa peninjauan kembali DJP. Kemudian kantor pajak menerbitkan surat pelaksanaan keputusan MA tersebut sebesar Rp7.812. Perusahaan mengajukan gugatan ke Pengadilan Pajak atas surat pelaksanaan keputusan MA yang diterbitkan oleh kantor pajak tersebut.
SC ruled in favor of several judicial review letter
from DGT. Thus, the tax office issued
implementation letter of SC’s decision amounted to Rp7,812. The Company filed a case to the Tax Court against such implementation letter of SC decision that issued by the tax office.
Sampai dengan tanggal 21 Juli 2017, Perusahaan masih belum menerima putusan dari Pengadilan Pajak atas gugatan tersebut.
Up to July 21, 2017, the Company has not yet received a decision from the Tax Court on the above mentioned law suit.
Kelompok Usaha Agribisnis Agribusiness Group
PPh Tahun 2006 2006 Income Tax
Berdasarkan SKP yang diterbitkan oleh Kantor Pajak pada tanggal 28 Maret 2008, penghasilan kena pajak SIMP yang dilaporkan untuk tahun pajak 2006 dikoreksi dari Rp297.728 menjadi Rp467.557 sehingga kelebihan pembayaran pajak yang dilaporkan SIMP sebesar Rp23.975 dikoreksi menjadi kurang bayar Rp35.066. Pada tanggal 12 Mei 2008, SIMP telah mengajukan keberatan atas SKP tersebut.
Based on the tax assessment letter issued by the Tax Office on March 28, 2008, SIMP’s reported taxable profit for fiscal year 2006 was increased from Rp297,728 to Rp467,557, and accordingly the claims for refund of income tax reported by SIMP of Rp23,975 was reversed to become tax liability of Rp35,066. Such decision was appealed by SIMP in its objection letter dated May 12, 2008.
Atas surat keberatan ini, SKP Keputusan Pajak pada tanggal 13 Mei 2009, yang memutuskan penghasilan kena pajak untuk tahun pajak yang sama, seperti yang sudah disebutkan sebelumnya, menjadi sebesar Rp441.078 dan kurang bayar pajak menjadi sebesar Rp24.739. SIMP mengajukan banding kepada Pengadilan Pajak pada bulan Agustus 2009.
In response to the said objection, the Tax Office issued its tax decision letter on May 13, 2009, which revised its previous assessment of the taxable profit for the same fiscal year as mentioned above, to become Rp441,078 and tax liability to become Rp24,739. SIMP filed an appeal to the Tax Court in August 2009.
Pada tanggal 30 Januari 2012, SIMP telah
menerima putusan Pengadilan Pajak
No. 35131/PP/M.XVI/15/2011 yang diterbitkan pada tanggal 22 November 2011, atas banding tersebut, yang memutuskan untuk mengabulkan banding
On January 30, 2012, SIMP has received decision No. 35131/PP/M.XVI/15/2011, which was issued on November 22, 2011, from the Tax Court on the said appeal, which decided to grant SIMP’s appeal for an overpayment of tax amounting to Rp23,167. The
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued) Tagihan dan keberatan atas hasil pemeriksaan
pajak (lanjutan)
Claims for tax refund and tax assessments under appeal (continued)
Kelompok Usaha Agribisnis (lanjutan) Agribusiness Group (continued)
PPh Tahun 2006 (lanjutan) 2006 Income Tax (continued)
Melalui suratnya tertanggal 24 Mei 2012, Pengadilan Pajak memberitahukan kepada SIMP atas permohonan peninjauan kembali dan penyampaian memori peninjauan kembali oleh DJP melalui suratnya tanggal 16 April 2012 kepada Mahkamah Agung. Pada tanggal 26 Juni 2012, SIMP menyampaikan kontra memori peninjauan kembali kepada Mahkamah Agung melalui Pengadilan Pajak.
Through its letter dated May 24, 2012, the Tax Court informed SIMP for the request for revisitation from the DGT through its letter dated April 16, 2012 to the Supreme Court. On June 26, 2012, through the Tax Court, SIMP filed a counter memorandum for such request for revisitation to the Supreme Court.
Pada bulan Juni 2014, Mahkamah Agung mengabulkan permohonan peninjauan kembali dari DJP. Sebagai tindak lanjut dari putusan Mahkamah
Agung tersebut, DJP menerbitkan Surat
Pelaksanaan Putusan Peninjauan Kembali
(“SP2PK”) pada bulan September 2016 untuk menagih jumlah kurang bayar SIMP sesuai dengan putusan tersebut diatas sebesar Rp47.906. Kemudian pada bulan November 2016, Perusahaan mengembalikan sejumlah Rp47.906 kepada KPPN.
In June 2014, the Supreme Court ruled in favor of DGT. In response to the said decision from the Supreme Court, DJP issued Surat Pelaksanaan Putusan Peninjauan Kembali (“SP2PK”) in September 2016 to collect the SIMP’s tax liability amounting to Rp47,906. Subsequently, on November 2016, the Company has repaid the amount of Rp47,906 to KPPN.
PPh Tahun 2006 - Imbalan Bunga 2006 Income Tax - Interest Rewards
Berdasarkan putusan Pengadilan Pajak diatas, SIMP menyampaikan permohonan pemberian imbalan bunga yang kemudian ditolak oleh DJP. SIMP melakukan gugatan ke Pengadilan Pajak, dan
melalui surat No.
KEP-00032/IB.PPH/WPJ.19/KP.0203/2013 tanggal 29 Oktober 2013, DJP memutuskan pembayaran
bunga sebesar Rp11.120 kepada SIMP
sehubungan dengan diterimanya permohonan gugatan terkait pemberian imbalan bunga. Pemberian imbalan bunga ini diterima oleh SIMP pada tanggal 25 November 2013.
Based on the above-mentioned Tax Court’s decision, SIMP filed a request for interest rewards from the DGT but was declined. SIMP filed lawsuit against the Tax Court and through letter No. KEP-00032/ IB.PPH/WPJ.19/KP.0203/2013 dated October 29, 2013, the DGT in favor of SIMP for payment of interests amounting to Rp11,120. The interest rewards were received by SIMP on November 25, 2013.
Melalui suratnya tertanggal 31 Oktober 2013, Pengadilan Pajak memberitahukan kepada SIMP atas permohonan peninjauan kembali dan penyampaian memori peninjauan kembali terkait putusan Pengadilan Pajak tentang gugatan pemberian imbalan bunga oleh DJP melalui suratnya tanggal 24 Juli 2013 kepada Mahkamah
Through its letter dated October 31, 2013, the Tax Court informed SIMP for the request for revisitation regarding the Tax Court’s decision of interest reward from the DGT through its letter dated July 24, 2013 to the Supreme Court. On November 26, 2013, through the Tax Court, SIMP filed a counter memorandum for such request for revisitation. Up
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued) Tagihan dan keberatan atas hasil pemeriksaan
pajak (lanjutan)
Claims for tax refund and tax assessments under appeal (continued)
Kelompok Usaha Agribisnis (lanjutan) Agribusiness Group (continued)
PPN Tahun 2013 2013 VAT
Pada bulan Juni 2016, SIMP menerima Surat Ketetapan Pajak Kurang Bayar ( “SKPKB”) dari Kantor Pajak terkait PPN tahun fiskal 2013 dengan total kekurangan sebesar Rp17.493. SIMP menerima keputusan atas kurang bayar pajak sebesar Rp7 namun mengajukan keberatan atas kurang bayar sebesar Rp17.486 pada bulan Agustus 2016 setelah sebelumnya melakukan pelunasan penuh sesuai dengan peraturan perpajakan yang berlaku. Sampai dengan tanggal 21 Juli 2017, SIMP belum menerima putusan dari Kantor Pajak.
In June 2016, SIMP received tax underpayment decision letters (Surat Ketetapan Pajak Kurang Bayar or “SKPKB”) from the Tax Office pertaining to VAT for 2013 fiscal year with total underpayments amounting to Rp17,493. SIMP accepted the assessment amounting to Rp7 but filed an objection on the assessment for tax underpayment amounting to Rp17,486 in August 2016 after made full payment in accordance with the existing tax regulation. Up to July 21, 2017, SIMP has not received decision from the Tax Office.
LSIP LSIP
Kurang Bayar Pajak Tax Underpayments
Pada bulan April 2014, LSIP juga menerima Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) dari Kantor Pajak terkait PPh pasal 4(2), 21, 22, 23, 26 dan PPN, termasuk sanksi administrasi untuk tahun fiskal 2012, dengan total kekurangan sebesar Rp22.922. LSIP menerima keputusan atas kurang bayar pajak sebesar Rp58 namun mengajukan keberatan atas kurang bayar sebesar Rp22.864 pada bulan Juli 2014 setelah sebelumnya melakukan pelunasan penuh sesuai peraturan perpajakan yang berlaku.
In April 2014, LSIP also received tax underpayment decision letters (Surat Ketetapan Pajak Kurang Bayar or “SKPKB”) from the Tax Office pertaining to income taxes articles 4(2), 21, 22, 23, 26 and VAT including the related administrative penalty for fiscal year 2012, with total underpayments amounting to Rp22,922. LSIP accepted decision for tax underpayment amounting to Rp58 but filed an appeal for the decision for tax underpayment amounting to Rp22,864 in July 2014 after made full payment in accordance with the existing tax regulation.
Pada bulan November 2014, LSIP menerima Surat Keputusan DJP yang menolak keberatan yang diajukan tersebut. Selanjutnya, pada bulan Januari 2015, LSIP mengajukan surat permohonan banding ke Pengadilan Pajak. Pada bulan April 2015, DJP telah mengeluarkan Surat Uraian Banding atas surat banding yang diajukan oleh LSIP kepada Pengadilan Pajak dan selanjutnya, Pengadilan Pajak mengeluarkan permintaan Surat Bantahan atas Surat Uraian Banding tersebut kepada LSIP untuk SKPKB PPN masa Januari sampai Oktober 2012 dan Desember 2012.
In November 2014, LSIP received Decision Letter of the DGT which rejected such objection letter. Subsequently, in January 2015, LSIP filed an appeal letter to the Tax Court. In April 2015, the DGT issued a description of appeal letter to respond the objection letter sent by LSIP to the Tax Court and accordingly, the Tax Court requested an argument letter against the description of appeal letter from LSIP in relation to SKPKB VAT for the period January until October 2012 and December 2012.
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)