a. Pajak dibayar dimuka a. Prepaid taxes
2014 2013
Pajak Pertambahan Nilai 18.806.774.616 13.885.444.764 Value-Added Tax Bea materai dan lainnya 105.153.726 80.625.148 Stamp duty and others
Total 18.911.928.342 13.966.069.912 Total
b. Utang pajak b. Taxes payable
2014 2013
Pajak penghasilan Income taxes
Pasal 21 15.572.077.180 15.929.811.494 Article 21 Pasal 23 5.364.391.979 7.053.814.931 Article 23 Pasal 26 62.785.854.817 64.531.760.218 Article 26
Total 83.722.323.976 87.515.386.643 Total
c. Pajak Kini c. Current Tax
Rekonsiliasi antara rugi sebelum beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran rugi fiskal untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:
Reconciliation between loss before income tax expense as shown in the consolidated statements of comprehensive income and the estimated fiscal loss for the years ended December 31, 2014 and 2013 was as follows:
2014 2013
Rugi sebelum beban pajak Loss before income tax
penghasilan menurut laporan expense per consolidated
laba rugi komprehensif statements of
konsolidasian (2.260.153.573.279) (2.984.620.405.032) comprehensive income
Rugi (laba) Entitas Anak Loss (income) of
sebelum beban pajak Subsidiaries before
penghasilan dan income tax expense and
transaksi eliminasi (28.403) (38.988) elimination journal entries
Rugi Perusahaan sebelum Loss before tax expense
beban pajak yang attributable to
dapat diatribusikan (2.260.153.601.682) (2.984.620.444.020) the Company
Beda temporer Temporary differences
Penyisihan imbalan kerja 7.730.315.318 (1.755.441.215) Provision for employee benefits Laba pelepasan aset (31.777.561.070) (8.107.378.677) Gain on assets disposal
Penyisihan penurunan nilai Provision for impairment
aset tetap 388.571.649.994 386.894.225.773 of fixed assets
Penyisihan penurunan Provision for impairment
nilai piutang 7.588.579.343 1.273.054.553 of trade receivables Amortisasi laba ditangguhkan
atas penjualan dan Amortization of deferred gain
penyewaan kembali (10.074.248.688) (10.074.248.688) on sale and leaseback Penyusutan (148.312.615.030) (509.865.765.575) Depreciation Transaksi sewa pembiayaan 273.742.277.226 (139.276.049.198) Finance lease transactions
2014 2013
Beda tetap Permanent differences
Pajak dan Taxes and
pengembangan usaha 10.400.435.196 67.635.372.329 business development Gaji dan upah 41.985.539.243 52.500.863.970 Salaries and wages
Pendapatan bunga yang telah Interest income already
dikenakan pajak final (653.140.254) (2.963.542.827) subjected to final tax
Bagian atas laba neto Equity in net income
Entitas Anak (286.369.819) (375.781.203) of Subsidiaries
Jamuan, sumbangan dan Entertainment, donation and
representasi 18.035.694 - representation Lain-lain 154.805.744.085 59.689.402.632 Others
Total 206.270.244.145 176.486.314.901 Total
Taksiran Rugi Fiskal Estimated Fiscal Loss
Tahun Berjalan (1.566.414.960.444) (3.089.045.732.146) for the Year
2009 (330.865.443.872) (330.865.443.872) 2009
2010 (705.871.405.179) (705.871.405.179) 2010
2011 (1.536.249.073.442) (1.536.249.073.442) 2011
2012 (2.576.928.069.621) (2.576.928.069.621) 2012
2013 (3.089.045.732.146) - 2013 Total rugi fiskal (8.238.959.724.260) (5.149.913.992.114) Total fiscal loss
Taksiran Akumulasi Estimated Cumulative
Rugi Fiskal (9.805.374.684.704) (8.238.959.724.260) Fiscal Loss
Perusahaan tidak melakukan penyisihan beban pajak Penghasilan kini karena Perusahaan masih mengalami rugi fiskal.
No provision for current income tax expense was made due to the Company still being in a fiscal loss position.
Rugi fiskal untuk tahun yang berakhir pada tanggal 31 Desember 2014 dihitung berdasarkan perhitungan sementara karena Perusahaan belum menyampaikan Surat Pemberitahuan Tahunan (“SPT”) pajak penghasilan badan untuk tahun tersebut.
Fiscal loss for the year ended December 31, 2014 was calculated based on preliminary calculation, as the Company has not yet submitted its annual corporate incme tax report for such year.
33. PERPAJAKAN (Lanjutan) 33. TAXATION (Continued)
d. Pajak tangguhan d. Deferred tax
Perhitungan manfaat (beban) pajak tangguhan Kelompok Usaha sebagai berikut:
Calculations of deferred tax benefit (expense) of the Group was as follows:
2014 2013
Perusahaan: The Company:
Rugi fiskal tahun berjalan dan Current fiscal loss and
penyesuaian rugi fiskal adjustment on prior year
tahun sebelumnya 313.282.992.090 602.584.519.032 fiscal loss
Penyisihan aset pajak Allowance for deferred
tangguhan (1.021.923.956.004) (207.347.369.810) tax assets
Penyisihan penurunan Impairment of
nilai piutang 1.517.715.867 254.610.911 trade receivables Liabilitas imbalan kerja 1.546.063.064 (351.088.243) Employee benefits liability
Obligation under Utang sewa pembiayaan 52.733.605.738 (29.870.059.578) financing leases Aset tetap 41.696.294.750 (26.215.783.696) Fixed assets
Manfaat (Beban) Pajak Deferred Tax Benefit
-Tangguhan - Perusahaan (611.147.284.495) 339.054.828.616 (Expense) Company
Beban Pajak Tangguhan - Deferred Tax Expense
-Entitas Anak - - Subsidiaries
Manfaat (Beban) Pajak Deferred Tax Benefit
Tangguhan - Neto (611.147.284.495) 339.054.828.616 (Expense)- Net
Aset dan liabilitas pajak tangguhan Kelompok Usaha pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:
The deferred tax assets and liabilities of the Group as of December 31, 2014 and 2013 were as follows:
2014 2013
Perusahaan: The Company:
Aset pajak tangguhan: Deferred tax assets:
Penyisihan aset Allowance for
pajak tangguhan (1.455.120.572.887) (433.196.616.883) deferred tax assets Piutang usaha 4.930.005.866 3.412.289.998 Trade receivables Liabilitas imbalan kerja 10.799.954.967 9.253.891.904 Employee benefits obligation Akumulasi rugi fiskal 1.961.074.936.942 1.647.791.944.852 Accumulated fiscal loss
Liabilitas pajak tangguhan: Deferred tax liabilities:
Aset tetap (215.298.557.683) (256.994.852.433) Fixed assets Transaksi sewa pembiayaan (225.858.148.003) (278.591.753.741) Finance lease transactions
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan - Neto 80.527.619.202 691.674.903.697 Company - Net
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak - Neto - - Subsidiaries - Net Manajemen berkeyakinan bahwa penghasilan kena
pajak di masa yang akan datang dapat dimanfaatkan untuk merealisasikan saldo aset pajak tangguhan.
The management believes that sufficient taxable income will be available to recover deferred tax assets.
Pada tahun 2014 dan 2013, Perusahaan telah memenuhi ketentuan dalam Peraturan Pemerintah No. 81 Tahun 2007 dan Undang-undang No. 36 Tahun 2008, oleh karena itu, telah menggunakan pengurangan tarif pajak sebesar 5% dalam penghitungan pajak penghasilan.
In 2014 and 2013, the Company has complied with the requirements of the Government Decree No. 81 Year 2007 and Law No. 36 Year 2008, and therefore, has effected the 5% tax rate reduction in its corporate income tax computation.
Pada tahun 2014 dan 2013, aset dan liabilitas pajak tangguhan telah dihitung dengan menggunakan tarif-tarif tersebut.
In 2014 and 2013, deferred tax assets and liabilities have been calculated using these enacted tax rates.
Rekonsiliasi antara beban pajak penghasilan berdasarkan tarif pajak yang berlaku yang dihitung dari laba sebelum beban pajak penghasilan dan beban pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian adalah sebagai berikut:
A reconciliation between income tax expense calculated by applying the applicable tax rate to income before income tax expense and income tax expense as shown in the consolidated statements of comprehensive income is as follows:
2014 2013
Rugi Perusahaan Loss before income tax
sebelum beban pajak expense attributable
penghasilan (2.260.153.601.682) (2.984.620.444.020) to the company
Pajak penghasilan dengan Income tax expense at
tarif pajak yang berlaku prevailing tax rate
sebesar 20% (452.030.720.338) (596.924.088.804) of 20%
Pengaruh pajak Tax effects
dengan tarif 20% atas: at tax rate 20% on:
Beda tetap 41.254.048.829 35.297.262.981 Permanent differences Koreksi pemeriksaan pajak - 15.224.627.397 Tax fiscal correction
Penyisihan aset Allowance for
pajak tangguhan 1.021.923.956.004 207.347.369.810 deferred tax assets Beban (manfaat)
pajak penghasilan Income tax expense (benefit)
Perusahaan 611.147.284.495 (339.054.828.616) Company Entitas Anak - - Subsidiaries
Total 611.147.284.495 (339.054.828.616) Total
e. Surat Ketetapan Pajak e. Tax Assessment Letter Pada tanggal 4 Oktober 2011, Perusahaan menerima
salinan Memori Permohonan Peninjauan Kembali atas putusan Pengadilan Pajak atas Surat Ketetapan Pajak Penghasilan pasal 23 tahun 2007. Pada tanggal 28 Oktober 2011, Perusahaan telah mengirim Jawaban Memori Permohonan Peninjauan Kembali dan sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, Perusahaan belum menerima putusan atas permohonan Peninjauan Kembali yang diajukan oleh Dirjen Pajak.
On October 4, 2011, the Company received a copy of a Memorandum for Judicial Review from the Tax Court to the Supreme Court on the Tax Court’s Decision Letter dated for the fiscal year 2007 Withholding Income Tax article 23. On October 28, 2011, the Company submitted a Counter Memorandum for Judicial Review to the Supreme Court, and as of the completion date of the consolidated financial statements, the Company has not received letter of decission for DGT’s judicial review request.
Pada tanggal penyelesaian laporan keuangan konsolidasian, Pajak Penghasilan Badan tahun 2007 masih dalam proses Peninjauan Kembali di
As of completion date of the consolidated financial statements, 2007 Corporate Income Tax Judicial Review process is still ongoing and the Company has
33. PERPAJAKAN (Lanjutan) 33. TAXATION (Continued)