PT SIGMAGOLD INTI PERKASA TBK AND SUBSIDIARIES
PENTING 3. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
19. PERPAJAKAN TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Desember 2015/ 31 Desember 2014/
December 31,2015 December 31,2014
PPn Masukan 192,214,380 44,557,250 VAT In
PPh pasal 23 4,234,004,653 5,136,443,710 Income tax article 23
PPh pasal 22 2,092,670,490 2,092,670,490 Income tax article 22
PPh pasal 25 15,952,934 15,952,934 Income tax article 25
PT SIGMAGOLD INTI PERKASA TBK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG
BERAKHIR PADA TANGGAL TERSEBUT (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT SIGMAGOLD INTI PERKASA TBK
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2015 AND FOR THE YEAR ENDED
(Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN - (Lanjutan) 19. TAXATION – (Continued)
b. Utang pajak b. Taxes payables
31 Desember 2015/ 31 Desember 2014/
December 31,2015 December 31,2014
PPn Keluaran 12,110,678,856 11,758,945,017 VAT out
PPh pasal 21 1,381,527,840 769,139,209 Income rax article 21
PPh pasal 22 594,930,899 594,930,899 Income rax article 22
PPh pasal 23 dan 26 1,535,873,658 1,422,971,500 Income rax article 23 and 26
PPh pasal 29 2,149,624,621 2,169,466,626 Income rax article 29
PPh pasal 4 (2) 152,228,606 1,225,704,159 Income rax article 4 (2)
Pajak final 700,000 700,000 Final tax
Total 17,925,564,480 17,941,857,410 Total
c. Pajak Penghasilan c. Income Tax
Manfaat (Beban) pajak Grup adalah sebagai berikut : Tax benefit (Expense) of the Group is as follows:
2015 2014
Pajak tangguhan: Deferred tax:
Perusahaan (3,462,800,542) (3,939,633,765) Company
Entitas Anak 3,957,777,997 5,339,634,181 Subsidiaries
Sub-total 494,977,455 1,400,000,416 Sub-total
Total Manfaat (Beban) Total Income Tax Benefit
Pajak Penghasilan 494,977,455 1,400,000,416 (Expense)
Rekonsiliasi antara laba (rugi) Perusahaan sebelum manfaat (beban) pajak dan estimasi laba (rugi) fiskal untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014 berdasarkan laporan laba rugi komprehensif konsolidasian dalam mata uang Rupiah adalah sebagai berikut:
The following calculation presents the reconciliation between income (loss) before income tax benefit (expense) and estimated fiscal income (loss) for the years ended December 31,2015 and 2014, based on the consolidated statements of comprehensive income in Rupiah :
2015 2014
Laba (rugi) sebelum manfaat (beban) Income (loss) before
pajak penghasilan menurut income tax benefit (expense) per
laporan laba rugi komprehensif consolidated statements of
konsolidasian (24,093,389,302) 889,263,283 comprehensive income
Dikurangi (laba) rugi sebelum manfaat (beban) Less (income) loss of Subsidiaries
pajak penghasilan Entitas Anak 4,311,548,467 6,221,292,441 before income tax benefit (expense)
Laba (rugi) perusahaan sebelum Income (loss) before
beban pajak penghasilan (19,781,840,835) 7,110,555,724 income tax expenses
Beda tetap Permanent difference
Biaya pajak 432,192,618 65,600,128 Taxes expense
Pendapatan bunga 20,640,853 (5,012,520) Interest expense
Laba (rugi) dari bagian entitas anak 9,513,551,619 (8,448,024,241) Income (loss) from subsiadies
Sumbangan (274,443) 16,712,676 Donation
Subtotal 9,966,110,647 (8,370,723,957) Sub-total
Beda temporer Temporary difference
Penyusutan dan penjualan aset tetap - (1,396,686,343) Depreciation and sales of fixed assets
Pemulihan penurunan nilai piutang Recoverage of impairment
dan persediaan (2,073,309,431) 784,682,015 receivables and inventories
Imbalan kerja (261,495,758) 105,469,490 Employee benefits
PT SIGMAGOLD INTI PERKASA TBK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG
BERAKHIR PADA TANGGAL TERSEBUT (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT SIGMAGOLD INTI PERKASA TBK
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2015 AND FOR THE YEAR ENDED
(Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN - (Lanjutan) 19. TAXATION – (Continued)
d. Pajak Tangguhan d. Deferred Tax
Mutasi aset (liabilitas) pajak tangguhan – bersih dan manfaat (beban) pajak yang terkait pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut :
Movement of deferred tax assets (liabilities) nett and the related tax benefit (expense) as of December 31,2015 and 2014 was as follow :
Dibebankan Dibebankan Dibebankan
pada pada pada
Laporan Laporan Laporan
Laba Rugi Laba Rugi Laba Rugi
Komprehensif Komprehensif Komprehensif
Konsolidasian/ Konsolidasian/ Konsolidasian/
Charged to Saldo Charged to Saldo Charged to Saldo
Saldo Consolidated 31 Desember/ Consolidated 31 Desember/ Consolidated 31 Desember/
1 Januari/ Statements of Balance as of Statements of Balance as of Statements of Balance as of
Balance as of Comprehensive December 31, Comprehensive December 31, Comprehensive December 31,
January 1, 2013 Income 2013 Income 2014 Income 2015
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 6,014,579,814 18,505,413,278 24,519,993,092 (4,100,449,337) 20,419,543,756 (4,135,603,412) 16,283,940,344 Accumulated fiscal loss
Manfaat imbalan kerja 1,152,602,081 (921,956,141) 230,645,940 (35,354,932) 195,291,008 137,134,500 332,425,508 Employee benefits
Penyisihan penurunan nilai - Allowance impairment
piutang 6,543,782,437 (5,048,851,482) 1,494,930,955 187,500,000 1,682,430,955 - 1,682,430,955 receivables
Penyisihan penurunan nilai - Allowance impairment
persediaan 465,906,196 (410,529,560) 55,376,636 8,670,504 64,047,140 535,668,371 599,715,511 inventories
Penyusutan aset tetap 3,158,493,151 (3,158,493,151) - - - - - Depreciation of fixed assets
Aset pajak tangguhan Deferred tax assets of
Perusahaan 17,335,363,679 8,965,582,944 26,300,946,623 (3,939,633,765) 22,361,312,858 (3,462,800,542) 18,898,512,317 the Company
Entitas Anak Subsidiary
Aset pajak tangguhan - bersih 22,171,753,616 (7,252,608,494) 14,919,145,122 5,339,634,181 20,258,779,302 3,957,777,997 24,216,557,299 Deferred tax assets - net
Total 39,507,117,295 1,712,974,450 41,220,091,745 1,400,000,416 42,620,092,161 494,977,455 43,115,069,616 Total
Manajemen berkeyakinan bahwa penghasilan pajak untuk aset pajak tangguhan direalisasikan pada periode mendatang.
Management believes that sufficient taxable income will be available in future periods to recover deferred tax assets.
Berikut ringkasan pemeriksaan pajak signifikan yang
diterima oleh Grup : The following are the summary of the significant tax assessment received by the Group :
Pada November 2009, PT Artha Centra Graha, Entitas Asosiasi menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) antara lain sebesar Rp3,720,895,302 untuk PPh Badan, Rp 233,584,637 untuk PPh pasal 4 ayat 2, Rp 1,007,400,000 untuk PPh 23 serta Rp 1,388,018,369 untuk PPN.
On November 2009, PT Artha Centra Graha, an Associate received several Tax Assessment Letter for Underpayment (SKPKB) which consist of Rp3,720,895,302 for Corporate Income Tax, Rp233,584,637 for Income tax article 4 (2), Rp1,007,400,000 for Income tax art 23 and Rp1,388,018,369 for Value Added Tax.
Pada 18 November 2013, PT WOW TV, Entitas Asosiasi menerima putusan pengadilan pajak dengan no.putusan 48137/PP/M.XI/13/2013 dan 48138/PP/M.XVI/16/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Penghasilan Badan masa pajak Januari – Desember 2005 sebesar Rp15.345.633.524 dan atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai masa pajak Januari – Desember 2005 sebesar Rp4.660.218.749.
On November 18, 2013, PT WOW TV, an Associate, received tax court decisions no.
48137/PP/M.XI/13/2013 and 48138/PP/M.XVI/16/2013 about the unacceptability
of an appeal against The Tax Assessment Letter for Underpayment Income Tax period January- December 2005 amounted to Rp15.345.633.524 and no. 48419/PP/M.XI/13/2013 against The Tax Assessment Letter for Underpayment value Added Tax January-December 2007 amounted to Rp5,475,859,200.
Pada 29 November 2013, Perusahaan menerima putusan pengadilan pajak dengan no.putusan 48418/PP/M.XI/13/2013 dan no.putusan 48419/PP/M.XI/13/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Penghasilan Pasal 26 masa pajak 2007 sebesar Rp15.967.436.800 dan Pajak Pertambahan Nilai sebesar Rp5.475.859.200.
On November 29, 2013, The Company received tax court decisions no. 48418/PP/M.XI/13/2013 and no. 48419/PP/M.XI/13/2013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment Income Tax Article 26 period 2007 amounted to Rp15,967,436,800 and Value Added Tax amounted to Rp5,475,859,200.
Pada 10 Maret 2014, PT Agis Electronic, Entitas
PT SIGMAGOLD INTI PERKASA TBK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG
BERAKHIR PADA TANGGAL TERSEBUT (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT SIGMAGOLD INTI PERKASA TBK
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2015 AND FOR THE YEAR ENDED
(Expressed in Rupiah, unless otherwise stated)