a. Pajak dibayar dimuka a. Prepaid taxes
31/03/2016 31/12/2015
Pajak penghasilan badan: Corporate income tax:
- 2016 11,724 - 2016 - - 2015 108,830 108,830 2015 - - 2014 225,626 225,626 2014 - 346,180 334,456
b. Utang pajak b. Taxes payable
31/03/2016 31/12/2015
Pajak lainnya: Other taxes:
- Pajak pertambahan nilai - bersih 142,752 179,375 Value added tax – net - - Pajak penghasilan Pasal 21 8,046 6,105 Income tax Article 21 -
- Pajak penghasilan Pasal 23 45,449 70,701 Income tax Article 23 -
196,247 256,181
c. (Beban)/manfaat pajak penghasilan c. Income tax (expenses) /benefit
2016 2015
(3 bulan/ (3 bulan/
months) months)
Tangguhan Deferred
- Periode berjalan (72,234) 253,064 For the period -
Jumlah (beban)/manfaat Total income tax
pajak penghasilan (72,234) 253,064 (expenses)/benefit
Terdiri dari: Consisting of:
Tangguhan Deferred
- Periode berjalan (72,234) 253,064 For the period -
Jumlah (beban)/manfaat Total income tax
c. (Beban)/Manfaat pajak penghasilan
(lanjutan)
c. Income tax (expenses)/benefit (continued)
Rekonsiliasi antara beban pajak penghasilan Grup dengan hasil perkalian laba akuntansi Grup sebelum pajak penghasilan dan tarif pajak yang berlaku untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2016 dan 2015 adalah sebagai berikut:
The reconciliation between the Group’s income
tax expenses and the theoretical tax amount on
the Group’s income before income tax for the
three-month period ended 31 March 2016 and 2015 are as follows:
2016 2015
(3 bulan/ (3 bulan/
months) months)
Laba/ (rugi) konsolidasian Consolidated income/ (loss)
sebelum pajak penghasilan 241,497 (1,011,138) before income tax
Dikurangi pajak final 12,057 36,159 Less final tax
Laba/(rugi) konsolidasian sebelum Consolidated income/ (loss)
pajak penghasilan dan pajak final 253,554 (974,979) before income tax and final tax
Dikurangi eliminasi konsolidasi Less consolidation elimination
dan laba sebelum pajak and income before
penghasilan entitas anak income tax of the subsidiaries
dan ventura bersama 59,707 12,188 and joint venture
Laba/ (rugi) sebelum pajak Income/ (loss) before
penghasilan Perseroan 313,261 (962,791) income tax of the Company
(Beban)/manfaat pajak Tax (expenses)/benefit
dihitung pada tarif pajak efektif (78,315) 240,698 calculated at effective tax rates
Pendapatan kena pajak final 28,081 36,981 Income subject to final tax
Beban yang tidak dapat dikurangkan (22,000) (24,615) Non-deductible expenses
(Beban)/manfaat pajak penghasilan: Income tax (expenses)/benefit :
- Perseroan (72,234) 253,064 The Company -
Jumlah (beban)/manfaat Total income tax (expenses)/
28. PERPAJAKAN (lanjutan) 28. TAXATION (continued)
c. (Beban)/manfaat pajak penghasilan
(lanjutan)
c. Income tax (expenses)/benefit (continued)
Rekonsiliasi antara (rugi)/ laba Grup sebelum pajak penghasilan, menurut laporan keuangan konsolidasian interim dengan estimasi penghasilan kena pajak/ (rugi pajak) untuk periode tiga bulan yang berakhir 31 Maret 2016 dan 2015 adalah sebagai berikut:
The reconciliation between the Group’s (loss)/
income before income tax as shown in the interim consolidated financial statements and the estimated taxable income/ (tax loss) for the three-month period ended 31 March 2016 and 2015 are as follows:
2016 2015
(3 bulan/ (3 bulan/
months) months)
Laba/ (rugi) sebelum Income/ (loss) before
pajak penghasilan - Perseroan 313,261 (962,791) income tax - The Company
Perbedaan temporer: Temporary differences:
- Selisih antara penyusutan Difference between accounting -
dan amortisasi and tax depreciation
akuntansi dan pajak 131,673 (9,076) and amortisation
- Selisih antara (rugi)/ Difference between -
laba pelepasan aset accounting and tax
tetap akuntansi (loss)/ gain on
dan pajak (661) 52,096 disposal of assets
- Cadangan kerugian Provision for receivables -
penurunan nilai piutang 6,408 13,448 impairment
- Provisi penghentian Provision for lease -
sewa (129,120) (16,704) termination
- Beban yang masih
harus dibayar 6,150 (171,684) Accrued expenses -
- Sewa (35,142) - Leasing -
- Penyisihan imbalan Provision for employee -
karyawan (36,876) (20,688) benefits
(57,568) (152,608)
Perbedaan tetap: Permanent differences:
- Beban yang tidak dapat dikurangkan 88,000 98,460 Non-deductible expenses - - Pendapatan kena pajak final (112,325) (147,925) Income subject to final tax -
(24,325) (49,465)
Penghasilan kena pajak/ (rugi pajak) 231,368 (1,164,864) Taxable income/ (tax loss)
Akumulasi rugi pajak: Accumulated tax losses:
- 2015 (2,891,355) - 2015 -
- 2014 (1,634,219) - 2014 -
Rugi pajak (4,294,206) (1,164,864) Tax loss
Beban pajak kini - - Current tax expense
Dikurangi: Pembayaran pajak
penghasilan badan dimuka 11,724 34,327 Less: Payment of prepaid tax Lebih bayar pajak penghasilan badan 11,724 34,327 Overpayment of corporate income tax
c. (Beban)/manfaat pajak penghasilan
(lanjutan)
c. Income tax (expenses)/benefit (continued)
Sesuai dengan Undang-Undang Perpajakan Indonesia, pajak penghasilan badan dihitung secara tahunan untuk Perseroan dan masing- masing entitas anak sebagai entitas hukum yang terpisah. Laporan keuangan konsolidasian interim tidak dapat digunakan untuk menghitung pajak penghasilan badan tahunan.
In accordance with Indonesia Taxation Law, corporate income tax is calculated annually for the Company and each of its subsidiaries in the understanding that they are separate legal entities. The interim consolidated financial statements cannot be used for computing the annual corporate income tax.
Dalam laporan keuangan konsolidasian interim ini, jumlah laba/rugi kena pajak untuk periode tiga bulan yang berakhir 31 Maret 2016 dan 2015 didasarkan atas perhitungan sementara. Jumlah tersebut mungkin berbeda dari laba kena pajak yang dilaporkan dalam Surat
Pemberitahuan Tahunan (“SPT”) pajak
penghasilan badan.
In these interim consolidated financial
statements, the amount of taxable income/loss for the three-month period ended 31 March 2016 and 2015 are based on preliminary calculations. These amounts may differ from taxable income reported in the corporate income tax returns.
Pada tanggal 5 Oktober 2015, Perseroan telah menyampaikan SPT pajak penghasilan badan untuk tahun fiskal 2014 kepada DJP. Dampak atas perbedaan laba kena pajak yang diakui sebelumnya dengan jumlah yang dilaporkan dalam SPT dicatat sebagai penyesuaian tahun sebelumnya dan diakui pada tahun berjalan.
On 5 October 2015, the Company had submitted the corporate income tax return for 2014 fiscal year to DGT. The impact of the differences between the previously recognised taxable income and those reported in the tax
return was recorded as prior year’s adjustment
and recognised in the current year.
d. Liabilitas pajak tangguhan d. Deferred tax liabilities
Dikreditkan / Dikreditkan (dibebankan) pada laba
pada laporan komprehensif Penyesuaian laba rugi/ lainnya/ tahun
Credit / Credited sebelumnya/
(charged) to other Adjustment
to the profit comprehensive for prior
01/01/2016 or loss income year 31/03/2016
Perbedaan nilai
buku aset Difference between
tetap dan aset accounting and tax
takberwujud in net book value
menurut akuntansi of fixed assets and
dan pajak (1,277,516) 32,753 - - (1,244,763) intangible assets
Beban yang masih
harus dibayar 18,563 1,538 - - 20,101 Accrued expenses
Sewa (37,198) (8,786) - - (45,984) Leasing
Cadangan kerugian Provision
penurunan nilai for receivables
piutang 16,915 1,602 - - 18,517 impairment
Keuntungan nilai wajar Fair value gains on
dari akuisisi (1,614,225) - - - (1,614,225) acquisition
Provisi penghentian Provision for lease
sewa 523,602 (32,280) - - 491,322 termination
Tax loss
Rugi pajak 1,131,393 (57,842) - - 1,073,551 carried forward
Provision for salaries
Penyisihan beban gaji and employee
dan imbalan kerja 100,975 (9,219) - - 91,756 benefits
Jumlah liabilitas pajak Total deferred tax
28. PERPAJAKAN (lanjutan) 28. TAXATION (continued)
d. Liabilitas pajak tangguhan (lanjutan) d. Deferred tax liabilities (continued)
Dikreditkan/ Dikreditkan (dibebankan) pada laba
pada laporan komprehensif Penyesuaian laba rugi/ lainnya/ tahun
Credited/ Credited sebelumnya/
(charged) to other Adjustment
to the profit comprehensive for prior
01/01/2015 or loss income year 31/12/2015
Perbedaan nilai
buku aset Difference between
tetap dan aset accounting and tax
takberwujud in net book value
menurut akuntansi of fixed assets and
dan pajak (1,325,039) 47,523 - - (1,277,516) intangible assets
Beban yang masih
harus dibayar 22,266 (3,703) - - 18,563 Accrued expenses
Sewa - (37,198) - - (37,198) Leasing
Cadangan kerugian Provision
penurunan nilai for receivables
piutang 13,958 2,957 - - 16,915 impairment
Keuntungan nilai wajar Fair value gains on
dari akuisisi (1,614,225) - - - (1,614,225) acquisition
Provisi penghentian Provision for lease
sewa 662,693 (139,091) - - 523,602 termination
Tax loss
Rugi pajak 413,556 722,839 - (5,002) 1,131,393 carried forward
Provision for salaries
Penyisihan beban gaji and employee
dan imbalan kerja 95,181 16,863 (11,069) - 100,975 benefits
Jumlah liabilitas pajak Total deferred tax
tangguhan (1,731,610) 610,190 (11,069) (5,002) (1,137,491) liabilities
Dasar pendukung untuk pengakuan aset pajak tangguhan ditelaah secara berkala oleh manajemen.
The basis supporting recognition of the deferred
tax assets is reviewed regularly by
management.
e. Surat ketetapan pajak e. Tax assessments
Perseroan The Company
Tahun pajak 2004 2004 fiscal year
Pada tahun 2006, Perseroan mengajukan permohonan keberatan atas Surat Ketetapan
Pajak Kurang Bayar (“SKPKB”) PPh 26.
In 2006, the Company filed objection letters against the tax assessments confirming underpayment of income tax Article 26.
e. Surat ketetapan pajak (lanjutan) e. Tax assessments (continued)
Perseroan (lanjutan) The Company (continued)
Tahun pajak 2004 (lanjutan) 2004 fiscal year (continued)
Pada tahun 2007, DJP menolak keberatan atas SKPKB PPh 26 dan menambah kurang bayar sebesar Rp 34.251 menjadi Rp 69.589. Perseroan melunasi kekurangan pembayaran tersebut dan membebankan Rp 33.178 dalam laporan laba rugi konsolidasian tahun 2007 serta mengajukan permohonan banding ke Pengadilan Pajak. Pada bulan Januari 2014, Pengadilan Pajak menerima sebagian permohonan banding Perseroan atas keputusan keberatan PPh 26 sebesar Rp 69.313. Perseroan mencatat hasil keputusan tersebut pada laporan laba rugi konsolidasian tahun 2014 dan telah menerima jumlah tersebut pada bulan April 2014. Pada tahun 2014, DJP mengajukan permohonan peninjauan kembali ke Mahkamah Agung
(“MA”) atas putusan banding PPh Pasal 26.
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian interim, MA belum memberikan putusan atas permohonan peninjauan kembali yang diajukan DJP tersebut.
In 2007, DGT rejected the tax objection and increased the underpayment of income tax Article 26 by Rp 34,251 to became Rp 69,589.
The Company paid the additional tax
underpayment and recorded Rp 33,178 in the 2007 statements of profit or loss, and filed an appeal letter to the Tax Court. In January 2014,
the Tax Court partially accepted the Company’s
appeal of income tax Article 26 for an amount of Rp 69,313. The Company recorded the results in the 2014 consolidated statements of profit or loss and had received the refund in April 2014. In 2014, DGT has submitted a
judicial review to the Supreme Court (“SC”)
regarding appeal decision of income tax Article 26. Up to the date of the completion of these interim consolidated financial statements, the SC has not issued its decision on the judicial review requested by DGT.
Tahun pajak 2005 2005 fiscal year
Pada tahun 2007, Perseroan melunasi SKPKB PPh 26 sebesar Rp 87.993 dan membebankan Rp 86.726 dalam laporan laba rugi konsolidasian tahun 2007 serta mengajukan permohonan keberatan. Pada tahun 2008, DJP menolak keberatan atas SKPKB PPh 26.
In 2007, the Company paid for the tax assessment letters confirming underpayment of income tax Article 26 amounted to Rp 87,933 and recorded Rp 86,726 in the 2007 consolidated statements of profit or loss and filed the objection letters. In 2008, the DGT rejected the objection letter against the tax assessments confirming underpayment of income tax Article 26.
Pada tahun 2008, Perseroan mengajukan permohonan banding ke Pengadilan Pajak atas keputusan keberatan atas kurang bayar PPh 26. Pada bulan Januari 2015, Pengadilan Pajak menerima seluruh permohonan banding Perseroan atas keputusan keberatan PPh 26 sebesar Rp 87.993. Perseroan mencatat hasil keputusan tersebut pada laporan laba rugi konsolidasian tahun 2014 dan telah menerima jumlah tersebut pada bulan Februari 2015.
In 2008, the Company filed an appeal of income tax Article 26 underpayment to the Tax Court. In January 2015, the Tax Court accepted all the
Company’s appeal of income tax Article 26 for
an amount of Rp 87,993. The Company recorded the results in the 2014 consolidated statements of profit or loss and had received the refund in February 2015.
28. PERPAJAKAN (lanjutan) 28. TAXATION (continued)
e. Surat ketetapan pajak (lanjutan) e. Tax assessments (continued)
Perseroan (lanjutan) The Company (continued)
Tahun pajak 2006 2006 fiscal year
Pada bulan September 2008, Perseroan menerima SKPKB atas beberapa obyek pajak penghasilan, PPN dan denda pajak dengan jumlah Rp 157.876. Pada bulan Desember 2008, Perseroan membayar kekurangan pembayaran pajak tersebut. Perseroan membebankan Rp 155.871 dalam laporan laba rugi konsolidasian tahun 2008 dan mengajukan keberatan kepada DJP atas SKP PPh Pasal 23, SKP PPh Pasal 26 dan SKP PPN.
In September 2008, the Company received tax assessment letters confirming the underpayment of various income taxes, VAT and tax penalties totalling to Rp 157,876. In December 2008, the Company paid the underpayment of these
income taxes. The Company recorded
Rp 155,871 in the 2008 consolidated statements of profit or loss, and filed the objection letters to DGT regarding income tax Article 23, Article 26 and VAT.
Pada bulan Desember 2009, DJP menolak keberatan Perseroan atas SKP PPh 23 dan menerima sebagian keberatan atas SKP PPh 26 dan PPN. Perseroan mencatat hasil keputusan ini pada laporan laba rugi konsolidasian Perseroan tahun 2010 setelah memperhitungkan saldo klaim restitusi pajak sebesar Rp 1.221. Pada bulan Maret 2010, Perseroan mengajukan permohonan banding ke Pengadilan Pajak atas keputusan keberatan PPh Pasal 26 dan PPN. Pada bulan Oktober 2014, Pengadilan Pajak menolak permohonan banding Perseroan atas obyek PPN. Pada bulan Maret 2015, Pengadilan Pajak menerima seluruh permohonan banding Perseroan atas keputusan keberatan PPh 26 sebesar Rp 104.686. Perseroan telah menerima pengembalian pajak tersebut pada tanggal 5 Juni 2015.
In December 2009, DGT rejected the objection over income tax Article 23 and partially accepted the objection over income tax Article 26 and VAT. The Company recorded the results in the 2010 consolidated statements of profit or loss taking into account the restitution claim of Rp 1,221. In March 2010, the Company submitted an appeal to Tax Court in relation to income tax Article 26 and VAT. In October 2014, the Tax Court rejected the appeal in relation to VAT. In March 2015, the Tax Court accepted all the Company’s appeal of income tax Article 26 for an amount of Rp 104,686. The Company has received the tax refund on 5 June 2015.
Pada bulan Januari 2016, DJP membatalkan Surat Tagihan Pajak (STP) atas PPh pasal 26 untuk periode Januari – Desember 2006 sejumlah Rp 11.999. Perseroan telah menerima pengembalian pajak tersebut pada bulan Maret 2016.
In January 2016, DGT cancelled Tax Collection Letters (STP) for income tax Article 26 for January – December 2006 period totalling Rp 11,999. Company has received the tax refund in March 2016.
e. Surat ketetapan pajak (lanjutan) e. Tax assessments (continued)
Perseroan (lanjutan) The Company (continued)
Tahun pajak 2007 2007 fiscal year
Pada tahun 2009, Perseroan menerima SKPKB atas PPN, PPh Badan, PPh Pasal 23 dan PPh Pasal 26 dimana Perseroan mengajukan permohonan keberatan kepada DJP atas SKPKB tersebut. Perseroan melunasi seluruh SKPKB sejumlah Rp 103.447 dan mencatat jumlah tersebut pada laporan laba rugi konsolidasian Perseroan tahun 2009.
In 2009, the Company received tax assessment letters confirming underpayment of VAT, corporate income tax, income tax Article 23 and income tax Article 26 of which the Company filed objection letters to DGT against these tax
assessments. The Company paid
underpayment of these income tax amounted to Rp 103,447 and recorded it in the 2009 consolidated statements of profit or loss.
Pada tahun 2010, DJP menolak keberatan Perseroan atas SKPKB PPh Pasal 26 dan menambah kurang bayar PPh Pasal 26 menjadi sebesar Rp 80.145. Perseroan telah membayar jumlah tersebut dan membebankan dalam laporan laba rugi konsolidasian tahun 2010. Perseroan kemudian mengajukan banding kepada Pengadilan Pajak atas keputusan keberatan PPh Pasal 26, dan di bulan Maret 2013, Pengadilan Pajak menerima sebagian permohonan banding Perseroan sebesar Rp 17.325. Pada bulan Juni 2013, DJP mengajukan permohonan peninjauan kembali ke MA atas keputusan Pengadilan Pajak tersebut. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian interim, MA belum memberikan putusan atas permohonan peninjauan kembali yang diajukan DJP tersebut.
In 2010, DGT rejected the objection regarding income tax Article 26 and increased the underpayment of income tax Article 26 to become Rp 80,145. The Company paid the underpayment and charged it to the 2010 consolidated statements of profit or loss. The Company then submitted an appeal letter to the Tax Court for the objection result of income taxes Article 26, and in March 2013, the Tax Court partially accepted the Company’s appeal for an amount of Rp 17,325. In June 2013, DGT has submitted a judicial review to the SC
regarding the Tax Court’s decision. Up to the
date of the completion of these interim consolidated financial statements, the SC has has not issued its decision on the judicial review requested by DGT.
Pada tahun 2010, DJP juga menolak keberatan Perseroan atas SKPKB PPh Badan, PPh Pasal 23 dan PPN. Perseroan kemudian mengajukan permohonan banding ke Pengadilan Pajak atas keputusan keberatan tersebut. Pada bulan Juli 2013, Pengadilan Pajak menolak permohonan banding Perseroan atas keputusan keberatan PPN sebesar Rp 30.371. Perseroan setuju dengan keputusan tersebut. Pada tanggal yang sama, Pengadilan Pajak mengabulkan sebagian permohonan banding Perseroan terkait dengan kurang bayar PPh 23 sebesar Rp 1.898 dari keseluruhan jumlah klaim Perseroan sebesar Rp 2.037. Perseroan setuju dengan keputusan tersebut. Pada bulan Januari 2014, DJP mengajukan permohonan peninjauan kembali ke MA atas keputusan Pengadilan Pajak untuk PPh 23. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian interim, MA belum memberikan putusan atas permohonan peninjauan kembali yang diajukan DJP tersebut.
In 2010, DGT also rejected the Company’s
objection regarding corporate income tax, income tax Article 23 and VAT. The Company then submitted an appeal letter to the Tax Court regarding the objection results. In July 2013, the
Tax Court rejected the Company’s appeal
relating to VAT amounting to Rp 30,371. The Company agreed with the decision. The Tax
Court also partially accepted the Company’s
appeal relating to underpayment of income tax Article 23 amounting to Rp 1,898 of the total amount claimed by the Company of Rp 2,037. The Company agreed with the decision. In January 2014, DGT submitted a judicial review
to the SC regarding the Tax Court’s decision on Article 23. Up to the date of the completion of these interim consolidated financial statements, the SC has has not issued its decision on the judicial review requested by DGT.
28. PERPAJAKAN (lanjutan) 28. TAXATION (continued)
e. Surat ketetapan pajak (lanjutan) e. Tax assessments (continued)
Perseroan (lanjutan) The Company (continued)
Tahun pajak 2007 (lanjutan) 2007 fiscal year (continued)
Pada tanggal 16 Desember 2013, Pengadilan Pajak mengabulkan sebagian permohonan banding perseroan atas keputusan keberatan PPh Badan sebesar Rp 2.679 dari keseluruhan jumlah klaim sebesar Rp 36.469. Perseroan setuju dengan keputusan tersebut dan mencatat hasil keputusan pada laporan laba rugi konsolidasian Perseroan tahun 2013. Perseroan telah menerima jumlah tersebut pada tanggal 21 Maret 2014.
On 16 December 2013, the Tax Court partially accepted the Company’s appeal of corporate income tax amounting to Rp 2,679 of the total amount claimed of Rp 36,469. The Company agreed with the decision and recorded the result in the 2013 consolidated statements of profit or loss. The Company had received the refund on 21 March 2014.
Tahun pajak 2009 2009 fiscal year
Pada tahun 2014, Perseroan menerima surat pemberitahuan dari DJP untuk melakukan pembetulan atas SPT Tahunan pajak penghasilan badan. Dampak atas penyesuaian tersebut sebesar Rp 30.107 telah dibayarkan dan dicatat pada laporan laba rugi komprehensif konsolidasian tahun 2014. Pada bulan Desember 2014, Perseroan menerima STP terkait denda atas kurang bayar PPh Badan sejumlah Rp 33.118. Perseroan mengajukan permohonan pengurangan sanksi kepada DJP. Pada bulan April 2015, DJP mengabulkan permohonan Perseroan atas pengurangan sanksi, sehingga sanksi tersebut menjadi sejumlah Rp 14.451.
Sanksi sebesar Rp 14.451 telah dibayar oleh Perseroan melalui mekanisme pemotongan atas jumlah kelebihan pembayaran pajak atas putusan banding PPh 26 masa pajak Januari - Desember 2006. Pada tanggal 12 Mei 2015 Perseroan mengajukan permohonan pengurangan sanksi yang kedua kepada DJP. Pada bulan Oktober 2015, DJP menolak permohonan Perseroan atas pengurangan sanksi, sehingga jumlah sanksi tersebut sama dengan keputusan sebelumnya.
In 2014, the Company received notification letter from DGT to rectify the annual corporate income tax return. The effect of the rectification amounted to Rp 30,107 was fully paid and recorded in the 2014 consolidated statement of comprehensive income. In December 2014, the Company received STP of penalty of corporate
income tax underpayment amounted to
Rp 33,118. The Company has submitted a tax penalty reduction letter to DGT. In April 2015, DGT granted the Company’s appeal for tax penalty reduction, which made the tax penalty becoming Rp 14,451.
Tax penalty amounted to Rp 14,451 had been paid by the Company through deduction of the amount of tax overpayment based on tax appeal decision for income tax Article 26 for the January-December 2006 period. On 12 May 2015, the Company filed the second tax penalty reduction to DGT. In October 2015, DGT
rejected the Company’s appeal for tax penalty
reduction which the amount of tax penalty remains the same with previous decision.
e. Surat ketetapan pajak (lanjutan) e. Tax assessments (continued)
Perseroan (lanjutan) The Company (continued)
Tahun pajak 2010 2010 fiscal year
Pada bulan Oktober 2013, Perseroan menerima surat pemberitahuan dari DJP untuk melakukan pembetulan atas SPT Tahunan pajak penghasilan badan. Dampak atas penyesuaian tersebut sebesar Rp 22.206 telah dibayarkan dan dicatat pada laporan laba rugi konsolidasian tahun 2013. Pada bulan Desember 2014, Perseroan menerima STP terkait denda atas kurang bayar PPh Badan sejumlah Rp 14.212. Perseroan mengajukan permohonan keberatan kepada DJP. Pada bulan April 2015, DJP mengabulkan permohonan Perseroan atas pengurangan sanksi, sehingga sanksi tersebut menjadi sejumlah Rp 10.659.
In October 2013, the Company received notification letter from DGT to rectify the annual corporate income tax return. The effect of the rectification amounted to Rp 22,206 was fully paid and recorded in the 2013 consolidated statement of profit or loss. In December 2014, The Company received STP of penalty for corporate income tax underpayment amounted to Rp 14,212. The Company has submitted an objection letter to DGT. In April 2015, DGT
granted Company’s appeal for tax penalty reduction, which made the tax penalty becoming Rp 10,659.
Sanksi sebesar Rp 10.659 telah dibayar oleh Perseroan melalui mekanisme pemotongan atas jumlah kelebihan pembayaran pajak atas putusan banding PPh 26 masa pajak Januari - Desember 2006. Pada tanggal 12 Mei 2015 Perseroan mengajukan permohonan pengurangan sanksi yang kedua kepada DJP Pada bulan Oktober 2015, DJP menolak permohonan Perseroan atas pengurangan sanksi, sehingga jumlah sanksi tersebut sama dengan keputusan sebelumnya.
Tax penalty amounted to Rp 10,659 had been paid by the Company through deduction of the amount of tax overpayment based on tax appeal decision for income tax Article 26 for the January - December 2006 period. On 12 May 2015, the Company filed the second tax