Laporan keuangan konsolidasian t anggal 31 Desember 2015 dan unt uk t ahun yang berakhir pada t anggal t ersebut beserta laporan audit or independen/
ESTIMATES AND ASSUMPTIONS Penyusunanlaporan keuangan konsolidasian
18. PERPAJAKAN TAXATION
a. Taksiran tagihan pajak a. Estimated claim for tax refund
31 Desember/December 31,
2015 2014
Entitas Anak Subsidiaries
PT Bongkar Muat Olah Jasa PT Bongkar Muat Olah Jasa
Trisari Andal 1.127.264.238 - Trisari Andal
PT Escorindo Stevedoring 742.439.795 - PT Escorindo Stevedoring
Total 1.869.704.033 - Total
b. Rincian beban pajak final adalah sebagai berikut:
b. The details of final tax expense are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2015 2014
Final Final
Perusahaan 12.991.502.705 11.176.734.014 Company
Entitas Anak 172.800.000 1.239.640.579 Subsidiaries
Total 13.164.302.705 12.416.374.593 Total
c. Rincian (manfaat) beban pajak penghasilan adalah sebagai berikut:
c. The details of income tax expense (benefit) are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2015 2014
Kini Current
Entitas Anak 11.035.426.500 16.863.318.345 Subsidiaries
Tangguhan Deferred
Perusahaan (24.634.170.134) - Company
Entitas Anak 900.926.542 3.816.647.099 Subsidiaries
(23.733.243.592) 3.816.647.099
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2015 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak dibayar dimuka d. Prepaid taxes
31 Desember/December 31,
2015 2014
Perusahaan The Company
Pajak pertambahan nilai 10.282.745.920 6.594.474.115 Value added tax
Pajak Penghasilan pasal 23 529.813.691 255.890 Income tax-article 23
Entitas Anak Subsidiaries
Pajak pertambahan nilai 16.905.116.427 19.055.996.987 Value added tax
27.717.676.038 25.650.726.992
e. Utang pajak e. Taxes payable
31 Desember/December 31,
2015 2014
Perusahaan The Company
Pajak penghasilan Income taxes
Pasal 15 1.140.999.116 1.100.131.563 Article 15
Pasal 21 437.479.750 442.439.420 Article 21
Pasal 23 1.956.639.492 314.645.246 Article 23
Pasal 26 143.416.455 136.596.763 Article 26
Entitas Anak Subsidiaries
Pajak penghasilan Income taxes
Pasal 15 14.578.904 14.397.372 Article 15 Pasal 21 102.921.031 90.394.259 Article 21 Pasal 23 550.227.894 135.003.252 Article 23 Pasal 25 797.871.737 430.757.994 Article 25 Pasal 4 (2) 2.420.000 - Article 4 (2) Pasal 29 - 5.981.379.219 Article 29
Pajak pertambahan nilai - 515.682.734 Value added tax
Laporan Tahunan
PT Pelayaran Tempuran Emas Tbk 166
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2015 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak penghasilan kini f. Current income tax
Rekonsiliasi antara laba sebelum pajak final dan beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal Perusahaan adalah sebagai berikut:
The reconciliation between income before final tax and income tax expense, as shown in the consolidated statement of profit or loss and other comprehensive income, and estimated tax loss of the Company is as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2015 2014
Laba sebelum pajak final dan beban
pajak penghasilan menurut Income before final tax and
laporan laba rugi income tax expense per consolidated
dan penghasilan statement of profit or loss and
komprehensif lain konsolidasian 317.640.620.854 236.727.153.598 other comprehensive income
Laba entitas anak sebelum Income of subsidiaries before
pajak penghasilan (85.923.021.964) (119.369.392.587) income tax
Pembalikan atas jurnal eliminasi Reversal of inter-company
antar perusahaan pada eliminating entries
saat konsolidasi 26.287.834.064 4.968.332.877 during consolidation
Laba Perusahaan sebelum Income before income tax
pajak penghasilan 258.005.432.954 122.326.093.888 attributable to the Company
Beda tetap Permanent differences
Pendapatan dan beban yang Income and related expenses
telah dikenakan pajak final already sujected to final tax
Pendapatan jasa (1.072.360.860.255) (931.394.501.163) Service revenues
Beban jasa 590.323.220.308 601.337.295.744 Cost of services
Beban usaha 65.729.968.975 44.960.690.226 Operating expenses
Beban keuangan - neto 59.765.557.481 72.787.610.758 Finance cost - net
(356.542.113.491) (212.308.904.435)
Taksiran rugi fiskal Estimated tax loss
Perusahaan (98.536.680.537) (89.982.810.547) of the Company
Tax losses carry-forward
Rugi fiskal awal tahun (226.065.753.801) (136.082.943.254) at beginning of year
Koreksi dari kantor pajak 69.056.881.868 - Correction from tax office
Rugi fiskal akhir tahun (255.545.552.470) (226.065.753.801) Tax losses carry-forward at end of year
Taksiran rugi fiskal tahun 2015 hasil rekonsiliasi di atas menjadi dasar pengisian Surat Pemberitahuan Tahunan pajak penghasilan badan tahun 2015.
The 2015 estimated tax loss from the above reconciliation is the basis for the Company’s 2015 Annual Corporate Income Tax Returns.
Taksiran penghasilan kena pajak Perusahaan untuk tahun 2014, sebagaimana disebutkan di atas, sesuai dengan jumlah yang tercantum dalam SPT pajak penghasilan badan tahun 2014 yang dilaporkan ke Kantor Pajak.
The Company’s taxable income for 2014, as stated above, conforms with the amount reported to the Tax Office in its 2014 corporate income tax return.
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2015 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak penghasilan kini (lanjutan) f. Current income tax (continued)
Perhitungan beban pajak kini dan taksiran utang (tagihan) pajak penghasilan adalah sebagai berikut:
The calculation of current income tax expense and estimated income tax payable (claim for tax refund) are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2015 2014
Taksiran penghasilan kena pajak Estimated taxable income
(rugi fiskal) (tax loss)
Perusahaan (98.536.680.537) (89.982.810.547) Company
Entitas Anak 44.141.706.000 67.453.273.381 Subsidiaries
Beban pajak kini Current income tax expense
Perusahaan - - Company
Entitas Anak 11.035.426.500 16.863.318.345 Subsidiaries
Total 11.035.426.500 16.863.318.345 Total
Pajak penghasilan dibayar dimuka Prepayments of income taxes
Perusahaan - - Company
Entitas Anak 12.905.130.533 10.881.939.126 Subsidiaries
Total 12.905.130.533 10.881.939.126 Total
Taksiran utang (tagihan) Estimated income tax payable
pajak penghasilan (claim for tax refund)
Perusahaan - - Company
Entitas Anak (1.869.704.033) 5.981.379.219 Subsidiaries
Laporan Tahunan
PT Pelayaran Tempuran Emas Tbk 168
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2015 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak penghasilan kini (lanjutan) f. Current income tax (continued)
Rekonsiliasi antara manfaat pajak penghasilan, yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba komersial sebelum pajak penghasilan, setelah dikurangi pendapatan dan beban yang telah dikenakan pajak final dan pendapatan dari entitas anak asing dan pembalikan atas jurnal eliminasi antar perusahaan pada saat konsolidasi dan beban (manfaat) pajak penghasilan neto, seperti yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The reconciliation between the income tax benefit as calculated by applying the applicable tax rate to the commercial income before income tax, after deducting income and related expenses already subjected to final tax and income from foreign subsidiary and reversal of inter-company eliminating entries during consolidation and and the net income tax expense (benefit) shown in the consolidated statement of profit or loss and other comprehensive income is as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2015 2014
Laba sebelum pajak final dan beban Income before final tax and income tax
pajak penghasilan berdasarkan per consolidated statement of
laporan laba rugi dan penghasilan profit or loss and other
komprehensif lain konsolidasian 317.640.620.854 236.727.153.598 comprehensive income
Pendapatan dan beban yang telah Income net of related expenses
dikenakan pajak final (355.729.468.101) (252.513.433.029) already subjected to final tax
Pendapatan dari entitas anak asing (37.987.896.196) 3.816.692.949 Income from foreign subsidiary
Pembalikan atas jurnal eliminasi Reversal of inter-company
antar perusahaan pada eliminating entries
saat konsolidasi 26.287.834.064 4.968.332.877 during consolidation
Rugi fiskal (49.788.909.379) (7.001.253.605) Tax loss
Manfaat pajak penghasilan sesuai Income tax benefit based on
dengan tarif pajak yang berlaku (12.447.227.345) (1.750.313.401) applicable tax rate
Perusahaan Company
Rugi fiskal tahun berjalan - 22.495.702.637 Tax losses during the year
Entitas Anak Subsidiaries
Pengaruh pajak atas beda tetap 1.003.206.333 167.584.348 Tax effects of permanent differences
Pendapatan yang telah dikenakan pajak penghasilan yang
bersifat final - (49.798.876) Income already subjected to final tax
Lain-lain (1.253.796.080) (183.209.264) Others
Beban (manfaat) pajak penghasilan Income tax expense (benefit) - net
- neto per laporan laba rugi per consolidated statement of
dan penghasilan komprehensif profit or loss and other
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2015 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
g. Perhitungan pajak final dan utang pajak final g. Final tax and final tax payable computation
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2015 2014
Pendapatan dari angkutan laut Income from sea freight and
dan sewa kapal yang dikenakan charter of vessels subjected
tarif pajak final final tax rate
Perusahaan 1.065.158.724.029 931.394.501.163 Company
Entitas Anak 14.400.000.000 103.303.381.600 Subsidiaries
Total 1.079.558.724.029 1.034.697.882.763 Total
Pajak final Final tax
Perusahaan 12.991.502.705 11.176.734.014 Company
Entitas Anak 172.800.000 1.239.640.579 Subsidiaries
Total 13.164.302.705 13.164.302.705 Total
Pajak final yang telah dibayar Prepayments of Final tax
Perusahaan 11.850.503.589 10.076.602.451 Company
Entitas Anak 158.221.096 1.225.243.207 Subsidiaries
Total 12.008.724.685 11.301.845.658 Total
Utang pajak final Final tax liability
Perusahaan 1.140.999.116 1.100.131.563 Company
Entitas Anak 14.578.904 14.397.372 Subsidiaries
Total 1.155.578.020 1.114.528.935 Total
h. Aset (liabilitas) pajak tangguhan h. Deferred tax assets (liabilities)
Manfaat (Beban) Pajak Tangguhan Dikreditkan (Dibebankan) ke/
Deferred Tax Benefit (Expense) Credited (Charged) to
Penghasilan 31 Desember 2014/ Laba Rugi Komprehensif
December 31, 2014 Tahun 2015/ Lain/Other
(Disajikan Kembali/ 2015 Profit Comprehensive 31 Desember 2015/
Restated) or Loss Income December 31, 2015
Aset Pajak Tangguhan: Deferred Tax Assets:
Perusahaan Company
Rugi fiskal - 24.634.170.134 - 24.634.170.134 Tax loss carry forward
Entitas Anak - Escorindo Subsidiary - Escorindo
Liabilitas imbalan kerja 407.575.492 91.587.012 (11.970.286) 487.192.218 Employee benefit liability
Penyusutan 66.012.577 (24.836.728) - 41.175.849 Depreciation
Total 473.588.069 24.700.920.418 (11.970.286) 25.162.538.201 Total
Liabilitas Pajak Tangguhan: Deferred Tax Liabilities:
Entitas Anak - Trisari Subsidiary - Trisari
Liabilitas imbalan kerja 1.129.658.900 (450.196.760) (90.455.702) 589.006.438 Employee benefit liability
Penyusutan (3.563.027.706) (1.934.887.849) - (5.497.915.555) Depreciation
Utang sewa pembiayaan (1.417.407.783) 1.417.407.783 - - Finance lease liabilities
Laporan Tahunan
PT Pelayaran Tempuran Emas Tbk 170
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2015 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
h. Aset (liabilitas) pajak tangguhan (lanjutan) h. Deferred tax assets (liabilities) (continued)
Manfaat (Beban) Pajak Tangguhan Dikreditkan (Dibebankan) ke/
Deferred Tax Benefit (Expense) Credited (Charged) to
Penghasilan
31 Desember 2013/ Laba Rugi Komprehensif 31 Desember 2014/
December 31, 2013 Tahun 2014/ Lain/Other December 31, 2014
(Disajikan Kembali/ 2014 Profit Comprehensive (Disajikan Kembali/
Restated) or Loss Income Restated)
Aset Pajak Tangguhan: Deferred Tax Assets:
Entitas Anak - Escorindo Subsidiary - Escorindo
Liabilitas imbalan kerja 405.567.411 63.368.764 (61.360.683) 407.575.492 Employee benefit liability
Penyusutan 170.178.848 (104.166.271) - 66.012.577 Depreciation
Penyisihan penurunan Allowance for impairment of
nilai aset (182.981.686) 182.981.686 - - asset
Utang sewa pembiayaan (213.786.695) 213.786.695 - - Finance lease liabilities
Total 178.977.878 355.970.874 (61.360.683) 473.588.069 Total
Liabilitas Pajak Tangguhan: Deferred Tax Liabilties:
Entitas Anak - Trisari Subsidiary - Trisari
Liabilitas imbalan kerja 899.158.512 54.471.461 176.028.927 1.129.658.900 Eemployee benefit liability
Penyusutan 220.115.583 (3.783.143.289) - (3.563.027.706) Depreciation
Utang sewa pembiayaan (973.461.638) (443.946.145) - (1.417.407.783) Finance lease liabilities
Total 145.812.457 (4.172.617.973) 176.028.927 (3.850.776.589) Total
Manajemen Kelompok Usaha berkeyakinan bahwa aset pajak tangguhan di atas dapat terpulihkan melalui penghasilan kena pajak di masa yang akan datang.
The Group’s management believes that the above deferred tax assets can be recovered through future taxable income.
Manajemen memutuskan untuk tidak mengakui aset pajak tangguhan sebesar Rp39,3 miliar sehubungan dengan rugi fiskal Perusahaan sebesar Rp157 miliar.
Management decided not to recognize the deferred tax asset for current year amounting to Rp39.3 billion on the Company’s tax losses carry-forward amounting to Rp157 billion.
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2015 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
19. PINJAMAN JANGKA PANJANG 19. LONG-TERM DEBTS
