wit h independent auditors’ report
FINANCIAL STATEMENTS As of December 31, 2016 and
15. PERPAJAKAN TAXATION
Utang pajak terdiri dari: Taxes payable consist of:
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
Pajak penghasilan Income taxes
Pasal 4(2) 66.641.122 49.914.772 Article 4(2) Pasal 21 1.686.652.814 1.626.646.215 Article 21 Pasal 22 326.793.591 219.419.890 Article 22 Pasal 23 353.329.073 299.629.838 Article 23 Pasal 25 864.270.708 748.323.062 Article 25 Pasal 26 30.120.867 34.944.981 Article 26 Pasal 29 7.481.876.752 - Article 29
Pajak pertambahan nilai 1.664.050.233 112.510.909 Value-added tax
Total Utang Pajak 12.473.735.160 3.091.389.667 Total Taxes Payable
Rekonsiliasi antara rugi komersial sebelum beban pajak, sesuai dengan laporan laba rugi dan penghasilan komprehensif lain konsolidasian, dan akumulasi rugi fiskal Perusahaan adalah sebagai berikut:
The reconciliation between loss before tax expense, as shown in the consolidated statement of profit or loss and other comprehensive income, and accumulated tax loss of the Company is as follows:
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31
2016 2015
Rugi sebelum beban
pajak sesuai dengan laporan Loss before tax expense
laba rugi dan penghasilan per consolidated statement
komprehensif lain of profit or loss and other
konsolidasian (10.310.364.592) (33.083.659.515) comprehensive income
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31
2016 2015
Rugi sebelum Loss before tax
beban pajak - Perusahaan (52.051.233.646) (52.189.833.390) expense - The Company
Beda waktu: Temporary differences:
Penyisihan imbalan kerja karyawan 6.098.042.207 3.591.957.865 Provision for employees benefits
Depreciation of assets Penyusutan aset sewa pembiayaan 200.654.333 281.396.373 under finance lease
Penyusutan aset tetap (24.979.053) 422.996.665 Depreciation of fixed assets
Biaya bunga atas transaksi Interest expense
sewa pembiayaan 24.036.766 31.174.768 from finance lease
Pembayaran imbalan kerja karyawan (3.109.500.000) (163.958.700) Payments of employees benefits
Beban sewa (422.045.231) (590.392.000) Rent expense
Piutang lain-lain (382.091.576) - Other receivables
Sub-total 2.384.117.446 3.573.174.971 Sub-total
Beda tetap: Permanent differences:
Gaji, upah dan kesejahteraan Salaries, wages and employees’
karyawan 8.637.897.317 7.821.056.522 welfare
Jamuan, sumbangan dan Entertainment, donations and
representasi 6.840.442.307 2.084.968.027 representation
Perbaikan dan pemeliharaan 232.324.544 207.892.436 Repairs and maintenance
Komunikasi 124.465.994 128.763.063 Communication
Beban pajak 25.513.055 24.912.521 Tax expense
Penghasilan bunga yang telah Interest income already subjected to
dikenakan pajak bersifat final (153.078.331) (149.475.127) final tax
Penghasilan sewa yang telah Rent income already subjected to
dikenakan pajak bersifat final (1.429.715.000) (140.440.000) final tax
Sub-total 14.277.849.886 9.977.677.442 Sub-total
Estimasi rugi Estimated fiscal loss
fiskal - Perusahaan (35.389.266.314) (38.638.980.977) - The Company
Kompensasi rugi fiskal Tax loss carried forward
tahun: for :
2013 (7.277.955.464) (7.277.955.464) 2013
2014 (19.797.952.013) (19.797.952.013) 2014
2015 (38.638.980.977) - 2015
Akumulasi rugi fiskal Accumulated tax loss
- Perusahaan (101.104.154.768) (65.714.888.454) - The Company
Perhitungan beban pajak tahun berjalan dan estimasi utang pajak penghasilan (tagihan pajak penghasilan) adalah sebagai berikut:
The computation of current tax expense and estimated income tax payable (claim for tax refunds) is as follows:
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31
2016 2015
Estimasi penghasilan kena pajak Estimated taxable income
(dibulatkan) (rounded-off)
Perusahaan - - The Company
Entitas anak 72.244.966.000 43.522.800.000 Subsidiary
KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun
yang Berakhir Pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
FINANCIAL STATEMENTS As of December 31, 2016 and
for The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31
2016 2015
Beban pajak - tahun berjalan Tax expense - current
Entitas anak 18.061.241.500 10.880.700.000 Subsidiary
Koreksi sesuai Surat Ketetapan Pajak Adjustment according to Tax Assessment
Lebih Bayar atas estimasi tagihan Letter on estimated claims for tax
pajak penghasilan tahun 2014 refund for fiscal year 2014
Perusahaan - - The Company
Entitas anak 763.099.250 - Subsidiary
Beban pajak dalam laporan laba rugi Tax expense per consolidated
dan penghasilan komprehensif statement of profit or loss and other
lain konsolidasian 18.824.340.750 10.880.700.000 comprehensive income
Pajak penghasilan dibayar di muka Tax expense - current
Perusahaan 922.047.404 922.047.404 The Company
Entitas anak 10.579.364.748 12.576.906.431 Subsidiary
Estimasi utang (tagihan) pajak Estimated tax payable
penghasilan (claim for tax refunds)
Pasal 29 - Perusahaan (922.047.404) (922.047.404) Article 29 - The Company
Pasal 29 - Entitas anak 7.481.876.752 (1.696.206.431) Article 29 - Subsidiary
Rekonsiliasi antara beban pajak yang dihitung dengan menggunakan tarif pajak berdasarkan peraturan perpajakan yang berlaku dengan rugi sebelum beban pajak, dan beban pajak, sesuai dengan laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The reconciliation between tax expense is calculated by applying the applicable tax rates based on existing tax regulation to the loss before tax expense, and tax expense, as 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
2016 2015
Rugi sebelum beban
pajak sesuai dengan laporan Loss before tax expense
laba rugi dan penghasilan per consolidated statement of profit or
komprehensif lain konsolidasian (10.310.364.592) (33.083.659.515) loss and of comprehensive income
Eliminasi sehubungan dengan transaksi Elimination relating to transactions with
aset tetap Entitas anak 2.936.481.884 2.673.300.368 fixed asset of a Subsidiary
Rugi sebelum beban
pajak sesuai dengan laporan Loss before tax expense
laba rugi dan penghasilan per consolidated statement of profit or
komprehensif lain konsolidasian (7.373.882.708) (30.410.359.147) loss and of comprehensive income
Manfaat pajak berdasarkan Tax benefit based on
tarif pajak yang berlaku 1.843.470.677 7.602.589.787 applicable tax rates
Tax effects on the permanent
Pengaruh pajak atas beda tetap (5.380.579.794) (3.842.931.617) differences
Beban pajak - tidak final (3.537.109.117) 3.759.658.170 Tax Expense - Non Final
Cadangan atas aset pajak tangguhan on deferred tax assets
Perusahaan (17.348.385.013) (9.659.745.244) The Company
Entitas anak (4.703.220.300) (3.636.082.988) Subsidiary
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31
2016 2015
Pajak tidak final, neto (25.588.714.430) (9.536.170.062) Net tax expense non final
Koreksi sesuai Surat Ketetapan Pajak Adjustment according to Tax Assessment
Lebih Bayar atas estimasi tagihan Letter on estimated claims for tax
pajak penghasilan tahun 2014 (763.099.250) - refund for fiscal year 2014
Beban pajak sesuai Tax expense per consolidated
laporan laba rugi dan penghasilan statement of profit or loss and
komprehensif lain konsolidasian (26.351.813.680) (9.536.170.062) other comprehensive income, net
Rincian manfaat pajak tangguhan adalah sebagai berikut:
The details of deferred tax benefit are
as follows:
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31
2016 2015
Pengaruh beda waktu pada tarif Tax effects of temporary differences at
pajak yang berlaku applicable tax rate
Perusahaan The Company
Rugi fiskal 8.847.316.579 9.659.745.244 Fiscal loss
Penyisihan imbalan kerja
karyawan 1.524.510.551 897.989.466 Provision for employees benefits
Penyusutan aset sewa pembiayaan 50.163.583 70.349.094 Depreciation of assets
under finance lease
Penyusutan aset tetap (6.244.763) 105.749.166 Depreciation of fixed assets
Biaya bunga atas transaksi Interest expense
sewa pembiayaan 6.009.191 7.793.692 from finance lease
Beban sewa (105.511.308) (147.598.000) Rent expense
Pembayaran imbalan kerja karyawan (777.375.000) (40.989.675) Payments of employees benefits
Piutang lain-lain (95.522.894) - Other receivables
9.443.345.939 10.553.038.987
Dampak atas aset pajak tangguhan Effect of unrecognized
yang tidak diakui deferred tax assets
- Tahun berjalan (9.443.345.939) (9.659.745.244) Current year -
- Tahun lalu (7.905.039.073) - Prior year -
Subtotal (7.905.039.073) 893.293.743 Subtotal
Entitas anak Subsidiaries
Penyisihan imbalan kerja karyawan 1.073.776.437 870.754.491 Provision for employees benefits
Amortisasi aset tak berwujud 40.529.375 40.529.375 Amortization of intangible assets
Penyusutan aset tetap (353.176.519) (192.548.296) Depreciation of fixed assets
Cadangan kerugian penurunan nilai Allowance for impairment losses
piutang usaha (2.500.000) 1.562.500 of trade receivables
Pembayaran imbalan kerja karyawan (381.276.025) (249.474.375) Payments of employees benefits
Rugi atas pelepasan aset tetap 212.875 (19.587.500) Loss on disposal of fixed assets
Subtotal 377.566.143 451.236.195 Subtotal
(Beban) manfaat pajak tangguhan (7.527.472.930) 1.344.529.938 Deferred tax (expense) benefit
KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun
yang Berakhir Pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
FINANCIAL STATEMENTS As of December 31, 2016 and
for The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
Pengaruh pajak yang signifikan atas beda waktu antara pelaporan komersial dan pajak adalah sebagai berikut:
The significant effects of temporary differences between commercial and tax reporting are as follows:
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja
karyawan 8.320.749.349 7.573.613.796 Employees benefits liability
Uang muka kepada pemasok 174.615.744 174.615.744 Advances to suppliers
Kewajiban sewa pembiayaan 52.015.642 151.517.758 Obligation under finance lease
Piutang usaha 23.063.185 23.063.185 Trade receivables
Uang jaminan 14.033.880 15.183.880 Security deposits
Piutang lain-lain - 95.522.894 Other receivables
Aset tetap - 72.176.146 Fixed assets
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (10.184.242) - Fixed assets
Aset sewa pembiayaan (73.225.125) (200.654.330) Assets under finance lease
Cadangan atas aset pajak tangguhan (8.501.068.433) - Valuation allowance on deferred tax assets
Aset pajak tangguhan, neto - 7.905.039.073 Deferred tax assets, net
Entitas anak Subsidiaries
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja karyawan 7.378.193.460 6.685.693.048 Employees benefits liability
Penyisihan kerugian penurunan Allowance for impairment losses
nilai piutang usaha - 2.500.000 of trade receivables
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (4.759.592.292) (4.406.628.648) Fixed assets
Aset tak berwujud (162.117.500) (202.646.875) Intangible assets
Aset pajak tangguhan, neto 2.456.483.668 2.078.917.525 Deferred tax assets, net
Aset pajak tangguhan Deferred tax assets effect
dampak dari ekuitas fromequity
Pengukuran kembali atas
liabilitas imbalan Remeasurement of employees
kerja karyawan benefits liability
Perusahaan (129.706.548) (445.642.786) The Company
Entitas anak 1.117.122.763 (14.105.496) Subsidiaries
Cadangan atas aset pajak tangguhan 129.706.548 - Valuation allowance on deferred tax assets
3.573.606.431 9.524.208.316
Pada tanggal 31 Desember 2016 dan 2015 manajemen berpendapat bahwa tidak terdapat kepastian bahwa aset pajak tangguhan yang timbul dari kerugian fiskal dapat direalisasikan di masa yang akan datang, sehingga, manfaat pajak tangguhan masing-masing senilai Rp22.051.605.313 dan Rp13.295.828.232 pada tanggal-tanggal tersebut tidak diakui dalam laporan keuangan konsolidasian.
As of December 31, 2016 and 2015 the management believes that there is no certainty that the deferred tax asset arising from fiscal loss can be realized in the future, hence deferred tax benefit
amounting to Rp Rp22,051,605,313 and
Rp13,295,828,232 as of those dates respectively, was not recognized in the consolidated financial statements.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
Untuk tujuan penyajian dalam laporan posisi keuangan konsolidasian, klasifikasi aset atau liabilitas pajak tangguhan untuk setiap perbedaan temporer di atas ditentukan berdasarkan posisi pajak tangguhan neto (aset neto atau liabilitas neto) setiap entitas.
For purposes of presentation in the consolidated statement of financial position, the asset or liability classification of the deferred tax effect of each of the above temporary differences is determined based on the net deferred tax position (net assets or net liabilities) on a per entity basis.
Rincian estimasi tagihan pajak adalah sebagai berikut:
The details of estimated claims for tax refunds are as follows:
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
Perusahaan The Company
Pajak Penghasilan Badan 922.047.404 922.047.404 Corporate Income tax
Pajak Pertambahan Nilai 691.766.511 5.038.051.178 Value-added tax
Entitas anak Subsidiaries
Pajak Penghasilan Badan Corporate Income tax
Tahun berjalan - 1.696.206.431 Current year
Tahun lalu 1.797.779.549 12.384.410.868 Prior year Pajak pertambahan nilai - 2.874.486.377 Value added tax
Total Estimasi Tagihan Total Estimated Claims for Tax
Pengembalian Pajak 3.411.593.464 22.915.202.258 Refunds
Perusahaan The Company
Pada tahun 2013, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak Penghasilan Badan tahun pajak 2011 dengan jumlah yang masih harus dibayar sebesar Rp46.216.481.651.
In 2013, the Company received Underpayment Tax Assessment Letter (SKPKB) of Corporate tax for fiscal year 2011 with amount to be paid amounting to Rp46,216,481,651.
Pada bulan September 2013, Perusahaan telah mengajukan keberatan atas SKPKB ini, karena menurut Perusahaan, beban pokok penjualan yang ditetapkan pemeriksa pajak tidak termasuk sebagian data pembelian bahan baku sehingga terdapat perbedaan laba yang cukup signifikan karena tidak diakuinya sebagian beban bahan baku. Pada bulan November 2013 Perusahaan menerima Surat Pemberitahuan Keberatan yang tidak Memenuhi Persyaratan No. S-1738/WPJ.07/KP.0808/2013.
In September 2013, the Company filed an objection for this assessment, since, according to the Company, the cost of sales based on tax examination does not include the partial data regarding raw materials purchase, therefore the differences in the amount of net income is quite significant due to unrecognized partial raw material expenses. In November 2013, the Company received Announcement of Objection Letter that is Ineligible No. S-1738/WPJ.07/KP.0808/2013.
Pada bulan Februari 2014 Perusahaan mengirimkan Surat Permohonan Pengurangan/Pembatalan Surat Ketetapan Pajak yang tidak Benar No. 004/PAN/JSS/II/14. Permohonan Perusahaan ditolak dengan Surat Keputusan Direktorat Jenderal Pajak No. KEP-2049/WPJ.07/2014 bulan Agustus 2014 tanpa menyebutkan alasan penolakan.
In February 2014, the Company has sent an Application for Reduction/Cancellation of Incorrect
Tax Assessments No. 004/PAN/JSS/II/14. The
Company’s application was rejected with by The Directorate General of Taxation in its Decision
Letter No.KEP-2049/WPJ.07/2014 in August 2014
KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun
yang Berakhir Pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
FINANCIAL STATEMENTS As of December 31, 2016 and
for The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
Perusahaan (lanjutan) The Company (continued)
Pada bulan Oktober 2014 Perusahaan mengirimkan Surat Permohonan Pengurangan/Pembatalan Surat Ketetapan Pajak yang Tidak Benar No.042/PAN/JSS/X/14. Permohonan Perusahaan ditolak dengan Surat Keputusan Direktorat Jenderal Pajak No. KEP-1187/WPJ.07/2015 tanggal 7 April 2015.
In October 2014, the Company has sent an Application for Reduction/Cancellation of Incorrect Tax Assessments No.042/PAN/JSS/X/14. The Company’s application was rejected with by The Directorate General of Taxation in its Decision Letter No. KEP-1187/WPJ.07/2015 on April 7, 2015.
Pada bulan Mei 2015 Perusahaan melakukan gugatan terhadap Surat Keputusan Direktorat Jenderal Pajak Nomor KEP-1187/WPJ.07/2015 ke Pengadilan Pajak.
In May 2015, the Company pursued a lawsuit on The Directorate General of Taxation in its Decision
Letter No. KEP-1187/WPJ.07/2015 to the Tax
Court. Setelah proses sidang di Pengadilan Pajak, pada
bulan Desember 2015, Perusahaan menerima pembatalan Surat Keputusan Direktorat Jenderal Pajak Nomor KEP-1187/WPJ.07/2015 dan diputuskan bahwa PPh Badan Perusahaan tahun 2011 adalah lebih bayar sebesar Rp922.047.404.
After the hearing process at Tax Court, in December 2015, the Company received the cancellation of The Directorate General of
Taxation in its Decision Letter
No. KEP-1187/WPJ.07/2015 and it was decided that the Corporate tax for fiscal year 2011 was overpaid amounting to Rp922,047,404.
Direktorat Jenderal Pajak dalam Ikhtisar Hasil Pembahasan Akhir tanggal 15 April 2015 telah menyetujui restitusi Pajak Pertambahan Nilai Perusahaan tahun 2014. Perusahaan telah menerima restitusi pada tanggal 6 Juni 2016 sebesar Rp1.100.609.287.
The Directorate General of Taxation in the Overview of the Results of Final Discussion dated April 15, 2015, has approved the claim for tax refund of the Company’s 2014 Value-added tax. The Company has received restitution on June 6, 2016 amounting Rp1,100,609,287.
Direktorat Jenderal Pajak dalam Ikhtisar Hasil Pembahasan Akhir tanggal 22 Januari dan 13 Februari 2015 telah menyetujui restitusi Pajak Pertambahan Nilai Perusahaan tahun 2013. Perusahaan telah menerima restitusi pada tanggal 18 Maret 2016 sebesar Rp3.051.143.640.
The Directorate General of Taxation in the Overview of the Results of Final Discussion dated January 22 and February 13, 2015, has approved the claim for tax refund of the Company’s 2013 Value-added tax. The Company has received restitution on March 18, 2016 amounting Rp3,051,143,640.
Estimasi penghasilan kena pajak tahun 2016 dan 2015 sesuai dengan Surat Pemberitahuan Tahunan (SPT) yang dilaporkan Perusahaan kepada Kantor Pelayanan Pajak (KPP).
Estimated taxable income in 2016 and 2015 are consistent with Annual Tax Return (SPT) for corporate income tax that reported by the Company to Tax Office (KPP).
Pada tahun 2015, Perusahaan menerima beberapa Surat Tagihan Pajak (STP) untuk pajak Pertambahan Nilai sehubungan dengan penyelesaian tunggakan pajak, tahun pajak 2013 dan 2014 dengan total yang masih harus dibayar sebesar Rp691.766.511. Perusahaan mengajukan gugatan atas keputusan tersebut ke Pengadilan Pajak pada tanggal 14 Januari 2016.
In 2015, the Company received Tax Assessment Letters (STP) of Value added tax in connection with the settlement of tax arrears for fiscal period 2013 and 2014 with amount to be paid amounting to Rp691,766,511. The Company pursued a lawsuit to the Tax Court on January 14, 2016.
Kantor Pajak telah memberikan tanggapan atas gugat Perusahaan ke Pengadilan Pajak pada tanggal 8 Maret 2016, dan menyatakan STP yang diterbitkan telah sesuai dengan data dan ketentuan yang berlaku. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian
Tax Office has responded to the Company’s pursue to the Tax Court on March 8, 2016, and declared that STP has been issued in accordance with the data and conditions apply. Up to the completion date of the consolidated financial statements, this lawsuit has not been completed.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
PT Aneka Coffee Industry (“ACI”), entitas anak PT. Aneka Coffee Industry (“ACI”), a subsidiary
Pada tanggal 31 Desember 2015, ACI memiliki tagihan pajak atas kelebihan pembayaran pajak penghasilan badan tahun pajak 2014 sebesar Rp12.384.410.868. Pada bulan April 2016, ACI telah menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) atas pajak penghasilan badan 2014 sebesar Rp11.621.311.618. SKPLB disajikan dengan Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas denda bunga atas pajak penghasilan pasal 23 tahun 2013 dan pajak penghasilan pasal 25 tahun 2015 sebesar Rp101.573.118. Pada tanggal 28 April 2016, ACI telah menerima pengembalian dari SKPLB, setelah dikurangi SKPKB sebesar Rp11.519.738.500. Sisa tagihan pajak sebesar Rp763.099.250 disajikan sebagai beban pajak tahun berjalan.
As of December 31, 2015, ACI has claim for tax refund on overpayment of corporate income tax for fiscal year 2014 amounting to Rp12,384,410,868. In April 2016, ACI has received Overpayment Tax Assessment Letter (SKPLB) on the 2014 corporate income tax amounting to Rp11,621,311,618. The SKPLB are offset with the Underpayment Tax Assessment Letter (SKPKB) on penalty interest article 23 for year 2013 and tax article 25 for year 2015 totaling Rp101,573,118. On April 28, 2016, ACI has received the refund of the SKPLB, net of SKPKB, amounting to Rp11,519,738,500. The remaining claim for tax refund balance of Rp763,099,250 are presented as current tax expense.
Pada tahun 2016, ACI mengajukan surat pertimbangan ulang untuk mengurangi atau menghapus denda bunga sebesar Rp101.573.118. Sampai dengan penyelesaian laporan keuangan konsolidasian, ACI belum menerima hasil dari Kantor Pajak.
In 2016, ACI filed a reconsideration letter to decrease or write off the interest penalty above amounting to Rp101,573,118. Up to the completion of the consolidated financial statements, ACI has not received the result from the Tax Office.
Pada tahun 2016, kantor Pajak melakukan pemeriksaan pajak dari pajak penghasilan badan tahun 2015. Sampai dengan penyelesaian laporan keuangan konsolidasian, pemeriksaan masih dalam proses.
In 2016, the Tax Office conducted a tax audit of 2015 corporate income tax. Up to the completion of the consolidated financial statements, the tax audit is still in process.