a. Pajak dibayar dimuka a. Prepaid taxes
31 Desember 2013/ 31 Desember 2012/
December 31,2013 December 31,2012
Pajak pertambahan nilai - masukan 373.339.388 678.468.538 Value added tax - in
Pajak penghasilan pasal 23 4.608.455.087 4.213.110.577 Income tax article 23
Pajak penghasilan pasal 22 2.092.670.490 2.092.670.490 Income tax article 22
Pajak penghasilan pasal 4 (2) - 352.845.774 Income tax article 4 (2)
Pajak penghasilan pasal 25 117.401.122 87.075.164 Income tax article 25
Fiskal - 47.000.000 Fiscal
Total 7.191.866.087 7.471.170.543 Total
b. Utang pajak b. Taxes payables
31 Desember 2013/ 31 Desember 2012/
December 31,2013 December 31,2012
Pajak pertambahan nilai - keluaran 11.774.551.896 10.037.470.060 Value added tax - out
Pajak penghasilan pasal 21 777.686.141 691.207.139 Income tax article 21
Pajak penghasilan pasal 22 - 1.240.000 Income tax article 22
Pajak penghasilan pasal 23 791.550.846 791.258.167 Income tax article 23
Pajak penghasilan pasal 25 6.267.342 6.409.350 Income tax article 25
Pajak penghasilan pasal 29 3.172.369.919 3.172.369.919 Income tax article 29
Pajak penghasilan pasal 4 (2) 1.813.862.004 1.678.297.770 Income tax article 4 (2)
Pajak final 700.000 280.000 Final tax
Total 18.336.988.148 16.378.532.405 Total
c. Pajak Penghasilan c. Income Tax
Manfaat (Beban) pajak Grup adalah sebagai berikut: Tax benefit (Expense) of the Group was as follows:
2013 2012
Pajak kini: Current tax:
Perusahaan - - Company
Entitas Anak - - Subsidiaries
Sub-total - - Sub-total
Pajak tangguhan: Deferred tax:
Perusahaan 9.114.831.767 1.539.549.724 Company
Entitas Anak (7.311.095.718) - Subsidiaries
Sub-total 1.803.736.049 1.539.549.724 Sub-total
Total Manfaat (Beban) Total Income Tax Benefit
Pajak Penghasilan 1.803.736.049 1.539.549.724 (Expense)
Rekonsiliasi antara laba (rugi) Perusahaan sebelum manfaat (beban) pajak dan estimasi laba (rugi) fiskal untuk periode yang berakhir pada tanggal 31 Desember 2013 dan 2012 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 periods ended December 31, 2013 and 2012, based on the consolidated statements of comprehensive income in Rupiahand Indonesian Rupiah:
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
2013 2012
Laba (rugi) sebelum manfaat (beban) Income (loss) before
pajak penghasilan menurut income tax benefit (expense) per
laporan laba rugi komprehensif consolidated statements of
konsolidasian 1.605.431.147 2.582.426.211 comprehensive income
Dikurangi (laba) rugi sebelum manfaat (beban) Less (income) loss of Subsidiaries
pajak penghasilan Entitas Anak (7.271.804.184) (14.707.651.821) before income tax benefit (expense)
Laba (rugi) perusahaan sebelum Income (loss) before
beban pajak penghasilan (5.666.373.037) (12.125.225.610) income tax expenses
Beda tetap Permanent difference
Biaya pajak 129.430.005 - Taxes expense
Keuntungan penjualan aset tetap - 202.699.328 Gain on sales fixed assets
Pendapatan bunga (1.674.277) 45.661.881 Interest expense
Lainnya - 12.846.341 Others
Subtotal 127.755.728 261.207.550 Sub-total
Beda temporer Temporary difference
Penyusutan aset tetap - 244.312.034 Depreciation of fixed assets
Penyisihan penurunan nilai persediaan - (1.543.000) Provision for inventory impairment
Pemulihan penurunan nilai piutang - 3.921.046.182 Provision for receivable impairment
Imbalan kerja (487.536.504) 1.261.447.579 Employee benefits
Subtotal (487.536.504) 5.425.262.795 Sub-total
Total (359.780.776) 5.686.470.345 Total
Taksiran rugi fiskal tahun berjalan (6.026.153.813) (6.438.755.265) Estimated fiscal loss for the year
Kompensasi rugi fiskal Fiscal loss carried forward
- awal tahun (80.501.138.866) (86.988.335.205) - beginning of the year
Rugi fiskal kadaluarsa tahun 2013 dan 2012 35.523.051.833 12.925.951.604 Fiscal loss expired in 20123and 2012
Taksiran Rugi Fiskal - Estimated Fiscal Loss -
Akhir periode (51.004.240.846) (80.501.138.866) End of the Period
d. Pajak Tangguhan d. Deferred Tax
Mutasi aset (liabilitas) pajak tangguhan - bersih dan manfaat (beban) pajak yang terkait pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:
Movements of deferred tax assets (liabilities) net and the related tax benefit (expense) as of December 31, 2013 and 2012 were as follows:
Dibebankan Dibebankan
pada pada
Laporan Laporan
Laba Rugi Laba Rugi
Komprehensif Komprehensif
Konsolidasian/ Konsolidasian/
Charged to Saldo Charged to Saldo
Saldo Consolidated 31 Desember/ Consolidated 31 Desember/
1 Januari/ Statements of Balance as of Statements of Balance as of
Balance as of Comprehensive December 31, Comprehensive December 31,
January 1, 2012 Income 2012 Income 2013
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 6.014.579.814 - 6.014.579.814 15.684.723.767 21.699.303.581 Accumulated fiscal loss
Manfaat imbalan kerja 995.882.233 156.719.848 1.152.602.081 (630.527.047) 522.075.034 Employee benefits
Penyisihan penurunan nilai Allowance impairment
piutang 5.794.137.148 749.645.289 6.543.782.437 (2.766.617.592) 3.777.164.845 receivables
Penyisihan penurunan nilai - - - Allowance impairment
persediaan 464.109.647 1.796.549 465.906.196 (317.995.482) 147.910.714 inventories
Penyusutan aset tetap 3.158.493.151 - 3.158.493.151 (2.854.751.878) 303.741.273 Depreciation of fixed assets
Aset pajak tangguhan Deferred tax assets of
Perusahaan 16.427.201.993 908.161.686 17.335.363.679 9.114.831.767 26.450.195.446 the Company
Entitas Anak Subsidiary
Aset pajak tangguhan - bersih 21.540.365.579 631.388.038 22.171.753.617 (7.311.095.718) 14.860.657.899 Deferred tax assets - net
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
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 November 2009, PT WOW TV, Entitas Asosiasi menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) antara lain sebesar Rp 15,554,650,668 untuk PPh Badan serta Rp 2,412,852,366 untuk pajak pertambahan nilai.
On November 2009, PT WOW TV, an Associate, received several Tax Assessment Letter for Underpayment (SKPKB) which consist of Rp 15,554,650,668 for Corporate Income Tax and Rp 12,412,852,366 for value added tax.
Pada 29 November 2013, PT WOW TV, Entitas Asosiasi menerima putusan pengadilan pajak dengan keputusan No. 48418/PP/M.XI/13/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Penghasilan Pasal 26 masa pajak Januari – Desember 2007 sebesar Rp15.967.436.800.
On November 29, 2013, PT WOW TV, an Associate, received tax court decisions No. 48418/PP/M.XI/13/2013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment Income Tax Article 26 period January December 2007 amounted to Rp15,967,436,800.
Pada 29 November 2013, Perusahaan menerima putusan pengadilan pajak dengan keputusan No. 48419/PP/M.XI/13/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai masa pajak Januari – Desember 2007 sebesar Rp5.475.859.200.
On November 29, 2013, The Company received tax court decisions No. 48419/PP/M.XI/13/2013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment value Added Tax January-December 2007 amounted to Rp5,475,859,200.
18. BIAYA YANG MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
31 Desember 2013/ 31 Desember 2012/
December 31,2013 December 31,2012
Gaji dan tunjangan - 1.195.597.100 Salaries and allowance
Jasa profesi 592.040.373 592.040.373 Professional fee
Lain-lain 384.795.816 7.329.433.370 Others
Total 976.836.189 9.117.070.843 Total
19. LIABILITAS IMBALAN KERJA 19. EMPLOYEE BENEFIT OBLIGATIONS
Perusahaan mengakui Liabilitas imbalan kerja sesuai dengan peraturan ketenagakerjaan yang berlaku. Kewajiban diestimasi atas imbalan Kerja Perusahaan per 31 Desember 2013 dan 2012 di Hitung Oleh PT. Sakura Aktualita Indonesia, aktuaris independen melalui laporannya tanggal 4 Maret 2014 dan 18 Maret 2013.
The Company recognizes liabilities for employee benefits in accordance with applicable labor laws. Work estimated liability for the Company as of December 31, 2013 and 2012 in Count By PT. Sakura actuality Indonesia, through an independent actuary report dated March 4, 2014 and March 18, 2013.
Manajemen berkeyakinan bahwa estimasi atas uang jasa tersebut telah memadai untuk Liabilitas imbalan kerja.
Management believes that the estimates of the money has been adequate services for employee benefit obligations.