DAN ASUMSI OLEH MANAJEMEN
9. PREPAID TAXES AND CLAIMS FOR TAX REFUNDS (continued)
b) Tagihan pajak (lanjutan) b) Claims for tax refunds (continued)
Perusahaan telah membayar sebesar Rp615.590.607 berdasarkan jumlah yang disetujui pada saat pembahasan hasil pemeriksaan pajak. Perusahaan mengajukan keberatan atas hasil pemeriksaan tersebut kepada DJP pada tanggal 25 November 2010. Pada tanggal 8 November 2011, DJP menolak keberatan Perusahaan. Kemudian Perusahaan mengajukan gugatan pada tanggal 1 Februari 2012. Pada tanggal 28 November 2014, Pengadilan Pajak memutuskan untuk menolak gugatan Perusahaan dan mengharuskan Perusahaan untuk membayar kekurangan pembayaran pajak sebesar Rp31.403.491.341. Perusahaan membayar jumlah tersebut beserta denda pajak sebesar Rp30.787.900.734. Perusahaan telah membebankan pembayaran tersebut sebagai beban di tahun 2013 dan mempertahankan tagihan klaim pengembalian pajak sebesar Rp4.456.780.625 di laporan posisi keuangan konsolidasian. Pada tanggal 5 Maret 2014, Perusahaan mengajukan permohonan peninjauan kembali kepada Mahkamah Agung atas keputusan Pengadilan Pajak.
The Company had already paid the amount of Rp615,590,607 based on the agreed amount during the discussion of the result of the tax examination. The Company filed an objection on such assessment with the DGT on November 25, 2010. On November 8, 2011, the DGT rejected the Company’s objection. The Company then filed an appeal to the Tax Court on February 1, 2012. On November 28, 2014, the Tax Court decided against the Company’s appeal and required the Company
to pay the tax assessment of
Rp31,403,491,341. The Company paid this amount as well as the tax penalty thereon
amounting to Rp30,787,900,734. The
Company charged these payments to expense in 2013 and retained its claim for tax refund of
Rp4,456,780,625 in the consolidated
statement of financial position. On March 5, 2014, the Company filed a request to the Supreme Court for a judicial review of the Tax Court’s decision.
Pada bulan November 2016, Perusahaan menerima Putusan Mahkamah Agung No. 462/B/PK/PJK/2016 tertanggal 20 Juli 2016 yang mengabulkan permohonan peninjauan kembali Perusahaan dan membatalkan keputusan Pengadilan Pajak. Oleh karena itu, Perusahaan berhak atas tagihan klaim kelebihan pembayaran pajak untuk tahun pajak 2008 sebesar Rp3.377.438.753. Sehubungan dengan putusan Mahkamah Agung, DJP harus mengembalikan kelebihan pembayaran pajak sebesar Rp3.377.438.753 dan kekurangan pembayaran yang sebelumnya telah dibayarkan sebesar Rp31.403.491.431. Selain itu, DJP juga harus mengembalikan denda pajak yang telah dibayarkan Perusahaan sebesar Rp30.787.900.743 yang ditagih DJP melalui Surat Tagihan Pajak (STP).
In November 2016, the Company obtained the
Supreme Court Decision No.
462/B/PK/PJK/2016 dated July 20, 2016 approving the Company’s judicial review request and overturning the verdict of the Tax Court. Therefore, the Company has the right to claim the overpayment of corporate income tax
for fiscal year 2008 amounting to
Rp3,377,438,753. In accordance with the Supreme Court’s Decision, the DGT shall refund the claim for tax overpayment of Rp3,377,438,753 and the tax assessment previously paid of Rp31,403,491,431. In addition, the DGT shall also refund the tax penalty previously paid by the Company amounting to Rp30,787,900,734 assessed by the DGT through a Tax Collection Letter.
9. PAJAK DIBAYAR DI MUKA DAN TAGIHAN PAJAK (lanjutan)
9. PREPAID TAXES AND CLAIMS FOR TAX REFUNDS (continued)
b) Tagihan pajak (lanjutan) b) Claims for tax refunds (continued)
Pada bulan Februari 2017, Perusahaan menerima pengembalian pajak sebesar Rp34.300.546.645 setelah dikurangi denda pajak 2016 sebesar Rp480.383.449. Tagihan klaim pengembalian pajak sebesar Rp34.300.546.645 telah diakui di laporan posisi keuangan konsolidasian tahun 2016 dan sebesar Rp29.843.766.020 (Rp34.300.546.645 dikurangi Rp4.456.780.625) dikreditkan pada beban pajak penghasilan di laporan laba rugi dan penghasilan komprehensif lain tahun 2016. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, pengembalian sebesar Rp30.787.900.734 belum diterima oleh Perusahaan.
In February 2017, the Company received the
tax refund of Rp34,300,546,645 after
deducting 2016 tax penalties of
Rp480,383,449. The total claim for tax refund of Rp34,300,546,645 was recognized in the 2016 consolidated statement of financial position and the amount of Rp29,843,766,020 (Rp34,300,546,645 less Rp4,456,780,625) was credited to income tax expense in the 2016 consolidated statement of profit or loss and other comprehensive income. As of the completion date of these consolidated financial statements, the refund of Rp30,787,900,734 has not yet been received by the Company.
Pada tahun 2015, BGI menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) dari DJP atas pajak penghasilan pasal 21 dan 23 untuk tahun 2012. BGI menerima hasil ketetapan tersebut, dan telah membayar kurang bayar pajak penghasilan pasal 21 dan 23 untuk tahun 2012 dan denda masing-masing sebesar Rp1.242.706, Rp19.001.001 dan Rp9.780.362. Denda tersebut untuk pajak penghasilan pasal 21 dan 23 untuk tahun 2012 dibebankan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015.
In 2015, BGI received a tax assessment letter from the DGT for underpayments of income tax articles 21 and 23 for the year 2012. BGI accepted the result of the tax examination, and has paid the underpayment of income tax article 21 and 23 for the year 2012 and tax
penalty amounting to Rp1,242,706,
Rp19,001,001, and Rp9,780,362, respectively. Such tax penalty on income tax articles 21 and 23 for the year 2012 was charged to the 2015 consolidated statement of profit or loss and other comprehensive income.
Pada tanggal 8 April 2016, GNA menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) dari DJP atas pajak penghasilan badan tahun 2014 sebesar Rp1.430.994.250, yang lebih rendah sebesar Rp5.131.686 dari tagihan pajak yang diakui oleh GNA. GNA menerima hasil ketetapan tersebut, dan telah menerima pengembalian kelebihan pembayaran pajak penghasilan badan tersebut pada tanggal 18 Mei 2016. Selisih tersebut dibebankan sebagai denda pajak pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
On April 8, 2016, GNA received a tax overpayment letter for overpayment of corporate income tax for fiscal year 2014
(SKPLB) from DGT amounting to
Rp1,430,994,250 which is lower by
Rp5,131,686 than the claim for tax refund for fiscal year 2014 recognized by GNA. GNA agreed with the adjusted overpayment which was refunded to GNA on May 18, 2016. Such difference was charged as tax penalty in the 2016 consolidated statement of profit or loss and other comprehensive income.
9. PAJAK DIBAYAR DI MUKA DAN TAGIHAN PAJAK (lanjutan)
9. PREPAID TAXES AND CLAIMS FOR TAX REFUNDS (continued)
b) Tagihan pajak (lanjutan) b) Claims for tax refunds (continued)
Pada tanggal 21 April 2015, GNA menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) dari DJP atas pajak penghasilan badan tahun 2013 sebesar Rp391.055.715 yang lebih rendah sebesar Rp115.000 dari klaim lebih bayar pajak penghasilan badan tahun 2013 yang diakui oleh GNA. GNA menerima hasil ketetapan tersebut, dan telah menerima pengembalian kelebihan pembayaran pajak penghasilan badan tersebut pada tanggal 22 Juni 2015. Selisih tersebut dibebankan sebagai denda pajak pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015.
On April 21, 2015, GNA received a tax overpayment letter for overpayment of corporate income tax (SKPLB) for fiscal year
2013 from the DGT amounting to
Rp391,055,715 which is lower by Rp115,000 from the claim for overpaid corporate income tax for fiscal year 2013 recognized by GNA. GNA agreed with the adjusted overpayment and received the refund on June 22, 2015. Such difference was charged as tax penalty in the 2015 consolidated statement of profit or loss and other comprehensive income.
c) Pengampunan pajak c) Tax amnesty
Pada tahun 2016, BGI mengikuti program pengampunan pajak dan telah menyampaikan Surat Pernyataan Harta yang mencerminkan aset takberwujud (merek dagang ”Vienta”) sebesar Rp10.910.000.000, serta mengajukan permohonan penghentian pemeriksaan atas tahun pajak 2013. Pada tanggal 4 Agustus 2016, Kantor Pajak telah menerbitkan Surat Keterangan Pengampunan Pajak No. KET- 11/PPWPJ/PJ.20/2016 dengan denda pajak sebesar Rp218.200.000. BGI telah membayar denda pajak tersebut yang dibebankan sebagai beban denda pajak pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2016. Aset tersebut dilaporkan untuk pelaporan perpajakan dan tidak diakui dalam laporan keuangan konsolidasian.
In 2016, BGI participated in the tax amnesty program and submitted the Asset Declaration Letter reflecting an intangible asset (trademark “Vienta”) amounting to Rp10,910,000,000, and also submitted a request for the termination of the tax examination relating to fiscal year 2013. On August 4, 2016, the Tax Office
issued Tax Amnesty Letter
No. KET-11/PPWPJ/PJ.20/2016 indicating tax penalty amounting to Rp218,200,000. BGI paid the tax penalty and charged it to tax penalty expense in the 2016 statement of profit or loss and other comprehensive income. Such asset was reported only for tax purposes and not recognized in the consolidated financial statement.
10. BIAYA DIBAYAR DI MUKA DAN UANG MUKA 10. PREPAID EXPENSES AND ADVANCES
Akun ini terdiri dari: This account consists of:
2016 2015
Sewa gedung dan gudang 24.557.177.027 24.669.344.844 Building and warehouse rental
Uang muka pembelian 8.890.767.144 12.396.125.136 Advances for purchases
Operasi 2.040.900.907 2.424.487.232 Operational
Perjalanan dinas 613.537.722 754.187.611 Travel
Asuransi 79.235.061 62.778.768 Insurance
Lain-lain 4.491.427.738 4.563.795.560 Others
Jumlah 40.673.045.599 44.870.719.151 Total