III. Saling hapus antar instrumen keuangan Offsetting financial instruments Aset keuangan dan liabilitas keuangan saling
8. RESTRICTED CASH AND CASH EQUIVALENTS (continued)
Saldo kas yang dibatasi penggunaannya pada SCB, cabang Singapura sebesar AS$10.263.107 (2011: AS$10.016.753) merupakan cadangan kas Perusahaan yang digunakan untuk pembayaran bunga dan pokok pinjaman Club Deal (lihat Catatan 18b).
Saldo kas yang dibatasi penggunaannya pada ANZ sebesar AS$400.000 merupakan deposito Perusahaan yang digunakan sebagai jaminan untuk fasilitas bank garansi (lihat Catatan 30l).
Restricted cash at SCB, Singapore branch of US$10,263,107 (2011: US$10,016,753) represents the Company’s reserved bank accounts used for the payment of interest and principal under the Club Deal (refer to Note 18b).
Restricted cash at ANZ of US$400,000 represents the Company’s time deposits used to secure the bank guarantee facility (refer to Note 30l).
9. PERPAJAKAN 9. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Maret/ 31 Desember/
March December
2012 2011
(Tidak diaudit/ (Diaudit/
Unaudited) Audited)
Perusahaan The Company
Pajak Pertambahan Nilai 6,811,362 7,560,812 Value Added Tax
Kelebihan pembayaran pajak Overpayment of corporate
penghasilan income tax
- 2010 3,542,669 3,680,904 2010 -
- 2008 9,803,416 9,803,416 2008 -
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 154,497,696 140,597,235 Value Added Tax
Kelebihan pembayaran pajak Overpayment of corporate
penghasilan income tax
- 2010 4,079,114 4,079,114 2010 - - 2009 142,999 142,999 2009 - - 2008 9,917,172 9,917,172 2008 - - 2007 18,282,311 18,282,311 2007 - - 2006 6,047,480 6,047,480 2006 - - 2005 2005 - - 2003 540,428 540,428 2003 - 213,664,647 200,651,871
Bagian jangka pendek 5,030,224 1,721,911 Current portion
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
b. Hutang pajak b. Taxes payable
31 Maret/ 31 Desember/
March December
2012 2011
(Tidak diaudit/ (Diaudit/
Unaudited) Audited)
Perusahaan The Company
Pajak Penghasilan - pasal 29 1,695,502 48,700 Income tax - article 29 Pajak Penghasilan - pasal 26 26,941 14,146 Income tax - article 26 Pajak Penghasilan - pasal 23 2,826 6,426 Income tax - article 23 Pajak Penghasilan - pasal 21 - 76,938 Income tax - article 21 Pajak Penghasilan - pasal 15 23 47,931 Income tax - article 15 Pajak Penghasilan - pasal 4(2) 1,118 55 Income tax - article 4(2)
1,726,410 194,196
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 14,606,628 20,178,861 Value Added Tax Pajak Penghasilan - pasal 29 11,897,957 11,251,299 Income tax - article 29 Pajak Penghasilan - pasal 26 233 48 Income tax - article 26 Pajak Penghasilan - pasal 25 - 1,186,956 Income tax - article 25 Pajak Penghasilan - pasal 23 1,349,135 2,647,238 Income tax - article 23 Pajak Penghasilan - pasal 21 511,616 679,104 Income tax - article 21 Pajak Penghasilan - pasal 15 106,066 144,912 Income tax - article 15 Pajak Penghasilan - pasal 4(2) 315,445 313,106 Income tax - article 4(2)
28,787,080 36,401,524
30,513,490 36,595,720
c. Beban pajak penghasilan c. Income tax expense
31 Maret/ 31 Maret/
March March
2012 2011
(Tidak diaudit/ (Tidak diaudit/
Unaudited) Unaudited)
Perusahaan The Company
- Kini 1,657,493 - Current -
- Tangguhan (120,721) 3,665,843 Deferred -
1,536,772 3,665,843
Entitas anak Subsidiaries
- Kini 6,593,813 8,212,515 Current - - Tangguhan 3,248,715 10,866,088 Deferred - 9,842,528 19,078,603 Konsolidasian Consolidated - Kini 8,251,306 8,212,515 Current - - Tangguhan 3,127,994 14,531,931 Deferred - 11,379,300 22,744,446
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued) Perhitungan beban pajak penghasilan kini adalah
sebagai berikut:
The calculation of current corporate income tax expense is as follows:
31 Maret/ 31 Maret/
March March
2012 2011
(Tidak diaudit/ (Tidak diaudit/
Unaudited) Unaudited)
Laba sebelum Consolidated profit before
pajak penghasilan konsolidasian 46,398,213 97,457,626 income tax
Ditambah/(dikurangi): Add/(deduct):
Eliminasi konsolidasian 28,535,700 12,735,778 Consolidation eliminations Laba sebelum pajak penghasilan Profit before income tax - entitas anak (46,205,917) (98,230,814) subsidiaries - Laba sebelum pajak penghasilan Profit before income tax
- Perusahaan 28,727,997 11,962,590 the Company -
Beda temporer: Temporary differences:
Penyusutan 2,301,386 9,374,608 Depreciation
Biaya pengangkutan yang tangguhan - 307,978 Deferred barging expense Biaya keuangan yang ditangguhkan (2,734,849) (333,808) Deferred finance costs Penyisihan imbalan kerja karyawan 23,420 (23,777) Provision for employee benefits Provisi penurunan nilai 1,010,446 - Provision for impairment
Beda tetap: Permanent differences:
Ekuitas atas laba bersih
entitas anak dan perusahaan Equity in net profits
asosiasi (22,558,381) (4,993,756) of subsidiaries and associate Pendapatan bunga yang Interest income subject to final
dikenakan pajak final (140,048) (881,697) tax
Beban yang tidak dapat Non-deductible
dikurangkan untuk keperluan pajak - 1,995 expenses
(22,098,026) 3,451,543
Taksiran laba fiskal 6,629,971 15,414,133 Estimated fiscal income Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried
dibawa ke masa depan pada forward at the beginning
awal periode - (90,207,019) of the period
Penyesuaian rugi fiskal periode Correction to prior period
sebelumnya - (264,575) estimated tax losses
Taksiran penghasilan kena pajak/ Estimated taxable income/ (akumulasi rugi fiskal yang dapat (accumulated fiscal losses dibawa ke masa depan) pada carried forward) at the end akhir periode 6,629,971 (75,057,461) of the period Beban pajak penghasilan badan kini
dihitung dengan tarif pajak Current corporate income tax 25% - Perusahaan 1,657,493 - expense at - the Company Beban pajak penghasilan badan kini - Current corporate income tax
entitas anak 7,651,671 8,212,515 expense - subsidiaries
Beban pajak penghasilan badan kini - Consolidated current corporate
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued) Perhitungan pajak penghasilan kini dilakukan
berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan ketika SPT Tahunan disampaikan ke Direktorat Jenderal Pajak (“DJP”).
Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed to the Directorate General of Tax (“DGT”).
Rekonsiliasi antara beban pajak penghasilan dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan Perusahaan adalah sebagai berikut:
The reconciliation between income tax expense and the theoretical tax amount on the Company’s profit before income tax is as follows:
31 Maret/ 31 Maret/
March March
2012 2011
(Tidak diaudit/ (Tidak diaudit/
Unaudited) Unaudited)
Laba sebelum Consolidated profit before
pajak penghasilan konsolidasian 46,398,214 97,457,626 income tax
Ditambah/(dikurangi): Add/(deduct):
Eliminasi konsolidasian 28,535,700 12,735,778 Consolidation eliminations Laba sebelum pajak penghasilan Profit before income tax - entitas anak (46,205,917) (98,230,814) subsidiaries -
Laba sebelum pajak penghasilan Profit before income tax
- Perusahaan 28,727,997 11,962,590 the Company -
Pajak penghasilan dihitung
dengan tarif pajak 25% 7,181,999 2,990,647 Income tax at 25%
Ekuitas atas laba bersih
entitas anak dan perusahaan Equity in net profits
asosiasi (5,639,595) (1,248,439) of subsidiaries and associate
Pendapatan bunga yang Interest income subject to
dikenakan pajak final (35,012) (220,424) final tax
Penyesuaian tahun sebelumnya 29,380 2,143,560 Prior period adjustment
Beban yang tidak dapat Non-deductible
dikurangkan untuk keperluan pajak - 499 expenses
Beban pajak penghasilan Income tax expense
- Perusahaan 1,536,772 3,665,843 the Company -
Beban pajak penghasilan Income tax expense
- entitas anak 9,842,528 19,078,603 subsidiaries -
Beban pajak penghasilan - Consolidated corporate income
konsolidasian 11,379,300 22,744,446 tax expense
Grup telah mengakumulasi kerugian fiskal yang dapat dipakai sebagai pengurang penghasilan kena pajak di masa mendatang selama lima sampai delapan tahun sebagaimana ditetapkan dalam PKP2B masing-masing perusahaan atau peraturan pajak yang berlaku.
The Group has accumulated corporate income tax losses which are available to be carried forward and offset against future taxable income for periods of five to eight years as specified in each company’s CCoW or applicable tax regulations.
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
d. Aset pajak tangguhan, bersih d. Deferred tax assets, net
31 Maret/ 31 Desember/
March December
2012 2011
(Tidak diaudit/ (Diaudit/
Unaudited) Audited)
Perusahaan The Company
Perbedaan nilai buku aset tetap commercial and tax net book komersial dan fiskal 3,327,478 2,752,068 value of fixed assets Penyisihan atas penurunan nilai 13,682,364 13,462,683 Allowance for impairment Penyisihan imbalan kerja karyawan 61,892 56,037 Provision for employee benefits Beban pengangkutan ditangguhkan (356,574) (356,574) Deferred barging expenses Beban keuangan yang ditangguhkan (1,136,654) (456,429) Deferred finance cost Cadangan nilai wajar lindung nilai 738,971 738,971 Cash flow hedging reserve Aset pajak tangguhan, bersih 16,317,477 16,196,756 Deferred tax assets, net
Aset pajak tangguhan pada Deferred tax assets
awal periode 16,196,756 23,638,525 at the beginning of the period
(Dibebankan)/dikreditkan pada: (Charged)/credited to:
- Laporan laba rugi komprehensif Consolidated interim statement of - Interim konsolidasian 120,721 (8,450,052) comprehensive income - Cadangan nilai wajar lindung nilai - 1,008,283 Cash flow hedging reserve - Aset pajak tangguhan pada akhir Deferred tax assets at the end
periode 16,317,477 16,196,756 of the period
Entitas anak Subsidiaries
Rugi fiskal yang dibawa ke masa depan 2,494,941 2,494,941 Tax losses carried-forward
Difference between
Perbedaan nilai buku aset tetap commercial and tax net book
komersial dan fiskal 6,448,713 6,520,661 value of fixed assets
Penyisihan atas penurunan nilai 1,660,680 1,361,047 Allowance for impairment Penyisihan imbalan kerja karyawan 462,341 443,799 Provision for employee benefits Penyisihan persediaan usang 74,076 74,076 Allowance for obsolete inventory Biaya eksplorasi dan pengembangan Deferred exploration and yang ditangguhkan 316,170 (166,668) development expenditures Biaya pengupasan tanah yang
ditangguhkan 8,756,893 6,809,189 Deferred stripping costs Biaya mobilisasi yang ditangguhkan (666,713) (736,865) Deferred mobilisation costs
Sewa pembiayaan (2,157) (70,412) Finance lease
Biaya pengangkutan yang ditangguhkan (49,217) (139,231) Deferred barging expenses Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi, dan demobilisation, reclamation
restorasi 145,902 155,960 and restoration
Cadangan nilai wajar lindung nilai (32,059) (32,173) Cash flow hedging reserve
19,293,400 16,714,324
Aset pajak tangguhan pada awal Deferred tax assets at the periode 16,714,324 15,630,242 beginning of the period
(Dibebankan)/dikreditkan pada: (Charged)/credited to:
- Laporan laba rugi komprehensif Consolidated interim statement of - interim konsolidasian 2,579,076 1,116,255 comprehensive income - Cadangan nilai wajar lindung nilai - (32,173) Cash flow hedging reserve -
Aset pajak tangguhan pada akhir Deferred tax assets at the end of
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
d. Aset pajak tangguhan, bersih (lanjutan) d. Deferred tax assets, net (continued)
31 Maret/ 31 Desember/
March December
2012 2011
(Tidak diaudit/ (Diaudit/
Unaudited) Audited)
Transaksi dalam Grup Transactions within the Group Laba yang belum direalisasikan dari Unrealised profits from transaksi dalam Grup 4,786,405 4,577,660 transactions within the Group
Aset pajak tangguhan pada awal Deferred tax assets at the
periode 4,577,660 3,984,572 beginning of the period
Selisih kurs karena penjabaran Exchange difference due to
laporan keuangan financial statements translation
Dikreditkan pada Credited to consolidated
laporan laba rugi interim statement of
komprehensif interim konsolidasian 208,744 593,088 comprehensive income Aset pajak tangguhan pada akhir Deferred tax assets at the end of
periode 4,786,405 4,577,660 the period
Konsolidasian Consolidated
Rugi fiskal yang dibawa ke masa depan Tax losses carried-forward
2,494,941 2,494,941 Difference between commercial
Perbedaan nilai buku aset tetap and tax net book value
komersial dan fiskal 9,776,191 9,272,729 of fixed assets
Penyisihan atas penurunan nilai 15,026,874 14,823,730 Allowance for impairment Penyisihan imbalan kerja karyawan 524,233 499,836 Provision for employee benefits Biaya pengangkutan yang ditangguhkan (405,791) (495,805) Deferred barging expenses Beban keuangan yang ditangguhkan (1,136,654) (456,429) Deferred finance cost Penyisihan persediaan usang 74,076 74,076 Allowance for obsolete inventory Biaya eksplorasi dan pengembangan Deferred exploration and yang ditangguhkan 316,170 (166,668) development expenditures Biaya pengupasan tanah yang
ditangguhkan 8,756,894 6,809,189 Deferred stripping costs Biaya mobilisasi yang ditangguhkan (666,715) (736,865) Deferred mobilisation costs Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi dan demobilisation, reclamation
restorasi 145,902 155,960 and restoration
Sewa pembiayaan (2,157) (70,412) Finance leases
Cadangan nilai wajar lindung nilai 706,912 706,798 Cash flow hedging reserve
Unrealised profit
Laba yang belum direalisasikan dari from transactions
transaksi dalam Grup 4,786,405 4,577,661 within the Group
40,397,280 37,488,740
Aset pajak tangguhan pada awal Deferred tax assets at the periode 37,488,740 43,253,340 beginning of the period
(Dibebankan)/dikreditkan pada: (Charged)/credited to:
- Laporan laba rugi komprehensif Consolidated statement of - konsolidasian 2,908,541 (6,740,710) comprehensive income - Cadangan nilai wajar lindung nilai - 976,110 Cash flow hedging reserve - Aset pajak tangguhan pada akhir Deferred tax assets at the end
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
e. Liabilitas pajak tangguhan, bersih e. Deferred tax liabilities, net
31 Maret/ 31 Desember/
March December
2012 2011
(Tidak diaudit/ (Diaudit/
Unaudited) Audited)
Entitas anak Subsidiaries
Rugi fiskal yang dibawa ke masa depan Tax losses carried-forward
6,196,242 10,152,610 Difference between commercial
Perbedaan nilai buku aset tetap and tax net book value
komersial dan fiskal (594,749) (879,120) of fixed assets
Penyisihan imbalan kerja karyawan 277,026 248,853 Provision for employee benefits Biaya eksplorasi dan pengembangan Deferred exploration and yang ditangguhkan (5,209,849) (5,063,619) development expenditures Biaya pengupasan tanah yang
ditangguhkan (52,595,650) (50,010,847) Deferred stripping costs
Sewa pembiayaan (14,511) Finance leases
Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi, dan demobilisation, reclamation
restorasi 230,254 140,672 and restoration
Biaya pengangkutan yang ditangguhkan (536,773) (800,022) Deferred barging expenses
(52,248,010) (46,211,473)
Liabilitas pajak tangguhan pada awal Deferred tax liabilities at the periode (46,211,475) (15,103,374) beginning of the period
Dicatat pada: Charged to:
- Laporan laba rugi komprehensif Consolidated statement of - konsolidasian (6,036,535) (31,108,099) comprehensive income Liabilitas pajak tangguhan pada Deferred tax liabilities at the end akhir periode (52,248,010) (46,211,473) of the period
Konsolidasian Consolidated
Rugi fiskal yang dibawa ke masa depan Tax losses carried-forward
6,196,242 10,152,610 Difference between
Perbedaan nilai buku aset tetap commercial and tax net book
komersial dan fiskal (594,749) (879,120) value of fixed assets
Penyisihan imbalan kerja karyawan 277,026 248,853 Provision for employee benefits Biaya eksplorasi dan pengembangan Deferred exploration and yang ditangguhkan (5,209,849) (5,063,619) development expenditures Biaya pengupasan tanah yang
ditangguhkan (52,198,038) (50,010,847) Deferred stripping costs
Sewa pembiayaan (14,511) - Finance leases
Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi, dan demobilisation, reclamation
restorasi 230,254 140,672 and restoration
Biaya pengangkutan yang ditangguhkan (536,773) (800,022) Deferred barging expenses Kewajiban yang timbul dari Liabilities as arising from kombinasi bisnis (Catatan 22) (117,190,421) (117,190,421) business combination (Note 22)
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
e. Liabilitas pajak tangguhan, bersih (lanjutan) e. Deferred tax liabilities, net (continued)
31 Maret/ 31 Desember/
March December
2012 2011
(Tidak diaudit/ (Diaudit/
Unaudited) Audited)
Liabilitas pajak tangguhan pada Deferred tax liabilities at the awal periode (163,401,894) (15,103,374) beginning of the period
Dicatat pada: Charged to:
- Laporan laba rugi komprehensif Consolidated statement of - konsolidasian (6,036,535) (31,108,099) comprehensive income - Kepentingan nonpengendali - (60,318,730) Non-controlling interests - - Laba atas akuisisi - (56,871,691) Gain on acquisition - Liabilitas pajak tangguhan pada Deferred tax liabilities at the end akhir periode (169,438,429) (163,401,894) of the periode
f. Audit pajak f. Tax audits
Tanggal Kurang/(lebih) Keberatan/banding Status
penerbitan bayar atau yang diajukan pada
Surat rugi fiskal oleh Grup tanggal
Ketetapan/ (nilai penuh)/ (nilai penuh)/ laporan ini/
Decision Tahun Underpayment/ Objection/appeal Status
letter pajak/ Jenis pajak/ (overpayment) according as at
Perusahaan/ issuance Fiscal Type of or fiscal loss to the Group the date of
Company date year taxes (full amount) (full amount) the report
Perusahaan/ 5 Agustus/ 2008 PPh Badan/ Laba fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses The Company August 2011 Corporate Taxable income of Fiscal loss of banding/
income tax Rp 296,102,916,373 Rp.148,389,181,877 In appeal
process
IP 30 Maret/March 2008 PPh Badan/ Rugi fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses 2011 Corporate Fiscal loss of Fiscal loss of banding/ income tax Rp 33,647,643,629 Rp 33,865,719,558 In appeal
process
28 April/April 2008 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
2011 sebesar/ banding/
Underpayment of In appeal
Rp 27,563,098,987 process
TSA 11 Februari/ 2006 Restitusi PPN/ Nihil/Nil Restitusi PPN sebesar/ Dalam proses February 2009 VAT restitution VAT restitution of banding/
Rp 5,293,850,210 In appeal
process
12 Agustus/ 2007 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
August 2010 sebesar/ banding/
Underpayment of In appeal
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
f. Audit pajak f. Tax audits
Tanggal Kurang/(lebih) Keberatan/banding Status
penerbitan bayar atau yang diajukan pada
Surat rugi fiskal oleh Grup tanggal
Ketetapan/ (nilai penuh)/ (nilai penuh)/ laporan ini/
Decision Tahun Underpayment/ Objection/appeal Status
letter pajak/ Jenis pajak/ (overpayment) according as at
Perusahaan/ issuance Fiscal Type of or fiscal loss to the Group the date of
Company date year taxes (full amount) (full amount) the report
TSA (lanjutan/ 5 Mei/May 2008 PPh Badan/ Laba fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses continued) 2011 Corporate Taxable income of Fiscal loss of banding/ income tax Rp 3,215,337,995 Rp 41,454,156,881 In appeal
process
1 Juli/July 2008 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
2011 sebesar/ banding/
Underpayment of In appeal
Rp 5,567,261,696 process
1 Juni/June 2009 PPh Badan/ Rugi fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses 2011 Corporate Fiscal loss of AS$/ Fiscal loss of AS$/ keberatan/ income tax US$12,024,849 US$13,939,238 In objection
process
1 Juni/June 2009 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
2011 sebesar/ keberatan/
Underpayment of In objection
Rp 31,190,059,653 process
5 Mei/May 2009 Restitusi PPN/ Kurang bayar Restitusi PPN sebesar/ Dalam proses 2011 VAT restitution sebesar/ VAT restitution of keberatan/ Underpayment of Rp 46,037,950,467 In objection
Rp 39,597,547,312 process
PIK 12 Agustus/ 2007 PPh Badan/ Rugi fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses August 2010 Corporate Fiscal loss of Fiscal loss of banding/ income tax Rp 67,664,735,521 Rp 68,455,402,234 In appeal
process
18 Mei/May 2008 PPh Badan/ Rugi fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses
2011 Corporate Fiscal loss of Fiscal loss of banding/
income tax Rp 126,090,751,325 Rp 128,210,751,611 In appeal
process
6 Juni/June 2008 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
2011 sebesar/ banding/
Underpayment of In appeal
Rp 123,192,388,274 process
28 Desember/ 2009 Restitusi PPN/ Lebih bayar Restitusi PPN Dalam proses
December VAT restitution sebesar/ sebesar/ keberatan/ 2010 Overpayment of VAT restitution of In objection Rp 51,220,270,012 Rp 71,123,233,261 process 28 April/April 2009 PPh Badan/ Laba fiskal sebesar/ Laba fiskal sebesar/ Dalam proses
2011 Corporate Taxable income of Taxable income of keberatan/ income tax AS$/US$10,140,172 AS$/US$7,969,808 In objection
process
28 April/April 2009 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
2011 sebesar/ keberatan/
Underpayment of In objection
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
f. Audit pajak (lanjutan) f. Tax audits (continued)
Tanggal Kurang/(lebih) Keberatan/banding Status
penerbitan bayar atau yang diajukan pada
Surat rugi fiskal oleh Grup tanggal
Ketetapan/ (nilai penuh)/ (nilai penuh)/ laporan ini/
Decision Tahun Underpayment/ Objection/appeal Status
letter pajak/ Jenis pajak/ (overpayment) according as at
Perusahaan/ issuance Fiscal Type of or fiscal loss to the Group the date of
Company date year taxes (full amount) (full amount) the report
GBP 3 September/ 2006 PPh Badan/ Laba fiskal sebesar/ Laba fiskal sebesar/ Dalam proses September Corporate Taxable income of Taxable income of banding/ 2009 income tax Rp 348,709,138,487 Rp 52,796,541,616 In appeal
process
30 Juli/July 2007 PPh Badan/ Laba fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses
2010 Corporate Taxable income of Fiscal loss of banding/
income tax Rp 393,604,375,220 Rp 33,963,752,223 In appeal
process
FKP 9 Februari/ 2007 Restitusi PPN/ Kurang bayar Restitusi PPN sebesar/ Dalam proses February 2009 VAT restitution sebesar/ VAT restitution of banding/
Underpayment of Rp 8,353,531,735 In appeal
Rp 5,231,366,072 process
14 Juli/ 2007 PPh pasal 23/ Kurang bayar Lebih bayar sebesar/ Dalam proses July 2010 Income tax sebesar/ Overpayment of banding/
article 23 dan/ Underpayment of Rp 5,448,695,773 In appeal
and PPN/VAT Rp 11,080,070,277 process
14 Juli/ 2007 PPh Badan/ Rugi fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses July 2010 Corporate Fiscal loss of Fiscal loss of banding/
income tax Rp 7,768,681,531 Rp 40,346,656,006 In appeal
process
21 Juni/ 2008 PPh Badan/ Rugi fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses June 2011 Corporate Fiscal loss of Fiscal loss of banding/
income tax Rp 60,332,737,088 Rp 85,751,031,430 In appeal
process
31 Maret/ 2008 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
March 2011 sebesar/ banding/
Underpayment of In appeal
Rp 21,772,035,541 process
1Juni/ 2009 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
June 2011 sebesar/ keberatan/
Underpayment of In objection
Rp 34,869,634,398 process
WBM 9 Februari/ 2007 Restitusi PPN/ Nihil/Nil Restitusi PPN sebesar/ Dalam proses February 2009 VAT restitution VAT restitution of banding/
Rp 7,573,839,893 In appeal
Process
26 Juli/ 2007 PPh Badan/ Rugi fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses July 2010 Corporate Fiscal loss of Fiscal loss of banding/
income tax Rp 23,382,978,864 Rp 54,195,030,183 In appeal
process
26 Juli/ 2007 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
July 2010 sebesar/ banding/
Underpayment of In appeal
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
f. Audit pajak (lanjutan) f. Tax audits (continued)
Tanggal Kurang/(lebih) Keberatan/banding Status
penerbitan bayar atau yang diajukan pada
Surat rugi fiskal oleh Grup tanggal
Ketetapan/ (nilai penuh)/ (nilai penuh)/ laporan ini/
Decision Tahun Underpayment/ Objection/appeal Status
letter pajak/ Jenis pajak/ (overpayment) according as at
Perusahaan/ issuance Fiscal Type of or fiscal loss to the Group the date of
Company date year taxes (full amount) (full amount) the report
WBM (lanjutan/ 22 Juli/ 2008 PPh Badan/ Rugi fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses
continued) July 2011 Corporate Fiscal loss of Fiscal loss of banding/
income tax Rp 303,693,888,054 Rp 317,251,177,080 In appeal
process
22 Juli/ 2008 PPN/VAT Kurang bayar Nihil/Nil Dalam proses
July 2011 sebesar/ banding/
Underpayment of In appeal
Rp 122,402,067,737 process
28 April/ 2009 PPh Badan/ Laba fiskal sebesar/ Rugi fiskal sebesar/ Dalam proses
April 2011 Corporate Taxable income of Fiscal loss of keberatan/
income tax AS$/US$9,001,425 AS$/US$10,359,994 In objection
(setara dengan/ (setara dengan/ process
equivalent to equivalent to
Rp 81,624,921,900) Rp 93,944,425,592)
15 Februari/ 2009 PPN JLN/ Kurang bayar Nihil/Nil Dalam proses February 2012 VAT Overseas sebesar/ banding/
dan/and PPN/VAT Underpayment of In appeal
Rp 143,221,690,508 process
29 Desember/ 2009 Restitusi PPN/ Kurang bayar Restitusi PPN Dalam proses December VAT restitution sebesar/ sebesar/VAT keberatan/ 2010 Underpayment of restitution of In objection
Rp 188,920,631,750 Rp 167,256,602,690 process
g. Administrasi g. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan dan entitas anak yang berada di dalam Grup menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. DJP dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu sepuluh tahun sejak saat terhutangnya pajak, atau akhir tahun 2013, mana yang lebih awal. Ketentuan baru yang diberlakukan terhadap tahun pajak 2008 dan tahun-tahun selanjutnya menentukan bahwa DJP dapat menetapkan dan mengubah liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak.
Under the taxation laws of Indonesia, the Company and the companies within the Group submit tax returns on the basis of self assessment. The DGT may assess or amend taxes within ten years of the time the tax becomes due, or until the end of 2013, whichever is earlier. There are new rules applicable to fiscal year 2008 and subsequent years stipulating that the DGT may assess or amend taxes within five years of the time the tax becomes due.
10. INVESTASI PADA PERUSAHAAN ASOSIASI 10. INVESTMENT IN ASSOCIATE