2018 2017
Piutang dalam kepengurusan
Negara 17.636.751 17.636.751
Receivable from the State management Penyisihan piutang dalam
kepengurusan Negara (17.636.751) (17.636.751)
Allowances of receivable from the State management
Subtotal - - Sub-total
Uang muka pembelian aset tetap 676.634.108 197.628.019 Advance for purchase fixed assets
Aset lain-lain - neto 99.293.510 30.059.014 Other assets - net
Total 775.927.618 227.687.033 Total
Piutang dalam kepengurusan Negara merupakan piutang macet dan telah didaftarkan pada Panitia Urusan Piutang Negara (“PUPN”) untuk ditindaklanjuti.
Receivable from the State management represent loss accounts which have already been registered to Panitia Urusan Piutang Negara (“PUPN”) to be followed up.
a. Pajak dibayar dimuka a. Prepaid taxes 31 Desember/December 31,
2018 2017
Perusahaan The Company
PPN - Masukan 9.845.140 29.081.021 VAT - In
PPh Final 9.469.870 9.340.945 Final Income Tax
Entias Anak Subsidiaries
PPN - Masukan 125.593.372 253.024.231 VAT - In
PPh Pasal 23/26 1.661.688 - Income Tax Article 23/26
PPh Final 139.620 - Final Income Tax
Total 146.709.690 291.446.197 Total
b. Utang pajak b. Tax payables
31 Desember/December 31,
2018 2017
Perusahaan The Company
PPh Pasal 4(2) 37.263.647 22.361.868 Income Tax Article 4(2)
PPh Pasal 15 572.118 435.274 Income Tax Article 15
PPh Pasal 21 12.354.367 8.877.504 Income Tax Article 21
PPh Pasal 22 553.497 - Income Tax Article 22
PPh Pasal 23/26 3.108.136 974.928 Income Tax Article 23/26
PPN WAPU 34.361.992 30.783.897 VAT WAPU
Pajak Lainnya - 181.021 Other Taxes
Subtotal 88.213.757 63.614.492 Sub-total
Entias Anak Subsidiaries
PPh Pasal 4(2) 376 227.280 Income Tax Article 4(2)
PPh Pasal 15 804.133 477.244 Income Tax Article 15
PPh Pasal 21 6.609.122 4.910.631 Income Tax Article 21
PPh Pasal 22 225.356 - Income Tax Article 22
PPh Pasal 23/26 2.226.203 13.585.016 Income Tax Article 23/26
PPh Pasal 25 7.116.674 3.102.274 Income Tax Article 25
PPN (Neto) 15.463.338 949.773 VAT (Net)
PPh Pasal 29 140.082.273 39.573.795 Income Tax Article 29
Subtotal 172.527.475 62.826.013 Sub-total
Total 260.741.232 126.440.505 Total
c. Pajak penghasilan badan c. Corporate income tax
Rekonsiliasi antara laba sebelum pajak penghasilan badan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi pajak pada tahun 2018 dan 2017 adalah sebagai berikut:
The reconciliation between income before corporate income tax per consolidated statements of profit or loss and other comprehensive income and estimated tax loss in 2018 and 2017 is as follows:
31 Desember/December 31,
2018 2017
Laba sebelum pajak penghasilan badan menurut laporan laba rugi dan penghasilan komprehensif
lain konsolidasian 1.823.505.300 2.472.799.969
Income before corporate income tax as shown in the
consolidated statement of profit or loss and other comprehensive income
Dikurangi: Less:
Laba entitas anak sebelum
pajak penghasilan badan 1.448.498.848 1.462.769.975
Income before corporate income tax of subsidiaries Laba sebelum beban pajak
penghasilan badan
-Perusahaan 375.006.452 1.010.029.994
Profit before corporate income tax expenses -
the Company
Beda temporer: Temporary differences:
Beban imbalan kerja 150.854.860 181.719.212 Employee Benefit expense
Cadangan beban pegawai 31.167.932 (55.900.116) Employee expenses reserve
Penyisihan penurunan nilai
piutang (15.134.364) 25.974.512 Provision for impairment of receivables
Penyisihan penurunan aset
tetap 3.948.820 -
Provision for impairment of fixed assets
Biaya emisi obligasi 7.889.848 911.368 Obligation fee
Bunga 94.737.084 459.760 Interest
Amortisasi (912.342.356) (4.759.280) Amortization
Penyusutan 364.208.276 (465.576.132) Depreciation
Jumlah perbedaan temporer (274.669.900) (317.170.676) Total temporary differences
Beda permanen: Permanent differences:
Beban yang tidak dapat
dikurangkan 468.419.658 314.007.312 Non-deductible expenses
Pendapatan yang dikenakan
pajak penghasilan final (615.626.250) (707.900.768) Income subject to final tax Beban berkaitan dengan
pendapatan final 58.524.070 7.102.206
Expenses related to income subject to final tax Pendapatan yang bukan
merupakan objek pajak (880.451.063) (539.220.634) Income not subjected to tax Jumlah perbedaan tetap (969.133.585) (926.011.884) Total permanent differences
Taksiran rugi pajak (868.797.033) (233.152.566) Estimated tax loss
Beban pajak penghasilan kini - - Current income tax expense
Dikurangi pajak dibayar di
muka: Less prepaid taxes:
Pasal 22 6.563.562 16.724.451 Article 22
Pasal 23 14.379.287 127.460.601 Article 23
Pasal 25 14.734.925 2.172.491 Article 25
Lebih bayar beban pajak
penghasilan badan 35.677.774 146.357.543 Overpayment of corporate income tax expense
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued)
Rekonsiliasi antara beban pajak penghasilan badan dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan badan dengan menggunakan tarif pajak yang berlaku adalah sebagai berikut:
Reconciliation between corporate income tax expenses and the theoretical tax amount on profit before corporate income tax using the applicable tax rate is as follows:
31 Desember/December 31,
2018 2017
Laba sebelum pajak penghasilan badan menurut laporan laba rugi dan penghasilan komprehensif
lain konsolidasian 1.823.505.300 2.472.799.969
Income before corporate income tax as shown in the
consolidated statement of profit or loss and other comprehensive income
Dikurangi: Less:
Laba entitas anak sebelum
pajak penghasilan badan 1.448.498.848 1.462.769.975
Income before corporate income tax of subsidiaries Laba sebelum beban pajak
penghasilan badan -
Perusahaan 375.006.452 1.010.029.994
Profit before corporate income tax expenses -
the Company
Pajak penghasilan dihitung
dengan tarif yang berlaku 93.751.613 252.507.499
Income tax calculated at applicable rate Dampak perbedaan
permanen (242.283.395) (231.502.971)
Effect of permanent Differences Penyisihan akumulasi rugi
fiskal - 58.288.141
Allowance for tax losses carried forward
Perusahaan (148.531.782) 79.292.669 The Company
Entitas anak 586.634.535 488.429.355 Subsidiaries
Beban pajak penghasilan
badan 438.102.753 567.722.024
Corporate income tax Expense
Perhitungan taksiran rugi pajak untuk tahun yang berakhir pada tanggal 31 Desember 2018 di atas akan menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Badan Tahun 2018.
The above calculation of estimated fiscal loss for the year ended December 31, 2018 will be used as a basis in filling the 2018 annual corporate income tax return.
d. Rincian beban pajak penghasilan dan final adalah sebagai berikut:
d. The details of income tax expenses and final tax expenses are as follows:
31 Desember/December 31,
2018 2017
Beban pajak final Final tax expense
Perusahaan 39.029.899 40.488.717 The Company
Entitas anak 9.514.691 5.317.526 Subsidiaries
Subtotal 48.544.590 45.806.243 Sub-total
Beban pajak penghasilan
badan Corporate income tax expense
Kini Current
Perusahaan - - The Company
Entitas anak 597.212.172 453.185.371 Subsidiaries
Subtotal 597.212.172 453.185.371 Sub-total
Tangguhan Deferred
Perusahaan (148.531.782) 79.292.669 The Company
Entitas anak (10.577.637) 35.243.984 Subsidiaries
Subtotal (159.109.419) 114.536.653 Sub-total
Total 438.102.753 567.722.024 Total
e. Rincian saldo rugi fiskal adalah sebagai berikut: e. Details of tax loss carry forward is as follows:
31 Desember/December 31,
2018 2017
Taksiran rugi pajak (868.797.033) (233.152.566) Estimated tax loss
Dikurangi: Penyisihan
akumulasi rugi pajak -
233.152.566
Less: allowance of tax loss carry forward
Saldo rugi fiskal (868.797.033) - Tax loss carry forward
Berdasarkan undang-undang perpajakan yang berlaku di Indonesia, entitas-entitas di dalam Kelompok Usaha menghitung dan membayar sendiri besarnya jumlah pajak yang terutang.
Direktorat Jenderal Pajak (“DJP”) dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu 5 (lima) tahun sejak saat terutangnya pajak.
Under the taxation laws of Indonesia, entities within the Group calculate and pay tax on the basis of self assessment. The Directorate General of Tax (“DGT”) may assess or amend tax liabilities within 5 (five) years of the time the tax becomes due.
f. Estimasi tagihan pajak f. Estimated claims for tax refund 31 Desember/December 31,
2018 2017
Perusahaan The Company
Pajak Penghasilan Income Tax
2018 35.677.774 - 2018
2017 146.357.543 146.357.543 2017
2016 - 137.862.610 2016
2014 34.719.428 34.719.428 2014
Pajak Pertambahan Nilai Value Added Tax
2018 79.033.751 2018
2017 13.252.788 13.252.788 2017
2016 - 48.192.674 2016
2010 - 250.056 2010
Entitas anak Subsidiaries
Pajak Penghasilan Income Tax
PT BJTI 31.881.876 44.617.700 PT BJTI
PT PMS 20.819.960 113.128 PT PMS
PT TTL 66.884 4.044.347 PT TTL
PT PHC - 1.477.906 PT PHC
Pajak Pertambahan Nilai Value Added Tax
PT BJTI 68.851.087 13.349.052 PT BJTI
Total 430.661.045 444.237.232 Total
g. Pajak tangguhan g. Deferred taxes
Rincian aset (liabilitas) pajak tangguhan adalah sebagai berikut:
The details of deferred tax assets (liabilities) are as follows:
31 Desember 2018/December 31, 2018 Dibebankan pada/Charged to
Saldo awal/
Beginning balance
Laporan laba rugi/
Statement of profit or loss
Penghasilan komprehensif lain/
loss and other comprehensive
Saldo akhir/
Ending balance
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan Company
Liabilitas imbalan kerja 561.960.488 37.713.715 (227.307.758) 372.366.445 Employee Benefit
Cadangan beban pegawai 42.338.655 7.791.983 - 50.130.638 Employee expenses reserve
Penyisihan penurunan
nilai piutang 29.032.107 (3.783.591) - 25.248.516
Provision for impairment of receivables
Bunga 32.069.920 23.684.271 - 55.754.191 Interest
Biaya emisi obligasi 1.327.404 1.972.462 - 3.299.866 Obligation fee
Provisi penurunan aset
tetap 2.011.956 987.205 - 2.999.161
Provision for impairment of fixed assets
Rugi fiskal 167.019.280 178.282.899 - 345.302.179 Tax losses carried forward
Penyisihan atas rugi fiskal (167.019.280) 38.916.359 - (128.102.921)
Allowance for tax losses carried forward
Penyusutan (292.629.122) 91.052.069 (20.654.645) (222.231.698) Depreciation
Amortisasi (49.942.325) (228.085.589) (278.027.914) Amortization
Subtotal 326.169.083 148.531.783 (247.962.403) 226.738.463 Subtotal
Entitas anak 24.027.514 14.912.027 (2.270.848) 36.668.693 Subsidiaries
Total 350.196.597 163.443.810 (250.233.251) 263.407.156 Total
Liabilitas Pajak
Tangguhan Deferred Tax Liabilities
Entitas anak (62.588.195) (4.334.390) 3.709.469 (63.213.116) Subsidiaries
Total (62.588.195) (4.334.390) 3.709.469 (63.213.116) Total
g. Pajak tangguhan (lanjutan) g. Deferred taxes (continued)
31 Desember 2017/December 31, 2017 Dibebankan pada/Charged to
Saldo awal/
Beginning balance
Laporan laba rugi/
Statement of profit or loss
Penghasilan Komprehensif lain/
Loss and other comprehensive
Saldo akhir/
Ending balance
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan Company
Liabilitas imbalan kerja 380.844.555 45.429.803 135.686.130 561.960.488 Employee Benefit
Cadangan beban pegawai 56.313.684 (13.975.029) - 42.338.655 Employee expenses reserve
Penyisihan penurunan
nilai piutang 22.538.479 6.493.628 - 29.032.107
Provision for impairment of receivables
Bunga 31.954.980 114.940 32.069.920 Interest
Biaya emisi obligasi 1.099.562 227.842 - 1.327.404 Obligation fee
Penyisihan penurunan
aset tetap 2.011.956 - 2.011.956
Provision for impairment of fixed assets
Rugi fiskal 127.446.092 39.573.189 - 167.019.280 Tax losses carried forward
Penyisihan atas rugi fiskal (127.446.092) (39.573.189) - (167.019.280)
Allowance for tax losses carried forward
Penyusutan (176.235.089) (116.394.033) - (292.629.122) Depreciation
Amortisasi (48.752.505) (1.189.820) (49.942.325) Amortization
Subtotal 269.775.622 (79.292.669) 135.686.130 326.169.083 Subtotal
Entitas anak 51.846.643 (29.009.515) 1.190.386 24.027.514 Subsidiaries
Total 321.622.265 (108.302.184) 136.876.516 350.196.597 Total
Liabilitas Pajak
Tangguhan Deferred Tax Liabilities
Entitas anak (55.786.473) (6.234.469) (567.253) (62.588.195) Subsidiaries
Total (55.786.473) (6.234.469) (567.253) (62.588.195) Total
h. Surat Ketetapan Pajak h. Tax Assessment Letter
Perusahaan The Company
Surat ketetapan pajak untuk tahun pajak 2010 Tax assessment for fiscal year 2010
Berdasarkan Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) Pajak Penghasilan Badan No.
00003/406/10/093/13 tanggal 18 Desember 2013, Perusahaan dinyatakan lebih bayar pajak penghasilan badan untuk tahun pajak 2010 sebesar Rp2.627.479. Perusahaan telah mengajukan permintaan pengembalian kelebihan pembayaran pajak penghasilan kepada kantor pelayanan pajak wajib pajak
besar empat melalui Surat
No. KU.05/02/P.III-2014 tanggal 7 Februari 2014 dan lebih bayar tersebut telah dikompensasikan dengan Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) dan Surat Tagihan Pajak (“STP”) atas Pajak Pertambahan Nilai masa Januari-Desember 2010 sebesar Rp2.627.479.
Based on Tax Overpayment Assessment Letter of Corporate Income Tax (“SKPLB”) No. 00003/406/10/093/13 dated December 18, 2013, the Company had declared an overpayment of corporate income tax for the fiscal year 2010 amounting to Rp2,627,479.
The Company has filed a request for the refund of the excess income tax payments to the tax office for large four taxpayers No. KU.05/02/P.III-2014 through letter dated February 7, 2014 and the overpayment has been compensated with Tax Underpayment Assessment Letter (“SKPKB”) and Tax Collection Notice (“STP”) of Value Added Tax for the period of January-December 2010 amounting to Rp2,627,479.
h. Surat Ketetapan Pajak (lanjutan) h. Tax Assessment Letter (continued)
Perusahaan (lanjutan) The Company (continued)
Perusahaan mengajukan keberatan atas SKPLB tersebut melalui suratnya No.
KU.05/20/P.III-2014 tanggal 5 Maret 2014 dan dengan Keputusan No. KEP-241/WPJ.19/2015 tanggal 16 Februari 2015 permohonan tersebut dikabulkan sebagian dan menambah jumlah PPh yang lebih dibayar menjadi sebesar Rp2.667.995. Perusahaan masih keberatan sehingga mengajukan banding dengan surat No. KU.05/50/P.III.2015 tanggal 27 Maret 2015.
The Company filed an objection to the SKPLB through letter No. KU.05/20/P.III-2014 dated March 5, 2014 and by Decree No. KEP-241/WPJ.19/2015 dated February 16, 2015 that objection was granted partially and increased the amount of overpaid income tax to Rp2,667,995. The Company still had reservations so appealed with letter No.
KU.05/50/P.III.2015 dated March 27, 2015.
Berdasarkan Putusan Pengadilan Pajak No. Put.77827/PP/M.XIIIA/15/2016 tanggal 24 November 2016, Pengadilan Pajak menyatakan mengabulkan seluruh permohonan banding Perusahaan terhadap Keputusan Direktur Jenderal Pajak No. KEP-241/WPJ.19/2015 tanggal 16 Februarl 2015 tentang Keberatan atas SKPLB Pajak Penghasilan Tahun Pajak 2010 No.00003/406/10/093/13 tanggal 18 Desember 2013 dengan perhitungan total pajak lebih bayar sebesar Rp5.258.541.
Based on the Tax Court Decision No. Put.77827/PP/M.XIIIA/15/2016 dated November 24, 2016, the Tax Court decided to fully grant the Company's appeal against the decision of the Director General of Tax No. KEP-241/WPJ.19/2015 dated February 16, 2015 on the Objections to SKPLB of Corporate Income Taxes Year 2010 No.
00003/406/10/093/13 dated December 18, 2013 with a total of tax overpayment amounting to Rp5,258,541.
Perusahaan telah menerima pengembalian lebih bayar pajak penghasilan tahun pajak 2010 tersebut sebesar Rp2.590.546 pada tanggal 12 Januari 2017 melalui PT Bank Negara Indonesia (Persero) Tbk.
The Company received the refund on overpayment of income tax in 2010 amounting to Rp2,590,546 on January 12, 2017 via PT Bank Negara Indonesia (Persero) Tbk.
Pada tanggal 10 Agustus 2017 dan 20 Desember 2017, Perusahaan telah memperoleh Putusan Pengadilan Pajak tentang Keberatan Wajib Pajak atas SKPKB Pajak Pertambahan Nilai Barang dan Jasa Masa Pajak Januari-Desember 2010, di mana Pengadilan Pajak menyatakan mengabulkan sebagian Permohonan Banding Perusahaan terhadap Keputusan DJP sebesar Rp6.134.145.
On August 10, 2017 and December 20, 2017, the Company has obtained a Tax Court Decision on Taxpayer Objection of SKPKBt of Value Added Tax on Goods and Services of the Tax Period January-December 2010, whereby the Tax Court decided to partially grant the Company's Appeal against the Decision of the DGT amounting to Rp6,134,145.
h. Surat Ketetapan Pajak (lanjutan) h. Tax Assessment Letter (continued)
Perusahaan (lanjutan) The Company (continued)
Pengembalian atas Keputusan Pengadilan Pajak untuk PPN masa pajak Januari-Desember 2010 tersebut sebesar Rp6.134.145 telah dikompensasikan dengan Utang Pajak Pertambahan Nilai masa pajak Oktober 2017, melalui pemotongan Surat Perintah Membayar Kelebihan Pajak (“SPMKP”). Sementara untuk Pengembalian atas keputusan Pengadilan Pajak atas Pajak Pertambahan Nilai masa November 2010 sejumlah Rp250.056 telah diterima Perusahaan pada tanggal 18 Mei 2018.
Jumlah yang tidak dikabulkan oleh Keputusan Pengadilan Pajak sebesar Rp2.266.145 dibebankan pada laba rugi tahun berjalan.
The refund on the Tax Court Decision for VAT for the tax period of January-December 2010 amounting to Rp6,134,145 has been offset against the October 2017 VAT payable through Payment Instruction Letter for Tax Overpayment (“SPMKP”). While, for the Refund of Tax Court's decision on Value Added Tax for November 2010 amounting to Rp250,056 has been received by the Company on May 18, 2018. The amount not granted by Tax Court Decision amounting to Rp2,266,145 was charged to current year's profit or loss.
Pajak penghasilan badan 2014 Corporate income tax 2014
Berdasarkan SKPKB Pajak Penghasilan Badan No. 00001/206/14/093/16 tanggal 17 Februari 2016 dari Kepala Kantor Pelayanan Pajak Wajib Pajak Besar Empat, Perusahaan dinyatakan kurang bayar pajak penghasilan badan untuk tahun 2014 sebesar Rp8.959.588 ditambah sanksi administrasi sebesar Rp2.508.685, dengan penghasilan kena pajak sebesar Rp785.944.424.
Based on the SKPKB of Corporate Income Tax No. 00001/206/14/093/16 dated February 17, 2016 from the Head of the Tax Office for Large Taxpayers Four, the Company had an underpayment of corporate income tax for 2014 amounting to Rp8,959,588 plus administrative sanction amounting to Rp2,508,685 with taxable income amounting to Rp785,944,424.
Perusahaan telah mengajukan keberatan atas SKPKB tersebut melalui Surat No. KU.05/47/P.III-2016 tanggal 31 Maret
2016. Namun berdasarkan
No. KEP-00330/KEB/WPJ.19/2017 tanggal 16 Maret 2017, Direktorat Jenderal Pajak memutuskan menolak keberatan Wajib Pajak dalam suratnya No. KU.05/47/P.III.2016 tanggal 31 Maret 2016. Perusahaan telah membayar pajak terutang atas keputusan tersebut pada tanggal 17 Mei 2017. Perusahaan mengajukan banding atas keputusan tersebut.
The Company has filed an objection to the SKPKB through Letter No. KU.05/47/P.III-2016 dated March 31, 2016, However, based on No. KEP-00330/KEB/WPJ.19/2017 dated March 16, 2017, Directorate General of Taxes rejected the objection of the Tax Payer in letter No. KU.05/47/P.III.2016 dated March 31, 2016.
The Company has paid the indebted tax on such decision on May 17, 2017. The Company appealed against the decision.
Pada tanggal 14 Juni 2017, Perusahaan melalui Surat No. KU.05/44/P.III-2017 mengajukan Banding atas Keputusan Direktur Jenderal Pajak No. KEP-00330/KEB/WPJ.19/2017 tanggal 16 Maret 2017 kepada Pengadilan Pajak tentang Keberatan atas SKPKB PPh Badan Tahun 2014. Sampai dengan tanggal penyelesaian laporan keuangan ini, Perusahaan belum menerima hasil keputusan atas keberatan tersebut.
On June 14, 2017, the Company through Letter No. KU.05/44/P.III-2017 filed an Appeal on Decision of the Director General of Tax No. KEP-00330/KEB/WPJ.19/2017 dated March 16, 2017 to the Tax Court about objection of SKPKB PPh Badan Year 2014.
Until the completion date of the financial statements, the Company has not yet received the decision on the objection.
h. Surat Ketetapan Pajak (lanjutan) h. Tax Assessment Letter (continued)
Perusahaan (lanjutan) The Company (continued)
Surat ketetapan pajak untuk tahun pajak 2016 Tax assessment for fiscal year 2016
Pajak Penghasilan Badan 2016 Corporate Income Tax 2016
Berdasarkan SKPLB Pajak Penghasilan Badan No. 00012/406/16/093/18 tanggal 17 April 2018 dari Kepala Kantor Pelayanan Pajak Wajib Pajak Besar Empat, Perusahaan dinyatakan lebih bayar pajak penghasilan badan untuk tahun 2016 sebesar Rp137.657.930.
Based on SKPLB Corporate Income Tax No. 00012/406/16/093/18 dated April 17, 2018 from the Head of the Tax Office of the Large Taxpayers Four, the Company had an overpayment of corporate income tax 2016 amounting to Rp137,657,930.
Pada tanggal 15 Mei 2018, Perusahaan menerima SPMKP dari DJP No. 80185/093-0185-2018 sebesar Rp137.657.930 dan telah dikompensasikan dengan surat ketetapan pajak kurang bayar sebesar Rp15.756.445. Lebih bayar pajak sebesar Rp121.901.485 telah diterima Perusahaan pada tanggal 15 Mei 2018.
On May 15, 2018, the Company has obtained SPMKP from DGT No. 80185/093-0185-2018 amounting to Rp137,657,930 and has been compensated with the assessment letters on tax underpayment amounting to Rp15,756,445.
The overpayment of taxes amounting to Rp121,901,485 was received by the Company on May 15, 2018.
Pajak Pertambahan Nilai 2016 Value Added Tax 2016
Berdasarkan SKPLB Pajak Penghasilan Badan No. 00052/407/16/093/18 tanggal 14 Maret 2018 dari Kepala Kantor Pelayanan Pajak Wajib Pajak Besar Empat, Perusahaan dinyatakan lebih bayar pajak pertambahan nilai masa Desember 2016 sebesar Rp47.018.091. Pada tanggal 11 April 2018, Perusahaan menerima Surat Perintah Membayar Kelebihan Pajak (SPMKP) dari Dirjen Pajak No. 80144/093-0144-2018 sebesar Rp47.310.090.415 dan telah dikompensasikan dengan surat ketetapan pajak kurang bayar sebesar Rp291.999.093.
Lebih bayar pajak sebesar Rp47.018.091.322 telah diterima Perusahaan pada tanggal 13 April 2018.
Based on SKPLB Corporate Income Tax No. 00052/407/16/093/18 dated March 14, 2018 from the Head of Tax Office of the Large Four Taxpayers, the Company had an overpayment of value added tax for December, 2016 amounting to Rp47,018,091. On April 11, 2018, the Company has obtained Payment Instruction Letter for Tax Overpayment (SPMKP) from DJP No. 80144/093-0144-2018.
amounting to Rp47,310,090,415, and has been compensated with the assessment letters on tax underpayment amounting to Rp291,999,093. The overpayment of taxes amounting to Rp47,018,091,322 was received by the Company on April 13, 2018.
h. Surat Ketetapan Pajak (lanjutan) h. Tax Assessment Letter (continued)
Entitas Anak Subsidiaries
PT BJTI PT BJTI
PT BJTI menerima SKPLB No.
00005/406/15/093/17 pada 6 April 2017 atas pajak penghasilan badan tahun 2015 sebesar Rp13.855.172 dari tagihan lebih bayar pajak yang diajukan PT BJTI sebesar Rp21.777.420.
PT BJTI telah menerima pengembalian tersebut sebesar Rp10.377.508 yang telah dikompensasi dengan SKPKB pajak pertambahan nilai masa Mei dan Desember 2015 sebesar Rp3.477.664. PT BJTI telah mengajukan keberatan atas SKLB tersebut tanggal 30 Juni 2017. PT BJTI menerima Surat Keputusan Direktorat Jenderal Pajak No. KEP-00507/KEB/WPJ.19/218 tanggal 5 Juni 2018 yang menyatakan lebih bayar pajak penghasilan badan tahun 2015 menjadi sebesar Rp19.028.847. Selisih sebesar Rp2.748.572 diakui sebagai bagian dari beban pajak kini tahun 2018. PT BJTI juga telah menerima sisa pengembalian sebesar Rp5.173.675 pada tanggal 6 Juli 2018.
PT BJTI received SKPLB No.
00005/406/15/093/17 dated April 6, 2017 for corporate income tax year 2015 amounting to Rp13,855,172 out of the Rp21,777,420 claim for tax refund claimed by PT BJTI. The refund received amounting to Rp10,377,508 which has been compensated with SKPKB of value added tax for May and December 2015 amounting to Rp3,477,664. PT BJTI has filed an objection to the SKPLB dated June 30, 2017. PT BJTI received a decision letter from the Directorate
General of Taxes No.
KEP-00507/KEB/WPJ.19/218 dated June 5, 2018 stated the overpayment corporate income tax year 2015 became Rp19,028,847. The difference amounting to Rp2,748,572 is recorded as part of current income tax expenses year 2018. PT BJTI has also received the remaining refund amounting to Rp5,173,675 dated July 6, 2018.
PT BJTI menerima SKPLB No.
00013/406/16/093/18 pada 19 April 2018 atas pajak penghasilan badan tahun 2016 sebesar Rp5.069.701 dari tagihan lebih bayar pajak yang diajukan PT BJTI sebesar Rp35.046.414.
Pengembalian tersebut dikompensasi dengan SKPKB pajak pertambahan nilai masa Januari hingga Desember 2016. PT BJTI telah mengajukan keberatan atas SKPLB tersebut tanggal 16 Juli 2018. Sampai dengan tanggal laporan keuangan, belum ada tanggapan dari kantor pajak.
PT BJTI received SKPLB No.
00013/406/16/093/18 pada April 19, 2018 of overpayment of corporate income tax for the year 2016 amounting to Rp5,069,701 out of the Rp35,046,414 claim for tax refund claimed by PT BJTI. The refund has been compensated with SKPKB value added tax for January to December 2016. PT BJTI has filed an objection to the SKPLB dated July 16, 2018. Up to the date of financial statements, there is no feedback yet from tax office.
h. Surat Ketetapan Pajak (lanjutan) h. Tax Assessment Letter (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
PT BJTI (lanjutan) PT BJTI (continued)
PT BJTI menerima SKPKB tanggal 19 April 2018 atas pajak pertambahan nilai masa Januari sampai dengan Desember 2016 sebesar Rp9.253.777 yang terdiri dari kurang bayar sebesar Rp5.986.618 dan sanksi administrasi sebesar Rp3.267.159. Nilai tersebut dikompensasi dengan lebih bayar pajak penghasilan badan 2016 sebesar Rp5.069.702 dan sisanya telah dibayarkan pada Mei 2018.
Pada tahun 2018, manajemen memutuskan untuk membebankan kurang bayar Rp5.986.618 tersebut yang diakui sebagai bagian dari beban operasi lainnya. Atas sanksi administrasi, PT BJTI mengajukan permohononan pengurangan/
penghapusan sanksi administrasi pada tanggal 28 Agustus 2018 dan telah menerima surat penolakan dari kantor pajak pada tanggal 12 Oktober 2018. PT BJTI kembali mengajukan permohonan pengurangan/penghapusan sanksi administrasi kedua pada tanggal 22 Januari 2019. Sampai dengan tanggal laporan keuangan, belum ada tanggapan dari kantor pajak.
PT BJTI received SKPKB dated April 19, 2018 for value added tax for January to December 2016 amounting to Rp9,253,777 consisting of underpayment amounting to Rp5,986,618 and administrative penalty amounting to Rp3.267,159. The stated amount has been compensated with overpayment of corporate income tax 2016 amounting to Rp5,069,702
PT BJTI received SKPKB dated April 19, 2018 for value added tax for January to December 2016 amounting to Rp9,253,777 consisting of underpayment amounting to Rp5,986,618 and administrative penalty amounting to Rp3.267,159. The stated amount has been compensated with overpayment of corporate income tax 2016 amounting to Rp5,069,702