Consolidat ed financial stat ement s as of December 31, 2016 and for the year t hen ended with independent audit ors’ report
ESTIMATES AND ASSUMPTIONS
17. TRANSAKSI DERIVATIF (lanjutan) DERIVATIVE TRANSACTIONS (continued)
Liabilitas Derivatif yang Dihentikan (lanjutan) Unwound Derivative Liability (continued)
Pada tanggal 28 Januari 2011, SCB mengajukan gugatan wanprestasi kepada Perusahaan terkait dengan jumlah klaim Pengakhiran Lebih Awal sebesar US$2.771.366 ditambah dengan ganti rugi berupa bunga atas Jumlah Pengakhiran Lebih Awal hingga tanggal pengajuan gugatan sebesar US$63.725 dan bunga sejak tanggal gugatan sampai dengan tanggal pelunasan.
On January 28, 2011, SCB filed a breach of contract lawsuit against the Company for the payment of its total claim for Early Termination Amount of US$2,771,366 plus compensation for interest of Early Termination Amount until the claim date amounting to US$63,725 and interest from the claim date until it is fully paid.
Berdasarkan putusan Pengadilan Negeri Jakarta Utara dengan No. 41/PDT/G/2011/PN/JKT.UT tanggal 9 November 2011, Perusahaan berkewajiban untuk membayar seluruh Jumlah Pengakhiran Lebih Awal berikut dengan bunga yang terutang sampai dengan saat pelunasan jumlah terutang.
Based on decision No.41/PDT/G/2011/PN/
JKT.UT dated November 9, 2011 of the District Court of North Jakarta, the Company is required to pay the Early Termination Amount including the interest payable until all the principal has been fully paid.
Perusahaan mengajukan Banding atas hasil putusan Pengadilan Negeri ke Pengadilan Tinggi Jakarta. Berdasarkan putusan Pengadilan Tinggi Jakarta dengan No. 444/PDT/2012/PT.DKI tanggal 14 Januari 2013, Pengadilan Tinggi Jakarta membatalkan keputusan Pengadilan Negeri Jakarta Utara No. 41/PDT/G/2011/PN/JKT.UT dan menyatakan untuk menolak gugatan SCB seluruhnya.
The Company appealed the District Court’s decision to the High Court of Jakarta. Based on its
decision No. 444/PDT/2012/PT.DKI dated
January 14, 2013, the Jakarta High Court
overturned the decision
No. 41/PDT/G/2011/PN/JKT.UT of the District Court of North Jakarta and rejected the SCB lawsuit entirely.
Atas keputusan Pengadilan Tinggi Jakarta tersebut, SCB telah mengajukan kasasi ke Mahkamah Agung, dimana berdasarkan putusan Mahkamah Agung No. 2532 K/PDT/2013 tanggal 2 April 2014, Mahkamah Agung menolak permohonan kasasi dari SCB.
Upon the decision of the Jakarta High Court, SCB filed an appeal to the Supreme Court, and based on its decision No. 2532 K/PDT/2013 dated April 2, 2014, the Supreme Court rejected the appeal of SCB.
Pada tanggal 14 Januari 2015, Mahkamah Agung memberitahukan kepada Perusahaan, dimana Mahkamah Agung telah menolak permohonan kasasi dari SCB, sehingga Perusahaan tidak lagi mencatat estimasi kewajiban ke SCB.
On January 14, 2015, Supreme Court notified the Company that the appeal made by SCB has been rejected. As such, the Company no longer records the estimated obligations to SCB.
Keuntungan atas penghapusbukuan liabilitas derivatif sebesar Rp39,3 miliar dicatat sebagai bagian dari akun ‘’Pendapatan Operasi Lain’’ pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015.
Gain on write-off on unwound derivative liability amounting to Rp39.3 billion was recorded as part of “Other Operating Income” in 2015 consolidated
statement of profit or loss and other
KONSOLIDASIAN Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
STATEMENTS
As of December 31, 2016 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN 18. TAXATION
a. Taksiran tagihan pajak a. Estimated claim for tax refund
31 Desember/December 31,
2016 2015
Entitas Anak Subsidiaries
PT Bongkar Muat Olah Jasa PT Bongkar Muat Olah Jasa
Trisari Andal - 1.127.264.238 Trisari Andal
PT Escorindo Stevedoring - 742.439.795 PT Escorindo Stevedoring
Total - 1.869.704.033 Total
b. Rincian beban pajak final adalah sebagai berikut:
b. The details of final tax expense are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2016 2015
Final Final
Perusahaan 14.077.688.487 12.991.502.705 Company
Entitas Anak 235.560.000 172.800.000 Subsidiaries
Total 14.313.248.487 13.164.302.705 Total
c. Rincian manfaat pajak penghasilan adalah sebagai berikut:
c. The details of income tax benefit are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2016 2015
Kini Current
Entitas Anak 21.439.296.250 11.035.426.500 Subsidiaries
Tangguhan Deferred
Perusahaan (35.517.311.878) (24.634.170.134) Company
Entitas Anak 340.254.501 900.926.542 Subsidiaries
(35.177.057.377) (23.733.243.592)
Total (13.737.761.127) (12.697.817.092) Total
KONSOLIDASIAN Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
STATEMENTS
As of December 31, 2016 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
56
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak dibayar dimuka d. Prepaid taxes
31 Desember/December 31,
2016 2015
Perusahaan The Company
Pajak pertambahan nilai 34.439.405.694 10.282.745.920 Value added tax
Pajak Penghasilan pasal 23 - 529.813.691 Income tax - article 23
Entitas Anak Subsidiaries
Pajak pertambahan nilai 971.590.057 16.905.116.427 Value added tax
Pajak Penghasilan pasal 21 24.769.862 - Income tax - article 21
35.435.765.613 27.717.676.038
e. Utang pajak e. Taxes payable
31 Desember/December 31,
2016 2015
Perusahaan The Company
Pajak penghasilan Income taxes
Pasal 15 969.947.985 1.140.999.116 Article 15 Pasal 21 326.793.325 437.479.750 Article 21 Pasal 23 1.142.321.034 1.956.639.492 Article 23 Pasal 26 73.865.420 143.416.455 Article 26 Pasal 4 (2) 147.674.000 - Article 4 (2)
Entitas Anak Subsidiaries
Pajak penghasilan Income taxes
Pasal 15 47.220.000 14.578.904 Article 15 Pasal 21 60.948.029 102.921.031 Article 21 Pasal 23 690.051.828 550.227.894 Article 23 Pasal 25 479.727.255 797.871.737 Article 25 Pasal 4 (2) 8.465.200 2.420.000 Article 4 (2) Pasal 29 3.736.954.407 - Article 29
Total utang pajak 7.683.968.483 5.146.554.379 Total taxes payable
KONSOLIDASIAN Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
STATEMENTS
As of December 31, 2016 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak penghasilan kini f. Current income tax
Rekonsiliasi antara laba sebelum pajak final dan beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal Perusahaan adalah sebagai berikut:
The reconciliation between income before final tax and income tax expense, as shown in the consolidated statement of profit or loss and other comprehensive income, and estimated tax loss of the Company is as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2016 2015
Laba sebelum pajak final dan beban
pajak penghasilan menurut Income before final tax and
laporan laba rugi income tax expenseper consolidated
dan penghasilan statement of profit or loss and
komprehensif lain konsolidasian 232.096.636.048 317.640.620.854 other comprehensive income
Laba entitas anak sebelum Income of subsidiaries before
pajak penghasilan (69.627.790.480) (85.923.021.964) income tax
Pembalikan atas jurnal eliminasi Reversal of inter-company
antar perusahaan pada eliminating entries
saat konsolidasi (10.547.025.395) 26.287.834.064 during consolidation
Laba Perusahaan sebelum Income before income tax
pajak penghasilan 151.921.820.173 258.005.432.954 attributable to the Company
Beda tetap Permanent differences
Pendapatan dan beban yang Income and related expenses
telah dikenakan pajak final already sujected to final tax
Pendapatan jasa (1.157.715.970.137) (1.072.360.860.255) Service revenues
Beban jasa 601.779.612.506 590.323.220.308 Cost of services
Beban usaha 68.229.731.593 65.729.968.975 Operating expenses
Beban keuangan - neto 95.178.877.821 59.765.557.481 Finance cost - net
(392.527.748.217) (356.542.113.491)
Taksiran rugi fiskal Estimated tax loss
Perusahaan (240.605.928.044) (98.536.680.537) of the Company
Tax losses carry-forward
Rugi fiskal awal tahun (255.545.552.470) (226.065.753.801) at beginning of year
Koreksi dari kantor pajak 255.545.552.470 69.056.881.868 Correction from tax office
Rugi fiskal akhir tahun (240.605.928.044) (255.545.552.470) Tax losses carry-forward at end of year
Taksiran rugi fiskal tahun 2016 hasil rekonsiliasi di atas menjadi dasar pengisian Surat Pemberitahuan Tahunan pajak penghasilan badan tahun 2016.
The 2016 estimated tax loss from the above reconciliation is the basis for the Company’s 2016 Annual Corporate Income Tax Returns.
Taksiran rugi fiskal erusahaan untuk tahun 2015, sebagaimana disebutkan di atas, sesuai dengan jumlah yang tercantum dalam SPT pajak penghasilan badan tahun 2015 yang dilaporkan ke Kantor Pajak.
The Company’s tax loss for 2015, as stated above, conforms with the amount reported to the Tax Office in its 2015 corporate income tax return.
KONSOLIDASIAN Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
STATEMENTS
As of December 31, 2016 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
58
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak penghasilan kini (lanjutan) f. Current income tax (continued)
Perhitungan beban pajak kini dan taksiran utang (tagihan) pajak penghasilan adalah sebagai berikut:
The calculation of current income tax expense and estimated income tax payable (claim for tax refund) are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2016 2015
Taksiran penghasilan kena pajak Estimated taxable income
(rugi fiskal) (tax loss)
Perusahaan (240.605.928.044) (98.536.680.537) Company
Entitas Anak 85.757.185.000 44.141.706.000 Subsidiaries
Beban pajak kini Current income tax expense
Perusahaan - - Company
Entitas Anak 21.439.296.250 11.035.426.500 Subsidiaries
Total 21.439.296.250 11.035.426.500 Total
Pajak penghasilan dibayar dimuka Prepayments of income taxes
Perusahaan - - Company
Entitas Anak 17.702.341.843 12.905.130.533 Subsidiaries
Total 17.702.341.843 12.905.130.533 Total
Taksiran utang (tagihan) Estimated income tax payable
pajak penghasilan (claim for tax refund)
Perusahaan - - Company
Entitas Anak 3.736.954.407 (1.869.704.033) Subsidiaries
Neto 3.736.954.407 (1.869.704.033) Net
KONSOLIDASIAN Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
STATEMENTS
As of December 31, 2016 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak penghasilan kini (lanjutan) f. Current income tax (continued)
Rekonsiliasi antara manfaat pajak penghasilan, yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba komersial sebelum pajak penghasilan, setelah dikurangi pendapatan dan beban yang telah dikenakan pajak final dan pendapatan dari entitas anak asing dan pembalikan atas jurnal eliminasi antar perusahaan pada saat konsolidasi dan beban (manfaat) pajak penghasilan neto, seperti yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The reconciliation between the income tax benefit as calculated by applying the applicable tax rate to the commercial income before income tax, after deducting income and related expenses already subjected to final tax and income from foreign subsidiary and reversal of inter-company eliminating entries during consolidation and and the net income tax expense (benefit) 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
Laba sebelum pajak final dan beban Income before final tax and income tax
pajak penghasilan berdasarkan per consolidated statement of
laporan laba rugi dan penghasilan profit or loss and other
komprehensif lain konsolidasian 232.096.636.048 317.640.620.854 comprehensive income
Pendapatan dan beban yang telah Income net of related expenses
dikenakan pajak final (393.757.586.423) (355.729.468.101) already subjected to final tax
Pendapatan dari entitas anak asing (6.751.430.548) (37.987.896.196) Income from foreign subsidiary
Pembalikan atas jurnal eliminasi Reversal of inter-company
antar perusahaan pada eliminating entries
saat konsolidasi (10.547.025.395) 26.287.834.064 during consolidation
Rugi fiskal (178.959.406.318) (49.788.909.379) Tax loss
Manfaat pajak penghasilan sesuai Income tax benefit based on
dengan tarif pajak yang berlaku (44.739.851.580) (12.447.227.345) applicable tax rate
Perusahaan Company
Pembalikan di tahun berjalan 24.634.170.134 - Reversal in current year
Entitas Anak Subsidiaries
Pengaruh pajak atas beda tetap 6.303.785.769 1.003.206.333 Tax effects of permanent differences
Pendapatan yang telah dikenakan
pajak penghasilan yang
bersifat final (65.815.952) - Income already subjected to final tax
Lain-lain 129.950.502 (1.253.796.080) Others
Manfaat pajak penghasilan Income tax benefit - net
- neto per laporan laba rugi per consolidated statement of
dan penghasilan komprehensif profit or loss and other
lain konsolidasian (13.737.761.127) (12.697.817.092) comprehensive income
KONSOLIDASIAN Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
STATEMENTS
As of December 31, 2016 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
60
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak penghasilan kini (lanjutan) f. Current income tax (continued)
Pada tahun 2016, Kelompok Usaha menghapusbukukan taksiran tagihan pajak sebesar Rp1.869.704.033, PPN Masukan (neto) sebesar Rp27.187.862.347, PPh 23 dibayar dimuka sebesar Rp529.813.691, taksiran rugi fiskal awal tahun sebesar Rp255.545.552.470 dan aset pajak tangguhan atas akumulasi rugi fiskal awal tahun sebesar Rp24.634.170.134 sebagai efek atas partisipasi Kelompok Usaha dalam program pengampunan pajak.
In 2016, the Group write off their claim for tax refund by Rp1,869,704,033, VAT-In (net) by Rp27,187,862,347, prepaid PPh 23 by Rp529,813,691, tax loss carry-forward at beginning of the year by Rp255,545,552,470 and its deferred tax asset of accumulated tax loss carry-forward by Rp24,634,170,134 as impact of tax amnesty program participation.
g. Perhitungan pajak final dan utang pajak final g. Final tax and final tax payable computation
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2016 2015
Pendapatan dari angkutan laut Income from sea freight and
dan sewa kapal yang dikenakan charter of vessels subjected
tarif pajak final final tax rate
Perusahaan 1.157.715.970.137 1.065.158.724.029 Company
Entitas Anak 19.630.000.000 14.400.000.000 Subsidiary
Total 1.177.345.970.137 1.079.558.724.029 Total
Pajak final Final tax
Perusahaan 14.077.688.487 12.991.502.705 Company
Entitas Anak 235.560.000 172.800.000 Subsidiary
Total 14.313.248.487 13.164.302.705 Total
Pajak final yang telah dibayar Prepayments of Final tax
Perusahaan 13.107.740.502 11.850.503.589 Company
Entitas Anak 188.340.000 158.221.096 Subsidiaries
Total 13.296.080.502 12.008.724.685 Total
Utang pajak final Final tax liability
Perusahaan 969.947.985 1.140.999.116 Company
Entitas Anak 47.220.000 14.578.904 Subsidiaries
KONSOLIDASIAN Tanggal 31 Desember 2016 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
STATEMENTS
As of December 31, 2016 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
h. Aset (liabilitas) pajak tangguhan h. Deferred tax assets (liabilities)
Manfaat (Beban) Pajak Tangguhan
Dikreditkan (Dibebankan) ke/
Deferred Tax Benefit (Expense) Credited (Charged) to
Penghasilan
31 Desember 2015/ Laba Rugi Komprehensif
December 31, 2015 Tahun 2016/ Lain/Other
(Disajikan Kembali/ 2016 Profit Comprehensive 31 Desember 2016/
Restated) or Loss Income December 31, 2016
Aset Pajak Tangguhan: Deferred Tax Assets:
Perusahaan Company
Rugi fiskal 24.634.170.134 35.517.311.878 - 60.151.482.012 Tax loss carry forward
Entitas Anak - Escorindo Subsidiary - Escorindo
Liabilitas imbalan kerja 487.192.218 48.897.654 82.882.693 618.972.565 Employee benefit liability
Penyusutan 41.175.849 (234.935.297 ) - (193.759.448 ) Depreciation
Total 25.162.538.201 35.331.274.235 82.882.693 60.576.695.129 Total
Liabilitas Pajak Tangguhan: Deferred Tax Liabilities:
Entitas Anak - Trisari Subsidiary - Trisari
Liabilitas imbalan kerja 589.006.438 122.559.122 71.148.340 782.713.900 Employee benefit liability
Penyusutan (5.497.915.555 ) (276.775.980 ) - (5.774.691.535 ) Depreciation
Utang sewa pembiayaan - Finance lease liabilities
Total (4.908.909.117 ) (154.216.858 ) 71.148.340 (4.991.977.635 ) Total
Manfaat (Beban) Pajak Tangguhan
Dikreditkan (Dibebankan) ke/
Deferred Tax Benefit (Expense) Credited (Charged) to
Penghasilan
31 Desember 2014/ Laba Rugi Komprehensif
December 31, 2014 Tahun 2016/ Lain/Other
(Disajikan Kembali/ 2016 Profit Comprehensive 31 Desember 2015/
Restated) or Loss Income December 31, 2015
Aset Pajak Tangguhan: Deferred Tax Assets:
Perusahaan Company
Rugi fiskal - 24.634.170.134 - 24.634.170.134 Tax loss carry forward
Entitas Anak - Escorindo Subsidiary - Escorindo
Liabilitas imbalan kerja 407.575.492 91.587.012 (11.970.286 ) 487.192.218 Employee benefit liability
Penyusutan 66.012.577 (24.836.728 ) - 41.175.849 Depreciation
Total 473.588.069 24.700.920.418 (11.970.286 ) 25.162.538.201 Total
Liabilitas Pajak Tangguhan: Deferred Tax Liabilities:
Entitas Anak - Trisari Subsidiary - Trisari
Liabilitas imbalan kerja 1.129.658.900 (450.196.760 ) (90.455.702 ) 589.006.438 Employee benefit liability
Penyusutan (3.563.027.706 ) (1.934.887.849 ) - (5.497.915.555 ) Depreciation
Utang sewa pembiayaan (1.417.407.783 ) 1.417.407.783 - - Finance lease liabilities
Total (3.850.776.589 ) (967.676.826 ) (90.455.702 ) (4.908.909.117 ) Total
Manajemen Kelompok Usaha berkeyakinan bahwa aset pajak tangguhan di atas dapat terpulihkan melalui penghasilan kena pajak di masa yang akan datang.
The Group’s management believes that the above deferred tax assets can be recovered through future taxable income.
Pada tahun 2015, manajemen memutuskan untuk tidak mengakui aset pajak tangguhan sebesar Rp39,3 miliar sehubungan dengan rugi fiskal Perusahaan sebesar Rp157 miliar.
In 2015, management decided not to recognize the deferred tax asset for current year amounting to Rp39.3 billion on the
Company’s tax losses carry-forward
