Akun ini merupakan utang lain-lain ke pihak ketiga atas asuransi, dan lainnya masing-masing sebesar Rp 26.406 dan Rp 18.532 pada tanggal 31 Maret 2017 dan 31 Desember 2016.
This account represents other payables to third parties for insurance, and others amounting to Rp 26,406 and Rp 18,532 as of 31 March 2017 and 31 December 2016, respectively.
20. PERPAJAKAN 20. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
31 Maret/ 31 Desember/
31 March 31 December
2 0 1 7 2 0 1 6
Pajak Penghasilan Pasal 4 (2) 10.058 9.570 Income Tax A rticle 4 (2)
Pajak Penghasilan Pasal 23 16.333 12.452 Income Tax A rticle 23
Pajak Penghasilan Pasal 28 26.086 25.827 Income Tax A rticle 28 Pajak Pertambahan Nilai – Masukan 21.955 129.012 Value-A dded Tax - Input
Jumlah 74.432 176.861 T o t a l
b. Utang Pajak b. Taxes Payable
31 Maret/ 31 Desember/
31 March 31 December
2 0 1 7 2 0 1 6
Pajak Penghasilan Pasal 4 (2) 11.856 12.592 Income Tax A rticle 4 (2)
Pajak Penghasilan Pasal 21 123 1.051 Income Tax A rticle 21
Pajak Penghasilan Pasal 23 14.433 14.513 Income Tax A rticle 23
Pajak Penghasilan Pasal 25 4.736 4.736 Income Tax A rticle 25
Pajak Penghasilan Pasal 26 11.059 122 Income Tax A rticle 26
Pajak Penghasilan Pasal 29 59.439 38.041 Income Tax A rticle 29 Pajak Pertambahan Nilai – Keluaran 22.697 66.237 Value-A dded Tax - Output
Jumlah 124.343 137.292 T o t a l
c. Perhitungan Pajak Penghasilan c. Income Tax Calculation
Penghasilan kena pajak yang dihitung Perusahaan menjadi dasar Surat Pemberitahuan (SPT) yang disampaikan kepada otoritas perpajakan pada setiap tahun.
Taxable income which calculated by the Company uses as basis for Surat Pemberitahuan (SPT) that reported to Director General of Taxes yearly.
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim dengan taksiran laba kena pajak untuk periode yang berakhir 31 Maret 2017 dan 2016, adalah sebagai berikut:
Reconciliation between profit before income
tax as shown in the consolidated statements of profit or loss and other comprehensive income with estimated taxable profit for the period ended 31 March 2017 and 2016, are as follows:
c. Perhitungan Pajak Penghasilan (Lanjutan) c. Income Tax Calculation (Continued)
2 0 1 7 2 0 1 6
Laba sebelum pajak penghasilan, Profit before income tax,
menurut laporan laba rugi as per consolidated statements
komprehensif konsolidasian 295.541 278.872 of comprehensive income
Bagian (laba) rugi entitas anak sebelum (Profit) loss of subsidiairies
pajak penghasilan - bersih ( 39.002) 444.233 before income taxes - net
Laba Perusahaan The Company’s profit
sebelum pajak penghasilan 256.539 723.105 before income tax
Koreksi fiskal : Fiscal corrections :
Beda temporer 20 26 Temporary differences
Beda tetap : Permanent differences :
Bagian laba dari entitas anak ( 348.125)( 822.889) Gain from subsidiaries
Lainnya - Bersih 6.710 5.535 Others – Net
Jumlah koreksi fiskal ( 341.395)( 817.328) Total fiscal correction
Taksiran laba kena pajak Estimated taxable income
(rugi fiskal) – Perusahaan ( 84.856)( 94.223) (tax loss) – the Company
31 Maret / 31 March
Taksiran beban pajak penghasilan dan utang pajak penghasilan untuk periode yang berakhir 31 Maret 2017 dan 2016 adalah sebagai berikut:
Estimated income tax expenses and income tax payable for the period ended 31 March 2017 and 2016, are as follows:
2 0 1 7 2 0 1 6
Tak siran laba k ena pajak (rugi fisk al) Estimated taxable income (tax loss)
Perusahaan ( 84.856)( 94.223) The Company
Entitas anak - Bersih 272.832 204.463 Subsidiaries - Net
Tak siran beban pajak penghasilan Estimated income tax expenses
Entitas anak 39.134 41.749 Subsidiaries
Tak siran beban pajak penghasilan Estimated income tax expenses
menurut laporan laba rugi as per consolidated statements of
k omprehensif k onsolidasian 39.134 41.749 comprehensive income
Dik urangi : L e s s :
Pajak Penghasilan Pasal 23 ( 4.207) ( 5.501) Income Tax A rticle 23
Pajak Penghasilan Pasal 25 ( 14.209) ( 16.348) Income Tax A rticle 25
Jumlah ( 18.416)( 21.849) T o t a l
Tak siran utang pajak Estimated income tax payable
penghasilan periode berjalan - bersih 20.717 19.900 for the current period - net
Utang Pajak Penghasilan periode sebelumnya 38.722 22.179 Income taxes payable prior peroid Jumlah Utang Pajak Penghasilan Pasal 29 59.439 42.079 Total Income Tax Payable Article 29
20. PERPAJAKAN (Lanjutan) 20. TAXATION (Continued)
d. Pajak tangguhan d. Deferred tax
Aset (liabilitas) pajak tangguhan yang timbul dari perbedaan temporer antara pendapatan dan beban, yang diakui secara komersial dan perpajakan, adalah sebagai berikut:
Deferred tax assets (liabilities) occuring from temporary differences of revenues and expenses recognition between the commercial and tax base are as follows:
Aset pajak tangguhan Deferred tax assets
Dikreditkan
Dikreditkan ke penghasilan
(dibebankan) komprehensif
ke laba rugi / lain/
Saldo awal/ Credited to Credited to other Saldo akhir/
Beginning (charged to) comprehensive Ending Balance Profit of loss income Balance
Rugi fiskal 58.911 21.357 - 80.268 Tax loss Depreciation of
Penyusutan aset tetap ( 78) - -( 78) property and equipment
Cadangan imbalan pasca-kerja ( 1.466)( 372) -( 1.838) Post-employment benefits
Properti investasi ( 6.273) 125 -( 6.148) Investment Properties
Jumlah 51.094 21.110 - 72.204 Total
31 Maret 2017 (3 Bulan) 31 March 2017 (3 Months)
Dikreditkan
Dikreditkan ke penghasilan
(dibebankan) komprehensif
ke laba rugi/ lain/
Saldo awal/ Credited to Credited to other Saldo akhir/
Beginning (charged to) comprehensive Ending balance profit or loss income balance
Rugi fiskal 36.656 22.255 - 58.911 Tax loss
Cadangan imbalan pasca-kerja 48 ( 1.514) - ( 1.466) Post-employment benefits Depreciation of
Penyusutan aset tetap ( 78) - - ( 78) property and equipment
Properti investasi ( 6.114)( 159) - ( 6.273) Investment properties
Jumlah 30.512 20.582 - 51.094 Total
d. Pajak tangguhan (Lanjutan) d. Deferred tax (Continued)
Liabilitas pajak tangguhan Deferred tax liabilities
Dikreditkan
Dikreditkan ke penghasilan
(dibebankan) komprehensif
ke laba rugi / lain/
Saldo awal/ Credited to Credited to other Saldo akhir/
Beginning (charged to) comprehensive Ending Balance Profit of loss income Balance
Pencadangan kerugian penurunan Allowance for impairment loses of
nilai piutang 6.490 - - 6.490 trade receivables Depreciation of
Penyusutan aset tetap 7.710 - - 7.710 property and equipment
Cadangan imbalan pasca-kerja 12.685 1.182 - 13.867 Post-employment benefits
Rugi fiskal 370.036 - - 370.036 Tax loss
Properti investasi ( 1.565.959) - - ( 1.565.959) Investment Properties
Jumlah ( 1.169.038) 1.182 - ( 1.167.856) Total
31 Maret 2017 (3 Bulan) 31 March 2017 (3 Months)
Dikreditkan Dikreditkan ke penghasilan (dibebankan) komprehensif
ke laba rugi/ lain/
Saldo aw al/ Credited to Credited to other Saldo akhir/ Beginning (charged to) comprehensive Ending
balance profit or loss income balance
Rugi fiskal 370.036 - - 370.036 Tax loss Cadangan imbalan pasca-kerja 7.988 4.697 - 12.685 Post-employment benefits Depreciation of Penyusutan aset tetap 6.899 811 - 7.710 property and equipment
Pencadangan kerugian penurunan A llowance for impairment losses of
nilai piutang 6.490 - - 6.490 trade receivables Properti investasi ( 1.612.387) 46.428 - ( 1.565.959) Investment properties Jumlah ( 1.220.974) 51.936 - ( 1.169.038) Total
31 Desember 2016 (1 Tahun) 31 December 2016 (1 Year)
e. Taksiran klaim pajak penghasilan e. Estimated claims for income tax refund
Akun ini merupakan taksiran jumlah lebih bayar pajak penghasilan. Jumlah tersebut mungkin berbeda dari jumlah lebih bayar pajak penghasilan yang dilaporkan dalam Surat Pemberitahuan (SPT) Tahunan.
This account represents estimated claims for income tax refund. Such amounts might be different with the amounts reported in the Annual Income Tax Return.
f. Pengampunan pajak f. Tax amnesty
Pada bulan September dan Desember 2016, beberapa entitas anak telah mengikuti program pengampunan pajak sesuai Undang-undang No. 11 tahun 2016 yang diterbitkan pada tanggal 1 Juli 2016. Kantor Pajak telah menerbitkan Surat Keterangan Pengampunan Pajak (SKPP) pada berbagai tanggal di bulan September, Oktober dan Desember 2016.
In September and December 2016, some subsidiaries have been following the tax amnesty program in accordance with Law No. 11 year 2016 issued on 1 July 2016. Tax Office has issued the Tax Amnesty Approval (SKPP) on various dates in September, October and December 2016.