• Tidak ada hasil yang ditemukan

UTANG LAIN-LAIN OTHER PAYABLES

Dalam dokumen 27 1q2017 financial report (Halaman 70-74)

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.

Dalam dokumen 27 1q2017 financial report (Halaman 70-74)