30 Juni 2015/ 31 Desember 2014/
June 30, 2015 December 31,2014
Pihak Ketiga 1.544.058.137 1.438.081.715 Third Parties
Total 1.544.058.137 1.438.081.715 Total
Perusahaan tidak memberikan jaminan terhadap pembayaran utang Entitas Anak kepada pemasok.
The Company does not provide any guarantee for the payment of Subsidiaries’ payables to suppliers.
Jumlah piutang usaha berdasarkan saat jatuh temponya pada 30 Juni 2015 dan 31 Desember 2014 adalah sebagai berikut:
The accounts receivable amount based on the due date as of June 30, 2015 and December 31, 2014 is as follows:
30 Juni 2015/ 31 Desember 2014/
June 30, 2015 December 31,2014
Sampai dengan 1 bulan - - Until 1 Month
> 1 bulan sampai 3 bulan 1.544.058.137 - > 1 Month to 3 Months
> 3 bulan sampai 6 bulan - - > 3 Months to 6 Months
> 6 bulan sampai 1 tahun - - > 6 Months to 1 Yeas
> 1 tahun - 1.438.081.715 > 1 Years
Total 1.544.058.137 1.438.081.715 Total
16. UTANG LAIN-LAIN 16. OTHER PAYABLES
30 Juni 2015/ 31 Desember 2014/
June 30, 2015 December 31,2014
Pihak Berelasi 763.686.752 3.221.566.061 Related Parties Pihak Ketiga 721.209.987 721.209.983 Third Parties
Total 1.484.896.739 3.942.776.044 Total
Jumlah utang lain-lain berdasarkan saat jatuh temponya pada 30 Juni 2015 dan 31 Desember 2014 adalah sebagai berikut:
The accounts others payable amount based on the due date as of June 30, 2015 and December 31, 2014 are as follows:
30 Juni 2015/ 31 Desember 2014/
June 30, 2015 December 31,2014
Sampai dengan 1 bulan - - Until 1 Month > 1 bulan sampai 3 bulan - - > 1 Month to 3 Months > 3 bulan sampai 6 bulan - - > 3 Months to 6 Months > 6 bulan sampai 1 tahun - 1.552.321.687 > 6 Months to 1 Yeas > 1 tahun 1.484.896.739 2.390.454.357 > 1 Years
Total 1.484.896.739 3.942.776.044 Total
Perusahaan tidak memberikan jaminan terhadap pembayaran utang Entitas Anak kepada pemasok.
The Company does not provide any guarantee for the payment of Subsidiaries’ payables to suppliers.
17. PERPAJAKAN - (Lanjutan)
a. Pajak dibayar dimuka a. Prepaid taxes
30 Juni 2015/ 31 Desember 2014/
June 30, 2015 December 31,2014
PPn Masukan - 44.557.250 VAT In PPh pasal 23 4.666.050.454 5.136.443.710 Income tax article 23 PPh pasal 22 2.092.670.490 2.092.670.490 Income tax article 22 PPh pasal 25 - 15.952.934 Income tax article 25
Total 6.758.720.944 7.289.624.384 Total
b. Utang pajak b. Taxes payables
30 Juni 2015/ 31 Desember 2014/
June 30, 2015 December 31,2014
PPn Keluaran 11.817.260.843 11.758.945.017 VAT out PPh pasal 21 754.457.320 769.139.209 Income rax article 21 PPh pasal 22 594.930.899 594.930.899 Income rax article 22 PPh pasal 23 dan 26 1.547.455.049 1.422.971.500 Income rax article 23 and 26 PPh pasal 29 2.169.466.627 2.169.466.626 Income rax article 29 PPh pasal 4 (2) 1.229.818.646 1.225.704.159 Income rax article 4 (2) Pajak final 700.000 700.000 Final tax
Total 18.114.089.384 17.941.857.410 Total
c. Pajak Penghasilan c. Income Tax
Manfaat (Beban) pajak Grup adalah sebagai berikut : Tax benefit (Expense) of the Group is as follows:
2015 2014
Pajak kini: Current tax:
Perusahaan - - Company
Entitas Anak - - Subsidiaries
Sub-total - - Sub-total
Pajak tangguhan: Deferred tax:
Perusahaan - - Company
Entitas Anak (180.617.161) - Subsidiaries
Sub-total (180.617.161) - Sub-total
Total Manfaat (Beban) Total Income Tax Benefit
Pajak Penghasilan (180.617.161) - (Expense)
Rekonsiliasi antara laba (rugi) Perusahaan sebelum manfaat (beban) pajak dan estimasi laba (rugi) fiskal untuk tahun yang berakhir pada tanggal 30 Juni 2015 dan 31 Desember 2014 berdasarkan laporan laba rugi komprehensif konsolidasian dalam mata uang Rupiah adalah sebagai berikut:
The following calculation presents the reconciliation between income (loss) before income tax benefit (expense) and estimated fiscal income (loss) for the years ended June 30, 2015 and December 31, 2014, based on the consolidated statements of comprehensive income in Rupiah :
17. PERPAJAKAN - (Lanjutan) 17. TAXATION – (Continued)
2015 2014
Laba (rugi) sebelum manfaat (beban) Income (loss) before
pajak penghasilan menurut income tax benefit (expense) per
laporan laba rugi komprehensif consolidated statements of
konsolidasian (441.912.807) 802.281.918 comprehensive income
Dikurangi (laba) rugi sebelum manfaat (beban) Less (income) loss of Subsidiaries
pajak penghasilan Entitas Anak (515.550.058) 6.308.273.806 before income tax benefit (expense)
Laba (rugi) perusahaan sebelum Income (loss) before
beban pajak penghasilan (957.462.865) 7.110.555.724 income tax expenses
Beda tetap Permanent difference
Biaya pajak 13.699.988 65.600.128 Taxes expense Pendapatan bunga 31.418.375 (5.012.520) Interest expense Laba (rugi) dari bagian entitas anak (5.068.299.265) (8.448.024.241) Income (loss) from subsiadies
Sumbangan 29.873.423 16.712.676 Donation
Subtotal (4.993.307.479) (8.370.723.957) Sub-total
Beda temporer Temporary difference
Penyusutan dan penjualan aset tetap - (1.396.696.343) Depreciation and sales of fixed assets
Pemulihan penurunan nilai piutang Recoverage of impairment
dan persediaan - 784.682.015 receivables and inventories Imbalan kerja 224.000.000 105.469.490 Employee benefits
Subtotal 224.000.000 (506.544.838) Sub-total
Total (4.769.307.479) (8.877.268.795) Total
Taksiran rugi fiskal tahun berjalan (5.726.770.344) (1.766.713.071) Estimated fiscal loss for the year
Kompensasi rugi fiskal Fiscal loss carried forward
- awal tahun (64.323.633.607) (62.556.920.536) - beginning of the year
Taksiran Rugi Fiskal - Estimated Fiscal Loss -
Akhir periode (70.050.403.951) (64.323.633.607) End of the Period
d. Pajak Tangguhan d. Deferred Tax
Mutasi aset (liabilitas) pajak tangguhan – bersih dan manfaat (beban) pajak yang terkait pada tanggal 30 Juni 2015 dan 31 Desember 2014 adalah sebagai berikut :
Movement of deferred tax assets (liabilities) nett and the related tax benefit (expense) as of June 30, 2015 and December 31, 2014 was as follow :
Dibebankan pada Dibebankan pada Laporan Laporan Laba Rugi Laba Rugi Komprehensif Komprehensif Konsolidasian/ Konsolidasian/
Charged to Saldo Charged to Saldo Saldo Consolidated 31 Desember/ Consolidated 31 Maret/ 1 Januari/ Statements of Balance as of Statements of Balance as of Balance as of Comprehensive December 31, Comprehensive March 31, January 1, 2014 Income 2014 Income 2015
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 21.699.303.581 (1.243.395.179) 20.455.908.402 - 20.455.908.402 Accumulated fiscal loss Manfaat imbalan kerja 522.075.034 (288.857.627) 233.217.407 - 233.217.407 Employee benefits
Penyisihan penurunan nilai Allowance impairment
piutang 3.777.164.845 (2.094.733.891) 1.682.430.954 - 1.682.430.954 receivables
Penyisihan penurunan nilai Allowance impairment
persediaan 147.910.714 (83.863.574) 64.047.140 - 64.047.140 inventories Penyusutan aset tetap 303.741.273 (303.741.273) - - - Depreciation of fixed assets
Aset pajak tangguhan Deferred tax assets of
Perusahaan 26.450.195.447 (4.014.591.544) 22.435.603.903 - 22.435.603.903 the Company
Entitas Anak Subsidiary
Aset pajak tangguhan - bersih 14.860.657.898 5.753.376.037 20.614.033.935 (180.617.161) 20.433.416.774 Deferred tax assets - net
Total 41.310.853.345 1.738.784.493 43.049.637.838 (180.617.161) 42.869.020.677 Total
Manajemen berkeyakinan bahwa penghasilan pajak untuk aset pajak tangguhan direalisasikan pada periode mendatang.
Management believes that sufficient taxable income will be available in future periods to recover deferred tax assets.
17. PERPAJAKAN - (Lanjutan)
Berikut ringkasan pemeriksaan pajak signifikan yang diterima oleh Grup :
The following are the summary of the significant tax assessment received by the Group :
Pada November 2009, PT Artha Centra Graha, Entitas Asosiasi menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) antara lain sebesar Rp3,720,895,302 untuk PPh Badan, Rp 233,584,637 untuk PPh pasal 4 ayat 2, Rp 1,007,400,000 untuk PPh 23 serta Rp 1,388,018,369 untuk PPN.
On November 2009, PT Artha Centra Graha, an Associate received several Tax Assessment Letter for Underpayment (SKPKB) which consist of Rp3,720,895,302 for Corporate Income Tax, Rp233,584,637 for Income tax article 4 (2), Rp1,007,400,000 for Income tax art 23 and Rp1,388,018,369 for Value Added Tax.
Pada November 2009, PT WOW TV, Entitas Asosiasi menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) antara lain sebesar Rp 15,554,650,668 untuk PPh Badan serta Rp 2,412,852,366 untuk PPN.
On November 2009, PT WOW TV, an Associate, received several Tax Assessment Letter for Underpayment (SKPKB) which consist of Rp 15,554,650,668 for Corporate Income Tax and Rp 12,412,852,366 for Value Added Tax.
Pada 29 November 2013, PT WOW TV, Entitas Asosiasi menerima putusan pengadilan pajak dengan no.putusan 48418/PP/M.XI/13/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Penghasilan Pasal 26 masa pajak Januari – Desember 2007 sebesar Rp15.967.436.800.
On November 29, 2013, PT WOW TV, an Associate, received tax court decisions no. 48418/PP/M.XI/13/2013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment Income Tax Article 26 period January- December 2007 amounted to Rp15,967,436,800. Pada 29 November 2013, Perusahaan menerima
putusan pengadilan pajak dengan no.putusan 48419/PP/M.XI/13/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai masa pajak Januari – Desember 2007 sebesar Rp5.475.859.200.
On November 29, 2013, The Company received tax court decisions no. 48419/PP/M.XI/13/2013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment value Added Tax January-December 2007 amounted to Rp5,475,859,200.
Pada 10 Maret 2014, PT Agis Electronic, Entitas Anak menerima putusan pengadilan pajak dengan no.putusan 50513/PP/M.XIA/99/2014 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai tahun 2002 sebesar Rp6.195.746.939
On March 10, 2014, PT Agis Electronic, a Subsidiary received tax court decisions no. 50513/PP/M.XIA/99/2014 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment value Added Tax 2002 amounted to Rp6,195,746,939.
18. BIAYA YANG MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
30 Juni 2015/ 31 Desember 2014/
June 30, 2015 December 31,2014
Jasa profesi 349.046.887 404.750.000 Professional fee Sewa gedung 10.750.000 150.000.000 Building rent Kas kecil 22.200.473 46.413.574 Petty cash Gaji dan tunjangan - 15.934.739 Salaries and allowance Lain-lain 53.852.161 277.076.852 Others
Total 435.849.521 894.175.165 Total