30 Juni 2016/ 31 Desember 2015/
June 30,2016 December 31,2015
Pihak Ketiga 6.549.414.369 5.348.344.681 Third Parties
Total 6.549.414.369 5.348.344.681 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 utang usaha berdasarkan saat jatuh temponya pada 30 Juni 2016 dan 31 Desember 2015 adalah sebagai berikut:
The accounts payables amount based on the due date as of March 31, 2016 and December 31,2015 is as follows:
30 Juni 2016/ 31 Desember 2015/
June 30,2016 December 31,2015
> 3 bulan sampai 6 bulan 6.549.414.369 5.348.344.681 > 3 Months to 6 Months
> 1 tahun - - > 1 Years
Total 6.549.414.369 5.348.344.681 Total
18. UTANG LAIN-LAIN 18. OTHER PAYABLES
30 Juni 2016/ 31 Desember 2015/
June 30,2016 December 31,2015
Pihak Berelasi 1.602.669.627 1.510.382.631 Related Parties
Pihak Ketiga 1.640.003.100 1.640.003.100 Third Parties
Total 3.242.672.727 3.150.385.731 Total
Jumlah utang lain-lain berdasarkan saat jatuh temponya pada 30 Juni 2016 dan 31 Desember 2015 adalah sebagai berikut:
The accounts others payable amount based on the due date as of March 31, 2016 and December 31,2015 are as follows:
30 Juni 2016/ 31 Desember 2015/
June 30,2016 December 31,2015
> 6 bulan sampai 1 tahun 92.736.995 1.640.003.100 > 6 Months to 1 Yeas
> 1 tahun 3.149.935.732 1.510.382.631 > 1 Years
Total 3.242.672.727 3.150.385.731 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.
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
30 Juni 2016/ 31 Desember 2015/
June 30,2016 December 31,2015
PPn Masukan 61.670.920 192.214.380 VAT In
PPh pasal 23 4.239.376.729 4.234.004.653 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 15.952.934 Income tax article 25
Total 6.409.671.073 6.534.842.457 Total
19. PERPAJAKAN - (Lanjutan) 19. TAXATION – (Continued)
b. Utang pajak b. Taxes payables
30 Juni 2016/ 31 Desember 2015/
June 30,2016 December 31,2015
PPn Keluaran 11.967.674.781 12.110.678.856 VAT out
PPh pasal 21 1.397.954.162 1.381.527.840 Income rax article 21
PPh pasal 22 594.930.899 594.930.899 Income rax article 22
PPh pasal 23 dan 26 1.328.154.524 1.535.873.658 Income rax article 23 and 26
PPh pasal 29 2.169.466.627 2.149.624.621 Income rax article 29
PPh pasal 4 (2) 4.114.487 152.228.606 Income rax article 4 (2)
Pajak final 700.000 700.000 Final tax
Total 17.462.995.480 17.925.564.480 Total
c. Pajak Penghasilan c. Income Tax
Manfaat (Beban) pajak Grup adalah sebagai berikut : Tax benefit (Expense) of the Group is as follows:
2016 2015
Pajak tangguhan: Deferred tax:
Perusahaan - (3.462.800.542) Company
Entitas Anak - 3.957.777.997 Subsidiaries
Sub-total - 494.977.455 Sub-total
Total Manfaat (Beban) Total Income Tax Benefit
Pajak Penghasilan - 494.977.455 (Expense)
Rekonsiliasi antara laba (rugi) Perusahaan sebelum manfaat (beban) pajak dan estimasi laba (rugi) fiskal untuk periode dan tahun yang berakhir pada tanggal 30 Juni 2016 dan 31 Desember 2015 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 periods and years ended March 31, 2016 and December 31,2015, based on the consolidated statements of comprehensive income in Rupiah :
2016 2015
Laba (rugi) sebelum manfaat (beban) Income (loss) before
pajak penghasilan menurut income tax benefit (expense) per
laporan laba rugi komprehensif consolidated statements of
konsolidasian 879.006.710 (24.093.389.302) comprehensive income
Dikurangi (laba) rugi sebelum manfaat (beban) Less (income) loss of Subsidiaries
pajak penghasilan Entitas Anak (45.264.338) 4.311.548.467 before income tax benefit (expense)
Laba (rugi) perusahaan sebelum Income (loss) before
beban pajak penghasilan 833.742.372 (19.781.840.835) income tax expenses
Beda tetap Permanent difference
Biaya pajak 155.112.944 432.192.618 Taxes expense
Pendapatan bunga (10.230.388) 20.640.853 Interest expense
Laba (rugi) dari bagian entitas anak (4.155.730.441) 9.513.551.619 Income (loss) from subsiadies
Sumbangan 600.000 (274.443) Donation
Subtotal (4.010.247.885) 9.966.110.647 Sub-total
Beda temporer Temporary difference
Penyusutan dan penjualan aset tetap - - Depreciation and sales of fixed assets
Pemulihan penurunan nilai piutang Recoverage of impairment
dan persediaan (3.988.183.406) (2.073.309.431) receivables and inventories
Imbalan kerja - (261.495.758) Employee benefits
Subtotal (3.988.183.406) (2.334.805.189) Sub-total
Total (7.998.431.291) 7.631.305.458 Total
Taksiran rugi fiskal tahun berjalan (7.164.688.919) (12.150.535.377) Estimated fiscal loss for the year
Kompensasi rugi fiskal Fiscal loss carried forward
- awal tahun (65.135.761.374) (64.323.623.607) - beginning of the year
- daluarsa - 11.338.397.610 Expired
Taksiran Rugi Fiskal - Estimated Fiscal Loss -
Akhir periode (72.300.450.293) (65.135.761.374) End of the Period
19. PERPAJAKAN - (Lanjutan) 19. TAXATION – (Continued)
d. Pajak Tangguhan d. Deferred Tax
Mutasi aset (liabilitas) pajak tangguhan – bersih dan manfaat (beban) pajak yang terkait pada tanggal 30 Juni 2016 dan 31 Desember 2015 adalah sebagai berikut :
Movement of deferred tax assets (liabilities) nett and the related tax benefit (expense) as of March 31, 2016 and December 31,2015 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 30 Juni / 1 Januari/ Statements of Balance as of Statements of Balance as of Balance as of Comprehensive December 31, Comprehensive June 30, January 1, 2015 Income 2015 Income 2.016
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 20.455.908.402 (4.171.968.058) 16.283.940.344 - 16.283.940.344 Accumulated fiscal loss Manfaat imbalan kerja 233.217.407 99.208.101 332.425.508 - 332.425.508 Employee benefits
Penyisihan penurunan nilai Allowance impairment
piutang 1.682.430.954 1 1.682.430.955 - 1.682.430.955 receivables
Penyisihan penurunan nilai Allowance impairment
persediaan 64.047.140 535.668.371 599.715.511 - 599.715.511 inventories Penyusutan aset tetap - - - - - Depreciation of fixed assets
Aset pajak tangguhan Deferred tax assets of
Perusahaan 22.435.603.903 (3.537.091.585) 18.898.512.318 - 18.898.512.318 the Company
Entitas Anak Subsidiary
Aset pajak tangguhan - bersih 20.614.033.935 3.957.777.997 24.571.811.932 (264.076.350) 24.307.735.582 Deferred tax assets - net
Total 43.049.637.838 420.686.412 43.470.324.250 (264.076.350) 43.206.247.900 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.
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 18 November 2013, PT WOW TV, Entitas Asosiasi menerima putusan pengadilan pajak dengan
no.putusan 48137/PP/M.XI/13/2013 dan
48138/PP/M.XVI/16/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Penghasilan Badan masa pajak Januari – Desember 2005 sebesar Rp15.345.633.524 dan atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai masa pajak Januari – Desember 2005 sebesar Rp4.660.218.749.
On November 18, 2013, PT WOW TV, an Associate, received tax court decisions no.
48137/PP/M.XI/13/2013 and
48138/PP/M.XVI/16/2013 about the unacceptability of an appeal against The Tax Assessment Letter for
Underpayment Income Tax period January-
December 2005 amounted to Rp15.345.633.524 and
no. 48419/PP/M.XI/13/2013 against The Tax
Assessment Letter for Underpayment value Added
Tax January-December 2007 amounted to
Rp5,475,859,200.
Pada 29 November 2013, Perusahaan menerima putusan pengadilan pajak dengan no.putusan
48418/PP/M.XI/13/2013 dan no.putusan
48419/PP/M.XI/13/2013 mengenai tidak dapat
diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Penghasilan Pasal 26 masa pajak 2007 sebesar Rp15.967.436.800 dan Pajak Pertambahan Nilai sebesar Rp5.475.859.200.
On November 29, 2013, The Company received tax court decisions no. 48418/PP/M.XI/13/2013 and no. 48419/PP/M.XI/13/2013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment Income Tax Article 26 period 2007 amounted to Rp15,967,436,800 and Value Added Tax 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.