2016 2015
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Gaji dan kesejahteraan karyawan 185.011 162.833 Salaries and employees welfare
Perjalanan dinas 9.156 8.453 Business trip
Penyisihan kerugian penurunan Provision for impairment losses on
nilai piutang usaha 8.980 8.647 trade accounts receivable
Penyusutan 9.454 8.035 Depreciation
Jamsostek 12.976 8.078 Social welfare fund
Asuransi 8.115 6.838 Insurance
Pemasaran 5.364 4.060 Marketing expenses
Sewa 4.657 4.219 Rental
Honorarium tenaga ahli 2.599 3.862 Professional fees
Telepon dan teleks 3.705 3.494 Telephone and telex
Beban bank 2.078 3.364 Bank charges
Seminar dan pelatihan 717 2.073 Seminars and training
Lain-lain 16.343 13.068 Others
Jumlah 269.155 237.024 Total
26. BEBAN KEUANGAN 26. FINANCE COSTS
Merupakan beban bunga atas liabilitas keuangan yang tidak diklasifikasikan sebagai nilai wajar melalui laba rugi.
Represents interest expense on financial liabilities, that are not classified as at fair value through profit or loss.
27. PAJAK PENGHASILAN 27. INCOME TAX
Beban (manfaat) pajak terdiri dari: Tax expense (benefit) consists of the following:
2016 2015
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Pajak kini Current tax
Entitas anak 65.015 69.588 Subsidiaries
Surat ketetapan pajak Tax assessment letter
Entitas anak (13.353) (27.264) Subsidiaries
Subjumlah 51.662 42.324 Subtotal
Pajak tangguhan Deferred tax
Perusahaan 5.046 635 The Company
Entitas anak (1.981) (1.648) Subsidiaries
Jumlah pajak tangguhan 3.065 (1.013) Total deferred tax
Jumlah 54.727 41.311 Total
Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut
laporan laba rugi komprehensif konsolidasian dan rugi fiskal adalah sebagai berikut:
A reconciliation between profit before tax per consolidated statements of comprehensive income and fiscal loss is as follows:
2016 2015
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Laba sebelum pajak menurut Profit before tax per consolidated
laporan laba rugi komprehensif statements of comprehensive
konsolidasian 232.662 229.982 income
Laba sebelum pajak entitas anak (246.093) (229.963) Profit before tax of subsidiaries Laba sebelum pajak Perusahaan (13.431) 19 Profit before tax of the Company
Perbedaan temporer: Temporary differences:
Amortisasi dan rugi penurunan Amortization and loss on impairment
nilai aset tak berwujud (25.232) (3.176) of intangible assets
Perbedaan yang tidak dapat Non deductible expenses
diperhitungkan menurut fiskal: (non taxable income):
Penghasilan bunga yang Interest income subjected
dikenakan pajak final (1.551) (1.156) to final tax
Bagian laba bersih entitas Equity in net earnings of
asosiasi (2.570) (2.875) associates
Lain-lain 71 - Others
Jumlah (4.050) (4.031) Total
Rugi fiskal Perusahaan (42.713) (7.188) Fiscal loss of the Company
Akumulasi rugi fiskal (setelah Accumulated fiscal loss (after adjustment
disesuaikan dengan SKP) (51.859) (46.460) resulting from Tax Decision Letter) Rugi fiskal setelah penyesuaian (94.572) (53.648) Fiscal loss after adjustment
Pajak penghasilan Perusahaan Nihil/Nil Nihil/Nil Current tax of the Company
Taksiran Tagihan Pajak Estimated Claims for Tax Refund Taksiran tagihan pajak Grup adalah sebagai
berikut:
The Group’s estimated claims for tax refund are as follows:
30 September/ 31 Desember/
September 30, December 31,
2016 2015
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Pajak penghasilan Income tax
Tahun berjalan 87.879 49.793 Current year
Tahun sebelumnya 57.524 24.238 Previous years
Jumlah 145.403 74.031 Total
Pajak pertambahan nilai dalam
proses banding 14.713 14.713 Value added taxes in appeal
Jumlah 160.116 88.744 Total
Surat Ketetapan Pajak Penghasilan Income Tax Assessment Letter Pada tahun 2015, Direktorat Jenderal Pajak (“DJP”)
mengabulkan keberatan Perusahaan atas lebih bayar pajak penghasilan badan tahun 2013 sebesar Rp 1.166 juta yang sebelumnya dicatat pada taksiran pajak. Perusahaan menerima pengembalian pajak tersebut pada bulan Juni 2015.
In 2015, the Directorate General of Tax (“DGT”) approved the Company’s objection for an overpayment of corporate income tax for 2013 amounting to Rp 1,166 million that was previously recorded in claim for income for income tax. The Company received the refund in June 2015.
Pada tahun 2015, DJP mengabulkan keberatan SMI atas lebih bayar pajak penghasilan badan tahun 2013 sebesar Rp 24.358 juta dibandingkan Rp 2.906 juta yang sebelumnya telah dicatat dalam laporan keuangan SMI sebagai utang pajak. SMI menerima pengembalian pajak tersebut pada bulan Mei 2015.
In 2015, DGT approved SMI’s objection for an overpayment of corporate income tax for 2013 amounting to Rp 24,358 million, instead of the Rp 2,906 million that was previously recorded in SMI’s financial statements as other assets. SMI received the refund in May 2015.
Atas sebagian Surat Ketetapan Pajak yang diterima, Grup juga mengajukan keberatan sebagai berikut:
The Group filed objection letters on certain Tax Decision Letters as follows:
a. Pada tahun 2013, DJP mengabulkan sebagian keberatan SMI atas lebih bayar pajak penghasilan badan tahun 2010 sebesar Rp 1.341 juta dibandingkan Rp 9.073 juta yang sebelumnya telah dicatat dalam laporan keuangan SMI. SMI menerima pengembalian pajak tersebut pada bulan Agustus 2013. Pada bulan September 2013, SMI mengajukan banding atas surat ketetapan pajak tersebut atas sisa dari jumlah tersebut, dan sampai dengan tanggal laporan ini, hasil banding belum diputuskan.
a. In 2013, the DGT partially approved SMI’s objection for an overpayment of 2010 corporate income tax of Rp 1,341 million, instead of the Rp 9,073 million that was previously recorded in SMI’s financial statements. SMI received the refund in August 2013. In September 2013, SMI filed an appeal on the remaining amount, and up to the date of this report, the appeal has not been decided.
b. Pada tanggal 27 Maret 2009, MII menerima beberapa Surat Ketetapan Pajak dari DJP yang menyatakan bahwa MII lebih bayar sebesar Rp 16.398 juta atas Pajak Penghasilan Badan tahun 2007, kurang bayar Pajak Penghasilan (PPh) 21 dan 23 tahun 2007 masing-masing sebesar Rp 223 juta dan Rp 124 juta. MII telah mengajukan surat keberatan ke DJP pada bulan Juni 2009. Pada bulan Desember 2009, DJP menolak keberatan lebih bayar atas Pajak Penghasilan Badan dan kurang bayar PPh Pasal 21 dan 23 tersebut. Atas hasil tersebut, MII mengajukan banding kepada Pengadilan Pajak pada tanggal 8 Maret 2010. Berdasarkan keputusan Pengadilan Pajak tanggal 9 April 2012, Pengadilan Pajak menolak permohonan banding MII. Atas hasil tersebut, MII mengajukan Peninjauan Kembali (PK) kepada Mahkamah Agung pada tanggal 5 Juli 2012.
Sampai dengan tanggal penerbitan laporan keuangan konsolidasian, belum ada keputusan dari Mahkamah Agung.
b. On March 27, 2009, MII received several Tax Decision Letters from the DGT declaring MII’s overpayment of 2007 corporate income tax of Rp 16,398 million, and underpayment of 2007 Income Tax Article 21 and Article 23 of Rp 223 million and Rp 124 million, respectively. MII has filed objection letters to the DGT in June 2009. In December 2009, the DGT rejected MII’s objection on overpayment of corporate income tax and the underpayment of Income Tax Article 21 and 23. As a result, MII filed an appeal to the Tax Court on March 8, 2010. Based on the decision of the Tax Court dated April 9, 2012, the Tax Court rejected MII’s appeal. On these results, MII filed a Judical Review (PK) to the Supreme Court on July 5, 2012. In 2015, GDT rejected MII’s objection on the underpayment of income tax article 26 for year 2007. Up to the issuance date of the consolidated financial statements, no response has been received from the Supreme Court.
c. Pada bulan Juni 2013, SMI menerima beberapa surat ketetapan pajak yang menyatakan kekurangan pembayaran pajak pertambahan nilai tahun 2010 sebesar Rp 14.713 juta. SMI melunasi kekurangan pembayaran tersebut
c. In June 2013, SMI received several tax assessment letters confirming underpayment of 2010 value added tax amounting to Rp 14,713 million. SMI paid the underpayment in August 2013 for the
pada bulan Agustus 2013 untuk tujuan banding ke pengadilan pajak pada bulan September 2013. Sampai dengan tanggal penerbitan laporan keuangan konsolidasian, pengadilan pajak belum memberikan putusan atas permohonan banding yang diajukan SMI tersebut. Berdasarkan Joint Venture and Shareholders Agreement (“JVA”), Perusahaan akan menanggung semua beban pajak untuk tahun pajak sebelum tahun 2010.
purpose of filing the appeal to the tax court in September 2013. Up to the issuance date of the consolidated financial statements, the tax court has not issued its decision on the appeal letter submitted by SMI. Based on Joint Venture and Shareholders Agreement (“JVA”), the Company will bear any tax expenses for the fiscal year prior to year 2010.
Aset Pajak Tangguhan Deferred Tax Assets
Rincian aset bersih pajak tangguhan Grup adalah sebagai berikut:
The details of the net deferred tax assets of the Group are as follows:
30 September/ 31 Desember/
September 30, December 31,
2016 2015
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan 323 5.369 The Company
Entitas anak Subsidiaries
Imbalan pasca kerja 16.769 13.476 Post-employment benefits
Selisih translasi (697) 1.014 Translation adjustment
Depreciation of property and
Penyusutan aset tetap 3.790 4.027 equipment
Jumlah 20.185 23.886 Total
Rincian aset pajak tangguhan Perusahaan adalah sebagai berikut:
The details of the Company’s deferred tax assets are as follows:
Dikreditkan Dibebankan Dikreditkan
(dibebankan) ke ke penghasilan (dibebankan) ke laporan laba rugi/ komprehensif lain/ laporan laba rugi/
Credited Charged Credited
1 Januari/ (charged) to to other 31 Desember/ (charged) to 30 September/
January 1, profit or loss comprehensive December 31, profit or loss September 30,
2015 for the year income 2015 for the year 2016
Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million Rp'Million Rp'Million Rp'Million Rp'Million
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities):
Imbalan pasca kerja 311 139 (65) 385 - 385 Post-employment benefits
Depreciation of property and
Penyusutan aset tetap (40) (22) - (62) - (62) equipment
Amortisasi dan rugi penurunan Amortization and loss on
nilai aset tak berwujud 5.893 (847) - 5.046 (5.046) - impairment of intangible assets
Aset Pajak Tangguhan - Bersih 6.164 (730) (65) 5.369 (5.046) 323 Deferred Tax Assets - Net
Perseroan Terbuka yang memenuhi syarat-syarat tertentu berhak memperoleh penurunan tarif pajak penghasilan sebesar 5% dari tarif pajak penghasilan yang berlaku. Untuk tahun fiskal 2016 dan 2015, Perusahaan memenuhi syarat-syarat tersebut dan telah menerapkan tarif pajak yang lebih rendah.
Publicly listed entities which comply with certain requirements are entitled to a 5% tax rate reduction from the applicable tax rates. For the fiscal year 2016 and 2015, the Company complied with these requirements and have therefore applied the lower tax rates.
28. LABA PER SAHAM DASAR 28. BASIC EARNINGS PER SHARE