DAN ENTITAS ANAK/AND ITS SUBSIDIARIES
P. T. METRODATA ELECTRONICS Tbk AND ITS SUBSIDIARIES
32. KERUGIAN LAIN-LAIN - BERSIH OTHER LOSSES - NET
2012 2011
Rp Rp
Kerugian kurs mata asing - bersih (4.114.888.029) (18.214.234.378) Loss on foreign exchange - net
Kerugian penjualan aset tetap Loss on sale of property and
(Catatan 13) (78.400.852) (244.503.340) equipment (Note 13)
Beban amortisasi dan kerugian
penurunan nilai aset tak Amortization and loss on
berwujud - (20.840.055.252) intangible assets impairment
Lain-lain (6.747.650.056) (6.956.483.976) Others
Bersih (10.940.938.937) (46.255.276.946) Net
33. PAJAK PENGHASILAN 33. INCOME TAX
Beban (manfaat) pajak terdiri dari: Tax expense (benefit) consists of the following:
2012 2011
Rp Rp
Pajak kini Current tax
Perusahaan - - The Company
Entitas anak 50.972.517.182 41.482.238.881 Subsidiaries
Jumlah pajak kini 50.972.517.182 41.482.238.881 Total current tax
Pajak tangguhan Deferred tax
Perusahaan 828.458.113 (3.818.327.546) The Company
Entitas anak (342.110.071) (917.000.506) Subsidiaries
Jumlah pajak tangguhan 486.348.042 (4.735.328.052) Total deferred tax
Jumlah 51.458.865.224 36.746.910.829 Total
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dan laba (rugi) fiskal adalah sebagai berikut:
A reconciliation between income before tax per consolidated statements of comprehensive income and taxable income (fiscal loss) is as follows:
2012 2011
Rp Rp
Laba sebelum pajak menurut Income before tax per consolidated
laporan laba rugi komprehensif statements of comprehensive
konsolidasian 168.319.419.387 98.583.499.609 income
Laba sebelum pajak entitas anak (186.450.944.416) (133.756.542.062) Income before tax of subsidiaries Rugi sebelum pajak Perusahaan (18.131.525.029) (35.173.042.453) Loss before tax of the Company
- 68 -
2012 2011
Rp Rp
Perbedaan temporer: Temporary differences:
Imbalan pasca kerja (84.391.657) 159.546.232 Post-employment benefits
Depreciation of property and
Penyusutan aset tetap 15.649.338 21.436.005 equipment
Amortisasi dan rugi penurunan Amortization and loss on impairment
nilai aset tak berwujud (4.073.548.249) 18.913.796.691 of intangible assets
Jumlah (4.142.290.568) 19.094.778.928 Total
Perbedaan yang tidak dapat Non deductible expenses
diperhitungkan menurut fiskal: (non taxable income):
Beban pajak 4.900.762.228 12.305.139 Tax expense
Jamuan dan sumbangan 7.437.541 8.248.760 Entertainment and donation
Penyisihan penurunan nilai Allowance for decline in value of
persediaan - (498.161.282) inventories
Recovery of allowance for impairment
Pemulihan cadangan kerugian losses on trade accounts
penurunan nilai piutang usaha - (1.433.449.700) receivable
Penghasilan bunga yang Interest income subjected
dikenakan pajak final (2.653.299.164) (1.607.140.861) to final tax
Bagian laba bersih entitas Equity in net earnings of
asosiasi (1.683.518.286) (2.419.668.512) associates
Lain-lain (2.296.060.134) 1.963.335.134 Others
Jumlah (1.724.677.815) (3.974.531.322) Total
Rugi fiskal Perusahaan (23.998.493.412) (20.052.794.847) Fiscal loss of the Company Taksiran Tagihan Pajak Penghasilan Estimated Claims for Tax Refund Taksiran lebih bayar pajak Grup yang berasal
dari pembayaran pajak penghasilan di muka adalah sebagai berikut:
The estimated overpayments of income tax for the Group arising from the prepayments of income taxes are as follows:
2012 2011
Rp Rp
Perusahaan The Company
Beban pajak kini - - Current tax expense
Dikurangi pembayaran pajak
dibayar dimuka tahun berjalan Less currents prepaid tax
Pasal 22 - (1.499.728) Article 22
Pasal 23 - (273.561.143) Article 23
Jumlah - (275.060.871) Total
Tahun sebelumnya - (5.394.480.565) Previous years
Jumlah - (5.669.541.436) Total
Entitas anak Subsidiaries
Tahun berjalan (9.613.289.923) (21.332.256.016) Current year Tahun sebelumnya (29.879.634.633) (16.738.887.981) Previous years
Jumlah (39.492.924.556) (38.071.143.997) Total
Taksiran tagihan pajak penghasilan (39.492.924.556) (43.740.685.433) Estimated claims for tax refund
P.T. METRODATA ELECTRONICS Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012 DAN 2011 SERTA PADA TANGGAL 1 JANUARI 2011/31 DESEMBER 2010 (Lanjutan)
P.T. METRODATA ELECTRONICS Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 AND AS OF JANUARY 1, 2011/DECEMBER 31, 2010 (Continued)
- 69 -
Surat Ketetapan Pajak Tax Assessment Letter
Pada tahun 2012 dan 2011, Grup menerima beberapa Surat Ketetapan Pajak Lebih Bayar (SKPLB) dan Surat Ketetapan Pajak Kurang Bayar (SKPKB). Bagian pajak penghasilan lebih bayar yang tidak dapat direstitusi, pajak penghasilan kurang bayar atas surat ketetapan pajak diterima, dan juga cadangan atas bagian pajak yang tidak dapat direstitusi sebesar Rp 7.000.751.861 dan Rp 5.219.983.710 masing-masing untuk tahun 2012 dan 2011 dibebankan pada laporan laba rugi komprehensif konsolidasian.
In 2012 and 2011, the Group received several Tax Overpayment Decision Letters (SKPLB) and Tax Underpayment Decision Letters (SKPKB).
The balance of tax overpayment which could not be offset, the tax underpayment based on those tax decision letters, and also allowance for tax overpayment which could not be offset amounting to Rp 7,000,751,861 and Rp 5,219,983,710 in 2012 and 2011, respectively, was recorded as expense in the consolidated statements of comprehensive income.
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 2012, SMI menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Ketetapan Pajak Lebih Bayar (SKPLB) terutama untuk Pajak Penghasilan Pasal 29 dan Pajak Pertambahan Nilai untuk masa tahun pajak 2010 sebesar Rp 28.452.949.093. SMI telah mengajukan surat keberatan dan sampai dengan tanggal penerbitan laporan keuangan konsolidasian, proses keberatan ini masih dalam proses.
a. In 2012, SMI received several Underpayment Tax Assessment Letters (SKPKB) and Tax Overpayment Decision Letter (SKPLB) for the year 2010 mainly for income tax article 29 and value added tax totalling Rp 28,452,949,093. SMI has filed an objection letter and up to the issuance of the consolidated financial statements, the above mentioned appeal is still in process.
b. Pada tanggal 27 Maret 2009, MII menerima beberapa Surat Ketetapan Pajak dari DJP yang menyatakan bahwa MII lebih bayar sebesar Rp 16.398.393.246 atas Pajak Penghasilan Badan tahun 2007, kurang bayar Pajak Penghasilan (PPh) 21, 23, dan 26 tahun 2007 masing-masing sebesar Rp 223.090.894, Rp 123.820.384 dan Rp 211.064.127. 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 26 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 16,398,393,246, underpayment of 2007 Income Tax Article 21, Article 23 and Article 26 of Rp 223,090,894, Rp 123,820,384 and Rp 211,064,127, 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 Article 26. 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. Up to the issuance date of the consolidated financial statements, there is no response from the Supreme Court.
c. Pada tahun 2010, SI menerima beberapa Surat Ketetapan Pajak dari DJP yang menyatakan SI lebih bayar Pajak Penghasilan Badan tahun 2008 sebesar Rp 5.110.719.519. SI mengajukan surat keberatan atas lebih bayar tersebut kepada DJP tanggal 6 Juli 2010.
c. In 2010, SI received several Tax Decision Letters from DGT declaring SI’s overpayment of 2008 corporate income tax of Rp 5,110,719,519. SI has filed objection letters on the overpayment to the DGT on July 6, 2010.
Berdasarkan surat keputusan tanggal 15 Juli 2011, DJP menerima sebagian keberatan tersebut. DJP menambah lebih bayar Pajak Penghasilan Badan tahun 2008 sebesar Rp 95.256.680. Atas hasil tersebut, SI mengajukan surat permohonan banding kepada Pengadilan Pajak tanggal 11 Oktober 2011. Sampai dengan tanggal penerbitan laporan keuangan konsolidasian, belum ada keputusan dari Pengadilan Pajak.
In its decision letter dated July 15, 2011, the DGT accepted part of the objection. DGT increased SI’s overpayment of 2008 Corporate Income Tax of Rp 95,256,680. As a result, SI has filed an appeal to the Tax Court on October 11, 2011. Up to the issuance dated of the consolidated financial statements, there is no response from Tax Court.
- 70 - d. Pada tahun 2009, SI menerima beberapa Surat
Ketetapan Pajak dari DJP yang menyatakan SI kurang bayar Pajak Penghasilan (PPh) 21, 23 dan 26, Pajak Penghasilan Badan dan Pajak Pertambahan Nilai (PPN) tahun 2005 dengan jumlah sebesar Rp 556.887.259. SI mengajukan surat keberatan atas kurang bayar tersebut kepada DJP tanggal 26 September 2009.
d. In 2009, SI received several Tax Decision Letters from DGT declaring SI’s underpayment of 2005 income tax article 21, 23 and 26, corporate income tax and Value Added Tax (VAT) with total amount of Rp 556,887,259. SI has filed objection letters on the underpayment to the DGT on September 26, 2009.
Berdasarkan surat keputusan tanggal 30 September 2010, DJP menolak keberatan tersebut. Atas hasil tersebut, SI mengajukan surat permohonan banding kepada pengadilan pajak tanggal 11 Nopember 2010. Sampai dengan tanggal penerbitan laporan keuangan konsolidasian, belum ada keputusan dari pengadilan pajak.
In its decision letter dated September 30, 2010, the DGT rejected the objection. As a result, SI has filed an appeal to the Tax Court on November 11, 2010. Up to the issuance date of the consolidated financial statements, there is no response from Tax Court.
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:
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
2012 2011 December 31, 2010
Rp Rp Rp
Aset (Liabilitas) Pajak Tangguhan Deferred Tax Assets (Liabilities)
Perusahaan 8.208.200.598 9.036.658.711 5.218.331.165 The Company
Entitas anak Subsidiaries
Imbalan pasca kerja 13.993.069.195 12.973.393.107 10.728.433.984 Post-employment benefits Depreciation of property and
Penyusutan aset tetap (788.444.950) (234.406.637) 793.018.684 equipment
Rugi fiskal - (300.533.296) - Fiscal loss
Jumlah 21.412.824.843 21.475.111.885 16.739.783.833 Total
31 Desember/December 31,
Rincian aset pajak tangguhan Perusahaan adalah sebagai berikut:
The details of the Company’s deferred tax assets are as follows:
Dikreditkan Dikreditkan
(dibebankan) ke (dibebankan) ke
laporan laba rugi/ laporan laba rugi/
Credited (charged) Credited (charged)
1 Januari 2011/ to income (expense) 31 Desember 2011/ to income (expense) 31 Desember 2012/
January 1, 2011 for the year December 31, 2011 for the year December 31, 2012
Rp Rp Rp Rp Rp
Aset (liabilitas) pajak tangguhan/
Deferred tax assets (liabilities):
Imbalan pasca kerja/
Post-employment benefits 93.018.731 31.281.007 124.299.738 (16.878.331) 107.421.407
Penyusutan aset tetap/
Depreciation of property and
equipment 12.826.163 4.287.201 17.113.364 3.129.868 20.243.232
Amortisasi dan rugi penurunan nilai aset tak berwujud/
Amortization and loss on
impairment of intangible assets 5.112.486.271 3.782.759.338 8.895.245.609 (814.709.650) 8.080.535.959 Aset Pajak Tangguhan - Bersih/
Deferred Tax Assets - Net 5.218.331.165 3.818.327.546 9.036.658.711 (828.458.113) 8.208.200.598
P.T. METRODATA ELECTRONICS Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2012 DAN 2011 SERTA PADA TANGGAL 1 JANUARI 2011/31 DESEMBER 2010 (Lanjutan)
P.T. METRODATA ELECTRONICS Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 AND AS OF JANUARY 1, 2011/DECEMBER 31, 2010 (Continued)
- 71 - Perseroan Terbuka yang memenuhi syarat-syarat tertentu berhak memperoleh penurunan tarif pajak penghasilan sebesar 5% dari tarif pajak penghasilan yang berlaku. Untuk tahun fiskal 2012 dan 2011, 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 2012 and 2011, the Company, complied with these requirements and have therefore applied the lower tax rates.
Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before tax is as follows:
2012 2011
Rp Rp
Laba sebelum pajak menurut Income before tax per consolidated
laporan laba rugi komprehensif statements of comprehensive
konsolidasian 168.319.419.387 98.583.499.609 income
Pajak sesuai tarif pajak yang berlaku 33.663.883.877 19.716.699.921 Tax at effective tax rate Pengaruh pajak atas beban yang tidak
dapat diperhitungkan menurut fiskal 2.054.489.984 2.629.093.282 Permanent differences
Pengaruh pajak atas perbedaan Effect of difference in tax rate of
tarif pajak entitas anak 10.366.736.733 10.032.306.703 subsidiaries Rugi fiskal yang tidak dapat
dikompensasi 5.373.754.630 4.650.639.050 Unrecognized fiscal loss
Penyesuaian aset pajak tangguhan Adjustment of deferred tax assets
yang diperkirakan tidak dapat (dapat) which cannot (can) be utilized against di manfaatkan dimasa akan datang - (281.828.127) future income
Jumlah beban pajak 51.458.865.224 36.746.910.829 Total tax expense
34. LABA PER SAHAM DASAR 34. EARNINGS PER SHARE