BAB V KESIMPULAN DAN SARAN
5.3 Saran
Berdasarkan kesimpulan dan keterbatasan dalam penelitian ini, maka saran yang dapat diberikan antara lain:
1. Bagi peneliti selanjutnya diharapkan dapat menggunakan perusahaan disektor tertentu sebagai populasi penelitian agar hasil penelitian lebih dapat digunakan sebagai generalisasi serta mengambil sampel perusahaan yang mengalami keuntungan maupun kerugian dalam usahanya agar dapat memberikan kondisi lebih nyata di lapangan.
2. Bagi akademis diharapkan memiliki referensi lebih mengenai jurnal terkait dengan permanent differences, temporary differences dan book tax
differences.
3. Bagi perusahaan sampel yaitu perusahaan jasa perhotelan dan pariwisata, agar mencantumkan data di laporan keuangan sesuai dengan format penyajian yang
umum digunakan untuk mempermudah pembaca menemukan data yang dibutuhkan serta lebih hati-hati kepada pihak manajemen yang melakukan praktik manajemen laba dan lebih baik lagi dalam memilih karyawan ataupun manajer yang kompeten, memiliki integritas yang tinggi dan profesional.
4. Bagi investor diharapkan lebih berhati-hati untuk memilih perusahaan yang memiliki proksi yang baik karena hal itu dapat dijadikan perusahaan untuk melakukan manajemen laba untuk tujuan pajak dan reputasi perusahaan.
1. Bagi pemerintah diharapkan untuk memikirkan kembali tentang pengambilan keputusan mengenai penghapusan atau penambahan ketentuan undang-undang peraturan perpajakan itu berdampak baik atau tidak untuk semua sektor maupun subsektor ekonomi serta memperhatikan analisis mengenai komponen pajak penghasilan dan berhati-hati dalam memeriksa perusahaan yang memiliki proksi yang baik, karena pada dasarnya perusahaan berpotensi melakukan manajemen laba dengan tujuan memperkecil jumlah laba yang dibayarkan.
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LAMPIRAN I DATA PERUSAHAAN
No Nama Perusahan Kode
Listing Tanggal IPO
1 PT Bayu Buana Tbk BAYU 30 Oktober 1989
2 PT Bukit Uluwatu Villa Tbk BUVA 12 Juli 2010
3 PT Grahamas Citrawisata Tbk GMCW 14 Februari 1995
4 PT Hotel Mandarine Regency Tbk HOME 07 Juli 2008
5 PT Saraswati Griya Lestari Tbk HOTL 10 Januari 2013
6 PT Island Concepts Indonesia ICON 07 Agustus 2005
7 PT Indonesian Paradise Property INPP 12 Januari 2004 8 PT Jakarta International Hotel &
Development Tbk JIHD 29 Februari 1984
9 PT Jakarta Setiabudi Internasional JSPT 01 Desember 1998 10 PT MNC Land Tbk
(dh PT Global Land and Development Tbk) KPIG 30 Maret 2000
11 PT Mas Murni Indonesia MAMI 02 September 1994
12 PT Panorama Sentra Wisata Tbk PANR
13 PT Destinasi Tirta Nusantara PDES 07 Agustus 2008
14 PT Pembangunan Graha Lestari Indah PGLI 04 Mei 2000
15 PT Pembangunan Jaya Ancol PJAA 07 Februari 2004
16 PT Pudjiaji and Sons tbk PNSE 01 Mei 1990
17 PT Red Planet Indonesia Tbk
(dh PT Putra Sejahtera Pioneerindo Tbk) PSKT 30 Mei 1994 18 PT Hotel Sahid Jaya Internasional SHID 05 Agustus 1990
DAFTAR DATA YANG DIBUTUHKAN
No Nama KETERANGAN TAHUN
Perusahaan 2010 2011
1 BAYU
Net Income Rp 8,052,667,697 Rp 19,458,181,022
Taxable Income Rp 15,542,984,447
Permanent Differences -Rp 477,116,532 Temporary Differences Rp 538,593,483 Total Asset Rp 218,480,845,229 Rp 256,395,581,799
Rata - Rata Aktiva Rp 237,438,213,514
Operating Cash flow Rp 59,616,988,343
2 BUVA
Net Income Rp 40,812,523,532 Rp 54,161,948,549
Taxable Income -Rp 4,704,199,631
Permanent Differences -Rp 58,557,791,917
Temporary Differences Rp 858,603,644 Total Asset Rp 882,189,671,288 Rp 868,679,772,686
Rata - Rata Aktiva Rp 875,434,721,987
Operating Cash flow Rp 59,025,690,547
3 GMCW
Net Income Rp 1,975,803,879 Rp 2,401,703,838
Taxable Income Rp 3,226,739,067
Permanent Differences -Rp 17,977,335 Temporary Differences Rp 58,840,419 Total Asset Rp 15,414,799,932 Rp 19,625,532,063
Rata - Rata Aktiva Rp 17,520,165,998
Operating Cash flow Rp 1,158,226,091
4 HOME
Net Income Rp 2,669,261,470 Rp 813,534,246
Taxable Income Rp 4,247,556,216
Permanent Differences Rp 2,925,663,872
Temporary Differences Rp 677,810,798 Total Asset Rp 186,995,790,430 Rp 176,192,944,039
Rata - Rata Aktiva Rp 181,594,367,235
Operating Cash flow Rp 5,650,108,457
5 HOTL
Net Income Rp - -Rp 31,288,493,321
Taxable Income Rp 844,143,830
Permanent Differences Rp 16,848,807 Temporary Differences Rp 41,860,950 Total Asset Rp 209,907,031,589 Rp 545,723,526,485
Rata - Rata Aktiva Rp 377,815,279,037
Operating Cash flow -Rp 36,882,913,956
6 ICON
Net Income -Rp 6,327,272,118 Rp 623,114,516
Taxable Income Rp 901,305,831
Permanent Differences Rp 185,427,504 Temporary Differences Rp 18,012,071 Total Asset Rp 67,075,730,611 Rp 91,607,561,440
Rata - Rata Aktiva Rp 79,341,646,026
Operating Cash flow -Rp 2,519,691,419
7 INPP
Net Income Rp 21,356,200,864 Rp 2,097,931,753
Taxable Income -Rp 817,366,404
Permanent Differences -Rp 34,497,952 Temporary Differences -Rp 125,822,667 Total Asset Rp 810,578,823,861 Rp 1,133,499,220,101
Rata - Rata Aktiva Rp 972,039,021,981
Operating Cash flow Rp 109,079,321,971
DAFTAR DATA YANG DIBUTUHKAN No Nama
KETERANGAN TAHUN
Perusahaan 2010 2011
8 JIHD
Net Income Rp 213,463,005,000 Rp 69,907,320,000
Taxable Income Rp 12,191,225,000
Permanent Differences Rp 2,312,524,000
Temporary Differences Rp 18,243,329,000
Total Asset Rp 4,776,300,970,000 Rp 4,362,366,221,000
Rata - Rata Aktiva Rp 4,569,333,595,500
Operating Cash flow Rp 284,702,649,000
9 JSPT
Net Income Rp 170,114,357,595 Rp 200,208,195,285
Taxable Income Rp 7,937,706,803
Permanent Differences -Rp 27,945,509,580
Temporary Differences Rp 3,736,347,458
Total Asset Rp 2,480,132,870,520 Rp 2,873,491,878,145
Rata - Rata Aktiva Rp 2,676,812,374,333
Operating Cash flow Rp 417,024,795,385
10 KPIG
Net Income Rp 162,928,191,295 Rp 45,594,571,563
Taxable Income -Rp 2,342,894,244
Permanent Differences -Rp 9,370,371,048
Temporary Differences Rp - Total Asset Rp 2,091,913,170,503 Rp 1,948,666,123,646
Rata - Rata Aktiva Rp 2,020,289,647,075
Operating Cash flow Rp 17,365,391,244
11 MAMI
Net Income Rp 1,093,221,621 Rp 1,564,470,850
Taxable Income Rp 4,280,117,089
Permanent Differences Rp 780,857,028
Temporary Differences Rp 7,356,328,912
Total Asset Rp 653,019,389,631 Rp 669,078,607,476
Rata - Rata Aktiva Rp 661,048,998,554
Operating Cash flow Rp 5,204,298,071
12 PANR
Net Income Rp 8,796,585,000 Rp 22,423,327,000 Taxable Income Rp - Permanent Differences Rp - Temporary Differences Rp - Total Asset Rp 618,497,533,000 Rp 762,597,601,000
Rata - Rata Aktiva Rp 690,547,567,000
Operating Cash flow Rp 42,268,787,000
DAFTAR DATA YANG DIBUTUHKAN
No Nama KETERANGAN TAHUN
Perusahaan 2010 2011
13 PDES
Net Income Rp 3,593,458,916 Rp 7,941,070,867
Taxable Income Rp 1,339,083,978
Permanent Differences Rp 748,852,989
Temporary Differences Rp 9,060,295,102
Total Asset Rp 208,545,889,568 Rp 245,924,526,850
Rata - Rata Aktiva Rp 227,235,208,209
Operating Cash flow Rp 13,306,588,636
14 PGLI
Net Income Rp 140,020,443 Rp 339,680,821
Taxable Income Rp 662,359,229
Permanent Differences Rp 52,781,059
Temporary Differences Rp 173,843,614
Total Asset Rp 41,784,426,250 Rp 43,627,643,347
Rata - Rata Aktiva Rp 42,706,034,799
Operating Cash flow Rp 2,240,454,107
15 PJAA
Net Income Rp 141,855,147,275 Rp 161,939,225,933
Taxable Income Rp 11,638,559,487
Permanent Differences -Rp 4,578,262,707
Temporary Differences -Rp 16,779,776 Total Asset Rp 1,569,188,387,540 Rp 1,737,031,906,784
Rata - Rata Aktiva Rp 1,653,110,147,162
Operating Cash flow Rp 401,721,714,320
16 PNSE
Net Income Rp 40,432,013,394 Rp 44,245,525,141
Taxable Income Rp 20,281,761,732
Permanent Differences -Rp 8,784,243,706
Temporary Differences -Rp 400,896,771
Total Asset Rp 321,324,684,601 Rp 347,307,064,433
Rata - Rata Aktiva Rp 334,315,874,517
Operating Cash flow Rp 67,431,604,563
17 PSKT
Net Income Rp 677,273,412 -Rp 1,276,433,507
Taxable Income Rp 183,688,372
Permanent Differences Rp 117,894,606
Temporary Differences Rp 743,415,688
Total Asset Rp 29,277,627,037 Rp 30,441,171,589
Rata - Rata Aktiva Rp 29,859,399,313
Operating Cash flow Rp 2,091,110,520
18 SHID
Net Income Rp 17,916,989,000 Rp 10,000,934,000
Taxable Income Rp 11,532,630,000
Permanent Differences Rp 2,688,909,000
Temporary Differences -Rp 3,431,493,000
Total Asset Rp 619,069,348,000 Rp 1,236,647,083,000
Rata - Rata Aktiva Rp 927,858,215,500
Operating Cash flow Rp 63,396,052,000
DAFTAR DATA YANG DIBUTUHKAN
No Nama KETERANGAN TAHUN
Perusahaan 2012 2013
1 BAYU
Net Income Rp 45,851,958,806 Rp 57,122,481,989 Taxable Income Rp 19,832,784,032 Rp 21,128,635,691 Permanent Differences -Rp 2,665,137,307 -Rp 3,170,662,751 Temporary Differences Rp 913,247,901 -Rp 972,297,793 Total Asset Rp 345,575,916,931 Rp 455,498,569,326 Rata - Rata Aktiva Rp 300,985,749,365 Rp 400,537,243,129 Operating Cash flow Rp 28,303,447,550 Rp 66,059,555,969
2 BUVA
Net Income Rp 56,970,935,883 Rp 64,666,510,455 Taxable Income -Rp 9,971,012,578 -Rp 4,531,237,689 Permanent Differences -Rp 67,002,380,600 -Rp 71,332,946,550 Temporary Differences Rp 414,040,708 Rp 771,030,878 Total Asset Rp 1,218,538,917,931 Rp 1,480,720,812,133 Rata - Rata Aktiva Rp 1,043,609,345,309 Rp 1,349,629,865,032 Operating Cash flow -Rp 93,065,123,556 Rp 11,875,258,621
3 GMCW
Net Income Rp 2,934,011,626 -Rp 295,762,791 Taxable Income Rp 4,005,420,253 -Rp 63,274,124 Permanent Differences -Rp 3,847,949 -Rp 41,693,571 Temporary Differences Rp 27,661,515 -Rp 233,146,857 Total Asset Rp 21,036,592,841 Rp 20,617,639,302 Rata - Rata Aktiva Rp 20,331,062,452 Rp 20,827,116,072 Operating Cash flow Rp 3,408,568,428 Rp 153,257,049
4 HOME
Net Income -Rp 9,059,702,722 Rp 1,577,618,796 Taxable Income -Rp 5,482,650,974 Rp 3,113,027,180 Permanent Differences Rp 2,496,808,610 Rp 2,427,169,263 Temporary Differences Rp 2,018,443,225 -Rp 868,681,502 Total Asset Rp 268,350,003,145 Rp 260,422,396,006 Rata - Rata Aktiva Rp 222,271,473,592 Rp 264,386,199,576 Operating Cash flow Rp 4,045,224,050 Rp 16,738,342,863
5 HOTL
Net Income Rp 17,125,821,349 Rp 9,676,919,995 Taxable Income Rp 903,435,265 Rp 11,456,057,781 Permanent Differences Rp 8,719,738 -Rp 210,142,653 Temporary Differences Rp 73,321,911 Rp 201,674,273 Total Asset Rp 843,616,944,606 Rp 975,331,896,373 Rata - Rata Aktiva Rp 694,670,235,546 Rp 909,474,420,490 Operating Cash flow -Rp 365,688,940 Rp 85,945,033,373
6 ICON
Net Income Rp 3,894,028,155 Rp 3,019,645,681 Taxable Income Rp 263,174,600 Rp 356,267,157 Permanent Differences Rp 441,683,234 Rp 476,017,166 Temporary Differences Rp 16,477,634 Rp 1,573,509,574 Total Asset Rp 83,363,453,861 Rp 73,912,750,950 Rata - Rata Aktiva Rp 87,485,507,651 Rp 78,638,102,406 Operating Cash flow Rp 10,795,449,343 Rp 4,070,906,322
7 INPP
Net Income Rp 11,721,862,510 Rp 26,252,943,818 Taxable Income -Rp 3,181,585,502 -Rp 4,021,751,572 Permanent Differences Rp 1,257,813,274 -Rp 4,275,736,981 Temporary Differences -Rp 201,525,272 Rp 303,236,936 Total Asset Rp 1,843,630,146,281 Rp 2,155,010,104,358 Rata - Rata Aktiva Rp 1,488,564,683,191 Rp 1,999,320,125,320 Operating Cash flow Rp 150,318,356,859 Rp 152,354,504,840
DAFTAR DATA YANG DIBUTUHKAN No Nama
KETERANGAN TAHUN
Perusahaan 2012 2013
8 JIHD
Net Income Rp 85,363,150,000 Rp 1,766,477,718 Taxable Income Rp 16,008,995,000 Rp 26,058,306,000 Permanent Differences Rp 5,469,317,000 Rp 4,459,904,000 Temporary Differences Rp - Rp 10,748,556,000 Total Asset Rp 4,454,535,086,000 Rp 6,463,220,155,000 Rata - Rata Aktiva Rp 4,408,450,653,500 Rp 5,458,877,620,500 Operating Cash flow Rp 311,544,676,000 Rp 1,451,077,829,000
9 JSPT
Net Income Rp 235,234,485,314 Rp 208,071,242,241 Taxable Income Rp 12,222,173,512 Rp 46,821,606,660 Permanent Differences -Rp 44,518,755,239 -Rp 18,246,595,515 Temporary Differences Rp 4,262,381,189 Rp 4,701,032,629 Total Asset Rp 3,308,945,278,758 Rp 3,428,702,485,089 Rata - Rata Aktiva Rp 3,091,218,578,452 Rp 3,368,823,881,924 Operating Cash flow Rp 269,058,256,514 Rp 535,107,187,337
10 KPIG
Net Income Rp 146,022,412,919 Rp 298,891,361,122 Taxable Income Rp 1,345,638,383 Rp 3,341,741,918 Permanent Differences -Rp 65,121,965,183 -Rp 270,195,642,771 Temporary Differences Rp - Rp 1,352,539,512 Total Asset Rp 2,728,806,704,532 Rp 7,361,429,209,148 Rata - Rata Aktiva Rp 2,338,736,414,089 Rp 5,045,117,956,840 Operating Cash flow Rp 109,645,484,665 Rp 2,497,502,722,328
11 MAMI
Net Income Rp 2,341,149,073 Rp 2,576,145,590 Taxable Income -Rp 1,320,562,632 Rp 794,626,507 Permanent Differences Rp 613,615,721 Rp 1,398,689,648 Temporary Differences -Rp 5,016,512,943 -Rp 4,420,306,779 Total Asset Rp 705,333,724,081 Rp 740,147,262,203 Rata - Rata Aktiva Rp 687,206,165,779 Rp 722,740,493,142 Operating Cash flow Rp 17,104,842,739 -Rp 22,583,663,917
12 PANR
Net Income Rp 33,179,731,000 Rp 47,592,893,000 Taxable Income Rp - Rp 25,115,000 Permanent Differences Rp - Rp 735,770,000 Temporary Differences Rp - -Rp 710,655,000 Total Asset Rp 1,021,716,355,000 Rp 1,282,054,610,000 Rata - Rata Aktiva Rp 892,156,978,000 Rp 1,151,885,482,500 Operating Cash flow Rp 81,572,318,000 Rp 163,632,530,000
DAFTAR DATA YANG DIBUTUHKAN No Nama
KETERANGAN TAHUN
Perusahaan 2012 2013
13 PDES
Net Income Rp 9,145,921,198 Rp 17,845,824,010 Taxable Income Rp 1,515,266,559 Rp 10,142,713,813 Permanent Differences Rp 270,660,359 Rp 242,505,291 Temporary Differences -Rp 9,052,880,103 -Rp 18,864,515,881 Total Asset Rp 229,669,131,539 Rp 295,433,863,717 Rata - Rata Aktiva Rp 237,796,829,195 Rp 262,551,497,628 Operating Cash flow Rp 36,722,568,835 Rp 36,791,691,714
14 PGLI
Net Income Rp 254,202,614 Rp 27,031,457,804 Taxable Income Rp 617,668,769 Rp 60,514,936 Permanent Differences Rp 114,586,317 -Rp 116,934,376 Temporary Differences Rp 157,423,306 Rp 511,947,364 Total Asset Rp 45,302,057,800 Rp 66,074,304,577 Rata - Rata Aktiva Rp 44,464,850,574 Rp 55,688,181,189 Operating Cash flow Rp 1,289,009,398 Rp 1,802,778,062
15 PJAA
Net Income Rp 177,849,241,628 Rp 190,104,929,854 Taxable Income -Rp 15,946,470,857 -Rp 23,837,509,348 Permanent Differences -Rp 111,837,879,337 -Rp 128,523,141,428 Temporary Differences -Rp 4,687,575,535 Rp 6,847,230,658 Total Asset Rp 2,388,263,279,045 Rp 2,627,198,418,344 Rata - Rata Aktiva Rp 2,062,647,592,915 Rp 2,507,730,848,695 Operating Cash flow Rp 306,770,011,099 Rp 232,849,399,683
16 PNSE
Net Income Rp 41,377,970,174 Rp 47,201,979,894 Taxable Income Rp 24,446,662,616 Rp 24,044,225,744 Permanent Differences -Rp 8,511,392,938 Rp - Temporary Differences Rp 3,711,893,386 Rp - Total Asset Rp 353,593,264,644 Rp 448,397,229,212 Rata - Rata Aktiva Rp 350,450,164,539 Rp 400,995,246,928 Operating Cash flow Rp 51,840,001,655 Rp 61,417,188,815
17 PSKT
Net Income Rp 515,323,040 Rp 855,457,283 Taxable Income Rp 1,657,934,252 Rp 2,299,175,312 Permanent Differences Rp 54,205,512 Rp 742,392,375 Temporary Differences Rp 813,484,816 Rp 216,475,749 Total Asset Rp 30,112,814,059 Rp 30,772,661,987 Rata - Rata Aktiva Rp 30,276,992,824 Rp 30,442,738,023 Operating Cash flow -Rp 500,197,313 Rp 5,850,336,195
18 SHID
Net Income Rp 12,705,730,387 Rp 14,568,372,522 Taxable Income Rp 13,088,727,634 Rp 15,269,069,899 Permanent Differences -Rp 2,542,361,427 -Rp 4,789,345,868 Temporary Differences Rp 4,745,019,003 Rp 6,094,675,503 Total Asset Rp 1,304,365,923,713 Rp 1,449,770,890,870 Rata - Rata Aktiva Rp 1,270,506,503,357 Rp 1,377,068,407,292 Operating Cash flow -Rp 1,861,909,151 Rp 55,339,869,768
DAFTAR DATA YANG DIBUTUHKAN
No Nama KETERANGAN TAHUN
Perusahaan 2014 2015
1 BAYU
Net Income Rp 72,406,609,239 Rp 80,459,103,038 Taxable Income Rp 28,609,218,692 Rp 30,760,318,182 Permanent Differences -Rp 17,947,779,581 -Rp 8,111,903,711 Temporary Differences Rp 1,791,671,362 -Rp 1,055,006,081 Total Asset Rp 553,205,506,901 Rp 644,524,751,604 Rata - Rata Aktiva Rp 504,352,038,114 Rp 598,865,129,253 Operating Cash flow Rp 8,291,675,776 Rp 37,299,853,975
2 BUVA
Net Income Rp 27,939,988,180 -Rp 40,839,275,239 Taxable Income -Rp 3,394,457,352 -Rp 18,615,407,367 Permanent Differences -Rp 34,211,686,953 Rp 16,997,778,285 Temporary Differences Rp 843,331,345 Rp 2,994,667,598 Total Asset Rp 1,667,411,833,809 Rp 2,563,343,153,139 Rata - Rata Aktiva Rp 1,574,066,322,971 Rp 2,115,377,493,474 Operating Cash flow Rp 77,671,991,248 -Rp 11,567,107,929
3 GMCW
Net Income -Rp 3,973,816,388 -Rp 2,430,949,968 Taxable Income -Rp 3,778,150,358 -Rp 4,353,229,253 Permanent Differences Rp 210,994,842 -Rp 99,787,000 Temporary Differences -Rp 20,438,417 -Rp 589,189,499 Total Asset Rp 52,013,648,667 Rp 45,578,808,627 Rata - Rata Aktiva Rp 36,315,643,985 Rp 48,796,228,647 Operating Cash flow Rp 3,801,413,263 Rp 862,612,799
4 HOME
Net Income Rp 818,774,263 Rp 770,294,075 Taxable Income Rp 4,515,160,949 Rp 327,344,371 Permanent Differences Rp 3,567,515,740 Rp 36,163,415 Temporary Differences Rp 585,666,788 Rp 190,205,940 Total Asset Rp 260,761,116,869 Rp 257,837,009,413 Rata - Rata Aktiva Rp 260,591,756,438 Rp 259,299,063,141 Operating Cash flow Rp 11,870,148,618 Rp 6,881,772,825
5 HOTL
Net Income Rp 1,786,158,087 Rp - Taxable Income Rp 11,271,767,333 Rp - Permanent Differences Rp 567,902,852 Rp - Temporary Differences Rp 205,675,564 Rp - Total Asset Rp 980,373,830,833 Rp - Rata - Rata Aktiva Rp 977,852,863,603 Rp 490,186,915,417 Operating Cash flow Rp 139,389,950,720 Rp -
6 ICON
Net Income Rp 5,351,249,167 Rp 6,670,968,803 Taxable Income -Rp 2,699,533,400 -Rp 4,159,705,218 Permanent Differences -Rp 1,209,322,740 Rp 205,110,807 Temporary Differences Rp 271,643,959 Rp 1,089,986,919 Total Asset Rp 277,005,824,660 Rp 414,188,946,071 Rata - Rata Aktiva Rp 175,459,287,805 Rp 345,597,385,366 Operating Cash flow -Rp 17,692,840,053 Rp 34,952,493,721
7 INPP
Net Income Rp 59,092,980,146 Rp 113,118,531,290 Taxable Income -Rp 10,458,455,026 -Rp 15,131,000,299 Permanent Differences -Rp 9,741,190,389 -Rp 24,468,339,796 Temporary Differences Rp 501,090,790 Rp 474,178,132 Total Asset Rp 2,191,239,246,396 Rp 4,901,062,529,658 Rata - Rata Aktiva Rp 2,173,124,675,377 Rp 3,546,150,888,027 Operating Cash flow Rp 81,648,775,493 Rp 62,130,885,734
DAFTAR DATA YANG DIBUTUHKAN No Nama
KETERANGAN TAHUN
Perusahaan 2014 2015
8 JIHD
Net Income Rp 131,708,327,000 Rp 92,787,999,000 Taxable Income Rp 16,688,701,000 Rp 1,719,801,000 Permanent Differences Rp 12,768,279,000 Rp 77,722,709,000 Temporary Differences Rp 4,829,375,000 -Rp 2,696,310,000 Total Asset Rp 6,486,495,861,000 Rp 6,470,222,705,000 Rata - Rata Aktiva Rp 6,474,858,008,000 Rp 6,478,359,283,000 Operating Cash flow Rp 74,580,178,000 Rp 462,219,278,000
9 JSPT
Net Income Rp 315,516,839,000 Rp 212,095,713,000 Taxable Income Rp 17,521,375,917 Rp 26,575,104,000 Permanent Differences -Rp 28,976,997,544 -Rp 29,713,474,000 Temporary Differences Rp 955,535,000 Rp 819,853,000 Total Asset Rp 3,575,786,663,963 Rp 3,671,502,471,000 Rata - Rata Aktiva Rp 3,502,244,574,526 Rp 3,623,644,567,482 Operating Cash flow Rp 274,033,054,000 Rp 146,370,761,000
10 KPIG
Net Income Rp 419,339,054,960 Rp 239,690,468,140 Taxable Income Rp 630,866,813 Rp 69,284,002,016 Permanent Differences -Rp 170,561,429,140 Rp 68,709,132,245 Temporary Differences Rp 20,660,493,275 Rp 22,118,688,408 Total Asset Rp 9,964,606,193,061 Rp 11,127,313,993,463 Rata - Rata Aktiva Rp 8,663,017,701,105 Rp 10,545,960,093,262 Operating Cash flow Rp 2,107,384,428,519 Rp 273,959,729,057
11 MAMI
Net Income Rp 3,611,844,676 Rp 2,144,676,525 Taxable Income -Rp 786,496,481 -Rp 1,856,290,977 Permanent Differences Rp 870,818,688 Rp 266,180,115 Temporary Differences -Rp 5,765,157,123 -Rp 4,686,318,199 Total Asset Rp 762,521,218,182 Rp 794,414,083,983 Rata - Rata Aktiva Rp 751,334,240,193 Rp 778,467,651,083 Operating Cash flow Rp 32,094,989,193 Rp 19,321,115,424
12 PANR
Net Income Rp 60,095,793,000 Rp 53,538,285,000 Taxable Income Rp 298,569,000 Rp 3,885,433,000 Permanent Differences Rp - Rp - Temporary Differences Rp 298,569,000 Rp 3,885,433,000 Total Asset Rp 1,669,736,698,000 Rp 1,745,981,217,000 Rata - Rata Aktiva Rp 1,475,895,654,000 Rp 1,707,858,957,500 Operating Cash flow Rp 52,669,233,000 -Rp 9,075,376,000
DAFTAR DATA YANG DIBUTUHKAN No Nama
KETERANGAN TAHUN
Perusahaan 2014 2015
13 PDES
Net Income Rp 12,903,949,532 Rp 6,806,385,173 Taxable Income Rp 13,236,300,715 Rp 8,038,064,785 Permanent Differences Rp 741,997,954 Rp 1,300,855,206 Temporary Differences -Rp 7,120,815,188 -Rp 9,027,828,726 Total Asset Rp 335,003,797,515 Rp 393,901,425,249 Rata - Rata Aktiva Rp 315,218,830,616 Rp 364,452,611,382 Operating Cash flow Rp 67,027,681,949 Rp 54,556,721,038
14 PGLI
Net Income Rp 1,264,382,301 Rp 470,282,866 Taxable Income Rp 850,056,372 Rp 1,613,602,149 Permanent Differences -Rp 303,189,511 Rp 163,073,473 Temporary Differences Rp 1,277,762,368 Rp 405,310,716 Total Asset Rp 69,879,006,640 Rp 65,103,319,418 Rata - Rata Aktiva Rp 67,976,655,609 Rp 67,491,163,029 Operating Cash flow Rp 3,327,616,936 Rp 1,382,576,212
15 PJAA
Net Income Rp 234,436,380,407 Rp 289,419,290,671 Taxable Income Rp 6,535,488,301 Rp 4,932,399,738 Permanent Differences -Rp 9,630,826,804 -Rp 44,112,865,929 Temporary Differences Rp 16,025,715,320 Rp 29,578,726,765 Total Asset Rp 2,910,905,311,454 Rp 3,130,177,111,064 Rata - Rata Aktiva Rp 2,769,051,864,899 Rp 3,020,541,211,259 Operating Cash flow Rp 394,076,103,250 Rp 326,230,317,556
16 PNSE
Net Income Rp 29,981,984,681 Rp 15,718,953,739 Taxable Income Rp 3,302,860,050 -Rp 7,063,939,074 Permanent Differences -Rp 4,081,873,417 -Rp 4,446,645,158 Temporary Differences -Rp 5,307,138,436 -Rp 4,695,348,721 Total Asset Rp 437,530,084,733 Rp 432,109,728,581 Rata - Rata Aktiva Rp 442,963,656,973 Rp 434,819,906,657 Operating Cash flow Rp 31,442,429,960 Rp 34,547,912,190
17 PSKT
Net Income -Rp 39,655,731,838 -Rp 80,459,132,070 Taxable Income -Rp 35,314,902,731 -Rp 48,392,448,044 Permanent Differences Rp 65,883,925 Rp 761,204,452 Temporary Differences Rp 1,463,052,517 Rp 348,024,224 Total Asset Rp 544,166,585,043 Rp 513,922,268,434 Rata - Rata Aktiva Rp 287,469,623,515 Rp 529,044,426,739 Operating Cash flow Rp 680,112,613,741 Rp 49,084,390,665
18 SHID
Net Income Rp 14,602,055,075 Rp 350,315,509 Taxable Income Rp 21,662,037,711 Rp 12,906,181,897 Permanent Differences -Rp 1,646,547,749 Rp 6,574,511,116 Temporary Differences Rp 8,065,198,123 Rp 5,198,756,605 Total Asset Rp 1,437,752,571,766 Rp 1,449,036,770,639 Rata - Rata Aktiva Rp 1,443,761,731,318 Rp 1,443,394,671,203 Operating Cash flow Rp 38,022,444,726 -Rp 8,522,459,163