The original consolidated financial statements included herein are in the
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2014 dan
untuk tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2014 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
61
19. PERPAJAKAN (lanjutan)
19. TAXATION (continued)
c. Utang Pajak (lanjutan)
c. Taxes Payable (continued)
2014
2013
Entitas Anak
Subsidiaries
Pajak Penghasilan Pasal 21
173.542.074
241.911.432
Income Tax Article 21
Pajak Penghasilan Pasal 23
21.869.690
6.403.310
Income Tax Article 23
Pajak Penghasilan Pasal 25
62.978.938
93.995.702
Income Tax Article 25
Pajak Penghasilan Pasal 29
6.763.592
273.556.633
Income Tax Article 29
Pajak Pertambahan Nilai
2.365.274.506
430.785.173
Value Added Tax
Total
2.880.712.997
1.788.931.679
Total
d. Beban Pajak
d. Tax Expense
2014
2013
Pajak kini:
Current tax:
Perusahaan
-
5.697.021.400
The Company
Entitas Anak
1.928.527.046
3.763.574.053
Subsidiaries
1.928.527.046
9.460.595.453
Pajak tangguhan:
Deferred tax:
Perusahaan
(29.746.830.548)
2.865.059.280
The Company
Entitas Anak
293.319.436
183.809.537
Subsidiaries
(29.453.511.112)
3.048.868.817
(Manfaat) beban pajak
Consolidation tax
Konsolidasian
(27.524.984.066) 12.509.464.270
(benefit) expenses
Rekonsiliasi
antara
estimasi
pajak
penghasilan
yang
dihitung
dengan
menggunakan tarif pajak yang berlaku
sebesar 25% dari laba akuntansi sebelum
estimasi beban (manfaat) pajak penghasilan
seperti yang tercantum dalam laporan laba
rugi komprehensif konsolidasian untuk tahun
yang berakhir pada tanggal 31 Desember
2014 dan 2013 adalah sebagai berikut:
The reconciliation between tax expense
computed using the prevailing tax rate of 25%
on the accounting income before estimated
tax expense (benefit) reported in the
consolidated statements of comprehensive
income for the years ended as of December
31, 2014 and 2013 is as follows:
2014
2013
Laba (rugi) sebelum pajak penghasilan
Profit (loss) before income tax
menurut laporan laba rugi
per consolidated statement
komprehensif konsolidasian
(112.918.817.652) 51.602.217.442
of comprehensive income
Penghasilan bersih dari
pendapatan final
(2.100.151.110) (1.768.566.679)
Income subjected to final tax
Penyesuaian konsolidasian
-
58.127.590
Consolidation adjustments
Laba sebelum manfaat (beban) pajak
Consolidated profit before tax benefit
konsolidasian sebelum eliminasi (115.018.968.762) 49.891.778.353
(expense) before elimination
Beban pajak tarif 25%
(28.754.742.191) 12.472.944.588
Tax expense computed using rate 25%
Pengaruh pajak atas beda tetap
Tax effects of the Company
Perusahaan dan
and Subsidiaries permanent
Entitas Anak
1.192.508.500
1.383.758.222
differences
Pengaruh penurunan tarif pajak
Effect of income tax rate reduction
penghasilan dalam perhitungan
used in current tax computation
pajak kini Perusahaan
37.249.625 (1.347.238.540)
in the Company
Taksiran (manfaat) beban pajak neto
Estimated tax (benefit) expense-net per
menurut laporan laba rugi
consolidated statement
komprehensif konsolidasian
(27.524.984.066) 12.509.464.270
of comprehensive income
