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)
62
19. PERPAJAKAN (lanjutan)
19. TAXATION (continued)
d. Beban Pajak (lanjutan)
d. Tax Expense (continued)
Rekonsiliasi antara laba (rugi) sebelum pajak
penghasilan menurut laporan laba rugi
komprehensif konsolidasian dengan taksiran
laba (rugi) kena pajak Perusahaan adalah
sebagai berikut:
The reconciliation between profit (loss) before
tax reported in the consolidated statements of
comprehensive income with estimated taxable
income (loss) of the Company is as follows:
2014
2013
Laba (rugi) sebelum taksiran pajak
Profit (loss) before estimated income tax
penghasilan menurut laporan laba
as of the consolidated statements
rugi komprehensif konsolidasian (112.918.817.652) 51.602.217.442
of comprehensive income
Laba Entitas Anak sebelum taksiran
Income of Subsidiaries before
pajak penghasilan
(4.713.345.942) (11.594.556.905)
estimated income tax
Penyesuaian atas:
Adjustment of:
Penghasilan yang dikenakan pajak
Income subjected to final tax
final Entitas Anak
(23.224.001.533) (16.420.360.100)
of Subsidiaries
Beban yang dikenakan pajak final
Expenses subjected to final tax
Entitas Anak
21.123.850.422 14.651.793.420
of Subsidiaries
Laba (rugi) Perusahaan sebelum pajak
Profit (loss) before income tax-
penghasilan tidak final
(119.732.314.705) 38.239.093.857
non final of the Company
Penyesuaian fiskal terdiri dari:
Fiscal adjustments consist of:
Beda tetap:
Permanent differences:
Beban yang tidak diperkenankan
892.883.753
1.935.435.074
Non-deductible expenses
Pendapatan bunga
(147.891.240)
(229.184.280)
Interest income
744.992.513
1.706.250.794
Beda temporer:
Temporary differences:
Imbalan kerja karyawan
197.739.046 (10.629.794.752)
Post employees' benefits
Penyusutan aset tetap
92.297.286
5.611.096.505
Depreciation of fixed assets
Sewa pembiayaan
192.153.329 (6.441.538.871)
Finance lease
482.189.661 (11.460.237.118)
Taksiran laba (rugi)
Estimated taxable income (loss)
kena pajak Perusahaan
(118.505.132.531) 28.485.107.533
of the Company
Taksiran beban pajak penghasilan
Estimated corporate income
badan
tax expenses
20% x Rp28.485.107.000
*)
tahun 2013
-
5.697.021.400
20% x Rp28,485,107,000
*)
year 2013
*) setelah pembulatan
*) after rounding
Taksiran Beban Pajak Kini
Estimated Corporate Income
Perusahaan
-
5.697.021.400
Tax Expenses
Dikurangi: Pajak penghasilan
dibayar dimuka
Less : Prepaid income taxes
Pajak penghasilan pasal 22
(30.438.254.837) (26.749.185.650)
Income tax article 22
Pajak penghasilan pasal 23
-
(5.668.210)
Income tax article 23
Pajak penghasilan pasal 25
(2.199.449.562) (7.348.452.335)
Income tax article 25
Jumlah pajak dibayar di muka
(32.637.704.399) (34.103.306.195)
Total prepaid taxes
Estimasi pajak penghasilan
Estimated for corporate income tax
lebih bayar Perusahaan
(32.637.704.399) (28.406.284.795)
for over payment
Dalam laporan keuangan konsolidasian ini,
jumlah penghasilan kena pajak didasarkan
atas
perhitungan
sementara,
karena
Perusahaan belum menyampaikan Surat
Pemberitahuan Tahunan pajak penghasilan
badan.
In these consolidated financial statements, the
amount of taxable income is based on
preliminary calculations, as the Company has
not yet submitted its Annual Corporate Income
Tax Returns.
