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)
64
19. PERPAJAKAN (lanjutan)
19. TAXATION (continued)
e. Pajak Tangguhan
e. Deferred Tax
Rincian dari aset pajak tangguhan Grup pada
tanggal 31 Desember 2014 dan 2013 adalah
sebagai berikut:
Summary of deferred tax assets Group dated
December 31, 2014 and 2013 are as follows:
2013
2014
Dibebankan
Dibebankan
(dikreditkan)
(dikreditkan)
ke laporan
ke laporan
laba rugi
laba rugi/
komprehensif/
komprehensif/
Charged
Charged
(credited)
(credited)
to statement of
to statement of
31 Des. 2012/ comprehensive 31 Des. 2013/ comprehensive 31 Des. 2014/
Dec. 31, 2012
income
Dec. 31, 2013
income
Dec. 31, 2014
Perusahaan
The Company
Aset (liabilitas) pajak tangguhan:
Deferred tax assets (liabilities):
Imbalan kerja karyawan
5.041.329.558 (2.657.448.688) 2.383.880.870
49.434.761 2.433.315.631
Post employment benefit
Kerugian penurunan
Loss on impairment
nilai piutang
2.091.440.060
- 2.091.440.060
- 2.091.440.060
receivables
Penyusutan aset tetap
(1.789.524.347) 1.402.774.126 (386.750.221)
23.074.322 (363.675.899)
Depreciation of fixed assets
Sewa pembiayaan
828.063.353 (1.610.384.718) (782.321.365)
48.038.332 (734.283.033)
Finance leases
Rugi fiskal
-
-
- 29.626.283.133 29.626.283.133
Tax loss
Aset (Liabilitas) Pajak
Deferred Tax Assets
Tangguhan
6.171.308.624 (2.865.059.280) 3.306.249.344 29.746.830.548 33.053.079.892
(Liabilities)
Entitas Anak
Subsidiaries
Aset (liabilitas) pajak tangguhan:
Deferred tax assets (liabilities)
Imbalan kerja karyawan
197.814.477
42.834.501 240.648.978
6.927.000
247.575.978
Post employment benefits
Penyusutan aset tetap
(209.173.530)
(202.427.629) (411.601.159) (266.057.601) (677.658.760)
Depreciation of fixed assets
Sewa pembiayaan
9.765.489
(55.439.964)
(45.674.475)
(26.215.729)
(71.890.204)
Finance leases
Rugi fiskal
297.157.747
31.223.555 328.381.302
8.242.038
336.623.340
Tax loss
Rugi fiskal tidak dapat
Unrecognized tax loss
dipulihkan
-
-
-
(16.215.144)
(16.215.144)
carry-forward
Aset (Liabilitas) Pajak
Deferred tax
Tangguhan
295.564.183
(183.809.537) 111.754.646 (293.319.436) (181.564.790)
Assets (Liabilities)
Aset Pajak Tangguhan
Consolidation Deferred
Konsolidasian - Neto
6.466.872.807
3.418.003.990
32.871.515.102
Tax Assets - Net
Manajemen berpendapat bahwa aset pajak
tangguhan dapat terpulihkan seluruhnya
terhadap penghasilan kena pajak dimasa yang
akan datang sebelum masa manfaat pajak
tersebut berakhir.
Management believes that deferred tax assets
can be utilized against future taxable income
before the utilization period of fiscal losses
expires.
Aset dan liabilitas pajak tangguhan, selain
akumulasi rugi fiskal, berasal dari perbedaan
metode atau dasar yang digunakan untuk
tujuan pencatatan menurut pelaporan
akuntansi dan pajak, terutama terdiri dari
penyusutan aset tetap, cadangan kerugian
penurunan nilai, transaksi sewa guna usaha
dan provisi untuk kesejahteraan karyawan.
Deferred tax assets and liabilities, other than
accumulated tax losses, arose from the
difference in the methods or basis used for
accounting and tax reporting purposes, mainly
comprising depreciation on fixed assets,
allowance for impairment losses, financial
lease transaction and provision for employees’
benefits.
Karena entitas anak MBG masih belum
beroperasi komersil sehingga terdapat
ketidakpastian apakah aset pajak tangguhan
ini dapat terealisasi. Karena itu, terdapat aset
pajak tangguhan yang berkaitan dengan rugi
fiskal yang dibawa ke masa depan tidak diakui
di dalam laporan keuangan konsolidasian ini.
Due to the fact that subsidiary MBG has not
yet started its commercial operation therefore,
there is uncertainty as to whether the deferred
tax assets will be realised. Thus, a portion of
the deferred tax assets relating to tax losses
carried forward have not been recognised in
these consolidated financial statements.
Manajemen berpendapat bahwa penyisihan
aset pajak tangguhan adalah cukup untuk
menutup manfaat yang mungkin tidak dapat
direalisasi.
Management is of the opinion that provision
for deferred tax asset is adequate to cover the
benefit that may not be realized.
