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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 2015 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, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
20. PERPAJAKAN (lanjutan)
20. TAXATION (continued)
e. Pajak Tangguhan
e. Deferred Tax
Rincian dari aset pajak tangguhan Grup pada
tanggal 31 Desember 2015 dan 2014 adalah
sebagai berikut:
Summary of deferred tax assets Group dated
December 31, 2015 and 2014 are as follows:
2015
Dibebankan
2014*)
(dikreditkan)
Dibebankan Dikreditkan
Dibebankan ke penghasilan
(dikreditkan) ke penghasilan
(dikreditkan) komprehensif
ke laporan komprehensif
ke laporan
lain/
laba rugi/
lain/
laba rugi/
Charged
Charged
Credited
Charged
(credited)
(credited)
to other
(credited)
to other
1 Jan. 2014/
to statement of
comprehensive
31 Des. 2014/
to statement of comprehensive
31 Des. 2015/
Jan. 1, 2014*)
profit or loss
income
Dec. 31, 2014*)
profit or loss
income
Dec. 31, 2015
Perusahaan
The Company
Aset (liabilitas)
Deferred tax
pajak tangguhan:
assets (liabilities):
Imbalan kerja
Post employment
karyawan
5.191.928.850
430.389.883
845.714.196 6.468.032.929
694.616.557 (1.874.926.134) 5.287.723.352
benefit
Kerugian penurunan
Loss on impairment
nilai piutang
2.091.440.060
-
- 2.091.440.060
133.024.770
- 2.224.464.830
receivables
Penyusutan
Depreciation of
aset tetap
(386.750.221)
23.074.322
-
(363.675.899)
41.322.874
- (322.353.025)
fixed assets
Sewa pembiayaan
(782.321.365)
48.038.332
-
(734.283.033)
89.316.621
- (644.966.412)
Finance leases
Rugi fiskal
- 29.626.283.133
- 29.626.283.133
406.269.199
- 30.032.552.332
Tax loss
Aset (Liabilitas)
Deferred Tax Assets
Pajak Tangguhan 6.114.297.324 30.127.785.670
845.714.196 37.087.797.190 1.364.550.021 (1.874.926.134) 36.577.421.077
(Liabilities)
Entitas Anak
Subsidiaries
Aset (liabilitas)
Deferred tax
pajak tangguhan:
assets (liabilities):
Imbalan kerja
Post employment
karyawan
81.074.000
46.977.250
140.943.000
268.994.250
56.602.750
7.136.750
332.733.750
benefits
Penyusutan
Depreciation of
aset tetap
(411.601.159)
(266.057.601)
-
(677.658.760)
(634.914.997)
- (1.312.573.757)
fixed assets
Sewa pembiayaan
(45.674.475)
(26.215.729)
-
(71.890.204)
-
-
(71.890.204)
Finance leases
Rugi fiskal
328.381.302
8.242.038
-
336.623.340
183.903.929
-
520.527.269
Tax loss
Rugi fiskal tidak
-
Unrecognized tax
dapat dipulihkan
-
(16.215.144)
-
(16.215.144)
4.298.857
-
(11.916.287)
loss carry-forward
Aset (Liabilitas)
Deferred tax
Pajak Tangguhan
(47.820.332)
(253.269.186)
140.943.000
(160.146.518)
(390.109.461)
7.136.750
(543.119.229)
Assets (Liabilities)
Aset Pajak
Tangguhan
Consolidation
Konsolidasian -
Deferred
Neto
6.066.476.992
36.927.650.672
36.034.301.848
Tax Assets - Net
*) Disajikan kembali (Catatan 5)
*) As restated (Note 5)
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.
