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 2018 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, 2018 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
72
20. PERPAJAKAN (lanjutan)
20. TAXATION (continued)
d. Beban (Manfaat) Pajak (lanjutan)
d. Tax Expense (Benefit) (continued)
Rekonsiliasi antara laba sebelum pajak
penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian
dengan taksiran laba kena pajak Perusahaan
adalah sebagai berikut:
The reconciliation between profit before tax
reported in the consolidated statements of
profit or loss and other comprehensive income
with estimated taxable income of the Company
is as follows:
2018
2017
Laba sebelum taksiran pajak
Profit before estimated income tax
penghasilan menurut laporan laba
as of the consolidated statements
rugi dan penghasilan komprehensif
of profit or loss and other
lain konsolidasian
141.989.954.853 230.242.661.579
comprehensive income
Laba Entitas Anak sebelum taksiran
Income of Subsidiaries before
pajak penghasilan
(13.795.606.185) (17.271.090.508)
estimated income tax
Penyesuaian atas:
Adjustment of:
Penghasilan yang dikenakan pajak
Income subjected to final tax
final Entitas Anak
(160.536.523.898) (44.339.589.475)
of Subsidiaries
Beban yang dikenakan pajak final
Expenses subjected to final tax
Entitas Anak
154.532.856.503 40.668.307.602
of Subsidiaries
Penyesuaian konsolidasian
4.470.245.790
-
Consolidation adjustments
Laba Perusahaan sebelum pajak
Profit before income tax-
penghasilan tidak final
126.660.927.063 209.300.289.198
non-final of the Company
Penyesuaian fiskal terdiri dari:
Fiscal adjustments consist of:
Beda tetap:
Permanent differences:
Beban yang tidak diperkenankan
6.618.881.659
1.144.903.420
Non-deductible expenses
Pendapatan bunga
(880.679.849)
(480.788.532)
Interest income
5.738.201.810
664.114.888
Beda temporer:
Temporary differences:
Imbalan kerja karyawan
4.228.479.817
2.168.948.222
Post employees' benefits
Provisi bonus
(4.792.936.034) 10.000.000.000
Provision for bonuses
Penyusutan aset tetap
46.150.678
289.038.782
Depreciation of fixed assets
Sewa pembiayaan
(276.081.950)
304.579.671
Finance lease
Penyisihan penurunan nilai
Provision for impairment of
piutang usaha
4.955.701.068
6.176.319.132
trade receivables
4.161.313.579 18.938.885.807
Taksiran laba fiskal
Estimated taxable income of
Perusahaan
136.560.442.452 228.903.289.893
the Company
Taksiran Beban Pajak Kini
Estimated Corporate Income
Perusahaan
34.140.110.500 57.225.822.250
Tax Expenses
Pajak penghasilan dibayar dimuka
Prepaid income taxes
Pajak penghasilan pasal 22
(35.672.373.543) (32.296.545.626)
Income tax article 22
Pajak penghasilan pasal 23
(75.266.831)
(112.455.205)
Income tax article 23
Pajak penghasilan pasal 25
(6.195.854.361) (18.467.094.887)
Income tax article 25
Jumlah pajak dibayar di muka
(41.943.494.735) (50.876.095.718)
Total prepaid taxes
Estimasi pajak penghasilan
Estimated for corporate income tax
(lebih) kurang bayar
for (over) under payment
Perusahaan
(7.803.384.235)
6.349.726.532
of the Company
