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)
73
20. PERPAJAKAN (lanjutan)
20. TAXATION (continued)
e. Pajak Tangguhan
e. Deferred Tax
Rincian dari aset pajak tangguhan Grup pada
tanggal 31 Desember 2018 dan 2017 adalah
sebagai berikut:
Summary of deferred tax assets Group dated
December 31, 2018 and 2017 are as follows:
2018
2017
Dibebankan
Dibebankan Dikreditkan
Dibebankan (dikreditkan)
(dikreditkan) ke penghasilan
(dikreditkan) ke penghasilan
ke laporan komprehensif
ke laporan komprehensif lain /
laba rugi/
lain/
laba rugi/
Charged
Charged
Credited
Charged
(credited)
(credited)
to other
(credited)
to other
31 Des. 2016/
to statement of
comprehensive
31 Des. 2017
to statement of comprehensive
31 Des. 2018/
Dec. 31, 2016
profit or loss
income
Dec. 31, 2017
profit or loss
income
Dec. 31, 2018
Perusahaan
The Company
Aset (liabilitas)
Deferred tax
pajak tangguhan:
assets (liabilities):
Imbalan kerja
Post employment
karyawan
6.181.952.127
542.237.056 1.494.885.061 8.219.074.244 1.057.119.954
(945.440.463) 8.330.753.735
benefit
Kerugian penurunan
Loss on impairment
nilai piutang
2.224.464.830 1.544.079.783
- 3.768.544.613 1.238.925.267
- 5.007.469.880
receivables
Penyusutan
Depreciation of
aset tetap
(330.966.900)
72.259.696
-
(258.707.204)
11.537.668
- (247.169.536)
fixed assets
Sewa pembiayaan
(544.617.155)
76.144.917
-
(468.472.238)
(69.020.486)
- (537.492.724)
Finance leases
Provisi bonus
500.000.000 2.500.000.000
- 3.000.000.000 (1.198.234.008)
- 1.801.765.992
Provision for bonus
Aset (Liabilitas)
Deferred Tax Assets
Pajak Tangguhan 8.030.832.902 4.734.721.452
1.494.885.061 14.260.439.415 1.040.328.395
(945.440.463) 14.355.327.347
(Liabilities)
Entitas Anak
Subsidiaries
Aset (liabilitas)
Deferred tax
pajak tangguhan:
assets (liabilities):
Imbalan kerja
Post employment
karyawan
380.988.361
80.241.292
6.379.757
467.609.410
102.509.833
(67.416.803)
502.702.440
benefits
Penyusutan
Depreciation of
aset tetap
(1.411.804.753) (1.407.886.722)
- (2.819.691.475)
34.375.198
- (2.785.316.277)
fixed assets
Sewa pembiayaan
(115.983.654)
1.105.718
-
(114.877.936)
27.880.213
-
(86.997.723)
Finance leases
Provisi bonus
-
11.817.237
-
11.817.237
180.067.961
-
191.885.198
Provision for bonus
Laba proyek dalam
pelaksanaan
Unrealised gain
yang belum
on projects in
terealisasi
-
-
-
- 1.117.561.448
- 1.117.561.448
progress
Rugi fiskal
60.639.436
(60.639.436)
-
-
-
-
-
Tax loss
Rugi fiskal tidak
Unrecognized tax
dapat dipulihkan
(11.916.287)
11.916.287
-
-
-
-
-
loss carry-forward
Aset (Liabilitas)
Deferred tax
Pajak Tangguhan (1.098.076.897) (1.363.445.624)
6.379.757 (2.455.142.764)
1.462.394.653
(67.416.803)
(1.060.164.914)
Assets (Liabilities)
Aset Pajak
Tangguhan
Consolidation
Konsolidasian -
Deferred
Neto
6.932.756.005
11.805.296.651
13.295.162.433
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,
provisi bonus dan 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 bonus and
employees’ benefits.
