The original consolidated financial statements included herein are in
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 Desember 2019 dan 2018 dan untuk tahun-tahun
yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS
December 31, 2019 and 2018
and for the years then ended
(Expressed in Rupiah, unless otherwise stated)
82
21. PERPAJAKAN (lanjutan)
21. 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: (lanjutan)
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: (continued)
2019
2018
Penyesuaian fiskal terdiri dari:
Fiscal adjustments consist of:
Beda tetap:
Permanent differences:
Pendapatan bunga
(2.301.121.633)
(880.679.849)
Interest income
Beban yang tidak diperkenankan
(3.576.189.137)
6.618.881.659
Non-deductible expenses
(5.877.310.770)
5.738.201.810
Beda temporer:
Temporary differences:
Imbalan kerja karyawan
4.682.692.135
4.228.479.817
Post employees' benefits
Provisi bonus
7.482.681.917
(4.792.936.034)
Provision for bonuses
Depreciation of
Penyusutan aset tetap
833.596.833
46.150.678
property, plant and equipment
Sewa pembiayaan
(2.574.665.781)
(276.081.950)
Finance lease
Penyisihan penurunan nilai
Provision for impairment of
piutang usaha
16.017.632.515
4.955.701.068
trade receivables
26.441.937.619
4.161.313.579
Taksiran laba fiskal
Estimated taxable income of
Perusahaan
246.968.257.060
136.560.442.452
the Company
Taksiran Beban Pajak Kini
Estimated Corporate Income
Perusahaan
49.393.651.400 34.140.110.500
Tax Expenses
Pajak penghasilan dibayar dimuka
Prepaid income taxes
Pajak penghasilan pasal 22
(35.010.688.897) (35.672.373.543)
Income tax article 22
Pajak penghasilan pasal 23
(5.303.614)
(75.266.831)
Income tax article 23
Pajak penghasilan pasal 25
(21.721.266.696) (6.195.854.361)
Income tax article 25
Jumlah pajak dibayar di muka
(56.737.259.207) (41.943.494.735)
Total prepaid taxes
Estimasi pajak penghasilan
Estimated for corporate income tax
lebih bayar Perusahaan
(7.343.607.807) (7.803.384.235)
for over payment of the Company
