PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK PT ...
PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK PT ... PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK PT ...
PT WINTERMAR OFFSHORE MARINE TBKPT WINTERMAR OFFSHORE MARINE TBKDAN ENTITAS ANAKAND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)Tahun pajak 2003- SKPKB PPh Pasal 15, SKPKB PPh Badan dan SKPKBPPN sehingga pajak terutang menjadi sebesarRp 1.094.492.910.Tahun pajak 2004- SKPKB PPh Pasal 15 dan SKPKB PPh Badan, sertamengabulkan sepenuhnya banding SKPKB PPN,sehingga pajak terutang Wintermar menjadi sebesarRp 991.498.493.Tahun pajak 2005- atas SKPKB PPN, SKBK PPh badan dan PPN Pasal 16Dserta mengabulkan sepenuhnya banding atas SKPKB PPhPasal 15 sehingga pajak terutang Wintermar menjadisebesar Rp 1.210.090.569 dan lebih bayar Rp 8.458.004.Pada tahun 2011 Wintermar menerima pembayaran dariDirektorat Jenderal Pajak atas keputusan pengembalianpembayaran pajak sebesar Rp 1.122.537.000, termasukpendapatan bunga sebesar Rp 235.383.000 dan pada tahun2012 Wintermar menerima pendapatan bunga dari DirektoratJenderal Pajak sebesar Rp 711.123.434.Selanjutnya, Direktorat Jenderal Pajak mengajukan bandingkepada Mahkamah Agung atas keputusan Pengadilan Pajak diatas kecuali keputusan pengadilan pajak atas SKPKB PPN tahun2005.Berdasarkan surat keputusan No.119/B/PK/PJK/2011,411/B/PK/PJK/2011, 412/B/PK/PJK/2011, 413/B/PK/PJK/2011dan 423/B/PK/PJK/2011 tanggal 20 Juni 2012 dan suratkeputusan No. 427/B/PK/PJK/2011 dan 428/B/PK/PJK/2011tanggal 19 Maret 2012, Mahkamah Agung menolak bandingDirektorat Jenderal Pajak atas SKPKB PPN Impor tahun 2003,PPh Pasal 15 tahun 2003 dan 2004, PPh Badan tahun 2004serta PPN tahun 2003 dan 2004. Tagihan pajak yang sudahdibebankan sebesar Rp 3.162.106.823 pada tahun 2008 sertapendapatan bunga yang sudah diterima sebesarRp 6.507.780.840 diakui oleh Wintermar sebagai pendapatanlain-lain dan pendapatan bunga pada tahun 2012.Fiscal year 2003- SKPKB Income Tax article 15, SKPKB CorporateIncome Tax and SKPKB VAT resulting in reductionof tax payable Rp 1,094,492,910.Fiscal year 2004- SKPKB Income Tax article 15 and SKPKB CorporateIncome Tax, and also fully granted SKPKB VAT,resulting in a reduction of Wintermar’s tax payable toRp 991,498,493.Fiscal year 2005- SKPKB VAT, SKPKB Corporate Income Tax, andVAT Article 16D, and also fully granted SKPKBIncome tax Article 15, resulting in reduction ofCompany’s tax payable to Rp 1,210,090,569 and anOverpayment of Rp 8,458,004, respectively.On 2011, Wintermar received tax refund from DirectorateGeneral of Tax consisting income tax amounting toRp 1,122,537,000, including interest income amounting toRp 235,383,000 and on 2012, Wintermar received interestincome from Directorate General of Tax amounting toRp 711,123,434.Furthermore, Directorate General of Tax filed an appeal tothe Supreme Court against the above Tax Court decisionsexcept for the tax court’s decision against tax assessmentof VAT year 2005.Based on decision letter No. 119/B/PK/PJK/2011,411/B/PK/PJK/2011, 412/B/PK/PJK/2011, 413/B/PK/PJK/2011 and 423/B/PK/PJK/2011 dated June 20, 2012 anddecision letter No. 427/B/PK/PJK/2011 and428/B/PK/PJK/2011 dated March 19, 2012 Supreme Courtrejected the Directorate General of Tax’s appeal on SKPKBVAT Import year 2003, Income Tax article 15 year 2003and 2004, Corporate Income Tax year 2004 as well as VATyear 2003 and 2004 . Claim tax for refund that have beencharged as expense amounting to Rp 3,162,106,823 in2008 and interest income that have been receivedamounting to Rp 6,507,780,840 are recognized as otherincome and interest income in 2012.e. Pajak Tangguhan e. Deferred Tax31 Des 2011/ Dibebankan pada Selisih 31 Des 2012/Dec 31, 2011 Laporan Laba Rugi/ Translasi/ Dec 31, 2012Charged toTranslationStatement of Income AdjustmentUSD USD USD USDAset Pajak TangguhanDeferred Tax AssetsPerusahaanThe CompanyPenyisihan Penurunan Nilai 14,983 -- (933) 14,050 Allowance for ImpairmentSub Total 14,983 -- (933) 14,050 Sub TotalEntitas Anak:Subsidiaries:PT Wintermar 29,257 -- (1,821) 27,436 PT WintermarPT Sentosasegara Mulia Shipping 45,839 -- (2,854) 42,985 PT Sentosasegara Mulia ShippingSub Total 75,096 -- (4,674) 70,421 Sub TotalTotal Aset Pajak Tangguhan 90,078 -- (5,607) 84,471 Total of Deferred Tax AssetsD1/March 28, 2013 39 paraf:
PT WINTERMAR OFFSHORE MARINE TBKPT WINTERMAR OFFSHORE MARINE TBKDAN ENTITAS ANAKAND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)31 Des 2010/ Dibebankan pada Selisih 31 Des 2011/Dec 31, 2010 Laporan Laba Rugi/ Translasi/ Dec 31, 2011Charged toTranslationStatement of Income AdjustmentUSD USD USD USDAset Pajak TangguhanDeferred Tax AssetsPerusahaanThe CompanyPenyisihan Penurunan Nilai 15,111 -- (128) 14,983 Allowance for ImpairmentSub Total 15,111 -- (128) 14,983 Sub TotalEntitas Anak:Subsidiaries:PT Wintermar 29,507 -- -- 29,257 PT WintermarPT Sentosasegara Mulia Shipping 46,231 -- (393) 45,839 PT Sentosasegara Mulia ShippingSub Total 75,739 -- -- 75,096 Sub TotalTotal Aset Pajak Tangguhan 90,850 -- -- 90,078 Total of Deferred Tax AssetsLiabilitas Pajak TangguhanDeferred Tax LiabilitiesEntitas Anak:Subsidiaries:Abbeypure Pte Ltd (32,485) 32,485 -- -- Abbeypure Pte LtdTotal Liabilitas Pajak Tangguhan (32,485) 32,485 -- -- Total of Deferred Tax LiabilityTotal Beban Pajak Tangguhan 32,485 Total Deferred Tax ExpenseManajemen berpendapat bahwa aset pajak tangguhan yangtimbul dari perbedaan temporer diperkirakan dapatdirealisasikan pada periode mendatang.Management believes that the deferred tax assets arising fromtemporary differences can be realized in future periods.Rekonsiliasi antara laba sebelum taksiran pajak dengan bebanpajak penghasilan adalah sebagai berikut:2012 2011A reconciliation between income before income tax and incometax expense is as follows:USDUSDLaba Sebelum Pajak MenurutIncome Before Tax According toLaporan Laba Rugi Komprehensif Konsolidasian 26,085,896 22,188,477 Consolidated Statements of Comprehensive Income:Laba Entitas Anak Sebelum Pajak (26,382,287) (22,593,873) Income Before Income Tax of SubsidiariesLaba Sebelum Pajak Penghasilan Perusahaan (296,391) (405,396) Income Before Income Tax of the CompanyPajak Dihitung pada Tarif Pajak yang Berlaku 74,098 101,349 Tax Computed at Current Enacted Tax RatesKoreksi Fiskal (74,098) (172,921) Tax CorrectionsKompensasi Rugi Fiskal -- 71,572 Compensated Tax LossBeban Pajak PenghasilanIncome Tax (Expense) BenefitFinal (87,705) (61,623) FinalNon Final (183,626) (3,059) Non FinalBeban (Manfaat) Pajak Tangguhan -- -- Deferred Tax (Benefit) Expense(345,429) (166,031)Beban Pajak Penghasilan - Perusahaan (271,331) (64,682) Income Tax Expense - the CompanyBeban Pajak Penghasilan - Entitas Anak (1,798,705) (1,523,160) Income Tax Expense - SubsidiariesBeban Pajak Penghasilan - Konsolidasian (2,070,036) (1,587,842) Income Tax Expense - Consolidated7. Uang Muka dan Biaya Dibayar di Muka 7. Advances and Prepaid Expenses2012 2011USDUang MukaAdvancesPemeliharaan Kapal dan Operasi Kapal 446,186 630,257 Vessel Maintenance and OperationalLain-lain 92,519 221,801 OthersBiaya Dibayar di MukaPrepaid ExpensesAsuransi Kapal -- 137,761 Vessel InsuranceLain-lain 52,618 6,263 OthersTotal 591,323 996,082 TotalUSDD1/March 28, 2013 40 paraf:
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<strong>PT</strong> <strong>WINTERMAR</strong> <strong>OFFSHORE</strong> <strong>MARINE</strong> TBK<strong>PT</strong> <strong>WINTERMAR</strong> <strong>OFFSHORE</strong> <strong>MARINE</strong> TBK<strong>DAN</strong> <strong>ENTITAS</strong> <strong>ANAK</strong>AND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)31 Des 2010/ Dibebankan pada Selisih 31 Des 2011/Dec 31, 2010 Laporan Laba Rugi/ Translasi/ Dec 31, 2011Charged toTranslationStatement of Income AdjustmentUSD USD USD USDAset Pajak TangguhanDeferred Tax AssetsPerusahaanThe CompanyPenyisihan Penurunan Nilai 15,111 -- (128) 14,983 Allowance for ImpairmentSub Total 15,111 -- (128) 14,983 Sub TotalEntitas Anak:Subsidiaries:<strong>PT</strong> Wintermar 29,507 -- -- 29,257 <strong>PT</strong> Wintermar<strong>PT</strong> Sentosasegara Mulia Shipping 46,231 -- (393) 45,839 <strong>PT</strong> Sentosasegara Mulia ShippingSub Total 75,739 -- -- 75,096 Sub TotalTotal Aset Pajak Tangguhan 90,850 -- -- 90,078 Total of Deferred Tax AssetsLiabilitas Pajak TangguhanDeferred Tax LiabilitiesEntitas Anak:Subsidiaries:Abbeypure Pte Ltd (32,485) 32,485 -- -- Abbeypure Pte LtdTotal Liabilitas Pajak Tangguhan (32,485) 32,485 -- -- Total of Deferred Tax LiabilityTotal Beban Pajak Tangguhan 32,485 Total Deferred Tax ExpenseManajemen berpendapat bahwa aset pajak tangguhan yangtimbul dari perbedaan temporer diperkirakan dapatdirealisasikan pada periode mendatang.Management believes that the deferred tax assets arising fromtemporary differences can be realized in future periods.Rekonsiliasi antara laba sebelum taksiran pajak dengan bebanpajak penghasilan adalah sebagai berikut:2012 2011A reconciliation between income before income tax and incometax expense is as follows:USDUSDLaba Sebelum Pajak MenurutIncome Before Tax According toLaporan Laba Rugi Komprehensif Konsolidasian 26,085,896 22,188,477 Consolidated Statements of Comprehensive Income:Laba Entitas Anak Sebelum Pajak (26,382,287) (22,593,873) Income Before Income Tax of SubsidiariesLaba Sebelum Pajak Penghasilan Perusahaan (296,391) (405,396) Income Before Income Tax of the CompanyPajak Dihitung pada Tarif Pajak yang Berlaku 74,098 101,349 Tax Computed at Current Enacted Tax RatesKoreksi Fiskal (74,098) (172,921) Tax CorrectionsKompensasi Rugi Fiskal -- 71,572 Compensated Tax LossBeban Pajak PenghasilanIncome Tax (Expense) BenefitFinal (87,705) (61,623) FinalNon Final (183,626) (3,059) Non FinalBeban (Manfaat) Pajak Tangguhan -- -- Deferred Tax (Benefit) Expense(345,429) (166,031)Beban Pajak Penghasilan - Perusahaan (271,331) (64,682) Income Tax Expense - the CompanyBeban Pajak Penghasilan - Entitas Anak (1,798,705) (1,523,160) Income Tax Expense - SubsidiariesBeban Pajak Penghasilan - Konsolidasian (2,070,036) (1,587,842) Income Tax Expense - Consolidated7. Uang Muka dan Biaya Dibayar di Muka 7. Advances and Prepaid Expenses2012 2011USDUang MukaAdvancesPemeliharaan Kapal dan Operasi Kapal 446,186 630,257 Vessel Maintenance and OperationalLain-lain 92,519 221,801 OthersBiaya Dibayar di MukaPrepaid ExpensesAsuransi Kapal -- 137,761 Vessel InsuranceLain-lain 52,618 6,263 OthersTotal 591,323 996,082 TotalUSDD1/March 28, 2013 40 paraf:
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