Aset Tetap Lanjutan Property, Plant and Equipment Continued
PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended
31 Desember 2012 dan 2011 December 31, 2012 and 2011
13. Perpajakan Lanjutan 13. Taxation Continued
b. Manfaat Beban Pajak Penghasilan b. Tax Benefit Expenses
Pajak Kini Current Tax
Pajak Tangguhan Deffered Tax
Jumlah Total
Pajak Kini Current Tax
Laba Sebelum Pajak Income Before Tax per Statements
Menurut Laporan Laba Rugi of Income
Pengaruh Pengakuan Ekuitas atas The Effects of Equity Acknowledgment
Laba Entitas Asosiasi Profit from Associates
Perbedaan Temporer : Temporary Difference :
Cadangan Kerugian Allowance for Impairment
Penurunan Nilai Piutang Loss
Penyusutan Aset Tetap Depreciation
Imbalan Kerja Employment Benefits
Akru Pendapatan Bunga Accrued Deposits Interest
Deposito Income
Jumlah Total
Perbedaan yang Tidak Dapat Nondeductible Expenses
Diperhitungkan Menurut Fiskal : Nontaxable Income :
Sumbangan dan Jamuan Donations and Entertainment
Penyusutan Kendaraan Vehicle Depreciation
Penghasilan bunga yang telah Interest income subjected to
dikenakan pajak final final tax
Laba yang direaliasi atas Realized Financial asset
penjualan efek yang telah available for sale subjected
dikenakan pajak final to final tax
Lain-lain Others
Jumlah Total
Laba Kena Pajak Taxable Income
5.187.020.750
Rp
19.875.000 175.925.712
35.218.334 2.192.848.882
824.878.459 559.424.408
233.608.969 7.629.165.556
Rp
145.698.806
474.025.167
35.747.315 1.025.002.940
50.089.882
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dengan laba kena pajak adalah
sebagai berikut : A reconciliation between income before tax per statement
of income
and taxable
income is
as follows :
Rp
24.486.296.872 32.390.792.706
582.795.219 Rp
275.788.045
2011
434.647.979 610.318.585
20.748.083.675 181.718.105
16.457.500
849.127.452 29.933.867.095
26.225.000 928.702.478
-
2012 5.339.600.396
2012
152.579.646
2011
7.483.466.750
31.365.789.766
108.577.434 22.293.447.990
17.602.711
935.045.730
50
PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended
31 Desember 2012 dan 2011 December 31, 2012 and 2011
13. Perpajakan Lanjutan 13. Taxation Continued
Tarif Pajak yang Berlaku : Tax Expense at Effective Tax Rate :
25 x Rp 29.933.867.000 25 x Rp 29,933,867,000
25 x Rp 20.748.083.000 25 x Rp 20,748,083,000
Jumlah Total
Dikurangi Pajak Dibayar Dimuka Less Prepaid Income Tax
Pajak Penghasilan Income Tax
Pasal 22 Article 22
Pasal 25 Article 25
Jumlah Total
Hutang Pajak Kini Current Tax Payable
Pajak Tangguhan Deferred Tax
1.602.634.810 5.880.831.940
3.532.146.750 30.405.000
5.187.020.750 -
Rp
The details of current tax expense and payable are as follows :
3.562.551.750
Laba kena pajak dan hutang pajak kini Perusahaan tahun
2011 sudah
sesuai dengan
Surat Pemberitahuan Pajak SPT yang disampaikan ke
Kantor Pelayanan Pajak. Perhitungan beban dan hutang pajak kini adalah
sebagai berikut :
5.846.507.940 7.483.466.750
34.324.000 -
Taxable income and tax payable of the Company for 2011 are in accordance with the corporate tax returns filed with
the Tax Service Office.
7.483.466.750 5.187.020.750
Rp 2012
1.624.469.000 2011
Dikreditkan Dikreditkan Dibebankan
Dikreditkan Dikreditkan Dibebankan
Dibebankanke ke Pendapatan
Dibebankanke ke Pendapatan
laporan laba rugi Komprehensif Lain
laporan laba rugi KomprehensifLain
Credited Charged Credited Charged
Credited Charged Credited Charged
1 Januari 2011 to income
to Others Comprehensive 31 Desember 2011 to income
to Others Comprehensive 31 Desember 2012 January 1, 2011
for the year Income for the year
December 31, 2011 for the year
Income for the year December 31, 2012
Asetpajak Tangguhan Deferred Tax Assets
Depreciation of Property, Plant Penyusutan AsetTetap
938.179.644 139.856.102
- 798.323.542
118.506.292 -
679.817.250 and Equipment
Imbalan Pasca Kerja 415.785.445
58.402.242 -
474.187.687 68.947.011
- 543.134.698
Post-Employment Benefits Penyisihan Piutang Ragu-ragu
46.423.825 27.144.358
- 19.279.467
12.522.470 -
31.801.937 Provision for Doubtful Accounts
Akru Pendapatan Bunga Deposito -
43.981.428 -
43.981.428 108.661.995
- 152.643.423
Accrued Deposits Interest 1.400.388.914
152.579.646 -
1.247.809.268 145.698.806
- 1.102.110.462
Laba rugi belum direalisasi dari
Income loss unrealized from
Efek yang tersedia untuk dijual
43.473.016 -
57.212.481 13.739.465
- 42.916.873
56.656.338 securities avaliable for sale
Jumlah 1.356.915.898
152.579.646 57.212.481
1.261.548.733 145.698.806
42.916.873 1.158.766.800
Total
51