in Indonesian Language
Ekshibit E35 Exhibit E35
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE 9 SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD OF 9 NINE MONTHS
ENDED 30 SEPTEMBER 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
18. PERPAJAKAN
18. TAXATION a. Pajak Dibayar di Muka
a. Prepaid Taxes
b. Hutang Pajak b. Taxes Payable
Selama periode 9 sembilan bulan yang berakhir pada 30 September 2011, entitas–entitas anak telah menerima
beberapa Surat Tagihan Pajak STP dengan nilai sebesar Rp 5.266 dan Surat Ketetapan Lebih Bayar SKPLB
dengan nilai sebesar Rp 8.545. Dari nilai STP sebesar Rp 5.266, sebesar Rp 5.185 telah dibayar, sedangkan sisanya
sebesar Rp 81 belum dibayar karena belum jatuh tempo. Selama tahun 2010, entitas-entitas anak telah menerima
STP sebesar Rp 1.247. Seluruhnya telah dibayar. During the period of 9 nine month, the subsidiaries
received Tax Collection Notices STP totaling Rp 5,266 and Tax Overpayment Assessment Notice SKPLB
amounting to Rp 8,545. From the total STP of Rp 5,266, Rp 5,185 was already paid, and the remaining amount of
Rp 81 is still outstanding because it is not yet overdue.
During 2010, the subsidiaries received STP notices totaling Rp 1,247. All amount have already been paid.
30 Sep 31 Des
30 Sep 2011 31 Dec 2010
Pajak penghasilan pasal 42 32,461
29,588 Income tax article 42
Pajak penghasilan pasal 23 6,609
4,489 Income tax article 23
Pajak penghasilan pasal 22 1
- Income tax article 22
Pajak penghasilan pasal 25 6,069
- Income tax article 25
Pajak pertambahan nilai - masukan 36,261
4,900 Value Added Tax - input
Jumlah 81,401
38,977 Total
30 Sep 31 Des
30 Sep 2011 31 Dec 2010
Pajak penghasilan pasal 42 18,790
16,530 Income tax article 42
Pajak penghasilan pasal 21 3,647
2,818 Income tax article 21
Pajak penghasilan pasal 23 9,080
9,417 Income tax article 23
Pajak penghasilan pasal 25 -
25 Income tax article 25
Pajak penghasilan pasal 26 8,769
7,043 Income tax article 26
Pajak penghasilan pasal 29 60,598
25,318 Income tax article 29
Pajak pertambahan nilai - keluaran 11,781
10,705 Value added tax - output
Jumlah 112,665
71,856 Total
in Indonesian Language
Ekshibit E36 Exhibit E36
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE 9 SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD OF 9 NINE MONTHS
ENDED 30 SEPTEMBER 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
c. Perhitungan Pajak Penghasilan c. Income Tax Calculation
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi konsolidasian dengan taksiran
laba kena pajak untuk periode 9 sembilan bulan dan tahun yang masing-masing berakhir pada tanggal 30
September 2011 dan 31 Desember 2010, adalah sebagai berikut:
A reconciliation between profit before income tax as shown in the consolidated statements of income and
estimated taxable profit for the period of 9 nine months and year ended 30 September 2011 and 31 December
2010, respectively is as follows:
30 Sep 31 Des
30 Sep 2011 31 Dec 2010
9 bulan months 1 tahun year
Laba sebelum pajak penghasilan, Profit before income tax,
menurut laporan laba rugi as per consolidated statement
konsolidasian 393,387
359,297 of income
Laba entias anak sebelum Profit of subsidiaries
pajak penghasilan 65,266
366,335 before income tax
Laba rugi perusahaan sebelum pajak The Companys profit loss before
penghasilan 328,121
7,038
income tax Koreksi fiskal
Fiskal correction
Beda temporer -
- Temporary differences
Beda tetap 289,943
1,761 Permanent differences
Jumlah koreksi fiskal 289,943
1,761 Total fiscal correction
Taksiran laba kena pajak rugi fiskal sebelum Estimated taxable income taxe losses after
kompensasi rugi fiskal - Perusahaan compensation - the Company
Akumulasi rugi fiskal 11,816
3,017 Accumulated tax losses
Taksiran laba kena pajak rugi fiskal setelah Estimated taxable income taxe losses after
kompensasi rugi fiskal - Perusahaan compensation - the Company
38,178 8,799
26,362 11,816