These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2009 DAN 2008
DENGAN ANGKA PERBANDINGAN TAHUN 2007 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN
PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008
WITH COMPARATIVE FIGURES FOR 2007 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED
13. PERPAJAKAN lanjutan
13. TAXATION continued
b. Beban manfaat pajak penghasilan lanjutan
b. Income tax expense benefit continued
Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi konsolidasi
dengan taksiran penghasilan kena pajak untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2009, 2008 dan 2007 adalah sebagai berikut:
A reconciliation between income before income tax expense, as shown in the consolidated
statements of income, and estimated taxable income for the years ended December 31, 2009,
2008 and 2007 are as follows:
2009 2008
2007
Laba sebelum beban pajak penghasilan menurut
Income before income tax laporan laba rugi
expense per consolidated konsolidasi
185.861.376.752 143.623.514.982 130.617.427.909
statements of income Laba Anak Perusahaan
sebelum beban pajak Income of Subsidiary before
penghasilan - bersih 47.082.176.832
47.149.365.854 39.446.932.532
income tax expense - net Bagian atas rugi laba bersih
Equity in net loss gain of an Perusahaan Asosiasi
7.284.970.877 21.022.377.485
9.073.330.875 Associated Company
Laba sebelum beban Income before income tax
pajak penghasilan expense attributable to
Perusahaan 131.494.229.043
117.496.526.613 100.243.826.252 the Company
Beda temporer Temporary differences
Estimasi kewajiban atas imbalan kerja
Estimated liabilities for karyawan - bersih
3.217.466.848 1.491.561.914 1.701.041.184
employees’ benefits - net Penambahan pemulihan
Increase reversal penyisihan penurunan
allowance for declining of nilai persediaan
446.278.987 1.155.724.341
326.488.567 in value of inventories
Penambahan pemulihan Increase reversal
penyisihan piutang allowance for doubtful
ragu-ragu 54.750.000
828.640.922 -
accounts Laba penjualan aset
Gain on sale of property, plant and tetap
110.072.526 23.918.762
345.769.952 equipment
Penyusutan dan Depreciation and
amortisasi 17.810.208.531
14.154.631.954 14.497.638.168
amortization Beda tetap
Permanent differences Kesejahteraan karyawan
197.376.883 307.954.300
143.208.451 Employees’ benefits in kind
Penghasilan yang pajaknya bersifat
Income already subjected final dan lain-lain
39.794.911 417.893.030
104.936.244 to final tax and others
Taksiran penghasilan kena pajak Perusahaan -
Estimated taxable income of the tahun berjalan
152.147.974.703 106.683.964.344
87.466.220.090 Company - current
Perusahaan akan
menyampaikan Surat
Pemberitahuan Pajak Tahunan SPT tahun 2009 kepada
Kantor Pelayanan
Pajak KPP
berdasarkan perhitungan pajak di atas. Taksiran penghasilan kena pajak pada tahun 2008 dan
2007 tersebut adalah sesuai dengan jumlah dalam SPT tahun 2008 dan 2007 yang telah dilaporkan
kepada KPP. The Company will submit its 2009 Annual Income
Tax Returns to the Tax Service Office based on the tax calculation as mentioned above. The
amount of estimated taxable income in 2008 and 2007 conforms with the related amount reflected in
the Company’s 2008 and 2007 Annual Income Tax Returns submitted to the Tax Service Office.
Beban pajak penghasilan tahun berjalan dan perhitungan taksiran hutang pajak penghasilan
adalah sebagai berikut: Income tax expense current and the computation
of the estimated income tax payable are as follows:
2009 2008
2007
Taksiran penghasilan kena Estimated taxable income
pajak dibulatkan rounded off
Perusahaan 152.147.974.000
106.683.964.000 87.466.220.000
Company Anak Perusahaan
47.735.943.000 48.423.117.000
38.378.718.000 Subsidiary
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