The original financial statements included herein are in the Indonesian language.
PT SURYA TOTO INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam Rupiah, kecuali dinyatakan lain PT SURYA TOTO INDONESIA Tbk
NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2013 and
for the Year Then Ended Expressed in Rupiah, unless otherwise stated
42
8. PERPAJAKAN lanjutan
8. TAXATION continued
d. Perhitungan
beban dan
utang pajak
penghasilan badan
tahun berjalan
lanjutan d.
Calculation of
current year
corporate income
tax payable
and expense
continued
Rekonsiliasi antara
laba sebelum
pajak penghasilan badan sebagaimana disajikan
dalam laporan laba rugi komprehensif dan estimasi laba kena pajak Perusahaan serta
perhitungan beban
dan utang
pajak penghasilan badan tahun berjalan adalah
sebagai berikut lanjutan: The reconciliation between income before
corporate income tax as shown in the statement of comprehensive income and the
Company’s estimated taxable income, current year corporate income tax payable and
expense are as follows continued:
Tahun yang berakhir pada tanggal 31 DesemberYear ended December 31
________________________________ 2013
2012
Ditambahdikurangi perbedaan temporer:
Adddeduct temporary differences: Selisih penyusutan aset tetap
antara fiskal dan laporan Difference between fiscal and
keuangan setelah dikurangi commercial depreciation of
pembayaran utang sewa fixed assets net of payment
pembiayaan 4.487.792.060
7.550.540.486 of obligations under finance lease
Penyisihan imbalan kerja karyawan
37.376.359.154 41.311.582.527
Provision for employee benefits Penyisihan persediaan usang
180.086.700 56.835.204
Allowance for inventories obsolescence Penghapusan penurunan
Write-off for impairment nilai piutang usaha
- 21.985.220
of trade receivables 33.068.653.794
33.795.892.025
Estimasi laba kena pajak 370.518.594.202
389.768.612.027 Estimated taxable income
Beban pajak penghasilan badan tahun berjalan berdasarkan
Corporate income tax expense for the year tarif pajak yang berlaku
92.629.648.550 97.442.153.007
at applicable tax rate Dikurangi pajak penghasilan
dibayar di muka: Less prepayments:
Pajak penghasilan pasal 22 13.128.935.823
11.274.595.432 Income tax article 22
Pajak penghasilan pasal 23 80.905.291
285.723.184 Income tax article 23
Pajak penghasilan pasal 25 72.717.697.458
65.169.852.631 Income tax article 25
85.927.538.572 76.730.171.247
Kurang bayar pajak Under-payment
penghasilan badan Catatan 8b 6.702.109.978
20.711.981.760 corporate income tax Note 8b
Tanggal 15 Januari 2014, Perusahaan telah membayar cicilan pajak penghasilan pasal 25
periode Desember
2013 sebesar
Rp6.680.391.852. Perusahaan
telah mengajukan dan melaporkan pada tangal
17 Januari 2014. On January 15, 2014, the Company has paid
December 2013 installment of income tax article 25 amounting to Rp6,680,391,852. The
Company has submitted and reported it on January 17, 2014.
Direktorat Jenderal Pajak dapat menetapkan atau mengubah kewajiban pajak dalam batas
waktu lima tahun sejak tanggal terutangnya pajak.
The Directorate General of Taxes may assess or amend taxes within five years from the date
the tax becomes due.
The original financial statements included herein are in the Indonesian language.
PT SURYA TOTO INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam Rupiah, kecuali dinyatakan lain PT SURYA TOTO INDONESIA Tbk
NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2013 and
for the Year Then Ended Expressed in Rupiah, unless otherwise stated
43
8. PERPAJAKAN lanjutan
8. TAXATION continued
d. Perhitungan
beban dan
utang pajak
penghasilan badan
tahun berjalan
lanjutan d.
Calculation of
current year
corporate income
tax payable
and expense
continued
Tahun yang berakhir pada tanggal 31 DesemberYear ended December 31
________________________________ 2013
2012
Laba sebelum pajak penghasilan badan
323.204.864.975 336.281.961.088
Income before corporate income tax Estimasi pajak penghasilan badan
Corporate income tax calculated dengan tarif pajak yang berlaku
80.801.216.243 84.070.490.272
at applicable tax rates Pendapatan bunga yang
dikenakan pajak final 1.347.837.311
1.240.101.609 Interest income-subject to final tax
Pengaruh pajak pertambahan nilai tahun 2010
809.441.186 -
Effect of 2010 value added tax refund Pengaruh pajak penghasilan atas
Effect of income tax on other permanent perbedaan permanen lainnya
5.718.547.355 6.162.791.338
differences Beban pajak penghasilan terkait
dengan hasil pemeriksaan Tax expense related with 2010’s
pajak tahun 2010 -
11.343.137.730 tax assessment
Beban pajak penghasilan terkait dengan hasil pemeriksaan
Tax expense related with 2011’s pajak tahun 2011
2.284.866.712 -
tax assessment
Total beban pajak penghasilan badan, neto
86.647.351.813 100.336.317.731
Net corporate income tax expense
e. Aset dan liabilitas pajak tangguhan
e. Deferred tax assets and liabilities
Pengaruh pajak atas perbedaan temporer yang merupakan bagian aset dan liabilitas
pajak tangguhan adalah sebagai berikut: The tax effects of temporary differences that
are part of deferred tax assets and liabilities are as follows:
2013 2012
Aset pajak tangguhan: Deferred tax assets:
Penyisihan imbalan kerja karyawan 52.969.506.421
43.625.416.632 Provision for employee benefits
Penyisihan persediaan usang 1.509.367.482
1.464.345.807 Allowance for inventories obsolescence
Total aset pajak tangguhan 54.478.873.903
45.089.762.439 Total deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Aset tetap dan utang sewa Fixed assets and obligations under
pembiayaan 21.396.425.797
20.274.477.782 finance lease
Keanggotaan klub berupa saham 1.326.500.000
1.326.500.000 Club membership in form of shares
Total liabilitas pajak tangguhan 22.722.925.797
21.600.977.782 Total deferred tax liabilities
Aset pajak tangguhan, neto 31.755.948.106
23.488.784.657 Deferred tax assets, net
Rincian manfaat pajak tangguhan adalah sebagai berikut:
The details of deferred tax benefit are as follows:
Tahun yang berakhir pada tanggal 31 DesemberYear ended December 31
________________________________ 2013
2012
Manfaat pajak tangguhan: Deferred tax benefit:
Penyisihan imbalan kerja karyawan
9.344.089.789 10.327.895.632
Provision for employee benefits Penyisihan persediaan usang
45.021.675 14.208.801
Allowance for inventories obsolescence Penyisihan penurunan nilai piutang
Allowance for impairment of usaha
- 5.496.305
trade receivables Aset tetap dan utang sewa
Fixed assets and obligations under pembiayaan
1.121.948.015 1.887.635.122
finance lease Total manfaat pajak tangguhan
8.267.163.449 8.448.973.006
Total deferred tax benefit
