Aset tetap dan penyusutan Fixed assets and depreciation

PT PENJAMINAN INFRASTRUKTUR INDONESIA Persero Lampiran 512 Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2010 Dinyatakan dalam ribuan rupiah NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2010 Expressed in thousand Rupiah 5. ASET TETAP 5. FIXED ASSETS 2011 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassification balance Harga Perolehan : Acquisition cost: Prasarana kantor - 1,370,668 - - 1,370,668 Leasehold improvement Peralatan komputer - 14,108 - - 14,108 Computer equipments Peralatan kantor Office equipments, furnitur dan furnitures and perlengkapan - 1,026,638 - - 1,026,638 fixtures - 2,411,414 - - 2,411,414 Akumulasi Accumulated Penyusutan: depreciation: Prasarana kantor - 190,371 - - 190,371 Leasehold improvement Peralatan komputer - 588 - - 588 Computer equipments Peralatan kantor, Office equipments, furnitur dan furnitures and perlengkapan - 193,863 - - 193,863 fixtures - 384,822 - - 384,822 Nilai Buku Bersih - 2,026,592 Net book value 6. BEBAN TANGGUHAN 6. DEFERRED EXPENSES Beban tangguhan merupakan biaya advisory yang berhubungan dengan kegiatan pemrosesan dan pengaturan penjaminan jangka panjang dan akan dibebankan pada saat pendapatan dari penjaminan tersebut diakui. Deferred expenses represent advisory cost related to the processing and arranging activities in obtaining long-term guarantees and will be expensed upon the recognition of such fees. 7. HUTANG USAHA 7. ACCOUNT PAYABLES Hutang usaha merupakan pembayaran yang belum dilakukan untuk jasa konsultasi terkait dengan provisi penjaminan. Account payables mainly represent payable for advisory related to the guarantee provision. 8. PERPAJAKAN 8. TAXATION a. Hutang pajak a. Taxes payable 31 Desember December 2010 Pajak Penghasilan Pasal 21 1,527 Income tax art 21 Pajak Penghasilan Pasal 23 dan 4 2 74,479 Income tax art 23 and 4 2 76,006 117 PT Penjaminan Infrastruktur Indonesia Persero Indonesia Infrastructure Guarantee Fund PT PENJAMINAN INFRASTRUKTUR INDONESIA Persero Lampiran 513 Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2010 Dinyatakan dalam ribuan rupiah NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2010 Expressed in thousand Rupiah 8. PERPAJAKAN lanjutan 8. TAXATION continued b. Penghasilan beban pajak b. Income tax expense 31 Desember December 2010 Pajak tangguhan 86,194 Deferred Perhitungan penghasilan beban pajak Perusahaan untuk periode yang berakhir pada 31 Desember 2010 adalah sebagai berikut: The Company’s current income tax expenses for the period ended 31 December 2010 is calculated as follows: 31 Desember December 2010 Laba sebelum pajak Penghasilan 46,510,817 Profit before income tax Perbedaan temporer: Temporary differences: - Beban penyisihan imbalan pasca kerja 227,040 - Provision for employee benefits - Perbedaan antara penyusutan - Differences between commercial komersial dengan fiskal 117,737 and fiscal depreciation Perbedaan permanen: Permanent differences: - Benefits-in-kind 607,259 - Interest income - Pendapatan bunga 62,745,029 - Benefits-in-kind Rugi pajak 15,282,176 Taxable loss Rugi pajak yang dapat dikompensasi 3,820,544 Tax loss carry forward c. Kewajiban pajak tangguhan c. Deferred tax liabilities Dikreditkan kelaporan Laba rugi Credited to 1 Januari Statement of 31 Desember January 2010 income December 2010 Perbedaan antara Differences between accounting dan pajak - 29,434 29,434 accounting and dari nilai buku bersih tax fixed assets aset tetap net book value Beban penyisihan Provision for employee imbalan pasca kerja - 56,760 56,760 benefits Aset pajak tangguhan - 86,194 86,194 Deferred tax assets 118 Laporan Tahunan 2010 Annual Report