Aset Tetap Property, Plant and Equipment

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 2011, 2010 dan December 31, 2011, 2010 and 1 Januari 201031 Desember 2009 January 1, 2010December 31, 2009 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 Doubtful Piutang Tak Tertagih Account Penyusutan Aset Tetap Depreciation Imbalan Pasca Kerja Post-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 - - 175.925.712 20.748.083.675 240.509.397 11.620.054.404 935.045.730

2011

19.875.000 Rp 610.318.585 2.905.013.500 251.036.867 A reconciliation between income before tax per statement of income and taxable income is as follows : Rp 62.893.893 24.486.296.872 58.255.646 181.718.105 Rp 2010 213.536.248 11.356.670.618 559.424.408 35.218.334 16.457.500

2011

163.737.423 12.346.919 26.225.000 5.187.020.750 152.579.646 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dengan laba kena pajak adalah sebagai berikut : 5.339.600.396 233.608.969 Rp - 108.577.434 37.500.619 824.878.459 2.963.269.146 2.192.848.882 - 22.293.447.990 11.356.670.618

2010

51 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 2011, 2010 dan December 31, 2011, 2010 and 1 Januari 201031 Desember 2009 January 1, 2010December 31, 2009 13. Perpajakan Lanjutan 13. Taxation Continued Tarif Pajak yang Berlaku : Tax Expense at Effective Tax Rate : 25 x Rp 20.748.083.000 25 x Rp 20,748,083,000 25 x Rp 11.620.054.000 25 x Rp 11,620,054,000 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 The details of current tax expense and payable are as follows : 30.405.000 Taxable income and tax payable of the Company for 2010 and 2009 are in accordance with the corporate tax returns filed with the Tax Service Office. 1.624.469.000 3.532.146.750 3.562.551.750 11.321.575 Berdasarkan Undang-Undang Pajak Penghasilan No. 36 tahun 2008 pengganti UU Pajak No. 71983, tarif pajak badan adalah sebesar 28 yang berlaku efektif 1 Januari 2009 dan sebesar 25 yang berlaku efektif 1 Januari 2010. Aset dan liabilitas pajak tangguhan disesuaikan dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan liabilitas diselesaikan. 5.187.020.750 2011 Rp 2.905.013.500 2.893.691.925 Based on Law No. 362008, the amendment of Tax Law No. 71983 on income taxes, the new corporate tax rate is set at a flat rate of 28 effective January 1, 2009 and 25 effective January 1, 2010. Accordingly, deferred tax assets and liabilities have been adjusted to the enacted tax rates that are expected to apply at the period when the asset is realized or liability is settled. Perhitungan beban dan hutang pajak kini adalah sebagai berikut : 2.893.691.925 Laba kena pajak dan hutang pajak kini Perusahaan tahun 2010 dan 2009 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. - - 5.187.020.750 Rp 2.905.013.500 -

2010

Dikreditkan Dikreditkan Dibebankan Dikreditkan Dikreditkan Dibebankan Dibebankanke ke Pendapatan Dibebankanke ke Pendapatan laporan laba rugi Komprehensif Lain laporan laba rugi Komprehensif Lain Credited Charged Koreksi DPP Credited Charged Credited Charged Credited Charged 1 Januari 2010 to income Corection on Chages to Others Comprehensive 31 Desember 2010 to income to Others Comprehensive 31 Desember 2011 January 1, 2010 for the year on Tax Basis Income for the year December 31, 2010 for the year Income for the year December 31, 2011 Deferred Tax Assets Depreciation of Property, Plant Penyusutan Aset Tetap 928.804.489 9.375.155 - - 938.179.644 139.856.102 - 798.323.542 and Equipment Imbalan Pasca Kerja 362.401.383 53.384.062 - - 415.785.445 58.402.242 - 474.187.687 Post-Employment Benefits Penyisihan Penurunan Provision for Decline in Nilai Persediaan 121.014.863 - 121.014.863 - - - - - Value Inventory Penyisihan Piutang Ragu-ragu 46.423.825 - - - 46.423.825 27.144.358 - 19.279.467 Provision for Doubtful Accounts Akru Pendapatan Bunga Deposito - - - - - 43.981.428 - 43.981.428 Accrued Deposits Interest Laba rugi belum direalisasi dari Income loss unrealized from Efek yang tersedia untuk dijual - - - 43.473.016 43.473.016 - 57.212.481 13.739.465 securities avaliable for sale Jumlah 1.458.644.560 62.759.217 121.014.863 43.473.016 1.356.915.898 152.579.646 57.212.481 1.261.548.733 Total 52