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