BEBAN POKOK PENJUALAN COST OF GOODS SOLD
Ekshibit E100 Exhibit E100
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
33. PERPAJAKAN Lanjutan 33. TAXATION Continued
d. Manfaat beban pajak penghasilan d. Income tax benefits expenses
Beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut:
Income tax expenses of the Company and Subsidiaries was as follows:
2 0 1 1 2 0 1 0
Pajak kini Current tax
Perusahaan 19.963.535
12.378.147 The Company
Entitas Anak 223.000.299
188.883.857 Subsidiaries
Sub –total
242.963.834 201.262.004
Sub-total Pajak tangguhan
Deferred tax Perusahaan
8.051.340 5.036.383
The Company Entitas Anak
137.158.316 62.110.826
Subsidiaries Sub
–total 129.106.976
67.147.209 Sub-total
T o t a l
372.070.810 268.409.213
T o t a l
Pajak kini Current tax
Rekonsiliasi antara
laba sebelum
beban pajak
penghasilan, seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian dan taksiran penghasilan
kena pajak Perusahaan untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2011 dan 2010 adalah sebagai
berikut: Reconciliation between income before income tax
expenses, as recorded in the consolidated statements of comprehensive income and estimated taxable income of the
Company for the years ended 31 December 2011 and 2010 was as follows:
2 0 1 1 2 0 1 0
Laba sebelum beban pajak penghasilan menurut laporan
Income before income tax expenses laba rugi konsolidasian
1.117.571.463 1.077.103.402
in the consolidated statements of income Ditambah dikurangi:
Additions deductions: Penurunan nilai goodwill
58.972.605 -
Impairment of goodwill Amortisasi goodwill
- 171.926.418
Amortization of goodwill Selisih antara nilai wajar dan nilai
The difference between fair value perolehan aset Entitas Anak
carrying value and of pada saat akuisisi berdasarkan
Subsidiaries on acquisition laporan perusahaan penilai
based on independent independen
- 44.168.934
appraisal report Bagian Perusahaan atas
The Company’s portion on income laba Entitas Anak
765.175.370 783.950.027
of Subsidiaries Laba Entitas Anak sebelum
Income of Subsidiaries before taksiran pajak penghasilan
1.153.002.548 1.251.889.396 provision for income tax
Laba sebelum beban Income before income tax expenses
pajak penghasilan Perusahaan 788.716.890
825.259.385 the Company
Beda temporer: Temporary differences:
Penyusutan aset tetap 11.971.945
1.963.378 Depreciation of fixed assets
Amortisasi biaya ditangguhkan 18.503.283
5.164.137 Amortization of deferred charges
Penjualan yang masih harus dibayar 8.645.591
8.645.591 Accrued of sales
Penyisihan kewajiban imbalan kerja 1.135.883
9.408.808 Provision for employee benefits obligation
Total beda temporer 40.256.702
25.181.914 Total temporary differences
Ekshibit E101 Exhibit E101
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
33. PERPAJAKAN Lanjutan 33. TAXATION Continued
d. Manfaat beban pajak penghasilan Lanjutan d. Income tax benefit expenses Continued
2 0 1 1 2 0 1 0
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 37.210.504
545.116 Non-deductible expenses
Pendapatan bunga bagian Perusahaan The
Company’s portion on interest income yang telah dikenakan PPh
subjected to Income Pasal 23 - Final
1.191.050 2.017.066
Tax Article 23-Final Bagian Perusahaan atas laba rugi
The Company’s share in net income loss
Entitas Anak 765.175.370
740.748.920 of Subsidiaries
Total beda tetap 729.155.916
738.186.738 Total permanent differences
Taksiran penghasilan kena pajak Perusahaan
99.817.676 61.890.733
Estimated taxable income of the Company Beban pajak kini
Current tax expenses
Perusahaan 19.963.535
12.378.147 The Company
Entitas Anak 223.000.299
188.883.857 Subsidiaries
T o t a l
242.963.834 201.262.004
T o t a l Pajak tangguhan
Deferred tax
Perhitungan manfaat
beban pajak
tangguhan Perusahaan dan Entitas Anak untuk tahun yang berakhir
pada tanggal 31 Desember 2011, 2010 dan 2009 adalah sebagai berikut:
Calculation of deferred tax benefits expenses of the Company
and Subsidiaries
for the
years ended
31 December 2011 2010 and 2009 were as follows:
1 Januari Manfaat
Akuisisi Entitas 31 Desember 2011
beban Anak
2011 1 January
Benefits Acquisition of 31 December
2011 expenses Subsidiaries
2011
Penyisihan atas investasi Entitas asosiasi yang
Allowance for unrecoverable tidak dapat dipulihkan
102.271 -
- 102.271
investment in associates Liabilitas imbalan kerja
karyawan 367.288
227.177 -
594.465 Employee benefits obligation
Penyisihan kerugian Allowance for impairment
penurunan nilai 7.351.935
- -
7.351.935 losses
Bonus yang akan diterima 2.115.572
- -
2.115.572 Accrued bonus
Penyisihan atas persediaan Allowance for inventory
usang 40.620
- -
40.620 obsolescence
Depresiasi dan amortisasi Depreciation and amortization of
aset non-keuangan 25.623.085
6.095.045 19.528.040
non-financial assets Akrual penjualan
1.729.118 1.729.118
- -
Accrued Sales Liabilitas pajak tangguhan
The Company’s deferred tax
Perusahaan – Neto
17.374.517 8.051.340
- 9.323.177
liabilities – Net
Liabilitas pajak tangguhan Subsidiaries
’ deferred tax Entitas Anak
6.336.086 25.542.132
- 31.878.218
Iiabilities Liabilitas pajak tangguhan dari
Deferred tax Iiabilities of Entitas Anak yang diakuisisi
34.268.212 34.268.212
- -
Subsidiaries acquired
Total liabilitas pajak tangguhan 57.978.815 16.777.420
- 41.201.395
Total deferred tax liabilities
Aset pajak tangguhan Subsidiaries’ deferred tax
Entitas Anak 13.053.951 145.884.396
- 132.830.445
assets Aset pajak tangguhan dari
Deferred tax assets of Entitas Anak yang diakuisisi
305.210.520 -
5.422.140 299.788.380
Subsidiaries acquired
Total aset pajak tangguhan
318.264.471 145.884.396 5.422.140
166.957.935 Total deferred tax assets
N e t o 260.285.656 129.106.976
5.422.140 125.756.540
N e t