PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 529 Schedule
14. PERPAJAKAN lanjutan 14. TAXATION continued
e. Bebanmanfaat pajak
penghasilan lanjutan
e. Income tax expensebenefitcontinued
Rekonsiliasi antara
beban pajak
penghasilan dan hasil perhitungan teoritis laba sebelum pajak penghasilan adalah
sebagai berikut: The reconciliation between income tax
expenses and the theoretical tax amount on profit before income tax is as follows:
2012 2011
Enam bulan Enam bulan
Six months Six months
Labarugi sebelum pajak penghasilan
198,527 333,668
Profitloss before income tax Eliminasi konsolidasi
35,266 439,809
Consolidation eliminations Labarugi konsolidasian sebelum
pajak penghasilan dan Consolidated profitloss before
eliminasi 233,793
773,477 income tax and eliminations
Dikurangi: labarugi entitas anak Less: profitloss before income tax
sebelum pajak penghasilan 177,234
624,893 of subsidiaries
Labarugi sebelum pajak Profitloss before income tax
penghasilan Perseroan 56,559
148,584 of the Company
Pajak dihitung dengan tarif Tax calculated at
pajak yang berlaku 14,140
37,146 applicable tax rate
Pendapatan bunga kena Interest income subject to
pajak final 9,647
2,467 final tax
Beban yang tidak dapat dikurangkan
15,277 45,852
Non-deductible expenses Keuntungan belum terealisasi
9,118 -
Unrealised profit Beban pajak penghasilan
Perseroan 608
11,173 Income tax expense of the Company Beban pajak penghasilan
entitas anak 42,997
109,693 Income tax expense of subsidiaries
Beban pajak penghasilan konsolidasian
42,389 98,520
Consolidated income tax expense
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 530 Schedule
14. PERPAJAKAN lanjutan 14. TAXATION continued
e. Bebanmanfaat pajak penghasilan lanjutan
e. Income tax expensebenefitcontinued
Rekonsiliasi antara labarugi sebelum pajak Perseroan dengan penghasilan kena pajak
Perseroan untuk tahun yang berakhir pada tanggal 30 Juni 2012 dan 31 Desember 2011
adalah sebagai berikut: The reconciliation between profitloss before
income tax of the Company and the Company’s taxable income for the years
ended 30 June 2012 dan 31 December 2011 is as follows:
2012 2011
Enam bulan Enam bulan Six months Six months
Labarugi sebelum pajak Profitloss before income tax
Perseroan 56,559
148,584 of the Company
Beda waktu: Temporary difference:
- Provisi penurunan nilai Provision for impairment of -
piutang usaha 1,089
412 trade receivable
- Provisi persediaan Provision for obsolete and -
usang dan tidak lancar 5,596
727 slow moving inventories
- Provisi Penurunan nilai Provision for impairment of -
nilai aset tetap -
64 fixed assets
- Aset tetap 6,556
10,491 Fixed assets -
- Akrual 26,025
- Accruals -
- Imbalan kerja 2,794
588 Employee benefits -
- Kompensasi karyawan 11,921
14,390 Employee compensation -
- Lain-lain -
41,268 Other -
5,836 16,596
Beda tetap: Permanent difference:
- Penghasilan dikenakan pajak final
38,589 9,869
Income subject to final tax - - Beban yang tidak dapat
dikurangkan 61,109
181,161 Non-deductible expense -
22,520 191,030
Kerugian pajakpenghasilan Tax losstaxable income
kena pajak Perseroan 28,203
25,850 of the Company
Pembayaran pajak dimuka Prepayment of income taxes
Perseroan 10.238
15,674 of the Company
Kelebihan pembayaran pajak Overpayment of corporate income tax
penghasilan Perseroan 10,238
15,674 of the Company
Beban pajak penghasilan kini Current income tax expense
entitas anak 23,815
86,662 of subsidiaries
Pembayaran pajak dimuka Prepayment of income taxes
entitas anak 63,245
51,385 of subsidiaries
Kekurangan pembayaran pajak Underpayment income tax
entitas anak 39,430
35,277 of subsidiaries
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 531 Schedule
14. PERPAJAKAN lanjutan 14. TAXATION continued
f. Pajak tangguhan
f. Deferred tax
30 JuniJune 2012
Dikreditkan dibebankan
ke laporan laba rugi
komprehensif konsolidasian
Creditedcharged Pada awal to consolidated
Pada akhir tahunAt
statements tahun
beginning of comprehensive At end
of year income
of year Aset pajak tangguhan
Deferred tax assets Perseroan
the Company
Rugi fiskal 1,186
7,051 8,237
Tax loss Keuntungan belum terealisasi
17,406 9,117
8,289 Unrealised profits
Provisi penurunan nilai Provision for impairment of
piutang usaha 838
272 1,110
trade receivable Provisi persediaan
Provision for obsolete and usang dan tidak lancar
4,516 1,399
3,117 slow moving inventory
Aset tetap 7,405
1,639 5,766
Fixed assets Akrual
7,654 6,506
14,160 Accruals
Imbalan kerja 2,417
698 3,115
Employee benefits Kompensasi karyawan
6,182 2,980
3,202 Employee compensation
Aset pajak tangguhan Deferred tax assets
Perseroan, bersih 47,604
608 46,996
of the Company, net Aset pajak tangguhan
Deferred tax assets entitas anak, bersih
15,567 48,001
63,568 of subsidiaries, net
Aset pajak tangguhan Consolidated
konsolidasian, bersih 63,171
47,393 110,564
deferred tax assets, net Liabilitas pajak tangguhan
Deferred tax liabilities entitas anak, bersih
24,602 18,811
5,791 of subsidiaries, net
31 DesemberDecember 2011
Dikreditkan dibebankan
ke laporan laba rugi
komprehensif konsolidasian
Creditedcharged Pada awal to consolidated
Pada akhir tahunAt
statements tahun
beginning of comprehensive At end
of year income
of year Aset pajak tangguhan
Deferred tax assets Perseroan
the Company
Rugi fiskal -
1,186 1,186
Tax loss Keuntungan belum terealisasi
33,541 16,135
17,406 Unrealised profits
Provisi penurunan nilai Provision for impairment of
piutang usaha 600
238 838
trade receivable Provisi persediaan
Provision for obsolete and usang dan tidak lancar
4,356 160
4,516 slow moving inventory
Aset tetap 10,763
3,358 7,405
Fixed assets Akrual
3,014 4,640
7,654 Accruals
Imbalan kerja 586
1,831 2,417
Employee benefits Kompensasi karyawan
8,849 2,667
6,182 Employee compensation
Aset pajak tangguhan Deferred tax assets
Perseroan, bersih 61,709
14,105 47,604
of the Company, net Aset pajak tangguhan
Deferred tax assets entitas anak, bersih
19,188 3,621
15,567 of subsidiaries, net
Aset pajak tangguhan Consolidated
konsolidasian, bersih 80,897
17,726 63,171
deferred tax assets, net Liabilitas pajak tangguhan
Deferred tax liabilities entitas anak, bersih
20,800 3,802
24,602 of subsidiaries, net
