PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS
31 MARCH 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED
Expressed in millions of Rupiah, unless otherwise stated
16. PERPAJAKAN lanjutan 16. TAXATION continued
c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Perhitungan beban pajak penghasilan badan kini adalah sebagai berikut:
The calculation of current corporate income tax expense is as follows:
2013 2012
Laba konsolidasian Consolidated income
sebelum pajak penghasilan 44,072
26,870 before income tax
Dikurangi: Deduct:
Laba sebelum pajak Profit before income
penghasilan - entitas anak 18,750
5,289 tax - subsidiaries
Laba sebelum pajak Profit before
penghasilan - Perusahaan 25,322
21,581 income tax – the Company
Pendapatan yang dikenakan pajak final
3,775 -
Revenue subject to final tax Beban atas pendapatan yang
Expenses related to dikenakan pajak final
4,897 -
revenue subject to final tax Laba sebelum pajak
Profit before penghasilan - Perusahaan
26,444 21,581
income tax – the Company Perbedaan temporer:
Temporary differences: Provisi penurunan nilai
- 209
Provision for impairment Allowance for inventory
Provisi persediaan usang -
- obsolence
Provisi kontrak Provision for
yang memberatkan -
7,000 onerous contract
Penyisihan imbalan kerja Provision for employee
karyawan 3,110
- benefits
Penyusutan aset tetap 8,908
683 Fixed asset depreciation
Gaji, upah dan kesejahteraan Salaries, wages and employee’s
karyawan -
- benefits
Aset dan liabilitas Finance lease assets
sewa pembiayaan -
- and liabilities
Perbedaan temporer lainnya -
- Others time different
Perbedaan tetap: Permanent differences:
Pendapatan usaha entitas anak dan perusahaan
Income from subsidiaries asosiasi
755 1,346
and associate Pendapatan bunga
Interest income subject dikenakan pajak final
2,574 1,718
to final tax Keuntungan penjualan
Gain on sale of aset tetap
- -
fixed assets Beban yang tidak dapat
dikurangkan untuk keperluan pajak
3,315 3,630
Non-deductible expenses
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS
31 MARCH 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED
Expressed in millions of Rupiah, unless otherwise stated
16. PERPAJAKAN lanjutan 16. TAXATION continued