Utang pajak PENYEBARLUASAN PROSPEKTUS DAN FORMULIR PEMESANAN

851 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2014 dan 31 Desember 2013 dan Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2014 and December 31, 2013 and Six-Month Periods Ended June 30, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN 15. TAXATION continued b. Beban Pajak lanjutan b. Tax Expense continued 30 Juni 30 Juni June 30, 2014 June 30, 2013 Tidak diaudit Diaudit Unaudited Audited Beda waktu: Temporary differences: Imbalan kerja karyawan 617.111.269 113.341.902 Employee benefits Aset tetap 31.869.952.552 37.226.082.787 Fixed assets Sub-total 31.252.841.283 37.339.424.689 Sub-total Beda tetap: Permanent differences: Kesejahteraan karyawan 353.840.979 196.458.000 Employee welfare Beban representasi 32.553.197 163.186.510 Representation expense Penghasilan bunga setelah Interest income subject to dikenakan pajak final 679.379.756 580.800.170 final tax Lain-lain 2.988.472.179 1.401.739.834 Others Sub-total 2.695.486.599 1.180.584.174 Sub-total Taksiran laba fiskal 30.555.901.765 31.141.804.385 Estimated taxable income Taksiran laba fiskal pembulatan 30.555.901.000 31.141.804.000 Estimated taxable income rounded Beban Pajak Kini 7.638.975.250 7.785.451.000 Current Tax Expense Pajak penghasilan dibayar dimuka Prepaid income taxes Pasal 25 3.537.731.499 3.838.943.313 Article 25 Taksiran Utang Pajak Estimated Corporate Penghasilan Badan Income Tax Payables Perusahaan 4.101.243.751 3.946.507.687 The Company Entitas anak 53.305.153.967 61.646.538.977 Subsidiaries Tahun sebelumnya Prior years Perusahaan 1.860.880.503 2.237.774.253 The Company Entitas anak 18.259.149.883 24.784.441.403 Subsidiaries Total 77.526.428.104 92.615.262.320 Total c. Pajak Tangguhan c. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari liabilitas aset pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax liabilities assets are as follows: Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2013 Consolidated 30 Juni 2014 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2013 Income June 30, 2014 Perusahaan The Company Aset tetap 58.844.359.938 7.967.488.138 66.811.848.076 Fixed assets Liabilitas imbalan kerja 2.107.530.154 154.277.817 2.261.807.971 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 304.387.005.265 31.859.966.714 336.246.971.979 Fixed assets Liabilitas imbalan kerja 14.868.756.797 551.306.990 15.420.063.787 Employee benefits liability Cadangan penurunan nilai 142.200.931 85.596.848 227.797.779 Allowance for impairment loss Liabilitas Pajak Tangguhan - Neto 346.112.877.321 39.036.273.197 385.149.150.518 Deferred Tax Liabilities - Net