Asetliabilitas pajak tangguhan Deferred tax assetsliabilities

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan 31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2012 and December 31, 2011 and Nine months ended September 30, 2012 and 2011 Expressed in United States Dollar, unless otherwise stated 54 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Perusahaan: The Company: Aset pajak tangguhan: Deferred tax assets: Akumulasi rugi fiskal 3.526.604 731.934 Fiscal loss carry forward Liabilitas imbalan Provision for pascakerja - 4.068 post-employment benefits Bonus dan tunjangan - 20.616 Bonus and allowance Penyisihan atas aset Valuation allowance for pajak tangguhan 3.533.366 756.618 deferred tax assets Aset pajak tangguhan - Deferred tax assets - Perusahaan - neto - - the Company - net Entitas anak: The Subsidiaries: Aset pajak tangguhan: Deferred tax assets: ABN 2.471.814 2.133.889 ABN TMU 1.091.639 245.686 TMU TBE 54.508 55.683 TBE Total 3.617.961 2.435.258 Total Liabilitas pajak tangguhan: Deferred tax liabilities: IM 895.891 277.112 IM Total 895.891 277.112 Total Aset pajak tangguhan Deferred - neto 3.617.961 2.435.258 tax assets - net Liabilitas pajak Deferred tangguhan - neto 895.891 277.112 tax liabilities - net Rincian manfaat beban pajak tangguhan adalah sebagai berikut: The details of deferred tax benefit expense are as follows: 2012 2011 Sembilan bulan Sembilan bulan Nine months Nine months Perusahaan The Company Pengaruh pajak atas beda temporer Tax effect of temporary pada tarif pajak yang berlaku: differences at prevailing tax rate: Akumulasi rugi fiskal 881.651 590.028 Tax loss carry forward Penyisihan atas aset Valuation allowance for pajak tangguhan 881.651 590.028 deferred tax assets Sub - total - - Sub - total Entitas anak 563.924 1.297.220 The Subsidiaries Manfaat pajak tangguhan 563.924 1.297.220 Tax benefit PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan 31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2012 and December 31, 2011 and Nine months ended September 30, 2012 and 2011 Expressed in United States Dollar, unless otherwise stated 55 17. PERPAJAKAN lanjutan 17. TAXATION continued