Pajak Tangguhan lanjutan Deferred Tax continued
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 Juni 2013 dan
31 Desember 2012 dan periode enam bulan yang berakhir pada tanggal-tanggal
30 Juni 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of June 30, 2013 and
December 31, 2012 and for the six-month periods ended June 30, 2013 and 2012
Expressed in Rupiah, Unless Otherwise Stated
90
19. PERPAJAKAN lanjutan 19. TAXATION continued
d. Pajak Tangguhan lanjutan d. Deferred Tax continued
30 Juni 2013 30 Juni 2012 June 30, 2013 June 30, 2012
Entitas Anak Subsidiaries
Cadangan penurunan Provision for decline in value
nilai persediaan 410.429.786
- of inventories
Cadangan penurunan nilai piutang
320.888.898 -
Allowance for impairment Estimasi kewajiban imbalan
Estimated liabilities for employees’ kerja karyawan
256.562.000 -
benefits Sub-total
987.880.684 -
Sub-total
Manfaat pajak tangguhan 1.736.150.778
609.743.251 Income tax benefit
Aset dan liabilitas pajak tangguhan terdiri dari: Deferred tax assets and liabilities consist of:
30 Juni 2013 31 Desember 2012 June 30, 2013 December 31, 2012
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan Company
Aset tetap 2.511.469.385
2.583.547.765 Fixed assets
Liabilitas imbalan kerja 5.668.416.103
5.097.744.642 Employee benefits liability
Penyisihan atas penurunan Allowance for decline in value
nilai persediaan 1.348.178.683
1.643.684.448 of inventories
Beban akrual 731.500.500
300.113.750 Accrued expenses
Penyisihan atas penurunan Allowance for impairment of
nilai piutang usaha 1.442.280.738
1.431.100.652 trade receivables
Selisih kurs karena penjabaran Difference in foreign currency
laporan keuangan 143.834.817
65.478.943 translation of financial statement
Lain-lain 418.954.558
382.139.503 Others
Aset Pajak Tangguhan, Neto 6.954.026.380
6.205.756.287 Deferred Tax Assets, Net
Entitas anak Subsidiaries
Penyisihan atas penurunan Allowance for decline in value
nilai persediaan 2.181.757.065
1.771.327.279 of inventories
Penyisihan atas penurunan nilai piutang usaha dan
Allowance for impairment of lain-lain
1.578.798.232 1.257.909.334
trade receivables and others Estimasi kewajiban imbalan
Estimated liabilities for employees’ kerja karyawan
1.976.665.500 1.720.103.500
benefits Aset Pajak Tangguhan, Neto
5.737.220.797 4.749.340.113
Deferred Tax Assets, Net
Total Aset Pajak Tangguhan, Neto
12.691.247.177 10.955.096.400
Total Deferred Tax Assets, Net
Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui
penghasilan kena pajak di masa yang akan datang.
Management believes that the deferred tax assets can be fully recovered through future
taxable income.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 Juni 2013 dan
31 Desember 2012 dan periode enam bulan yang berakhir pada tanggal-tanggal
30 Juni 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of June 30, 2013 and
December 31, 2012 and for the six-month periods ended June 30, 2013 and 2012
Expressed in Rupiah, Unless Otherwise Stated
91
19. PERPAJAKAN lanjutan 19. TAXATION continued