Beban pajak penghasilan Income tax expense

PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES Lampiran 522 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2005 DAN 2004 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2005 AND 2004 Expressed in thousands of Rupiah, unless otherwise stated 8. PERPAJAKAN lanjutan 8. TAXATION continued c. Beban pajak penghasilan c. Income tax expense 2005 2004 Perseroan The Company Kini 359,258,798 178,027,106 Current Tangguhan 45,042,690 5,713,308 Deferred 314,216,108 172,313,798 Anak Perusahaan Subsidiaries Kini 158,639,583 100,068,084 Current Tangguhan 28,747,839 22,722,152 Deferred 129,891,744 77,345,932 Konsolidasian Consolidated Kini 517,898,381 278,095,190 Current Tangguhan 73,790,529 28,435,460 Deferred 444,107,852 249,659,730 Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan keuangan dengan taksiran laba kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2005 dan 2004 sebagai berikut: A reconciliation between the profit before corporate income tax as shown in these financial statements and the estimated taxable income for the years ended 31 December 2005 and 2004 is as follows: 2005 2004 Laba konsolidasian sebelum Consolidated profit before beban pajak penghasilan 1,477,607,314 769,149,661 income tax expense Laba anak perusahaan sebelum beban pajak Subsidiaries’ income penghasilan 430,524,026 243,532,089 before tax expense Bagian atas laba bersih Equity in net income of perusahaan asosiasi 6,303,740 3,258,061 associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 3,272,006 3,272,006 eliminations Laba sebelum pajak Profit before income penghasilan - Perseroan 1,037,507,542 519,087,505 tax - the Company Perbedaan permanen: Permanent differences: Perbedaan nilai buku fiskal dan Differences between fiscal and komersial 111,538 28,860,779 commercial net book value Kesejahteraan karyawan 15,802,370 21,172,214 Employee welfare Promosi peningkatan penjualan 6,631,855 - Sales promotion Denda pajak 47,049 546,363 Tax penalties Pendapatan yang telah dikenakan Income already pajak penghasilan final 40,119,818 24,493,245 subject to final tax Lain-lain 27,464,824 29,264,047 Others 9,937,818 55,350,158 Disajikan kembali Catatan 3 As restated Note 3 PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES Lampiran 523 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2005 DAN 2004 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2005 AND 2004 Expressed in thousands of Rupiah, unless otherwise stated 8. PERPAJAKAN lanjutan

8. TAXATION continued