PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued
- 63 -
Pajak Penghasilan Tidak Final Non Final Income Taxes
Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dan laba
kena pajak rugi fiskal adalah sebagai berikut: The reconciliation between profit before tax per
consolidated statements of comprehensive income and taxable income tax losses are as follows:
2013 2012
Rp Rp
Laba sebelum pajak menurut Profit before tax per
laporan laba rugi komprehensif consolidated statements of
konsolidasian 342.032.819.010
157.385.474.491 comprehensive income
Laba entitas anak sebelum pajak 88.280.315.168
90.917.870.925 Profit before tax of subsidiaries
Laba sebelum pajak Perusahaan 253.752.503.842
66.467.603.566 Profit before tax of the Company
Laba rugi sebelum pajak atas penghasilan yang pajaknya
Profit loss before tax on operations bersifat final
25.243.412.359 43.384.121.044
subjected to final tax Laba atas penghasilan yang
Profit on operations pajaknya bersifat tidak final
278.995.916.201 23.083.482.522
subjected to nonfinal tax Perbedaan temporer:
Temporary difference: Penyesuaian nilai wajar akuisisi
Fair value adjustment on acquisition entitas anak
1.352.539.512 -
of a subsidiary Beban yang tidak dapat
diperhitungkan: Nondeductible expenses:
Keuntungan dari pembelian dengan diskon
265.181.859.783 -
Gain from bargain purchase Lain-lain
5.013.782.988 21.737.844.139
Others Jumlah
268.843.103.259 21.737.844.139
Total Laba kena pajak Perusahaan
10.152.812.942 1.345.638.383
The Companys taxable income Rugi fiskal tahun-tahun sebelumnya
6.811.071.024 8.156.709.407
Prior years tax losses Laba Kena Pajak Akumulasi
Taxable Income Accumulated Tax Rugi Fiskal Perusahaan
3.341.741.918 6.811.071.024
Loss of the Company
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
Current tax expense and payable are computed as follows:
2013 2012
Rp Rp
Beban pajak kini: Current tax expense :
Perusahaan 835.435.480
- The Company
Entitas anak 14.574.196.656
15.426.970.882 Subsidiaries
Jumlah 15.409.632.136
15.426.970.882 Total
Dikurangi pembayaran pajak dimuka 14.248.265.862
10.354.213.605 Less prepaid taxes
Utang pajak kini Catatan 17 1.161.366.274
5.072.757.277 Current tax payable Note 17
Rincian: Details :
Utang pajak kini Current tax payable
Perusahaan 554.187.360
- The Company
Entitas anak 607.178.914
5.072.757.277 Subsidiaries
Jumlah 1.161.366.274
5.072.757.277 Total
31 DesemberDecember 31,
31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued
- 64 - Rugi fiskal dan utang pajak kini Grup tahun 2012 sudah
sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak.
Fiscal loss and current tax payable of the Group for 2012 are in accordance with the corporate tax returns
filed with the Tax Service Office. Pajak Tangguhan
Deferred Tax Rincian aset dan liabilitas pajak tangguhan Grup adalah
sebagai berikut: The details of the Group’s deferred tax assets and
liabilities are as follows:
Dikreditkan Dampak konsolidasi
dibebankan ke entitas anak
laporan laba rugi 1 Januari 2013
Consolidation effect Credited charged to
31 Desember 2013 January 1, 2013
of subsidiary income for the year
December 31, 2013 Rp
Rp Rp
Rp Perusahaan
The Company Rugi fiskal
1.702.767.752 -
1.702.767.752 -
Fiscal loss GLDP
GLDP Rugi fiskal
329.253.334 -
243.425.562 572.678.896
Fiscal loss NGI
NGI Liabilitas imbalan
Provision for employee kerja
4.709.533.093 -
1.269.386.116 5.978.919.209
benefits Cadangan kerugian
Allowance for impairment penurunan nilai piutang
- -
144.573.816 144.573.816
losses on receivables Aset tetap
185.461.608 -
120.076.897 65.384.711
Property and equipment Aset pajak tangguhan - bersih
4.524.071.485 -
1.534.036.829 6.058.108.314
Deferred tax assets - net BNR
BNR Liabilitas imbalan
Provision for employee kerja
- 5.227.712.480
1.820.562.084 3.407.150.396
benefits Cadangan kerugian
Allowance for impairment penurunan nilai piutang
- 16.085.543.181
15.886.031.424 199.511.757
losses on receivables Aset tetap
- 28.320.019.210
982.355.227 27.337.663.983
Property and equipment Liabilitas pajak tangguhan -
bersih -
7.006.763.549 16.724.238.281
23.731.001.830 Deferred tax liabilities - net
Liabilitas pajak tangguhan atas Deferred tax liabilities on
penyesuaian nilai wajar - fair value adjustment -
akuisisi entitas anak -
24.965.737.246 338.134.874
24.627.602.372 acquisition of a subsidiary
Dikreditkan Dampak konsolidasi
dibebankan ke entitas anak
laporan laba rugi 1 Januari 2012
Consolidation effect Credited charged to
31 Desember 2012 January 1, 2012
of subsidiary income for the year
December 31, 2012 Rp
Rp Rp
Rp Perusahaan
The Company Rugi fiskal
2.039.177.348 -
336.409.596 1.702.767.752
Fiscal loss GLDP
GLDP Rugi fiskal
- -
329.253.334 329.253.334
Fiscal loss NGI
NGI Liabilitas imbalan
Provision for employee kerja
- 3.780.442.996
929.090.097 4.709.533.093
benefits Efek penerapan PSAK 50 55
- 396.773.561
396.773.561 -
Effect of adoption of PSAK 50 55 Cadangan kerugian
Allowance for impairment penurunan nilai piutang
- 78.634.132
78.634.132 -
losses on receivables Aset tetap
- 11.566.525.000
11.381.063.392 185.461.608
Property and equipment Aset pajak tangguhan - bersih
- 8.104.221.433
12.628.292.918 4.524.071.485
Deferred tax assets - net