Aset dan liabilitas pajak tangguhan - neto Deferred tax assets and liabilities - net

380 PT SEMEN INDONESIA PERSERO Tbk. The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 65 12. PERPAJAKAN lanjutan 12. TAXATION continued d. Aset dan liabilitas pajak tangguhan - neto d. Deferred tax assets and liabilities - net Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited charged to consolidated 31 Desember statement of 31 Desember December 31, comprehensive December 31, 2011 Income 2012 Aset pajak tangguhan - neto Deferred tax assets - net Perseroan The Company Aset tetap 4.773.797 6.597.529 1.823.732 Fixed assets Aset sewa pembiayaan 2.113.237 39.421 2.073.816 Leased assets Beban tangguhan dan Deferred charges and intangible aset takberwujud 1.787.954 5.315.185 7.103.139 assets Liabilitas imbalan kerja 16.632.670 1.634.119 18.266.789 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 8.496.842 2.831.307 11.328.149 moving inventories Allowance for impairment of Cadangan penurunan nilai piutang 1.610.574 35.069 1.575.505 receivables Penyisihan untuk beban restorasi 4.440.106 90.498 4.530.604 Provision for restoration expense Biaya gaji yang dikapitalisasi 18.646.552 2.748.631 21.395.183 Capitalized salary expense Tunjangan produktivitas Productivity allowances and dan uang jasa 38.311.987 8.642.587 46.954.574 and incentive compensation Penyisihan lain-lain 3.490.449 19.070.663 15.580.214 Other provisions 42.906.664 30.728.397 73.635.061 Entitas anak Subsidiaries Aset tetap 69.440.339 13.222.233 82.662.572 Fixed assets Aset sewa pembiayaan 472.444 1.826.153 2.298.597 Leased assets Cadangan penurunan nilai Allowance for impairment of piutang 12.265.993 890.924 11.375.069 receivables Liabilitas imbalan kerja 45.835.483 1.723.649 44.111.834 Employee benefits liabilities Cadangan persediaan usang Allowance for obsolete and slow dan bergerak lambat 5.147.358 742.584 5.889.942 moving inventories Tunjangan produktivitas Productivity allowances and dan uang jasa 55.164.629 13.111.355 68.275.984 and incentive compensation Penyisihan lain-lain 14.136.223 3.542.576 17.678.799 Other provisions 63.581.791 3.385.862 66.967.653 Total aset pajak tangguhan - neto 106.488.455 34.114.259 140.602.714 Total deferred tax assets - net Liabilitas pajak tangguhan - neto Deferred tax liabilities - net Entitas anak Subsidiaries Aset tetap 3.358.746 399.946 3.758.692 Fixed assets Liabilitas imbalan kerja 95.375 18.881 114.256 Employee benefits liabilities Allowance for impairment of Cadangan penurunan nilai piutang 609.135 8.575 617.710 receivables Tunjangan produktivitas Productivity allowances and dan uang jasa 1.183.665 486.130 1.669.795 and incentive compensation Total liabilitas pajak tangguhan - neto 1.470.571 113.640 1.356.931 Total deferred tax liabilities - net Manfaat pajak tangguhan - neto 34.227.899 Deferred tax expense - net Aset pajak tangguhan - pendapatan komprehensif lainnya Deferred tax assets - other comprehensive income Perseroan The Company Selisih kurs penjabaran laporan Exchange difference due to keuangan - 140.006 140.006 translation of financial statements 381 Laporan Tahunan 2012 The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 66 12. PERPAJAKAN lanjutan 12. TAXATION continued