the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
58
13. BIAYA AKRUAL 13. ACCRUED EXPENSES
Biaya akrual terdiri dari: Accrued expenses consist of the following:
30 Juni 2014 31 Desember 2013
June 30, 2014 December 31, 2013
Biaya pemasaran 847.020
847.020 Marketing costs
Biaya pengiriman 703.681
747.676 Delivery costs
Royalti, pemeriksaan dan denda 579.681
2.123.652 Royalty, inspection and penalty
Biaya operasional 294.587
300.401 Costs of operation
Proses blasting 236.984
423.620 Blasting process
Konsumsi gas 179.071
112.353 Gas consumption
Jasa tenaga ahli 145.323
154.352 Professional fees
Lain-lain 368.751
222.216 Others
Jumlah 3.355.098
4.931.290 Total
14. LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
14. SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:
This account consists of the following:
30 Juni 2014 31 Desember 2013
June 30, 2014 December 31, 2013
Bonus 953.202
1.398.246 Bonus
Jamsostek 50.858
38.240 Jamsostek
Lain-lain 88.636
11.308 Others
Jumlah 1.092.696
1.447.794 Total
15. PERPAJAKAN 15. TAXATION
Utang pajak terdiri dari: Taxes payable consist of:
30 Juni 2014 31 Desember 2013
June 30, 2014 December 31, 2013
Taksiran utang pajak penghasilan Estimated income tax payable
Perusahaan -
3.931.829 Company
Entitas Anak 33.517
732.666 Subsidiaries
33.517 4.664.495
Utang pajak lainnya Other taxes accrued and withheld
Perusahaan: Company:
Pajak penghasilan Income taxes
Pasal 15 -
55.023 Article 15
Pasal 21 53.067
87.429 Article 21
Pasal 23 167.035
20.692 Article 23
Pasal 25 1.086.700
630.280 Article 25
Pasal 26 2.754.207
300.586 Article 26
Pasal 42 Final 10.250
15.058 Article 42 Final
4.071.259 1.109.068
Entitas Anak: Subsidiaries:
Indonesia Indonesia
Pajak penghasilan Income taxes
Pasal 15 336
333 Article 15
Pasal 21 15.645
27.525 Article 21
Pasal 23 10.960
14.881 Article 23
Pasal 25 74.220
32.252 Article 25
Pasal 26 18.675
18.991 Article 26
Pasal 4 2 Final 8.241
36.310 Article 4 2 Final
128.077 130.292
Jumlah 4.232.853
5.903.855 Total
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
59
15. PERPAJAKAN lanjutan 15. TAXATION continued
Beban Pajak Kini Current Tax Expense
Rekonsiliasi antara laba sebelum beban manfaat pajak sebagaimana yang disajikan dalam laporan
laba rugi komprehensif konsolidasian interim dengan
taksiran penghasilan
kena pajak
Perusahaan untuk enam bulan yang berakhir pada tanggal 30 Juni 2014 and 2013 adalah sebagai
berikut: A reconciliation between income before tax expense
benefit, as shown in the interim consolidated statements of comprehensive income and estimated
taxable income of the Company for the six months ended June 30, 2014 and 2013 is as follows:
Enam bulan yang Enam bulan yang
berakhir pada berakhir pada
tanggal 30 Juni 2014 tanggal 30 Juni 2013
Six months Six months
ended ended
June 30, 2014 June 30, 2013
Laba sebelum beban manfaat pajak Income before tax expense benefit
menurut laporan laba rugi per interim consolidated statements
komprehensif konsolidasian interim 15.085.667
18.818.292 of comprehensive income
Ditambah dikurang: Add deduct:
Eliminasi 3.715.517
1.577.030 Elimination
Laba rugi sebelum beban pajak Income loss before tax expense
Entitas Anak 373.232
2.280.952 of Subsidiaries
Laba sebelum beban pajak Income before tax expense
Perusahaan 19.174.416
14.960.310 attributable to the Company
Ditambah dikurang beda temporer: Add deduct temporary differences:
Depreciation on property, plant Penyusutan aset tetap
269.455 264.915
and equipment Beban imbalan kerja
260.882 335.445
Employee benefits Penyisihan pembalikan
Allowance reversal keusangan persediaan
392.947 171.138
for inventory obsolescence Transaksi sewa
- 13.280
Lease transaction Ditambah dikurang beda tetap:
Add deduct permanent differences: Sumbangan, jamuan dan perayaan
17.481 18.626 Donation, entertainment and celebration
Pembalikan penyisihan atas kerugian Allowance for impairment losses on
penurunan piutang usaha -
196.618 trade receivables written back
Penghasilan yang pajaknya bersifat final Income already subjected to final tax
Bunga 5.933
12.829 Interest income
Sewa 180.000
76.246 Rental income
Dividen 4.108.500
- Dividend
Taxable income attributable Penghasilan kena pajak - Perusahaan
15.034.854 15.451.461
to the Company
Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut:
The computation of the estimated income tax payable is as follows:
30 Juni 2014 31 Desember 2013
June 30, 2014 December 31, 2013
Beban pajak - kini Current tax expense
Perusahaan Company
Beban pajak penghasilan periode ini 3.758.714
13.124.184 Current period income tax expense Entitas anak
365.183 1.439.755
Subsidiaries 4.123.897
14.563.939 Pajak penghasilan dibayar di muka
Prepayments of income taxes Perusahaan
Company Pasal 23
16.114 83.795
Article 23 Pasal 25
5.150.940 9.108.560
Article 25 5.167.054
9.192.355 Entitas anak
331.710 707.089
Subsidiaries Jumlah pajak penghasilan
dibayar di muka 5.498.764
9.899.444 Total prepayments of income taxes
