PERPAJAKAN lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 570 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated 35. PERPAJAKAN lanjutan 35. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued 2014 2013 Beban pajak kini Perusahaan 1,027,290 348,496 Current income tax of the Company Pembayaran pajak dibayar di muka 550,653 619,261 Prepayment of income taxes Taksiran kuranglebih bayar Underover payment pajak penghasilan taxable income - Perusahaan 476,637 270,765 The Company Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kenapa pajak didasarkan atas perhitungan sementara, karena Perusahaan belum menyampaikan Surat Pemeberitahuan Tahunan Pajak Penghasilan Badan. In these concolidated financial statements, the amount of taxable income is based on preliminary calculations, as the Company has not yet submitted its corporate income tax returns. d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities Dikreditkan Dikreditkan dibebankan dibebankan ke laporan ke laporan laba rugi laba rugi Credited Credited charge to charge to statements statements 1 Jan 2013 of income 31 Dec 2013 of income 31 Dec 2014 Perusahaan The Company Provisi atas Provision penurunan for impairment of nilai piutang 36,711 1,831 38,542 70,868 109,410 trade receivable Provisi atas Provision for persediaan inventories usang 1,205 1,205 - 7,202 7,202 obsolescence Property, plant and Aset tetap dan equipment beban and deferred tangguhan 253,464 29,530 223,934 16,792 240,726 expenses Manfaat karyawan 75,270 12,359 87,629 72,173 159,802 Employee benefits Nilai wajar Fair value of instrumen financial keuangan - 4,785 4,785 4,785 - instruments Penurunan Impairment nilai investasi - 7,515 7,515 - 7,515 of investment Sub jumlah 140,278 54,815 85,463 128,666 43,203 Subtotal Entitas anak Subsidiaries Provisi atas Provision penurunan for impairment of nilai piutang 796 138 658 138 796 Trade receivable Manfaat karyawan 536 392 928 830 1,758 Employee benefits Property,plant, Aset tetap dan and equipment beban and deferred tangguhan 13,127 417 12,710 81 12,629 expenses Sub jumlah 11,795 671 11,124 1,049 10,075 Subtotal Total 152,073 55,486 96,587 129,715 33,128 Total