Calculation of Cost of goods sold of hospitals

a Pajak Penghasilan Badan tahun 2011 dan 2010. Pajak penghasilan Badan terdiri dari : Corporate Income tax consists of : - PPH Badan induk perusahaan Corporate Income tax of holding company - PPH Badan anak perusahaan Corporate Income tax of subsidiary Laba bersih sebelum pajak Net profit before tax -- Laba rugi anak perusahaan -- Net profit of subsidiaries Laba bersih perusahaan sebelum pajak Companys net income before tax Koreksi fiskal : Fiscal corection : Koreksi posip : Positive correction : Beban imbalan paska kerja Exspense of post-employment benefits Beban material Material exspense Beban operasional Operating exspense Sumbangan Donation Lain-lain Others Koreksi negap : Negative corrections: Bunga tabungandepositojasa giro Interest of bank Pendapatan sewa bangunantanah Rental income of buildingslands Perbedaan penyusutan : Difference of depreciation : Penyusutan komersil Comercial depreciation - Penyusutan Fiskal Fiscal depreciation - Jumlah koreksi fiskal Total fiscal correction Laba kena pajak Taxable income Laba kena pajak pembulatan Taxable income rounding off Perhitungan tarip pajak penghasilan The calculation of income tax rate - 25 X 25 - - 28 X 28 - Jumlah pajak penghasilan badan Total coorporate income tax Kredit pajak : Tax credits PPh pasal 22 Income tax article 22 PPh pasal 23 Income tax article 23 PPh pasal 25 Income tax article 25 PPh pasal 4 Income tax article 4 PPh impor Impor income tax Jumlah kredit pajak Total credit tax Kurang bayar Underpayments Disajikan kembali Restated Rp Rp a. Income tax company on 2011 and 2010 Perhitungan pajak penghasilan badan tahun 2011 dan 2010 adalah sebagai beriut : Calculation of corporate income tax for 2011 and 2010 are as follow: 2011 2010 210.807.785.611 188.222.041.786 5.004.495.271 4.033.508.053 205.803.290.340 184.188.533.733 Perhitungan pajak penghasilan induk perusahaan adalah : Calculation of corporate income tax in holding company : 57.534.136.500 52.367.501.500 1.374.545.750 589.220.000 58.908.682.250 52.956.721.500 2.453.339.005 3.015.096.170 312.030.000 418.234.550 10.438.641.085 13.698.382.804 4.745.486.044 3.251.905.013 667.699.731 4.001.303.099 45.397.597.505 58.459.557.400 3.068.922.308 2.947.227.223 230.136.546.768 209.470.006.722 230.136.546.000 209.470.006.722 126.573.364.340 112.336.603.925 126.767.242.999 114.520.760.659 24.333.256.428 25.281.472.989 Realisasi pembayaran imbalan paska kerja The realization of the payment of post employment benefits 37.025.842.581 51.459.415.096 26.230.630 51.112.021 15.637.648.202 26.576.464.584 - 72.092.800 57.534.136.500 52.367.501.500 229.291.977 93.174.646 57.534.136.500 - - 52.367.501.500 36.646.041.418 7.612.031.699 4.994.924.273 17.962.625.750 20.888.095.082 44.755.469.801