Aset Tetap Property, Plant and Equipment

PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada For the Years Ended 31 Desember 2010 dan 2009 December 31, 2010 and 2009 17. Pajak Penghasilan 17. Income Tax Pajak Kini Current Tax Pajak Tangguhan Deffered Tax Penyesuaian atas Perubahan Adjustment due to Change in Tarif Pajak Tax Rates Koreksi DPP Pemulihan Correction of Tax Basis Inventories Persediaan Reversal Jumlah Total Pajak Kini Current Tax Laba Sebelum Pajak Income Before Tax per Statements Menurut Laporan Laba Rugi of Income Perbedaan Temporer : Temporary Difference : Pemulihan Penyisihan Kerugian Adjustment Provision for Doubtful Piutang Tak Tertagih Account Penyusutan Aset Tetap Depreciation Imbalan Pasca Kerja Post-Employment Benefits Jumlah Total Perbedaan yang Tidak Dapat Nondeductible Expenses Diperhitungkan Menurut Fiskal : Nontaxable Income : Sumbangan dan Jamuan Donations and Entertainment Penyusutan Kendaraan Vehicle Depreciation Beban dan Denda Pajak Tax and Penalties Expense Penghasilan Bunga yang Telah Interest Income Subjected to Dikenakan Pajak Final Final Tax Lain-lain Others Jumlah Total Laba Kena Pajak Taxable Income - 121.014.863 546.273.624 Beban pajak bersih perusahaan terdiri dari: - 2010 15.444.550 240.509.397 Rp Net tax expense of the Company consists of the following: 2010 447.366.570 161.175.654 213.536.248 37.500.619 178.184.085 3.503.489.347 62.759.217 3.662.582.280 Rp 26.225.000 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dengan laba kena pajak adalah sebagai berikut : Rp 11.356.670.618 40.000.000 - Rp 19.091.152 A reconciliation between income before tax per statement of income and taxable income is as follows : 2009 2.963.269.146 2.905.013.500 11.620.054.404 28.587.104 515.196.077 636.371.731 163.737.423 251.036.867 62.893.893 - 12.346.919 13.080.651.178 26.225.000 12.891.646.017 2009 28.650.400 32 PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada For the Years Ended 31 Desember 2010 dan 2009 December 31, 2010 and 2009 17. Pajak Penghasilan Lanjutan 17. Income Tax Continued Tarif Pajak yang Berlaku : Tax Expense at Effective Tax Rate : 28 x Rp 13.080.651.000 28 x Rp 13,080,651,000 tahun 2009 in 2009 25 x Rp 11.620.054.000 25 x Rp 11,620,054,000 tahun 2010 in 2010 Jumlah Total Dikurangi Pajak Dibayar Dimuka Less Prepaid Income Tax Pajak Penghasilan Income Tax Pasal 22 Article 22 Pasal 25 Article 25 Jumlah Total Hutang Pajak Kini Current Tax Payable Catatan 9 Note 9 Pajak Tangguhan Deffered Tax 2.905.013.500 Perhitungan beban dan hutang pajak kini adalah sebagai berikut : - 2.893.691.925 11.321.575 Laba kena pajak dan hutang pajak kini Perusahaan tahun 2009 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. 2.905.013.500 3.662.582.280 2009 - - 3.655.587.879 Rp The details of current tax expense and payable are as follows : Rp 2.893.691.925 Taxable income and tax payable of the Company for 2009 are in accordance with the corporate tax returns filed with the Tax Service Office. 17.719.089 2010 6.994.401 3.662.582.280 3.637.868.790 Dikreditkan Dikreditkan Dibebankanke Dibebankanke laporan laba rugi Efek Perubahan laporan laba rugi Credited Charged TarifPajak Credited Charged Koreksi DPP 1 Januari 2009 to income Effect of Change 31 Desember 2010 to income Correction Changes 31 Desember 2010 January 1, 2009 for the year in Tax Rates December 31, 2009 for the year of Tax basis December 31, 2010 AsetPajak Tangguhan : Deferred Tax Assets Depreciation of Property, Plant Penyusutan AsetTetap 800.005.469 144.254.902 15.455.881 928.804.489 9.375.155 - 938.179.644 and Equipment Imbalan Pasca Kerja 322.107.470 45.129.183 4.835.270 362.401.383 53.384.062 - 415.785.445 Post-Employment Benefits Penyisihan Penurunan Provision for Decline in Nilai Persediaan 121.014.863 - - 121.014.863 - 121.014.863 - Value Inventory Penyisihan Piutang Ragu-ragu 56.423.825 11.200.000 1.200.000 46.423.825 - - 46.423.825 Provision for Doubtful Accounts Jumlah 1.299.551.627 178.184.085 19.091.151 1.458.644.560 62.759.217 121.014.863 1.400.388.914 Total 33