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