PENJUALAN NETO NET SALES
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
89
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund
Akun ini terdiri dari taksiran tagihan kelebihan pajak yang berasal dari:
This account consists of estimated of claims for tax refund arising from:
2013 2012
Taksiran tagihan kelebihan pajak Estimated claims for tax refund
Pajak Penghasilan: Income Taxes:
Pasal 28 7.219.523
14.349.069 Article 28
Pasal 26 1.294.506
1.294.506 Article 26
Pasal 21 138.201
138.201 Article 21
Pasal 23 33.083
33.083 Article 23
Pasal 4 2 35.898
35.898 Article 4 2
Pajak Pertambahan Nilai 5.471.763
14.748.446 Value-Added Tax
Total 14.192.974
30.599.203 Total
c. Utang pajak c. Taxes payable
Akun ini terdiri dari: This account consists of:
2013 2012
Utang pajak Taxes payable
Pajak Penghasilan: Income Taxes:
Pasal 4 2 6.668.453
6.408.144 Article 4 2
Pasal 21 21.355.822
23.576.685 Article 21
Pasal 22 1.151.310
1.018.624 Article 22
Pasal 23 14.918.210
14.099.418 Article 23
Pasal 25 86.227.950
86.627.899 Article 25
Pasal 26 267.173.004
267.965.466 Article 26
Pasal 29 312.720.118
288.842.411 Article 29
Pajak Pertambahan Nilai 101.315.137
101.030.030 Value-Added Tax
Pajak Bumi dan Bangunan 29.645.822
30.078.791 Land and Building Tax
Lain-lain 52.225.055
52.626.444 Others
Total 893.400.881
872.273.912 Total
d. Manfaat beban pajak penghasilan d. Income tax benefits expenses
Beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut:
Income tax expenses of the Company and Subsidiaries was as follows:
2013 2012
Manfaat beban pajak penghasilan Income tax benefits expenses
Pajak kini Current tax
Operasi yang dilanjutkan: Continuing operations:
Perusahaan -
- The Company
Entitas Anak 67.007.377
90.106.127 Subsidiaries
Sub–total 67.007.377
90.106.127 Sub-total
Operasi yang dihentikan -
5.302.823 Discontinued operations
Total
67.007.377 95.408.950
Total
Pajak tangguhan Deferred tax
Operasi yang dilanjutkan: Continuing operations:
Perusahaan 231.353.153
37.035.030 The Company
Entitas Anak 313.345.592
78.360.840 Subsidiaries
Sub–total 544.698.745
115.395.870 Sub-total
Operasi yang dihentikan 112.750.271
6.226.032 Discontinued operations
Total 657.449.016
109.169.838 Total
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
90
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
Rekonsiliasi antara rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan
seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian dan taksiran penghasilan
kena pajak Perusahaan untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012
adalah sebagai berikut: Reconciliation between loss before income tax benefit
expenses from continuing operation as recorded in the consolidated statements of comprehensive
income and estimated taxable income of the Company for the years ended December 31, 2013
and 2012 was as follows:
2013 2012
Rugi sebelum beban pajak penghasilan dari operasi yang
Loss before income tax expenses dilanjutkan menurut laporan
from continuing operation laba rugi komprehensif
in the consolidated statements of konsolidasian
3.043.733.871 970.138.364
comprehensive income Ditambah dikurangi:
Additions deductions: Bagian Perusahaan atas
The Company’s portion on rugi Entitas Anak
1.638.000.185 746.911.958
loss of Subsidiaries Rugi Entitas Anak sebelum
Loss of Subsidiaries before taksiran pajak penghasilan
1.692.126.206 678.911.013
provision for income tax Rugi sebelum beban pajak
Loss before income tax expenses penghasilan Perusahaan
2.989.607.850 1.038.139.309
of the Company
Beda temporer: Temporary differences:
Penyisihan penurunan nilai piutang 381.584.435
- Allowance for impairment of receivables
Penyusutan aset tetap 8.399.670
9.075.977 Depreciation of fixed assets
Amortisasi biaya ditangguhkan 4.542.665
3.128.469 Amortization of deferred charges
Penyisihan kewajiban imbalan kerja 12.798.455
10.041.817 Provision for employee benefits obligation
Total beda temporer 398.239.895
15.989.325 Total temporary differences
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 195.237.748
106.400.888 Non-deductible expenses
Pendapatan bunga bagian Perusahaan yang telah dikenakan PPh
395.848 348.687
The Company’s portion on interest income Pasal 23 - Final
subjected to Income Tax Article 23-Final Bagian perusahaan atas rugi
The Company’s share in net loss Entitas Anak
1.638.000.185 746.911.958
of Subsidiaries Total beda tetap
1.832.842.085 852.964.159
Total permanent differences Taksiran rugi fiskal Perusahaan
758.525.870 169.185.825
Estimated tax loss Beban pajak kini
Current tax expenses Perusahaan
- -
Company Entitas Anak
67.007.377 90.106.127
Subsidiaries
Total 67.007.377
90.106.127 Total
Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan
Perusahaan.
The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return.
e. Pajak tangguhan e. Deferred tax
Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk tahun yang
berakhir pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:
Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the years ended
December 31, 2013 and 2012 were as follows: