PT Bank Central Asia Tbk PT Bank Central Asia Tbk

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011 With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated 59 16. PERPAJAKAN 16. TAXATION a. Pajak Dibayar dimuka a. Prepaid Taxes 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Pajak pertambahan nilai: Value - added taxes: Masukan 8.070.892.571 9.632.349.741 2.586.441.742 2.801.906.725 Input Pita cukai 4.847.491.807 9.469.923.116 9.783.406.450 6.378.057.009 Excise duty ribbons Total 12.918.384.378 19.102.272.857 12.369.848.192 9.179.963.734 Total b. Utang Pajak b. Taxes Payable 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Pajak penghasilan: Income taxes: Pasal 4 2 Final 4.932.639.877 49.766.676 24.267.000 14.679.880 Article 4 2 - Final Pasal 21 555.149.727 483.937.728 402.468.622 271.170.657 Tax article 21 Pasal 22 31.004.863 220.600.892 48.704.578 8.642.069 Tax article 22 Pasal 23 81.431.654 72.526.912 51.748.474 32.885.176 Tax article 23 Pasal 25 1.471.397.780 838.324.463 580.339.540 44.769.817 Tax article 25 Pasal 26 4.625.777.086 - - - Tax article 26 Pasal 29 5.028.301.004 8.488.095.452 3.747.203.990 3.712.080.150 Tax article 29 Pajak pertambahan nilai 16.302.415.017 14.208.938.407 11.628.627.831 9.614.532.174 Value-added tax Total 33.028.117.008 24.362.190.530 16.483.360.035 13.698.759.923 Total c. Beban Manfaat Pajak Penghasilan c. Income Tax Expense Benefit Beban manfaat pajak Perusahaan dan Entitas Anak terdiri dari: Tax expense benefit of the Company and Subsidiaries are as follows: 30 JuniJune 30, 31 DesemberDecember 31, Enam bulanSix months Satu tahunOne year 2012 2011 2011 2010 2009 Perusahaan The Company Kini 1.035.920.313 2.352.102.992 4.031.781.250 3.522.443.250 1.320.290.160 Current Tangguhan 44.512.714 72.038.663 117.808.710 108.804.609 258.745.533 Deferred 1.080.433.027 2.424.141.655 4.149.589.960 3.413.638.641 1.061.544.627 Entitas Anak Subsidiaries Kini 11.121.614.250 7.169.821.500 16.548.075.750 7.623.190.250 6.669.139.960 Current Tangguhan 778.156.510 818.001.412 1.548.340.372 436.670.459 1.457.136.867 Deferred 10.343.457.740 6.351.820.088 14.999.735.378 7.186.519.791 5.212.003.093 Konsolidasian Consolidated Kini 12.157.534.563 9.521.924.492 20.579.857.000 11.145.633.500 7.989.430.120 Current Tangguhan 733.643.796 745.962.749 1.430.531.662 545.475.068 1.715.882.400 Deferred Beban Pajak Penghasilan - Neto 11.423.890.767 8.775.961.743 19.149.325.338 10.600.158.432 6.273.547.720 Income Tax Expense - Net Pada September 2008, Undang-undang No. 7 Tahun 1983 mengenai “Pajak Penghasilan” diubah untuk keempat kalinya dengan Undang- undang No. 36 Tahun 2008. Perubahan tersebut juga mencakup perubahan tarif pajak penghasilan badan dari sebelumnya menggunakan tarif pajak bertingkat menjadi tarif tunggal yaitu 28 untuk tahun fiskal 2009 dan 25 untuk tahun fiskal 2010 dan seterusnya. In September 2008, Law No. 7 Year 1983 regarding “Income Tax” has been revised for the fourth time with Law No. 36 Year 2008. The revised Law stipulates changes in corporate tax rate from progressive tax rates to a single rate of 28 for fiscal year 2009 and 25 for fiscal year 2010 onwards. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011 With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated 60 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak adalah sebagai berikut: The reconciliation between income before income tax expense benefit as shown in the consolidated statements of comprehensive income and estimated taxable income is as follows: 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Laba sebelum beban manfaat Income before income tax pajak penghasilan menurut expense benefit laporan laba rugi per consolidated statements komprehensif konsolidasian 50.399.876.604 148.686.490.896 37.997.158.793 24.100.283.504 of comprehensive income Laba sebelum beban manfaat Income before tax expense benefit pajak entitas anak 43.298.169.530 130.599.020.565 25.420.638.030 17.363.269.480 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 2.831.203.006 353.585.875 804.015.121 3.245.513.398 subsidiaries Laba sebelum beban manfaat Income before income tax expense pajak penghasilan Perusahaan 4.270.504.068 18.441.056.206 13.380.535.884 3.491.500.626 benefit of the Company Beda temporer Temporary differences Imbalan kerja karyawan 171.386.000 99.812.000 32.997.000 21.126.000 Employee benefit expense Beban penyusutan 283.537.826 567.199.216 433.444.152 1.160.287.216 Depreciation expense Beban dibayar dimuka 65.899.029 3.847.625 31.222.717 146.431.084 Prepaid expenses Beda temporer 178.050.855 471.234.841 435.218.435 1.034.982.132 Temporary differences Beda tetap Permanent differences Gaji, upah dan tunjangan Salary, wages and lain-lain 51.692.331 81.024.353 - 50.204.291 other allowances Hiburan 2.301.570 29.772.620 9.182.300 94.500 Entertainment Sumbangan 250.000 5.286.943 10.198.980 11.359.600 Donation Pendapatan bunga 6.084.858 16.469.117 6.316.777 - Interest income Promosi - 136.220.990 64.369.103 - Promosi Laba penjualan aset tetap setelah Gain on sale of fixed asset dikenakan pajak final - 2.098.160.068 - - subject to final tax Beban pajak - - 137.736.370 - Tax expense Lain-lain 3.069.000 19.628.450 58.848.951 127.181.235 Others Beda tetap-neto 51.228.043 1.842.695.829 274.018.927 188.839.626 Permanent differences - net Taksiran laba fiskal 4.143.681.256 16.127.125.536 14.089.773.246 4.715.322.384 Estimated taxable income Taksiran laba fiskal Estimated taxable income pembulatan 4.143.681.000 16.127.125.000 14.089.773.000 4.715.322.000 rounded Beban pajak kini - Current tax expense- Perusahaan 1.035.920.313 4.031.781.250 3.522.443.250 1.320.290.160 the Company Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 296.071.713 1.354.207.200 1.013.717.484 894.954.336 Income tax article 22 Pajak penghasilan pasal 25 1.296.421.266 1.987.878.276 319.001.868 - Income tax article 25 1.592.492.979 3.342.085.476 1.332.719.352 894.954.336 Taksiran tagihan pajak Estimated claim for tax penghasilan Catatan 12 refund Note 12 Perusahaan 556.572.666 - - - The Company Taksiran utang pajak penghasilan Estimated corporate income badan tax payables Perusahaan - 689.695.774 2.189.723.898 425.335.824 The Company Entitas Anak 5.028.301.004 7.798.399.678 1.557.480.092 3.286.744.326 Subsidiaries Total 5.028.301.004 8.488.095.452 3.747.203.990 3.712.080.150 Total Taksiran laba fiskal Perusahaan untuk tahun fiskal 2011, 2010 dan 2009 seperti yang tercantum dalam table diatas telah sesuai dengan Surat Pemberitahuan Tahunan yang disampaikan ke Kantor Pajak. Estimated taxable income of the Company for fiscal years 2011, 2010 and 2009, as shown in the table above has been in accordance with the Annual Tax Returns submitted to the Tax Office.