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.