AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 101 - 38. PENGHASILAN KOMPREHENSIF LAIN
38. OTHER COMPREHENSIVE INCOME 31 Maret
31 Maret March 31,
March 31, 2015
2014
Unaudited Unaudited
Penghasilan komprehensif lain: Other comprehensive income:
Net changes in fair value of Perubahan neto nilai wajar surat
available-for-sale marketable berharga tersedia untuk dijual
securities Keuntungan periode berjalan
1.386.677 2.533.581
Gain arising during the period Dikurangi:
Less: Penyesuaian reklasifikasi atas
Reclassification adjustments on keuntungan yang diakui
gain recognised on dalam laba rugi
1.264.139 1.267.607
profit and loss 122.538
1.265.974 Mutasi neto lindung nilai arus kas
Net movement on cash flow hedges Kerugian periode berjalan
7.244.929 -
Loss arising during the period Dikurangi:
Less: Penyesuaian reklasifikasi atas
Reclassification adjustments on kerugian yang diakui
loss recognised on dalam aset tetap
- -
fixed assets 7.244.929
- Keuntungankerugian aktuarial
program pensiun manfaat pasti 19.264.591
29.139.880 Selisih kurs penjabaran laporan
Exchange difference due to translation keuangan
of financial statemens Translation of subsidiarys financial
Penjabaran laporan entitas anak 164.992.100
108.586.319 statemens
Dikurangi: Less:
Pajak penghasilan terkait -
- Income tax related
164.992.100 108.586.319
Penghasilan komprehensif lain 138.605.118
136.460.225 Other comprehensive income
Pajak penghasilan terkait -
- Income tax expense
Penghasilan komprehensif lain Others comprehensive income
periode berjalan, setelah pajak 138.605.118
136.460.225 during the period, net of tax
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 102 - 39. PAJAK PENGHASILAN
39. INCOME TAX
Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following:
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Perseroan The Company
Kini 225.474.062
244.489.728 Current
Tangguhan 19.475.910
28.377.749 Deferred
205.998.152 272.867.477
Entitas anak Subsidiaries
Kini 106.159.951
134.263.128 Current
Tangguhan 5.208.176
13.828.231 Deferred
100.951.775 120.434.897
Konsolidasian Consolidated
Kini 331.634.013
378.752.856 Current
Tangguhan 24.684.086
14.549.518 Deferred
306.949.927 393.302.374
Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing-
masing untuk tahun fiskal 2014 dan 2013 berdasarkan Peraturan Pemerintah Nomor 81 Tahun
2007. The Company met the requirements for reduction
of income tax rate by 5 for fiscal years 2014 and 2013, respectively, in accordance with the
Government Regulation No. 81 Year 2007.
Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan laba rugi
komprehensif konsolidasian dengan taksiran laba kena pajak dan beban pajak kini untuk tahun yang
berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:
The reconciliations between income before corporate income tax as shown in the consolidated
statements of comprehensive income and estimated taxable income and current tax expense
for the years ended December 31, 2014 and 2013 are as follows:
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 103 -
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 1.500.736.866
1.703.702.261 income tax
Laba entitas anak sebelum Subsidiaries’ income before
beban pajak penghasilan 388.273.031
478.013.538 income tax
Bagian atas laba bersih entitas Equity in net income
asosiasi 6.740.985
7.045.743 of associates
Disesuaikan dengan jurnal Adjusted for consolidation
eliminasi konsolidasi 5.944.298
5.123.095 eliminations
Laba sebelum pajak penghasilan Income before income tax -
Perseroan 1.099.778.552
1.213.519.885 the Company
Perbedaan permanen: Permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
8.774.330 10.460.633
net book value of fixed assets Kesejahteraan karyawan
7.392.055 13.774.742
Employee welfare Penyisihan promosi
Provision for sales promotion peningkatan penjualan
2.078.945 1.596.261
expense Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
64.310.974 36.721.754
recorded on a net of tax basis Lain-lain 15.582.465
35.940.181 Others
49.425.179 25.050.063
Perbedaan temporer: Temporary differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
net book value of fixed dan beban tangguhan
33.624.585 61.994.424
assets and deferred charges Aset sewa pembiayaan
1.255.434 1.255.434
Leased assets Liabilitas imbalan kerja
15.678.818 5.777.373
Employee benefits liabilities Cadangan persediaan usang
Allowance for obsolete and dan bergerak lambat
184.257 257.653
slow moving inventories Allowance for impairment of
Cadangan penurunan nilai piutang 697.918
1.203.693 receivable
Penyisihan untuk beban restorasi -
571.834 Provision for restoration expenses
Tunjangan produktivitas dan uang jasa 63.912.448
9.182.017 Productivity allowances and incentive
Penyisihan lainnya 32.819.332
31.279.626 Other provisions
77.016.918 16.121.330
Laba kena pajak - Perseroan 1.127.370.291
1.222.448.618 Taxable income - the Company
Beban pajak penghasilan Income tax expense
Perseroan - kini 225.474.062
244.489.728 the Company - current
Beban pajak penghasilan Income tax expense
entitas anak - kini 106.159.951
134.263.128 subsidiaries - current
331.634.013 378.752.856
Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut:
Current tax expense and payable of the Company are computed as follows:
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Beban pajak kini 225.474.062
244.489.728 Current tax expense
Dikurangi pembayaran pajak dimuka 154.041.633
195.501.652 Less prepaid taxes
Utang pajak kini Catatan 25 71.432.429
48.988.076 Current tax payable Note 25