PENJUALAN NETO NET SALES
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
95
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
30 Juni 31 Desember
June 30, December 31,
2014 2013
Pasal 23 39.642
33.083 Article 23
Pasal 26 -
1.294.506 Article 26
Pasal 21 -
138.201 Article 21
Pasal 4 2 -
35.898 Article 4 2
Pajak Pertambahan Nilai -
5.471.763 Value-Added Tax
Total 29.417.272
14.192.974 Total
c. Utang pajak c. Taxes payable
Akun ini terdiri dari: This account consists of:
30 Juni 31 Desember
June 30, December 31,
2014 2013
Utang pajak Taxes payable
Pajak Penghasilan: Income Taxes:
Pasal 4 2 25.360.653
6.668.453 Article 4 2
Pasal 21 30.523.670
21.355.822 Article 21
Pasal 22 949.483
1.151.310 Article 22
Pasal 23 14.921.866
14.918.210 Article 23
Pasal 25 87.100.604
86.227.950 Article 25
Pasal 26 266.129.562
267.173.004 Article 26
Pasal 29 319.338.541
312.720.118 Article 29
Pajak Pertambahan Nilai 55.543.748
101.315.137 Value-Added Tax
Pajak Bumi dan Bangunan 28.963.190
29.645.822 Land and Building Tax
Lain-lain 52.544.591
52.225.055 Others
Total 881.375.908
893.400.881 Total
d. Manfaat beban pajak penghasilan d. Income tax benefits expenses
Manfaat beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut:
Income tax benefits expenses of the Company and Subsidiaries are as follows:
2014 2013
Enam bulan Enam bulan
Six months Six months
Manfaat beban pajak penghasilan Income tax benefit expense
Pajak kini Current tax
Operasi yang dilanjutkan: Continuing operations:
Perusahaan -
- The Company
Entitas Anak 13.624.506
21.564.330 Subsidiaries
Sub–total 13.624.506
21.564.330 Sub-total
Operasi yang dihentikan 1.585.831
- Discontinued operations
Total 15.210.337
21.564.330 Total
30 Juni June 30,
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
96
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
2014 2013
Enam bulan Enam bulan
Six months Six months
30 Juni June 30,
Pajak tangguhan Deferred tax
Operasi yang dilanjutkan: Continuing operations:
Perusahaan 25.802.539
33.072.246 The Company
Entitas Anak 40.856.546
36.345.814 Subsidiaries
Sub–total 15.054.007
69.418.060 Sub-total
Operasi yang dihentikan 44.879.945
3.986.005 Discontinued operations
Total 29.825.938
73.404.065 Total
Rekonsiliasi antara laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang
dilanjutkan seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian interim dan taksiran
penghasilan kena pajak Perusahaan untuk periode- periode yang berakhir pada tanggal 30 Juni 2014 dan
2013 adalah sebagai berikut: Reconciliation between income loss before income
tax benefit expense from continuing operations as recorded in the interim consolidated statements of
comprehensive income and estimated taxable income of the Company for the six-month periods ended
June 30, 2014 and 2013 is as follows:
2014 2013
Enam bulan Enam bulan
Six months Six months
Laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang
Income loss before income tax dilanjutkan menurut laporan
benefit expense from continuing laba rugi komprehensif
operation in the consolidated konsolidasian
44.522.584 256.655.060
statements of comprehensive income Ditambah dikurangi:
Additions deductions: Bagian Perusahaan atas
The Company’s share in losses of rugi Entitas Anak
42.528.884 90.963.646
Subsidiaries Rugi Entitas Anak sebelum
Losses of Subsidiaries before taksiran pajak penghasilan
66.056.182 87.299.802
provision for income tax Laba rugi sebelum beban pajak
Income loss before income tax penghasilan Perusahaan
68.049.882 260.318.904
expense of the Company
Beda temporer: Temporary differences:
Penyusutan aset tetap 4.370.281
4.017.605 Depreciation of fixed assets
Amortisasi biaya ditangguhkan 1.658.099
2.291.875 Amortization of deferred charges
Penyisihan kewajiban imbalan kerja 5.773.192
1.267.312 Provision for employee benefits obligation
Total beda temporer 8.485.374
2.993.042 Total temporary differences
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 3.687.975
4.127.455 Non-deductible expenses
Pendapatan bunga yang Interest income subject
telah dikenakan PPh final 228.826
133.426 to final income tax
Bagian perusahaan atas rugi neto The Company’s share in net losses
Entitas Anak 42.528.884
90.963.646 of Subsidiaries
Total beda tetap 45.988.033
94.957.675 Total permanent differences
Taksiran laba rugi fiskal Perusahaan 122.523.289
162.368.187 Estimated taxable income loss
30 Juni June 30,