PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 530 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
13. PERPAJAKAN lanjutan 13. TAXATION continued
b. Utang pajak
b. Taxes payable
Utang pajak penghasilan badan Corporate income tax payable
2013 2012
Entitas anak Subsidiaries
Pajak penghasilan badan Corporate income tax
- 2013 28,118
- 2013 -
- 2012 -
2,192 2012 -
Pajak penghasilan pasal 25 2,549
10,230 Article 25 income tax
Konsolidasian 30,667
12,422 Consolidated
Utang pajak lainnya Other taxes payable
2013 2012
Perseroan The Company
Pajak penghasilan: Income tax:
- Pasal 21 2,892
2,400 Article 21 -
- Pasal 2326 1,992
2,200 Articles 2326 -
4,884 4,600
Entitas anak Subsidiaries
Pajak penghasilan: Income tax:
- Pasal 21 2,720
2,581 Article 21 -
- Pasal 22 30
32 Article 22 -
- Pasal 2326 11,574
1,914 Articles 2326 -
Pajak Pertambahan Nilai 2,680
7,641 Value added tax
17,004 12,168
Konsolidasian 21,888
16,768 Consolidated
c. Manfaatbeban pajak penghasilan
c. Income tax benefitexpense
2013 2012
Perseroan The Company
Final -
4,618 Final
Tangguhan 67,183
35,281 Deferred
67,183 30,663
Entitas anak Subsidiaries
Kini 63,292
53,010 Current
Tangguhan 268,991
127,365 Deferred
205,699 74,355
Konsolidasian Consolidated
Final -
4,618 Final
Kini 63,292
53,010 Current
Tangguhan 336,174
162,646 Deferred
272,882 105,018
PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
13. PERPAJAKAN lanjutan 13. TAXATION continued
c. Manfaatbeban pajak penghasilan
lanjutan c.
Income tax benefitexpense continued
Rekonsiliasi antara beban pajak penghasilan konsolidasian dengan hasil perhitungan teoritis
rugi sebelum pajak penghasilan konsolidasian adalah sebagai berikut:
The reconciliation
between consolidated
income tax expense and the theoretical tax amount on consolidated loss before income
tax is as follows:
2013 2012
Rugi konsolidasian Consolidated loss
sebelum pajak penghasilan 1,314,950
428,369 before income tax
Pajak dihitung pada tarif Tax calculated at
pajak yang berlaku 328,738
107,092 applicable tax rate
Beban yang tidak dapat dikurangkan
40,757 46,267
Non-deductible expenses Penghasilan dikenakan
pajak final 2,397
2,721 Income subject to final tax
Penghasilan tidak kena pajak 624
9,803 Non-taxable income
Fasilitas pengurangan pajak 37
193 Tax deduction facility
Penghapusan aset pajak tangguhan
26,987 -
Write-off of deferred tax assets Penyesuaian rugi pajak
Adjustment on tax loss dari hasil pemeriksaan pajak
8,830 -
from tax examination Selisih keuntungan antara
Difference in gain on disposal fiskal dan komersil atas
of investment between tax penjualan investasi
- 34,939
and accounting Pajak final atas penjualan tanah
- 3,463
Final tax on sales of land Manfaat pajak
Consolidated income tax penghasilan konsolidasi
272,882 105,018
benefits Grup menghapus aset pajak tangguhan terkait
dengan pemindahan atas liabilitas imbalan pasca kerja antar entitas anak.
Group write-off of deferred tax assets related to the transfer of post-employment benefit
obligation between subsidiaries.
Rekonsiliasi antara
rugi sebelum
pajak penghasilan
konsolidasian dengan
rugi sebelum pajak Perseroan serta kerugian pajak
Perseroan untuk
tahun yang
berakhir 31 Desember 2013 dan 2012 adalah sebagai
berikut: The reconciliation between consolidated loss
before income tax and loss before tax and tax loss of the Company for the years ended
31 December 2013 and 2012 is as follows:
2013 2012
Rugi konsolidasian Consolidated loss
sebelum pajak penghasilan 1,314,950
428,369 before income tax
Eliminasi konsolidasi 10,195
25,230 Consolidation eliminations
Rugi laba konsolidasian sebelum pajak penghasilan
Consolidated loss before dan eliminasi
1,325,145 453,599
income tax and eliminations Dikurangi:
Less: Rugi sebelum pajak
Loss before income tax penghasilan entitas anak
925,732 305,520
of subsidiaries Jumlah rugi sebelum
Total loss before pajak penghasilan Perseroan
399,413 148,079
income tax of the Company
