PT Bank Central Asia Tbk PT Bank Central Asia Tbk

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2013 Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2013 With Comparative Figures for the Year Ended December 31, 2012 Expressed in Rupiah, unless Otherwise Stated 57 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued Laba kena pajak Perusahaan untuk tahun fiskal 2013 dan 2012 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income of the Company for fiscal years 2013 and 2012 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. e. Pajak Tangguhan e. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets liabilities are as follows: Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2012 Consolidated 31 Des. 2013 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2012 Income Dec. 31, 2013 Perusahaan The Company Aset tetap 423.628.709 141.333.283 282.295.426 Fixed assets Liabilitas imbalan kerja 59.088.974 23.557.921 82.646.895 Employee benefits liability Beban dibayar dimuka 67.899.942 67.899.942 - Prepaid expenses Entitas Anak Subsidiaries Liabilitas imbalan kerja 5.478.269.714 1.242.117.706 6.720.387.420 Employee benefits liability Aset tetap 2.833.306.303 1.503.188.860 4.336.495.163 Fixed assets Beban dibayar dimuka 1.381.825.107 1.381.825.107 - Prepaid expenses Aset Pajak Tangguhan - Neto 1.677.956.045 1.070.878.533 2.748.834.578 Deferred Tax Assets - Net Aset Pajak Dibebankan ke Tangguhan Laporan Laba Rugi dari Entitas Komprehensif Anak yang Saldo Konsolidasian DijualDeferred Saldo Awal Charged to Tax Asset Akhir 31 Des. 2011 Consolidated of the Sold 31 Des. 2012 Beginning Statements of Subsidiary Ending Balance Comprehensive PT Putri Balance Dec. 31, 2011 Income Gelora Jaya Dec 31, 2012 Perusahaan The Company Aset tetap 565.363.477 141.734.768 - 423.628.709 Fixed assets Liabilitas imbalan kerja 42.279.750 16.809.224 - 59.088.974 Employee benefits liability Beban dibayar dimuka 10.279.648 57.620.294 - 67.899.942 Prepaid expenses Entitas Anak Subsidiaries Liabilitas imbalan kerja 5.009.597.250 820.006.214 351.333.750 5.478.269.714 Employee benefits liability Aset tetap 1.397.399.082 1.401.635.846 34.271.375 2.833.306.303 Fixed assets Beban dibayar dimuka 1.198.762.940 183.062.167 - 1.381.825.107 Prepaid expenses Aset Pajak Tangguhan - Neto 3.010.798.807 947.237.637 385.605.125 1.677.956.045 Deferred Tax Assets - Net Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2013 Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2013 With Comparative Figures for the Year Ended December 31, 2012 Expressed in Rupiah, unless Otherwise Stated 58 16. PERPAJAKAN lanjutan 16. TAXATION continued e. Pajak Tangguhan lanjutan e. Deferred Tax continued Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan seluruhnya terhadap penghasilan kena pajak di masa yang akan datang. Management of the Group is of the opinion that the above deferred tax assets may be utilized against taxable profit in the future. Pada tanggal 31 Desember 2013 dan 2012, Grup tidak mengakui aset pajak tangguhan masing-masing sebesar Rp360.359.695 dan Rp370.272.796 yang berasal dari akumulasi rugi fiskal PT Galan Gelora Djaja, entitas anak, masing-masing sebesar Rp1.441.438.780 dan Rp1.481.091.182 karena manajemen Grup berkeyakinan aset pajak tangguhan tersebut tidak akan dapat digunakan. As of December 31, 2013 and 2012, no deferred tax asset amounting to Rp360,359,695 and Rp370,272,796, respectively, is provided for tax loss carry forward from PT Galan Gelora Djaja, a subsidiary, amounting to Rp1,441,438,780 and Rp1,481,091,182, respectively, since the Group expects that deferred tax asset will not be utilized. Rekonsiliasi antara beban manfaat pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban manfaat pajak penghasilan seperti yang dilaporkan pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The reconciliation between the income tax expense benefit calculated by applying the applicable tax rate on the income before tax expense benefit as shown in the consolidated statements of comprehensive income is as follows: 2013 2012 Laba sebelum beban manfaat Income before income tax pajak penghasilan menurut expense benefit laporan laba rugi per consolidated statements komprehensif konsolidasian 175.119.289.578 105.577.458.190 of comprehensive income Laba sebelum beban manfaat Income before tax expense benefit pajak entitas anak 172.859.289.171 101.292.310.324 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 17.640.818.729 77.445.691.344 subsidiaries Laba sebelum beban manfaat Income before income tax expense pajak penghasilan Perusahaan 19.900.819.136 81.730.839.210 benefit of the Company Pajak dihitung pada tarif Tax calculated based pajak yang berlaku 4.975.204.784 20.432.709.803 on applicable tax rate Koreksi atas pajak tangguhan 64.325.485 - Correction in deferred tax Pengaruh pajak atas Tax effect of the Company’s beda tetap Perusahaan 4.015.680.129 18.041.673.215 permanent differences Total Beban Pajak Penghasilan Total Income Tax Expense Perusahaan 895.199.170 2.391.036.588 of the Company Total Beban Pajak Penghasilan Total Income Tax Expense Entitas Anak 41.901.882.547 25.884.638.049 of the Subsidiaries Total Beban Pajak Penghasilan Total Income Tax Expense Konsolidasian 42.797.081.717 28.275.674.637 Consolidation