PERPAJAKAN TAXATION PT Nippon Indosari Corpindo Tbk Billingual 31 Maret 2013

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan yang Berakhir pada tanggal 31 Maret 2013 dan 2012 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three-Month Ended March 31, 2013 and 2012 Expressed in rupiah, unless otherwise stated 39 15. PERPAJAKAN 15. TAXATION a. Pajak dibayar dimuka terdiri dari: a. Prepaid taxes consist of the following: 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Pajak pertambahan nilai 2,163,408,120 14,066,928,056 Value added taxes Tagihan pengembalian pajak 43,298,780 43,298,780 Claims for tax refund Total 2,206,706,900 14,110,226,836 Total b. Utang pajak terdiri dari: b. Taxes payable consist of the following: 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Pajak penghasilan: Income taxes: Pasal 21 3,920,031,577 694,940,766 Article 21 Pasal 23 580,684,597 234,583,669 Article 23 Pasal 25 3,816,867,586 3,816,867,586 Article 25 Pasal 26 254,304,563 97,744,497 Article 26 Pasal 29 2012 1,931,283,101 1,931,283,101 Article 29 2012 Pasal 29 2013 5,983,096,999 - Article 29 2013 Total 16,486,268,423 6,775,419,619 Total c. Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif dan taksiran penghasilan kena pajak untuk periode pelaporan yang berakhir pada tanggal-tanggal 31 Maret 2013 dan 31 Desember 2012 adalah sebagai berikut: c. The reconciliation between income before income tax as shown in the statements of comprehensive income and estimated taxable income for the financial periods ended March 31, 2013 and December 31, 2012 is as follows: 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Income before income tax Laba sebelum pajak penghasilan per per statements of laporan laba rugi komprehensif 75,144,596,477 199,792,980,761 comprehensive income Beda temporer: Temporary differences: Penyisihan imbalan kerja-neto 1,782,904,023 5,447,384,164 Provision for employee benefits - net Penyusutan aset tetap 7,464,241,620 26,858,504,108 Depreciation of fixed assets Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 1,683,947,672 3,170,411,460 Non-deductible expenses Pendapatan bunga yang Interest income already dikenakan pajak final 80,047,523 389,661,277 subjected to final tax Taksiran penghasilan kena pajak 71,067,159,029 181,162,611,000 Estimated taxable income d. Rincian beban pajak penghasilan adalah sebagai berikut: d. The details of income tax expense are as follows: 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Beban pajak penghasilan - kini 17,766,789,757 45,290,652,750 Income tax expense - current Beban manfaat pajak tangguhan: Deferred income tax expense benefit: Penyusutan aset tetap 1,866,060,405 6,714,626,027 Depreciation of fixed assets Penyisihan imbalan kerja-neto 445,726,006 1,361,846,041 Provision for employee benefits - net Neto 1,420,334,399 5,352,779,986 Net Beban pajak penghasilan 19,187,124,156 50,643,432,736 Income tax expense language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan yang Berakhir pada tanggal 31 Maret 2013 dan 2012 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three-Month Ended March 31, 2013 and 2012 Expressed in rupiah, unless otherwise stated 40 15. PERPAJAKAN lanjutan 15. TAXATION continued