Pendapatan usaha Revenues Pupuk Kaltim | Laporan Keuangan
PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries
Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements
Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009
Untuk tahun yang berakhir pada tanggal-tanggal For the years ended
December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated
33. Pajak penghasilan lanjutan 33. Income tax continued
a. Pajak kini lanjutan a.
Current tax continued
Laba sebelum pajak menurut laporan Income before tax as per consolidated
laba rugi konsolidasi statements of income
Dikurangi: Less:
Laba sebelum pajak anak perusahaan
Income before tax of subsidiaries
Laba sebelum pajak perusahaan Income before tax of the Company
Pajak dihitung pada tarif pajak yang berlaku
Tax calculated at applicable tax rate Biaya umum
General expenses Pajak dan kontribusi
Tax and contribution Beban sewa
Rent expenses Pemeliharaan bangunan dan sarana
Building and facilities maintenance Penyusutan sewa guna usaha
Lease depreciation Biaya sarana umum
Public facilities expenses Kesejahteraan karyawan
Employees’ welfare Biaya administrasi
Administrative expenses Pendapatan dividen
Dividend income Bagian laba bersih asosiasi
Portion in net profit of subsidiaries Pendapatan sewa tanah dan
bangunan Rental income from land and building
Penghasilan yang pajaknya bersifat final
Income already subjected to final tax Koreksi atas perubahan tarif
Correction of rate change Beban pajak penghasilan
Perusahaan Income tax expense of the Company
Beban pajak penghasilan Income tax expense
Anak perusahaan of the Subsidiary Company
17.117.237.792 327.155.754.072
306.161.705.140 15.316.984.824
599.666.550 318.380.705
311.838.769.248 289.044.467.348
2.336.979.315 1.587.734.169
19.674.307.698 29.221.837.261
1.257.540.637.029 1.145.930.733.071
12.392.475.051 7.408.063.506
123.541.163.365 292.561.009.015
286.269.079.518 1.170.244.036.060
1.022.389.569.706 87.296.600.969
12.102.915.897 2010 2009
299.616.116 13.326.930.826
4.595.025.419 5.791.729.405
1.324.287.459 1.483.201.954
31.683.583 57.400.000
15.742.227.594 548.124.240
306.936.230 -
184.890.480 2.332.056.199
7.432.621.925 14.234.689.363
8.759.410.470 Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian
laba akuntansi sebelum pajak penghasilan Perusahaan dan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between income tax expense and the theoretical tax amount on the Companys profit before income tax is as follows:
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PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries
Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements
Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009
Untuk tahun yang berakhir pada tanggal-tanggal For the years ended
December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated
33. Pajak penghasilan lanjutan 33. Income tax continued
a. Pajak kini lanjutan a.
Current tax continued
Laba sebelum pajak Income before tax
Dikurangi: Less:
Laba anak perusahaan Income of subsidiaries
Laba sebelum pajak Perusahaan Income before tax of the Company
Perbedaan temporer: Temporary difference:
Cadangan penurunan nilai Allowance for impairment
Kerugian belum direalisasi Unrealized loss
Penyisihan persediaan Provision for decline in inventories
Penyusutan aset tetap Fixed assets depreciations
Manfaat karyawan Employee benefit
Perbedaan tetap: Permanent differences:
Biaya umum General expenses
Pajak dan kontribusi Tax and contribution
Beban sewa Lease expenses
Pemeliharaan bangunan dan sarana
Building and facilities maintenance Penyusutan sewa guna usaha
Lease depreciation Biaya sarana umum
Public facilities expenses Kesejahteraan karyawan
Employee welfare Biaya administrasi
Administrative expenses Pendapatan dividen
Dividend income Bagian laba bersih
Portion in net profit of perusahaan asosiasi
associated companies Pendapatan sewa tanah dan
Rental income from land and bangunan
building Penghasilan yang pajaknya
Income already subjected bersifat final
to final tax
Laba kena pajak Perusahaan Taxable income of the Company
Beban pajak kini Current tax:
Perusahaan The Company
Anak perusahaan Subsidiaries
Jumlah Total
Dikurangi pembayaran pajak Less prepayment of income tax:
dibayar dimuka:
Perusahaan: The Company
Pasal 22 Article 22
Pasal 23 Article 23
Pasal 25 Article 25
Sub jumlah Sub total
Anak perusahaan: Subsidiaries
Jumlah Total
Hutang pajak kini: Current tax liabilities:
Perusahaan The Company
Anak perusahaan Subsidiaries
Jumlah Catatan 19 Total Note 19
-
175.946.204.058 96.924.008.283
195.887.139.608 237.230.036.916
1.145.930.733.071 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi
konsolidasi dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax as per consolidated statements
of income and taxable income of the Company is as follows:
334.154.045.199 1.198.464.463
15.669.916.916
1.940.449.356 1.123.871.803.619
2010 2009
2009
2.192.496.960 1.096.200.821
11.639.834.603 56.938.757.450
49.569.900.204
47.596.181.523 18.380.101.676
1.137.073.946 -
5.670.479.174 2.289.513.803
87.296.600.969
739.561.920 5.297.149.836
62.968.910.377 1.170.244.036.060
9.347.917.176 5.297.149.836
2.321.338.984 Rincian beban dan hutang pajak kini adalah sebagai berikut:
The details of current tax expenses and payable are as follows: 356.163.426.750
314.684.104.840 113.155.652
2.398.666.199 205.000.000
156.263.804.769 76.165.592.884
160.565.241.472 80.741.434.370
2.360.987.347 2.254.502.502
8.328.772.140 1.257.540.637.029
2010
19.469.940.359 388.953.182
123.541.163.365 1.022.389.569.706
25.674.579.957 47.725.576.722
1.424.653.707.086 26.457.369.665
20.684.747.875 6.432.805.917
43.224.699.632 31.283.608.821
21.904.842.888 513.746.734
195.598.185.278 37.354.823.874
29.730.487.701
288.954.330 3.287.366.446
371.833.343.666
233.942.670.470 15.380.962.586
16.182.573.913
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