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: 65 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 66