PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 September 2013 dan
31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of September 30, 2013 and
December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012
Expressed in Rupiah, Unless Otherwise Stated
90
19. PERPAJAKAN lanjutan 19. TAXATION continued
c. Pajak penghasilan badan:
c. Corporate income taxes:
Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada
laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah
sebagai berikut: Reconciliation between income before income
tax, as shown in the consolidated statements of comprehensive income, and taxable income
is as follows:
30 September 2013 30 September 2012 September 30, 2013 September 30, 2012
Laba sebelum beban pajak Income before corporate income
penghasilan badan menurut tax expense per consolidated
laporan laba rugi statements of comprehensive
komprehensif konsolidasi 538.283.917.139
411.197.260.870 income
Laba Entitas anak sebelum Subsidiary’s income before
beban pajak penghasilan 187.747.467.245
125.331.211.476 income tax expenses
Laba Perusahaan sebelum beban pajak penghasilan
350.536.449.894 285.866.049.394
Income before income tax expenses
Beda temporer Temporary differences
Estimasi kewajiban imbalan Estimated liabilities for employees’
kerja karyawan 4.565.371.685
- benefits
Biaya yang masih harus dibayar 3.765.049.200
2.289.182.000 Accrued expenses
Penyusutan aset tetap 332.450.891
1.069.559.091 Depreciation of fixed assets
Laba atas penjualan aset tetap 58.506.110
167.273.264 Gain on sale of fixed assets
Lain-lain -
960.835.552 Others
Beda tetap Permanent differences
Jamuan dan sumbangan 2.624.286.627
4.590.974.085 Representation and donation
Beban yang tidak dapat dikurangkan
1.692.333.974 1.009.309.346
Non-deductible expenses Penyusutan aset tetap
118.529.811 89.469.300
Depreciation of fixed assets Pendapatan yang dikenakan
pajak penghasilan final Income subject to final tax
Bunga 816.463.542
320.812.948 Interest
Penghasilan kena pajak Taxable income attributable
Perusahaan 362.876.514.650
295.721.839.084 to the Company
Rincian beban pajak penghasilan adalah sebagai berikut:
The details of the income tax expense are as follows:
30 September 2013 30 September 2012 September 30, 2013 September 30, 2012
Penghasilan kena pajak Taxable income
Perusahaan 362.876.514.650
295.721.839.084 Company
Entitas Anak 252.670.482.114
147.232.079.378 Subsidiaries
Beban pajak penghasilan Income tax expense
Perusahaan 90.719.128.500
72.808.747.273 Company
Entitas anak 62.390.144.068
30.853.927.180 Subsidiaries
Total beban pajak penghasilan badan - tahun berjalan
153.109.272.568 103.662.674.453
Total income tax expense - current
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 September 2013 dan
31 Desember 2012 dan periode sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2013 dan 2012 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of September 30, 2013 and
December 31, 2012 and for the nine-month periods ended September 30, 2013 and 2012
Expressed in Rupiah, Unless Otherwise Stated
91
19. PERPAJAKAN lanjutan 19. TAXATION continued
