Perhitungan Pajak Penghasilan Income Tax Calculation
in Indonesian Language
Ekshibit E37 Exhibit E37
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE 9 SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD OF 9 NINE MONTHS
ENDED 30 SEPTEMBER 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
Taksiran beban pajak penghasilan dan hutang pajak penghasilan periode 9 sembilan bulan dan tahun yang
berakhir pada tanggal 30 September 2011 dan 31 Desember 2010, adalah sebagai berikut:
Estimated income tax expenses and income tax payable for the period of 9 nine months and year ended 30
September 2011 and 31 December 2010, respectively is as follows:
d. Pajak Tangguhan d. Deferred Tax
Aset kewajiban pajak tangguhan merupakan aset kewajiban pajak yang timbul dari perbedaan temporer
antara jumlah tercatat aset dan kewajiban menurut laporan keuangan dengan dasar pengenaan pajak.
Deferred tax assets liabilities represents asset liabilities of tax that occur from al temporary differences between the
carrying amount of assets and liabilities with regard to their tax base.
30 Sep 31 Des
30 Sep 2011 31 Dec 2010
9 bulan months 1 Tahun year
Taksiran laba kena pajak rugi fiskal Estimated taxable income tax loss
Perusahaan 26,362
11,816 The Company
Entitas anak 194,001
83,284 Subsidiaries
Taksiran beban pajak penghasilan Estimated income tax expenses
Perusahaan 6,590
- The Company
Anak perusahaan 44,375
22,091 Subsidiaries
Taksiran beban pajak penghasilan Estimated income tax expenses
menurut laporan laba rugi as per consolidated
konsolidasian 50,965
22,091 statements of income
Dikurangi : Less :
Pajak penghasilan pasal 22 -
78 Income tax article 22
Pajak penghasilan pasal 23 -
9,168 Income tax article 23
Pajak penghasilan pasal 25 -
303 Income tax article 25
Jumlah 50,965
12,542 Total
Taksiran hutang pajak penghasilan Estimated income tax payable
pasal 29 periode berjalan 50,965
12,542 Article 29 for the year
Hutang pajak penghasilan pasal 29 Income tax payable article 29
periode sebelumnya 9,633
12,776 prior periods
Jumlah hutang pajak penghasilan Pasal 29 60,598
25,318 Total income tax payable Article 29
in Indonesian Language
Ekshibit E38 Exhibit E38
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE 9 SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD OF 9 NINE MONTHS
ENDED 30 SEPTEMBER 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
19.
PENDAPATAN YANG DITERIMA DIMUKA 19. UNEARNED INCOME
Sesuai perjanjian sewa, entitas anak telah menerima pembayaran di muka dari pelanggan untuk jangka
waktu 1 satu bulan, 3 tiga bulan dan 1 satu tahun. Based on the rental agreement, the subsidiaries have
received payments in advance for periods of 1 one month, 3 three months and 1 one year.
20. BEBAN YANG MASIH HARUS DIBAYAR 20. ACCRUED EXPENSES
Estimasi biaya pembangunan properti investasi merupakan estimasi biaya yang masih harus dikeluarkan atas properti
investasi yang telah selesai pembangunannya namun belum ditagihkan seluruh biayanya oleh kontraktor.
Estimated construction cost of investment properties represents the estimated costs to be incurred by the
Company in relation to work performed on the investment properties which have been completed but not yet
invoiced by the contractors.
30 Sep 31 Des
30 Sep 2011 31 Dec 2010
PT XL Axiata Tbk 55,080
51,904 PT XL Axiata Tbk
PT Hutchison CP Telecom Indonesia 36,046
8,609 PT Hutchison CP Telecom Indonesia
PT Mobile -8 telecom Tbk 26,238
26,634 PT Mobile -8 telecom Tbk
PT Telekomunikasi Selular 14,541
14,409 PT Telekomunikasi Selular
PT Indosat Tbk 8,086
9,267 PT Indosat Tbk
PT Smart Telecom 3,725
3,065 PT Smart Telecom
PT Natrindo Telepon Selular 3,157
1,449 PT Natrindo Telepon Selular
PT Telekomunikasi Indonesia Tbk 3,060
- PT Telekomunikasi Indonesia Tbk
PT Sampoerna Telecom 1,360
713 PT Sampoerna Telecom
PT Bakrie Telecom Tbk 3
8,627 PT Bakrie Telecom Tbk
Jumlah 151,296
124,677 Total
30 Sep 31 Des
30 Sep 2011 31 Dec 2010
Estimasi biay a pembangunan Estimated contruction cost of
properti inv estasi 116,341
32,772 investment properties
Beban bunga 21,123
41,448 Interest expenses
Perbaikan dan pemeliharaan properti inv estasi 13,917
5,915 Repair and maintenance property investment
Kary awan 12,584
10,526 Employee
Potongan pendapatan y ang diberikan 10,773
7,812 Discount on revenue
Jasa konsultan 971
1,475 Consultant fees
Keamanan 942
4,949 Security
Pajak Penghasilan kary awan 81
- Employment Tax
Jamsostek 51
- Employee Social Security
Sewa kendaraan 28
- Motor vehicle rental
Lainny a 2,619
285 Others
Jumlah 179,430
105,182 Total