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