BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2012, 2011 DAN 2010 DAN 1 JANUARI 2010 31 DESEMBER 2009 SERTA UNTUK TAHUN-TAHUN YANG
BERAKHIR PADA TANGGAL 31 DESEMBER 2012, 2011 DAN 2010
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010
DECEMBER 31, 2009 AND FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010
Continued
- 96 -
Pajak Tangguhan
Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut:
Deferred Tax
The details of the deferred tax assets and liabilities are as follows:
Dikreditkan Dikreditkan
dibebankan dibebankan
ke laporan ke laporan
laba rugi laba rugi
komprehensif komprehensif
Credited Credited
charged charged
1 Januari to statements of
31 Desember to statements of
31 Desember January 1,
comprehensive December 31,
comprehensive December 31,
2011 income
2011 income
2012 Rp000
Rp000 Rp000
Rp000 Rp000
CPP CPP
Rugi fiskal -
1.113.731 1.113.731
397.421 716.310
Fiscal loss Aset pajak tangguhan
- 1.113.731
1.113.731 397.421
716.310 Deferred tax assets
BSP BSP
Rugi fiskal -
920.681 920.681
4.189.007 5.109.688
Fiscal losses Perbedaan antara
Difference between penyusutan komersial
commercial and dan fiskal
- 151.148
151.148 455.421
606.569 fiscal
Liabilitas imbalan Post employee
pasca kerja -
62.787 62.787
62.787 -
benefit obligation Aset pajak tangguhan -
bersih -
832.320 832.320
3.670.799 4.503.119
Deferred tax assets - net
GPL GPL
Liabilitas imbalan Post employee
pasca kerja -
- -
187.972 187.972
benefit obligation Aset pajak tangguhan
- -
- 187.972
187.972 Deferred tax assets
SAI SAI
Rugi fiskal -
- -
505.871 505.871
Fiscal losses Amortisasai sewa tanah
- -
- 93.750
93.750 Amortization of land lease
Aset pajak tangguhan -
- -
412.121 412.121
Deferred tax assets
AKS AKS
Rugi fiskal -
- -
54.228 54.228
Fiscal losses Aset pajak tangguhan
- -
- 54.228
54.228 Deferred tax assets
CIP CIP
Rugi fiskal -
66.948 66.948
66.948 -
Fiscal losses Perbedaan antara
Difference between penyusutan komersial
commercial and dan fiskal
- 6.390
6.390 89.461
83.071 fiscal
Liabilitas pajak tangguhan -
73.338 73.338
156.409 83.071
Deferred tax liabilities
Surat Ketetapan Pajak dan Surat Tagihan Pajak Tax Assessment Letter and Tax Collection Letter
Selama tahun 2012, Perusahaan menerima Surat Tagihan Pajak STP Pajak Penghasilan pasal 25
tahun 2008 dengan nilai sebesar Rp 9.053 ribu dan pasal 21 tahun 2009 dengan nilai sebesar Rp 18.378
ribu. During the year, the Company received Tax Collection
Letter STP Article 25 for fiscal year 2008 amounting to Rp 9,053 thousand and Article 21 for fiscal year
2009 amounting to Rp 18,378 thousand.
Selama tahun 2011, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dan Surat
Tagihan Pajak STP dengan rincian sebagai berikut: During the year, the Company received a Tax
Underpayment Assessment Letter SKPKB and Tax Collection Letter STP, with details as follows:
SKPKB PPN, SKPKB Pajak penghasilan pasal 4
ayat 2, pasal 21, dan pasal 23 untuk tahun pajak 2004 dengan nilai sebesar Rp 286.033 ribu.
SKPKB for VAT, SKPKB for income Tax Article
42, Article 21, and Article 23 for fiscal year 2004 amounting to Rp 286,033 thousand.
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2012, 2011 DAN 2010 DAN 1 JANUARI 2010 31 DESEMBER 2009 SERTA UNTUK TAHUN-TAHUN YANG
BERAKHIR PADA TANGGAL 31 DESEMBER 2012, 2011 DAN 2010
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010
DECEMBER 31, 2009 AND FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010
Continued
- 97 -
SKPKB dan STP PPN, SKPKB Pajak penghasilan pasal 4 ayat 2, pasal 15, pasal 21, pasal 23 dan
pasal 25 untuk tahun pajak 2006 dengan nilai sebesar Rp 1.699.897 ribu.
SKPKB dan STP PPN, SKPKB Pajak penghasilan
pasal 4 ayat 2, pasal 15, pasal 21 dan pasal 29 untuk tahun pajak 2007 dengan nilai sebesar
Rp 3.272.508 ribu.
SKPKB and STP for VAT, SKPKB for income tax Article 42, Article 15, Article 21, Article 23 and
Article 25 for fiscal year 2006 amounting to Rp 1,699,897 thousand.
SKPKB and STP for VAT, SKPKB for income tax
Article 42, Article 15, Article 21, and Article 29 for fiscal year 2007 amounting to Rp 3,272,508
thousand.
Sehingga jumlah yang telah dibayarkan sampai dengan 31 Desember 2012 dan 2011 adalah
sebesar Rp 27.431 ribu dan Rp 5.258.438 ribu, yang menjadi bagian dari beban umum dan administrasi
Catatan 35. As of December 31, 2012 and 2011, the total
payments made totaled to Rp 27,431 thousand and Rp 5,258,438 thousand, respectively, which are
recorded as part of general and administrative expense Note 35.
39. LABA PER SAHAM 39. EARNINGS PER SHARE
2010 Disajikan kembali -
Catatan 4 As restated -
2012 2011
Note 4 Rp000
Rp000 Rp000
Laba Income
Laba untuk perhitungan laba per saham 811.726.533
581.040.821 241.116.547
Earning for computation of earning per share Jumlah Saham
LembarShares LembarShares
LembarShares Number of shares
Jumlah rata-rata tertimbang saham Weighted average number of
biasa untuk perhitungan laba ordinary shares for computation
bersih per saham dasar: of basic earnings per share
Jumlah awal periode dengan nilai nominal Beginning number with par value
Rp 100 per saham pada tanggal of Rp 100 per share as of
31 Desember 2011 dan Rp 1.000 per December 31, 2011 and Rp 1,000
saham pada tanggal 31 Desember 2010 20.500.000.000
20.500.000.000 150.000.000
per share as of December 31, 2010 Tambahan saham beredar berasal dari
Additional shares issued from eksekusi opsi saham karyawan
586.849 -
- execute of employees stock option
Tambahan saham beredar Additional shares issued
berasal dari: Catatan 26 from: Note 26
Uang muka setoran modal dengan Advance for stock subscription with
nilai nominal Rp 1.000 per saham -
- 692.001.700
per value of Rp 1,000 per share Setoran tunai dengan nilai nominal
Paid in cash with per value Rp 1.000 per saham
- -
592.998.300 of Rp 1,000 per share
Penawaran umum perdana saham Public offering of shares with per
dengan nilai nominal Rp 100 per saham -
- 859.315.068
value of Rp 100 per share Tambahan saham beredar berasal dari
Additional shares issued from stock pemecahan menjadi Rp 100 per saham
split to Rp 100 per share pada tanggal 25 Juni 2010 Catatan 26
- -
10.104.350.524 on June 25, 2010 Note 26
Jumlah rata-rata tertimbang Weighted average number of
saham untuk tujuan perhitungan ordinary shares for computation
laba per saham dasar 20.500.586.849
20.500.000.000 12.398.665.592
of basic earnings per share Efek saham berpotensi dilusi yang
Effect of dilutive potential ordinary timbul dari opsi saham karyawan
shares arising from employee and dan manajemen
20.214.780 5.494.896
management stock option Jumlah rata-rata tertimbang saham
Weighted average number of shares untuk tujuan perhitungan laba
for the calculation of diluted bersih per saham dilusian
20.520.801.629 20.505.494.896
earnings per share
Laba per saham dilusian pada tanggal 31 Desember 2012 dan 2011 mencerminkan pengaruh atas opsi
saham karyawan dan manajemen yang beredar. Diluted earnings per share as of December 31, 2012
and 2011, reflect the effect of the employee and management stock options which are outstanding.