PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK CATATAN ATAS
LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012, 31 Desember 2011
Dan 1 Januari 201131 Desember 2010 TIDAK DIAUDIT
Dan Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2012 Dan 2011 TIDAK DIAUDIT
Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS June 30, 2012, December 31, 2011
And January 1, 2011December 31, 2010 UNAUDITED
And Six Months Ended June 30, 2012 And 2011 UNAUDITED
Expressed in U.S. dollars, unless otherwise stated
68
14. BEBAN MASIH HARUS DIBAYAR 14. ACCRUED EXPENSES
Beban masih harus dibayar terdiri dari: Accrued expenses consist of the following:
1 Januari 2011 31 Desember 2010
30 Juni 2012 31 Desember 2011
January 1, 2011 June 30, 2012
December 31, 2011 December 31, 2010
Royalti, pemeriksaan dan denda 2.216.006
1.299.365 375.394
Royalty, inspection and penalty Gaji, upah dan kesejahteraan
Salaries, wages and employee karyawan
777.801 1.495.099
578.351 benefits
Proses Blasting 175.540
396.180 382.684
Blasting Process Bunga
113.501 -
244.935 Interest
Jasa tenaga ahli 85.812
117.849 165.796
Professional fees Pembelian bahan baku yang
Unbilled raw materials belum ditagih
- -
7.859.397 purchased
Lain-lain 1.410.149
1.219.889 1.120.075
Others
Jumlah 4.778.809
4.528.382 10.726.632
Total
15. PERPAJAKAN 15. TAXATION
Utang pajak terdiri dari: Taxes payable consist of:
1 Januari 2011 31 Desember 2010
30 Juni 2012 31 Desember 2011
January 1, 2011 June 30, 2012
December 31, 2011 December 31, 2010
Taksiran utang pajak penghasilan Estimated income tax payable
Perusahaan 131.174
3.700.741 1.254.361
Company Entitas Anak
190.341 224.604
429.115 Subsidiaries
321.515 3.925.345
1.683.476 Utang pajak lainnya
Other taxes accrued and withheld Perusahaan:
Company: Pajak penghasilan
Income taxes Pasal 21
37.720 196.976
90.102 Article 21
Pasal 23 198.716
20.613 12.504
Article 23 Pasal 25
861.437 -
394.146 Article 25
Pasal 26 5.466.077
74.186 77.677
Article 26 6.563.950
291.775 574.429
Entitas Anak: Subsidiaries:
Indonesia Indonesia
Pajak penghasilan Income taxes
Pasal 15 22.353
20.385 36.787
Article 15 Pasal 21
9.624 18.822
21.115 Article 21
Pasal 23 5.288
13.397 38.618
Article 23 Pasal 25
20.672 5.894
291.604 Article 25
Pasal 26 1.650
3.248 191.118
Article 26 Pasal 4 2 Final
21 20.599
34.276 Article 4 2 Final
Luar Negeri Foreign Countries
Pajak Penghasilan 11.913
31.306 50.860
Income tax 71.521
113.651 664.378
Jumlah 6.956.986
4.330.771 2.922.283
Total
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK CATATAN ATAS
LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012, 31 Desember 2011
Dan 1 Januari 201131 Desember 2010 TIDAK DIAUDIT
Dan Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2012 Dan 2011 TIDAK DIAUDIT
Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS June 30, 2012, December 31, 2011
And January 1, 2011December 31, 2010 UNAUDITED
And Six Months Ended June 30, 2012 And 2011 UNAUDITED
Expressed in U.S. dollars, unless otherwise stated
69
15. PERPAJAKAN lanjutan 15. TAXATION continued
Beban Pajak Kini Current Tax Expense
Rekonsiliasi antara laba sebelum bebanmanfaat pajak sebagaimana yang disajikan dalam laporan
laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak Perusahaan untuk
enam bulan yang berakhir pada tanggal-tanggal 30 Juni 2012 dan 2011 adalah sebagai berikut:
A reconciliation between income before tax expensebenefit, as shown in the consolidated
statements of comprehensive income and estimated taxable income of the Company for the six months
ended June 30, 2012 and 2011 is as follows:
Enam bulan yang Enam bulan yang
berakhir pada berakhir pada
tanggal 30 Juni 2012 tanggal 30 Juni 2011
Six months Six months
ended ended
June 30, 2012 June 30, 2011
Laba sebelum bebanmanfaat pajak Income before tax expensebenefit
menurut laporan laba rugi per consolidated statements
komprehensif konsolidasian 19.827.554
32.465.321 of comprehensive income
Ditambah dikurangi: Add deduct:
Eliminasi 2.360.123
16.747.975 Elimination
Laba sebelum bebanmanfaat pajak Income before tax expensebenefit
Entitas Anak 145.360
2.563.091 of Subsidiaries
Laba sebelum bebanmanfaat pajak Income before tax expensebenefit
Perusahaan 17.322.071
13.154.255 attributable to the Company
Ditambah dikurangi beda temporer: Add deduct temporary differences:
Depreciation on property, plant Penyusutan aset tetap
481.639 376.105
and equipment Beban imbalan kerja
284.783 250.866
Employee benefits Transaksi sewa
21.298 33.919
Lease transaction Gain on sales of property, plant
Laba atas penjualan aset tetap 23.470
- and equipment
Penyisihan kerugian persediaan -
350.589 Provision for inventory losses
Ditambah dikurangi beda tetap: Add deduct permanent differences:
Sumbangan, jamuan dan perayaan 56.770
45.801 Donation, entertainment and celebration Penghasilan yang pajaknya bersifat final
Income already subjected to final tax Bunga
56.599 77.992
Interest income Sewa
84.386 192.408
Rental income Beban pajak
- 65.621
Tax expense Lain-lain
- 676.323
Others
Taxable income attributable Penghasilan kena pajak - Perusahaan
17.959.510 13.914.063
to the Company