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