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TAXATION continued
21
d. DEFERRED TAX ASSETS LIABILITIES
CONTINUING OPERATION
DEFERRED TAX ASSETS - THE ENTITY:
Employee benefit liabilities 2,919,422
2,723,314 2,723,314
302 300
Allowance for loss of impairment value of receivables
129,745 103,952
103,952 13
11 Allowance for loss of impairment
value of investment 69,375
69,375 69,375
7 8
Allowance for loss of impairment value of inventories
1,543,850 981,878
981,878 160
108
Total deferred tax assets 4,662,392
3,878,519 3,878,519
482 427
DEFERRED TAX LIABILITIES - THE ENTITY:
Fixed assets -
1,196,393 1,196,393
- 132
Intangible assets 245,315
275,103 275,103
25 30
Financial liability which measure a fair value
1,662,562 2,180,490
2,180,490 172
240
Net deferred tax assets 2,754,515
226,533 226,533
285 25
DISCONTINUING OPERATION
Total deferred tax assets, net Note 4 192,019
103,668 103,668
20 11
Dec 31, 2012 Dec 31, 2011
Dec 31, 2011 Dec 31, 2012
Dec 31, 2011 Rp
Rp Rp
US US
After quasi Before quasi
After quasi
e. TAXES RECEIVABLE
The balances of taxes receivable as of December 31, 2012 and 2011 are as follows:
year 2011 163,091
163,091 163,091
17 18
year 2012 111,155
- -
11 -
Total Entity taxes receivable 274,246
163,091 163,091
28 18
f. TAX ASSESSMENTS
In 2011, the Entity received Underpayment Tax Assessment SKPKB on value added tax, income tax article 21 and income tax article 23 with overall amount of Rp 185,755. Otherwise, the Entity also received Overpayment Tax Assessment
SKPLB for income tax dated June 16, 2011 and stated overpayment for the year 2009 amounting to Rp 338,283. For the SKPLB, the Entity applied for overbooking SKPKB above and the rest amount Rp 152,527 has been received by Entity on
August 5, 2011.
Dec 31, 2012 Dec 31, 2011
Dec 31, 2011 Dec 31, 2012
Dec 31, 2011 Rp
Rp Rp
US US
After quasi Before quasi
After quasi
Overpayment of corporate income tax
EMPLOYEE BENEFIT LIABILITIES
The Entity provides benefits for its employees who achieve the retirement age of 55 based on the provisions of Labor Law No. 132003 dated March 25, 2003 with Projected Unit Credit Method. The benefits are unfunded.
The following table summarizes the components of net employee benefits expense recognized in the consolidated statements of income and amount for the employee benefit liability recognized in the consolidated statements of financial
position as determined by an independent actuary, PT Bumi Dharma Aktuaria, in their reports dated January 13, 2013.
a. NET EMPLOYEE BENEFITS EXPENSE
