PT Bank Danamon Indonesia Tbk lanjutan PT

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2013 Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2013 With Comparative Figures for the Year Ended December 31, 2012 Expressed in Rupiah, unless Otherwise Stated 56 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: The reconciliation between income before income tax expense benefit as shown in the consolidated statements of comprehensive income and taxable income is as follows: 2013 2012 Laba sebelum beban manfaat Income before income tax pajak penghasilan menurut expense benefit laporan laba rugi per consolidated statements komprehensif konsolidasian 175.119.289.578 105.577.458.190 of comprehensive income Laba sebelum beban manfaat Income before tax expense benefit pajak entitas anak 172.859.289.171 101.292.310.324 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 17.640.818.729 77.445.691.344 subsidiaries Laba sebelum beban manfaat Income before income tax expense pajak penghasilan Perusahaan 19.900.819.136 81.730.839.210 benefit of the Company Beda temporer Temporary differences Imbalan kerja karyawan 94.231.683 67.236.895 Employee benefit expense Beban penyusutan 551.035.154 566.939.072 Depreciation expense Beban dibayar dimuka - 230.481.175 Prepaid expenses Beda temporer 456.803.471 730.183.352 Temporary differences Beda tetap Permanent differences Hiburan 29.327.361 318.599.566 Entertainment Sumbangan 2.000.000 53.387.000 Donation Gaji, upah dan tunjangan Salary, wages and lain-lain 55.201.717 24.113.478 other allowances Pendapatan bunga 8.075.590.052 516.621.354 Interest income Pendapatan dividen 8.073.659.540 72.046.170.685 Dividend income Beda tetap - neto 16.062.720.514 72.166.691.995 Permanent differences - net Laba kena pajak 3.381.295.151 8.833.963.863 Taxable income Laba kena pajak pembulatan 3.381.295.000 8.833.963.000 Taxable income rounded Beban pajak kini - Perusahaan 845.323.750 2.208.490.750 Current tax expense - the Company Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 505.828.920 518.257.250 Income tax article 22 Pajak penghasilan pasal 23 132.000.000 10.000.000 Income tax article 23 Pajak penghasilan pasal 25 1.918.085.136 2.635.208.349 Income tax article 25 2.555.914.056 3.163.465.599 Tagihan pajak penghasilan Claim for tax refund Perusahaan: The Company: Tahun berjalan 1.710.590.306 954.974.849 Current year Tahun sebelumnya 954.974.849 - Prior year Total Catatan 12 2.665.565.155 954.974.849 Total Note 12 Utang pajak penghasilan badan Corporate income tax payables Entitas Anak 19.905.950.395 11.059.268.772 Subsidiaries Total 19.905.950.395 11.059.268.772 Total Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2013 Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2013 With Comparative Figures for the Year Ended December 31, 2012 Expressed in Rupiah, unless Otherwise Stated 57 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued Laba kena pajak Perusahaan untuk tahun fiskal 2013 dan 2012 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income of the Company for fiscal years 2013 and 2012 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. e. Pajak Tangguhan e. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets liabilities are as follows: Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2012 Consolidated 31 Des. 2013 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2012 Income Dec. 31, 2013 Perusahaan The Company Aset tetap 423.628.709 141.333.283 282.295.426 Fixed assets Liabilitas imbalan kerja 59.088.974 23.557.921 82.646.895 Employee benefits liability Beban dibayar dimuka 67.899.942 67.899.942 - Prepaid expenses Entitas Anak Subsidiaries Liabilitas imbalan kerja 5.478.269.714 1.242.117.706 6.720.387.420 Employee benefits liability Aset tetap 2.833.306.303 1.503.188.860 4.336.495.163 Fixed assets Beban dibayar dimuka 1.381.825.107 1.381.825.107 - Prepaid expenses Aset Pajak Tangguhan - Neto 1.677.956.045 1.070.878.533 2.748.834.578 Deferred Tax Assets - Net Aset Pajak Dibebankan ke Tangguhan Laporan Laba Rugi dari Entitas Komprehensif Anak yang Saldo Konsolidasian DijualDeferred Saldo Awal Charged to Tax Asset Akhir 31 Des. 2011 Consolidated of the Sold 31 Des. 2012 Beginning Statements of Subsidiary Ending Balance Comprehensive PT Putri Balance Dec. 31, 2011 Income Gelora Jaya Dec 31, 2012 Perusahaan The Company Aset tetap 565.363.477 141.734.768 - 423.628.709 Fixed assets Liabilitas imbalan kerja 42.279.750 16.809.224 - 59.088.974 Employee benefits liability Beban dibayar dimuka 10.279.648 57.620.294 - 67.899.942 Prepaid expenses Entitas Anak Subsidiaries Liabilitas imbalan kerja 5.009.597.250 820.006.214 351.333.750 5.478.269.714 Employee benefits liability Aset tetap 1.397.399.082 1.401.635.846 34.271.375 2.833.306.303 Fixed assets Beban dibayar dimuka 1.198.762.940 183.062.167 - 1.381.825.107 Prepaid expenses Aset Pajak Tangguhan - Neto 3.010.798.807 947.237.637 385.605.125 1.677.956.045 Deferred Tax Assets - Net