PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN
AND SUBSIDIARIES Lampiran 523
Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2005 DAN 2004
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2005 AND 2004
Expressed in thousands of Rupiah,
unless otherwise stated 8. PERPAJAKAN
lanjutan
8. TAXATION continued
c. Beban pajak penghasilan lanjutan c. Income tax expense continued
2005 2004
Perbedaan temporer:
Temporary differences: Difference between fiscal and
Perbedaan penyusutan dan commercial depreciation
amortisasi fiskal dan komersial 85,724,463
42,543,753 and amortisation
Kewajiban imbalan kerja 39,190,282
29,520,604 Employee benefits obligation
Promosi peningkatan
penjualan 38,223,316 -
Sales promotion Penyisihan persediaan usang
Provision for obsolete and dan bergerak lambat
10,318,935 5,237,387
slow moving inventories Penyisihan piutang ragu-ragu 2,676,826
901,882 Provision for doubtful accounts
Beban reklamasi
- 1,685,705
Reclamation expenses 150,142,300 19,044,359
Laba kena pajak - Perseroan 1,197,587,660 593,482,022
Taxable income - the Company Beban pajak penghasilan -
Income tax expense - Perseroan - kini
359,258,798 178,027,106
the Company - current Beban pajak penghasilan -
Income tax expense - anak perusahaan - kini
158,639,583 100,068,084 s
ubsidiaries - current 517,898,381 278,095,190
Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak didasarkan atas
perhitungan sementara. Jumlah tersebut mungkin berbeda dari jumlah penghasilan kena
pajak yang dilaporkan dalam Surat Pemberitahuan Tahunan SPT pajak
penghasilan badan. In these consolidated financial statements, the
amount of taxable income is based on preliminary calculations. These amounts may
differ from taxable income reported in the corporate income tax returns.
Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum
pajak penghasilan Perseroan dan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between income tax expense and the theoretical tax amount on the
Company’s profit before income tax is as follows:
2005 2004
Laba konsolidasian sebelum Consolidated profit before
beban pajak penghasilan 1,477,607,314 769,149,661
income tax expense Laba anak perusahaan sebelum
Subsidiaries’ income beban pajak penghasilan
430,524,026 243,532,089 before tax expense
Bagian atas laba bersih Equity in net income of
perusahaan asosiasi
6,303,740 3,258,061
associates Disesuaikan dengan jurnal
Adjusted for consolidation eliminasi konsolidasi
3,272,006 3,272,006
elimination Laba sebelum pajak
Company’s profit before penghasilan
Perseroan 1,037,507,542 519,087,505
income tax
Pajak dihitung pada tarif Tax calculated at
pajak progresif
311,234,763 155,708,752 progressive
rates Pendapatan yang telah dipotong
Income already subject pajak final
12,035,945 7,347,974
to final tax Beban yang tidak
dapat dikurangkan 15,017,290 23,953,020
Non deductible expenses Beban pajak penghasilan -
Income tax expense - Perseroan
314,216,108 172,313,798 the
Company Beban pajak penghasilan -
Income tax expense - anak perusahaan
129,891,744 77,345,932 subsidiaries
444,107,852 249,659,730
Disajikan kembali Catatan 3 As restated Note 3
PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN
AND SUBSIDIARIES Lampiran 524
Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2005 DAN 2004
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2005 AND 2004
Expressed in thousands of Rupiah,
unless otherwise stated 8. PERPAJAKAN
lanjutan 8. TAXATION
continued
d. Aktiva dan kewajiban pajak tangguhan - bersih
