PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2012 and 2011
Expressed in Rupiah, unless Otherwise Stated
56
16. PERPAJAKAN 16. TAXATION
a. Pajak Dibayar dimuka a. Prepaid Taxes
2012 2011
Pajak pertambahan nilai: Value - added taxes:
Masukan 16.157.168.103
9.632.349.741 Input
Pita cukai 14.545.234.832
9.469.923.116 Excise duty ribbons
Total 30.702.402.935
19.102.272.857 Total
b. Utang Pajak b. Taxes Payable
2012 2011
Pajak penghasilan: Income taxes:
Pasal 4 2 Final 157.232.780
49.766.676 Article 4 2 - Final
Pasal 21 995.185.527
483.937.728 Tax article 21
Pasal 22 234.689.668
220.600.892 Tax article 22
Pasal 23 729.986.620
72.526.912 Tax article 23
Pasal 25 668.065.868
838.324.463 Tax article 25
Pasal 26 821.076.302
- Tax article 26
Pasal 29 11.059.268.772
8.488.095.452 Tax article 29
Pajak pertambahan nilai 20.117.554.359
14.208.938.407 Value-added tax
Total 34.783.059.896
24.362.190.530 Total
c. Beban Manfaat Pajak Penghasilan c. Income Tax Expense Benefit
Beban manfaat pajak Perusahaan dan Entitas Anak terdiri dari:
Tax expense benefit of the Company and Subsidiaries are as follows:
2012 2011
Perusahaan The Company
Kini 2.208.490.750
4.031.781.250 Current
Tangguhan 182.545.838
117.808.710 Deferred
2.391.036.588 4.149.589.960
Entitas Anak Subsidiaries
Kini 25.119.946.250
16.548.075.750 Current
Tangguhan 764.691.799
1.548.340.372 Deferred
25.884.638.049 14.999.735.378
Kini 27.328.437.000
20.579.857.000 Current
Tangguhan 947.237.637
1.430.531.662 Deferred
Beban Pajak Penghasilan - Neto 28.275.674.637
19.149.325.338 Income Tax Expense - Net
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2012 and 2011
Expressed in Rupiah, unless Otherwise Stated
57
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:
2012 2011
Laba sebelum beban manfaat Income before income tax
pajak penghasilan menurut expense benefit
laporan laba rugi per consolidated statements
komprehensif konsolidasian 105.577.458.190 148.686.490.896
of comprehensive income Laba sebelum beban manfaat
Income before tax expense benefit pajak entitas anak
101.292.310.324 130.599.020.565 of subsidiaries
Eliminasi transaksi dengan Elimination of transactions with
entitas anak 5.399.520.659
353.585.875 subsidiaries
Laba sebelum beban manfaat Income before income tax expense
pajak penghasilan Perusahaan 9.684.668.525
18.441.056.206 benefit of the Company
Beda temporer Temporary differences
Imbalan kerja karyawan 67.236.895
99.812.000 Employee benefit expense
Beban penyusutan 566.939.072
561.150.964 Depreciation expense
Beban dibayar dimuka 230.481.175
9.895.877 Prepaid expenses
Beda temporer 730.183.352
471.234.841 Temporary differences
Beda tetap Permanent differences
Hiburan 318.599.566
29.772.620 Entertainment
Sumbangan 53.387.000
5.286.943 Donation
Gaji, upah dan tunjangan Salary, wages and
lain-lain 24.113.478
81.024.353 other allowances
Pendapatan bunga 516.621.354
16.469.117 Interest income
Promosi -
136.220.990 Promotion
Laba penjualan aset tetap setelah Gain on sale of fixed asset
dikenakan pajak final -
2.098.160.068 subject to final tax
Lain-lain -
19.628.450 Others
Beda tetap - neto 120.521.310
1.842.695.829 Permanent differences - net
Laba kena pajak 8.833.963.863
16.127.125.536 Taxable income
Laba kena pajak pembulatan 8.833.963.000
16.127.125.000 Taxable income rounded
Beban pajak kini - Perusahaan 2.208.490.750
4.031.781.250 Current tax expense - the Company
Pajak penghasilan dibayar dimuka Prepayments of income taxes
Pajak penghasilan pasal 22 518.257.250
1.354.207.200 Income tax article 22
Pajak penghasilan pasal 23 10.000.000
- Income tax article 23
Pajak penghasilan pasal 25 2.635.208.349
1.987.878.276 Income tax article 25
3.163.465.599 3.342.085.476
Tagihan pajak penghasilan Catatan 12
Claim for tax refund Note 12
Perusahaan 954.974.849
- The Company
Utang pajak penghasilan badan Corporate income tax payables
Perusahaan -
689.695.774 The Company
Entitas Anak 11.059.268.772
7.798.399.678 Subsidiaries
Total 11.059.268.772
8.488.095.452 Total