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