PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 526 Schedule
13. LIABILITAS IMBALAN KERJA lanjutan 13. EMPLOYEE BENEFITS OBLIGATION
continued Mutasi liabilitas yang diakui di laporan posisi
keuangan interim konsolidasian adalah sebagai berikut:
The movements in the liability recognised in the consolidated interim statement of financial
positions are as follows:
30 Juni 31 Desember June 2012
December 2011
Saldo awal 232,927
183,563 Beginning balance
Penambahan beban 35,792
60,912 Expense recognised
Imbalan yang dibayar 13,290
11,548 Benefit paid
Saldo akhir 255,429
232,927 Ending balance
14. PERPAJAKAN
14. TAXATION a. Pajak penghasilan badan dibayar di
muka a. Prepaid corporate income tax
30 Juni 31 Desember June 2012 December 2011
Perseroan The Company
Pajak penghasilan badan Prepaid corporate
dibayar dimuka: income tax:
- Juni 2012 10,238
- June 2012 -
Kelebihan pembayaran Overpayment of corporate
pajak penghasilan badan: income tax:
- 2011 33,991
33,991 2011 -
- 2010 8,298
8,298 2010 -
Surat ketetapan pajak 54,384
54,384 Tax assessment letters
106,911 96,673
Dikurangi: pencadangan pajak 39,614
39,614 Less: tax reserve
67,297 57,059
Entitas anak Subsidiaries
Pajak penghasilan badan Prepaid corporate
dibayar dimuka: income tax:
- Juni 2012 44,070
- June 2012 -
Kelebihan pembayaran Overpayment of corporate
pajak penghasilan badan: income tax:
- 2011 16,771
16,771 2011 -
- 2010 -
179 2010 -
Surat ketetapan pajak 56,203
56,203 Tax assessment letters
117,044 73,153
Dikurangi: pencadangan pajak 31,522
31,522 Less: tax reserve
85,522 41,631
Total pajak penghasilan badan dibayar di muka
152,819 98,690
Total prepaid corporate tax
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 527 Schedule
14. PERPAJAKAN lanjutan 14. TAXATION continued
b. Pajak dibayar di muka lainnya b. Other prepaid taxes
30 Juni 31 Desember
June 2012 December 2011
Perseroan The Company
Pajak Pertambahan Nilai 35,556
54,484 Value added tax
Surat ketetapan pajak: Tax assessment letters:
- Berbagai pajak Various withholding income -
penghasilan pungutan 7,569
7,569 taxes
- Pajak Pertambahan Nilai 25,642
23,649 Value added tax -
- Pajak penghasilan karyawan
4,189 4,189
Employee income tax - 72,956
89,891 Dikurangi: pencadangan pajak
18,010 18,010
Less: tax reserve 54,946
71,811 Entitas anak
Subsidiaries
Pajak Pertambahan Nilai 51,739
101,495 Value added tax
Surat ketetapan pajak: Tax assessment letters:
- Berbagai pajak Various withholding income -
penghasilan pungutan 11,560
11,560 taxes
- Pajak Pertambahan Nilai 14,022
14,022 Value added tax -
- Pajak penghasilan karyawan
590 590
Employee income tax - 77,911
127,667 Dikurangi: pencadangan pajak
4,595 4,595
Less: tax reserve 73,316
123,072 Total pajak dibayar
dimuka lainnya 128,262
194,953 Total other prepaid taxes
c. Utang pajak penghasilan badan c. Corporate income tax payable
30 Juni 31 Desember
June 2012 December 2011
Perseroan The Company
Pajak penghasilan pasal 25 -
950 Article 25 income tax
Entitas anak Subsidiaries
Pajak penghasilan badan Corporate income tax
- Juni 2012 4,641
- June 2012 -
- 2011 41,859
2011 - Pajak penghasilan pasal 25
57 10,043
Article 25 income tax 4,698
51,902 4,698
52,852
