Pajak penghasilan badan: Corporate income taxes:
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended
September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated
94
20. PERPAJAKAN lanjutan 20. TAXATION continued
d. Pajak penghasilan badan: d. Corporate income taxes:
Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada
laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah
sebagai berikut: Reconciliation between income before income
tax, as shown in the consolidated statements of comprehensive income, and taxable income
is as follows:
30 September 2014 30 September 2013 September 30, 2014
September 30, 2013
Laba sebelum beban pajak Income before corporate income
penghasilan badan menurut tax expense per consolidated
laporan laba rugi statements of comprehensive
komprehensif konsolidasi 322.103.485.914 538.283.917.139
income Laba Entitas Anak sebelum
Subsidiary’s income before beban pajak penghasilan
48.523.406 187.747.467.245 income tax expenses
Laba Perusahaan sebelum beban pajak penghasilan
322.152.009.320 350.536.449.894 Income before income tax expenses
Beda temporer Temporary differences
Estimasi kewajiban imbalan Estimated liabilities for employees’
kerja karyawan 3.318.266.409
4.565.371.685 benefits
Biaya yang masih harus dibayar 338.762.876
3.765.049.200 Accrued expenses
Penyusutan aset tetap 549.750.687
332.450.891 Depreciation of fixed assets
Cadangan penurunan nilai Allowance for impairment of
piutang 4.287.821.989
- receivables
Cadangan penurunan Provision for decline in value
nilai persediaan 725.798.490
- of inventories
Unrealized gain atas derivatif 17.840.637.878
- Unrealized gain on derivative
Laba rugi atas penjualan aset tetap -
58.506.110 Gain loss on sale of fixed assets
Lain-lain 469.427.405
- Others
Beda tetap Permanent differences
Dividen Entitas Anak di Luar Negeri 9.999.995.634
- Dividend from a foreign Subsidiary
Jamuan dan sumbangan 8.234.664.038
2.624.286.627 Representation and donation
Penyusutan aset tetap -
118.529.811 Depreciation of fixed assets
Beban yang tidak dapat dikurangkan
2.397.231.547 1.692.333.974
Non-deductible expenses Pendapatan yang dikenakan
pajak penghasilan final Income subject to final tax
Bunga 563.628.091
816.463.542 Interest
Penghasilan kena pajak Taxable income attributable
Perusahaan 361.175.094.204 362.876.514.650
to the Company
Rincian beban pajak penghasilan adalah sebagai berikut:
The details of the income tax expense are as follows:
30 September 2014 30 September 2013 September 30, 2014
September 30, 2013
Penghasilan kena pajak Taxable income
Perusahaan 361.175.094.204 362.876.514.650
Company Entitas Anak
172.937.155.325 252.670.482.114 Subsidiaries
Beban pajak penghasilan Income tax expense
Perusahaan 90.293.773.500
90.719.128.500 Company
Entitas anak 43.519.942.197
62.390.144.068 Subsidiaries
Total beban pajak penghasilan badan - periode berjalan
133.813.715.697 153.109.272.568 Total income tax expense - current
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended
September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated
95
20. PERPAJAKAN lanjutan 20. TAXATION continued