Pendapatan usaha lanjutan Revenues continued
PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries
Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements
Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009
Untuk tahun yang berakhir pada tanggal-tanggal For the years ended
December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated
33. Pajak penghasilan lanjutan 33. Income tax continued
a. Pajak kini lanjutan a.
Current tax continued
Laba sebelum pajak Income before tax
Dikurangi: Less:
Laba anak perusahaan Income of subsidiaries
Laba sebelum pajak Perusahaan Income before tax of the Company
Perbedaan temporer: Temporary difference:
Cadangan penurunan nilai Allowance for impairment
Kerugian belum direalisasi Unrealized loss
Penyisihan persediaan Provision for decline in inventories
Penyusutan aset tetap Fixed assets depreciations
Manfaat karyawan Employee benefit
Perbedaan tetap: Permanent differences:
Biaya umum General expenses
Pajak dan kontribusi Tax and contribution
Beban sewa Lease expenses
Pemeliharaan bangunan dan sarana
Building and facilities maintenance Penyusutan sewa guna usaha
Lease depreciation Biaya sarana umum
Public facilities expenses Kesejahteraan karyawan
Employee welfare Biaya administrasi
Administrative expenses Pendapatan dividen
Dividend income Bagian laba bersih
Portion in net profit of perusahaan asosiasi
associated companies Pendapatan sewa tanah dan
Rental income from land and bangunan
building Penghasilan yang pajaknya
Income already subjected bersifat final
to final tax
Laba kena pajak Perusahaan Taxable income of the Company
Beban pajak kini Current tax:
Perusahaan The Company
Anak perusahaan Subsidiaries
Jumlah Total
Dikurangi pembayaran pajak Less prepayment of income tax:
dibayar dimuka:
Perusahaan: The Company
Pasal 22 Article 22
Pasal 23 Article 23
Pasal 25 Article 25
Sub jumlah Sub total
Anak perusahaan: Subsidiaries
Jumlah Total
Hutang pajak kini: Current tax liabilities:
Perusahaan The Company
Anak perusahaan Subsidiaries
Jumlah Catatan 19 Total Note 19
-
175.946.204.058 96.924.008.283
195.887.139.608 237.230.036.916
1.145.930.733.071 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi
konsolidasi dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax as per consolidated statements
of income and taxable income of the Company is as follows:
334.154.045.199 1.198.464.463
15.669.916.916
1.940.449.356 1.123.871.803.619
2010 2009
2009
2.192.496.960 1.096.200.821
11.639.834.603 56.938.757.450
49.569.900.204
47.596.181.523 18.380.101.676
1.137.073.946 -
5.670.479.174 2.289.513.803
87.296.600.969
739.561.920 5.297.149.836
62.968.910.377 1.170.244.036.060
9.347.917.176 5.297.149.836
2.321.338.984 Rincian beban dan hutang pajak kini adalah sebagai berikut:
The details of current tax expenses and payable are as follows: 356.163.426.750
314.684.104.840 113.155.652
2.398.666.199 205.000.000
156.263.804.769 76.165.592.884
160.565.241.472 80.741.434.370
2.360.987.347 2.254.502.502
8.328.772.140 1.257.540.637.029
2010
19.469.940.359 388.953.182
123.541.163.365 1.022.389.569.706
25.674.579.957 47.725.576.722
1.424.653.707.086 26.457.369.665
20.684.747.875 6.432.805.917
43.224.699.632 31.283.608.821
21.904.842.888 513.746.734
195.598.185.278 37.354.823.874
29.730.487.701
288.954.330 3.287.366.446
371.833.343.666
233.942.670.470 15.380.962.586
16.182.573.913
66
PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries
Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements
Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009
Untuk tahun yang berakhir pada tanggal-tanggal For the years ended
December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated
33. Pajak penghasilan lanjutan 33. Income tax continued
b. Kewajiban pajak tangguhan b.
Deferred tax liabilities
Perusahaan The Company
Cadangan penurunan nilai Allowance for impairment of
Piutang accounts receivables
Penyisihan persediaan Provision for inventories
usang obsolescence
Perbedaan antara nilai buku Difference between
bersih aset tetap commercial and tax net
komersial dan fiskal book value of fixed assets
Manfaat karyawan Employee benefit
Kerugian Keuntungan Fair value loss gain
nilai wajar instrumen of financial
keuangan instruments
Sub jumlah Sub total
Anak perusahaan: Subsidiaries:
Cadangan penurunan nilai Allowance for impairment of
Piutang accounts receivables
Manfaat karyawan Employee benefit
Perbedaan antara nilai buku Difference between
bersih aset tetap commercial and tax net
komersial dan fiskal book value of fixed assets
Sub jumlah Sub total
Jumlah Total
Perusahaan The Company
Cadangan penurunan nilai Allowance for impairment of
Piutang accounts receivables
Penyisihan Provision for inventories
persediaan usang obsolescence
Aset sewa guna usaha Leases assets
Perbedaan antara nilai buku Difference between
bersih aset tetap commercial and tax net
komersial dan fiskal book value of fixed assets
Manfaat karyawan Employee benefit
Sub jumlah Sub total
Anak perusahaan: Subsidiaries:
Cadangan penurunan nilai Allowance for impairment of
Piutang accounts receivables
Manfaat karyawan Employee benefit
Perbedaan antara nilai buku Difference between
bersih aset tetap commercial and tax net
komersial dan fiskal book value of fixed assets
Sub jumlah Sub total
Jumlah Total
257.811.722.652 -
373.016.025 891.695.576
1.608.201.479 25.892.380.655
285.804.062.712 15.144.551.498
Penyesuaian
3.439.321.569 139.440.241
32.254.087.122 466.249.282
1.428.814.078 4.261.747.062
5.690.561.140 270.659.511.214
955.433.641
923.888.490 12.791.848.930
118.100.992 16.473.001.164
1.310.713.086 1.012.494.290
14.149.793.788 12.791.848.930
1.242.030.851 24.650.349.804
13.978.167.115
1 Januari dibebankan
statement of income Credited charged to
269.882.777.227 7.968.379.366
January 2009 15.516.310.828
11.931.394.180 14.311.759.624
128.436.684 6.418.644.989
9.338.705.969
- 466.249.282
119.834.410 245.019.873.722
257.811.722.652
1.776.929.655 213.134.133.058
6.744.784.657 270.577.009.018
24.867.735 245.019.873.722
Adjustment
63.738.065 36.025.764.773
19.674.307.698 95.538.812
796.156.764 227.473.365
Adjustment December 2010
200.695.216.220 6.842.013
49.955.280 536.128.412
20.957.877.978
743.604.666 13.771.202.014
18.785.208.940 889.098.758
12.438.916.838 -
13.978.167.115 December 2009
31 Desember
1.102.034.563 -
291.055.845 274.411.835.024
891.695.576 31.330.198.632
12.661.021.481 1.144.236.508
30.098.302.804 -
30.098.302.804 572.378.451
97.238.296 Dikreditkan
14.149.793.788 1.122.196.441
31 Desember
966.755.867 Credited charged to
Penyesuaian statement of income
14.311.759.624 Dikreditkan
12.708.891.689 dibebankan
January 2010 1 Januari
274.411.835.024 2.909.958.651
1.102.034.563
- 11.931.394.180
67