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