PERPAJAKAN lanjutan TAXATION continued

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan yang Berakhir pada tanggal 31 Maret 2013 dan 2012 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three-Month Ended March 31, 2013 and 2012 Expressed in rupiah, unless otherwise stated 40 15. PERPAJAKAN lanjutan 15. TAXATION continued e. Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: e. The computation of estimated income tax payable is as follows: 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Beban pajak penghasilan - kini 17,766,789,757 45,290,652,750 Income tax expense - current Dikurangi pajak penghasilan Less prepayments of dibayar di muka income taxes Pasal 22 333,090,000 4,212,875,503 Article 22 Pasal 25 11,450,602,758 39,146,494,146 Article 25 Total pajak penghasilan Total prepayments dibayar di muka 11,783,692,758 43,359,369,649 of income taxes Taksiran utang pajak Estimated income tax penghasilan 5,983,096,999 1,931,283,101 payable f. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku yang besarnya 25 atas laba sebelum pajak penghasilan dengan beban pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif untuk periode pelaporan yang berakhir pada tanggal 31 Maret 2013 dan 31 Desember 2012 adalah sebagai berikut: f. The reconciliation between income tax expense calculated by applying the applicable tax rate of 25 to the income before income tax and the income tax expense as shown in the statements of comprehensive income for the financial periods ended March 31, 2013 and December 31, 2012 is as follows: 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Laba sebelum pajak penghasilan Income before income per laporan laba rugi tax per statements of komprehensif 75,144,596,477 199,792,980,761 comprehensive income Beban pajak penghasilan Income tax expenseat the dengan tarif pajak yang berlaku 18,786,149,119 49,948,245,190 applicable tax rates Pengaruh pajak atas beda tetap: Tax effects on permanent differences: Beban yang tidak dapat dikurangkan 999,347,481 792,602,865 Non-deductible expenses Pendapatan bunga yang Interest income already dikenakan pajak final 20,011,881 97,415,319 subjected to final tax Beban pajak penghasilan 17,766,789,757 50,643,432,736 Income tax expense g. Liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax liability - net consists of the following: 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Aset pajak tangguhan Deferred tax asset Liabilitas imbalan kerja liability for employee karyawan 4,709,250,517 4,263,524,511 benefits Liabilitas pajak tangguhan Deferred tax liability Aset tetap 22,471,518,224 20,605,457,819 Fixed assets Liabilitas pajak tangguhan - neto 17,762,267,707 16,341,933,308 Deferred tax liability - net language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan yang Berakhir pada tanggal 31 Maret 2013 dan 2012 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three-Month Ended March 31, 2013 and 2012 Expressed in rupiah, unless otherwise stated 41 16. BEBAN AKRUAL 16. ACCRUED EXPENSES