Beban pajak penghasilan lanjutan Income tax expense continued

LAPORAN TAHUNAN 2011 ANNUAL REPORT PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 62 11. PERPAJAKAN lanjutan 11. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued 2011 2010 Laba konsolidasian sebelum Consolidated income before beban pajak penghasilan 5.089.952.338 4.722.623.381 income tax Laba entitas anak sebelum Subsidiaries’ income before beban pajak penghasilan 1.814.590.647 1.697.760.585 income tax Bagian atas laba bersih entitas Equity in net income asosiasi 15.071.957 9.241.108 of associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 50.090.416 17.143.458 eliminations Laba sebelum pajak penghasilan Income before income tax - Perseroan 3.310.380.150 3.032.765.146 the Company Perbedaan permanen: Permanent differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap 3.965.216 4.488.359 net book value of fixed assets Kesejahteraan karyawan 9.661.216 17.300.559 Employee welfare Penyisihan promosi Provision for sales promotion peningkatan penjualan 3.336.795 19.205.085 expense Pendapatan yang telah dikenakan Income subject to final tax, pajak penghasilan final 171.132.310 194.337.793 recorded on a net of tax basis Lain-lain 164.965.621 158.644.105 Others 10.796.538 5.300.315 Perbedaan temporer: Temporary differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap net book value of fixed dan beban tangguhan 40.990.450 13.377.760 assets and deferred charges Aset sewa 1.722.223 1.938.083 Leased assets Liabilitas imbalan kerja 12.052.991 10.385.229 Employee benefits liabilities Penyisihan persediaan usang Provision for obsolete and dan bergerak lambat 3.738.897 4.926.454 slow moving inventories Penyisihan penurunan nilai piutang 67.692 905.420 Allowance for impairment of receivable Penyisihan untuk beban restorasi 2.085.513 1.982.770 Provision for restoration expenses Gaji yang dikapitalisasi 20.192.782 34.648.386 Capitalized salary expenses Tunjangan produktivitas dan uang jasa 39.206.428 113.284.073 Productivity allowances and incentive Penyisihan lainnya 47.239.147 51.613.480 Other provisions 32.432.265 62.803.263 Laba kena pajak - Perseroan 3.353.608.953 2.975.262.198 Taxable income - the Company Beban pajak penghasilan Income tax expense Perseroan - kini 670.721.791 595.052.439 the Company - current Beban pajak penghasilan Income tax expense entitas anak - kini 479.971.081 452.605.221 subsidiaries - current 1.150.692.872 1.047.657.660 Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, Perseroan belum menyampaikan Surat Pemberitahuan Pajak Tahunan SPT untuk tahun pajak 2011. Namun demikian, taksiran penghasilan kena pajak tersebut di atas akan dilaporkan dalam SPT tahun 2011. Jumlah taksiran penghasilan kena pajak tahun 2010 sama dengan jumlah yang dilaporkan pada SPT untuk tahun pajak 2010. Up to the completion date of these consolidated financial statements, the Company has not submitted its annual tax return SPT for 2011 fiscal year. However, the estimated taxable income presented above will be reported in the 2011 annual tax return. The estimated taxable income of the Company for year 2010 is the same with the amount reported in the SPT for the fiscal year 2010. PT SEMEN GRESIK PERSERO Tbk. PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 63 11. PERPAJAKAN lanjutan 11. TAXATION continued