Fixed Assets KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN

251 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated Sub jumlah pindahan Sub total transfer Pajak Lainnya Other Tax Pajak Pertambahan Nilai Value added tax Jumlah pajak dibayar dimuka Total prepaid tax b. Utang Pajak b. Taxes Payable Pajak Penghasilan: Income tax: Pajak Penghasilan Pasal 21 Income tax article 21 Pajak Penghasilan Pasal 2326 Income tax article 2326 Pajak Penghasilan pasal 25 Income tax article 25 Pajak Penghasilan pasal 29 Income tax article 29 Pajak Lainnya: Other tax: Pajak Pertambahan Nilai Value added tax Pajak lainnya Other tax Jumlah utang pajak Total taxes payable 85.574.190.357 84.249.310.677 66.324.021.365 5.648.142.960 10.649.293.201 39.521.439.907 125.647.011.688 81.214.631.007 Perusahaan menerima surat konfirmasi Daftar Sisa Tagihan Pajak dari Direktorat Jenderal Pajak Kantor Pelayanan Pajak Badan Usaha Milik Negara, atas surat Ketetapan Pajak Surat Tagihan pajak dengan rincian sebagai berikut: Company received a letter of confirmation from the List of Tax Collection of Tax Time Tax Office Directorate General of State-Owned Enterprises, for an assessment tax invoice with details as follows: 11.682.767.023 6.323.795.914 97.256.957.380 90.573.106.591 222.903.969.068 171.787.737.598 Pada tahun 2012, KPP BUMN menerbitkan 10 SKP Kurang Bayar SKPKB pada bulan Agustus 2012 sebesar Rp7.504.997.401 dan 2 STP pada bulan Mei 2012 sebesar Rp.44.827.435 dan November 2012 sebesar Rp.539.953.603 atas koreksi PPN masukan konfirmasi negatif pemeriksaan 2009 dan bunga PPN ekualisasi omset dengan PPN keluaran yang dilaporkan. In the 2012, KPP BUMN issued 10 tax letters underpayment assessment on August 2012 amounting to Rp7.504.997.401 and 2 STP on May 2012 amounting to Rp.44.827.435 and November 2012 amounting to Rp.539.953.603 for VAT correction negative confirmation of tax audit and interest of equalization VAT turnover with reported VAT out. Dalam pemeriksaan pajak atas SPT PPh Badan tahun pajak 2009, KPP BUMN melakukan sejumlah koreksi fiskal, termasuk koreksi sebesar Rp.50.085.379.492 terhadap penyusutan atas Aset BPYBDS. Pada tanggal 22 Agustus 2011, Perusahaan mengajukan Surat Keberatan Pajak kepada KPP BUMN atas SKPLB PPh Badan tahun Pajak 2009 tersebut berkaitan dengan sejumlah koreksi fiskal. Sampai dengan Laporan ini diterbitkan, Surat Keputusan atas Surat Keberatan Pajak yang diajukan Perusahaan belum dikeluarkan oleh KPP BUMN. During tax audit on Corporate Income Tax of FY 2009, KPP BUMN made a number of fiscal corrections, including correction in the amount of Rp.50.085.379.492 against depreciation on BPYBDS Assets. On August 22, 2011 the Company filed Tax Objection Letter to KPP BUMN against SKPLB of Corporate Income Tax of FY 2009 in connection with several fiscal corrections. Until the date of this report, Decision Letter on Tax Objection Letter filed by the Company has not been issued by KPP BUMN. 23.598.918.404 2012 2011 46.094.207.285 2012 2011 1.312.185.780 1.241.080.613 42.465.344.168 33.906.372.805 2.579.489.837 2.138.675.335 41.153.158.388 22.357.837.791 252 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated Jatuh Tempo Maturity 002261070505110 002251061005110 000011061209312 Sudah Dibayar Kep-1107WPJ.192012 Sudah Dibayar Kep-1108WPJ.192012 Sudah Dibayar Kep-1109WPJ.192012 Sudah Dibayar Kep-1110WPJ.192012 Sudah Dibayar Kep-1087WPJ.192012 Sudah Dibayar Kep-1089WPJ.192012 Sudah Dibayar Kep-1090WPJ.192012 Sudah Dibayar Kep-1092WPJ.192012 Sudah Dibayar Kep-1111WPJ.192012 Sudah Dibayar Kep-1094WPJ.192012 Sudah Dibayar 000521071109312 Sudah Dibayar Jumlah Total c. c. Laba Rugi Komersial Sebelum Commercial profit loss before estimation Taksiran Pajak Penghasilan of Income tax Dikurangi: Laba Entitas Anak Less: Subsidiaries profit Beda Temporer: Temporary Difference: Penyusutan Depreciation Amortisasi Amortization Imbalan Pasca Kerja Post-employment benefit obligation Utang Iuran Pensiun Sekaligus Debt of pension dues paid at once Penyisihan Piutang Ragu-ragu Allowance for doubtful account Penurunan Nilai Persediaan Impairment in value of inventories Penurunan Nilai Aset Impairment of assets Beda Tetap: Fixed Difference: Beban Tidak Diperkenankan Non - Deductible expense Bunga Deposito Time deposit interest income Pendapatan Sewa Rent revenue Beban Penyusutan Depreciation expense Deviden entitas anak Dividend Subsidiaries Taksiran Laba Rugi Fiskal Estimated fiscal income loss Laba Rugi Fiskal - dibulatkan Fiscal income loss - roundings 07062012 19092012 19092012 19092012 20092012 19092012 19092012 19092012 20092012 - 4.331.428.672 - 22062012 44.827.435 637.012.931 832.967.046 603.627.484 1.328.384.858 731.101.639 582.506.800 500.971.678 792.494.476 1.142.208.708 353.721.781 539.953.603 290.406.317.435 Perhitungan Taksiran Pajak Penghasilan Badan 2012 2011 Calculation of Parent Corporate Income Tax Estimation 19092012 3 4 5 6 7 8 9 10 11 12 13 20092012 620.593.484.000 324.412.347.000 474.678.750 987.445.715 5.983.788.601 437.699.173 24.165.665.805 12.712.605.184 17.095.543.402 2.167.044.766 9.565.761.555 39.428.205.580 73.434.235.417 620.593.484.376 324.412.347.272 282.802.925.804 220.389.028.417 6.431.807.781 Proses Penagihan Terakhir Date Pajak Last billing process SK JT Remaining tax Keterangan Tanggal Decree 521.245.852.871 8.089.778.439 9.417.726.610 10.343.678.788 26122012 521.245.852.871 294.737.746.107 24.546.968.977 21.759.724.688 Maturity bill Explanation Date 1 30122010 2.253.900.349 14 23052012 10082012 10082012 10082012 10082012 10082012 10082012 10082012 10082012 No. No. SKP SPT Tanggal Sisa Tagihan 10082012 10082012 28112012 29012011 29012011 2.185.048.934 2 30122010 68.851.415 9.688.997.000 27.335.372.000 79.500.000.000 79.500.000.000 4.150.859.761 1.522.258.150 89.781.869.950 10.469.105.945 181.080.138.222 137.035.433.597 253 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated Tarif Pajak Tax rate ▷ ▷ Taksiran Pajak Kini Entitas Induk Parent Entity current tax provision Kredit Pajak: Tax deduction: Pajak Penghasilan Pasal 22 Income Tax Article 22 Pajak Penghasilan Pasal 23 Income Tax Article 23 Pajak Penghasilan Pasal 25 Income Tax Article 25 Jumlah kredit pajak Total tax deduction Kekurangan kelebihan pajak Tax deficiency excess d. Rincian Beban Pendapatan Pajak d. Details of Expense Income Taxes Entitas Induk: Parent Entity: Beban Pajak Kini Current tax expense Beban Pendapatan Pajak Tangguhan Deferred tax expense income Jumlah Pendapatan Beban Pajak Penghasilan Entitas Anak: Subsidiary: Beban Pajak Kini Current tax expense Beban Pendapatan Pajak Tangguhan Deferred tax expense income Jumlah Pendapatan Beban Pajak Penghasilan Konsolidasian: Consolidated: Beban Pajak Kini Current tax expense Beban Pendapatan Pajak Tangguhan Deferred tax expense income Jumlah Pendapatan Beban Total income expense of income Pajak Penghasilan tax e. Pajak Tangguhan e. Deferred Tax 171.820.956 2.663.762.652 17.889.263.272 5.852.306.068 173.209.455.228 89.619.155.470 2.410.021.348 7.193.288.743 152.910.170.607 90.960.138.145 18.061.084.228 8.516.068.720 2.305.228.935 43.786.615.969 6.728.250.499 43.075.504.128 32.548.167.409 88.824.349.635 41.581.646.843 66.324.021.365 39.521.439.907 96.812.444.213 Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on the effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting with tax bases of assets and liabilities. Details of deferred tax assets and liabilities are as follows: Total income expense of income tax Total income expense of income tax 155.148.371.000 81.103.086.750 155.148.371.000 81.103.086.750 25 x 620.593.484.000 25 x 324.412.347.000 2012 2011 2011 155.148.371.000 81.103.086.750 2.238.200.393 9.857.051.395 1.962.229.538 2012 170.799.433.880