Fixed Assets KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
251
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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