UTANG USAHA TRADE PAYABLES
are in Indonesian language.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010 Expressed in Rupiah Unless Otherwise Stated
68
15. PERPAJAKAN lanjutan 15. TAXATION continued
Pada bulan April 2011, Perusahaan menerima berbagai macam Surat Ketetapan pajak SKP
dan Surat Tagihan Pajak STP atas kurang bayar pajak dan denda berdasarkan hasil
pemeriksaan pajak penghasilan pasal 4 2, 21, 22, 23, pajak penghasilan badan dan pajak
pertambahan nilai untuk tahun pajak 2009 sebesar Rp3.809.584.994. Selain itu
Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar SKPLB atas hasil
pemeriksaan tagihan pajak penghasilan badan tahun 2009 dan Pajak Pertambahan Nilai
untuk tahun fiskal 2009 masing-masing sebesar Rp37.546.192.351 dan
Rp21.004.013.269, setelah dikurangi dengan kurang bayar pajak dan denda dari taksiran
tagihan pajak penghasilan tahun 2010 sebesar Rp1.577.331.529 dan denda pajak atas pajak
penghasilan pasal 4 2, 21 dan pajak pertambahan nilai sebesar Rp3.809.584.994
dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya”
pada laporan laba rugi komprehensif konsolidasian tahun 2011.
In April 2011, the Company received various tax assessment letters SKP and tax
collection letters STP for underpayment of taxes and tax penalties based on the
assessments of income taxes articles 4 2, 21, 22, 23, corporate income tax and value
added taxes for 2009 fiscal year amounting to Rp3,809,584,994. The Company also received
tax overpayment SKPLB on assesment of claim for tax refund for 2009 fiscal year and
value added taxes for 2009 fiscal year amounting to
Rp37,546,192,351 and
Rp21,004,013,269, respectively, after
deduction of underpayment of taxes and tax penalties of 2010 fiscal year amounting to
Rp1,577,331,529 and tax penalties on income taxes articles 4 2, 21, 22, 23, corporate
income tax and value added taxes amounting to Rp3,809,584,994 are recorded as tax
expenses and are presented as part of “Other operating expenses” in the 2011 consolidated
statements of comprehensive income.
Pada bulan Februari
2012, Perusahaan menerima berbagai macam Surat Ketetapan
pajak SKP dan Surat Tagihan Pajak STP atas kurang bayar pajak dan denda
berdasarkan hasil pemeriksaan pajak penghasilan pasal 4 2, 21, 22, 23, pajak
penghasilan badan dan pajak pertambahan nilai untuk tahun pajak 2010 sebesar
Rp1.016.250.846. Selain itu Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar
SKPLB atas hasil pemeriksaan tagihan pajak penghasilan badan tahun 2010 dan Pajak
Pertambahan Nilai untuk tahun fiskal 2010 masing-masing sebesar Rp7.744.163.104 dan
Rp 15.882.148.912, setelah dikurangi dengan kurang bayar pajak dan denda dari taksiran
tagihan pajak penghasilan tahun 2010 sebesar Rp1.135.870.572 dan denda pajak atas pajak
penghasilan pasal 4 2, 21 dan pajak pertambahan nilai sebesar Rp1.016.250.846
dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya”
pada laporan laba rugi komprehensif konsolidasian tahun 2011.
In February 2011, Company received various tax assessment letters SKP and tax
collection letters STP underpayment of taxes and tax penalties based on the assessments
of income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes
for 2010 fiscal year amounting to Rp1,016,250,846. The Company also received
tax overpayment SKPLB on assesment of claim for tax refund for 2010 fiscal year and
value added taxes for 2010 fiscal year amounting to Rp7,744,163,104 and
Rp15,882,148,912, respectively, after deduction of underpayment of taxes and tax
penalties of 2010 fiscal year amounting to Rp1,135,870,572 and tax penalties on income
taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes amounting
to Rp1,016,250,846 are recorded as tax expenses and are presented as part of “Other
operating expenses” in the 2011 consolidated statements of comprehensive income.
are in Indonesian language.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2011 and 2010 Expressed in Rupiah Unless Otherwise Stated
69
15. PERPAJAKAN lanjutan 15. TAXATION continued
e. Rekonsiliasi antara laba sebelum beban pajak
penghasilan badan yang dihitung dengan menggunakan tarif pajak yang berlaku, dengan
beban pajak penghasilan badan adalah sebagai berikut:
e. Reconciliation between income before
corporate income tax expense multiplied by applying the applicable tax rates to the
corporate income tax expense is as follows:
2011 2010
Laba sebelum beban pajak penghasilan badan menurut
Income before corporate income laporan laba rugi
tax expense per consolidated komprehensif konsolidasi
418.222.400.913 276.975.654.422
statements of comprehensive income Laba Entitas anak sebelum
Subsidiary’s income before income beban pajak penghasilan
30.355.487.301 51.075.103.598
tax expenses Laba Perusahaan sebelum beban
The Company’s income before income pajak Penghasilan
387.866.913.612 225.900.550.824
tax expenses Beban pajak penghasilan dengan
Income tax expense based on prevailing tarif pajak yang berlaku
96.966.728.389 57.225.137.647
tax rates Pengaruh pajak atas beda tetap:
Tax effects of permanent differences: Dividen Entitas anak di luar
Dividend from foreign a Subsidiary negeri Catatan 4
10.042.537.500 3.569.060.323
Note 4 Jamuan dan sumbangan
1.611.382.990 1.223.336.060
Representation and donation Beban pajak
1.545.740.960 5.463.022.391
Tax expenses Beban yang tidak dapat
dikurangkan 520.958.989
762.384.158 Non-deductible expenses
Beban bunga yang tidak dapat dikurangkan
36.636.440 72.331.346
Non-deductible interest expense Penyusutan aset tetap
31.669.515 16.479.492
Depreciation of fixed assets Pendapatan yang dikenakan
pajak penghasilan final Income subject to final tax
Bunga 144.574.016
297.360.940 Interest
Sewa 629.752.580
541.854.666 Rent
Beban pajak penghasilan Income tax expenses
Perusahaan 109.981.328.187
67.492.535.811 Company
Entitas anak 5.232.331.207
8.094.258.483 Subsidiary
Beban pajak penghasilan Consolidated corporate income
badan konsolidasi 115.213.659.394
75.586.794.294 tax expense
f. Pengaruh pajak tangguhan atas beda
temporer antara laporan keuangan konsolidasian untuk tujuan komersial dan
perpajakan atas aset dan liabilitas Perusahaan pada tanggal 31 Desember 2011 dan 2010
adalah sebagai berikut: f.
The deferred tax effects of the temporary differences between the commercial and the
tax bases on the Company’s assets and liabilities as of December 31, 2011 and 2010
are as follows:
2011 2010
Aset pajak tangguhan Deferred tax assets
Estimasi liabilitas imbalan Estimated liabilities for
kerja karyawan 4.169.976.642
2.778.348.122 employees’ benefits
Cadangan penurunan nilai 1.361.680.782
902.509.431 Allowance for impairment
Penyisihan atas penurunan Allowance for decline in value
nilai persediaan 1.307.621.773
989.150.908 of inventories
Biaya yang masih harus dibayar 271.250.000
256.250.000 Accrued expenses
Lain - lain 239.388.127
183.548.330 Others