PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2009 and 2008 Expressed in Rupiah Unless Otherwise Stated
28
13. TAXATION continued
c. Reconciliation between income before corporate income tax expense as shown in the consolidated statements of income, and the taxable income for the years ended December 31, 2009 and 2008
is as follows:
2009 2008
Income before corporate income tax expense per consolidated statements of income
164,140,733,192 147,902,338,806
Subsidiary’s income before income tax expenses 16,438,250,626
- Income before income tax expenses
147,702,482,566 147,902,338,806
Temporary differences Provision for doubtful accounts
3,046,700,000 -
Provision for decline in value of inventories 2,175,351,177
1,090,582,711 Estimated liabilities for employees’ benefits
2,026,193,412 1,717,165,407
Accrued salary expenses 551,839,075
2,572,160,925 Finance lease payables
117,823,083 117,823,083
Gain on sale of fixed assets 3,649,737
2,653,994 Depreciation of fixed assets
2,000,583,367 1,376,555,364
Equity income in earnings of an associate company -
2,128,534,363 Permanent differences
Representation and donation 5,894,864,347
1,283,599,598 Non-deductible expenses
4,128,602,123 3,292,708,709
Non-deductible interest expense 2,350,907,108
341,172,394 Tax expenses
371,602,490 973,200,855
Depreciation of fixed assets 87,890,625
23,437,500 Interest income already subjected to final tax
3,475,623,704 2,457,443,560
Rent income already subjected to final tax 428,528,663
291,342,662
Taxable income 162,553,170,009
152,827,321,867
d. The computation of corporate income tax payable claims for tax refund is as follows:
2009 2008
Corporate income tax expense - current year Company
45,514,887,600 45,830,696,300
Subsidiary 2,312,754,321
- Total income tax expenses per consolidated
statements of income 47,827,641,921
45,830,696,300 Prepayments of income taxes
The Company Article 22
82,656,866,441 72,786,307,126
Article 23 213,749,322
- Article 25
1,767,795,717 5,926,477,736
Total 84,638,411,480
78,712,784,862
Estimated claims for tax refund Company
39,123,523,880 32,882,088,562
Income tax payable Subsidiary
2,099,255,564 -
PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2009 and 2008 Expressed in Rupiah Unless Otherwise Stated
29
13. TAXATION continued 2009
