PERPAJAKAN lanjutan TAXATION continued
PT Sumber Alfaria Trijaya Tbk 2013
Laporan Tahunan
176
The original consolidated financial statements included herein are in Indonesian language.
PT SUMBER ALFARIA TRIJAYA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam Jutaan Rupiah, Kecuali Disebutkan Lain
PT SUMBER ALFARIA TRIJAYA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Ended
Expressed in Millions of Rupiah, Unless Otherwise Stated
82
13. PERPAJAKAN lanjutan 13. TAXATION continued
Utang pajak terdiri dari: lanjutan Taxes payable consists of: continued
1 Januari 2012 31 DesemberDecember 31,
31 Desember 2011 January 1, 2012
2013 2012
December 31, 2011 Disajikan kembali, Catatan 2 dan 4
As restated, Notes 2 and 4
Pajak penghasilan lanjutan Income taxes continued
Entitas Anak Subsidiaries
Pasal 42 2.136
924 2.948
Article 42 Pasal 21
109 421
562 Article 21
Pasal 23 126
101 45
Article 23 Pasal 25
295 188
- Article 25
Pasal 29 1.579
2.123 50
Article 29 Pajak Pembangunan 1 PB-1
199 188
47 Development tax 1 PB-1
Pajak Pertambahan Nilai Value Added tax
Entitas Anak -
4.100 5.693
Subsidiaries
Total 20.703
38.657 22.952
Total
Rekonsiliasi antara
laba sebelum
pajak penghasilan badan seperti yang disajikan dalam
laporan laba rugi komprehensif konsolidasian
dengan penghasilan kena pajak untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2013
dan 2012 adalah sebagai berikut: The
reconciliation between
income before
corporate income tax as shown in the consolidated statements of comprehensive income with taxable
income for the years ended December 31, 2013 and 2012 are as follows:
Tahun yang berakhir pada tanggal 31 Desember
For the year ended December 31, 2013
2012 Disajikan kembali,
Catatan 2 dan 4 As restated,
Notes 2 and 4
Laba sebelum pajak penghasilan Income before corporate income
menurut laporan laba rugi tax as shown in the consolidated
komprehensif konsolidasian 667.026
608.543 statements of comprehensive income
Dikurangi: Deduct:
Laba Entitas Anak sebelum Income of Subsidiaries before
pajak penghasilan 69.993
40.803 income tax
Laba sebelum pajak Income before income tax
penghasilan Perusahaan 597.033
567.740 attributable to the Company
Beda temporer: Temporary differences:
Beban kesejahteraan karyawan 77.876
45.073 Employees’ benefits expense
Beban akrual 27.618
60.992 Accrual expense
Penyusutan aset sewaan 11.417
6.814 Depreciation of leased assets
Laba penjualan aset tetap 5.636
4.773 Gain on sale of fixed assets
Bunga utang sewa pembiayaan 2.450
1.509 Interest on finance lease payables
Penyisihan atas persediaan usang 1.033
653 Allowance for inventory obsolescence
Penyusutan aset tetap 72.542
115.566 Depreciation of fixed assets
Pembayaran utang sewa pembiayaan 32.265
18.652 Payment of finance lease payables
Beda temporer - neto 21.223
15.710 Net temporary differences
2013 Annual Report
PT Sumber Alfaria Trijaya Tbk
177
The original consolidated financial statements included herein are in Indonesian language.
PT SUMBER ALFARIA TRIJAYA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam Jutaan Rupiah, Kecuali Disebutkan Lain
PT SUMBER ALFARIA TRIJAYA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Ended
Expressed in Millions of Rupiah, Unless Otherwise Stated
83
13. PERPAJAKAN lanjutan 13. TAXATION continued