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