PERPAJAKAN lanjutan TAXATION continued

429 IPC • Laporan Tahunan 2014 Annual Report the Indonesian language. PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for The Year then Ended Expressed in Thousands of Indonesian Rupiah, Unless Otherwise Stated 78 23. PERPAJAKAN lanjutan 23. TAXATION continued b. Utang pajak b. Taxes payable 31 Desember 2014 31 Desember 2013 December 31, 2014 December 31, 2013 Perusahaan The Company Pajak Pertambahan Nilai 55.388.681 111.996.035 Value Added Tax Pajak Penghasilan Income Taxes PPh Pasal 4 2 13.943.381 19.766.820 Income tax Article 4 2 PPh Pasal 15 14.657 24.024 Income tax Article 15 PPh Pasal 21 11.066.328 10.792.077 Income tax Article 21 PPh Pasal 23 4.219.026 3.447.377 Income tax Article 23 PPh Pasal 25 20.844.795 19.015.611 Income tax Article 25 PPh Pasal 29 - 57.519.511 Income tax Article 29 Lainnya 690.208 - Others Sub-total 106.167.076 222.561.455 Sub-total Entitas anak Subsidiaries Pajak Pertambahan Nilai 42.935.322 5.824.605 Value Added Tax Pajak Pertambahan Nilai WAPU 2.194.969 Value Added Tax – Tax Collector Pajak Penghasilan Income Taxes Pasal 4 2 2.375.606 850.278 Article 42 Pasal 21 25.231.166 9.994.099 Article 21 Pasal 23 6.179.889 2.764.354 Article 23 Pasal 25 11.026.995 4.485.482 Article 25 Pasal 26 65.058 1.277.188 Article 26 Pasal 29 65.927.998 18.304.714 Article 29 Pajak Bumi dan Bangunan 10.200 10.200 Land and Building Tax Lainnya 3.860.205 - Others Sub-total 157.612.439 45.705.889 Sub-total Total 263.779.515 268.267.344 Total c. Pajak penghasilan badan c. Corporate income tax Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak pada tahun 2014 dan 2013 adalah sebagai berikut: The reconciliation between income before income tax per consolidated statement of comprehensive income and estimated taxable income in 2014 and 2013 are as follows: Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31, 2014 2013 Laba sebelum pajak Income before income tax as shown penghasilan menurut laporan laba in the consolidated statement rugi komprehensif konsolidasian 2.041.742.540 2.342.832.797 of comprehensive income Dikurangi: Less: Laba entitas anak sebelum Income before income tax pajak penghasilan 254.069.104 293.304.137 of subsidiaries Pendapatan kena pajak final 375.547.424 393.456.992 Income subject to final tax Laba sebelum pajak Income before income tax penghasilan - Perusahaan 1.412.126.012 1.656.071.668 expenses - the Company Beda temporer: Temporary differences: Penyisihan penurunan nilai piutang 43.869.242 56.257.824 Provision for impairment of receivables Amortisasi aset lain-lain 629.275 15.268.733 Amortization of other assets Penyisihan imbalan kerja karyawan 44.744.521 32.356.786 Provision for employee benefits Penyusutan aset tetap 244.721.246 231.753.507 Depreciation of fixed assets 430 IPC • Laporan Tahunan 2014 Annual Report the Indonesian language. PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for The Year then Ended Expressed in Thousands of Indonesian Rupiah, Unless Otherwise Stated 79 23. PERPAJAKAN lanjutan 23. TAXATION continued