INVESTASI JANGKA PANJANG LAINNYA LONG TERM INVESTMENT OTHER

PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN ENTITAS ANAK For the Years Ended at Untuk Tahun-tahun yang Berakhir Pada Tanggal December 31, 2012 AND 2011 Expressed in Rupiah unless stated differenly 31 Desember 2012 dan 2011 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 16. 16. Laba sebelum taksiran manfaat beban Income before provision for tax benefit expense pajak menurut laporan laba rugi per consolidated statement of income konsolidasian Ditambah dikurangi: Additions deductions: Laba rugi Perusahaan anak sebelum Income loss of subsidiaries pajak penghasilan before income tax Laba komersial Perusahaan Commercial income before provision for tax sebelum taksiran beban pajak expense attributable to the Company Beda sementara: Temporary differences: Penyusutan aset tetap Depreciation fo fixed asset Penyisihan barang usang Provision for obsolete inventories Penyisihan piutang ragu-ragu Allowance for doubtful accounts Imbalan pasca kerja Provision for employee benefit obligation Beda tetap: Permanent differences Biaya pajak Tax expense Keuntungan kerugian penjualan Gain on sale fixed asset aset tetap Pendapatan bunga interest income Lain-lain Others Laba rugi fiskal Perusahaan sebelum kompensasi Fiscal profit loss Company before compensated kerugian fiskal with fiscal loss Rugi fiskal yang belum dikompensasi Uncompensated fiscal loss Akumulasi Rugi Fiskal Pajak Penghasilan Income tax Manfaat beban pajak penghasilan Perusahaan dan perusahaan Income tax benefit expenses of the Company and subsidiaries, consist of : anak terdiri dari : Pajak Kini Current tax Perusahaan The Company Perusahaan Anak Subsidiaries Tangguhan Deferred tax Perusahaan The Company Perusahaan Anak Subsidiaries Jumlah beban pajak konsolidasian Total Consolidated Income Tax Expenses 4,952,170,012 - - 2012 5,425,262,795 1,830,014,827 202,699,328 1,539,549,724 14,707,651,821 86,988,335,205 PERPAJAKAN Lanjutan TAXATION Continued 86,988,335,205 1,727,937,848 111,212,745 6,325,711,828 45,661,881 1,539,549,724 1,539,549,724 4,270,687,718 93,427,090,470 2011 2,582,426,211 26,829,142,912 12,125,225,611 21,876,972,900 261,207,550 15,440,048,327 1,727,937,848 - - 6,438,755,265 1,261,447,579 71,548,286,878 - 12,846,341 244,312,034 1,543,000 195,346,521 29,662,762 - 7,295,621 11,235,874 3,921,046,182 1,727,937,848 - - - - 92,681,250 46 PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN ENTITAS ANAK For the Years Ended at Untuk Tahun-tahun yang Berakhir Pada Tanggal December 31, 2012 AND 2011 Expressed in Rupiah unless stated differenly 31 Desember 2012 dan 2011 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 16. 16. Rincian aset pajak tangguhan per 31 Desember 2012 adalah sebagai berikut : Deferred tax account balance as of December 31, 2012 are as follows : 31 Desember 2011 Aset Liabilitas pajak tangguhan Deferred tax Deferred tax asset liabilities Rugi fiskal Fiscal loss Manfaat imbalan kerja Benefits of employee benefits Penyisihan piutang ragu Allowance for doubtful accounts Penyisihan penurunan nilai Provision for inventory obsolescence persediaan Penyusutan aset tetap Depreciation of fixed assets Perusahaan The Company Entitas Anak Subsidiaries Aset Pajak Tangguhan Deferred tax assets 31 Desember 2010 Aset Liabilitas pajak tangguhan Deferred tax Deferred tax asset liabilities Rugi fiskal Fiscal loss Manfaat imbalan kerja Benefits of employee benefits Penyisihan piutang ragu Allowance for doubtful accounts Penyisihan penurunan nilai Provision for inventory obsolescence persediaan Penyusutan aset tetap Depreciation of fixed assets Perusahaan The Company Entitas Anak Subsidiaries Aset Pajak Tangguhan Deferred tax assets Entitas Anak The Subsidiaries Dikreditkan dibebankan ke laba rugi Pada November 2009, WOW TV menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB antara lain sebesar Rp 15,554,650,668 untuk PPh Badan serta Rp 2,412,852,366 untuk PPN. Saat ini WOW TV sedang dalam proses banding pengadilan pajak. 31 Desember 2012 Berikut adalah ringkasan pemeriksaan pajak signifikan yang diterima oleh Grup pada tahun 2009, 2010, 2011, dan 2012. Pada November 2009, Artha Centra Graha menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB antara lain sebesar Rp 3,720,895,302 untuk PPh Badan, Rp 233,584,637 untuk PPh pasal 4 ayat 2, Rp 1,007,400,000 untuk PPh 23 serta Rp 1,388,018,369 untuk PPN. 2,963,146,629 244,312,034 3,402,805,184 16,427,201,993 On November 2009, Artha Centra Graha received several Tax Assessment Letter for Underpayment SKPKB which consist of Rp 3,720,895,302 for Corporate Income Tax, Rp 233,584,637 for Income tax article 4 2, Rp 1,007,400,000 for Income tax art 23 and Rp 1,388,018,369 for value added tax. 538,378,526 6,014,579,814 31 Desember 2011 The following is the summary of the significant tax assesment received by the Group in 2009,2010 2011, and 2012. 4,726,465,219 5,794,137,148 980,261,546 6,774,398,694 21,540,365,579 - 37,967,567,572 6,014,579,814 - 1,727,937,848 37,967,567,572 464,109,647 7,415,690 21,540,365,579 16,427,201,993 3,158,493,150 3,158,493,150 36,239,629,724 1,067,671,929 14,699,264,145 5,794,137,148 Dikreditkan dibebankan ke laba rugi 6,014,579,814 1,727,937,848 21,540,365,579 On November 2009, WOW TV received several Tax Assessment Letter for Underpayment SKPKB which consist of Rp 15,554,650,668 for Corporate Income Tax and Rp 12,412,852,366 for value added tax. WOW TV is currently in appealing process to the tax court. 195,346,521 457,503,707 PERPAJAKAN Lanjutan TAXATION Continued 456,693,957 21,540,365,579 1,539,549,724 39,507,117,296 - 464,109,647 385,750 463,723,898 1,539,549,724 17,966,751,717 6,014,579,814 995,882,233 1,311,244,127 995,882,233 - 315,361,895 47