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