Earnings per share SUMMARY
8. PERPAJAKAN lanjutan
8. TAXATION continued
d. Perhitungan
beban dan utang pajak penghasilan badan tahun berjalan lanjutan d. Calculation of current year corporate income tax payable and expense continued Rekonsiliasi antara laba sebelum pajak penghasilan badan sebagaimana disajikan dalam laporan laba rugi komprehensif dan estimasi laba kena pajak Perusahaan serta perhitungan beban dan utang pajak penghasilan badan tahun berjalan adalah sebagai berikut lanjutan: The reconciliation between income before corporate income tax as shown in the statement of comprehensive income and the Company’s estimated taxable income, current year corporate income tax payable and expense are as follows continued: Tahun yang berakhir pada tanggal 31 DesemberYear ended December 31 ________________________________ 2013 2012 Ditambahdikurangi perbedaan temporer: Adddeduct temporary differences: Selisih penyusutan aset tetap antara fiskal dan laporan Difference between fiscal and keuangan setelah dikurangi commercial depreciation of pembayaran utang sewa fixed assets net of payment pembiayaan 4.487.792.060 7.550.540.486 of obligations under finance lease Penyisihan imbalan kerja karyawan 37.376.359.154 41.311.582.527 Provision for employee benefits Penyisihan persediaan usang 180.086.700 56.835.204 Allowance for inventories obsolescence Penghapusan penurunan Write-off for impairment nilai piutang usaha - 21.985.220 of trade receivables 33.068.653.794 33.795.892.025 Estimasi laba kena pajak 370.518.594.202 389.768.612.027 Estimated taxable income Beban pajak penghasilan badan tahun berjalan berdasarkan Corporate income tax expense for the year tarif pajak yang berlaku 92.629.648.550 97.442.153.007 at applicable tax rate Dikurangi pajak penghasilan dibayar di muka: Less prepayments: Pajak penghasilan pasal 22 13.128.935.823 11.274.595.432 Income tax article 22 Pajak penghasilan pasal 23 80.905.291 285.723.184 Income tax article 23 Pajak penghasilan pasal 25 72.717.697.458 65.169.852.631 Income tax article 25 85.927.538.572 76.730.171.247 Kurang bayar pajak Under-payment penghasilan badan Catatan 8b 6.702.109.978 20.711.981.760 corporate income tax Note 8b Tanggal 15 Januari 2014, Perusahaan telah membayar cicilan pajak penghasilan pasal 25 periode Desember 2013 sebesar Rp6.680.391.852. Perusahaan telah mengajukan dan melaporkan pada tangal 17 Januari 2014. On January 15, 2014, the Company has paid December 2013 installment of income tax article 25 amounting to Rp6,680,391,852. The Company has submitted and reported it on January 17, 2014. Direktorat Jenderal Pajak dapat menetapkan atau mengubah kewajiban pajak dalam batas waktu lima tahun sejak tanggal terutangnya pajak. The Directorate General of Taxes may assess or amend taxes within five years from the date the tax becomes due.Parts
» Relationship with Consumers TOTO Indonesia | Investors
» Relationship with Suppliers TOTO Indonesia | Investors
» Relationship with the Government
» Relationship with Shareholders TOTO Indonesia | Investors
» Relationship between Employees with the Company and Relationship among the Employees
» Relationship with the Society
» Hubungan dengan Konsumen TOTO Indonesia | Investors
» Hubungan dengan Pemasok TOTO Indonesia | Investors
» Hubungan dengan Pemerintahan TOTO Indonesia | Investors
» Hubungan dengan Pemegang Saham
» Hubungan Karyawan dengan Perusahaan dan antar Karyawan
» Hubungan dengan Masyarakat TOTO Indonesia | Investors
» UMUM TOTO Indonesia | Investors
» Company’s establishment GENERAL
» Penawaran umum efek Perusahaan
» Company’s public share offering
» UMUM lanjutan TOTO Indonesia | Investors
» Karyawan, komisaris, direksi dan komite
» Employees, commissioners, directors and
» Dasar penyajian laporan keuangan
» Transaksi dan saldo dalam mata uang
» Fixed assets continued SUMMARY
» Pajak penghasilan badan SUMMARY
» Corporate income tax SUMMARY
» Pajak penghasilan badan lanjutan
» Corporate income tax continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penyisihan imbalan kerja karyawan
» Provision for employee benefits
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Instrumen keuangan Financial instruments
» Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan SUMMARY
» Financial assets continued SUMMARY
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya perolehan yang diamortisasi dari
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Investasi pada entitas asosiasi
» Investment in associates SUMMARY
» Investasi pada entitas asosiasi lanjutan
» Investment in associates continued
» Peristiwa setelah periode pelaporan
» Events after the reporting period
» Perubahan kebijakan akuntansi di periode
» SUMBER ESTIMASI DAN KETIDAKPASTIAN
» SOURCES TOTO Indonesia | Investors
» SUMBER TOTO Indonesia | Investors
» CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TOTO Indonesia | Investors
» TRADE RECEIVABLES TOTO Indonesia | Investors
» PIUTANG USAHA lanjutan TOTO Indonesia | Investors
» TRADE RECEIVABLES continued TOTO Indonesia | Investors
» PIUTANG LAIN-LAIN TOTO Indonesia | Investors
» OTHER RECEIVABLES TOTO Indonesia | Investors
» PERSEDIAAN TOTO Indonesia | Investors
» INVENTORIES TOTO Indonesia | Investors
» PERSEDIAAN lanjutan TOTO Indonesia | Investors
» INVENTORIES continued TOTO Indonesia | Investors
» PERPAJAKAN TOTO Indonesia | Investors
» PERPAJAKAN lanjutan TOTO Indonesia | Investors
» Beban pajak penghasilan badan
» Corporate income tax expense
» Perhitungan beban TAXATION continued
» Aset dan liabilitas pajak tangguhan
» Deferred tax assets and liabilities
» Ketetapan pajak TAXATION continued
» Tax assessments TAXATION continued
» Ketetapan pajak lanjutan TAXATION continued
» Tax assessments continued TAXATION continued
» ASET LANCAR LAINNYA TOTO Indonesia | Investors
» OTHER CURRENT ASSETS TOTO Indonesia | Investors
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» ASET TIDAK LANCAR LAINNYA lanjutan OTHER NON-CURRENT ASSETS continued
» PINJAMAN JANGKA PENDEK SHORT-TERM BORROWINGS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM BORROWINGS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» LIABILITAS IMBALAN TOTO Indonesia | Investors
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS
» LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES
» UTANG LAIN-LAIN PIHAK BERELASI OTHER PAYABLES TO RELATED PARTIES
» Penyisihan imbalan kerja PENYISIHAN IMBALAN KERJA KARYAWAN PROVISION FOR EMPLOYEE BENEFITS
» Mutasi penyisihan imbalan kerja
» PENYISIHAN IMBALAN TOTO Indonesia | Investors
» MODAL SAHAM TOTO Indonesia | Investors
» SHARE CAPITAL TOTO Indonesia | Investors
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM GENERAL RESERVE
» DIVIDEN DIVIDENDS TOTO Indonesia | Investors
» DIVIDEN lanjutan DIVIDENDS continued
» PENJUALAN NETO TOTO Indonesia | Investors
» NET SALES TOTO Indonesia | Investors
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» PENDAPATAN LAINNYA OTHER INCOME
» BEBAN USAHA OPERATING EXPENSES
» BEBAN LAINNYA OTHER EXPENSES
» Pendapatan keuangan PENDAPATAN DAN BIAYA KEUANGAN FINANCIAL INCOME AND COST
» Financial income PENDAPATAN DAN BIAYA KEUANGAN FINANCIAL INCOME AND COST
» Biaya keuangan PENDAPATAN DAN
» Financial cost PENDAPATAN DAN
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND TOTO Indonesia | Investors
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
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