Goodwill - JKON Annual Report 2009

PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN PERUSAHAAN ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada 31 Desember 2009 dan 2008 Dalam Rupiah Penuh PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2009 and 2008 In Full Rupiah d131 Maret 2010 50 Paraf

d. Pajak Kini

d. Current Tax

Rekonsiliasi antara laba akuntansi sebelum taksiran pajak penghasilan menurut laporan laba rugi dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before income tax expense as shown in the consolidated statements of income, and estimated taxable income of the Company is as follows: 2009 2008 Rp Rp Laba Bersih Akuntansi Sebelum Taksiran Pajak Penghasilan 196,528,686,955 170,266,315,726 Net Income Before Provision for Income Tax Laba Rugi Bagian Perusahaan Anak Subsidiaries’ Income Before Income Sebelum Pajak Penghasilan 130,706,402,567 112,979,642,344 Expense Tax Eliminasi Laba Perusahaan Anak 89,209,328,999 75,758,295,839 Eliminate on Subsidiaries Income Goodwill 1,549,371,292 1,549,371,292 Goodwill 156,580,984,679 134,594,340,513 Pendapatan Beban Lain-lain Perusahaan - Bersih -- 14,304,399,538 The Companys Other Income Expense - Net 156,580,984,679 120,289,940,975 Bagian Laba Perusahaan Anak 89,209,328,999 75,758,295,839 Income from Subsidiaries Laba Proyek Kerjasama Operasi 8,016,388,747 7,514,354,246 Income from Joint Operation Pendapatan Final Konstruksi Bersih 28,625,514,578 -- 30,729,752,355 37,017,290,890 Prosentase Pajak Penghasilan Nonfinal - 40.50 Percentage of Non-final Income Tax Laba Komersil Non Final 30,729,752,355 14,992,002,810 Non-final Taxable Income Beda Waktu Timing Differences Beban Manfaat Kesejahteraan Karyawan -- 553,398,430 Employee Benefit Expense - Severance Pembayaran Imbalan Pasca Kerja -- 439,672,738 Payments of Post Employee Benefit Pembayaran Iuran Pensiun -- 603,010,001 Payments of Pension Premium Penyusutan Aktiva Tetap -- 176,161,289 Depreciation Expense -- 313,123,020 Beda Tetap Permanent Differences Pendapatan Bunga 11,013,685,221 -- Interest Revenue Laba Rugi dari Penurunan Nilai Investasi 1,883,250,000 865,000,000 Loss from Decrease in Value of Investment Laba Penjualan Aset Tetap 280,992,680 -- Gain on Sale of Fixed Assets Pendapatan Sewa 172,615,501 -- Rental Revenue Bunga Pinjaman Anak Usaha -- 5,649,481,916 Loan Interest from Subsidiaries Laba Proyek Kerjasama JO -- 5,412,099,061 Income from Joint Operation Billing Rate -- 3,698,569,399 Billing Rate Sewa Alat dan Kendaraan -- 1,913,212,520 Vehicle and Equipment Rent Bonus -- 1,087,425,000 Bonus Pendapatan Lain-lain -- 90,601,236 Other Income Beban Telpon Pegawai -- 54,681,411 Communication Expense Iuran Keanggotaan -- 44,047,800 Membership Fee Karangan Bunga -- 9,628,875 Souvenirs Sumbangan -- 5,670,000 Donations and Representations Denda Pajak 121,711,501 -- Tax Penalties Koreksi Pajak PPh Final 1,711,302,647 -- Final Tax Correction 14,940,134,548 17,100,417,218 PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN PERUSAHAAN ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada 31 Desember 2009 dan 2008 Dalam Rupiah Penuh PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2009 and 2008 In Full Rupiah d131 Maret 2010 51 Paraf 2009 2008 Rp Rp Taksiran Penghasilan Kena Pajak Estimated Taxable Income Perusahaan 15,789,617,807 31,779,297,008 The Company Perusahaan Anak 102,569,098,000 94,612,092,846 Subsidiaries 118,358,715,807 126,391,389,854 Taksiran Rugi Fiskal Estimated Fiscal Loss Perusahaan Anak 1,788,510,522 1,192,118,339 Subsidiaries Taksiran Pajak Penghasilan Estimated Income Tax Perusahaan 4,421,092,986 9,516,289,102 The Company Perusahaan Anak 28,061,788,440 28,319,666,655 Subsidiaries 32,482,881,426 37,835,955,757 PPh Badan Witholding Tax Pasal 28A Article 28A Perusahaan 4,879,080,563 2,158,945,132 The Company Perusahaan Anak -- 2,667,336,265 Subsidiaries 4,879,080,563 4,826,281,397 Pasal 29 Article 29 Perusahaan 3,130,226,972 -- The Company Perusahaan Anak 2,925,779,707 1,741,525,276 Subsidiaries 6,056,006,679 1,741,525,276 Berdasarkan Peraturan Pemerintah No.51 tanggal 20 Juli 2008 yang berlaku efektif mulai tanggal 1 Januari 2008 tentang pajak penghasilan dari usaha jasa konstruksi, semua pendapatan perusahaan konstruksi dikenakan pajak final. Based on Government Regulation No.51 dated July 20, 2008 which effective at January 1, 2008 regarding income tax from construction company, all income from construction company subjected to final tax. Peraturan tersebut telah dirubah berdasarkan Peraturan Pemerintah No.40 tanggal 4 Juni 2009 yang berlaku efektif mulai tanggal 1 Agustus 2008 tentang perubahan atas Peraturan Pemerintah No. 51 tahun 2008, yang menyatakan bahwa semua pendapatan perusahaan konstruksi di antara tanggal 1 Agustus 2008 dan 31 Desember 2008 dikenakan pajak final berdasarkan Undang-Undang No.17 tahun 2000. Pendapatan dari jasa konstruksi yang diterima sejak tanggal 1 Januari 2009 dikenakan pajak penghasilan bersifat final berdasarkan Peraturan Pemerintah No. 51 tahun 2008. The above agreement was amended based on Government Regulation No.40 dated June 4, 2009 which effective at August 1, 2008 regarding the changes in Government Regulation No. 51 year 2008, which stated that all income from construction company received between August 1, 2008 and December 31, 2008 subjected to final tax based on the Law No.17 year 2000. All income from construction company received after January 1, 2009, subjected to final tax based on the Government Regulation No.51 year 2008. Dengan diberlakukannya Peraturan Pemerintah No.40 tanggal 4 Juni 2009, terdapat perbedaan perlakuan perpajakan atas pendapatan Perusahaan selama periode 1 Agustus 2008 – 31 Desember 2008, antara yang sudah dicatat oleh Perusahaan dengan yang seharusnya dicatat berdasarkan Peraturan Pemerintah tersebut. With the enactment of Government Regulation No.40 dated June 4, 2009, there are differences in the taxation treatment for the income of the Company between August 1, 2008 until December 31, 2008, between the Company’s recalculation with that should be revaluated based on the Government Regulation. Perbedaan tersebut mengakibatkan Perusahaan kurang catat atas lebih bayar pajak penghasilan sebesar Rp 1.711.302.647 yang dicatat sebagai pendapatan lain-lain pada tahun 2009. The effect of this difference, the Company under recorded the overpayment income tax amounting to Rp 1,711,302,647 which was recorded as other income in 2009.