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.