Beban Akrual Annual Report 2014
PT Tifa Finance Tbk Catatan atas Laporan Keuangan
Untuk Tahun-tahun yang Berakhir 31 Desember 2014 dan 2013
Angka-angka Disajikan dalam Ribuan Rupiah, kecuali Dinyatakan Lain
PT Tifa Finance Tbk Notes to Financial Statements
For the Years Ended December 31, 2014 and 2013
Figures are Presented in Thousands of Rupiah, unless Otherwise Stated
- 68 - Laba kena pajak Perusahaan tahun 2013
telah sesuai dengan Surat Pemberitahuan Pajak SPT Tahunan yang disampaikan
Perusahaan kepada Kantor Pelayanan Pajak. The taxable income of the Company in 2013
is in accordance with the corporate income tax returns filed with the Tax Service Office.
c. Pajak Tangguhan c.
Deferred Tax
Rincian dari
aset pajak
tangguhan Perusahaan adalah sebagai berikut:
The details of the Company’s deferred tax assets are as follows:
Dikreditkan Dikreditkan
ke laporan ke laporan
laba rugi komprehensif laba rugi komprehensif
tahun berjalan tahun berjalan
1 Januari Credited to
31 Desember Credited to
31 Desember 2013
statement of 2013
statement of 2014
January 1, comprehensive income
December 31, comprehensive income
December 31, 2013
for the year 2013
for the year 2014
Liabilitas imbalan kerja Allowances for long-term
jangka panjang 1.241.816
127.558 1.369.374
229.568 1.598.942
employee benefits liability
Rekonsiliasi antara jumlah beban pajak dan hasil perkalian laba akuntansi sebelum pajak
dengan tarif yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense and the amounts computed by
applying the effective tax rates to income before tax per statements of comprehensive
income is as follows:
2014 2013
Laba sebelum pajak menurut laporan Income before tax per statements of
laba rugi komprehensif 47.635.316
44.458.567 comprehensive income
Taksiran beban pajak kini: The details of current tax expense:
25 x Rp 47.635.316 tahun 2014 25 x Rp 47,635,316 in 2014 and
dan 25 x Rp 44.458.567 tahun 2013 11.908.829
11.114.642 25 x Rp 44,458,567 in 2013
Beban gaji dan tunjangan 18.207
15.241 Salaries and employees benefits
General and administrative expenses Beban umum dan administrasi - lain-lain
67.035 130.461
- others Keuntungan penjualan surat-surat
berharga 29.883
20.494 Gain on sale of marketable securities
Pendapatan bunga 62.698
174.338 Interest income
Keuntungan kerugian belum direalisasi Unrealized gain loss on change
akibat penurunan nilai wajar surat-surat in fair value of marketable securities
berharga diperdagangkan 76.403
15.006 held for trading
Selisih pemulihan cadangan kerugian Difference in recovery allowance for
penurunan nilai antara fiskal doubtful account between fiscal
dan komersial 478.407
1.819.305 and commercial
Pendapatan lain-lain 9.872
21.355 Other income
Jumlah - bersih 572.021
1.763.826 Net
Jumlah beban pajak 11.336.808
12.878.468 Total tax expense