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