PT Bank Ganesha PT Bank Ganesha PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2013
Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Year Ended December 31, 2013
With Comparative Figures for the Year Ended December 31, 2012
Expressed in Rupiah, unless Otherwise Stated
55
16. PERPAJAKAN 16. TAXATION
a. Pajak Dibayar dimuka a. Prepaid Taxes
2013 2012
Pajak pertambahan nilai: Value - added taxes:
Masukan 16.886.454.740
16.157.168.103 Input
Pita cukai 7.683.478.026
14.545.234.832 Excise duty ribbons
Total 24.569.932.766
30.702.402.935 Total
b. Utang Pajak b. Taxes Payable
2013 2012
Pajak penghasilan: Income taxes:
Pasal 4 2 Final 110.050.489
157.232.780 Article 4 2 - Final
Pasal 21 2.578.242.713
995.185.527 Tax article 21
Pasal 22 262.701.094
234.689.668 Tax article 22
Pasal 23 486.557.613
729.986.620 Tax article 23
Pasal 25 3.268.711.982
668.065.868 Tax article 25
Pasal 26 18.586.383
821.076.302 Tax article 26
Pasal 29 19.905.950.395
11.059.268.772 Tax article 29
Pajak pertambahan nilai 945.604.298
20.117.554.359 Value-added tax
Total 27.576.404.967
34.783.059.896 Total
c. Beban Manfaat Pajak Penghasilan c. Income Tax Expense Benefit
Beban manfaat pajak Perusahaan dan Entitas Anak terdiri dari:
Tax expense benefit of the Company and Subsidiaries are as follows:
2013 2012
Perusahaan The Company
Kini 845.323.750
2.208.490.750 Current
Tangguhan 49.875.420
182.545.838 Deferred
895.199.170 2.391.036.588
Entitas Anak Subsidiaries
Kini 43.022.636.500
25.119.946.250 Current
Tangguhan 1.120.753.953
764.691.799 Deferred
41.901.882.547 25.884.638.049
Konsolidasian Consolidated
Kini 43.867.960.250
27.328.437.000 Current
Tangguhan 1.070.878.533
947.237.637 Deferred
Beban Pajak Penghasilan - Neto 42.797.081.717
28.275.674.637 Income Tax Expense - Net
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2013
Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Year Ended December 31, 2013
With Comparative Figures for the Year Ended December 31, 2012
Expressed in Rupiah, unless Otherwise Stated
56
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Pajak Kini d. Current Tax
Rekonsiliasi antara
laba sebelum
beban manfaat pajak penghasilan menurut laporan
laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut:
The reconciliation between income before income tax expense benefit as shown in the
consolidated statements of comprehensive income and taxable income is as follows:
2013 2012
Laba sebelum beban manfaat Income before income tax
pajak penghasilan menurut expense benefit
laporan laba rugi per consolidated statements
komprehensif konsolidasian 175.119.289.578 105.577.458.190
of comprehensive income Laba sebelum beban manfaat
Income before tax expense benefit pajak entitas anak
172.859.289.171 101.292.310.324 of subsidiaries
Eliminasi transaksi dengan Elimination of transactions with
entitas anak 17.640.818.729
77.445.691.344 subsidiaries
Laba sebelum beban manfaat Income before income tax expense
pajak penghasilan Perusahaan 19.900.819.136
81.730.839.210 benefit of the Company
Beda temporer Temporary differences
Imbalan kerja karyawan 94.231.683
67.236.895 Employee benefit expense
Beban penyusutan 551.035.154
566.939.072 Depreciation expense
Beban dibayar dimuka -
230.481.175 Prepaid expenses
Beda temporer 456.803.471
730.183.352 Temporary differences
Beda tetap Permanent differences
Hiburan 29.327.361
318.599.566 Entertainment
Sumbangan 2.000.000
53.387.000 Donation
Gaji, upah dan tunjangan Salary, wages and
lain-lain 55.201.717
24.113.478 other allowances
Pendapatan bunga 8.075.590.052
516.621.354 Interest income
Pendapatan dividen 8.073.659.540 72.046.170.685
Dividend income Beda tetap - neto
16.062.720.514 72.166.691.995 Permanent differences - net
Laba kena pajak 3.381.295.151
8.833.963.863 Taxable income
Laba kena pajak pembulatan 3.381.295.000
8.833.963.000 Taxable income rounded
Beban pajak kini - Perusahaan 845.323.750
2.208.490.750 Current tax expense - the Company
Pajak penghasilan dibayar dimuka Prepayments of income taxes
Pajak penghasilan pasal 22 505.828.920
518.257.250 Income tax article 22
Pajak penghasilan pasal 23 132.000.000
10.000.000 Income tax article 23
Pajak penghasilan pasal 25 1.918.085.136
2.635.208.349 Income tax article 25
2.555.914.056 3.163.465.599
Tagihan pajak penghasilan Claim for tax refund
Perusahaan: The Company:
Tahun berjalan 1.710.590.306
954.974.849 Current year
Tahun sebelumnya 954.974.849
- Prior year
Total Catatan 12 2.665.565.155
954.974.849 Total Note 12
Utang pajak penghasilan badan Corporate income tax payables
Entitas Anak 19.905.950.395
11.059.268.772 Subsidiaries
Total 19.905.950.395
11.059.268.772 Total