IMBALAN KERJA Lanjutan Management Use of Judgment,

PT AKASHA WIRA INTERNATIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Jutaan Rupiah, kecuali Dinyatakan Lain NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 Expressed in Millions of Rupiah, except Otherwise Stated 55

27. PAJAK PENGHASILAN Lanjutan

a. Beban Pajak Penghasilan Lanjutan Laba fiskal Perseroan tahun 2013 yang akan dilaporkan dalam Surat Pemberitahuan Tahunan SPT pajak penghasilan badan akan berdasarkan laba fiskal yang dinyatakan di atas. Laba fiskal Perseroan tahun 2012 telah sesuai dengan SPT pajak penghasilan badan tahun yang bersangkutan.

27. INCOME

TAX Continued a. Income Tax Expense Continued The amount of taxable income of the Company for 2013 that will be reported in its annual corporate income tax return will be based on the taxable income as stated above. The amount of taxable income of the Company for 2012 agreed with the amount reported in the related annual corporate income tax return. Jumlah manfaat beban pajak Perseroan adalah sebagai berikut: The benefit expense of the Company consists of the following: 2 0 1 3 2 0 1 2 Beban Pajak Kini 4.927 - Current Tax Expense Manfaat Pajak Tangguhan 1.404 6.793 Deferred Tax Benefit Beban Pajak Final 15 48 Final Tax J u m l a h 3.538 6.745 T o t a l b. Pajak Tangguhan Perhitungan atas manfaat pajak tangguhan dan liabilitas pajak tangguhan adalah sebagai berikut: b. Deferred Tax The computation of provision for deferred tax benefits and deferred tax liabilites is as follows: 2 0 1 3 2 0 1 2 Difference between Commercial and Fiscal - Selisih antara Komersial dan Fiskal - Penyusutan 556 4.765 Depreciation Selisih antara Laba Penjualan Aset Tetap Difference between Commercial and Fiscal - Pemilikan Langsung Komersial dan Fiskal 32 1 Fiscal Gain on Disposal of Fixed Assets Beban Bunga atas Liabilitas Keuangan yang Interest Expense on Financial Liabilities at Diukur dengan Biaya Perolehan Diamortisasi 263 155 Amortized Cost Beban Tangguhan 101 128 Deferred Charges Pendapatan Insentif Penjualan - 18.622 Sales Incentive Income Penyisihan atas Liabilitas Imbalan Kerja 4.923 3.755 Provision for Estimated Employee Benefits J u m l a h 5.083 27.170 T o t a l Perhitungan atas Pajak Tangguhan Efek atas Provision for Deferred Tax the Effect of Timing Beda Waktu dengan Tarif Maksimum sebesar 25 Differences at Maximum Tax Rate of 25 masing-masing di 2013 dan 2012. 1.271 6.793 in 2013 and 2012, each Penyesuaian atas Saldo Awal 133 - Adjustment to Beginning Balance Saldo Liabilitas Pajak Tangguhan Awal Tahun 6.248 13.040 Balance of Deferred Tax Liabilities, Beginning Saldo Liabilitas Pajak Tangguhan Akhir Tahun 4.844 6.248 Balance of Deferred Tax Assets, Ending