Hutang Pajak Taxes Payable Perhitungan Pajak Penghasilan Income Tax Calculation
124
Annual Report 2011 PT Tower Bersama Infrastructure Tbk
in Indonesian Language
Ekshibit E41 Exhibit E41
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
20. PERPAJAKAN 20. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
2 0 1 1 2 0 1 0
Pajak Penghasilan Pasal 4 2 21.921
29.588 Income Tax Article 4 2
Pajak Penghasilan Pasal 25 15
- Income Tax Article 25
Pajak Penghasilan Pasal 22 1
- Income Tax Article 22
Pajak Penghasilan Pasal 23 1.768
4.489 Income Tax Article 23
Pajak Penghasilan Pasal 28 3.825
- Income Tax Article 28
Pajak Pertambahan Nilai - Masukan 42.525
4.900 Value Added Tax - Input
Jumlah 70.055
38.977 T o t a l
b. Hutang Pajak b. Taxes Payable
2 0 1 1 2 0 1 0
Pajak Penghasilan Pasal 4 2 19.379
16.530 Income Tax Article 4 2
Pajak Penghasilan Pasal 21 3.962
2.818 Income Tax Article 21
Pajak Penghasilan Pasal 23 9.678
9.417 Income Tax Article 23
Pajak Penghasilan Pasal 25 -
25 Income Tax Article 25
Pajak Penghasilan Pasal 26 7.443
7.043 Income Tax Article 26
Pajak Penghasilan Pasal 29 17.759
25.318 Income Tax Article 29
Pajak Pertambahan Nilai - Keluaran 10.206
10.705 Value Added Tax - Output
Jumlah 68.427
71.856 T o t a l
c. Perhitungan Pajak Penghasilan c. Income Tax Calculation
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian
dengan taksiran laba kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2011 dan 2010,
adalah sebagai berikut: A reconciliation between profit before income tax as
shown in
the consolidated
statements of
comprehensive income and estimated taxable profit for the years ended 31 December 2011 and 2010, is
as follows:
2 0 1 1 2 0 1 0
Laba sebelum pajak penghasilan, Profit before income tax,
menurut laporan laba rugi komprehensif konsolidasian
512.948 359.297
as per consolidated statements of comprehensive income
Laba entitas anak sebelum Profit of subsidiaries
pajak penghasilan 42.395
32.553 before income tax
Laba rugi Perusahaan sebelum pajak penghasilan
470.553 326.744
The Company’s profit loss before income tax
Koreksi Fiskal Fiscal corrections
Beda temporer 94
- Temporary differences
Beda tetap : Permanent differences :
Laba dari entitas anak 466.005
335.543 Gains from subsidaries
Lainnya - Bersih 6.771
- Others – Net
Jumlah koreksi fiskal 472.682
335.543 Total fiscal correction
Taksiran rugi fiskal - Perusahaan 2.129
8.799
Estimated tax loss – the Company
125
Laporan Tahunan 2011 PT Tower Bersama Infrastructure Tbk
in Indonesian Language
Ekshibit E42 Exhibit E42
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
20.
PERPAJAKAN Lanjutan
20.
TAXATION Continued c. Perhitungan Pajak Penghasilan Lanjutan