Pajak dibayar dimuka Prepaid tax Utang pajak Taxes payable Beban pajak Tax expense
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan
31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
September 30, 2012 and December 31, 2011 and
Nine months ended September 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
52
16. BIAYA MASIH HARUS DIBAYAR 16. ACCRUED EXPENSES
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011
Bonus 7.059.930
9.122.447 Bonus
Royalti Catatan 39f 2.646.129
3.115.913 Royalty Note 39f
Jasa profesional 961.195
4.955.479 Professional fees
Denda 309.019
- Penalty
Infrastuktur 223.385
464.526 Infrastructure
Akrual pengalihan kuota DMO Catatan 39g -
1.646.454 Accruals for DMO transfer Note 39g
Sewa -
294.610 Rental
Lain-lain 1.054.906
554.931 Others
Total biaya masih harus dibayar 12.254.564
20.154.360 Total accrued expenses
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar dimuka a. Prepaid tax
Pajak dibayar dimuka merupakan pembayaran Pajak Penghasilan Pasal 25 oleh entitas anak.
Prepaid tax represents the subsidiaries’ payment on corporate income tax article 25.
b. Utang pajak b. Taxes payable
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011
Perusahaan: The Company:
Pasal 42 2.052
58.206 Article 42
Pasal 21 42.528
10.353 Article 21
Pasal 23 2.705
1.786 Article 23
Pasal 26 -
13.632 Article 26
Sub - total 47.285
83.977 Sub - total
Entitas anak : The Subsidiaries:
Pasal 42 2.571
4.277.515 Article 42
Pasal 15 26.704
34.418 Article 15
Pasal 21 104.062
488.158 Article 21
Pasal 23 189.792
1.347.035 Article 23
Pasal 25 -
- Article 25
Pasal 26 -
11.884 Article 26
Pasal 29 1.498.046
25.218.594 Article 29
Sub - total 1.821.175
31.377.604 Sub - total
Pajak Pertambahan Nilai -
5.942 Value Added Tax
Pajak Bumi dan Bangunan 1.982.159
- Taxation of Lands and Buildings
Total utang pajak 3.850.619
31.467.523 Total taxes payable
c. Beban pajak c. Tax expense
Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan yang ditunjukkan
dalam laporan laba rugi komprehensif konsolidasian interim dengan taksiran rugi
fiskal Perusahaan, dan beban pajak kini Perusahaan untuk periode sembilan bulan
yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011 dan estimasi utang
pajak penghasilan badan pada tanggal-tanggal tersebut adalah sebagai berikut:
The reconciliation between profit before tax expense benefit as shown in the interim
consolidated statements of comprehensive income and the Company’s estimated taxable
loss, and the Company’s current income tax expense for the nine months ended September
30,2012 and 2011 and the estimated corporate income tax payable as of those dates are as
follows:
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan
31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
September 30, 2012 and December 31, 2011 and
Nine months ended September 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
53
17. PERPAJAKAN lanjutan 17. TAXATION continued