Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2013 dan
31 Desember 2012 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2013 dan 2012 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
FINANCIAL STATEMENTS UNAUDITED September 30, 2013 and
December 31, 2012 and Nine months ended
September 30, 2013 and 2012 Expressed in United States Dollar,
unless otherwise stated
Catatan atas laporan keuangan interim konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan interim konsolidasian secara
keseluruhan.
The accompanying notes to the interim consolidated financial statements
form an integral part of these interim consolidated financial statements.
55
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities
30 September 2013 31 Desember 2012 September 30, 2013
December 31, 2012
Perusahaan: The Company:
Aset pajak tangguhan: Deferred tax assets:
Akumulasi rugi fiskal 4.422.249
2.103.076 Fiscal loss carry forward
Liabilitas imbalan Long-term
kerja jangka panjang -
25.434 employee benefits
Liabilitas imbalan kerja jangka pendek -
223.959 Short-term employee benefits
Aset sewa guna -
3.132 Finance lease assets
Penyisihan atas aset Allowance for
pajak tangguhan 4.422.249
2.355.601 deferred tax assets
Aset pajak tangguhan - Deferred tax assets -
Perusahaan - neto -
- the Company - net
Entitas anak: Subsidiaries:
Aset pajak tangguhan: Deferred tax assets:
ABN 1.593.147
1.593.147 ABN
TMU 1.619.367
1.619.367 TMU
TBE 54.508
54.508 TBE
Total 3.267.022
3.267.022 Total
Liabilitas pajak tangguhan: Deferred tax liabilities:
IM 929.323
779.149 IM
Total 929.323
779.149 Total
Aset pajak tangguhan Deferred
- neto 3.267.022
3.267.022 tax assets - net
Liabilitas pajak Deferred
tangguhan - neto 929.323
779.149 tax liabilities - net
Rincian manfaat beban pajak tangguhan adalah sebagai berikut:
The details of deferred tax benefit expense are as follows:
2013 2012
Sembilan bulan Sembilan bulan Nine months
Nine months
Perusahaan The Company
Pengaruh pajak atas beda temporer Tax effect of temporary
pada tarif pajak yang berlaku: differences at prevailing tax rate:
Akumulasi rugi fiskal 2.066.648
837.317 Tax loss carry forward
Liabilitas imbalan Provision for
pascakerja -
- post-employment benefits
Bonus dan tunjangan -
- Bonus and allowance
Penyisihan atas aset Allowance for
pajak tangguhan 2.066.648
837.317 deferred tax assets
Sub - total -
- Sub - total
Entitas anak 150.173
563.924 Subsidiaries
Manfaatbeban pajak tangguhan 150.173
563.924 Deferred tax benefitexpense
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2013 dan
31 Desember 2012 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2013 dan 2012 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
FINANCIAL STATEMENTS UNAUDITED September 30, 2013 and
December 31, 2012 and Nine months ended
September 30, 2013 and 2012 Expressed in United States Dollar,
unless otherwise stated
Catatan atas laporan keuangan interim konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan interim konsolidasian secara
keseluruhan.
The accompanying notes to the interim consolidated financial statements
form an integral part of these interim consolidated financial statements.
56
17. PERPAJAKAN lanjutan 17. TAXATION continued