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