Asetliabilitas pajak tangguhan Deferred tax assetsliabilities

KONSOLIDASIAN TIDAK DIAUDIT 30 Juni 2013 dan 31 Desember 2012 dan Enam bulan yang berakhir pada tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES FINANCIAL STATEMENTS UNAUDITED June 30, 2013 and December 31, 2012 and Six months ended June 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 Juni 2013 31 Desember 2012 June 30, 2013 December 31, 2012 Perusahaan: The Company: Aset pajak tangguhan: Deferred tax assets: Akumulasi rugi fiskal 2.558.186 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 2.558.186 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 1.723.694 1.619.367 TMU TBE 54.508 54.508 TBE Total 3.371.349 3.267.022 Total Liabilitas pajak tangguhan: Deferred tax liabilities: IM 779.553 779.149 IM Total 779.553 779.149 Total Aset pajak tangguhan Deferred - neto 3.371.349 3.267.022 tax assets - net Liabilitas pajak Deferred tangguhan - neto 779.553 779.149 tax liabilities - net Rincian manfaat beban pajak tangguhan adalah sebagai berikut: The details of deferred tax benefit expense are as follows: 2013 2012 Enam bulan Enam bulan Six months Six 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 455.110 191.544 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 455.110 191.544 deferred tax assets Sub - total - - Sub - total Entitas anak 104.326 84.726 Subsidiaries Manfaatbeban pajak tangguhan 104.326 84.726 Deferred tax benefitexpense KONSOLIDASIAN TIDAK DIAUDIT 30 Juni 2013 dan 31 Desember 2012 dan Enam bulan yang berakhir pada tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES FINANCIAL STATEMENTS UNAUDITED June 30, 2013 and December 31, 2012 and Six months ended June 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