PERPAJAKAN Beban Pajak Tax Expense

609 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN lanjutan 15. TAXATION continued b. Beban Pajak lanjutan b. Tax Expense continued Laba kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2011 berbeda dengan SPT PPh Badan yang disebabkan oleh perbedaan perhitungan biaya yang tidak dapat dikurangkan. There was a difference on the taxable income reported for the year December 31, 2011 with Annual Income Tax Returns, mainly due to differences in the calculation of non-deductible expense. c. Pajak Tangguhan c. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari liabilitas aset pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax liabilities assets are as follows: Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2013 Consolidated 30 April 2014 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2013 Income April 30, 2014 Perusahaan The Company Aset tetap 58.844.359.938 5.235.064.223 64.079.424.161 Fixed assets Liabilitas imbalan kerja 2.107.530.154 100.843.420 2.208.373.574 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 304.387.005.265 21.633.654.530 326.020.659.795 Fixed assets Liabilitas imbalan kerja 14.868.756.797 323.111.096 15.191.867.893 Employee benefits liability Cadangan penurunan nilai 142.200.931 29.502.500 171.703.431 Allowance for impairment loss Liabilitas Pajak Tangguhan - Neto 346.112.877.321 26.415.261.737 372.528.139.058 Deferred Tax Liabilities - Net Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2012 Consolidated 31 Des. 2013 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2012 Income Dec. 31, 2013 Perusahaan The Company Aset tetap 44.931.151.585 13.913.208.353 58.844.359.938 Fixed assets Liabilitas imbalan kerja 1.974.189.816 133.340.338 2.107.530.154 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 228.237.249.308 76.149.755.957 304.387.005.265 Fixed assets Liabilitas imbalan kerja 15.220.327.992 351.571.195 14.868.756.797 Employee benefits liability Cadangan penurunan nilai 205.323.704 63.122.773 142.200.931 Allowance for impairment loss Liabilitas Pajak Tangguhan - Neto 255.768.559.381 90.344.317.940 346.112.877.321 Deferred Tax Liabilities - Net 610 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 15. PERPAJAKAN lanjutan 15. TAXATION continued c. Pajak Tangguhan lanjutan c. Deferred Tax continued Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2011 Consolidated 31 Des. 2012 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2011 Income Dec. 31, 2012 Perusahaan The Company Aset tetap 26.212.941.641 18.718.209.944 44.931.151.585 Fixed assets Liabilitas imbalan kerja 1.349.268.843 624.920.973 1.974.189.816 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 150.125.141.399 78.112.107.909 228.237.249.308 Fixed assets Liabilitas imbalan kerja 12.954.965.001 2.265.362.991 15.220.327.992 Employee benefits liability Cadangan penurunan nilai 543.437.200 338.113.496 205.323.704 Allowance for impairment loss Sewa pembiayaan 4.919.248.896 4.919.248.896 - Finance lease Liabilitas Pajak Tangguhan - Neto 166.409.660.892 89.358.898.489 255.768.559.381 Deferred Tax Liabilities - Net Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2010 Consolidated 31 Des. 2011 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2010 Income Dec. 31, 2011 Perusahaan The Company Aset tetap 10.517.915.264 15.695.026.377 26.212.941.641 Fixed assets Liabilitas imbalan kerja 835.896.080 513.372.763 1.349.268.843 Employee benefits liability Entitas Anak Subsidiaries Aset tetap 71.375.700.047 78.749.441.352 150.125.141.399 Fixed assets Liabilitas imbalan kerja 10.511.824.873 2.443.140.128 12.954.965.001 Employee benefits liability Cadangan penurunan nilai 478.696.056 64.741.144 543.437.200 Allowance for impairment loss Sewa pembiayaan 3.918.557.510 1.000.691.386 4.919.248.896 Finance lease Liabilitas Pajak Tangguhan - Neto 73.985.755.812 92.423.905.080 166.409.660.892 Deferred Tax Liabilities - Net Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan seluruhnya terhadap penghasilan kena pajak di masa yang akan datang. Management of the Group is of the opinion that the above deferred tax assets may be utilized against taxable profit in the future. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan seperti yang dilaporkan pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The reconciliation between the income tax expense calculated by applying the applicable tax rate on the income before income tax expense as shown in the consolidated statements of comprehensive income is as follows: 30 AprilApril 30, 31 DesemberDecember 31, 2013 Tidak Diaudit 2014 Unaudited 2013 2012 2011 Laba sebelum beban Income before income tax pajak penghasilan menurut expense per consolidated laporan laba rugi statements of comprehensive komprehensif konsolidasian 362.373.762.269 356.709.007.725 956.032.846.324 586.146.733.453 530.675.866.617 income Laba sebelum beban pajak Income before income tax penghasilan Entitas anak 312.380.362.374 314.080.923.961 684.849.910.103 466.822.894.074 450.341.183.447 expense of Subsidiaries Laba sebelum beban Income before income pajak penghasilan tax expense Perusahaan 49.993.399.895 42.628.083.764 271.182.936.221 119.323.839.379 80.334.683.170 of the Company