PERPAJAKAN TAXATION PERPAJAKAN lanjutan TAXATION continued

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 55 15. PERPAJAKAN 15. TAXATION a. Tagihan pajak penghasilan terdiri dari: a. The claims for tax refund consist of: 31 Mar 2012 31 Des 2011 Mar 31, 2012 Dec 31, 2012 Pajak Penghasilan Income tax Perusahaan Company 2010 15.374 15.374 2010 2009 - - 2009 Entitas Anak Subsidiaries 2012 17 - 2012 2011 2.232 2.232 2011 2010 1.306 1.306 2010 2009 - - 2009 Total 18.929 18.912 Total b. Utang pajak terdiri dari: b. Taxes payable consists of: 31 Mar 2012 31 Des 2011 Mar 31, 2012 Dec 31, 2011 Perusahaan Company Pajak Penghasilan Income taxes Pasal 4 2 4 9 Article 4 2 Pasal 21 355 1.206 Article 21 Pasal 23 261 36 Article 23 Pasal 25 9.046 1.198 Article 25 Pasal 26 897 897 Article 26 Pasal 29 4.178 4.178 Article 29 Pajak Pertambahan Nilai 927 918 Value Added Tax Total - Perusahaan 15.668 8.442 Total - Company Entitas Anak Subsidiaries Pajak Penghasilan Income taxes Pasal 4 2 - 1 Article 4 2 Pasal 21 162 1.035 Article 21 Pasal 23 27 19 Article 23 Pasal 25 16.336 406 Article 25 Pasal 29 316 11.116 Article 29 Pajak Pertambahan Nilai 143 1.007 Value Added Tax Total - Entitas Anak 16.984 13.584 Total - Subsidiaries Total 32.652 22.026 Total The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 56 15. PERPAJAKAN lanjutan 15. TAXATION continued c. Beban manfaat pajak penghasilan terdiri dari: c. The income tax expense benefit consists of: 31 Mar 2012 31 Mar 2011 Mar 31, 2012 Mar 31, 2011 Perusahaan Company Pajak tahun berjalan 11.445 3.947 Current Pajak tangguhan 773 9 Deferred Total - Perusahaan 10.672 3.956 Total - Company Entitas Anak Subsidiaries Pajak tahun berjalan 8.008 8.921 Current Pajak tangguhan 135 160 Deferred Total - Entitas Anak 8.143 8.761 Total - Subsidiaries Bersih 18.815 12.717 Net Berdasarkan Peraturan Menteri Keuangan No. 238PMK.032008 “PMK No. 2382008” tanggal 30 Desember 2008 tentang “Tata Cara Pelaksanaan dan Pengawasan Pemberian Penurunan Tarif Bagi Wajib Pajak Badan Dalam Negeri yang Berbentuk Perseroan Terbuka” dalam Pasal 2 menyatakan bahwa Wajib Pajak dapat memperoleh penurunan tarif pajak penghasilan sebesar 5 lima persen lebih rendah dari tarif tertinggi Pajak Penghasilan Wajib Pajak Badan Dalam Negeri sebagaimana diatur dalam Pasal 17 ayat 1 huruf b Undang-undang No. 7 Tahun 1983 tentang “Pajak Penghasilan”. Penurunan Tarif Pajak Penghasilan tersebut diberikan apabila memenuhi kriteria sebagai berikut: In accordance with Ministry of Finance Regulation No. 238PMK.032008 “PMK No. 2382008” dated December 30, 2008 regarding the “Guidelines on the Implementation and Supervision of Rate Reduction for Domestic Tax Payers in the Form of Public Companies”, article 2 states that domestic taxpayers in the form of public companies can enjoy a tax reduction of 5 below the highest income tax rate as regulated in subsection 1b of Article 17 of Law No. 7 Year 1983 regarding “Income Tax”. The rate reduction will be granted if the following criteria are met: The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2012 dan 2011 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2012 and 2011 Expressed in Million Rupiah, Unless Otherwise Stated 57 15. PERPAJAKAN lanjutan 15. TAXATION continued