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