31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued
- 62 - 33. BEBAN KEUANGAN
33. FINANCE COST
2013 2012
Rp Rp
Beban bunga dari: Interest expense on:
Utang bank 28.984.127.708
18.165.967.212 Bank loans
Utang anjak piutang 620.716.975
562.057.587 Factoring liabilities
Utang sewa pembiayaan 488.913.156
240.336.637 Lease liabilities
Lainnya 791.177.323
416.198.183 Others
Jumlah 30.884.935.162
19.384.559.619 Total
34. PAJAK PENGHASILAN 34. INCOME TAX
Beban manfaat pajak Grup terdiri dari: Tax expense benefit of the Group consists of the
following:
2013 2012
Rp Rp
Perusahaan The Company
Pajak penghasilan final 3.076.117.232
1.223.584.542 Final income tax
Pajak kini 835.435.480
- Current tax
Pajak tangguhan 1.364.632.878
336.409.596 Deferred tax
Sub-jumlah 5.276.185.590
1.559.994.138 Subtotal
Entitas anak Subsidaries
Pajak penghasilan final 8.344.299.752
7.333.642.804 Final income tax
Pajak kini 14.574.196.656
15.426.970.882 Current tax
Pajak tangguhan 14.946.775.890
12.957.546.252 Deferred tax
Sub-jumlah 37.865.272.298
9.803.067.434 Subtotal
Jumlah 43.141.457.888
11.363.061.572 Total
Pajak Penghasilan Final Final Income Tax
Beban pajak penghasilan final merupakan beban pajak Grup atas pendapatan sewa dan jasa pemeliharaan.
Final income tax expenses represents tax expenses of the Group pertaining to rental and service charge
revenues. Rincian utang pajak penghasilan final adalah sebagai
berikut: The details of final income tax payable are as follows:
2013 2012
Rp Rp
Saldo awal tahun 3.974.426.437
585.985.398 Beginning of the year
Pajak penghasilan final atas Final income tax on current
pendapatan usaha tahun berjalan 11.420.416.984
8.557.227.346 year revenues
Mutasi bersih pajak penghasilan final Net movement in the prepaid
dibayar dimuka 10.859.838.863
1.764.922.700 final income tax
Pajak penghasilan final yang telah Final income tax deducted by
dipotong pihak ketiga atau disetor third party or paid by
sendiri tahun berjalan 11.608.957.959
6.933.709.007 the Group in the current year
Saldo akhir tahun Catatan 17 14.645.724.325
3.974.426.437 End of the year Note 17
31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued
- 63 -
Pajak Penghasilan Tidak Final Non Final Income Taxes
Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dan laba
kena pajak rugi fiskal adalah sebagai berikut: The reconciliation between profit before tax per
consolidated statements of comprehensive income and taxable income tax losses are as follows:
2013 2012
Rp Rp
Laba sebelum pajak menurut Profit before tax per
laporan laba rugi komprehensif consolidated statements of
konsolidasian 342.032.819.010
157.385.474.491 comprehensive income
Laba entitas anak sebelum pajak 88.280.315.168
90.917.870.925 Profit before tax of subsidiaries
Laba sebelum pajak Perusahaan 253.752.503.842
66.467.603.566 Profit before tax of the Company
Laba rugi sebelum pajak atas penghasilan yang pajaknya
Profit loss before tax on operations bersifat final
25.243.412.359 43.384.121.044
subjected to final tax Laba atas penghasilan yang
Profit on operations pajaknya bersifat tidak final
278.995.916.201 23.083.482.522
subjected to nonfinal tax Perbedaan temporer:
Temporary difference: Penyesuaian nilai wajar akuisisi
Fair value adjustment on acquisition entitas anak
1.352.539.512 -
of a subsidiary Beban yang tidak dapat
diperhitungkan: Nondeductible expenses:
Keuntungan dari pembelian dengan diskon
265.181.859.783 -
Gain from bargain purchase Lain-lain
5.013.782.988 21.737.844.139
Others Jumlah
268.843.103.259 21.737.844.139
Total Laba kena pajak Perusahaan
10.152.812.942 1.345.638.383
The Companys taxable income Rugi fiskal tahun-tahun sebelumnya
6.811.071.024 8.156.709.407
Prior years tax losses Laba Kena Pajak Akumulasi
Taxable Income Accumulated Tax Rugi Fiskal Perusahaan
3.341.741.918 6.811.071.024
Loss of the Company
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
Current tax expense and payable are computed as follows:
2013 2012
Rp Rp
Beban pajak kini: Current tax expense :
Perusahaan 835.435.480
- The Company
Entitas anak 14.574.196.656
15.426.970.882 Subsidiaries
Jumlah 15.409.632.136
15.426.970.882 Total
Dikurangi pembayaran pajak dimuka 14.248.265.862
10.354.213.605 Less prepaid taxes
Utang pajak kini Catatan 17 1.161.366.274
5.072.757.277 Current tax payable Note 17
Rincian: Details :
Utang pajak kini Current tax payable
Perusahaan 554.187.360
- The Company
Entitas anak 607.178.914
5.072.757.277 Subsidiaries
Jumlah 1.161.366.274
5.072.757.277 Total
31 DesemberDecember 31,