PERPAJAKAN lanjutan TAXATION continued BIAYA MASIH HARUS DIBAYAR
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Enam Bulan Yang Berakhir pada tanggal 30 Juni 2011 dan 2010
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS Six Months Ended
June 30, 2011 and 2010 Expressed in rupiah, unless otherwise stated
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11. PERPAJAKAN lanjutan 11. TAXATION continued
30 Juni 2011 31 Desember 2010 June 30, 2011 December 31, 2010
Laba sebelum pajak penghasilan Income before income
per laporan laba rugi tax per statements of
komprehensif 68,820,789,976 134,665,973,429
comprehensive income Beban pajak penghasilan
Income tax expense at the dengan tarif pajak yang berlaku
17,205,197,494 33,666,493,144
applicable tax rates Tax effects on permanent
Pengaruh pajak atas beda tetap: differences:
Beban yang tidak dapat dikurangkan:
Non-deductible expenses: Sewa kendaraan
235,910,250 537,225,000
Vehicle rental Rapat dan konferensi
40,042,605 23,561,022
Meetings and conferences Komunikasi
33,480,000 34,200,000
Communications Beban bunga
- 1,267,961,232
Interest expense Asuransi
- 85,558,453
Insurance Lain-lain
11,731,688 295,828,536
Others Pendapatan bunga yang
Interest income already dikenakan pajak final
374,684,256 1,019,978,333
subjected to final tax
Beban pajak penghasilan 17,151,677,781
34,890,849,054 Income tax expense
g. Aset liabilitas pajak tangguhan - neto terdiri dari:
g. Deferred tax asset liability - net consists of the following:
30 Juni 2011 31 Desember 2010 June 30, 2011 December 31, 2010
Aset pajak tangguhan
Deferred tax asset Taksiran liabilitas imbalan
Estimated liability for employee kerja
2,110,291,915 1,529,340,011
benefits Liabilitas pajak tangguhan
Deferred tax liability Aset tetap
10,481,127,517 9,478,155,589
Fixed assets
Liabilitas pajak tangguhan - neto
8,370,835,602 7,948,815,578
Deferred tax liability - net
12. BIAYA MASIH HARUS DIBAYAR 12.
ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of the following:
30 Juni 2011 31 Desember 2010 June 30, 2011 December 31, 2010
Beban promosi 7,540,648,833
6,947,776,435 Promotion expenses
Transportasi dan distribusi 3,085,304,139
2,190,917,155 Transportation and distribution
Royalti Catatan 21 dan 22a 1,608,869,772
1,650,117,475 Royalty fees Notes 21 and 22a
Listrik, gas dan air 738,329,996
1,731,373,977 Electricity, gas and water
Lain-lain masing-masing dibawah Rp500 juta
1,508,718,351 372,811,104 Others below Rp500 million each
Total 14,481,871,091
12,892,996,146 Total
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Enam Bulan Yang Berakhir pada tanggal 30 Juni 2011 dan 2010
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS Six Months Ended
June 30, 2011 and 2010 Expressed in rupiah, unless otherwise stated
42
13. TAKSIRAN LIABILITAS IMBALAN KERJA 13. ESTIMATED