Utang Pajak Taxes Payable

PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan NOTES TO FINANCIAL STATEMENT Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For The Years Ended 31 Desember 2013 dan 2012 December 31, 2013 and 2012 Disajikan Dalam Rupiah Penuh, Kecuali Dinyatakan lain in Full of Rupiah, Unless Otherwise Stated 37 13. Perpajakan Lanjutan 13. Taxation Continued Rekonsiliasi antara manfaat pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to income before tax is as follows : 2013 2012 Rp Rp Laba Sebelum Beban Pajak Perusahaan Income Before Tax Pengaruh Pengakuan 33,272,073,649 32,390,792,706 The Effects of Equity Ekuitas atas Laba Acknowledgment Profit from Entitas Asosiasi 2,021,485,132 1,025,002,940 Associates 31,250,588,517 31,365,789,766 Tarif Pajak yang Tax Expense at Effective Berlaku : Tax Rate : 25 x Rp 31.250.588.517 7,812,647,129 - 25 x Rp 31,250,588,517 25 x Rp 31.365.789.766 - 7,841,447,442 25 x Rp 31,365,789,766 Jumlah 7,812,647,129 7,841,447,442 Total Pengaruh Pajak atas Beban Manfaat yang Tidak Tax Effect of Nontaxable Dapat Diperhitungkan Income Nondeductible Menurut Fiskal : Expense: Sumbangan dan Jamuan 27,559,000 4,400,678 Donation and Entertainment Penyusutan Kendaraan 861,328 6,556,250 Vehicle Depeciation Penghasilan yang telah Income which has been Dikenakan Pajak Final 492,713,258 232,175,620 Subjected to Final Tax Lain-lain 40,796,464 8,936,806 Others Jumlah 423,496,466 212,281,886 Total Jumlah Beban Pajak 7,389,150,663 7,629,165,556 Total Tax Expense 14. Beban Akrual 14. Accrued Expenses 2013 2012 Rp Rp Listrik, Telepon dan Gas 104,450,586 405,899,496 Electricity, Telephone and Gas Gaji dan Upah 121,886,964 293,216,993 Salaries and Wages Jasa Profesional dan Professional and Manajemen 102,469,085 97,146,171 Management services Jasa Potong Bahan Baku 140,015,142 - Raw Material Cut Services Expedisi dan Pengiriman - 21,914,182 Expedition and Delivery Lain - Lain 53,469,263 35,784,413 Others Jumlah 522,291,040 853,961,255 Total