Aset Tetap Lanjutan Property, Plant and Equipment Continued

PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended 31 Desember 2011, 2010 dan December 31, 2011, 2010 and 1 Januari 201031 Desember 2009 January 1, 2010December 31, 2009 13. Perpajakan Lanjutan 13. Taxation Continued Tarif Pajak yang Berlaku : Tax Expense at Effective Tax Rate : 25 x Rp 20.748.083.000 25 x Rp 20,748,083,000 25 x Rp 11.620.054.000 25 x Rp 11,620,054,000 Jumlah Total Dikurangi Pajak Dibayar Dimuka Less Prepaid Income Tax Pajak Penghasilan Income Tax Pasal 22 Article 22 Pasal 25 Article 25 Jumlah Total Hutang Pajak Kini Current Tax Payable Pajak Tangguhan Deferred Tax The details of current tax expense and payable are as follows : 30.405.000 Taxable income and tax payable of the Company for 2010 and 2009 are in accordance with the corporate tax returns filed with the Tax Service Office. 1.624.469.000 3.532.146.750 3.562.551.750 11.321.575 Berdasarkan Undang-Undang Pajak Penghasilan No. 36 tahun 2008 pengganti UU Pajak No. 71983, tarif pajak badan adalah sebesar 28 yang berlaku efektif 1 Januari 2009 dan sebesar 25 yang berlaku efektif 1 Januari 2010. Aset dan liabilitas pajak tangguhan disesuaikan dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan liabilitas diselesaikan. 5.187.020.750 2011 Rp 2.905.013.500 2.893.691.925 Based on Law No. 362008, the amendment of Tax Law No. 71983 on income taxes, the new corporate tax rate is set at a flat rate of 28 effective January 1, 2009 and 25 effective January 1, 2010. Accordingly, deferred tax assets and liabilities have been adjusted to the enacted tax rates that are expected to apply at the period when the asset is realized or liability is settled. Perhitungan beban dan hutang pajak kini adalah sebagai berikut : 2.893.691.925 Laba kena pajak dan hutang pajak kini Perusahaan tahun 2010 dan 2009 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. - - 5.187.020.750 Rp 2.905.013.500 -

2010

Dikreditkan Dikreditkan Dibebankan Dikreditkan Dikreditkan Dibebankan Dibebankanke ke Pendapatan Dibebankanke ke Pendapatan laporan laba rugi Komprehensif Lain laporan laba rugi Komprehensif Lain Credited Charged Koreksi DPP Credited Charged Credited Charged Credited Charged 1 Januari 2010 to income Corection on Chages to Others Comprehensive 31 Desember 2010 to income to Others Comprehensive 31 Desember 2011 January 1, 2010 for the year on Tax Basis Income for the year December 31, 2010 for the year Income for the year December 31, 2011 Deferred Tax Assets Depreciation of Property, Plant Penyusutan Aset Tetap 928.804.489 9.375.155 - - 938.179.644 139.856.102 - 798.323.542 and Equipment Imbalan Pasca Kerja 362.401.383 53.384.062 - - 415.785.445 58.402.242 - 474.187.687 Post-Employment Benefits Penyisihan Penurunan Provision for Decline in Nilai Persediaan 121.014.863 - 121.014.863 - - - - - Value Inventory Penyisihan Piutang Ragu-ragu 46.423.825 - - - 46.423.825 27.144.358 - 19.279.467 Provision for Doubtful Accounts Akru Pendapatan Bunga Deposito - - - - - 43.981.428 - 43.981.428 Accrued Deposits Interest Laba rugi belum direalisasi dari Income loss unrealized from Efek yang tersedia untuk dijual - - - 43.473.016 43.473.016 - 57.212.481 13.739.465 securities avaliable for sale Jumlah 1.458.644.560 62.759.217 121.014.863 43.473.016 1.356.915.898 152.579.646 57.212.481 1.261.548.733 Total 52 PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended 31 Desember 2011, 2010 dan December 31, 2011, 2010 and 1 Januari 201031 Desember 2009 January 1, 2010December 31, 2009 13. Perpajakan Lanjutan 13. Taxation Continued Laba Sebelum Beban Pajak Income Before Tax per Perusahaan Statements of comprehensive Income Pengaruh Pengakuan Ekuitas atas The Effects of Equity Acknowledgment Laba Entitas Asosiasi Profit from Associates Tarif Pajak yang Berlaku : Tax Expense at Effective Tax Rate : 25 x Rp 22.293.447.990 25 x Rp 22,293,447,990 25 x Rp 11.356.670.618 25 x Rp 11,356,670,618 Jumlah Total Pengaruh Pajak atas Beban Manfaat yang Tidak Dapat Tax Effect of Nontaxable Income Diperhitungkan Menurut Fiskal : Nondeductible Expense : Sumbangan dan Jamuan Donation and Entertainment Penyusutan Kendaraan Vehicle Depeciation Penghasilan yang telah Income which has been Dikenakan Pajak Final Subjected to Final Tax Laba yang direalisasi atas Realized Financial asset atas efek yang dikenakan available for sale subjectected pajak final final tax Lain-lain Others Jumlah Total Penyesuaian atas Perubahan Adjustment Due to Change in Tarif Pajak Tax Rates Jumlah Beban Pajak Total Tax Expense 14. Biaya yang Masih Harus Dibayar 14. Accrued Expenses Gaji dan Upah Salaries and Wages Listrik, Telepon dan Gas Electricity, Telephone and Gas Jasa Profesional dan Professional services Manajemen and management Expedisi dan Pengiriman Expedition and Delivery Lain - Lain Others Jumlah Total 206.219.615 - - 225.854.854 - 189.203.930 375.813.734 252.961.278 Rp December 31, 2011 December 31, 2010 916.022.490 905.140.716 310.444.892 December 31, 2009 A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to income before tax is as follows : January 1, 2010 Rp 31 Desember 2009 1 Januari 2010 Rekonsiliasi antara manfaat pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:

2011

2.839.167.655 Rp Rp Rp 8.804.414 228.902.974 24.486.296.872 233.761.602 31 Desember 2010 31 Desember 2011 163.412.390 392.079.008 2.963.269.146 60.127.349 11.356.670.618 - 2.839.167.655 - 4.114.375 4.968.750 45.429.526 121.014.863 5.573.361.998 6.556.250 - 1.056.181.582 405.315.082 15.723.372 3.086.629 49.197.912 284.158.734

2010

5.573.361.998 - 5.339.600.396 - 40.934.356 22.293.447.990 11.356.670.618 2.192.848.882 - 53 53