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