PT Bank CIMB Niaga Tbk continued
a. Hutang Pajak
a. Tax payable
Pajak Penghasilan Income Tax Pasal 21 Article 21 Pasal 23 Wapu Article 23 of wapu Pasal 29 Article 29 Pasal 22 SPM Nihil Article 22 SPM Nihil Pasal 26 Article 26 Pasal 4 2 Article 4 2 Final Jasa Konstruksi Final for Construction Services Pajak Pertambahan Nilai Value Added Tax Jumlah Total b. Beban Pajak Penghasilan b. Income Tax Assessment Beban Pajak Kini Current Tax Pajak Final Final Tax Pajak Tidak Final Non Final Tax Pajak Tangguhan Deferred Tax Jumlah Total Beban Pajak Kini Current tax Laba sebelum taksiran pajak Income before tax Dikurangi : Less: Laba sebelum pajak penghasilan anak Income before tax of subsidiaries: perusahaan PT Wika Beton PT Wika Beton PT Wika Realty PT Wika Realty PT Wika Intrade PT Wika Intrade PT Wika Insan Pertiwi PT Wika Insan Pertiwi PT Wika Gedung PT Wika Gedung PT Wika Jabar Power PT Wika Gedung Laba sebelum pajak penghasilan Gain Before Tax of Income PT Wijaya Karya Persero, Tbk. PT Wijaya Karya Company, Tbk. penghasilan menurut lapo-ran laba rugi konsolidasian based on consolidated income statement 473.326.034 348.012.218 117.862.097 110.268.250 1.166.109 - 36.106.323 3.781.652 3.825.164 268.992.958 200.317.931 43.318.631 40.356.878 381.967 40.154.837 9.761.316 132.424.893 123.866.051 38.756.677 37.459.198 9.096.786 19.740.201 162.084.784 141.585.048 Rekonsiliasi antara laba komersial sebelum taksiran pajak penghasilan menurut laporan rugi laba dengan taksiran penghasilan kena pajak adalah sebagai berikut: Reconciliation of commercial net income before tax in according to income statement and the estimated taxable income are as follows: 2010 2009 3.387 - 27.697.636 44.548.577 57.968.308 51.399.444 141.327 - 144.603.233 207.151.667 2010 2009 25.313.821 83.347.298 135.437 135.437 2010 2009 3.328.172 3.911.060 30.015.145 23.809.851 119 PT WIJAYA KARYA PERSERO, Tbk. PT WIJAYA KARYA PERSERO, Tbk. DAN ANAK PERUSAHAAN AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Untuk tahun-tahun yang berakhir tanggal 31 Desember 2010 dan 2009 For the years ended December 31, 2010 and 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated 23. PERPAJAKAN lanjutan 23. TAXES continued b. Beban Pajak Penghasilan lanjutan b. Income Tax Assessment continued Koreksi Positif : Additional: Selisih penyusutan menurut akuntansi Difference between accounting dan Pajak depreciation and tax Beban penyisihan piutang ragu-ragu Allowance for bad debts Kenikmatan, sumbangan dan Benefit, donation and representasi representations Allowance for post benefit Penyisihan Imbalan Pasca Kerja employment Sanksi administrasi atas pemeriksaan - pajak Tax fine Penurunan persediaan Impairment of inventory Koreksi Negatif : Deduction : Selisih penyusutan menurut akuntansi Depreciation in accountancy dan fiskal and fiscal Pend. bunga deposito jasa giro Interest revenue Penurunan persediaan Impairment of inventory Penyisihan Imbalan Pasca Kerja Allowance of Employment benefits Angsuran pokok leasing Leasing Installment Pend. telah dikenakan PPh Final Taxabale Income final Pendapatan jasa konstruksi-bersih Construction Revenues - Net Penghasilan kena pajak tidak final Taxable Income Taksiran pajak penghasilan Current Tax - PPh Tidak Final Non Final Tax x x - PPh Final Final Tax Jumlah Total Kredit pajak Tax Creditable PPh Pasal 22 import PPh Pasal 22 import PPh Pasal 22 waba PPh Pasal 22 PPh Pasal 23 PPh Pasal 23 PPh Pasal 25 PPh Pasal 25 Beban Pajak Kini Anak Perusahaan Current Tax for subsidiaries PT Wika Beton PT Wika Beton PT Wika Realty PT Wika Realty PT Wika Intrade PT Wika Intrade PT Wika Insan Pertiwi PT Wika Insan Pertiwi PT Wika Gedung PT Wika Gedung Beban pajak kini Current Tax 199.044 - 17.089.764 32.980.141 33.369.595 18.302.268 66.713.708 37.459.198 171.181.570 37.459.198 2.051.232 - 13.380.067 - 98.074.875 - 104.467.862 - - 1.151.956 - 29.088.265 12.747.407 - - 28.437 1.117.998 - - 13.996.524 - 823.286 - 3.890.559 230.673.602 17.342.050 243.421.009 50.128.030 25.571.948 133.071.978 910.905 - 17.342.050 25 25.571.948 6.392.987 - 5.307.095 - 2.758.372 - - 25 25.571.948 - 45.046.450 - 102.824.957 - 2.153.102 - 13.904.864 - 743.475 - 35.669.971Parts
» PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» The Companys Establishment GENERAL
» Pendirian Perusahaan lanjutan GENERAL continued
» The Companys Establishment continued
» Bidang Usaha GENERAL continued
» Pengurus Perseroan GENERAL continued
» Pengurus Perseroan lanjutan GENERAL continued
» Management of the Company continued
» Perusahaan Anak GENERAL continued
» Perusahaan Anak lanjutan GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» UMUM lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» Penawaran Umum Saham Perusahaan
» Public Offering the Company Shares
» GENERAL continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» Prinsip - prinsip Konsolidasi
» Prinsip - prinsip Konsolidasi lanjutan
» Transaksi dan Saldo dalam Mata Uang Asing
» Transaction and Balance in Foreign Currency
» Piutang ACCOUNTING POLICIES continued
» Receivables ACCOUNTING POLICIES continued
» Piutang lanjutan ACCOUNTING POLICIES continued
» Receivables continued ACCOUNTING POLICIES continued
» Penyisihan Penurunan Nilai lanjutan
» TagihanKewajiban Bruto Pemberi Kerja
» Persediaan ACCOUNTING POLICIES continued
» Inventory ACCOUNTING POLICIES continued
» Persediaan lanjutan ACCOUNTING POLICIES continued
» Inventory continued ACCOUNTING POLICIES continued
» Prepaid expenses ACCOUNTING POLICIES continued
» Investasi ACCOUNTING POLICIES continued
» Investment ACCOUNTING POLICIES continued
» Investasi lanjutan ACCOUNTING POLICIES continued
» Investment continued ACCOUNTING POLICIES continued
» Tanah Belum Dikembangkan ACCOUNTING POLICIES continued
» Land for Development ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan nilai aset non keuangan
» Proyek Kerja Sama ACCOUNTING POLICIES continued
» Uang Muka dari Pelanggan Advance from Costumer
» Biaya Emisi Saham ACCOUNTING POLICIES continued
» Share Issue Cost ACCOUNTING POLICIES continued
» Saham Beredar yang Diperoleh Kembali
» Treasury Stock ACCOUNTING POLICIES continued
» Dana Pensiun dan Imbalan Pasca Kerja
» Pension and Other Benefit Cost
» Uang Muka Proyek Jangka Panjang
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» KEBIJAKAN AKUNTANSI lanjutan KEBIJAKAN AKUNTANSI lanjutan ACCOUNTING POLICIES continued
» KEBIJAKAN AKUNTANSI lanjutan ACCOUNTING POLICIES continued
» Bunga Pinjaman Interest Loans
» Beban Ditangguhkan ACCOUNTING POLICIES continued
» Deferred Expense ACCOUNTING POLICIES continued
» Goodwill ACCOUNTING POLICIES continued
» Revaluasi ACCOUNTING POLICIES continued
» Revaluation ACCOUNTING POLICIES continued
» Revaluasi lanjutan ACCOUNTING POLICIES continued
» Revaluation continued ACCOUNTING POLICIES continued
» KEBIJAKAN AKUNTANSI lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» ACCOUNTING POLICIES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» CASH AND CASH EQUIVALENT continued
» CASH AND CASH EQUIVALENT continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» TRADE RECEIVABLES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG RETENSI PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG RETENSI lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES continued Pihak ketiga
» PIUTANG LAIN-LAIN PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» OTHER RECEIVABLES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG LAIN-LAIN lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» INVENTORIES lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» INVENTORIES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» UANG MUKA ADVANCES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PAJAK DIBAYAR DI MUKA PREPAID TAXES
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» BIAYA DIBAYAR DI MUKA lanjutan PREPAID EXPENSES continued
» JAMINAN USAHA BUSINESS GUARANTEE
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENT IN ASSOCIATED COMPANIES
» TANAH BELUM DIKEMBANGKAN LAND FOR DEVELOPMENT
» ASET TETAP lanjutan FIXED ASSET continued
» SETORAN DANA KERJA SAMA OPERASI OPERATION COOPERATION FUND DEPOSIT
» GOODWILL GOODWILL PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» ASET LAIN-LAIN lanjutan OTHER ASSETS continued PINJAMAN JANGKA PENDEK SHORT-TERM LOAN
» PT Bank Mandiri Persero Tbk.
» PT Bank Mandiri Persero Tbk. lanjutan
» PT Bank Mandiri Persero Tbk. continued
» PT Bank Rakyat Indonesia Persero Tbk.
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOAN continued
» PT Bank DBS Indonesia lanjutan
» PT Bank Mandiri Persero, Tbk. lanjutan PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PT Bank CIMB Niaga Tbk lanjutan PT Bank CIMB Niaga Tbk continued
» PT Bank Negara Indonesia Persero, Tbk.
» PT Bank CIMB Niaga Tbk lanjutan
» PT Bank CIMB Niaga Tbk continued
» HUTANG USAHA ACCOUNT PAYABLES
» HUTANG USAHA lanjutan ACCOUNT PAYABLES continued
» HUTANG LAIN LAIN OTHER PAYABLES
» Hutang Pajak PERPAJAKAN TAXES
» Tax payable PERPAJAKAN TAXES
» Beban Pajak Penghasilan PERPAJAKAN TAXES
» Beban Pajak Penghasilan lanjutan
» PERPAJAKAN lanjutan TAXES continued
» UANG MUKA DARI PELANGGAN ADVANCE RECEIVED FROM CUSTOMER
» BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENDAPATAN YANG DITERIMA DIMUKA UNEARNED REVENUE
» KEWAJIBAN IMBALAN PASCA KERJA POST EMPLOYEE BENEFIT LIABILITIES
» KEWAJIBAN IMBALAN PASCA KERJA lanjutan
» UANG MUKA PROYEK JANGKA PANJANG ADVANCE FOR LONG TERM PROJECTS
» PT IKB Deutsche Industrie Bank. AG
» HUTANG BANK lanjutan BANK LOAN continued
» HAK MINORITAS MINORITY INTEREST
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» MODAL SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» TAMBAHAN MODAL SETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL SETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» PEMBAGIAN LABA APPROPRIATION OF RETAINED EARNING
» LABA RUGI BERSIH PER SAHAM DASAR BASIC EARNINGS LOSS PER SHARE
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued
» LABA RUGI PROYEK KERJASAMA OPERASI PROFIT LOSS JO PROJECT
» BEBAN PENJUALAN BEBAN USAHA OPERATING EXPENSE
» SALES EXPENSES BEBAN USAHA OPERATING EXPENSE
» PENDAPATAN BEBAN LAIN LAIN OTHER INCOME EXPENSE
» PENDAPATAN BEBAN LAIN LAIN lanjutan OTHER INCOME EXPENSE continued
» PERJANJIAN KERJASAMA JOINT OPERATION AGREEMENT
» PERJANJIAN KERJASAMA lanjutan JOINT OPERATION AGREEMENT continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» RELATED PARTY TRANSACTION continued
» PERIKATAN DAN KONTINJENSI COMMITMENT AND CONTINGENCY
» PERIKATAN DAN KONTINJENSI lanjutan COMMITMENT AND CONTINGENCY continued
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT
» PROSPECTIVE ACCOUNTING PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
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