PT Bank CIMB Niaga Tbk continued

118 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 23. TAXES Akun ini terdiri dari: This account consits of :

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 - 35.669.971