UTANG USAHA lanjutan TRADE PAYABLES continued

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated 61 15. PERPAJAKAN lanjutan 15. TAXATION continued Aset Liabilitas Pajak Tangguhan Deferred Tax Assets Liabilities Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: The details of deferred tax assets and liabilities are as follows: 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Perusahaan Company Aset pajak tangguhan Deferred tax assets Allowance for inventory Penyisihan keusangan persediaan 1.210.809 1.309.045 obsolescence Penyisihan imbalan kerja 1.061.158 995.938 Employee benefits liability Sub-jumlah 2.271.967 2.304.983 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities Depreciation of property, plant Penyusutan aset tetap 220.251 287.616 and equipment Investment in associated Investasi pada entitas asosiasi 258.454 251.956 companies Sub-jumlah 478.705 539.572 Sub-total Aset pajak tangguhan - neto 1.793.262 1.765.411 Deferred tax assets - net Entitas Anak Subsidiaries Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan imbalan kerja 178.435 98.775 Employee benefits liability Amortisasi atas hak atas tanah Amortization of deferred yang ditangguhkan 39.621 39.621 landright Depreciation on property, Penyusutan aset tetap 28.482 19.606 plant and equipment Akrual bonus - 6.088 Accrued bonus Aset pajak tangguhan - neto 246.538 164.090 Deferred tax assets - net Penyisihan imbalan kerja 151.803 201.445 Employee benefits liability Penyisihan atas kerugian Allowance for impairment losses penurunan nilai piutang usaha 15.483 15.336 on trade receivables Allowance for inventory Penyisihan kerugian persediaan 6.800 6.800 obsolescence Taksiran rugi fiskal 5.774 5.774 Estimated fiscal loss Depreciation of property, plant Penyusutan aset tetap 1.066.569 1.230.787 and equipment Liabilitas pajak tangguhan - neto 886.709 1.001.432 Deferred tax liabilities - net the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated 62 15. PERPAJAKAN lanjutan 15. TAXATION continued Rekonsiliasi antara beban pajak yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba sebelum beban manfaat pajak dan beban pajak seperti disajikan dalam laporan laba rugi komprehensif konsolidasian interim untuk enam bulan yang berakhir pada tanggal-tanggal 30 Juni 2014 dan 2013 adalah sebagai berikut: The reconciliation between tax expense as calculated by applying the applicable tax rate to the income before tax expense benefit and tax expense as shown in the interim consolidated statements of comprehensive income for the six month ended June 30, 2014 and 2013 is as follows: Enam bulan yang Enam bulan yang berakhir pada berakhir pada tanggal 30 Juni 2014 tanggal 30 Juni 2013 Six months Six months ended ended June 30, 2014 June 30, 2013 Income before tax expense benefit Laba sebelum beban manfaat pajak per interim consolidated menurut laporan laba rugi statements of komprehensif konsolidasian 15.085.667 18.818.292 comprehensive income Dikurangi laba sebelum pajak penghasilan Less income before income tax Entitas anak 4.088.749 3.857.982 expense of subsidiaries Total income before income tax Jumlah laba sebelum pajak- Perusahaan 19.174.416 14.960.310 of the Company Beban pajak pada tarif pajak yang Tax expense at applicable tax rates berlaku untuk Perusahaan 4.793.604 3.740.078 of the Company Pengaruh pajak atas beda tetap Tax effects of permanent differences Donation, entertainment Sumbangan, jamuan dan perayaan 4.370 4.657 and celebration Pembalikan penyisihan atas kerugian Reversal of allowance for impairment penurunan piutang usaha - 49.155 losses on trade receivables Penghasilan yang pajaknya bersifat final Income already subjected to final tax Dividen 1.027.125 - Dividend Sewa 45.000 3.207 Rental income Bunga 1.483 19.061 Interest income Beban pajak: Tax expense: Perusahaan 3.724.366 3.673.312 Company Entitas Anak 174.509 1.419.587 Subsidiaries Beban pajak - neto untuk laporan Tax expense - net per laba rugi komprehensif interim consolidated statements konsolidasian interim 3.898.875 5.092.899 of comprehensive income Perusahaan Company Taksiran tagihan pajak penghasilan Perusahaan pada tanggal 30 Juni 2014 merupakan kelebihan pembayaran pajak penghasilan dibayar di muka. The Company’s estimated claims for tax refund as of June 30, 2014 pertains to the overpayment of prepaid income tax.