AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 101 - 39. PAJAK PENGHASILAN
39. INCOME TAX
Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following:
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Perseroan The Company
Kini 418.600.227
431.065.922 Current
Tangguhan 16.956.998
71.508.861 Deferred
435.557.225 502.574.783
Entitas anak Subsidiaries
Kini 150.858.109
240.819.856 Current
Tangguhan 17.594.544
39.892.558 Deferred
168.452.653 280.712.414
Konsolidasian Consolidated
Kini 569.458.336
671.885.778 Current
Tangguhan 34.551.542
111.401.419 Deferred
604.009.878 783.287.197
Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing-
masing untuk tahun fiskal 2014 dan 2013 berdasarkan Peraturan Pemerintah Nomor 81 Tahun
2007. The Company met the requirements for reduction
of income tax rate by 5 for fiscal years 2014 and 2013, respectively, in accordance with the
Government Regulation No. 81 Year 2007.
Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan laba rugi
komprehensif konsolidasian dengan taksiran laba kena pajak dan beban pajak kini untuk periode yang
berakhir pada tanggal 30 Juni 2015 dan 2014 adalah sebagai berikut:
The reconciliations between income before corporate income tax as shown in the consolidated
statements of comprehensive income and estimated taxable income and current tax expense
for the years ended June 30, 2015 and 2014 are as follows:
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 2.797.598.100
3.545.881.930 income tax
Laba entitas anak sebelum Subsidiaries’ income before
beban pajak penghasilan 646.003.887
1.121.715.067 income
tax Bagian atas laba bersih entitas
Equity in net income asosiasi
13.254.455 15.234.400
of associates Disesuaikan dengan jurnal
Adjusted for consolidation eliminasi konsolidasi
16.946.214 11.183.509
eliminations Laba sebelum pajak penghasilan
Income before income tax - Perseroan
2.121.393.544 2.397.748.954
the Company
Dilanjutkan Forward
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 102 -
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Perbedaan permanen: Permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
50.343.356 23.791.159
net book value of fixed assets Kesejahteraan karyawan
96.288.603 125.022.079
Employee welfare Penyisihan promosi
Provision for sales promotion peningkatan penjualan
696.627 808.240
expense Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
121.070.784 86.903.088
recorded on a net of tax basis Lain-lain 45.565.572
71.798.982 Others
71.823.374 134.517.372
Perbedaan temporer: Temporary differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
net book value of fixed dan beban tangguhan
100.983.160 128.149.205
assets and deferred charges Aset sewa pembiayaan
2.510.869 2.510.869
Leased assets Liabilitas imbalan kerja
21.611.649 77.803.239
Employee benefits liabilities Cadangan persediaan usang
Allowance for obsolete and dan bergerak lambat
491.967 587.925
slow moving inventories Allowance for impairment of
Cadangan penurunan nilai piutang 1.190.058
837.987 receivable
Penyisihan untuk beban restorasi -
1.265.296 Provision for restoration expenses
Tunjangan produktivitas dan uang jasa 55.635.459
188.667.860 Productivity allowances and incentive
Penyisihan lainnya 38.000.143
20.033.824 Other provisions
100.215.787 376.936.733
Laba kena pajak - Perseroan 2.093.001.131
2.155.329.593 Taxable income - the Company
Beban pajak penghasilan Income tax expense
Perseroan - kini 418.600.227
431.065.922 the Company - current
Beban pajak penghasilan Income tax expense
entitas anak - kini 150.858.109
240.819.856 subsidiaries - current
569.458.336 671.885.778
Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut:
Current tax expense and payable of the Company are computed as follows:
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Beban pajak kini 418.600.227
431.065.922 Current tax expense
Dikurangi pembayaran pajak dimuka 461.851.060
195.501.652 Less prepaid taxes
Utang pajak kini Catatan 25 43.250.833
235.564.270 Current tax payable Note 25
Laba fiskal dan beban pajak penghasilan kini Perseroan tahun 2013 sudah sesuai dengan Surat
Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak.
Taxable income and current tax expense of the Company for 2013 are accordance with the
Corporate Tax Returns filled with the Tax Service Office.