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Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 5121 Schedule
cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN
31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2010 AND 2009
Expressed in millions of Rupiah, unless otherwise stated
38. PERPAJAKAN lanjutan 38. TAXATION
continued
c. Beban pajak penghasilan lanjutan
c. Income tax expense
continued
2010 2009
beban pajak Consolidated current corporate
penghasilan konsolidasian 11,566,707
8,995,079 income tax expenses
Tax liability from restructuring Hutang pajak dari transaksi
transactions between entities restrukturisasi entitas sepengendali
1,058,400 -
under common controls
Dikurangi: pajak dibayar di muka Less: prepaid taxes
- Perusahaan 4,773,748
4,496,093 The Company -
- Anak Perusahaan 11,238,633
8,995,079 Subsidiaries -
Kelebihan pembayaran pajak Over payment of corporate
penghasilan badan income tax
- Perusahaan 3,387,274
4,496,093 The Company -
d. Pajak tangguhan
d. Deferred tax
Rincian aset dan kewajiban pajak tangguhan pada tanggal 31 Desember 2010 dan 2009
adalah sebagai berikut: The details of deferred tax assets and liabilities
as of 31 December 2010 and 2009 were as follows:
2010 2009
Aset pajak tangguhan Deferred tax assets
Perusahaan: The Company:
Kewajiban imbalan kerja 2,505,766
2,257,692 Employee benefits obligations
Setoran s aham dalam bentuk aset 928,919
- Capital contribution in the form of assets
Penyusutan aset tetap 568,831
694,150 Fixed assets depreciation
Provisi penurunan nilai aset-aset Provision for impairment of
keuangan 576,139
138,103 financial assets
Penyisihan bonus dan insentif 372,968
151,248 Provision for bonuses and incentives
Kewajiban lain-lain 115,984
89,996 Other liabilities
Penyisihan penurunan nilai aset Provision for impairment of Non-Free
Non-Free dan Non-Clear 261,674
293,078 and Non-Clear assets
Penyisihan penurunan Provision for decline in
nilai persediaan 66,609
108,307 value of inventories
Aset dan kewajiban sewa Finance lease assets
pembiayaan yang terkait 20,693
16,663 and related liabilities
Rugi fiskal -
928,969 Tax loss
5,376,197 4,644,880
Aset pajak tangguhan Deferred tax assets at the
awal tahun 4,644,880
7,008,295 beginning of the year
Dicatat pada ekuitas 1,058,400
- Charged to equity
Dibebankan pada laporan Charged to consolidated
laba rugi konsolidasian 327,083
2,363,415 statements of income
Aset pajak tangguhan pada Deferred tax assets
akhir tahun 5,376,197
4,644,880 at the end
of the year
Anak Perusahaan: Subsidiaries:
PT Pertamina Hulu Energi PT Pertamina Hulu Energi
dan Anak Perusahaan 359,197
756,645 and Subsidiaries
PT Pertamina EP Cepu 211,793
419,498 PT Pertamina EP Cepu
PT Tugu Pratama Indonesia PT Tugu Pratama Indonesia
dan Anak Perusahaan 46,852
34,703 and Subsidiaries
PT Usayana dan Anak Perusahaan 36,331
40,129 PT Usayana and Subsidiaries
PT Pelita Air Service PT Pelita Air Service
dan Anak Perusahaan 31,161
32,453 and Subsidiary
PT Pertamina bina Medika 26,653
28,751 PT Pertamina Bina Medika
PT Pertamina Tongkang PT Pertamina Tongkang
dan Anak Perusahaan 19,290
22,411 and Subsidiaries
PT Patra Niaga dan PT Patra Niaga and
Anak Perusahaan 11,734
14,783 Subsidiaries
PT Patra Jasa 7,049
12,384 PT Patra Jasa
PT Nusantara Regas 4,184
- PT Nusantara Regas
PT Pertamina Gas -
3,952 PT Pertamina Gas
PT Pertamina Dana ventura -
3,403 PT Pertamina Dana Ventura
754,244 1,369,112
Di sajikan kembali lihat Catatan 3 As restated refer to Note 3
Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 5122 Schedule
cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN
31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2010 AND 2009
Expressed in millions of Rupiah, unless otherwise stated
38. PERPAJAKAN lanjutan 38. TAXATION
continued
d. Pajak tangguhan lanjutan
d. Deferred tax
continued
2010 2009
Aset pajak tangguhan Deferred tax assets at the
pada awal tahun 1,369,112
1,211,616 beginning of the year
Selisih penjabaran 90,663
- Translation adjustments
Dibebankandikreditkan pada Chargedcredited to consolidated
laporan laba rugi konsolidasian 524,205
157,496 statements of income
Aset pajak tangguhan pada Deferred tax assets
akhir tahun 754,244
1,369,112 at the
end of the year
transaksi pada konsolidasian Transaction on consolidation
Laba yang belum direalisasikan Unrealised profits from
dari transaksi diantara Perusahaan transactions among the Company
dan Anak Perusahaan 675,288
284,000 and Subsidiaries
Aset pajak tangguhan Deferred tax assets at the
awal tahun 284,000
36,229 beginning of the year
Dikreditkan pada laporan Credited to consolidated
laba rugi konsolidasian 391,288
247,771 statements of income
Aset pajak tangguhan pada Deferred tax assets
akhir tahun 675,288
284,000 at the end
of the year
Jumlah aset pajak tangguhan - konsolidasian
Total deferred tax assets - bersih
6,805,729 6,297,992
- consolidated - net Kewajiban pajak tangguhan
Deferred tax liabilities Anak Perusahaan:
Subsidiaries:
PT Pertamina EP 3,216,519
2,338,597 PT Pertamina EP
PT Pertamina Hulu Energi dan PT Pertamina Hulu Energi
Anak Perusahaan 2,479,579
2,182,962 and Subsidiaries
PT Pertamina Gas 43,801
- PT Pertamina Gas
PT Pertamina Geothermal Energy 19,922
20,052 PT Pertamina Geothermal Energy
PT Pertamina Drilling Services PT Pertamina Drilling Services
Indonesia 10,240
948 Indonesia
PT Pertamina Dana ventura 2,165
- PT Pertamina Dana Ventura
PT Patra Niaga dan Anak Perusahaan
1,486 -
PT Patra Niaga and Subsidiary PT Pelita Air Service dan
PT Pelita Air Service Anak Perusahaan
- 36
a nd Subsidiary
Jumlah kewajiban pajak tangguhan - konsolidasian
Total deferred tax liabilities - bersih
5,773,712 4,542,595
- consolidated - net
Kewajiban pajak tangguhan Deferred tax liabilities at
pada awal tahun 4,542,595
2,504, 910 the beginning of the year
Dicatat sebagai goodwill
yang berasal dari akuisisi 54,143
1,268,084 Charged to goodwill due to acquisition
Selisih penjabaran 81,583
78,979 Translation adjustments
Dibebankan pada laporan Charged to consolidated
laba rugi konsolidasian 1,095,391
848,580 statements of income
Kewajiban pajak tangguhan Deferred tax liabilities
pada akhir tahun 5, 773,712
4,5 42,595 at the end of year
Di sajikan kembali lihat Catatan 3 As restated refer to Note 3
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Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 5123 Schedule
cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN
31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2010 AND 2009
Expressed in millions of Rupiah, unless otherwise stated
38. PERPAJAKAN lanjutan 38. TAXATION
continued
e. Administrasi
