Beban pajak penghasilan Income tax expense

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 545 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2014 TIDAK DIAUDIT DAN 31 DESEMBER 2013 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2014 UNAUDITED AND 31 DECEMBER 2013 AUDITED Expressed in millions of Rupiah, unless otherwise stated 18. PERPAJAKAN lanjutan 18. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Perhitungan beban pajak penghasilan badan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2014 2013 Laba konsolidasian Consolidated profit sebelum pajak penghasilan 386,614 175,737 before income tax Dikurangi: Deduct: Laba sebelum pajak Profit before income penghasilan - entitas anak 59,133 53,075 tax – subsidiaries Laba sebelum pajak 327,481 122,662 Profit before penghasilan - Perusahaan income tax – the Company Keuntungankerugian Profitloss from atas pendapatan revenue subject yang dikenakan pajak final 2,364 2,022 to final tax Laba sebelum pajak 325,117 120,640 Profit before penghasilan - Perusahaan income tax – the Company Perbedaan temporer: Temporary differences: Penyisihan imbalan kerja Provision for employee karyawan 16,408 13,500 benefits Penyusutan aset tetap 3,626 11,598 Fixed asset depreciation Provisi penurunan nilai 249 3,328 Provision for impairment Provisi kontrak Provision for onerous yang memberatkan - 15,920 contract Gaji, upah dan Salaries, wages and kesejahteraan karyawan 38,224 9,841 employee benefits Perbedaan tetap: Permanent differences: Pendapatan usaha entitas anak dan perusahaan Income from subsidiaries asosiasi - 1,092 and associate Laba penjualan aktiva 86,751 - Gain from disposal asset Pendapatan bunga Interest income subject dikenakan pajak final 16,169 6,813 to final tax Beban yang tidak dapat dikurangkan untuk keperluan pajak 64,505 18,734 Non-deductible expenses Taksiran penghasilan Estimated taxable kena pajak 337,957 153,816 income Akumulasi rugi fiskal yang dapat dibawa ke Accumulated fiscal losses masa depan - - carried forward Penghasilan kena pajak - Taxable income Perusahaan 337,957 153,816 the Company PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2014 TIDAK DIAUDIT DAN 31 DESEMBER 2013 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2014 UNAUDITED AND 31 DECEMBER 2013 AUDITED Expressed in millions of Rupiah, unless otherwise stated 18. PERPAJAKAN lanjutan\ 18. TAXATION continued