106
P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2009 DAN 2008 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008
AND FOR THE YEARS THEN ENDED - Continued
- 22. BEBAN UMUM DAN ADMINISTRASI
22. GENERAL AND ADMINISTRATIVE EXPENSES
2009 2008
Rp Rp
Biaya konsultan 4.574.018.970
1.969.497.741 Consultant fee
Peralatan kantor 1.887.257.912
1.906.503.057 Office supplies
Pelatihan dan literatur 1.631.758.232
1.444.642.015 Training and library
Telekomunikasi 1.507.639.425
1.115.677.433 Telecommunication
Asuransi 1.410.481.832
836.965.692 Insurance
Rapat 349.414.263
1.885.043.549 Meeting
Lainnya 1.547.748.144
1.002.883.766 Others
Jumlah 12.908.318.778
10.161.213.253 Total
23. BEBAN PEMELIHARAAN
TEKNOLOGI INFORMASI
23. INFORMATION TECHNOLOGY MAINTENANCE EXPENSE
Akun ini merupakan beban pemeliharaan sistem komputer, perangkat lunak dan perangkat keras.
This account represents expense arising from the maintenance of computer system, computer
software and hardware.
24. PENGHASILAN BUNGA 24. INTEREST INCOME
2009 2008
Rp Rp
Deposito berjangka 17.719.994.580
12.622.044.812 Time deposits
Surat Utang Negara 8.429.238.100
4.861.387.071 Government bonds
Jasa giro 9.162.230
50.969.888 Current accounts
Jumlah 26.158.394.910
17.534.401.771 Total
25. PENDAPATAN LAIN-LAIN - BERSIH 25. OTHER INCOME - NET
2009 2008
Rp Rp
Pendapatan denda administrasi -
2.798.430.393 Administration penalty
Laba rugi selisih kurs 2.318.999.617
2.684.064.316 Gain loss on foreign exchange
Pendapatan klaim asuransi -
1.463.355.000 Insurance claim income
Pendapatan lain-lain 813.145.489
404.117.552 Other income
Jumlah 1.505.854.128
7.349.967.261 Total
26. PAJAK PENGHASILAN 26. TAXATION
Beban pajak Perusahaan terdiri dari: The Company’s tax expense consists of the
following: 2009
2008 Rp
Rp Pajak kini
30.294.023.760 38.421.963.200
Current tax Pajak final
4.446.311.247 3.378.840.098
Final tax Pajak tangguhan
131.859.744 66.881.703
Deferred tax Beban pajak
34.872.194.751 41.733.921.595
Tax expense
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2009
107
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e P.T. KLIRING PENJAMINAN EFEK INDONESIA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2009 DAN 2008
SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan
P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2009 AND 2008 AND FOR THE YEARS THEN ENDED
- Continued
-
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan laba kena pajak adalah
sebagai berikut: A reconciliation between income before tax per
statements of income and taxable income, is as follows:
2009 2008
Rp Rp
Laba sebelum pajak menurut Income before tax per statements
laporan laba rugi 156.229.923.381
109.275.067.378 of income
Perbedaan temporer: Temporary differences:
Penyusutan 814.623.976
127.091.987 Depreciation
Kewajiban imbalan pasca kerja 287.185.000
311.379.000 Post-employment benefits obligation
Perbedaan yang tidak dapat diperhitungkan menurut fiskal:
Permanent differences: Beban gaji, honor dan
Salaries, honorarium and tunjangan
4.288.823.142 5.526.608.325
allowance expenses Bagian rugi bersih perusahaan
Equity in net loss of an associate asosiasi
1.627.225.288 549.507.883
company Beban umum dan
General and administrative administrasi
1.210.941.916 1.236.637.879
expenses Beban pengembangan usaha
1.195.570.901 1.321.608.075
Business development expenses Penghasilan bunga
26.158.394.910 17.534.401.771
Interest income Rugi laba yang belum terealisasi
atas penurunan kenaikan nilai Unrealized loss gain in fair
wajar reksadana 28.933.657.123
28.212.775.692 value of mutual fund
Tax expense -
535.344.450 Tax expense
Lainnya 740.051.362
1.430.074.613 Others
Laba kena pajak 108.192.942.257
128.131.544.285 Taxable income
Beban pajak dengan tarif pajak yang berlaku:
Tax expense at applicable tax rates: 2009
2009 28 x Rp 108.192.942.000
30.294.023.760 -
28 x Rp 108,192,942,000 2008
2008 10 x Rp 50.000.000
- 5.000.000
10 x Rp 50,000,000 15 x Rp 50.000.000
- 7.500.000
15 x Rp 50,000,000 30 x Rp 128.031.544.000
- 38.409.463.200
30 x Rp 128,031,544,000 Beban pajak kini
30.294.023.760 38.421.963.200
Current tax expense Pajak penghasilan final
4.446.311.247 3.378.840.098
Final income tax 34.740.335.007
41.800.803.298 Pajak penghasilan dibayar di muka
Prepaid income taxes Pasal 25
19.845.000.000 36.907.118.802
Article 25 Fiskal
- 41.000.000
Fiscal Pajak penghasilan final
4.446.311.247 3.378.840.098
Final income tax Jumlah
24.291.311.247 40.326.958.900
Total Hutang pajak kini Catatan 13
10.449.023.760 1.473.844.398
Current tax payable Note 13
108
P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2009 DAN 2008 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008
AND FOR THE YEARS THEN ENDED - Continued
-
Pajak Tangguhan Deferred Tax
Rincian dari aset pajak tangguhan adalah sebagai berikut:
The details of the Company’s deferred tax assets are as follows:
Penyesuaian atas
Dikreditkan perubahan
dibebankan Dikreditkan
tarif pajak ke laporan
ke laporan Adjustment
laba rugi 1 Januari
laba rugi due to
31 Desember Credited
31 Desember January 1,
Credited changes
December 31, charged
December 31, 2008
to income in tax rates
2008 to income
2009 Rp
Rp Rp
Rp Rp
Rp Kewajiban imbalan
Post-employment pasca kerja
349.804.800 93.413.700
73.869.750 369.348.750
71.796.250 441.145.000
benefits obligation Aset tetap
93.388.539 38.127.596
9.210.157 46.050.786
203.655.994 249.706.780
Equipment and facilities Bersih
256.416.261 131.541.296
64.659.593 323.297.964
131.859.744 191.438.220
Net
Berdasarkan Undang-Undang Pajak Penghasilan No. 362008 pengganti Undang-Undang Pajak
No. 71983, tarif pajak badan adalah sebesar 28 yang berlaku efektif 1 Januari 2009 dan sebesar
25 yang berlaku efektif 1 Januari 2010. Aset dan kewajiban pajak tangguhan disesuaikan dengan
tarif pajak yang berlaku pada periode ketika aset direalisasikan
dan kewajiban
diselesaikan berdasarkan tarif pajak yang akan ditetapkan.
Based on Tax Law No. 362008 the Amendment of Tax Law No. 71983 on income taxes, the new
corporate tax rate is set at flat rate of 28 effective January 1, 2009 and 25 effective
January 1, 2010. Accordingly, deferred tax assets and liabilities have been adjusted to the tax rates
that are expected to apply at the period when the asset is realized or liability is settled based on the
tax rates that will be enacted.
Rekonsiliasi antara beban pajak perusahaan dan hasil perkalian laba akuntansi sebelum pajak
dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the Company’s tax expense and the amount computed by applying
the effective tax rates to income before tax per statements of income is as follows:
2009 2008
Rp Rp
Laba sebelum pajak menurut Income before tax per statements
laporan laba rugi 156.229.923.381
109.275.067.378 of income
Beban pajak sesuai dengan tarif Tax expense at effective
pajak yang berlaku 43.744.378.475
32.765.020.128 tax rates
Pajak penghasilan final 4.446.311.247
3.378.840.098 Final income tax
Pengaruh pajak atas beban manfaat yang tidak dapat diperhitungkan
Tax effect of permanent menurut fiskal:
differences: Beban gaji, honor dan
Salaries, honorarium and tunjangan
1.200.870.480 1.657.982.498
allowance expenses Bagian rugi bersih perusahaan
Equity in net loss of an associate asosiasi
455.623.081 164.852.365
company Beban umum dan
General and administrative administrasi
339.063.736 370.991.363
expenses Beban pengembangan usaha
334.759.852 396.482.422
Business development expense Penghasilan bunga
7.324.350.575 5.260.320.531
Interest income Rugi laba yang belum terealisasi
atas penurunan kenaikan nilai Unrealized loss gain in fair
wajar reksadana 8.101.423.995
8.463.832.708 of mutual fund
Beban pajak -
160.603.335 Tax expense
Lainnya 207.214.381
429.022.384 Others
Penyesuaian atas perubahan tarif pajak 15.823.169
64.659.593 Adjustment due to changes in tax rates
Beban Pajak 34.872.194.751
41.733.921.595 Tax expense
Laporan Tahunan | Annual R
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2009
109
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- ebagai
ent
dan P.T. KLIRING PENJAMINAN EFEK INDONESIA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2009 DAN 2008
SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan
P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2009 AND 2008 AND FOR THE YEARS THEN ENDED
- Continued
- 27. IMBALAN PASCA KERJA
27. POST-EMPLOYMENT BENEFITS Program Tabungan Karyawan