Notes to the Financial Statements PT International Nickel Indonesia Tbk
PT International Nickel Indonesia Tbk 30 Juni 2009 dan 2008
June 30, 2009 and 2008
25
12. Perpajakan 12. Taxation
a. Piutang Pajak a.
Taxes Receivable
30 Juni 2009 2008
June 30
Dalam ribuan Dolar AS US, in thousands
Piutang PPN
36,981 14,698
VAT receivable Pajak dalam proses banding
211 211
Tax in dispute Pajak Penghasilan badan 2008
71,743 - Corporate Income Tax 2008
Pajak Penghasilan badan 2009 19,314 -
Corporate Income Tax 2009 Jumlah
128,249 14,909 Total
b. Hutang Pajak b.
Taxes Payable
30 Juni 2009 2008
June 30
Dalam ribuan Dolar AS US, in thousands
Hutang pajak penghasilan badan – 2008 -
24,631 Corporate income tax payable – 2008
Hutang pajak lainnya Other taxes payable
PPN terhutang
2,386 3,791
VAT payable
Pasal 21
767 807
Article 21
Pasal 23 dan 26 596
851 Articles 23 and 26
Jumlah
3,749
30,080 Total
c. Beban Pajak Penghasilan
Beban pajak penghasilan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2009 dan 2008 adalah sebagai berikut:
c. Income Tax Expense
The income tax expense for the six month periods ended June 30, 2009 and 2008 were as follows:
30 Juni
2009 2008
June 30
Dalam ribuan Dolar AS US, in thousands
Kini
11,870 127,091 Current
Tangguhan 1,852
108 Deferred Beban pajak penghasilan
13,722 126,983
Income tax expense Perhitungan pajak penghasilan kini adalah berdasarkan estimasi
penghasilan kena pajak. Jumlah tersebut mungkin disesuaikan ketika surat pemberitahuan pajak tahunan disampaikan ke kantor pajak.
Current income tax calculations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed with
the tax authorities.
Notes to the Financial Statements PT International Nickel Indonesia Tbk
PT International Nickel Indonesia Tbk 30 Juni 2009 dan 2008
June 30, 2009 and 2008
26
12. Perpajakan lanjutan c. Beban Pajak Penghasilan lanjutan
Rekonsiliasi antara laba sebelum pajak penghasilan yang disajikan dalam laporan keuangan dengan taksiran penghasilan kena pajak adalah
sebagai berikut:
12. Taxation continued c.
Income Tax Expense continued
The reconciliation between earnings before income tax as shown in these financial statements and the estimated taxable income is as
follows:
30 Juni 2009 2008
June 30
Dalam ribuan Dolar AS US, in thousands
Laba sebelum pajak penghasilan
48,303 422,591
Earnings before income tax Perbedaan temporer:
Temporary differences: Perbedaan antara penyusutan
4,440 866
Difference between commercial and komersial
dan fiskal
tax depreciation
Employee benefits and other Kewajiban imbalan kerja
679 1,557 post retirement obligations
Penyisihan bahan pembantu usang 1,686 2,231
Allowance for obsolete inventory Kewajiban penghentian pengoperasian asset 983
762 Asset retirement obligation
Penyisihan imbalan opsi setara saham 2,146
5,057 Provision for share option equivalents
Penyisihan lain-lain 6,311 -
Other provision
41,688 422,950
Perbedaan permanen: Permanent differences:
Pendapatan bunga kena pajak final 32
98 Interest income subject to final tax
Beban yang tidak dapat dikurangkan
736 782
Non-deductible expenses
704 684
Laba kena pajak 42,392
423,634 Taxable profit Pajak penghasilan – kini
11,870 127,091
Income tax – current Pajak yang dibayar di muka
31,184 102,460 Prepaid tax
LebihKurang bayar pajak
19,314 24,631
OverpaymentUnderpayment of tax