Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 Juni 2012 dan
31 Desember 2011 dan Enam bulan yang berakhir pada tanggal-tanggal
30 Juni 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
June 30, 2012 and December 31, 2011 and
Six months ended June 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
55
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities
30 Juni 2012 31 Des. 2011
June 30, 2012 Dec. 31, 2011
Perusahaan: The Company:
Aset pajak tangguhan: Deferred tax assets:
Akumulasi rugi fiskal 1.089.792
731.934 Fiscal loss carry forward
Liabilitas imbalan Provision for
pascakerja 6.762
4.068 post-employment benefits
Bonus dan tunjangan 3.748
20.616 Bonus and allowance
Penyisihan atas aset Valuation allowance for
pajak tangguhan 1.100.302
756.618 deferred tax assets
Aset pajak tangguhan - Deferred tax assets -
Perusahaan - neto -
- the Company - net
Entitas anak: The Subsidiaries:
Aset pajak tangguhan: Deferred tax assets:
ABN 1.557.231
2.133.889 ABN
TMU 524.974
245.686 TMU
TBE 323.499
55.683 TBE
Total 2.405.704
2.435.258 Total
Liabilitas pajak tangguhan: Deferred tax liabilities:
IM 841.944
277.112 IM
Total 841.944
277.112 Total
Aset pajak tangguhan Deferred
- neto 2.405.704
2.435.258 tax assets - net
Liabilitas pajak Deferred
tangguhan - neto 841.944
277.112 tax liabilities - net
Rincian manfaat beban pajak tangguhan adalah sebagai berikut:
The details of deferred tax benefit expense are as follows:
30 Juni 2012 30 Juni 2011 June 30, 2012 June 30, 2011
Perusahaan The Company
Pengaruh pajak atas beda temporer Tax effect of temporary
pad tarif pajak yang berlaku: differences at prevailing tax rate:
Akumulasi rugi fiskal 2.559.287
590.028 Tax loss carryforward
Liabilitas imbalan pascakerja 5.388
408 Provision for post-employment
Penyisihan untuk tunjangan Provision for festive alloawance
hari raya dan bonus 202.413
- and bonus
Penyisihan atas aset Valuation allowance for
pajak tangguhan 2.543.062
595.567 deferred tax assets
Efek translasi 180.800
5.131 Translation effect
Sub - total -
- Sub - total
Entitas anak 2.547.007
1.104.560 The Subsidiaries
Beban manfaat pajak tangguhan 2.547.007
1.104.560 Tax expense benefit
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 Juni 2012 dan
31 Desember 2011 dan Enam bulan yang berakhir pada tanggal-tanggal
30 Juni 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
June 30, 2012 and December 31, 2011 and
Six months ended June 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
56
16. PERPAJAKAN lanjutan 16. TAXATION continued