UTANG BANK JANGKA PENDEK SHORT TERM BANK LOAN

DECEMBER 31, 2011 AND 2010 Expressed in Rupiah, unless otherwise stated 31 DESEMBER 2011 DAN 2010 PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN Entitas Anak AND SUBSIDIARIES Years ended Tahun yang berakhir pada tanggal-tanggal CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 16. 16. c. Pajak penghasilan c. Income tax Laba sebelum taksiran manfaat beban pajak Income before provision for tax benefit expense menurut laporan laba rugi konsolidasian per consolidated statement of income Ditambah dikurangi: Additions deductions: Laba rugi Entitas Anak sebelum pajak Income loss of subsidiaries penghasilan before income tax Laba komersial Perusahaan Commercial income before provision for tax sebelum taksiran beban pajak expense attributable to the Company Beda sementara: Temporary differences: Penyusutan aset tetap Depreciation fo fixed asset Penyisihan barang usang Provision for obsolete inventories Penyisihan piutang ragu-ragu Allowance for doubtful accounts Imbalan pasca kerja Provision for employee benefit obligation Beda tetap: Permanent differences Biaya pajak Tax expense Keuntungan kerugian penjualan aset tetap Gain on sale fixed asset Pendapatan bunga interest income Lain-lain Others Laba rugi fiskal Perusahaan sebelum kompensasi Fiscal profit loss Company before compensated kerugian fiskal with fiscal loss Rugi fiskal yang belum dikompensasi Uncompensated fiscal loss Akumulasi Rugi Fiskal Pajak Penghasilan Income tax Manfaat beban pajak penghasilan Perusahaan dan perusahaan Income tax benefit expenses of the Company and subsidiaries, consist of : anak terdiri dari : Pajak Kini Current tax Perusahaan The Company Entitas Anak Subsidiaries Tangguhan Deferred tax Perusahaan The Company Entitas Anak Subsidiaries Jumlah beban pajak konsolidasian Total Consolidated Income Tax Expenses Rincian aset pajak tangguhan per 31 Desember 2011 adalah sebagai berikut : Deferred tax account balance as of December 31, 2011 are as follows : 31 Desember 2010 Aset kewajiban pajak tangguhan Deferred tax Deferred tax asset liabilities Rugi fiskal Fiscal loss Manfaat imbalan kerja Benefits of employee benefits Penyisihan piutang ragu Allowance for doubtful accounts Penyisihan penurunan nilai persediaan Provision for inventory obsolescence Penyusutan aset tetap Depreciation of fixed assets Perusahaan The Company Entitas Anak Subsidiaries Aset Pajak Tangguhan Deferred tax assets 1.067.671.929 7.415.690 195.346.521 1.727.937.848 21.540.365.579 36.239.629.724 457.503.707 456.693.957 4.270.687.718 2010 − − − 274.443.205 369.599.984 59.787.411.047 37.967.567.572 14.347.980 2.799.217.387 − − 274.443.205 168.922.565 − 837.255.262 21.540.365.579 464.109.647 16.427.201.993 3.158.493.150 2011 195.346.521 29.662.762 213.689.502 31 Desember 2011 6.014.579.814 995.882.233 5.794.137.148 86.988.335.205 15.440.048.327 − 1.727.937.848 Dikreditkan dibebankan ke laba rugi 71.548.286.878 6.325.711.828 − 92.681.250 7.295.621 3.523.868.821 11.235.874 111.212.745 4.726.465.219 71.548.286.878 Rekonsiliasi antara labarugi sebelum taksiran pajak penghasilan dengan taksiran rugi menurut fiskal untuk periode yang berakhir pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut: 6.014.579.814 538.378.526 Reconciliation of profitlosses before income tax to estimate tax incomeloss, for the period ended at December 31, 2011 and 2010 are as follows: 209.313.816 369.399.430 14.699.264.145 1.727.937.848 2.963.146.629 21.876.972.900 16.121.999.914 − 1.727.937.848 1.727.937.848 950.770.984 741.457.168 676.327.779 1.830.014.827 454.643.195 26.829.142.912 11.760.875.831 19.874.684.275 3.752.684.361 4.952.170.012 PERPAJAKAN Lanjutan TAXATION Continued 35 DECEMBER 31, 2011 AND 2010 Expressed in Rupiah, unless otherwise stated 31 DESEMBER 2011 DAN 2010 PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN Entitas Anak AND SUBSIDIARIES Years ended Tahun yang berakhir pada tanggal-tanggal CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 16. 16. Rincian aset pajak tangguhan per 31 Desember 2009 adalah sebagai berikut : Deferred tax account balance as of December 31, 2008 are as follows : 31 Desember 2009 31 Desember 2010 Aset kewajiban pajak tangguhan Deferred tax Deferred tax asset liabilities Rugi fiskal Fiscal loss Rugi fiskal tidak terkompensasi Fiscal loss uncompensated Manfaat imbalan kerja Benefits of employee benefits Penyisihan piutang ragu Allowance for doubtful accounts Penyisihan penurunan nilai persediaan Provision for inventory obsolescence Penyusutan aset tetap Depreciation of fixed assets Perusahaan The Company Entitas Anak Subsidiaries Aset Pajak Tangguhan Deferred tax assets Entitas Anak The Subsidiaries 17. BIAYA YANG MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES Akun ini terdiri dari : : This accounts consists of Gaji dan tunjangan Salaries and benefit Sewa Rent Jasa profesional Profesional fee Lain-lain Other Jumlah Total 18. LIABILITAS DIESTIMASI ATAS IMBALAN KERJA 18. ESTIMATED LIABILITIES ON EMPLOYEES BENEFIT Tingkat diskonto Discount rate Tingkat proyeksi kenaikan gaji Estimate future salary increase Tingkat mortalita 100 CSO1980 in 2011 and 100 TMII in 2010 Mortality table Tingkat cacat tetap Disability rate Tingkat pengunduran diri Resignation Proporsi Pengembalian pensiun metode normal Proportion of normal pension rate metode 424.717.727 − 538.378.526 6.351.082.961 2011 dan 2010 2.963.146.629 5 414.463.316 209.313.816 4.726.465.219 336.503.147 113.660.799 336.503.147 4.726.465.219 6.351.082.961 14.699.264.145 21.540.365.579 2.909.724.253 14.489.950.329 20.798.908.411 − 42.230.641 53.422.376 456.693.957 − Dikreditkan dibebankan ke laba rugi 5.154.800.100 Nilai kini kewajiban, biaya jasa kini yang terkait dan biaya jasa lalu di atas dihitung oleh aktuaris independen dengan menggunakan asumsi aktuaris sebagai berikut : PERPAJAKAN Lanjutan 8.822.480.446 36.239.629.724 31 Desember 2011 1.343.762.957 592.040.373 35.288.858.740 950.770.984 1.731.877.015 On November 2009, WOW TV received several Tax Assessment Letter for Underpayment SKPKB which consist of Rp 15,554,650,668 for Corporate Income Tax and Rp 12,412,852,366 for value added tax. WOW TV is currently in appealing process to the tax court. Pada November 2009, WOW TV menerima beberapa Surat Ketetapan PajakKurang Bayar SKPKB antara lain sebesar Rp 15,554,650,668 untuk PPh Badan serta Rp 2,412,852,366 untuk PPN. Saat ini WOW TV sedang dalam proses banding pengadilan pajak. Present value of liabilities, related current service cost and past service cost were Calculated by independent actuary who used actuarial assumption as follows : 7.759.307.886 2.925.800.080 3.059.468.261 617.794.725 741.457.168 1.156.244.820 On November 2009, Artha Centra Graha received several Tax Assessment Letter for Underpayment SKPKB which consist of Rp 3,720,895,302 for Corporate Income Tax, Rp 233,584,637 for Income tax article 4 2, Rp 1,007,400,000 for Income tax art 23 and Rp 1,388,018,369 for value added tax. TAXATION Continued Projected unit credit 31 Desember 2010 5 s.d 45 years and declining in 2010 Berikut adalah ringkasan pemeriksaan pajak signifikan yang diterima oleh Grup pada tahun 2009, 2010 dan 2011. The following is the summary of the significant tax assesment received by the Group in 2009,2010 and 2011. Pada November 2009, Artha Centra Graha menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB antara lain sebesar Rp 3,720,895,302 untuk PPh Badan, Rp 233,584,637 untuk PPh pasal 4 ayat 2, Rp 1,007,400,000 untuk PPh 23 serta Rp 1,388,018,369 untuk PPN. 7 in 2011 and 10 in 2010 5 5 s.d 40 years and declining in 2011 36