UTANG USAHA TRADE PAYABLES

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated 60 15. PERPAJAKAN lanjutan 15. TAXATION continued Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: lanjutan The computation of the estimated income tax payable is as follows: continued 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Utang pajak penghasilan pasal 29 Income tax payable article 29 Perusahaan - 3.931.829 Company Entitas anak 33.517 732.666 Subsidiaries Jumlah taksiran utang pajak penghasilan 33.517 4.664.495 Total estimated income tax payable Taksiran Tagihan Pajak Penghasilan Estimated Claims for Income Tax Refund 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Perusahaan 1.408.340 - Company Entitas anak 207.911 399.593 Subsidiaries Jumlah taksiran tagihan pajak Total estimated claims for income penghasilan 1.616.251 399.593 tax refund Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit Beban manfaat pajak tangguhan atas beda temporer untuk enam bulan yang berakhir pada tanggal 30 Juni 2014 dan 2013 adalah sebagai berikut: The deferred tax expense benefit on temporary differences for the six months ended June 30, 2014 and 2013 are as follows: Enam bulan yang Enam bulan yang berakhir pada berakhir pada tanggal 30 Juni 2014 tanggal 30 Juni 2013 Six months Six months ended ended June 30, 2014 June 30, 2013 Perusahaan Company Penyisihan keusangan persediaan 98.236 37.785 Allowance for inventory obsolescence Investasi pada entitas asosiasi 6.498 25.238 Investment in associated companies Depreciation of property, plant Penyusutan aset tetap 67.365 66.229 and equipment Beban imbalan kerja 65.220 83.861 Employee benefits Transaksi sewa - 3.319 Lease transaction Neto 27.851 159.318 Net Entitas Anak Subsidiaries Akrual bonus 6.088 - Accrued bonus Pengembalikan penyisihan Reversal allowance for impairment penurunan nilai piutang usaha 147 359 losses on trade receivables Beban imbalan kerja 30.018 30.807 Employee benefits Depreciation of property, plant Penyusutan aset tetap 173.094 721.714 and equipment Amortisasi atas hak atas tanah yang ditangguhkan - 525 Amortization of deferred land right Estimasi rugi fiskal - 46.250 Estimated fiscal loss Neto 197.171 644.491 Net Beban manfaat pajak Deferred tax expense tangguhan - neto 225.022 485.173 benefit - net the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated 61 15. PERPAJAKAN lanjutan 15. TAXATION continued Aset Liabilitas Pajak Tangguhan Deferred Tax Assets Liabilities Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: The details of deferred tax assets and liabilities are as follows: 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Perusahaan Company Aset pajak tangguhan Deferred tax assets Allowance for inventory Penyisihan keusangan persediaan 1.210.809 1.309.045 obsolescence Penyisihan imbalan kerja 1.061.158 995.938 Employee benefits liability Sub-jumlah 2.271.967 2.304.983 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities Depreciation of property, plant Penyusutan aset tetap 220.251 287.616 and equipment Investment in associated Investasi pada entitas asosiasi 258.454 251.956 companies Sub-jumlah 478.705 539.572 Sub-total Aset pajak tangguhan - neto 1.793.262 1.765.411 Deferred tax assets - net Entitas Anak Subsidiaries Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan imbalan kerja 178.435 98.775 Employee benefits liability Amortisasi atas hak atas tanah Amortization of deferred yang ditangguhkan 39.621 39.621 landright Depreciation on property, Penyusutan aset tetap 28.482 19.606 plant and equipment Akrual bonus - 6.088 Accrued bonus Aset pajak tangguhan - neto 246.538 164.090 Deferred tax assets - net Penyisihan imbalan kerja 151.803 201.445 Employee benefits liability Penyisihan atas kerugian Allowance for impairment losses penurunan nilai piutang usaha 15.483 15.336 on trade receivables Allowance for inventory Penyisihan kerugian persediaan 6.800 6.800 obsolescence Taksiran rugi fiskal 5.774 5.774 Estimated fiscal loss Depreciation of property, plant Penyusutan aset tetap 1.066.569 1.230.787 and equipment Liabilitas pajak tangguhan - neto 886.709 1.001.432 Deferred tax liabilities - net