Laporan Tahunan 2012
304
PT Elnusa Tbk. PT Elnusa Tbk.
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2012 DAN 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Expressed in millions of Rupiah, unless otherwise stated
16. PERPAJAKAN lanjutan 16. TAXATION continued
c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Perhitungan beban pajak penghasilan badan kini adalah sebagai berikut:
The calculation of current corporate income tax expense is as follows:
2012 2011
Labarugi konsolidasian Consolidated incomeloss
sebelum pajak penghasilan 211,071
26,083 before income tax
Dikurangi: Deduct:
Laba sebelum pajak Profit before income
penghasilan - entitas anak 92,696
135,625 tax - subsidiaries
Disesuaikan dengan Adjusted for consolidation
jurnal eliminasi 55,492
90,178 elimination
Labarugi sebelum pajak Profitloss before
penghasilan - Perusahaan 173,867
71,530 income tax – the Company
Pendapatan yang dikenakan pajak final
60,033 69,483
Revenue subject to final tax Beban atas pendapatan yang
Expenses related to dikenakan pajak final
58,043 79,785
revenue subject to final tax Labarugi sebelum pajak
Profitloss before penghasilan - Perusahaan
171,877 61,228
income tax – the Company Perbedaan temporer:
Temporary differences: Provisi penurunan nilai
14,113 9,290
Provision for impairment Allowance for inventory
Provisi persediaan usang 10,565
- obsolence
Provisi kontrak Provision for
yang memberatkan 27,108
43,028 onerous contract
Penyisihan imbalan kerja Provision for employee
karyawan 5,043
2,088 benefits
Penyusutan aset tetap 61,866
64,868 Fixed asset depreciation
Gaji, upah dan kesejahteraan Salaries, wages and employee’s
karyawan 32,192
9,300 benefits
Aset dan liabilitas Finance lease assets
sewa pembiayaan -
855 and liabilities
Perbedaan tetap: Permanent differences:
Pendapatan usaha entitas anak dan perusahaan
Income from subsidiaries asosiasi
31,199 76,263
and associate Pendapatan bunga
Interest income subject dikenakan pajak final
4,952 9,165
to final tax Keuntungan penjualan
Gain on sale of aset tetap
12,509 -
fixed assets Beban yang tidak dapat
dikurangkan untuk keperluan pajak
24,434 8,540
Non-deductible expenses
PT Elnusa Tbk.
2012
Annual Report
305
PT Elnusa Tbk.
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2012 DAN 2011 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Expressed in millions of Rupiah, unless otherwise stated
16. PERPAJAKAN lanjutan 16. TAXATION continued
