UTANG USAHA Lanjutan TRADE PAYABLES Continued

PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah 36. 36. FINANCE EXPENSES Bunga Pinjaman Interest Charge Bunga Surat Berharga Yang Diterbitkan Marketable Securities Expenses Jumlah Total 37. 37. INCOME TAX Beban Pajak Kini Beban Pajak Kini Current Tax Expenses Manfaat Pajak Tangguhan Entitas Induk Entitas Anak Manfaat Pajak Tangguhan Deffered Tax Jumlah Total a. Pajak Kini a. Current tax Dikurangi: Deduct: Laba Sebelum Pajak Perusahaan Income Before Tax of the Company Perbedaan temporer: Temporary difference: Manfaat karyawan Employee benefits Provision for account receivable Provision and write off for inventories Perbedaan tetap: Permanent difference: Representasi dan jamuan Representation and entertainment Beda penyusutan aset tetap Difference Depreciation fixed asset Laba rugi kena pajak perseroan Taxable income of the company Loss before tax Subsidiary Penghasilan bunga deposito dan jasa giro Current Tax Expenses 8.775.000.000 31 Desember 2012 December 31, 2012 31 Desember 2013 December 31, 2013 1.263.441.703 2.231.236.237 Meeting expenses, sponsorhip, costumer relationship services 327.542.557 31 Desember 2013 December 31, 2013 63.032.747.250 27.347.304.462 1.731.035.691 37.416.478.478 BEBAN KEUANGAN Parent Company 6.578.915.711 Deffered Tax PemulihanCKPN Piutang 1.879.723.449 72.724.851 Tax benefits expenses of the Company and its subsidiary consist of the following : 48.599.934 39.301.422.279 44.672.859.579 31 Desember 2013 December 31, 2013 22.087.196.026 16.773.132.018 766.872.148 Cadangan Penurunan dan Penghapusan Persediaan - 31 Desember 2012 December 31, 2012 61.732.101.768 33.685.159.985 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi konsolidasi dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of income and taxable income of the company is as follow: 610.000.000 19.590.229.816 Penurunan keuntungan belum direalisasi atas transaksi induk dengan entitas anak Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak didasarkan atas perhitungan sementara, karena Perseroan belum menyampaikan Surat Pemberitahuan Tahunan pajak penghasilan badan. In These consolidated financial statements, the amount of taxable income is based on preliminary calculations, as the Company has not yet submitted its corporate income tax returns. 8.810.151.948 1.440.028.672 19.346.986.784 1.084.345.903 Income interest on time deposits and current accounts Subsidiary 8.810.151.948 2.573.854.766 Laba Rugi sebelum pajak menurut laporan laba rugi konsolidasi Decrease in unrealized profit from transaction between the company and its subsidiaries 23.739.056.345 Rugi sebelum pajak entitas anak 4.307.885.439 620.000.000 2.449.785.831 3.340.957.771 4.538.699.149 PAJAK PENGHASILAN 31 Desember 2012 December 31, 2012 20.598.394.214 30.862.196.026 20.925.936.771 Manfaat beban pajak Perseroan dan entitas anak terdiri dari : 155.809.337 Beban rapat, Customer Relationship, Customer Service dan Sponsorship Income Loss before tax consolidated statements of income 1.310.413.063 4.376.889.551 Halaman 51 Page PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah 37. 37. INCOME TAX Continued a. Pajak Kini lanjutan a. Current tax Continued Liabilitas pajak kini 25 Current tax payable25 Dikurangi pajak dibayar dimuka: Deducted prepaid tax: PPh Pasal 22 Income tax Art 22 PPh Pasal 23 Income tax Art 23 PPh Pasal 25 Income tax Art 25 Jumlah pajak lebih kurang bayar Total tax overpayment underpaid b. Aset Liabilitas Pajak Tangguhan b. Deffered Tax Asset Liabilities Kewajiban manfaat karyawan Employee benefit liabilities Rugi Fiskal Fiscal Loss Penyusutan Depreciation Jumlah Total Kewajiban manfaat karyawan Employee benefit liabilities Penyusutan Aset Tetap Depreciation Jumlah Total 8.810.151.949 KreditBeban ke Laporan Laba Rugi Credit Charge to Statements Of Income Unrealized profit from transactions between the company and subsidiaries Current tax expenses and overpayment of the Company are computed as follows: Penyisihan persediaan usang 7.379.177.214 35.975.232.377 - 4.947.182.060 12.176.263.354 8.061.272.737 31 Desember 2012 December 31, 2012 9.825.355.500 27.165.080.428 2.096.097.852 Keuntungan belum direalisasi atas transaksi induk dengan entitas anak 5.959.368.246 906.000 197.377.568 197.377.568 389.891.988 KreditBeban ke Laporan Laba Rugi Credit Charge to Statements Of Income 31 Desember December 31, 2013 29.738.935.193 4.783.776.131 3.077.570.267 3.338.209.254 1 Januari January 1, 2012 Perhitungan beban dan lebih bayar pajak kini perseroan adalah sebagai berikut: Cadangan kerugian penurunan nilai piutang 766.525.667 6.024.153.420 1.076.971.360 4.947.182.060 Provision for inventory obsolescence Provision for doubtful Accounts Penyisihan persediaan usang 2.687.678.279 197.377.568 Keuntungan belum direalisasi atas transaksi induk dengan entitas anak Provision for inventory obsolescence 12.348.420.443 27.165.080.428 197.377.568 7.379.177.214 PAJAK PENGHASILAN Lanjutan 2.687.678.279 31 Desember 2013 December 31, 2013 1 Januari January 1, 2013 Provision for doubtful Accounts 31 Desember December 31, 2012 7.464.907.337 85.730.123 Unrealized profit from transactions between the company and subsidiaries - 12.176.263.354 882.322.137 12.348.420.442 4.287.147.706 2.573.854.765 - 8.145.702.882 4.514.423.138 11.466.098.305 Cadangan kerugian penurunan nilai piutang 526.872.000 10.825.966.752 - - 10.825.966.752 432.758.923 Halaman 52 Page