Beban manfaat pajak penghasilan lanjutan Income tax expense benefit continued
13. PERPAJAKAN lanjutan
13. TAXATION continued
b. Beban manfaat pajak penghasilan lanjutan b. Income tax expense benefit continued 2010 2009 Pajak penghasilan dibayar di muka Prepayments of income taxes Pasal 22, 23, 25 dan fiskal Articles 22, 23, 25 and fiscal Perusahaan 28.730.580.576 32.264.993.463 Company Anak Perusahaan 14.829.190.488 12.081.403.500 Subsidiary Jumlah pajak penghasilan Total prepayments of income dibayar di muka 43.559.771.064 44.346.396.963 taxes Taksiran hutang pajak penghasilan Estimated income tax payable Pasal 29 - Perusahaan 287.808.424 2.729.040.557 Article 29 - Company Taksiran hutang pajak penghasilan Estimated income tax payable Pasal 29 - Anak Perusahaan 1.348.455.262 1.284.660.540 Article 29 - Subsidiary Jumlah 1.636.263.686 4.013.701.097 Total Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan dengan beban pajak penghasilan seperti yang tercantum dalam laporan laba rugi konsolidasi untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2010 dan 2009 adalah sebagai berikut: A reconciliation between income tax expense as calculated by applying the prevailing tax rate to income before income tax expense, and income tax expense as shown in the consolidated statements of income for the years ended December 31, 2010 and 2009 are as follows: 2010 2009 Laba sebelum beban pajak Income before income tax penghasilan menurut laporan expense per consolidated laba rugi konsolidasi 204.764.888.090 185.861.376.752 statements of income Laba sebelum beban pajak Income before income tax penghasilan menurut laporan expense per consolidated laba rugi konsolidasi statements of income dibulatkan 204.764.888.000 185.861.376.000 rounded off Beban pajak penghasilan dengan Income tax expense computed tarif pajak yang berlaku 44.166.070.200 43.426.681.950 using the prevailing tax rate Pengaruh pajak atas beda tetap: Tax effect of permanent differences: Kesejahteraan karyawan 113.593.434 91.631.383 Employees’ benefits in kind Sumbangan dan representasi 423.544.230 42.058.322 Donations and representation Penghasilan yang pajaknya Income already subjected bersifat final dan lain-lain 3.442.581.603 18.640.563 to final tax and others Dampak perubahan tarif pajak 1.345.309.548 669.358.554 Impact of changes in tax rates Income tax expense per Beban pajak penghasilan menurut consolidated statements laporan laba rugi konsolidasi 39.915.316.713 42.909.653.664 of income c. Kewajiban pajak tangguhan - bersih c. Deferred tax liabilities - net Pajak tangguhan yang berasal dari pengaruh beda temporer yang signifikan antara pelaporan komersial dan pajak adalah sebagai berikut: The deferred tax effects of the significant temporary differences between commercial and tax reporting are as follows: 114 PT. SELAMAT SEMPURNA Tbk. Laporan Tahunan 2010 These Consolidated Financial Statements are Originally Issued in Indonesian Language. PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2010 DAN 2009 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED13. PERPAJAKAN lanjutan
Parts
» Establishment of the Company
» Penawaran Umum dan Kegiatan Korporasi
» U M U M U M U M lanjutan U M U M lanjutan
» Struktur Perusahaan dan Anak Perusahaan
» Structure of the Company and Subsidiary
» Komisaris, Direksi dan Karyawan Commissioners, Directors and Employees
» Basis of Consolidated Financial Statement Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR IKHTISAR Aset Keuangan
» IKHTISAR Aset Keuangan lanjutan
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Assets continued Kewajiban Keuangan Financial Liabilities
» IKHTISAR Kewajiban Keuangan lanjutan
» Financial Liabilities continued PT Set Sempurna Tbk 2010
» Saling Hapus dari Instrumen Keuangan
» Offsetting of Financial Instruments
» IKHTISAR Nilai Wajar Instrumen Keuangan
» Fair Value of Financial Instruments
» Penurunan Nilai dari Aset Keuangan Impairment of Financial Assets
» IKHTISAR Penghentian Pengakuan PT Set Sempurna Tbk 2010
» Instrumen Derivatif Derivative Instruments
» IKHTISAR Instrumen Derivatif lanjutan
» Piutang Usaha Trade Receivables
» Transaksi Derivative Instruments continued
» Transactions with Related Parties
» Persediaan Derivative Instruments continued
» Inventories Derivative Instruments continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap Property, Plant and Equipment
» Penurunan Nilai Aset Non - Keuangan
» Impairment of Non - Financial Asset Values
» Aset dalam Penyelesaian SUMMARY
» Constructions in Progress SUMMARY
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Biaya emisi obligasi o. Bonds issuance cost Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Imbalan Kerja Karyawan Employees’ Benefits
» IKHTISAR IKHTISAR IKHTISAR IKHTISAR
» Laba Bersih per Saham Dasar Basic Earnings per Share
» CASH AND BANKS continued PIUTANG USAHA - BERSIH TRADE RECEIVABLES - NET
» PIUTANG USAHA - BERSIH lanjutan
» TRADE RECEIVABLES - NET continued
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan PT Set Sempurna Tbk 2010
» INVENTORIES continued PT Set Sempurna Tbk 2010
» UANG MUKA PEMBELIAN PT Set Sempurna Tbk 2010
» PURCHASE ADVANCES INVESTASI SAHAM - BERSIH INVESTMENT IN SHARES OF STOCK - NET
» INVESTASI SAHAM - BERSIH lanjutan INVESTMENT IN SHARES OF STOCK - NET
» INVESTASI SAHAM - BERSIH lanjutan
» INVESTMENT IN SHARES OF STOCK - NET ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY, PLANT AND EQUIPMENT continued
» ASET TETAP lanjutan PT Set Sempurna Tbk 2010
» PROPERTY, PLANT AND EQUIPMENT continued
» ASET TIDAK LANCAR - LAIN-LAIN
» NON-CURRENT ASSETS – OTHERS HUTANG BANK BANK LOANS
» HUTANG BANK lanjutan BANK LOANS continued
» HUTANG BANK lanjutan PT Set Sempurna Tbk 2010
» BANK LOANS continued PT Set Sempurna Tbk 2010
» HUTANG USAHA PT Set Sempurna Tbk 2010
» TRADE PAYABLES PT Set Sempurna Tbk 2010
» Hutang pajak dan pajak dibayar di muka
» Taxes payable and prepaid taxes Beban manfaat pajak penghasilan Income tax expense benefit
» Beban manfaat pajak penghasilan lanjutan Income tax expense benefit continued
» Kewajiban pajak tangguhan - bersih lanjutan
» Deferred tax liabilities - net continued
» Administration Perubahan Undang-Undang Pajak Penghasilan Amendment of Income Tax Law
» PERPAJAKAN PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» Perubahan Undang-Undang Pajak Penghasilan
» ACCRUED EXPENSES PT Set Sempurna Tbk 2010
» TRANSAKSI DERIVATIF DERIVATIVE TRANSACTION
» TRANSAKSI DERIVATIF lanjutan PT Set Sempurna Tbk 2010
» DERIVATIVE TRANSACTION continued ESTIMASI KEWAJIBAN ATAS IMBALAN KERJA
» ESTIMASI KEWAJIBAN ATAS IMBALAN KERJA
» BONDS PAYABLE – NET PT Set Sempurna Tbk 2010
» HUTANG OBLIGASI lanjutan PT Set Sempurna Tbk 2010
» BONDS PAYABLES continued PT Set Sempurna Tbk 2010
» HAK PEMEGANG SAHAM MINORITAS
» MINORITY INTERESTS PT Set Sempurna Tbk 2010
» MODAL SAHAM PT Set Sempurna Tbk 2010
» CAPITAL STOCK PT Set Sempurna Tbk 2010
» DIVIDEN TUNAI DAN CADANGAN UMUM lanjutan
» CASH DIVIDENDS AND GENERAL RESERVE
» PENJUALAN BERSIH PT Set Sempurna Tbk 2010
» NET SALES PT Set Sempurna Tbk 2010
» BEBAN POKOK PENJUALAN PT Set Sempurna Tbk 2010
» BEBAN PENJUALAN PT Set Sempurna Tbk 2010
» SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI lanjutan
» GENERAL AND ADMINISTRATION EXPENSES
» PENDAPATAN BUNGA DAN BEBAN KEUANGAN
» INTEREST INCOME AND FINANCING CHARGES
» PENGHASILAN BEBAN LAIN-LAIN - BERSIH
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan PT Set Sempurna Tbk 2010
» SEGMENT INFORMATION continued PT Set Sempurna Tbk 2010
» BASIC EARNINGS PER SHARE PERJANJIAN DAN KONTRAK PENTING SIGNIFICANT AGREEMENTS AND CONTRACTS
» PERJANJIAN DAN KONTRAK PENTING lanjutan SIGNIFICANT AGREEMENTS AND CONTRACTS
» PERJANJIAN DAN KONTRAK PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND CONTRACTS
» ASET DAN KEWAJIBAN DALAM MATA UANG TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO
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