PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 529 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
12. PERPAJAKAN lanjutan 12. TAXATION continued
e. Bebanmanfaat pajak penghasilan
e. Income tax expensebenefit
2011 2010
Perseroan The Company
Kini -
31,929 Current
Tangguhan 14,105
30,676 Deferred
14,105 1,253
Entitas anak Subsidiaries
Kini 140,806
106,488 Current
Koreksi tahun lalu 16,906
25 Prior year corrections
Tangguhan 7,423
41,061 Deferred
165,135 147,574
Konsolidasian Consolidated
Kini 140,806
138,417 Current
Koreksi tahun lalu 16,906
25 Prior year corrections
Tangguhan 21,528
10,385 Deferred
179,240 148,827
Rekonsiliasi antara
beban pajak
penghasilan dan hasil perhitungan teoritis laba sebelum pajak penghasilan adalah
sebagai berikut: The
reconciliation between
income tax
expenses and the theoretical tax amount on profit before income tax is as follows:
2011 2010
Laba sebelum pajak penghasilan
485,237 367,448
Profit before income tax Eliminasi konsolidasi
387,229 17,855
Consolidation eliminations Laba konsolidasian sebelum
pajak penghasilan dan Consolidated profit before
eliminasi 872,466
385,303 income tax and eliminations
Dikurangi: laba entitas anak Less: profit before income tax
sebelum pajak penghasilan 736,304
413,366 of subsidiaries
Labarugi sebelum pajak Profitloss before income tax
penghasilan Perseroan 136,162
28,063 of the Company
Pajak dihitung dengan tarif Tax calculated at
pajak yang berlaku 34,040
7,015 applicable tax rate
Pendapatan bunga kena Interest income subject to
pajak final 2,806
1,485 final tax
Penghasilan dividen tidak kena pajak
55,632 -
Non-taxable dividend income Beban yang tidak dapat
dikurangkan 22,368
22,019 Non-deductible expenses
Keuntungan belum terealisasi 16,135
4,921 Unrealised profit
Lainnya -
7,345 Others
Beban pajak penghasilan Perseroan
14,105 1,253
Income tax expense of the Company Beban pajak penghasilan
entitas anak 165,135
147,574 Income tax expense of subsidiaries
Beban pajak penghasilan konsolidasian
179,240 148,827
Consolidated income tax expense
AN
12. AN
e. ilan
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 530 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
12. PERPAJAKAN lanjutan 12. TAXATION continued
e. Bebanmanfaat pajak penghasilan
lanjutan e.
Income tax expensebenefit continued
Rekonsiliasi antara labarugi sebelum pajak Perseroan dengan
penghasilan kena pajak Perseroan untuk tahun yang berakhir pada
tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut:
The reconciliation between profitloss before income
tax of
the Company
and the
Company’s taxable income for the years ended 31 December 2011 and 2010 is as
follows:
2011 2010
Labarugi sebelum pajak Profitloss before income tax
Perseroan 136,162
28,063 of the Company
Beda waktu: Temporary difference:
- Provisi penurunan nilai Provision for impairment of -
piutang usaha 953
1,522 trade receivable
- Provisi persediaan Provision for obsolete and -
usang dan tidak lancar 638
17,424 slow moving inventories
- Aset tetap 13,433
9,324 Fixed assets -
- Akrual 18,560
12,056 Accruals -
- Imbalan kerja 7,325
2,087 Employee benefits -
- Kompensasi karyawan 10,668
35,398 Employee compensation -
3,375 73,637
Beda tetap: Permanent difference:
- Penghasilan dikenakan pajak final
11,224 5,941
Income subject to final tax - - Penghasilan dividen tidak
kena pajak 222,528
- Non-taxable dividend income -
- Beban yang tidak dapat dikurangkan
89,472 88,082
Non-deductible expense - 144,280
82,141 Kerugian pajakpenghasilan
Tax losstaxable income kena pajak Perseroan
4,743 127,715
of the Company Beban pajak penghasilan kini
Current income tax expense Perseroan
- 31,929
of the Company Pembayaran pajak dimuka
Prepayment of income taxes Perseroan
33,991 40,227
of the Company Kelebihan pembayaran pajak
Overpayment of corporate income tax penghasilan Perseroan
33,991 8,298
of the Company Beban pajak penghasilan kini
Current income tax expense entitas anak
140,806 106,488
of subsidiaries Pembayaran pajak dimuka
Prepayment of income taxes entitas anak
115,718 38,342
of subsidiaries Kekurangan pembayaran pajak
Underpayment income tax entitas anak
25,088 68,146
of subsidiaries