SUBCONTRACT EXPENSES Investor Relations | GMF AeroAsia
541
Laporan Tahunan 2013 Annual Report
PT Garuda Maintenance Facility Aero Asia
PT. GARUDA MAINTENANCE FACILITY AERO ASIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2013 DAN UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT - Lanjutan PT. GARUDA MAINTENANCE FACILITY AERO ASIA
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013
AND FOR THE YEAR
THEN ENDED - Continued
-
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif dengan laba kena pajak
adalah sebagai berikut: A reconciliation between income before tax per
statements of comprehensive income and taxable income is as follows:
2013 2012
USD USD
Laba sebelum pajak menurut Income before tax per statements
laporan laba rugi komprehensif 24.923.512
15.151.148 of comprehensive income
Perbedaan temporer Temporary difference
Penyisihan penurunan Provision for decline in
nilai persediaan 644.636
312.325 inventory value
Liabilitas imbalan kerja 4.561.802
136.676 Employee benefits
Cadangan penurunan Provision on allowance for impairment
nilai piutang 3.617.729
1.072.517 losses on receivable
Penyusutan 1.901.664
1.015.506 Depreciation
Amortisasi diskonto 135.665
349.644 Amortization of discount
Beban yang tidak dapat diperhitungkan secara fiskal
152.615 313.077
Nondeductible expense Penghasilan bunga yang telah
Interest income subject to final dikenakan pajak penghasilan final
144.146 52.199
income tax Laba kena pajak
22.866.545 16.267.682
Taxable income
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
Current tax expense and income tax payable are computed as follows:
2013 2012
USD USD
Beban pajak kini dengan tarif Current tax expense at
yang berlaku 25 5.716.637
4.066.920 prevailing rate 25
Pajak penghasilan dibayar dimuka Prepayment of income taxes
Pasal 23 1.209.034
1.015.861 Article 23
Pasal 25 1.999.283
1.845.474 Article 25
Pajak kurang bayar 2.508.320
1.205.585 Tax under payment
Pajak Tangguhan Deferred Tax
Aset liabilitas pajak tangguhan Perusahaan adalah sebagai berikut:
The Company’s deferred tax assets liabilities are as follows:
Dikreditkan dibebankan
ke laporan Dikreditkan ke
laba rugi pendapatan
Credited komprehensif lain
1 Januari charged to
Credited to other 31 Desember
January 1, income for
comprehensive December 31,
2013 the year
income 2013
USD USD
USD USD
Cadangan penurunan Provision on allowance for
nilai piutang 1.867.051
1.341.086 -
3.208.137 impairment losses on receivable
Persediaan 494.371
161.159 -
655.530 Inventories
Aset tetap 462.007
475.416 5.325
932.098 Property and equipment
Utang jangka panjang 103.658
33.916 -
69.742 Long-term loan
Liabilitas imbalan kerja 6.959.909
1.140.451 -
5.819.458 Employee benefits obligation
Aset pajak tangguhan - bersih
8.755.666 79.706
5.325 8.681.285
Deferred tax assets - net