Aset Tetap Lanjutan Property, Plant and Equipment Continued

PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended 31 Desember 2012 dan 2011 December 31, 2012 and 2011 13. Perpajakan Lanjutan 13. Taxation Continued b. Manfaat Beban Pajak Penghasilan b. Tax Benefit Expenses Pajak Kini Current Tax Pajak Tangguhan Deffered Tax Jumlah Total Pajak Kini Current Tax Laba Sebelum Pajak Income Before Tax per Statements Menurut Laporan Laba Rugi of Income Pengaruh Pengakuan Ekuitas atas The Effects of Equity Acknowledgment Laba Entitas Asosiasi Profit from Associates Perbedaan Temporer : Temporary Difference : Cadangan Kerugian Allowance for Impairment Penurunan Nilai Piutang Loss Penyusutan Aset Tetap Depreciation Imbalan Kerja Employment Benefits Akru Pendapatan Bunga Accrued Deposits Interest Deposito Income Jumlah Total Perbedaan yang Tidak Dapat Nondeductible Expenses Diperhitungkan Menurut Fiskal : Nontaxable Income : Sumbangan dan Jamuan Donations and Entertainment Penyusutan Kendaraan Vehicle Depreciation Penghasilan bunga yang telah Interest income subjected to dikenakan pajak final final tax Laba yang direaliasi atas Realized Financial asset penjualan efek yang telah available for sale subjected dikenakan pajak final to final tax Lain-lain Others Jumlah Total Laba Kena Pajak Taxable Income 5.187.020.750 Rp 19.875.000 175.925.712 35.218.334 2.192.848.882 824.878.459 559.424.408 233.608.969 7.629.165.556 Rp 145.698.806 474.025.167 35.747.315 1.025.002.940 50.089.882 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dengan laba kena pajak adalah sebagai berikut : A reconciliation between income before tax per statement of income and taxable income is as follows : Rp 24.486.296.872 32.390.792.706 582.795.219 Rp 275.788.045 2011 434.647.979 610.318.585 20.748.083.675 181.718.105 16.457.500 849.127.452 29.933.867.095 26.225.000 928.702.478 - 2012 5.339.600.396 2012 152.579.646 2011 7.483.466.750 31.365.789.766 108.577.434 22.293.447.990 17.602.711 935.045.730 50 PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended 31 Desember 2012 dan 2011 December 31, 2012 and 2011 13. Perpajakan Lanjutan 13. Taxation Continued Tarif Pajak yang Berlaku : Tax Expense at Effective Tax Rate : 25 x Rp 29.933.867.000 25 x Rp 29,933,867,000 25 x Rp 20.748.083.000 25 x Rp 20,748,083,000 Jumlah Total Dikurangi Pajak Dibayar Dimuka Less Prepaid Income Tax Pajak Penghasilan Income Tax Pasal 22 Article 22 Pasal 25 Article 25 Jumlah Total Hutang Pajak Kini Current Tax Payable Pajak Tangguhan Deferred Tax 1.602.634.810 5.880.831.940 3.532.146.750 30.405.000 5.187.020.750 - Rp The details of current tax expense and payable are as follows : 3.562.551.750 Laba kena pajak dan hutang pajak kini Perusahaan tahun 2011 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. Perhitungan beban dan hutang pajak kini adalah sebagai berikut : 5.846.507.940 7.483.466.750 34.324.000 - Taxable income and tax payable of the Company for 2011 are in accordance with the corporate tax returns filed with the Tax Service Office. 7.483.466.750 5.187.020.750 Rp 2012 1.624.469.000 2011 Dikreditkan Dikreditkan Dibebankan Dikreditkan Dikreditkan Dibebankan Dibebankanke ke Pendapatan Dibebankanke ke Pendapatan laporan laba rugi Komprehensif Lain laporan laba rugi KomprehensifLain Credited Charged Credited Charged Credited Charged Credited Charged 1 Januari 2011 to income to Others Comprehensive 31 Desember 2011 to income to Others Comprehensive 31 Desember 2012 January 1, 2011 for the year Income for the year December 31, 2011 for the year Income for the year December 31, 2012 Asetpajak Tangguhan Deferred Tax Assets Depreciation of Property, Plant Penyusutan AsetTetap 938.179.644 139.856.102 - 798.323.542 118.506.292 - 679.817.250 and Equipment Imbalan Pasca Kerja 415.785.445 58.402.242 - 474.187.687 68.947.011 - 543.134.698 Post-Employment Benefits Penyisihan Piutang Ragu-ragu 46.423.825 27.144.358 - 19.279.467 12.522.470 - 31.801.937 Provision for Doubtful Accounts Akru Pendapatan Bunga Deposito - 43.981.428 - 43.981.428 108.661.995 - 152.643.423 Accrued Deposits Interest 1.400.388.914 152.579.646 - 1.247.809.268 145.698.806 - 1.102.110.462 Laba rugi belum direalisasi dari Income loss unrealized from Efek yang tersedia untuk dijual 43.473.016 - 57.212.481 13.739.465 - 42.916.873 56.656.338 securities avaliable for sale Jumlah 1.356.915.898 152.579.646 57.212.481 1.261.548.733 145.698.806 42.916.873 1.158.766.800 Total 51