PERPAJAKAN TAXATION PT Nippon Indosari Corpindo Tbk Billingual 31 Maret 2012 FINAL

PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan Yang Berakhir pada tanggal 31 Maret 2012 dan 2011 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three Months Ended March 31, 2012 and 2011 Expressed in rupiah, unless otherwise stated 33 11. PERPAJAKAN 11. TAXATION a. Utang pajak terdiri dari: a. Taxes payable consist of the following: 31 Maret 2012 31 Desember 2011 March 31, 2012 December 31, 2011 Pajak penghasilan: Income taxes: Pasal 21 374,235,077 601,254,508 Article 21 Pasal 23 296,122,135 182,405,201 Article 23 Pasal 25 2,639,795,157 2,639,795,157 Article 25 Pasal 26 75,022,454 89,908,716 Article 26 Pasal 29 2011 2,940,821,146 2,940,821,146 Article 29 2011 Pasal 29 2012 1,716,903,650 - Article 29 2012 Total 8,042,899,619 6,454,184,728 Total b, Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif dan taksiran penghasilan kena pajak untuk tahun yang berakhir pada tanggal-tanggal 31 Maret 2012 dan31 Desember 2011 adalah sebagai berikut: b, The reconciliation between income before income tax as shown in the statements of comprehensive income and estimated taxable income for the years ended March 31, 2012 andDecember 31, 2011 is as follows: 31 Maret 2012 31 Desember 2011 March 31, 2012 December 31, 2011 Income before income tax Laba sebelum pajak penghasilan per per statements of laporan laba rugi komprehensif 43,485,234,051 154,948,034,286 comprehensive income Beda temporer: Temporary differences: Penyisihan imbalan kerja-neto 1,372,338,459 5,489,353,834 Provision for employee benefits - net Penyusutan aset tetap 4,800,827,466 17,650,704,813 Depreciation of fixed assets Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan: Non-deductible expenses: Sewa kendaraan 508,108,000 2,110,107,000 Vehicle rental Rapat dan konferensi 121,085,892 387,194,736 Meetings and conferences Komunikasi 12,000,000 188,560,000 Communications Beban bunga - - Interest expense Asuransi - - Insurance Lain-lain 130,564,499 149,288,982 Others Pendapatan bunga yang Interest income already dikenakan pajak final 135,515,269 1,721,179,555 subjected to final tax Taksiran penghasilan kena pajak 40,692,988,166 143,900,654,470 Estimated taxable income c. Rincian beban pajak penghasilan adalah sebagai berikut: c. The details of income tax expense are as follows: 31 Maret 2012 31 Desember 2011 March 31, 2012 December 31, 2011 Beban pajak penghasilan - kini 10,173,247,042 35,975,163,500 Income tax expense - current Beban manfaat pajak tangguhan: Deferred income tax expense benefit: Penyusutan aset tetap 1,200,206,867 4,412,676,203 Depreciation of fixed assets Penyisihan imbalan kerja-neto 343,084,615 1,372,338,459 Provision for employee benefits - net Neto 857,122,252 3,040,337,744 Net Beban pajak penghasilan 11,030,369,293 39,015,501,244 Income tax expense PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan Yang Berakhir pada tanggal 31 Maret 2012 dan 2011 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three Months Ended March 31, 2012 and 2011 Expressed in rupiah, unless otherwise stated 34 11. PERPAJAKAN lanjutan 11. TAXATION continued