PIUTANG LAIN-LAIN lanjutan annual report astra 2014

PT ASTRA INTERNATIONAL Tbk DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam miliaran Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in billions of Rupiah, unless otherwise stated Halaman - 51 - Page 10. PERPAJAKAN lanjutan 10. TAXATION continued

c. Bebanmanfaat pajak penghasilan

lanjutan c. Income tax expensesbenefits continued 2014 2013 Laba konsolidasian sebelum 27,352 27,523 Consolidated profit before pajak penghasilan income tax Bagian atas hasil bersih 6,239 6,297 Share of results of jointly controlled pengendalian bersama entitas entities and associates dan entitas asosiasi 21,113 21,226 Pajak dihitung pada tarif 5,088 4,771 Tax calculated at applicable tax pajak yang berlaku rates Penghasilan bukan obyek pajak 427 339 Income not subject to tax Beban yang tidak dapat dikurangkan 392 641 Non-deductible expenses Kerugian pajak yang tidak diakui pada 166 169 Unrecognised tax loss during tahun berjalan the year Lain-lain 8 16 Others Beban pajak penghasilan 5,227 5,226 Consolidated income tax expenses konsolidasian Rekonsiliasi antara laba sebelum pajak Perseroan dengan penghasilan kena pajak Perseroan untuk periode yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The reconciliation between profit before income tax of the Company and the Company’s taxable income for the periods ended 31 December 2014 and 2013 are as follows: 2014 2013 Laba konsolidasian sebelum 27,352 27,523 Consolidated profit before pajak penghasilan income tax Dikurangi laba sebelum pajak 19,084 17,363 Less profit before income tax penghasilan - entitas anak - subsidiaries Disesuaikan dengan jurnal 6,871 5,085 Adjusted for consolidation eliminasi konsolidasi elimination Laba sebelum pajak 15,139 15,245 Profit before income tax penghasilan Perseroan of the Company Penyesuaian pajak: Fiscal adjustments: Beban imbalan kerja 245 231 Employee benefit expenses Pelayanan purna jual 15 280 After sales service Pendapatan dividen 10,396 7,827 Dividend income Nilai wajar dari properti investasi 1,036 297 Fair value of investment properties Penghasilan kena pajak final 281 2,381 Income subject to final tax Insentif dealer 122 41 Dealer incentives Iklan dan promosi 44 73 Advertising and promotion Lain-lain 27 40 Others 11,592 9,840 Penghasilan kena pajak Perseroan 3,547 5,405 Taxable income of the Company Beban pajak penghasilan kini 709 1,081 Current income tax expenses Perseroan - tidak final of the Company - non final Pembayaran pajak dimuka 800 1,095 Prepayment of income taxes Perseroan of the Company Lebih bayar pajak penghasilan 91 14 Overpayment of corporate income badan Perseroan tax of the Company