ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 40 15. PERPAJAKAN 15. TAXATION a. Pajak dibayar dimuka terdiri dari: a. Prepaid taxes consist of the following: 2012 2011 2010 Pajak pertambahan nilai 14.066.928.056 12.602.143.685 2.230.542.789 Value added taxes Tagihan pengembalian pajak 43.298.780 43.298.780 43.273.780 Claims for tax refund Total 14.110.226.836 12.645.442.465 2.273.816.569 Total b. Utang pajak terdiri dari: b. Taxes payable consist of the following: 2012 2011 2010 Pajak penghasilan: Income taxes: Pasal 21 694.940.766 601.254.508 369.111.761 Article 21 Pasal 23 234.583.669 182.405.201 109.577.974 Article 23 Pasal 25 3.816.867.586 2.639.795.157 1.812.113.909 Article 25 Pasal 26 97.744.497 89.908.716 61.820.575 Article 26 Pasal 29 1.931.283.101 2.940.821.146 13.252.013.164 Article 29 Total 6.775.419.619 6.454.184.728 15.604.637.383 Total c. Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif dan taksiran penghasilan kena pajak untuk tahun 2012, 2011 dan 2010 adalah sebagai berikut: c. The reconciliation between income before income tax as shown in the statements of comprehensive income and estimated taxable income in 2012, 2011 and 2010 is as follows: 2012 2011 2010 Laba sebelum pajak Income before income tax penghasilan per laporan per statements of laba rugi komprehensif 199.792.980.761 154.948.034.286 134.665.973.429 comprehensive income Beda temporer: Temporary differences: Penyisihan imbalan kerja - neto 5.447.384.164 5.489.353.834 2.188.374.386 Provision for employee benefits - net Penyusutan aset tetap 26.858.504.108 17.650.704.813 7.621.680.609 Depreciation of fixed assets Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 3.170.411.460 2.835.150.718 8.977.336.968 Non-deductible expenses Pendapatan bunga yang Interest income already dikenakan pajak final 389.661.277 1.721.179.555 4.079.913.333 subjected to final tax Taksiran penghasilan kena pajak 181.162.611.000 143.900.654.470 134.130.090.841 Estimated taxable income Perusahaan akan menyampaikan Surat Pemberitahuan Tahunan SPT pajak penghasilan badan tahun 2012 berdasarkan perhitungan diatas. The Company will file its 2012 annual income tax return SPT based on the above calculations. d. Rincian beban pajak penghasilan adalah sebagai berikut: d. The details of income tax expense are as follows: 2012 2011 2010 Beban pajak penghasilan - kini 45.290.652.750 35.975.163.500 33.532.522.500 Income tax expense - current Beban pajak tangguhan: Deferred income tax expense: Penyusutan aset tetap 6.714.626.027 4.412.676.203 1.905.420.151 Depreciation of fixed assets Penyisihan imbalan kerja - neto 1.361.846.041 1.372.338.459 547.093.597 Provision for employee benefits - net Neto 5.352.779.986 3.040.337.744 1.358.326.554 Net Total beban pajak penghasilan 50.643.432.736 39.015.501.244 34.890.849.054 Total income tax expense language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 41 15. PERPAJAKAN lanjutan 15. TAXATION continued e. Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: e. The computation of estimated income tax payable is as follows: 2012 2011 2010 Beban pajak penghasilan - kini 45.290.652.750 35.975.163.500 33.532.522.500 Income tax expense - current Dikurangi pajak penghasilan Less prepayments of dibayar dimuka income taxes Pasal 22 4.212.875.503 3.455.060.278 1.085.412.746 Article 22 Pasal 25 39.146.494.146 29.579.282.076 19.195.096.590 Article 25 Total pajak penghasilan Total prepayments dibayar dimuka 43.359.369.649 33.034.342.354 20.280.509.336 of income taxes Taksiran utang pajak Estimated income tax penghasilan 1.931.283.101 2.940.821.146 13.252.013.164 payable f. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku sebesar 25 atas laba sebelum pajak penghasilan dengan beban pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif untuk tahun 2012, 2011 dan 2010 adalah sebagai berikut: f. The reconciliation between income tax expense calculated by applying the applicable tax rate of 25 to the income before income tax and the income tax expense as shown in the 2012, 2011 and 2010 statements of comprehensive is as follows: 2012 2011 2010 Laba sebelum pajak penghasilan per Income before income laporan laba rugi tax per statements of komprehensif 199.792.980.761 154.948.034.286 134.665.973.429 comprehensive income Beban pajak penghasilan dengan tarif pajak yang Income tax expense at the berlaku 49.948.245.190 38.737.008.453 33.666.493.144 applicable tax rate Pengaruh pajak atas beda tetap: Tax effects on permanent differences: Beban yang tidak dapat dikurangkan 792.602.865 708.787.680 2.244.334.243 Non-deductible expenses Pendapatan bunga yang Interest income already dikenakan pajak final 97.415.319 430.294.889 1.019.978.333 subjected to final tax Beban pajak penghasilan 50.643.432.736 39.015.501.244 34.890.849.054 Income tax expense g. Liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax liability - net consists of the following: 2012 2011 2010 Aset pajak tangguhan Deferred tax asset Liabilitas imbalan kerja Liability for employee karyawan 4.263.524.511 2.901.678.470 1.529.340.011 benefits Liabilitas pajak tangguhan Deferred tax liability Aset tetap 20.605.457.819 13.890.831.792 9.478.155.589 Fixed assets Liabilitas pajak tangguhan - neto 16.341.933.308 10.989.153.322 7.948.815.578 Deferred tax liability - net