PERPAJAKAN TAXATION PT Nippon Indosari Corpindo Tbk Billingual 30 Juni 2012 FINAL

PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Enam Bulan Yang Berakhir pada tanggal 30 Juni 2012 dan 2011 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Six Months Ended June 30, 2012 and 2011 Expressed in rupiah, unless otherwise stated 33 10. UTANG LAIN-LAIN 10. OTHER PAYABLES Akun ini terdiri dari utang kepada pemasokkontraktor yang semuanya merupakan pihak ketiga yang terutama timbul sehubungan dengan jasa transportasi, pembangunan pabrik baru, serta pembelian mesin dan peralatan, dengan rincian sebagai berikut: This account consists of payables to third party supplierscontractors mainly arising from transportation services, construction of new plants and purchases of machinery and equipment, with details as follows: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 PT Jatim Mustika Sarana Steel 4,525,817,231 - PT Jatim Mustika Sarana Steel PT Nusa Raya Cipta 4,192,086,700 7,106,255,842 PT Nusa Raya Cipta PT Tamoratama Prakarsa 3,830,524,839 827,666,200 PT Tamoratama Prakarsa PT Sekawan Triasa 2,667,600,009 2,667,600,009 PT Sekawan Triasa Packagers Pte Ltd 2,633,869,200 1,735,113,120 Packagers Pte Ltd PT Adi Sarana Armada 2,539,951,867 3,110,524,301 PT Adi Sarana Armada PT Balrich Logistic 2,374,799,520 1,340,416,200 PT Balrich Logistic PT Indomarco Prismatama 2,217,722,644 1,375,084,139 PT Indomarco Prismatama PT Ridar Esindo 2,141,149,370 989,185,998 PT Ridar Esindo PT Lite Contruction Indonesia 1,937,397,105 - PT Lite Contruction Indonesia PT Cipta Buana Prakarsa 1,840,400,000 - PT Cipta Buana Prakarsa PT Asuransi Reliance Indonesia 1,538,601,028 - PT Asuransi Reliance Indonesia PT Bangun Putra Karawang 1,404,213,220 1,294,505,600 PT Bangun Putra Karawang PT Cakra Inti Agung 1,331,680,000 3,692,284,524 PT Cakra Inti Agung PT Multi Mekanika Serasi 1,238,217,475 - PT Multi Mekanika Serasi PT Caturpile Perkasa 925,924,648 - PT Caturpile Perkasa Oshikiri Machinery Co, Ltd Catatan 23f 902,774,472 7,952,659,271 Oshikiri Machinery Co, Ltd Note 23f PT Wira Logitama Saksama 875,561,000 1,069,061,880 PT Wira Logitama Saksama PT Zeppelin Systems Singapore 779,617,800 - PT Zeppelin Systems Singapore PT Indragraha Nusaplasindo 589,461,650 589,052,000 PT Indragraha Nusaplasindo PT Bekasi Fajar Industrial Estate 568,380,000 16.308.971.250 PT Bekasi Fajar Industrial Estate PT Mitra Integrasi Informatika 513,870,000 - PT Mitra Integrasi Informatika PT Mega Persada Indonesia 487,499,999 546,999,999 PT Mega Persada Indonesia PT Dwi Sapta Pratama 143,661,176 1,124,216,748 PT Dwi Sapta Pratama Mackies Asia Pacific Pty Ltd - 2,441,052,313 Mackies Asia Pacific Pty Ltd PT Alpine Cool Utama - 1,017,220,000 PT Alpine Cool Utama PD Denni - 989,810,000 PD Denni Lain-lain masing-masing dibawah Rp500 juta 13,297,229,992 9,699,122,749 Others below Rp500 million each Total 55,498,010,945 65,876,802,143 Total 11. PERPAJAKAN 11. TAXATION a. Utang pajak terdiri dari: a. Taxes payable consist of the following: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 Pajak penghasilan: Income taxes: Pasal 21 429,063,138 601,254,508 Article 21 Pasal 23 546,170,576 182,405,201 Article 23 Pasal 25 2,639,795,157 2,639,795,157 Article 25 Pasal 26 84,842,221 89,908,716 Article 26 Pasal 29 6,473,304,331 2,940,821,146 Article 29 Total 10,173,175,423 6,454,184,728 Total Pada periode pelaporan 30 Juni 2012 dan 31 Desember 2011 Perusahaan tidak menerima Surat Ketetapan Pajak SKP dari kantor Pajak. As of the reporting period of June 30,2012 and December 31, 2011 The Company had not received any tax decision letter SKP from the tax office. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Enam Bulan Yang Berakhir pada tanggal 30 Juni 2012 dan 2011 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Six Months Ended June 30, 2012 and 2011 Expressed in rupiah, unless otherwise stated 34 b. Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif dan taksiran penghasilan kena pajak untuk periode yang berakhir pada tanggal-tanggal 30 Juni 2012 dan 31 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 periods ended June 30, 2012 and December 31, 2011 is as follows: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 Income before income tax Laba sebelum pajak penghasilan per per statements of laporan laba rugi komprehensif 96,924,134,761 154,948,034,286 comprehensive income Beda temporer: Temporary differences: Penyisihan imbalan kerja-neto 2,744,676,918 5,489,353,834 Provision for employee benefits - net Penyusutan aset tetap 7,245,181,243 17,650,704,813 Depreciation of fixed assets Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan: Non-deductible expenses: Sewa kendaraan 1,333,697,824 2,110,107,000 Vehicle rental Rapat dan konferensi 312,064,605 387,194,736 Meetings and conferences Komunikasi - 188,560,000 Communications Lain-lain 167,573,834 149,288,982 Others Pendapatan bunga yang Interest income already dikenakan pajak final 232,213,041 1,721,179,555 subjected to final tax Taksiran penghasilan kena pajak 94,004,753,658 143,900,654,470 Estimated taxable income c. Rincian beban pajak penghasilan adalah sebagai berikut: c. The details of income tax expense are as follows: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 Beban pajak penghasilan - kini 23,501,188,415 35,975,163,500 Income tax expense - current Beban manfaat pajak tangguhan: Deferred income tax expense benefit: Penyusutan aset tetap 1,811,295,311 4,412,676,203 Depreciation of fixed assets Penyisihan imbalan kerja-neto 686,169,230 1,372,338,459 Provision for employee benefits - net Neto 1,125,126,081 3,040,337,744 Net Beban pajak penghasilan 24,626,314,496 39,015,501,244 Income tax expense d. Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: d. The computation of estimated income tax payable is as follows: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 Beban pajak penghasilan - kini 23,501,188,415 35,975,163,500 Income tax expense - current Dikurangi pajak penghasilan Less prepayments of dibayar di muka income taxes Pasal 22 660,653,987 3,455,060,278 Article 22 Pasal 25 15,069,203,077 29,579,282,076 Article 25 Total pajak penghasilan Total prepayments dibayar di muka 15,729,857,064 33,034,342,354 of income taxes Taksiran utang pajak Estimated income tax penghasilan 6,473,304,331 2,940,821,146 payable 11. PERPAJAKAN lanjutan 11. TAXATION continued PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Enam Bulan Yang Berakhir pada tanggal 30 Juni 2012 dan 2011 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Six Months Ended June 30, 2012 and 2011 Expressed in rupiah, unless otherwise stated 35 e. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku yang besarnya 25 atas laba sebelum pajak penghasilan dengan beban pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif untuk periode yang berakhir pada tanggal 30 Juni 2012 dan 31 Desember 2011adalah sebagai berikut: e. 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 statements of comprehensive income for the periods ended June 30, 2012 and December 31, 2011 is as follows: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 Laba sebelum pajak penghasilan Income before income per laporan laba rugi tax per statements of komprehensif 96,924,134,761 154,948,034,286 comprehensive income Beban pajak penghasilan Income tax expenseat the dengan tarif pajakyang berlaku 24,231,033,690 38,737,008,453 applicable tax rates Pengaruh pajak atas beda tetap: Tax effects on permanent differences: Beban yang tidak dapat dikurangkan: Non-deductible expenses: Sewa kendaraan 333,424,456 527,526,750 Vehicle rental Rapat dan konferensi 78,016,151 96,798,684 Meetings and conferences Komunikasi - 47,140,000 Communications Lain-lain 41,893,459 37,322,246 Others Pendapatan bunga yang Interest income already dikenakan pajak final 58,053,260 430,294,889 subjected to final tax Beban pajak penghasilan 24,626,314,496 39,015,501,244 Income tax expense f. Liabilitas pajak tangguhan - neto terdiri dari: f. Deferred tax liability - net consists of the following: 30 Juni 2012 31 Desember 2011 June 30, 2012 December 31, 2011 Aset pajak tangguhan Deferred tax asset Liabilitas imbalan kerja liability for employee karyawan 3,587,847,699 2,901,678,470 benefits Liabilitas pajak tangguhan Deferred tax liability Aset tetap 15,702,127,102 13,890,831,792 Fixed assets Liabilitas pajak tangguhan - neto 12,114,279,403 10,989,153,322 Deferred tax liability - net 12. BIAYA MASIH HARUS DIBAYAR 12.