UTANG USAHA ACCOUNT PAYABLES

Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 79 19. PERPAJAKAN lanjutan 19. TAXATION continued d. Rekonsiliasi antara laba rugi sebelum pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan taksiran penghasilan kena pajak rugi pajak: lanjutan d. Reconciliation between income loss before income tax, as shown in the statements of income, and estimated taxable income tax loss:continued 2014 2013 Beda tetap Permanent differences: Jamuan, representasi dan biaya pemasaran 5.482.826 4.628.015 Entertainment,representation and marketing expense Kesejahteraan karyawan 7.189.094 10.055.462 Employee wealth Sumbangan 2.191.837 9.176.563 Donation Beban dan denda pajak 108.595 8.728.136 Tax expenses and penalties Penyusutan yang tidak diakui secara fiskal 10.925.275 13.516.899 Depreciation unrecognized Penyusutan mobil dan Handphone Kep 220 264.173 Vehicles and mobiles depreciation Kep 220 Penghasilan yang telah dipungut Pph final 483.062.534 633.031.997 Expense related to income already subjective to final tax Beban terkait penghasilan yang telah dipungut PPh final 368.317.891 505.915.599 Expense related to Income already subjective to final tax Pendapatan bunga deposito dan jasa giro yang dikenakan pajak penghasilan final 1.197.481 687.007 Interest on time deposits and current account already subjected to final tax Lain-lain 2.428.156 2.544.580 Others Jumlah beda tetap 87.352.167 79.153.750 Total Permanent differences Taksiran penghasilan kena pajak rugi pajak sebelum kompensasi pajak 45.423.169 16.314.360 Estimated taxable income tax loss before tax losses Jumlah taksiran akumulasi saldo rugi fiskal - - Total estimated tax losses accumulated Taksiran penghasilan kena pajak rugi pajak 45.423.169 16.314.360 Estimated taxable income tax loss Taksiran penghasilan kena pajak dibulatkan 45.423.000 16.314.000 Estimated taxable income rounded Tarif Pasal 17 Rate of Article 17: 25 11.355.750 3.963.037 25 Pajak kini 11.355.750 3.963.037 Estimated Income Tax Pajak kini final pasal 4 2 7.915.674 8.690.059 Final income tax of article 42 19.271.424 12.653.096 Kredit Pajak: Credit of Tax: PPh Pasal 22 2.987.616 2.890.363 Income Tax of Article 22 PPh Pasal 23 1.287.765 665.728 Income Tax of Article 23 Pajak kini final pasal 4 2 7.915.674 8.690.059 Final income tax of article 42 Jumlah Kredit Pajak 12.191.055 12.246.150 Total Tax Credit Kurang lebih bayar PPh Pasal 29 7.080.369 406.946 Loss payments income tax of article 29 Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 80 19. PERPAJAKAN lanjutan 19. TAXATION continued e. Rekonsiliasi antara laba rugi sebelum pajak penghasilan yang dihitung dengan menggunakan tarif pajak maksimum sebesar 25 pada 31 Desember 2014 dan 2013 dan dengan beban pajak penghasilan bersih: e. Reconciliation between income loss before income tax calculated using maximum tax rate of 25 in December 31, 2014 and 2013 with income tax expense: 2014 2013 Laba rugi sebelum pajak penghasilan menurut laporan laba rugi 113.193.821 98.021.632 Income loss before Income tax per Statements of income Tarif pajak maksimum sebesar 25 untuk tahun 2014 dan 2013 28.298.455 24.505.408 At the maximum Tax rate 25 for 2014 and 2013 Beban yang tidak dapat dikurangkan 103.857.736 151.187.576 Non-deductible Expenses Pendapatan bunga deposito dan jasa giro yang dikenakan pajak final 299.370 171.752 Interest income on time deposit and current accounts already subjected to final tax Pendapatan Konstruksi yang dikenakan pajak final 120.765.633 162.074.603 Construction Income already subjected to final tax Beban pajak penghasilan final dihitung dengan tarif yang berlaku 11.091.188 13.446.629 Final tax income calculated based on effective rate Taksiran pajak penghasilan badan entitas anak 1.992.355 132.662 Estimated corporate income tax from subsidiaries Total Beban Pajak Penghasilan 13.083.543 13.313.967 Total Income Tax Expenses Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2014 diatas adalah suatu perhitungan sementara yang dibuat untuk tujuan akuntansi dan pada saat Perusahaan menyampaikan Surat Pemberitahuan SPT tahunannya dapat sama atau berubah Calculation of corporate income tax for the year ended December 31, 2014 above is a preliminary estimate made for accounting purposes and are subject to change at the time of The Company to submit the letter of notification SPT yearly. f. Manfaat beban pajak penghasilan tangguhan: f. Deferred income tax benefit expense: 2013 Dibebankan ke laporan laba rugi Charged to statement of income 2014 Imbalan Kerja 27.847.220 137.353 27.984.573 Employee benefit Kompensasi rugi fiskal 1.316.325 171.454 1.487.779 Tax loss Penyusutan aset tetap 3.968.629 2.099.574 6.068.203 Depreciation fixed assets Sewa Pembiayaan 3.491.112 1.851.543 1.639.569 Financial lease Pencadangan piutang 7.907.884 1.614.337 9.522.221 Allowance for bed debt Pencadangan bonus 606.606 60.588 546.018 Bonus allowance Pencadangan Persediaan 841.755 - 841.755 Allowance of Inventory Jumlah 38.997.307 5.813.673 44.810.980 Total Penyisihan Penilaian 19.079.972 7.080 19.072.892 Valuation allowance Jumlah-bersih 19.917.335 5.820.753 25.738.088 Total-net