Pajak Dibayar di Muka Prepaid Taxes Utang Pajak Taxes Payable Perhitungan Pajak Penghasilan Income Tax Calculation

PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 143 142 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E50 Exhibit E50 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 19. PERPAJAKAN 19. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes 2 0 1 3 2 0 1 2 Pajak Penghasilan Pasal 4 2 22.119 21.926 Income Tax A rticle 4 2 Pajak Penghasilan Pasal 23 6.076 1.177 Income Tax A rticle 23 Pajak Penghasilan Pasal 26 124 - Income Tax A rticle 26 Pajak Penghasilan Pasal 28 15.056 2.361 Income Tax A rticle 28 Pajak Pertambahan Nilai – Masukan 119.357 474.914 Value-A dded Tax - Input Jumlah 162.732 500.378 T o t a l b. Utang Pajak b. Taxes Payable 2 0 1 3 2 0 1 2 Pajak Penghasilan Pasal 4 2 25.704 49.956 Income Tax A rticle 4 2 Pajak Penghasilan Pasal 21 2.796 3.665 Income Tax A rticle 21 Pajak Penghasilan Pasal 23 9.029 8.846 Income Tax A rticle 23 Pajak Penghasilan Pasal 25 4.057 1.988 Income Tax A rticle 25 Pajak Penghasilan Pasal 26 9.422 10.344 Income Tax A rticle 26 Pajak Penghasilan Pasal 29 42.208 38.870 Income Tax A rticle 29 Pajak Pertambahan Nilai – Keluaran 28.834 8.651 Value-A dded Tax - Output Jumlah 122.050 122.320 T o t a l c. Perhitungan Pajak Penghasilan c. Income Tax Calculation Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak untuk tahun yang berakhir 31 Desember 2013 dan 2012, adalah sebagai berikut: A reconciliation between profit before income tax as shown in the consolidated statements of comprehensive income and estimated taxable profit for the years ended 31 December 2013 and 2012, are as follows: 2 0 1 3 2 0 1 2 Laba sebelum pajak penghasilan menurut Profit before income tax as per consolidated laporan laba rugi komprehensif konsolidasian 1.177.376 913.248 statements of comprehensive income Bagian rugi laba entitas anak sebelum Loss profit of subsidiairies pajak penghasilan - bersih 65.415 64.948 before income taxes - net Laba Perusahaan sebelum pajak penghasilan 1.242.791 848.300 The Company’s profit before income tax Koreksi fiskal : Fiscal corrections : Beda temporer 69 178 Temporary differences Beda tetap : Permanent differences : Laba dari entitas anak 1.294.460 821.881 Gains from subsidiaries Lainnya - Bersih 30.860 963 Others – Net Jumlah koreksi fiskal 1.263.531 822.666 Total fiscal correction Taksiran laba kena pajak Estimated taxable income rugi fiskal – Perusahaan 20.740 25.634 tax loss – the Company These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E51 Exhibit E51 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 19. PERPAJAKAN Lanjutan 19. TAXATION Continued