Income Tax Segment Information
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012 Angka-angka dalam Jutaan Rupiah,
kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are in millions of Rupiah, unless Otherwise Stated
92 -
2013 2012
Perbedaan tetap: Permanent differences:
Representasi 2.977
8.466 Representation
Pendapatan bunga yang sudah dikenakan Interest income already subjected to
pajak final 17.963
10.819 final tax
Lain-lain 2.919
202 Others
Jumlah - bersih 12.067
2.151 Net
Laba kena pajak rugi fiskal Perusahaan 71.992
167.841 Taxable income fiscal loss of the Company
Rincian beban dan utang pajak kini Grup adalah sebagai berikut:
The Group’s current tax expense and payable are as follows:
2013 2012
Beban pajak kini Current tax expense
Perusahaan -
33.568 The Company
Entitas anak Subsidiaries
BDP 13.188
13.097 BDP
BTLA 10.849
10.970 BTLA
ABM 7.565
7.641 ABM
BNIL 6.552
6.596 BNIL
AKG 1.098
AKG BPG
38 -
BPG Jumlah
39.290 71.872
Subtotal Dikurangi pembayaran pajak dimuka
Less prepaid taxes Pajak penghasilan
Income taxes Pasal 22
4.221 1.216
Article 22 Pasal 23
1.148 1.071
Article 23 Pasal 25
82.431 81.715
Article 25 Jumlah
87.800 84.002
Subtotal Utang pajak kini
48.510 12.130
Current tax payable Estimasi tagihan pajak Catatan 14
Estimated claims for tax Note 14 Perusahaan
47.223 11.824
Company Entitas anak
Subsidiary AKG
1.163 -
AKG BSA
372 1.957
BSA Jumlah
48.758 13.781
Total Terdiri dari:
Consists of: Utang pajak kini Catatan 16
Current tax payable Note 16 Entitas anak
Subsidiaries BNIL
90 158
BNIL ABM
65 1.017
ABM BTLA
41 239
BTLA BPG
38 -
BPG BDP
14 237
BDP Utang pajak kini
248 1.651
Current tax payable
Laba kena pajak Perusahaan tahun 2012 telah sesuai dengan SPT Tahunan yang disampaikan
ke Kantor Pelayanan Pajak. The Company’s taxable income and tax expense
in 2012 are in accordance with the corporate income tax returns filed to the Tax Service Office.
L a p o r a n Ta h u n a n 2 0 1 3 P T T u n a s B a r u L a m p u n g T b k
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012 Angka-angka dalam Jutaan Rupiah,
kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are in millions of Rupiah, unless Otherwise Stated
93 -
Pajak Tangguhan Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut:
The details of deferred tax assets liabilities are as follows:
Dikreditkan Dikreditkan
Dibebankan ke Dibebankan ke
Laporan Laba Rugi Laporan Laba Rugi
Komprehensif Komprehensif
Konsolidasian Konsolidasian
Credited Charged Credited Charged
to Consolidated to Consolidated
Statement of Statement of
Comprehensive Comprehensive
1 Januari 2012 Income for
31 Desember 2012 Income for
31 Desember 2013 January 1, 2012
the Year December 31, 2012
the Year December 31, 2013
Aset pajak tangguhan: Deferred tax assets:
Cadangan kerugian penurunan nilai persediaan
Allowances for impairment losses of inventories
691 -
691 -
691 Imbalan kerja jangka panjang
Long-term employee benefits 11.533
2.290 13.823
2.434 16.257
Cadangan kerugian penurunan nilai piutang Allowance for impairment losses on receivables
1.012 -
1.012 3
1.015 Rugi fiskalFiscal loss
5.995 8.066
14.061 14.798
28.859 Sewa pembiayaanFinance lease
988 3.416
4.404 1.649
6.053 JumlahTotal
20.219 13.772
33.991 18.884
52.875 Liabilitas pajak tangguhan:
Deferred tax liabilities: Akumulasi penyusutan aset tetap
Accumulated depreciation of property, plant and equipment
109.483 9.250
118.733 12.116
130.849 Liabilitas pajak tangguhan - bersih
Deferred tax liabilities - net 89.264
4.522 84.742
6.768 77.974
Berikut ini adalah perincian aset dan liabilitas pajak tangguhan per entitas:
The details of deferred tax assets and liabilities of each entity are as follows:
2013 2012
Aset pajak tangguhan: Deferred tax assets:
Entitas anak Subsidiaries
BNCW 9.129
10.755 BNCW
BSA 4.231
2.379 BSA
AKG -
484 AKG
Jumlah 13.360
13.618 Total
Liabilitas pajak tangguhan: Deferred tax liabilities:
Perusahaan 69.366
78.735 The Company
Entitas anak Subsidiaries
BNIL 6.234
5.428 BNIL
BTLA 5.792
5.950 BTLA
BDP 5.778
5.997 BDP
AKG 2.313
- AKG
ABM 1.807
2.170 ABM
BPG 44
80 BPG
Jumlah 91.334
98.360 Total
L a p o r a n Ta h u n a n 2 0 1 3 P T T u n a s B a r u L a m p u n g T b k
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012 Angka-angka dalam Jutaan Rupiah,
kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are in millions of Rupiah, unless Otherwise Stated
92 - dalah
able
elah pense
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012 Angka-angka dalam Jutaan Rupiah,
kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are in millions of Rupiah, unless Otherwise Stated
94 - Rekonsiliasi antara beban pajak dan hasil
perkalian laba akuntansi sebelum pajak menurut laporan laba rugi komprehensif konsolidasian
dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense and the amounts computed by applying the
effective tax rates to income before tax of the Company is as follows:
2013 2012
Laba sebelum pajak menurut laporan Income before tax per consolidated
laba rugi komprehensif konsolidasian 119.071
311.117 statements of comprehensive income
Laba sebelum pajak entitas anak - Bersih 153.851
132.201 Income before tax of the subsidiaries - Net
Laba rugi sebelum pajak Perusahaan 34.780
178.916 Income loss before tax of the Company
Beban pajak dengan tarif pajak yang berlaku 15.004
35.783 Tax expense at effective tax rates
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Representasi 595
1.693 Representation
Pendapatan bunga yang sudah dikenakan Interest income already subjected to
pajak final 3.592
2.164 final tax
Lain-lain 583
41 Others
Jumlah - bersih 2.414
430 Net
Jumlah 12.590
35.353 Subtotal
Beban pendapatan pajak Perusahaan 9.368
35.353 Tax expense benefit of the Company
Beban pajak entitas anak 41.890
31.997 Tax expense of the subsidiaries
Jumlah beban pajak 32.522
67.350 Total tax expense