PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated 59 15. PERPAJAKAN lanjutan 15. TAXATION continued Beban Pajak Kini Current Tax Expense Rekonsiliasi antara laba sebelum beban manfaat pajak sebagaimana yang disajikan dalam laporan laba rugi komprehensif konsolidasian interim dengan taksiran penghasilan kena pajak Perusahaan untuk enam bulan yang berakhir pada tanggal 30 Juni 2014 and 2013 adalah sebagai berikut: A reconciliation between income before tax expense benefit, as shown in the interim consolidated statements of comprehensive income and estimated taxable income of the Company for the six months ended June 30, 2014 and 2013 is as follows: Enam bulan yang Enam bulan yang berakhir pada berakhir pada tanggal 30 Juni 2014 tanggal 30 Juni 2013 Six months Six months ended ended June 30, 2014 June 30, 2013 Laba sebelum beban manfaat pajak Income before tax expense benefit menurut laporan laba rugi per interim consolidated statements komprehensif konsolidasian interim 15.085.667 18.818.292 of comprehensive income Ditambah dikurang: Add deduct: Eliminasi 3.715.517 1.577.030 Elimination Laba rugi sebelum beban pajak Income loss before tax expense Entitas Anak 373.232 2.280.952 of Subsidiaries Laba sebelum beban pajak Income before tax expense Perusahaan 19.174.416 14.960.310 attributable to the Company Ditambah dikurang beda temporer: Add deduct temporary differences: Depreciation on property, plant Penyusutan aset tetap 269.455 264.915 and equipment Beban imbalan kerja 260.882 335.445 Employee benefits Penyisihan pembalikan Allowance reversal keusangan persediaan 392.947 171.138 for inventory obsolescence Transaksi sewa - 13.280 Lease transaction Ditambah dikurang beda tetap: Add deduct permanent differences: Sumbangan, jamuan dan perayaan 17.481 18.626 Donation, entertainment and celebration Pembalikan penyisihan atas kerugian Allowance for impairment losses on penurunan piutang usaha - 196.618 trade receivables written back Penghasilan yang pajaknya bersifat final Income already subjected to final tax Bunga 5.933 12.829 Interest income Sewa 180.000 76.246 Rental income Dividen 4.108.500 - Dividend Taxable income attributable Penghasilan kena pajak - Perusahaan 15.034.854 15.451.461 to the Company Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: The computation of the estimated income tax payable is as follows: 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Beban pajak - kini Current tax expense Perusahaan Company Beban pajak penghasilan periode ini 3.758.714 13.124.184 Current period income tax expense Entitas anak 365.183 1.439.755 Subsidiaries 4.123.897 14.563.939 Pajak penghasilan dibayar di muka Prepayments of income taxes Perusahaan Company Pasal 23 16.114 83.795 Article 23 Pasal 25 5.150.940 9.108.560 Article 25 5.167.054 9.192.355 Entitas anak 331.710 707.089 Subsidiaries Jumlah pajak penghasilan dibayar di muka 5.498.764 9.899.444 Total prepayments of income taxes the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated 60 15. PERPAJAKAN lanjutan 15. TAXATION continued Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: lanjutan The computation of the estimated income tax payable is as follows: continued 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Utang pajak penghasilan pasal 29 Income tax payable article 29 Perusahaan - 3.931.829 Company Entitas anak 33.517 732.666 Subsidiaries Jumlah taksiran utang pajak penghasilan 33.517 4.664.495 Total estimated income tax payable Taksiran Tagihan Pajak Penghasilan Estimated Claims for Income Tax Refund 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Perusahaan 1.408.340 - Company Entitas anak 207.911 399.593 Subsidiaries Jumlah taksiran tagihan pajak Total estimated claims for income penghasilan 1.616.251 399.593 tax refund Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit Beban manfaat pajak tangguhan atas beda temporer untuk enam bulan yang berakhir pada tanggal 30 Juni 2014 dan 2013 adalah sebagai berikut: The deferred tax expense benefit on temporary differences for the six months ended June 30, 2014 and 2013 are as follows: Enam bulan yang Enam bulan yang berakhir pada berakhir pada tanggal 30 Juni 2014 tanggal 30 Juni 2013 Six months Six months ended ended June 30, 2014 June 30, 2013 Perusahaan Company Penyisihan keusangan persediaan 98.236 37.785 Allowance for inventory obsolescence Investasi pada entitas asosiasi 6.498 25.238 Investment in associated companies Depreciation of property, plant Penyusutan aset tetap 67.365 66.229 and equipment Beban imbalan kerja 65.220 83.861 Employee benefits Transaksi sewa - 3.319 Lease transaction Neto 27.851 159.318 Net Entitas Anak Subsidiaries Akrual bonus 6.088 - Accrued bonus Pengembalikan penyisihan Reversal allowance for impairment penurunan nilai piutang usaha 147 359 losses on trade receivables Beban imbalan kerja 30.018 30.807 Employee benefits Depreciation of property, plant Penyusutan aset tetap 173.094 721.714 and equipment Amortisasi atas hak atas tanah yang ditangguhkan - 525 Amortization of deferred land right Estimasi rugi fiskal - 46.250 Estimated fiscal loss Neto 197.171 644.491 Net Beban manfaat pajak Deferred tax expense tangguhan - neto 225.022 485.173 benefit - net