CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS
Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011
F or the Years Ended December 31, 2012 And 2011
Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
Expressed In Thousand Rupiah, Unless otherwise Stated
DAN ENTITAS ANAK
AND ITS SUBSIDIARY
21. PERPAJAKAN - Lanjutan
21. TAXATION - Continued
Tarif pajak 25
Tax rate 25
Perseroan
The Company
Aset tetap
Fixed assets
Utang sewa pembiayaan
Lease payables
Liabilitas imbalan purna karya
Post employment benefit liabilities
Akumulasi rugi fiskal
Accumulated tax loss
Pajak tangguhan konsolidasian
Deferred tax - consolidated
Perseroan
The Company
Entitas Anak
Subsidiary
Tarif pajak 25
Tax rate 25
Perseroan
The Company
Aset tetap
Fixed assets
Utang sewa pembiayaan
Lease payables
Liabilitas imbalan purna karya
Post employment benefit liabilities
Akumulasi rugi fiskal
Accumulated tax loss
Pajak tangguhan konsolidasian
Deferred tax - consolidated
Perseroan
The Company
Entitas Anak
Subsidiary
d. Surat Ketetapan Pajak
d. Court of tax deposit
445.696 39.320
406.376 -
10.654.113 10.654.113
18.438.795 241.841
18.196.954
8.793.951 18.620.521
9.826.570 8.793.951
18.620.521 9.826.570
8.793.951 18.620.521
9.826.570 -
- -
Sehubungan dengan hasil putusan sidang banding perpajakan Perseroan tahun fiskal 2006, Direktur Jenderal Pajak telah
menerbitkan Surat-surat Keputusan No.Kep-717PJK.072011 tanggal 8 September 2011 tentang pelaksanaan putusan
Pengadilan Pajak No. Put. 33131PPM.XIV122011 tanggal 12 Agustus 2011 PPh 23, No.Kep-718PJK.072011 tanggal 8
September 2011 tentang pelaksanaan putusan Pengadilan Pajak No.33130PPM.XIV122011 tanggal 12 Agustus 2011 PPh
BADAN, dan No.Kep-719PJK.072011 tanggal 8 September 2011
tentang pelaksanaan
putusan Pengadilan
Pajak No.Put.32632PPM.XII162011 tanggal 20 Juli 2011 PPN
dengan hasil
perhitungan pajak
sebagai berikut :
In connection with the tax appeal court verdict Companys 2006 fiscal year, the Director General of Taxation has issued
letters No.Kep-717PJK.072011 Decision dated 8 September 2011 on the implementation of decision of Tax Court. Put.
33131PPM.XIV122011 dated August 12, 2011 Article 23, No.Kep-718PJK.072011 dated 8 September 2011 on the
implementation
of the
decision of
the Tax
Court No.33130PPM.XIV 122011 dated August 12, 2011 Tax
Agency, and No.Kep-719PJK.072011 dated 8 September 2011 on the implementation of the Tax Courts decision dated
20 No.Put.32632PPM.XII162011 July 2011 VAT with the tax calculation as follows:
347.508 10.654.113
1.819.332 12.473.445
9.826.570 6.721.562
3.105.008 9.826.570
6.721.562 3.105.008
- -
-
9.199.148 7.763.887
16.963.034 pajak tangguhan
Manfaatbeban pajak tangguhan
Deferred tax
pajak tangguhan
Deferred tax assets liabilities
Deferred tax assets liabilities
31-Des-2009
benefit expense
31-Des-2010 Aset liabilitas
Aset liabilitas pajak tangguhan
Manfaatbeban pajak tangguhan
Deferred tax
pajak tangguhan
Deferred tax assets liabilities
Deferred tax assets liabilities
31-Des-2010
benefit expense
31-Des-2011
Aset liabilitas Aset liabilitas
18.196.954 1.586.000
16.610.954
9.826.570 6.721.562
3.105.008 16.963.034
10.068.026 6.895.009
406.376 58.869
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS
Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011
F or the Years Ended December 31, 2012 And 2011
Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
Expressed In Thousand Rupiah, Unless otherwise Stated
DAN ENTITAS ANAK
AND ITS SUBSIDIARY
21. PERPAJAKAN - Lanjutan
21. TAXATION - Continued
Jaminan
Guarantee
Saldo awal tahun
Beginning balance
PPh pasal 23 deviden
Income tax, article 23 - dividend
Pokok
Tax principle
Denda
Fines
PPN
VAT
Bunga
Interest
PPh badan Bunga
Interest
Jumlah
Total
Pembayaran kembali jaminan
Repayment guarantees
Saldo akhir tahun
End balance
22. LIABILITAS IMBALAN PURNA KARYA
22. POST EMPLOYMENT BENEF IT LIABILITY
Saldo awal tahun
Beginning balance
Beban imbalan purna karya
Post employment benefits
tahun berjalan
expense for the year
Pembayaran imbalan purna karya
Payment post employment benefits
Saldo akhir tahun
End balance
Beban jasa kini
Current service costs
Beban bunga
Interest expense
Amortisasi beban jasa lalu -
Amortization of prior service costs -
non vested
non vested
14.357 57.296
37.400 211.915
279.247 273.480
Dec 31, 2012 Dec 31, 2011
Dec 31, 2010 117.529
114.852 123.367
80.029 107.099
112.713 -
514.722 430.759
1.601.946 1.390.031
1.625.506
Jan 01, 2011 Dec 31, 2012
Dec 31, 2011 Dec 31, 2010
1.390.031 1.625.506
1.782.785 211.915
279.247 273.480
Ikhtisar imbalan purna karya yang dibebankan pada laporan laba rugi :
Highlights post employment benefit obligation recognized in the statement of income :
- 24.818.070
- -
- 26.407.178
Jan 01, 2011 -
4.738.619 -
- 4.738.619
- -
24.818.070 26.407.178
Sesuai dengan undang-undang No.13 Tahun 2003 tentang ketenagakerjaan, Perseroan wajib memberikan imbalan purna
karya kepada karyawan pada saat pemutusan hubungan kerja atau pada saat karyawan menyelesaikan masa kerjanya, Imbalan purna
karya ini diberikan terutama berdasarkan masa kerja dan kompensasi karyawan pada saat pemutusan hubungan kerja atau
selesainya masa kerja. Dengan demikian Peseroan mencatat liabilitas imbalan purna karya yang diwajibkan Undang-undang
No.132003.
Ikhtisar liabilitas imbalan purna karya yang diakui di laporan posisi keuangan :
In accordance with the law No.13 of 2003 on employment, the Company shall provide post employment benefits to employees
upon termination of employment or when the employee retire, post employment benefits are provided primarily based on years of
service and employee compensation at termination employment or retirement. Thus Peseroan noted benefit liabilities that are
required to post employment Law No.132003.
Highlights post employment benefit obligation recognized in the statement of financial position:
- 13.176.287
- -
6.848.561 -
- 6.848.561
- -
26.407.178 26.407.178
- 9.688.446
- -
3.487.841 -
Jan 01, 2011 Dec 31, 2012
Dec 31, 2011 Dec 31, 2010
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS
Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011
F or the Years Ended December 31, 2012 And 2011
Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
Expressed In Thousand Rupiah, Unless otherwise Stated
DAN ENTITAS ANAK
AND ITS SUBSIDIARY
22. LIABILITAS IMBALAN PURNA KARYA - Lanjutan
22. POST EMPLOYMENT BENEF IT LIABILITY - Continued
Tingkat diskonto per tahun
Discount rate per year
Kenaikan gaji per tahun
increase of salary per year
Usia pensiun
Retired age
23. MODAL SAHAM
23. SHARE CAPITAL
1. Soerjadi Soedarsono 2. Fanny Listiawati
3. Tukidi 4. Henry Satek
5. Publik dengan kepemilikan 5
with ownership 5
Subjumlah
Subtotal
Perseroan treasury stocks
The Company treasury stocks
Jumlah
Total
1. Soerjadi Soedarsono 2. Fanny Listiawati
3. Tukidi 4. Henry Satek
5. Publik dengan kepemilikan 5
with ownership 5
Subjumlah
Subtotal
Perseroan treasury stocks
The Company treasury stocks
Jumlah
Total
Jan 01, 2011 Liabilitas
imbalan purna
karya ditentukan
dengan metode
Projected Credit Unit dengan asumsi sebagai berikut :
Post employment benefit obligation is determined by the Projected Unit Credit with the following assumptions:
Modal dasar Perseroan sebanyak 1.500.000.000 saham dengan nilai nominal Rp200 setiap saham. Modal ditempatkan dan disetor
penuh pada tanggal 31 Desember 2012, 2011 dan 2010 masing- masing sebanyak 600.000.000 saham.
Kepemilikan saham Perseroan pada tanggal 31 Desember 2012, 2011 dan 2010 berdasarkan Daftar Pemegang Saham yang masing-
masing diterbitkan
oleh PT
Raya Saham
Registra, Biro
Administrasi Efek yang ditunjuk Perseroan, sebagai berikut :
The Companys authorized capital of 1.500.000.000 shares, nominal value of Rp 200 per share, issued and paid-up in
December 31, 2012, 2011 and 2010, amounted to 600.000.000 shares, respectively.
The Companys share ownership as at December 31, 2012, 2011 and 2010 according to Shareholders List issued by PT Raya
Saham Registra as Share Administration Beaureau appointed by the Company is as follows:
Dec 31, 2012 Pemegang Saham
Shareholders
Saham
Share
Nominal
Nominal
167.698.648 33.539.730
31,09 75.639.324
15.127.865 14,02
55 tahun 55 tahun
55 tahun Dec 31, 2012
Dec 31, 2011 Dec 31, 2010
11 11
11 10
10 10
49.011.500 9.802.300
9,09 6.034.290
1.206.858 1,12
49.011.500 9.802.300
9,09 240.984.738
48.196.948 44,68
539.368.500 107.873.700
100,00 60.631.500
12.126.300 600.000.000
120.000.000
240.984.738 48.196.948
44,68 539.368.500
107.873.700 100,00
60.631.500 12.126.300
600.000.000 120.000.000
Dec 31, 2011 Pemegang Saham
Shareholders
Saham
Share
Nominal
Nominal
164.961.148 32.992.230
30,58 75.639.324
15.127.865 14,02
8.771.790 1.754.358
1,63