PT Bank Central Asia Tbk lanjutan PT Bank Central Asia Tbk continued
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada
Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam
Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011
With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended
December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated
60
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Pajak Kini d. Current Tax
Rekonsiliasi antara
laba sebelum
beban manfaat pajak penghasilan menurut laporan
laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak adalah sebagai berikut:
The reconciliation between income before income tax expense benefit as shown in the
consolidated statements of comprehensive income and estimated taxable income is as
follows:
30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009
June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009
Laba sebelum beban manfaat Income before income tax
pajak penghasilan menurut expense benefit
laporan laba rugi per consolidated statements
komprehensif konsolidasian 50.399.876.604
148.686.490.896 37.997.158.793 24.100.283.504 of comprehensive income
Laba sebelum beban manfaat Income before tax expense benefit
pajak entitas anak 43.298.169.530
130.599.020.565 25.420.638.030 17.363.269.480 of subsidiaries
Eliminasi transaksi dengan Elimination of transactions with
entitas anak 2.831.203.006
353.585.875 804.015.121
3.245.513.398 subsidiaries
Laba sebelum beban manfaat Income before income tax expense
pajak penghasilan Perusahaan 4.270.504.068
18.441.056.206 13.380.535.884
3.491.500.626 benefit of the Company
Beda temporer Temporary differences
Imbalan kerja karyawan 171.386.000
99.812.000 32.997.000
21.126.000 Employee benefit expense
Beban penyusutan 283.537.826
567.199.216 433.444.152
1.160.287.216 Depreciation expense
Beban dibayar dimuka 65.899.029
3.847.625 31.222.717
146.431.084 Prepaid expenses
Beda temporer 178.050.855
471.234.841 435.218.435
1.034.982.132 Temporary differences
Beda tetap Permanent differences
Gaji, upah dan tunjangan Salary, wages and
lain-lain 51.692.331
81.024.353 -
50.204.291 other allowances
Hiburan 2.301.570
29.772.620 9.182.300
94.500 Entertainment
Sumbangan 250.000
5.286.943 10.198.980
11.359.600 Donation
Pendapatan bunga 6.084.858
16.469.117 6.316.777
- Interest income
Promosi -
136.220.990 64.369.103
- Promosi
Laba penjualan aset tetap setelah Gain on sale of fixed asset
dikenakan pajak final -
2.098.160.068 -
- subject to final tax
Beban pajak -
- 137.736.370
- Tax expense
Lain-lain 3.069.000
19.628.450 58.848.951
127.181.235 Others
Beda tetap-neto 51.228.043
1.842.695.829 274.018.927
188.839.626 Permanent differences - net
Taksiran laba fiskal 4.143.681.256
16.127.125.536 14.089.773.246
4.715.322.384 Estimated taxable income
Taksiran laba fiskal Estimated taxable income
pembulatan 4.143.681.000
16.127.125.000 14.089.773.000
4.715.322.000 rounded
Beban pajak kini - Current tax expense-
Perusahaan 1.035.920.313
4.031.781.250 3.522.443.250
1.320.290.160 the Company
Pajak penghasilan dibayar dimuka Prepayments of income taxes
Pajak penghasilan pasal 22 296.071.713
1.354.207.200 1.013.717.484
894.954.336 Income tax article 22
Pajak penghasilan pasal 25 1.296.421.266
1.987.878.276 319.001.868
- Income tax article 25
1.592.492.979 3.342.085.476
1.332.719.352 894.954.336
Taksiran tagihan pajak Estimated claim for tax
penghasilan Catatan 12 refund Note 12
Perusahaan 556.572.666
- -
- The Company
Taksiran utang pajak penghasilan Estimated corporate income
badan tax payables
Perusahaan -
689.695.774 2.189.723.898
425.335.824 The Company
Entitas Anak 5.028.301.004
7.798.399.678 1.557.480.092
3.286.744.326 Subsidiaries
Total 5.028.301.004
8.488.095.452 3.747.203.990
3.712.080.150 Total
Taksiran laba fiskal Perusahaan untuk tahun fiskal 2011, 2010 dan 2009 seperti yang tercantum dalam
table diatas
telah sesuai
dengan Surat
Pemberitahuan Tahunan yang disampaikan ke Kantor Pajak.
Estimated taxable income of the Company for fiscal years 2011, 2010 and 2009, as shown in
the table above has been in accordance with the Annual Tax Returns submitted to the Tax Office.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada
Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam
Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011
With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended
December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated
61
16. PERPAJAKAN lanjutan 16. TAXATION continued
e. Pajak Tangguhan e. Deferred Tax
Pajak tangguhan
dihitung berdasarkan
pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut
laporan posisi
keuangan konsolidasian
komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak
tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary
differences between the carrying value of total assets and liabilities recorded according to the
commercial consolidated statements of financial positions and tax bases of assets and liabilities.
Details of deferred tax assets liabilities are as follows:
Dibebankan ke Aset Pajak
Laporan Laba Rugi Tangguhan
Komprehensif dari Entitas Anak Saldo
Konsolidasian yang Dijual
Saldo Awal
Charged to Deferred Tax Asset Akhir
31 Des. 2011 Consolidated
of the Sold 30 Juni 2012 Beginning
Statements of Subsidiary
Ending Balance
Comprehensive PT Putri Gelora Balance
Dec. 31, 2011 Income
Jaya June 30, 2012
Perusahaan The Company
Liabilitas imbalan kerja 42.279.750
42.846.500 -
85.126.250 Employee benefit liability
Aset tetap 600.459.185
70.884.457 -
529.574.728 Fixed assets
Beban dibayar dimuka 45.375.356
16.474.757 -
61.850.113 Prepaid expenses
Entitas Anak Subsidiaries
Liabilitas imbalan kerja 5.009.597.250
833.260.500 351.333.750
5.491.524.000 Employee benefit liability
Aset tetap 908.616.322
166.220.452 34.271.377 1.109.108.151
Fixed assets Beban dibayar dimuka
1.687.545.700 111.116.462
- 1.576.429.238 Prepaid expenses
Aset Pajak Tangguhan - Neto 3.010.798.807
733.643.796 385.605.127
3.358.837.476 Deferred Tax Assets - Net
Dibebankan ke Laporan Laba Rugi Komprehensif
Saldo Konsolidasian
Saldo Awal
Charged to Akhir
31 Des. 2010 Consolidated
31 Des. 2011 Beginning
Statements of Ending
Balance Comprehensive
Balance Dec. 31, 2010
Income Dec. 31, 2011
Perusahaan The Company
Liabilitas imbalan kerja 17.326.750
24.953.000 42.279.750
Employee benefit liability Aset tetap
742.258.989 141.799.804
600.459.185 Fixed assets
Beban dibayar dimuka 44.413.450
961.906 45.375.356
Prepaid expenses
Entitas Anak Subsidiaries
Liabilitas imbalan kerja 3.611.712.000
1.397.885.250 5.009.597.250
Employee benefit liability Aset tetap
887.204.475 21.411.847
908.616.322 Fixed assets
Beban dibayar dimuka 1.859.412.669
171.866.969 1.687.545.700
Prepaid expenses
Aset Pajak Tangguhan - Neto 1.580.267.145
1.430.531.662 3.010.798.807
Deferred Tax Assets - Net Dibebankan ke Laporan
Laba Rugi Komprehensif Saldo
Konsolidasian Saldo
Awal Charged to
Akhir 31 Des. 2009
Consolidated 31 Des. 2010
Beginning Statements of
Ending Balance
Comprehensive Balance
Dec. 31, 2009 Income
Dec. 31, 2010 Perusahaan
The Company
Liabilitas imbalan kerja 9.077.500
8.249.250 17.326.750
Employee benefit liability Aset tetap
633.897.951 108.361.038
742.258.989 Fixed assets
Beban dibayar dimuka 36.607.771
7.805.679 44.413.450
Prepaid expenses
Entitas Anak Subsidiaries
Liabilitas imbalan kerja 1.226.248.750
2.385.463.250 3.611.712.000
Employee benefit liability Aset tetap
167.802.171 719.402.304
887.204.475 Fixed assets
Beban dibayar dimuka 424.751.386
1.434.661.283 1.859.412.669
Prepaid expenses
Aset Pajak Tangguhan - Neto 1.240.062.873
340.204.272 1.580.267.145
Deferred Tax Assets - Net