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