UTANG USAHA TRADE PAYABLES
d. Rekonsiliasi pajak penghasilan badan
konsolidasian d. Reconciliation of the consolidated corporate income tax Rekonsiliasi antara laba konsolidasian sebelum taksiran manfaat beban pajak seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran rugi fiskal Entitas Induk untuk tahun 2012 dan 2011 adalah sebagai berikut: A reconciliation between consolidated income before provision for income tax benefit expense as shown in the consolidated statements of comprehensive income and the estimated fiscal losses in 2012 and 2011 is as follows: 2012 2011 Laba rugi sebelum taksiran Income loss before manfaat beban pajak provision for tax benefit menurut laporan laba expenses rugi komprehensif per consolidated konsolidasian 731.602.234.226 382.802.193.626 statements of income Ditambah dikurangi: Additions deductions: Laba bersih Entitas Net income of Anak sebelum pajak Subsidiaries before penghasilan 675.327.060.036 345.347.190.316 income tax expenses Bagian Entitas Induk atas laba Company’s portion Entitas Anak - - on net income of Subsidiaries Laba komersial Entitas Induk Commercial income before provision for sebelum taksiran manfaat tax benefit expense attributable beban pajak 1.406.929.294.262 37.455.003.310 to the Company Beda tetap: Permanent differences: Gaji, upah dan kesejahteraan Salaries, wages and karyawan 10.967.142.895 9.259.855.269 employee benefit Bunga pinjaman utang bank - 7.119.410.663 Interest bank loan Representasi dan sumbangan 11.867.475.938 5.475.457.580 Representation and donations Biaya bunga obligasi dan sukuk 1.219.800.000 1.424.400.000 Interest expense of bonds and sukuk Rugi transaksi instrumen derivatif - 413.158.026 Loss on derivative transaction Penghasilan bunga yang pajaknya bersifat final 2.482.912.629 31.367.466.903 Interest income subject to final tax Rugi laba atas divestasi Loss gain on divestment Entitas anak dan of Subsidiary and Entitas Asosiasi 5.608.987.231 6.093.140.048 Associated Company Pendapatan bunga Interest income from time deposito dan jasa giro 1.026.733.899 2.120.271.142 deposit and current account Bagian Entitas Induk atas Equity in net loss earnings rugi laba Entitas Asosiasi 12.156.392.477 1.230.035.843 in Associate Company Bunga pembelian aset tetap 20.979.872 310.504.172 Interest of purchased of fixed asets Beban kompensasi berbasis saham - - Stock based compensation Beban bunga Interest expense instrumen derivatif - - on derivatives instrument Kerugian penghapusan Loss on receivables write off piutang atas Entitas Anak 1.258.723.949.857 - from Subsidiary Amortisasi goodwill - - Goodwill amortization Lain-lain 1.045.873.239 994.799.563 Others Jumlah beda tetap 1.286.882.980.519 16.434.337.007 Total permanent differences Beda waktu: Timing differences: Beban penyusutan 670.592.780 1.108.747.426 Depreciation expense Jumlah beda waktu 670.592.780 1.108.747.426 Total timing differences PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 118 26. PERPAJAKAN lanjutan 26. TAXATION continuedd. Rekonsiliasi pajak penghasilan badan
konsolidasian lanjutan d. Reconciliation of the consolidated corporate income tax continued 2012 2011 Taksiran laba rugi Estimated fiscal losses fiskal sebelum kompensasi income before fiscal losses rugi fiskal tahun sebelumnya 119.375.720.963 22.129.413.729 compensation of the previous years Akumulasi rugi fiskal tahun Accumulated fiscal losses of sebelumnya 135.863.464.943 157.992.878.672 the previous years Akumulasi rugi Accumulated fiscal losses fiskal akhir tahun 255.239.185.906 135.863.464.943 at the end of the yeare. Manfaat beban pajak tangguhan
e. Deferred tax benefit expense
Perhitungan taksiran manfaat beban pajak penghasilan tangguhan adalah sebagai berikut: Calculation of provision for deferred tax benefit expense is as follows: 2012 2011 Entitas Induk: The Company: Rugi fiskal 29.843.930.242 5.532.353.432 Fiscal losses Penyusutan aset tetap 167.648.195 277.186.857 Depreciation of fixed asset Penyisihan pajak 50.932.712.900 - Provision of deferred tax 20.921.134.463 5.255.166.575 Entitas Anak: Subsidiaries: PT BakrieInfrastructure PT Bakrie Infrastructure konsolidasian - 49.885 consolidated PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta konsolidasian 5.938.592.906 1.050.864.715 consolidated PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama konsolidasian 4.172.744.278 2.015.312.443 consolidated PT Bakrie Pangripta Loka PT Bakrie Pangripta Loka konsolidasian - 111.587.981 consolidated PT Bakrie Graha Investama PT Bakrie Graha Investama konsolidasian 148.758.083 740.734.354 consolidated Beban pajak tangguhan - bersih 19.006.527.752 2.818.085.905 Deferred tax expense - netParts
» 98.90 99.99 60.00 100.00 90.00 100.00 Bakrieland Goes to Campus Bakrieland Goes to Campus
» Socio-economic dimension Prosperous Village Program Sosial Keagamaan Kontribusi Hewan Qurban
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» UMUM lanjutan Dewan Komisaris, Direksi dan Karyawan Board
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» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
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» HAK PENGUSAHAAN JALAN TOL TOLL ROAD CONCESSION RIGHT
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» FIXED ASSETS Informasi Segmen lanjutan Segment Information continued
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» PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» PERPAJAKAN TAXATION Goodwill Negatif Negative Goodwill
» Rekonsiliasi pajak penghasilan badan
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» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
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» UTANG PEMBELIAN ASET TETAP LOAN OF PURCHASE OF FIXED ASSETS
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» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» PENGHASILAN USAHA BERSIH NET REVENUES
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» KOMPENSASI KARYAWAN BERBASIS SAHAM STOCK BASED COMPENSATION
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» IMBALAN KERJA KARYAWAN EMPLOYEES’ BENEFITS
» RESTRUKTURISASI UTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
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» Penghasilan dan piutang usaha
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» SEGMEN USAHA SEGMENT INFORMATION
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» Income loss from operations continued 2012
» PERJANJIAN - PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT continued
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST
» Ekuitas - kepentingan non-pengendali
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» Equity - non-controlling interest continued
» Jumlah laba yang dapat diatribusikan kepada
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
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» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
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