BEBAN POKOK PENJUALAN COST OF SALES
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
90
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
Rekonsiliasi antara rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan
seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian dan taksiran penghasilan
kena pajak Perusahaan untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012
adalah sebagai berikut: Reconciliation between loss before income tax benefit
expenses from continuing operation as recorded in the consolidated statements of comprehensive
income and estimated taxable income of the Company for the years ended December 31, 2013
and 2012 was as follows:
2013 2012
Rugi sebelum beban pajak penghasilan dari operasi yang
Loss before income tax expenses dilanjutkan menurut laporan
from continuing operation laba rugi komprehensif
in the consolidated statements of konsolidasian
3.043.733.871 970.138.364
comprehensive income Ditambah dikurangi:
Additions deductions: Bagian Perusahaan atas
The Company’s portion on rugi Entitas Anak
1.638.000.185 746.911.958
loss of Subsidiaries Rugi Entitas Anak sebelum
Loss of Subsidiaries before taksiran pajak penghasilan
1.692.126.206 678.911.013
provision for income tax Rugi sebelum beban pajak
Loss before income tax expenses penghasilan Perusahaan
2.989.607.850 1.038.139.309
of the Company
Beda temporer: Temporary differences:
Penyisihan penurunan nilai piutang 381.584.435
- Allowance for impairment of receivables
Penyusutan aset tetap 8.399.670
9.075.977 Depreciation of fixed assets
Amortisasi biaya ditangguhkan 4.542.665
3.128.469 Amortization of deferred charges
Penyisihan kewajiban imbalan kerja 12.798.455
10.041.817 Provision for employee benefits obligation
Total beda temporer 398.239.895
15.989.325 Total temporary differences
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 195.237.748
106.400.888 Non-deductible expenses
Pendapatan bunga bagian Perusahaan yang telah dikenakan PPh
395.848 348.687
The Company’s portion on interest income Pasal 23 - Final
subjected to Income Tax Article 23-Final Bagian perusahaan atas rugi
The Company’s share in net loss Entitas Anak
1.638.000.185 746.911.958
of Subsidiaries Total beda tetap
1.832.842.085 852.964.159
Total permanent differences Taksiran rugi fiskal Perusahaan
758.525.870 169.185.825
Estimated tax loss Beban pajak kini
Current tax expenses Perusahaan
- -
Company Entitas Anak
67.007.377 90.106.127
Subsidiaries
Total 67.007.377
90.106.127 Total
Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan
Perusahaan.
The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return.
e. Pajak tangguhan e. Deferred tax
Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk tahun yang
berakhir pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:
Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the years ended
December 31, 2013 and 2012 were as follows:
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
91
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
Manfaat Akuisisi
1 Januari beban
Entitas Anak 31 Desember
January 1 Benefits
Acquisition of December 31
2013 expenses
Subsidiaries 2013
Rugi fiskal 33.837.165
151.705.174 -
185.542.339 Tax loss
Penyisihan atas investasi entitas asosiasi yang
Allowance for unrecoverable tidak dapat dipulihkan
102.271 -
- 102.271
investment in associates Liabilitas imbalan kerja
karyawan 2.602.828
2.559.691 5.162.519
Employee benefits obligation Penyisihan kerugian
Allowance for impairment penurunan nilai
7.351.935 76.316.887
83.668.822 losses
Bonus yang masih harus dibayar 2.115.572
- -
2.115.572 Accrued bonus
Penyisihan atas persediaan Allowance for inventory
usang 40.620
- -
40.620 obsolescence
Depresiasi dan amortisasi Depreciation and amortization
aset non-keuangan 18.338.538
771.401 -
17.567.137 of non-financial assets
Aset pajak tangguhan The Company’s deferred tax
Perusahaan – Neto 27.711.853
231.353.153 -
259.065.006 assets– Net
Liabilitas pajak tangguhan Subsidiaries’ deferred tax
Entitas Anak 29.578.216
25.355.620 -
4.222.596 Iiabilities
Total liabilitas pajak tangguhan 29.578.216
256.708.773 -
4.222.596 Total deferred tax liabilities
Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax
Entitas Anak 62.995.639
400.740.243 -
337.744.604 assets liabilities
Aset pajak tangguhan dari Deferred tax assets of
Entitas Anak yang diakuisisi 312.929.383
- 33.480.582
346.409.965 Subsidiaries acquired
Total aset pajak tangguhan 277.645.597
632.093.396 33.480.582
943.219.575 Total deferred tax assets
Neto 248.067.381
888.802.169 33.480.582
938.996.979 Net
Manfaat Akuisisi
1 Januari beban
Entitas Anak 31 Desember
January 1 Benefits
Acquisition of December 31
2012 expenses
Subsidiaries 2012
Rugi fiskal -
33.837.165 -
33.837.165 Tax loss
Penyisihan atas investasi entitas asosiasi yang
Allowance for unrecoverable tidak dapat dipulihkan
102.271 -
- 102.271
investment in associates Liabilitas imbalan kerja
karyawan 594.465
2.008.363 -
2.602.828 Employee benefits obligation
Penyisihan kerugian Allowance for impairment
penurunan nilai 7.351.935
- -
7.351.935 losses
Bonus yang masih harus dibayar 2.115.572
- -
2.115.572 Accrued bonus
Penyisihan atas persediaan Allowance for inventory
usang 40.620
- -
40.620 obsolescence
Depresiasi dan amortisasi Depreciation and amortization
aset non-keuangan 19.528.040
1.189.502 -
18.338.538 of non-financial assets
Aset pajak tangguhan The Company’s deferred tax
Perusahaan – Neto 9.323.177
37.035.030 -
27.711.853 assets– Net
Liabilitas pajak tangguhan Subsidiaries’ deferred tax
Entitas Anak 31.878.218
2.300.002 -
29.578.216 Iiabilities
Total liabilitas pajak tangguhan 41.201.395
39.335.032 -
29.578.216 Total deferred tax liabilities
Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax
Entitas Anak 132.830.445
69.834.806 -
62.995.639 assets liabilities
Aset pajak tangguhan dari Deferred tax assets of
Entitas Anak yang diakuisisi 299.788.380
- 13.141.003
312.929.383 Subsidiaries acquired
Total aset pajak tangguhan 166.957.935
69.834.806 13.141.003
277.645.597 Total deferred tax assets
Neto 125.756.540
109.169.838 13.141.003
248.067.381 Net
SIP dan DAP, Entitas Anak, tidak mengakui aset pajak tangguhan yang berasal dari cadangan rugi
penurunan nilai aset tetap sebesar Rp161,00 miliar oleh karena tidak terdapat kepastian bahwa jumlah
tersebut dapat dipulihkan. SIP and DAP, Subsidiaries, did not recognize
deferred tax assets on allowance for impairment losses on fixed assets amounting to Rp161.00 billion
since there is no certainty of its recoverability.