PERPAJAKAN lanjutan TAXATION continued BIAYA MASIH HARUS DIBAYAR

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Sembilan Bulan Yang Berakhir pada tanggal 30 September 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Nine Months Ended September 30, 2011 and 2010 Expressed in rupiah, unless otherwise stated 40 11. PERPAJAKAN lanjutan 11. TAXATION continued 30 September 2011 31 Desember 2010 September 30, 2011 December 31, 2010 Laba sebelum pajak penghasilan Income before income per laporan laba rugi tax per statements of komprehensif 95,612,865,894 134,665,973,429 comprehensive income Beban pajak penghasilan Income tax expense at the dengan tarif pajak yang berlaku 23,903,216,473 33,666,493,144 applicable tax rates Tax effects on permanent Pengaruh pajak atas beda tetap: differences: Beban yang tidak dapat dikurangkan: Non-deductible expenses: Sewa kendaraan 351,277,875 537,225,000 Vehicle rental Rapat dan konferensi 165,975 23,561,022 Meetings and conferences Komunikasi 47,140,000 34,200,000 Communications Beban bunga - 1,267,961,232 Interest expense Asuransi - 85,558,453 Insurance Lain-lain 12,175,938 295,828,536 Others Pendapatan bunga yang Interest income already dikenakan pajak final 404,993,780 1,019,978,333 subjected to final tax Beban pajak penghasilan 23,908,982,481 34,890,849,054 Income tax expense g. Aset liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax asset liability - net consists of the following: 30 September 2011 31 Desember 2010 September 30, 2011 December 31, 2010 Aset pajak tangguhan Deferred tax asset Taksiran liabilitas imbalan Estimated liability for employee kerja 2,062,756,267 1,529,340,011 benefits Liabilitas pajak tangguhan Deferred tax liability Aset tetap 10,764,908,409 9,478,155,589 Fixed assets Liabilitas pajak tangguhan - neto 8,702,152,142 7,948,815,578 Deferred tax liability - net 12. BIAYA MASIH HARUS DIBAYAR 12. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of the following: 30 September 2011 31 Desember 2010 September 30, 2011 December 31, 2010 Beban promosi 3,563,955,943 6,947,776,435 Promotion expenses Transportasi dan distribusi 2,340,564,990 2,190,917,155 Transportation and distribution Royalti Catatan 21 dan 22a 2,407,387,980 1,650,117,475 Royalty fees Notes 21 and 22a Listrik, gas dan air 631,369,978 1,709,092,982 Electricity, gas and water Lain-lain masing-masing dibawah Rp500 juta 1,511,638,784 395,142,099 Others below Rp500 million each Total 10,454,917,675 12,892,996,146 Total language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Sembilan Bulan Yang Berakhir pada tanggal 30 September 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Nine Months Ended September 30, 2011 and 2010 Expressed in rupiah, unless otherwise stated 41 13. HUTANG BANK JANGKA PENDEK 13. SHORT TERM BANK LOAN