Beban Pajak Penghasilan Lanjutan Income Taxes Expenses Continued
PT PERKEBUNAN NUSANTARA X PERSERO |
LAPORAN TAHUNAN 2013 332
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012
Dalam Rupiah In Rupiah
PT. PERKEBUNAN NUSANTARA X PERSERO
DAN ENTITAS ANAKAND SUBSIDIARIES
16. PERPAJAKAN Lanjutan TAXES Continued 16.
c. Beban Pajak Penghasilan Lanjutan Income Taxes Expenses Continued c.
Koreksi Fiskal terdiri dari : Fiscal corection consists of :
2013 2012
- Beda Tetap, PositifNegatif Permanent differences, PositiveNegative
-
Biaya : Cost :
Biaya Material Material cost
2.981.872.946 2.762.285.548
Biaya Operasional Operational cost
Biaya Olahraga rekreasi 3.457.171.787
3.810.467.396 Sport Recreations Cost
Biaya Komunikasi 294.572.365
272.325.000 Communication Cost
Ekspl. Messperistirahatan 748.481.480
479.549.631 Exploitation of MessResting
Buku, Koran, dan Majalah 553.021.180
359.860.490 Book, newspaper, and magazine
Biaya Tamu, Selamatanhiburan 7.888.777.134
5.396.447.051 Guess cost, entertainment
Biaya diluar usaha Outside of business cost
Sumbangan 7.814.972.284
6.767.485.609 Donations
Biaya keamanan 698.460.136
122.299.812 Security Cost
Denda Pajak 610.388.381
505.415 Tax Penalty
Jaminan Sosial Pensiun 1.891.081.587
- Social Pensions Security
Pengeluaran Khusus 6.335.516.414
- Special expenditure
Pencadangan Biaya Tahun Ini 7.601.776.708
- Allowance cost current year
Biaya Lainnya 1.298.931.607
- Others
Pendapatan : Revenue :
Pencadangan Biaya Tahun Yang Lalu 2.685.000.000
- Allowance cost last year
Sewa Asetpenjualan aset 3.308.031.410
147.727.265 Asset leaseAsset Sales
Bunga depositojasa giro 1.904.194.680
3.636.457.628 Interest Bank
Jumlah Beda Tetap 34.277.797.919
16.187.041.059 Total Permanent Differences
- Beda Waktu, PositifNegatif Temporary Differences, PositiveNegative -
Beban Imbalan Paska Kerja 5.514.331.085
13.686.208.180 Employee Benefits Expenses
Penyusutan aset tetap 17.706.969.047
1.783.373.129 Depreciation Fixed Assets
Amortisasi 1.308.322.212
1.442.980.000 Amortization
Jumlah Beda Waktu 21.912.977.920
14.026.601.309 Total of temporary differences
223.783.078.958 517.791.891.008
Akumulasi kompensasi rugi fiskal - awal -
- umulation fisc. loss compensation-beginning
Penyesuaian terhadap daluarsa rugi fiskal -
- Adjustments to tax losses expired
Akumulasi rugi fiskal bersih -
- Accumulation fiscal loss-net
223.783.078.958 517.791.891.008
223.783.078.000 517.791.891.000
55.945.769.500 129.447.972.750
Taksiran pajak penghasilan setelah kompensasi rugi fiskal
Estimate for income tax after compensation fiscal loss
Taksiran pajak penghasilan setelah kompensasi rugi fiskal Pembulatan
Estimate for income tax after compensation fiscal loss-integration
Taksiran pajak penghasilan setelah kompensasi rugi fiskal 25
Estimate for income tax after compensation fiscal loss 25
Biaya pemeliharaan
Rumah Dinas,
Mess, dan rumah peristirahatan Maintenance Home Office, Mess, and
rest houses cost
Taksiran laba rugi kena pajak sebelum kompensasi rugi fiskal
Estimated income loss taxable before fiscal loss compensation
ANNUAL REPORT 2013 | PT PERKEBUNAN NUSANTARA X PERSERO
333 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012
Dalam Rupiah In Rupiah
PT. PERKEBUNAN NUSANTARA X PERSERO
DAN ENTITAS ANAKAND SUBSIDIARIES
16. PERPAJAKAN Lanjutan TAXES Continued 16.