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.