Pajak dibayar dimuka: Prepaid Taxes: Utang pajak: Taxes payables: Pajak penghasilan badan: Corporate income taxes:
are in Indonesian language.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 Desember 2012 dan 2011
Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated
83
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar dimuka: a. Prepaid Taxes:
2011 Disajikan Kembali
2012 As Restated
Pajak Pertambahan Nilai 30.643.274.313
4.802.186.674 Value-added Tax
b. Utang pajak: b. Taxes payables:
2011 Disajikan Kembali
2012 As Restated
Pajak penghasilan: Income taxes:
Pasal 21 1.708.361.127
1.196.790.444 Article 21
Pasal 23 426.532.881
627.684.002 Article 23
Pasal 25 2.742.502.459
731.824 Article 26
Pasal 26 615.037.586
Article 26 Pasal 4 2
835.140.121 288.473.671
Article 42 Pasal 29
60.171.834.147 56.309.607.996
Article 29 Pajak Pertambahan Nilai
3.399.194.297 2.466.751.560
Value Added Tax Utang pajak penghasilan
Subsidiary’s overseas income Entitas anak di luar negeri
4.813.150.944 tax payable
Goods and service tax 2.220.644.716
3.356.356.523 Goods and service tax
Total utang pajak 72.119.247.334
69.059.546.964 Total taxes payable
c. Pajak penghasilan badan: c. Corporate income taxes:
Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada
laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah
sebagai berikut: Reconciliation between income before income
tax, as shown in the consolidated statements of comprehensive income, and taxable income
is as follows:
2011 Disajikan Kembali
2012 As Restated
Laba sebelum beban pajak Income before corporate income
penghasilan badan menurut tax expense per consolidated
laporan laba rugi statements of comprehensive
komprehensif konsolidasi 599.082.138.460 521.760.065.862
income Laba Entitas anak sebelum
Subsidiary’s income before beban pajak penghasilan
169.341.856.934 133.893.152.250 income tax expenses
Laba Perusahaan sebelum beban pajak penghasilan
429.740.281.526 387.866.913.612 Income before income tax expenses
Beda temporer Temporary differences
Cadangan penurunan nilai piutang 277.679.481
1.836.685.404 Allowance for impairment of receivables
Cadangan penurunan Provision for decline in value
nilai persediaan 1.344.250.698
1.273.883.462 of inventories
Estimasi kewajiban imbalan Estimated liabilities for employees’
kerja karyawan 3.711.071.999
5.566.514.081 benefits
Laba atas penjualan aset tetap 200.104.286
199.699.035 Gain on sale of fixed assets
Biaya yang masih harus dibayar 115.455.000
60.000.000 Accrued expenses
Penyusutan aset tetap 932.226.270
968.788.280 Depreciation of fixed assets
Utang sewa pembiayaan -
50.798.630 Finance lease payables
Lain-lain 571.005.505
223.359.179 Others
Beda tetap Permanent differences
Dividen Entitas anak di Luar Negeri 24.916.194.089 40.170.150.000
Dividend from a foreign Subsidiary Jamuan dan sumbangan
6.287.820.641 6.445.531.958
Representation and donation Beban pajak
688.475.670 6.182.963.839
Tax expenses
are in Indonesian language.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 Desember 2012 dan 2011
Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated
84
19. PERPAJAKAN lanjutan 19. TAXATION continued