Pajak dibayar di muka Prepaid taxes

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated 35. PERPAJAKAN lanjutan 35. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak Perusahaan adalah sebagai berikut: Reconciliation between income before tax as per consolidated of statements comprehensive income with estimated taxable income of the Company is as follows: 2014 2013 Consolidated income before Laba sebelum pajak Profit before income penghasilan - konsolidasi 3,475,829 1,383,781 tax - consolidation Eliminasi konsolidasi 63,462 46,984 Consolidation elimination 3,539,291 1,430,765 Dikurangi: Less: Laba sebelum pajak - entitas anak 101,358 190,561 Subsidiaries income before tax Laba sebelum pajak - Perusahaan 3,437,933 1,240,204 Company income before tax Perbedaan Temporer: Temporary Differences: Provision for impairment Provisi atas penurunan nilai piutang 283,471 8,213 of trade receivable Imbalan kerja jangka panjang 344,695 122,799 Long-term employee benefit Penyusutan dan amortisasi 40,344 38,507 Depreciations and amortisations Provisi atas persediaan 28,806 4,810 Provision for decline in inventories Pembayaran imbalan kerja Payment of long-term jangka panjang 56,003 73,361 employee benefit Keuntungankerugian belum direalisasi 19,140 19,140 Unrealised gainloss Penurunan nilai investasi - 11,402 Impairment of investment Perbedaan tetap Permanent differences Pendapatan dividen 58,530 41,198 Dividend income Penghasilan yang pajaknya Income already subjected bersitat final 35,771 7,128 to final tax Pendapatan sewa tanah Rental Income from land dan bangunan 22,057 5,448 and building Kesejahteraan karyawan 53,239 52,256 Employee welfare Biaya umum 80,640 57,569 General expenses Biaya bunga 30,445 3,840 Interest expense Pemeliharaan bangunan dan sarana 35,800 2,673 Building and facilities maintenance Biaya sarana umum 8,983 951 Public facilities expenses Penyusutan sewa guna usaha 2,649 5,297 Lease depreciation Pajak dan kontribusi 2,110 3,109 Tax and contribution Biaya administrasi 643 714 Administrative expenses Beban sewa - 35,590 Lease expenses Non-tax deductible Property, Aset yang tidak dapat disusutkan plant and equipment menurut fiskal 16,991 - depreciation Lainnya 14,599 5,155 Others Laba kena pajak Perusahaan 4,109,159 1,393,984 Taxable income - The Company PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 570 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated 35. PERPAJAKAN lanjutan 35. TAXATION continued