UTANG USAHA UTANG PAJAK

PT Gudang Garam Tbk 24 Perjanjian pinjaman jangka pendek yang diperoleh Perseroan mencantumkan beberapa pembatasan, antara lain sehubungan dengan ketaatan rasio keuangan dan persyaratan administrasi yang telah ditentukan. Informasi mengenai tanggal jatuh tempo dari pinjaman jangka pendek per 30 September 2012 adalah sebagai berikut: The short-term loan agreements entered into by the Company include certain restrictions, among other things, on compliance with determined financial ratios and administrative requirements. Information on due dates of outstanding short-term loans as of 30 September 2012 is as follows: Kreditur Lenders Jatuh tempo Due dates PT Bank Negara Indonesia Persero Tbk PT Bank Mandiri Persero Tbk PT ANZ Panin Bank PT Bank Central Asia Tbk Citibank N.A. The Bank of Tokyo - Mitsubishi UFJ, Ltd. The Hongkong and Shanghai Banking Corporation Limited PT Bank Internasional Indonesia Tbk PT Bank Danamon Indonesia Tbk Deutsche Bank AG The Royal Bank of Scotland 9 OktoberOctober, 7 danand 14 NopemberNovember, 11 DesemberDecember 2012 danand 27 September 2013 1 OktoberOctober, 5,6 danand 13 NopemberNovember, 20 danand 21 DesemberDecember 2012 8 danand 12 OktoberOctober 2012 9 NopemberNovember, 7 DesemberDecember 2012 danand 8 Maret March 2013 18 OktoberOctober, 8 NopemberNovember 2012 danand 24 JuliJuly 2013 2 danand 13 NopemberNovember 2012 6 NopemberNovember 2012 12 danand 19 OktoberOctober 2012 29 OktoberOctober 2012 31 MeiMay 2013 10 JuliJuly 2013 13. UTANG USAHA 13. TRADE PAYABLES Utang usaha terutama berasal dari pembelian bahan bakupembantu. Trade payables are mainly originated from purchase of rawsupplementary materials. 30 September 31 Desember September December 2012 2011 Utang usaha pada pihak ketiga 348,829 1,500,593 Trade payables to third parties Utang usaha pada pihak berelasi Catatan 28 35,745 15,218 Trade payables to related parties Note 28 384,574 1,515,811 Umur utang usaha adalah sebagai berikut: The aging of trade payables is as follows: 1 - 30 hari 374,491 1,487,114 1 - 30 days 31 - 60 hari 2,829 12,002 31 - 60 days 61 - 90 hari 1,702 13,073 61 - 90 days Lebih dari 90 hari 5,552 3,622 Over 90 days 384,574 1,515,811 Lihat Catatan 30 untuk rincian saldo dalam valuta asing. See Note 30 for details of balances in foreign currencies. PT Gudang Garam Tbk 25 14. UTANG PAJAK 14. TAXES PAYABLE a. Utang pajak terdiri dari: a. Taxes payable consist of: 30 September 31 Desember September December 2012 2011 Perseroan: Company: Pajak Penghasilan Badan pasal 25 dan 29 100,670 54,895 Corporate Income Tax article 25 and 29 Pajak lainnya: Other taxes: Pasal 21 4,322 4,614 Article 21 Pasal 2326 2,710 26,297 Article 2326 Pasal 22 2,012 - Article 22 109,714 85,806 Entitas anak: Subsidiaries: Pajak Penghasilan Badan pasal 25 dan 29 16,348 10,055 Corporate Income Tax article 25 and 29 Pajak lainnya 2,067 5,233 Other taxes 18,415 15,288 128,129 101,094 b. Komponen beban penghasilan pajak adalah sebagai berikut: b. The components of income tax expense benefit are as follows: 30 September 30 September September September 2012 2011 Perseroan: Company: Kini 933,984 1,333,645 Current Tangguhan 12,603 90,014 Deferred 946,587 1,243,631 Entitas anak: Subsidiaries: Kini 78,934 63,713 Current Tangguhan 11,099 26,784 Deferred 67,835 36,929 Konsolidasi: Consolidated: Kini 1,012,918 1,397,358 Current Tangguhan 1,504 116,798 Deferred 1,014,422 1,280,560 c. Rekonsiliasi antara laba akuntansi konsolidasian sebelum pajak penghasilan dikalikan tarif pajak yang berlaku dengan beban pajak adalah sebagai berikut: c. The reconciliation between the consolidated accounting profit before tax multiplied by the enacted tax rate and income tax expense is as follows: PT Gudang Garam Tbk 26 30 September 30 September September September 2012 2011 Laba akuntansi konsolidasian sebelum Consolidated accounting profit before pajak penghasilan 4,057,126 5,117,087 income tax Tarif pajak yang berlaku 25 25 Enacted tax rate 1,014,282 1,279,272 Pengaruh pajak dari perbedaan permanen: Tax effect of permanent differences: Perseroan 2,903 2,929 Company Entitas anak 2,763 2,227 Subsidiaries 140 702 Changes in valuation allowance of deferred Perubahan penyisihan aset pajak tangguhan - 586 tax assets Beban pajak 1,014,422 1,280,560 Income tax expense d. Rekonsiliasi fiskal Perseroan adalah sebagai berikut: d. The Company’s fiscal reconciliation is as follows: 30 September 30 September September September 2012 2011 Laba konsolidasian sebelum pajak penghasilan 4,057,126 5,117,087 Consolidated profit before income tax Laba sebelum pajak penghasilan entitas anak 282,392 154,279 Subsidiaries profit before income tax Eliminasi transaksi dengan entitas anak 6,098 160,173 Elimination of transactions with subsidiaries 3,768,636 5,122,981 Koreksi fiskal: Fiscal corrections: Liabilitas imbalan kerja 70,395 66,224 Employee benefits obligation Laba penjualan aset tetap 220 150 Gain on sale of fixed assets Penyusutan aset tetap 111,768 138,271 Depreciation of fixed assets Sumbangan 13,959 16,264 Donations Pendapatan bunga dan sewa 12,316 19,059 Interest and rental income Lainnya 7,250 9,750 Others Laba kena pajak Perseroan 3,735,936 5,334,581 Taxable profit of the Company e. Perhitungan beban pajak kini dan utang pajak penghasilan adalah sebagai berikut: e. The calculation of current tax expense and income tax liabilities are as follows: 30 September 31 Desember September December 2012 2011 Laba kena pajak Perseroan 3,735,936 6,523,722 Taxable profit of the Company Tarif pajak yang berlaku 25 25 Enacted tax rate Beban pajak kini Perseroan 933,984 1,630,931 Current tax expense of the Company Pajak dibayar dimuka Perseroan: Prepaid income taxes of the Company: PPh pasal 22 81,804 160,548 Income tax article 22 PPh pasal 23 37 117 Income tax article 23 PPh pasal 25 1,055,933 1,415,371 Income tax article 25 1,137,774 1,576,036 Pajak Penghasilan Badan lebih bayar pasal 28 Overpayment of Corporate Income Tax article 28 Utang Pajak Penghasilan Badan pasal 29 Corporate Income Tax payables article 29 Perseroan 203,790 54,895 of the Company PT Gudang Garam Tbk 27 f. Perbedaan temporer yang membentuk bagian signifikan dari aset dan liabilitas pajak tangguhan per 30 September 2012 dan 31 Desember 2011, adalah sebagai berikut: f. The items that give rise to significant portions of the deferred tax assets and liabilities as of 30 September 2012 and 31 December 2011 are as follows: 2012 2011 Aset pajak tangguhan entitas anak, bersih 43,817 37,597 Deferred tax assets of subsidiaries, net Aset liabilitas pajak tangguhan Perseroan: Deferred tax asset liabilities of the Company: Laba belum terealisasi dalam persediaan 121,627 123,151 Unrealized profits in inventories Liabilitas imbalan kerja 188,860 171,261 Employee benefits obligation Aset tetap 535,747 507,070 Fixed assets Liabilitas pajak tangguhan Perseroan, bersih 225,260 212,658 Deferred tax liabilities of the Company, net Liabilitas pajak tangguhan entitas anak, bersih 26,714 31,594 Deferred tax liabilities of subsidiaries, net 251,974 244,252 g. Sesuai peraturan perpajakan di Indonesia, Perseroan dan entitas anak melaporkanmenyetorkan pajak untuk setiap perusahaan sebagai suatu badan hukum yang terpisah berdasarkan sistem self-assessment. Fiskus dapat menetapkanmengubah pajak-pajak tersebut dalam batas waktu yang ditentukan sesuai dengan ketentuan yang berlaku. g. Under the taxation laws of Indonesia, the Company and subsidiaries submitpay individual company tax returns on the basis of self-assessment. The tax authorities may assess or amend taxes within the statute of limitations, under prevailing regulations. 15. UTANG CUKAI DAN PPN ROKOK 15.