UTANG USAHA lanjutan ACCOUNT PAYABLES continued

Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 80 19. PERPAJAKAN lanjutan 19. TAXATION continued e. Rekonsiliasi antara laba rugi sebelum pajak penghasilan yang dihitung dengan menggunakan tarif pajak maksimum sebesar 25 pada 31 Desember 2014 dan 2013 dan dengan beban pajak penghasilan bersih: e. Reconciliation between income loss before income tax calculated using maximum tax rate of 25 in December 31, 2014 and 2013 with income tax expense: 2014 2013 Laba rugi sebelum pajak penghasilan menurut laporan laba rugi 113.193.821 98.021.632 Income loss before Income tax per Statements of income Tarif pajak maksimum sebesar 25 untuk tahun 2014 dan 2013 28.298.455 24.505.408 At the maximum Tax rate 25 for 2014 and 2013 Beban yang tidak dapat dikurangkan 103.857.736 151.187.576 Non-deductible Expenses Pendapatan bunga deposito dan jasa giro yang dikenakan pajak final 299.370 171.752 Interest income on time deposit and current accounts already subjected to final tax Pendapatan Konstruksi yang dikenakan pajak final 120.765.633 162.074.603 Construction Income already subjected to final tax Beban pajak penghasilan final dihitung dengan tarif yang berlaku 11.091.188 13.446.629 Final tax income calculated based on effective rate Taksiran pajak penghasilan badan entitas anak 1.992.355 132.662 Estimated corporate income tax from subsidiaries Total Beban Pajak Penghasilan 13.083.543 13.313.967 Total Income Tax Expenses Perhitungan pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2014 diatas adalah suatu perhitungan sementara yang dibuat untuk tujuan akuntansi dan pada saat Perusahaan menyampaikan Surat Pemberitahuan SPT tahunannya dapat sama atau berubah Calculation of corporate income tax for the year ended December 31, 2014 above is a preliminary estimate made for accounting purposes and are subject to change at the time of The Company to submit the letter of notification SPT yearly. f. Manfaat beban pajak penghasilan tangguhan: f. Deferred income tax benefit expense: 2013 Dibebankan ke laporan laba rugi Charged to statement of income 2014 Imbalan Kerja 27.847.220 137.353 27.984.573 Employee benefit Kompensasi rugi fiskal 1.316.325 171.454 1.487.779 Tax loss Penyusutan aset tetap 3.968.629 2.099.574 6.068.203 Depreciation fixed assets Sewa Pembiayaan 3.491.112 1.851.543 1.639.569 Financial lease Pencadangan piutang 7.907.884 1.614.337 9.522.221 Allowance for bed debt Pencadangan bonus 606.606 60.588 546.018 Bonus allowance Pencadangan Persediaan 841.755 - 841.755 Allowance of Inventory Jumlah 38.997.307 5.813.673 44.810.980 Total Penyisihan Penilaian 19.079.972 7.080 19.072.892 Valuation allowance Jumlah-bersih 19.917.335 5.820.753 25.738.088 Total-net Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 81 19. PERPAJAKAN lanjutan 19. TAXATION continued f. Manfaat beban pajak penghasilan tangguhan: lanjutan f. Deferred income tax benefit expense: continued 2012 Pengaruh akuisisi PLTM oleh PT Bukaka Energi accquisition effect PLTM by PT Bukaka Energi Dibebankan ke laporan laba rugi Charged to statement of income 2013 Imbalan Kerja 26.763.494 - 1.083.726 27.847.220 Employee benefit Kompensasi rugi fiskal 229.100 1.073.620 13.605 1.316.325 Tax loss Penyusutan aset tetap 1.960.503 - 2.008.126 3.968.629 Depreciation fixed assets Sewa Pembiayaan 1.839.688 - 1.651.424 3.491.112 Financial lease Pencadangan piutang 9.331.956 - 1.424.072 7.907.884 Allowance for bed debt Pencadangan bonus 761.635 - 155.029 606.606 Bonus allowance Pencadangan Persediaan 841.755 - - 841.755 Allowance of Inventory Jumlah 38.048.756 1.073.620 125.068 38.997.307 Total Penyisihan Penilaian 19.079.972 - 19.079.972 Valuation allowance Jumlah-bersih 18.968.783 1.073.620 125.068 19.917.335 Total-net g. Administrasi g. Adminstration Pada tanggal 2 September 2008, Pemerintah telah mengesahkan amandemen Undang-Undang Pajak Penghasilan yang berlaku efektif sejak 1 Januari 2009, yang menetapkan tarif pajak penghasilan Perusahaan menjadi tarif tunggal sebesar 28 sejak 2009 dan diturunkan lagi menjadi 25 sejak 2010. On September 2, 2008, the Government has enacted amendment to the income tax law with effect from January 1, 2009, that assigned the income tax for corporation will be set to a flat rate of 28 starting in 2009 and further reduced to 25 starting 2010. Aset dan liabilitas pajak tangguhan disesuaikan dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan liabilitas diselesaikan berdasarkan tarif pajak yang akan ditetapkan. Deferred tax assets and liabilities have been adjusted to the tax rates that are expected to apply at the period when the asset is realized or liability is settled, based on the tax rates that will been acted. 20. UANG MUKA PELANGGAN 20. ADVANCES FROM CUSTOMERS Akun ini terdiri dari uang muka untuk: This account consists of advances for: 2014 2013 Kontrak konstruksi 67.262.897 64.558.243 Construction contracts Kontrak non-konstruksi 14.583.099 15.326.005 Non-construction contracts Jumlah uang muka pelanggan 81.845.996 79.884.248 Total advances from customers