ASET NON-KEUANGAN Nippon Indosari Corpindo Billingual 31 Des 2012 Released

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 41 15. PERPAJAKAN lanjutan 15. TAXATION continued e. Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: e. The computation of estimated income tax payable is as follows: 2012 2011 2010 Beban pajak penghasilan - kini 45.290.652.750 35.975.163.500 33.532.522.500 Income tax expense - current Dikurangi pajak penghasilan Less prepayments of dibayar dimuka income taxes Pasal 22 4.212.875.503 3.455.060.278 1.085.412.746 Article 22 Pasal 25 39.146.494.146 29.579.282.076 19.195.096.590 Article 25 Total pajak penghasilan Total prepayments dibayar dimuka 43.359.369.649 33.034.342.354 20.280.509.336 of income taxes Taksiran utang pajak Estimated income tax penghasilan 1.931.283.101 2.940.821.146 13.252.013.164 payable f. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku sebesar 25 atas laba sebelum pajak penghasilan dengan beban pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif untuk tahun 2012, 2011 dan 2010 adalah sebagai berikut: f. The reconciliation between income tax expense calculated by applying the applicable tax rate of 25 to the income before income tax and the income tax expense as shown in the 2012, 2011 and 2010 statements of comprehensive is as follows: 2012 2011 2010 Laba sebelum pajak penghasilan per Income before income laporan laba rugi tax per statements of komprehensif 199.792.980.761 154.948.034.286 134.665.973.429 comprehensive income Beban pajak penghasilan dengan tarif pajak yang Income tax expense at the berlaku 49.948.245.190 38.737.008.453 33.666.493.144 applicable tax rate Pengaruh pajak atas beda tetap: Tax effects on permanent differences: Beban yang tidak dapat dikurangkan 792.602.865 708.787.680 2.244.334.243 Non-deductible expenses Pendapatan bunga yang Interest income already dikenakan pajak final 97.415.319 430.294.889 1.019.978.333 subjected to final tax Beban pajak penghasilan 50.643.432.736 39.015.501.244 34.890.849.054 Income tax expense g. Liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax liability - net consists of the following: 2012 2011 2010 Aset pajak tangguhan Deferred tax asset Liabilitas imbalan kerja Liability for employee karyawan 4.263.524.511 2.901.678.470 1.529.340.011 benefits Liabilitas pajak tangguhan Deferred tax liability Aset tetap 20.605.457.819 13.890.831.792 9.478.155.589 Fixed assets Liabilitas pajak tangguhan - neto 16.341.933.308 10.989.153.322 7.948.815.578 Deferred tax liability - net