Perhitungan Pajak Penghasilan Lanjutan Income Tax Calculation Continued Pajak tangguhan Deferred tax

PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 143 142 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E50 Exhibit E50 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 19. PERPAJAKAN 19. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes 2 0 1 3 2 0 1 2 Pajak Penghasilan Pasal 4 2 22.119 21.926 Income Tax A rticle 4 2 Pajak Penghasilan Pasal 23 6.076 1.177 Income Tax A rticle 23 Pajak Penghasilan Pasal 26 124 - Income Tax A rticle 26 Pajak Penghasilan Pasal 28 15.056 2.361 Income Tax A rticle 28 Pajak Pertambahan Nilai – Masukan 119.357 474.914 Value-A dded Tax - Input Jumlah 162.732 500.378 T o t a l b. Utang Pajak b. Taxes Payable 2 0 1 3 2 0 1 2 Pajak Penghasilan Pasal 4 2 25.704 49.956 Income Tax A rticle 4 2 Pajak Penghasilan Pasal 21 2.796 3.665 Income Tax A rticle 21 Pajak Penghasilan Pasal 23 9.029 8.846 Income Tax A rticle 23 Pajak Penghasilan Pasal 25 4.057 1.988 Income Tax A rticle 25 Pajak Penghasilan Pasal 26 9.422 10.344 Income Tax A rticle 26 Pajak Penghasilan Pasal 29 42.208 38.870 Income Tax A rticle 29 Pajak Pertambahan Nilai – Keluaran 28.834 8.651 Value-A dded Tax - Output Jumlah 122.050 122.320 T o t a l c. Perhitungan Pajak Penghasilan c. Income Tax Calculation Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak untuk tahun yang berakhir 31 Desember 2013 dan 2012, adalah sebagai berikut: A reconciliation between profit before income tax as shown in the consolidated statements of comprehensive income and estimated taxable profit for the years ended 31 December 2013 and 2012, are as follows: 2 0 1 3 2 0 1 2 Laba sebelum pajak penghasilan menurut Profit before income tax as per consolidated laporan laba rugi komprehensif konsolidasian 1.177.376 913.248 statements of comprehensive income Bagian rugi laba entitas anak sebelum Loss profit of subsidiairies pajak penghasilan - bersih 65.415 64.948 before income taxes - net Laba Perusahaan sebelum pajak penghasilan 1.242.791 848.300 The Company’s profit before income tax Koreksi fiskal : Fiscal corrections : Beda temporer 69 178 Temporary differences Beda tetap : Permanent differences : Laba dari entitas anak 1.294.460 821.881 Gains from subsidiaries Lainnya - Bersih 30.860 963 Others – Net Jumlah koreksi fiskal 1.263.531 822.666 Total fiscal correction Taksiran laba kena pajak Estimated taxable income rugi fiskal – Perusahaan 20.740 25.634 tax loss – the Company These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E51 Exhibit E51 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 19. PERPAJAKAN Lanjutan 19. TAXATION Continued c. Perhitungan Pajak Penghasilan Lanjutan c. Income Tax Calculation Continued Taksiran beban pajak penghasilan dan utang pajak penghasilan untuk tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut: Estimated income tax expenses and income tax payable for the years ended 31 December 2013 and 2012, are as follows: 2 0 1 3 2 0 1 2 Taksiran laba kena pajak rugi fiskal Estimated taxable income tax loss Perusahaan 20.740 25.634 The Company Entitas anak - Bersih 649.973 44.974 Subsidiaries - Net Taksiran beban pajak penghasilan Estimated income tax expenses Perusahaan - 6.408 The Company Entitas anak 97.962 73.582 Subsidiaries Taksiran beban pajak penghasilan Estimated income tax expenses menurut laporan laba rugi as per consolidated statements of komprehensif konsolidasian 97.962 79.990 comprehensive income Dikurangi : L e s s : Pajak Penghasilan Pasal 22 - 162 Income Tax A rticle 22 Pajak Penghasilan Pasal 23 40.750 24.334 Income Tax A rticle 23 Pajak Penghasilan Pasal 25 40.787 20.743 Income Tax A rticle 25 Jumlah 81.537 45.239 T o t a l Taksiran utang pajak penghasilan Estimated income tax payable pasal 29 tahun berjalan 16.425 34.751 Article 29 for the year Utang pajak penghasilan Income tax payable Pasal 29 tahun sebelumny a 25.783 4.119 Article 29 prior year Jumlah utang Pajak Penghasilan Pasal 29 42.208 38.870 Total income tax payable Article 29 d. Pajak tangguhan d. Deferred tax Aset liabilitas pajak tangguhan yang timbul dari perbedaan temporer antara pendapatan dan beban, yang diakui secara komersil dan perpajakan, adalah sebagai berikut: Deferred tax assets liabilities occuring from temporary differences of revenues and expenses recognition between the commercial and tax base are as follows: Manfaat Beban pajak tangguhan Saldo aw al Deferred tax Saldo akhir Beginning Peny esuaian benefits Ending balance Adjustment expense balance Aset liabilitas pajak tangguhan Deferred tax assets liabilities Rugi fiskal 96.021 - 266.426 362.447 Tax loss Cadangan imbalan pasca-kerja 4.496 248 2.128 6.872 Post-employment benefits Pencadangan penurunan A llowance for impairment loses of nilai piutang 3.297 3.297 trade receivables Penyusutan aset tetap 3.349 664 3.556 6.241 Depreciation Aset liabilitas pajak Deferred tax assets tangguhan - Bersih 107.163 416 272.110 378.857 liabilities - Net 2 0 1 3 2 0 1 3 PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 145 144 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E52 Exhibit E52 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 19. PERPAJAKAN Lanjutan 19. TAXATION Continued