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