Aset Dalam Pelaksanaan KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN

253 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated Tarif Pajak Tax rate ▷ ▷ Taksiran Pajak Kini Entitas Induk Parent Entity current tax provision Kredit Pajak: Tax deduction: Pajak Penghasilan Pasal 22 Income Tax Article 22 Pajak Penghasilan Pasal 23 Income Tax Article 23 Pajak Penghasilan Pasal 25 Income Tax Article 25 Jumlah kredit pajak Total tax deduction Kekurangan kelebihan pajak Tax deficiency excess d. Rincian Beban Pendapatan Pajak d. Details of Expense Income Taxes Entitas Induk: Parent Entity: Beban Pajak Kini Current tax expense Beban Pendapatan Pajak Tangguhan Deferred tax expense income Jumlah Pendapatan Beban Pajak Penghasilan Entitas Anak: Subsidiary: Beban Pajak Kini Current tax expense Beban Pendapatan Pajak Tangguhan Deferred tax expense income Jumlah Pendapatan Beban Pajak Penghasilan Konsolidasian: Consolidated: Beban Pajak Kini Current tax expense Beban Pendapatan Pajak Tangguhan Deferred tax expense income Jumlah Pendapatan Beban Total income expense of income Pajak Penghasilan tax e. Pajak Tangguhan e. Deferred Tax 171.820.956 2.663.762.652 17.889.263.272 5.852.306.068 173.209.455.228 89.619.155.470 2.410.021.348 7.193.288.743 152.910.170.607 90.960.138.145 18.061.084.228 8.516.068.720 2.305.228.935 43.786.615.969 6.728.250.499 43.075.504.128 32.548.167.409 88.824.349.635 41.581.646.843 66.324.021.365 39.521.439.907 96.812.444.213 Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on the effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting with tax bases of assets and liabilities. Details of deferred tax assets and liabilities are as follows: Total income expense of income tax Total income expense of income tax 155.148.371.000 81.103.086.750 155.148.371.000 81.103.086.750 25 x 620.593.484.000 25 x 324.412.347.000 2012 2011 2011 155.148.371.000 81.103.086.750 2.238.200.393 9.857.051.395 1.962.229.538 2012 170.799.433.880