OTHER NON-CURRENT ASSETS 2013 Laporan Tahunan GGRM AR 2013.pdf
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2013YEAR ENDED 31 DECEMBER 2013
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
28
12. PERPAJAKANLanjutan 12. TAXATION Continued
c. Komponen beban penghasilan pajak adalah sebagai berikut: c. The components of income tax expense benefit are as follows: 2013
2012 Perseroan:
Company: Kini:
Current: Pajak penghasilan badan
1,437,622 1,375,609
Corporate income tax Surat ketetapan pajak
- 25,510
Tax assessment Tangguhan
23,754 17,589
Deferred 1,461,376
1,383,530 Entitas anak:
Subsidiaries: Kini:
Current: Pajak penghasilan badan
112,493 91,277
Corporate income tax Tangguhan
21,597 12,872
Deferred 90,896
78,405 Konsolidasi:
Consolidated: Kini:
Current: Pajak penghasilan badan
1,550,115 1,466,886
Corporate income tax Surat ketetapan pajak
- 25,510
Tax assessment Tangguhan
2,157 30,461
Deferred 1,552,272
1,461,935 d. Rekonsiliasi antara laba akuntansi konsolidasian sebelum
pajak penghasilan dikalikan tarif pajak yang berlaku dengan beban pajak adalah sebagai berikut:
d. The reconciliation between the consolidated accounting profit before income tax multiplied by the enacted tax rate and
income tax expense is as follows: 2013
2012 Laba akuntansi konsolidasian sebelum
pajak penghasilan 5,936,204
5,530,646 Consolidated accounting profit before
income tax Tarif pajak yang berlaku
25 25
Enacted tax rate 1,484,051
1,382,661 Pengaruh pajak dari perbedaan permanen:
Tax effect of permanent differences: Perseroan
41,684 52,625
Company Entitas anak
26,537 1,139
Subsidiaries 68,221
53,764 Surat ketetapan pajak
- 25,510
Tax assessment Beban pajak
1,552,272 1,461,935
Income tax expense
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2013YEAR ENDED 31 DECEMBER 2013
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
29
12. PERPAJAKAN Lanjutan 12. TAXATION Continued
e. .
Rekonsiliasi fiskal Perseroan adalah sebagai berikut: e.
. The Company’s fiscal reconciliation is as follows:
2013 2012
Laba konsolidasian sebelum pajak penghasilan 5,936,204
5,530,646 Consolidated profit before income tax
Laba sebelum pajak penghasilan entitas anak 257,796
308,740 Subsidiaries’ profit before income tax
Eliminasi transaksi dengan entitas anak 235,989
68,078 Elimination of transactions with subsidiaries
5,914,397 5,289,984
Koreksi fiskal: Fiscal corrections:
Liabilitas imbalan kerja 90,276
92,450 Employee benefits obligation
Laba penjualan aset tetap 1,874
69,394 Gain on sale of fixed assets
Penyusutan aset tetap 203,970
156,797 Depreciation of fixed assets
Sumbangan 10,698
33,723 Donations
Pendapatan bunga dan sewa 234,327
32,034 Interest and rental income
Lainnya 175,286
205,716 Others
Laba kena pajak Perseroan 5,750,486
5,502,436 Taxable profit of the Company
Tarif pajak yang berlaku 25
25 Enacted tax rate
Beban pajak kini Perseroan 1,437,622
1,375,609 Current tax expense of the Company
Pajak dibayar dimuka Perseroan Prepaid income taxes of the Company:
PPh pasal 22 185,754
116,835 Income tax article 22
PPh pasal 23 14
124 Income tax article 23
PPh pasal 25 1,251,341 1,257,273
Income tax article 25 1,437,109 1,374,232
Utang Pajak Penghasilan Badan Perseroan
513 1,377
Corporate Income Tax payable of the Company
Dalam laporan keuangan konsolidasian tahun 2013, jumlah laba kena pajak didasarkan atas perhitungan sementara, karena
Perseroan belum menyampaikan Surat Pemberitahuan Tahunan “SPT” pajak penghasilan badan final.
In 2013 consolidated financial statements, the amount of taxable profit is based on preliminary calculations, as the Company has yet
to submit its final corporate income tax returns.