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.