BEBAN POKOK PENJUALAN COST OF SALES
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
96
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
2014 2013
Enam bulan Enam bulan
Six months Six months
30 Juni June 30,
Pajak tangguhan Deferred tax
Operasi yang dilanjutkan: Continuing operations:
Perusahaan 25.802.539
33.072.246 The Company
Entitas Anak 40.856.546
36.345.814 Subsidiaries
Sub–total 15.054.007
69.418.060 Sub-total
Operasi yang dihentikan 44.879.945
3.986.005 Discontinued operations
Total 29.825.938
73.404.065 Total
Rekonsiliasi antara laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang
dilanjutkan seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian interim dan taksiran
penghasilan kena pajak Perusahaan untuk periode- periode yang berakhir pada tanggal 30 Juni 2014 dan
2013 adalah sebagai berikut: Reconciliation between income loss before income
tax benefit expense from continuing operations as recorded in the interim consolidated statements of
comprehensive income and estimated taxable income of the Company for the six-month periods ended
June 30, 2014 and 2013 is as follows:
2014 2013
Enam bulan Enam bulan
Six months Six months
Laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang
Income loss before income tax dilanjutkan menurut laporan
benefit expense from continuing laba rugi komprehensif
operation in the consolidated konsolidasian
44.522.584 256.655.060
statements of comprehensive income Ditambah dikurangi:
Additions deductions: Bagian Perusahaan atas
The Company’s share in losses of rugi Entitas Anak
42.528.884 90.963.646
Subsidiaries Rugi Entitas Anak sebelum
Losses of Subsidiaries before taksiran pajak penghasilan
66.056.182 87.299.802
provision for income tax Laba rugi sebelum beban pajak
Income loss before income tax penghasilan Perusahaan
68.049.882 260.318.904
expense of the Company
Beda temporer: Temporary differences:
Penyusutan aset tetap 4.370.281
4.017.605 Depreciation of fixed assets
Amortisasi biaya ditangguhkan 1.658.099
2.291.875 Amortization of deferred charges
Penyisihan kewajiban imbalan kerja 5.773.192
1.267.312 Provision for employee benefits obligation
Total beda temporer 8.485.374
2.993.042 Total temporary differences
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 3.687.975
4.127.455 Non-deductible expenses
Pendapatan bunga yang Interest income subject
telah dikenakan PPh final 228.826
133.426 to final income tax
Bagian perusahaan atas rugi neto The Company’s share in net losses
Entitas Anak 42.528.884
90.963.646 of Subsidiaries
Total beda tetap 45.988.033
94.957.675 Total permanent differences
Taksiran laba rugi fiskal Perusahaan 122.523.289
162.368.187 Estimated taxable income loss
30 Juni June 30,
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
97
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
2014 2013
Enam bulan Enam bulan
Six months Six months
30 Juni June 30,
Beban pajak kini Current tax expenses
Perusahaan -
- Company
Entitas Anak 15.210.337
21.564.330 Subsidiaries
Total 15.210.337
21.564.330 Total
Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan
Perusahaan.
The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return.
e. Pajak tangguhan e. Deferred tax
Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk periode-periode
yang berakhir pada tanggal 30 Juni 2014 dan 2013 adalah sebagai berikut:
Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the six-month period
ended June 30, 2014 and year ended December 31, 2013 are as follows:
Manfaat Akuisisi
1 Januari beban
Entitas Anak 30 Juni
January 1, Benefits
Acquisition of June 30,
2014 expenses
Subsidiaries 2014
Rugi fiskal 185.542.339
24.504.657 -
161.037.682 Fiscal loss
Penyisihan atas investasi entitas asosiasi yang
Allowance for unrecoverable tidak dapat dipulihkan
102.271 -
- 102.271
investment in equity securities Liabilitas imbalan kerja
karyawan 5.162.519
346.800 -
4.815.719 Employee benefits obligation
Penyisihan kerugian Allowance for impairment
penurunan nilai 83.668.822
622.054 -
84.290.876 losses
Bonus yang masih harus dibayar 2.115.572
2.115.572 -
- Accrued bonus
Penyisihan atas persediaan Allowance for inventory
usang 40.620
- -
40.620 obsolescence
Depresiasi dan amortisasi Depreciation and amortization
aset non-keuangan 17.567.137
542.437 -
17.024.700 of non-financial assets
Aset pajak tangguhan The Company’s deferred tax
Perusahaan - Neto 259.065.006
25.802.538 -
233.262.468 assets - Net
Liabilitas pajak tangguhan Subsidiaries’ deferred tax
Entitas Anak 4.222.596
115.718 4.106.878
Iiabilities
Total liabilitas pajak tangguhan 4.222.596
115.718 -
4.106.878 Total deferred tax liabilities
Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax
Entitas Anak 337.744.604
4.139.118 -
333.605.486 assets liabilities
Aset pajak tangguhan dari Deferred tax assets of
Entitas Anak 346.409.965
- -
346.409.965 Subsidiaries
Total aset pajak tangguhan 943.219.575
29.941.656 -
913.277.919 Total deferred tax assets
Neto 938.996.979
29.825.938 -
909.171.041 Net