Non Controlling Interest Pupuk Kaltim | Laporan Keuangan
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 73
Paraf Rekonsiliasi antara beban pajak penghasilan dengan hasil
perkalian laba akuntansi sebelum pajak penghasilan Perusahaan dan tarif pajak yang berlaku adalah sebagai berikut
The reconciliation between income tax expense and the theoretical tax amount on the Companys profit before
income tax is as follows:
2011 2010
Rp Rp
Laba Sebelum Pajak Menurut Laporan Income Before Tax As Per Consolidated
Laba Rugi Konsolidasi 1,959,968,327,864
1,257,540,637,029 Statements Of Comprehensive Income
Eliminasi Konsolidasi 28,160,554,566
24,451,164,311 Consolidations Elimination
Dikurangi: Less:
Laba Sebelum Pajak Anak Perusahaan
75,588,078,059 87,296,600,969
Income Before Tax Of Subsidiaries Laba Sebelum Pajak Perusahaan
1,912,540,804,371 1,194,695,200,371
Income Before Tax Of The Company Pajak Dihitung Pada Tarif
Pajak Yang Berlaku 478,135,201,093
298,673,800,093 Tax Calculated At Applicable Tax Rate
Biaya Umum 15,313,916,880
14,234,689,363 General Expenses
Pajak Dan Kontribusi 422,007,560
12,392,475,051 Tax And Contribution
Beban Sewa 8,437,033,688
7,432,621,925 Rent Expenses
Pemeliharaan Bangunan Dan Sarana 5,049,711,788
4,595,025,419 Building And Facilities Maintenance
Penyusutan Sewa Guna Usaha 1,324,287,459
1,324,287,459 Lease Depreciation
Biaya Sarana Umum 184,024,795
184,890,480 Public Facilities Expenses
Kesejahteraan Karyawan 7,451,790,186
15,742,227,594 Employees’ Welfare
Biaya Administrasi 314,114,832
548,124,240 Administrative Expenses
Bagian Laba Bersih Asosiasi --
-- Portion In Net Profit Of Subsidiaries
Pendapatan Sewa Tanah Dan Bangunan
819,488,630 599,666,550
Rental Income From Land And Building Penghasilan Yang Pajaknya
Bersifat Final 4,938,509,884
2,336,979,315 Income Already Subjected To Final Tax
Pendapatan Dividen 4,925,159,525
5,813,174,962 Dividend Income
Penyesuaian Tahun Lalu 2,685,030,432
19,674,307,698 Prior Year Adjustment
Beban Pajak Penghasilan Perusahaan
491,759,893,298 311,838,769,248
Income Tax Expense Of The Company Beban Pajak Penghasilan
Income Tax Expense Anak Perusahaan
19,114,339,389 15,316,984,824
Of The Subsidiary Company
Jumlah 510,874,232,687
327,155,754,072 Total
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 74
Paraf Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi
komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut
Reconciliation between income before tax as per consolidated statements of comprehensive income and
taxable income of the Company is as follows:
2011 2010
Rp Rp
Laba sebelum pajak 1,959,968,327,864
1,257,540,637,029 Income before tax
Eliminasi Konsolidasi 28,160,554,566
24,451,164,311 Consolidations Elimination
Dikurangi: Less:
Laba anak perusahaan 75,588,078,059
87,296,600,969 Income of subsidiaries
Laba sebelum pajak Perusahaan 1,912,540,804,371
1,194,695,200,371 Income before tax of the Company
Perbedaan temporer: Temporary difference:
Cadangan penurunan nilai 8,458,060,567
25,674,579,957 Allowance for impairment
Kerugian belum direalisasi 3,436,000,000
47,725,576,722 Unrealized loss
Penyisihan persediaan 356,805,225
513,746,734 Provision for decline in inventories
Penyusutan aset tetap 11,375,587,472
11,639,834,603 Fixed assets depreciations
Manfaat karyawan 65,957,335,273
37,354,823,874 Employee benefit
Perbedaan tetap: Permanent differences:
Biaya umum 61,255,667,521
56,938,757,450 General expenses
Pajak dan kontribusi 1,688,030,238
49,569,900,204 Tax and contribution
Beban sewa 33,748,134,750
29,730,487,701 Lease expenses
Pemeliharaan bangunan dan sarana 20,198,847,152
18,380,101,676 Building and facilities maintenance
Penyusutan sewa guna usaha 5,297,149,836
5,297,149,836 Lease depreciation
Biaya sarana umum 736,099,178
739,561,920 Public facilities expenses
Kesejahteraan karyawan 29,807,160,742
62,968,910,377 Employee welfare
Biaya administrasi 1,256,459,348
2,192,496,960 Administrative expenses
Pendapatan dividen 19,700,638,099
23,252,699,848 Dividend income
Pendapatan sewa tanah dan Rental income from land and
bangunan 3,277,954,520
2,398,666,199 building
Penghasilan yang pajaknya Income already subjected
bersifat final 19,754,039,536
9,347,917,176 to final tax
Laba kena pajak Perusahaan 2,039,011,240,018
1,424,653,707,086 Taxable income of the Company