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