PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN ENTITAS ANAK
For the Years Ended at Untuk Tahun-tahun yang Berakhir Pada Tanggal
December 31, 2012 AND 2011 Expressed in Rupiah unless stated differenly
31 Desember 2012 dan 2011 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
15. UTANG LAIN-LAIN Lanjutan 15. OTHER PAYABLE Continued
Rincian utang lain-lain berdasarkan umur utang adalah sebagai berikut: :The details of aging schedule of other payable to third parties is as follows
Sampai dengan 1 bulan Untill 1 month
1 bulan sampai 3 bulan 1 Month untill 3 month
3 bulan sampai 6 bulan 3 month until 6 month
6 bulan sampai 1 tahun 6 month until 1 years
1 tahun 1 years
Jumlah Total
16. 16.
Akun ini terdiri dari : These account consists of:
a.Pajak di bayar dimuka a. Prepaid Tax
PPn Masukan Value added tax
PPh 23 Income tax article 23
PPh 22 Income tax article 22
PPh pasal 4 ayat 2 Income tax article 4 2
PPh Pasal 25 Income tax article 25
Fiskal Fiscal
Jumlah Total
b. Utang pajak
Pajak Pertambahan Nilai Value Added Tax
Pajak penghasilan pasal 21 Income tax article 21
Pajak penghasilan pasal 22 Income tax article 22
Pajak penghasilan pasal 23 Income tax article 23
Pajak penghasilan pasal 25 Income tax article 25
Pajak penghasilan pasal 29 Income tax article 29
Pajak penghasilan Pasal 42 Income tax article 4 2
PBB Land tax
WH Pajak Final WH final tax
Jumlah Total
c. Pajak penghasilan c. Income tax
3,026,369,334 5,369,411,666
31 Desember 2012
1,966,555,590 1,512,220,966
- 3,247,056,667
2,092,670,490 6,200,143,872
Rekonsiliasi antara labarugi sebelum taksiran pajak penghasilan dengan taksiran rugi menurut fiskal untuk periode yang berakhir pada
tanggal 31 Desember 2012 dan 2011 adalah sebagai berikut: 1,240,000
87,075,164 7,471,170,543
3,050,194,425 1,653,448,324
4,213,110,577
13,806,146,222 791,258,167
5,357,080,923 2,710,758,192
8,630,107,564
31 Desember 2011
352,845,774
31 Desember 2012
678,468,538
31 Desember 2011
-
784,468,990
- 2,075,239,787
352,845,774 366,400,651
1,678,297,770 6,854,191,661
31 Desember 2011 PERPAJAKAN
TAXATION
7,759,514,268 501,345,187
3,082,280,175
691,207,139
31 Desember 2012
17,226,683,048 24,222,523,092
2,369,411,666
10,037,470,060 4,012,705,449
Reconciliation of profitlosses before income tax to estimate tax incomeloss, for the period ended at December 31, 2012 and 2011 are as follows:
- 1,540,144
6,409,350 1,206,094,329
47,000,000 47,000,000
16,378,532,405
45
PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN ENTITAS ANAK
For the Years Ended at Untuk Tahun-tahun yang Berakhir Pada Tanggal
December 31, 2012 AND 2011 Expressed in Rupiah unless stated differenly
31 Desember 2012 dan 2011 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
16. 16.
Laba sebelum taksiran manfaat beban Income before provision for tax benefit expense
pajak menurut laporan laba rugi
per consolidated statement of income konsolidasian
Ditambah dikurangi: Additions deductions:
Laba rugi Perusahaan anak sebelum Income loss of subsidiaries
pajak penghasilan before income tax
Laba komersial Perusahaan Commercial income before provision for tax
sebelum taksiran beban pajak expense attributable to the Company
Beda sementara: Temporary differences:
Penyusutan aset tetap Depreciation fo fixed asset
Penyisihan barang usang Provision for obsolete inventories
Penyisihan piutang ragu-ragu Allowance for doubtful accounts
Imbalan pasca kerja Provision for employee benefit obligation
Beda tetap: Permanent differences
Biaya pajak Tax expense
Keuntungan kerugian penjualan Gain on sale fixed asset
aset tetap Pendapatan bunga
interest income Lain-lain
Others Laba rugi fiskal Perusahaan sebelum kompensasi
Fiscal profit loss Company before compensated kerugian fiskal
with fiscal loss Rugi fiskal yang belum dikompensasi
Uncompensated fiscal loss Akumulasi Rugi Fiskal
Pajak Penghasilan Income tax
Manfaat beban pajak penghasilan Perusahaan dan perusahaan Income tax benefit expenses of the Company and subsidiaries, consist of :
anak terdiri dari : Pajak Kini
Current tax
Perusahaan The Company
Perusahaan Anak Subsidiaries
Tangguhan Deferred tax
Perusahaan The Company
Perusahaan Anak Subsidiaries
Jumlah beban pajak konsolidasian Total Consolidated Income Tax Expenses
4,952,170,012
- -
2012
5,425,262,795 1,830,014,827
202,699,328
1,539,549,724 14,707,651,821
86,988,335,205
PERPAJAKAN Lanjutan TAXATION Continued
86,988,335,205
1,727,937,848 111,212,745
6,325,711,828
45,661,881
1,539,549,724 1,539,549,724
4,270,687,718
93,427,090,470
2011
2,582,426,211
26,829,142,912 12,125,225,611
21,876,972,900
261,207,550 15,440,048,327
1,727,937,848 -
- 6,438,755,265
1,261,447,579
71,548,286,878
- 12,846,341
244,312,034 1,543,000
195,346,521 29,662,762
- 7,295,621
11,235,874 3,921,046,182
1,727,937,848 -
- -
- 92,681,250
46