Utang Pajak Taxes Payable

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011 With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated 63 16. PERPAJAKAN lanjutan 16. TAXATION continued e. Pajak Tangguhan lanjutan e. Deferred Tax continued Rekonsiliasi antara beban manfaat pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban manfaat pajak penghasilan seperti yang dilaporkan pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The reconciliation between the income tax expense benefit calculated by applying the applicable tax rate on the income before tax expense benefit as shown in the consolidated statements of comprehensive income is as follows: 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Laba sebelum beban manfaat Income before income tax pajak penghasilan menurut expense benefit laporan laba rugi per consolidated statements komprehensif konsolidasian 50.399.876.604 148.686.490.896 37.997.158.793 24.100.283.504 of comprehensive income Laba sebelum beban manfaat Income before tax expense benefit pajak entitas anak 43.298.169.530 130.599.020.565 25.420.638.030 17.363.269.480 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 2.831.203.006 353.585.875 804.015.121 3.245.513.398 subsidiaries Laba sebelum beban manfaat Income before income tax expense pajak penghasilan Perusahaan 4.270.504.068 18.441.056.206 13.380.535.884 3.491.500.626 benefit of the Company Pajak dihitung pada tarif Tax calculated based pajak yang berlaku 1.067.626.017 4.610.264.052 3.345.133.971 977.620.175 on applicable tax rate Pengaruh pajak atas Tax effect of the Company’s beda tetap Perusahaan 12.807.010 460.674.092 68.504.670 52.875.095 permanent differences Selisih tarif pajak - - - 31.049.357 Difference on tax rate Total Beban Pajak Penghasilan Total Income Tax Expense Perusahaan 1.080.433.027 4.149.589.960 3.413.638.641 1.061.544.627 of the Company Total Beban Pajak Penghasilan Total Income Tax Expense Entitas Anak 10.343.457.740 14.999.735.378 7.186.519.791 5.212.003.093 of the Subsidiaries Total Beban Pajak Penghasilan Total Income Tax Expense Konsolidasian 11.423.890.767 19.149.325.338 10.600.158.432 6.273.547.720 Consolidation 17. LIABILITAS YANG MASIH HARUS DIBAYAR 17. ACCRUED LIABILITIES Akun ini terdiri dari: This account consists of: 30 Juni 2012 31 Des. 2011 31 Des. 2010 31 Des. 2009 June 30, 2012 Dec. 31, 2011 Dec. 31, 2010 Dec. 31, 2009 Upah dan pesangon 7.212.913.583 935.618.533 1.984.687.071 1.489.322.405 Wages and severance Ekspedisi 4.129.629.080 344.760.626 - 219.197.119 Expeditions Asuransi 883.364.813 390.657.023 406.360.253 278.465.745 Insurance Listrik, telpon, air dan minyak 572.611.967 405.754.668 597.894.028 416.862.022 Utilities Bunga 468.876.208 1.099.337.888 523.318.004 782.958.217 Interests Jasa tenaga ahli 359.880.000 1.322.760.000 - - Professional fee Pemeliharaan aset - 671.444.764 163.978.102 113.942.856 Assets maintenance Promosi - 181.054.999 - - Promotion Lain-lain masing-masing kurang Others each below dari Rp100 million 459.894.249 554.450.067 1.169.469.547 2.897.211.711 Rp100 million Total 14.087.169.900 5.905.838.568 4.845.707.005 6.197.960.075 Total 18. UANG MUKA PELANGGAN 18. ADVANCES FROM CUSTOMERS Akun ini merupakan pembayaran uang muka dari pelanggan masing-masing sebesar Rp536.000, Rp423.500 dan Rp506.501.806 pada tanggal 30 Juni 2012, 31 Desember 2011 dan 2010. This account pertains to advance payments made by customers amounting to Rp536,000, Rp423,500 and Rp506,501,806 as of June 30, 2012, December 31, 2011 and 2010, respectively.