Beban pajak penghasilan lanjutan Income tax expense continued

284 PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2009 dan 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 10. PERPAJAKAN lanjutan 10. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan keuangan konsolidasian dengan taksiran laba kena pajak dan beban pajak penghasilan untuk tahun yang berakhir pada tanggal 31 Desember 2009 dan 2008 adalah sebagai berikut: Reconciliations between income before corporate income tax as shown in the consolidated statements of income and estimated taxable income and current tax expense for the years ended December 31, 2009 and 2008 are as follows: 2009 2008 Laba konsolidasian sebelum Consolidated income before beban pajak penghasilan 4.655.188.285 3.589.528.574 income tax Laba anak perusahaan sebelum Subsidiaries’ income before beban pajak penghasilan 1.457.586.355 1.177.200.568 income tax Bagian atas laba bersih perusahaan Equity in net income asosiasi 10.911.158 11.046.148 of associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 2.170.284 2.649.144 eliminations Laba sebelum pajak penghasilan Income before income tax - Perseroan 3.184.520.488 2.398.632.714 the Company Perbedaan permanen: Permanent differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap 9.204.675 5.295.437 net book value of fixed assets Kesejahteraan karyawan 42.340.273 14.898.294 Employee welfare Penyisihan promosi Provision for sales promotion peningkatan penjualan 1.560.042 5.266.405 expense Pendapatan yang telah dikenakan Income subject to final tax, pajak penghasilan final 277.381.836 196.296.813 recorded on a net of tax basis Lain-lain 90.767.712 67.078.703 Others 136.629.218 103.757.974 Perbedaan temporer: Temporary differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap net book value of fixed dan beban tangguhan 32.805.013 72.746.019 assets and deferred charges Aset sewa 2.872.466 4.773.328 Leased assets Kewajiban imbalan kerja 12.353.807 5.377.064 Employee benefits liabilities Penyisihan persediaan usang Provision for obsolete and dan bergerak lambat 7.193.676 6.056.207 slow moving inventories Penyisihan piutang ragu-ragu 577.775 6.793.131 Provision for doubtful accounts Penyisihan untuk beban reklamasi 13.360.492 1.668.203 Provision for reclamation expenses Gaji yang dikapitalisasi 29.418.215 10.050.182 Capitalized salary expenses Tunjangan produktivitas dan uang Productivity allowances and incentive jasa 121.558.410 32.662.575 compensation Penyisihan lainnya 13.729.642 19.360.720 Other provisions 147.573.782 125.800.803 Laba kena pajak - Perseroan 3.195.465.052 2.420.675.543 Taxable income - the Company Beban pajak penghasilan Income tax expense Perseroan - kini 894.730.216 726.185.162 the Company - current Beban pajak penghasilan Income tax expense anak perusahaan - kini 455.321.213 408.831.432 subsidiaries - current 1.350.051.429 1.135.016.594 285 PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2009 dan 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 10. PERPAJAKAN lanjutan 10. TAXATION continued