Beban pajak lanjutan Tax expense continued
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 Juni 2012 dan
31 Desember 2011 dan Enam bulan yang berakhir pada tanggal-tanggal
30 Juni 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
June 30, 2012 and December 31, 2011 and
Six months ended June 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
54
16. PERPAJAKAN lanjutan 16. TAXATION continued
c. Beban pajak lanjutan c. Tax expense continued
2012 2011
Enam bulan Enam bulan
Six months Six months
Laba konsolidasian sebelum beban manfaat
Consolidated profit before pajak penghasilan
25.203.716 61.428.703
tax expense benefit Laba sebelum beban pajak
Profit before tax expense - Entitas anak
22.779.957 39.132.451
- Subsidiaries Laba sebelum beban pajak
2.473.759 22.296.252
Profit before tax expense - Perusahaan
- the Company Beda waktu:
Temporary differences: Bagian atas laba neto entitas anak
13.544.377 24.713.263
Equity in net income of subsidiaries Penyisihan untuk tunjangan
Provision for festive allowance hari raya dan bonus
809.652 -
and bonus Liabilitas
Provision for post- employement imbalan pascakerja
21.552 1.632
benefits Beda tetap:
Permanent differences: Beban jamuan
6.985 1.348
Entertainment expenses Penghasilan yang dikenakan
pajak final 72.233
3.548 Income subject to final tax
Lain-lain 240.420
16.416 Others
Taksiran rugi fiskal - Perusahaan 11.683.546
2.394.067 Estimated tax loss - Company
Utang pajak Tax payable
Perusahaan -
- The Company
Entitas anak Subsidiaries
ABN 2.779.388
23.190.931 ABN
TBEIM 1.994.975
8.276.592 TBEIM
TMU -
- TMU
Utang pajak 4.774.363
31.467.523 Tax payable
Rekonsiliasi antara beban pajak neto yang tercermin di
dalam laporan
laba rugi
komprehensif konsolidasian interim dengan hasil perkalian laba sebelum beban manfaat
pajak Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between tax expense, net as shown in the consolidated statements of interim
comprehensive income and the theoretical tax amount on the Company’s profit before tax
expense benefit are as follows:
2012 2011
Enam bulan Enam bulan
Six months Six months
Laba sebelum beban Profit before tax
pajak Perusahaan 2.473.759
22.296.252 expense of the Company
Beban pajak dengan tarif Tax expense computed
pajak yang berlaku 618.439
5.574.063 using the prevailing tax rate
Pengaruh pajak atas beda tetap 43.793
3.554 Tax effect of permanent differences
Penambahan penyisihan Additional valuation allowance
atas aset pajak tangguhan 2.543.062
595.567 for deferred tax assets
Bagian atas laba neto entitas anak 3.386.094
6.178.315 Share in net profit of subsidiaries
Efek translasi 180.800
5.131 Translation effect
Manfaat pajak penghasilan Perusahaan
- -
Tax benefit of the Company Beban manfaat pajak entitas anak
Tax expense benefit of the subsidiaries Kini
4.166.032 16.346.988
Current Tangguhan
2.547.007 1.104.560
Deferred
Beban pajak - neto 6.713.039
17.451.548 Tax expense - net
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 Juni 2012 dan
31 Desember 2011 dan Enam bulan yang berakhir pada tanggal-tanggal
30 Juni 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
June 30, 2012 and December 31, 2011 and
Six months ended June 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
55
16. PERPAJAKAN lanjutan 16. TAXATION continued