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