Beban pajak penghasilan Income tax expense
8. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued 2010
2009 Beda tetap: Permanent differences: Ekuitas atas laba bersih anak perusahaan dan perusahaan Equity in net profits asosiasi 4,392 338 of subsidiaries and associate Pendapatan bunga yang Interest income subject to final dikenakan pajak final 3,240 10,913 tax Beban yang tidak dapat dikurangkan untuk keperluan pajak - 11 Non-deductible expenses 4,940 10,140 Taksiran rugi fiskal 68,289 153,810 Estimated fiscal loss Beban pajak penghasilan badan kini Current corporate income tax dihitung dengan tarif pajak expense at 25 2009: 28 25 2009: 28 – Perusahaan - - – the Company Beban pajak penghasilan badan kini – Current corporate income tax anak perusahaan 59,223 75,370 expense – subsidiaries Beban pajak penghasilan badan kini – Consolidated current corporate konsolidasian 59,223 75,370 income tax expense Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan ketika SPT Tahunan disampaikan ke Direktorat Jenderal Pajak “DJP”. Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed to the Directorate General of Tax “DGT”. Rekonsiliasi antara beban pajak penghasilan dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan Perusahaan adalah sebagai berikut: The reconciliation between income tax expense and the theoretical tax amou nt on the Company’s profit before income tax is as follows: 2010 2009 Laba konsolidasian sebelum Consolidated profit before pajak penghasilan 244,185 158,141 income tax Ditambahdikurangi: Adddeduct: Eliminasi konsolidasian 4,738 99,385 Consolidation eliminations Laba sebelum pajak penghasilan Profit before income tax - - anak perusahaan 312,676 202,427 subsidiaries Rugilaba sebelum pajak penghasilan Lossprofit before income tax - - Perusahaan 73,229 143,671 the Company Lampiran 528 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 MARET 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS UNAUDITED 31 MARCH 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated 8. PERPAJAKAN lanjutan8. TAXATION continued c. Beban pajak penghasilan lanjutan
Parts
» Financial Statement 31 Maret 2010
» GENERAL Financial Statement 31 Maret 2010
» GENERAL continued Financial Statement 31 Maret 2010
» 2,741 unaudited. Perpajakan PKP2B generasi ketiga
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Penjabaran mata uang asing Foreign currency translation
» Transactions with related parties
» Biaya dibayar dimuka Prepaid expenses Investment in associates
» Investment in associates continued Aset tetap Fixed assets
» Aset tetap dari sewa pembiayaan Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration
» SUMMARY OF Financial Statement 31 Maret 2010
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Biaya pengupasan Stripping costs
» Biaya pengelolaan lingkungan hidup Environmental expenses
» Akuntansi untuk instrumen keuangan derivatif
» Pelaporan segmen Segment reporting
» Segment reporting continued SUMMARY OF
» Sharing of production SUMMARY OF
» Dividen Dividends SUMMARY OF
» Biaya emisi saham Share issuance costs
» Biaya keuangan yang ditangguhkan Deferred financing costs
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» CASH AND CASH EQUIVALENTS continued 2010
» TRADE RECEIVABLES Financial Statement 31 Maret 2010
» TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» OTHER RECEIVABLES continued Financial Statement 31 Maret 2010
» PERSEDIAAN Financial Statement 31 Maret 2010
» RESTRICTED CASH 2010 Financial Statement 31 Maret 2010
» RESTRICTED CASH continued Financial Statement 31 Maret 2010
» Pajak dibayar dimuka Prepaid taxes
» Taxes payable continued 2010 TAXATION continued b. Hutang pajak lanjutan
» Beban pajak penghasilan Income tax expense
» Income tax expense continued 2010
» Deferred tax assets, net 2010
» Deferred tax assets, net continued 2010
» Kewajiban pajak tangguhan, bersih Deferred tax liabilities, net
» Deferred tax liabilities, net continued 2010 Audit pajak Tax audits
» TAXATION continued f. Financial Statement 31 Maret 2010
» Audit pajak lanjutan TAXATION continued f.
» Tax audits continued TAXATION continued f.
» Administration TAXATION continued g. Administrasi
» Perubahan undang-undang perpajakan TAXATION continued g. Administrasi
» INVESTMENT IN ASSOCIATE Financial Statement 31 Maret 2010
» FIXED ASSETS Financial Statement 31 Maret 2010
» FIXED ASSETS continued Financial Statement 31 Maret 2010
» FIXED ASSETS continued Aset dalam penyelesaian
» BIAYA PENGUPASAN Financial Statement 31 Maret 2010
» DEFERRED STRIPPING COSTS, NET continued
» TRADE PAYABLES continued 2010 Financial Statement 31 Maret 2010
» ACCRUED EXPENSES 2010 Financial Statement 31 Maret 2010
» Fasilitas Sindikasi Syndicated Facility
» Syndicated Facility continued Vitol Asia Pte. Ltd.
» Vitol Asia Pte. Ltd. continued
» Italmatic Singapore Pte. Ltd. Italmatic Singapore Pte. Ltd.
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara Coal swap transactions
» Transaksi swap tingkat suku bunga Interest rate swap transaction
» Gas oil hedging transactions
» SHARE CAPITAL continued Financial Statement 31 Maret 2010
» Share capital continued Agio saham
» Additional paid in capital continued
» CADANGAN UMUM DAN PEMBAGIAN DIVIDEN GENERAL
» PENDAPATAN REVENUE Financial Statement 31 Maret 2010
» REVENUE continued 2010 Financial Statement 31 Maret 2010
» COST OF REVENUE 2010 Financial Statement 31 Maret 2010
» BEBAN PENJUALAN SELLING EXPENSES
» advances and prepayments RELATED PARTY TRANSACTIONS
» Mining services contracts IP
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Jaminan reklamasi lanjutan Reclamation guaranteescontinued
» Jaminan reklamasi lanjutan Reclamation guarantees continued Komitmen sewa Rental commitments
» Komitmen sewa lanjutan Rental commitments continued
» Komisi keagenan SIGNIFICANT AGREEMENTS,
» Agency fees SIGNIFICANT AGREEMENTS,
» Tuntutan hukum Litigation SIGNIFICANT AGREEMENTS,
» Tuntutan hukum lanjutan Litigation continued
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts
» Perjanjian penjualan dan pembelian batubara
» Coal sales and purchase agreements
» TRANSAKSI DENGAN PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA SIGNIFICANT AGREEMENTS,
» SIGNIFICANT AGREEMENTS, Financial Statement 31 Maret 2010
» Perjanjian konstruksi SIGNIFICANT AGREEMENTS,
» Construction agreements SIGNIFICANT AGREEMENTS,
» Fasilitas bank Bank facilities
» Perjanjian sewa operasi peralatan berat
» Heavy equipment operating lease contract
» Perjanjian pengunaan haul road Agreement for the use of haul road
» Perjanjian sewa pembiayaan Lease agreement
» Perjanjian pemeliharaan Maintenance agreement
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Perjanjian cornerstone investor SIGNIFICANT AGREEMENTS,
» Iuran eksploitasi SIGNIFICANT AGREEMENTS,
» Exploitation fee SIGNIFICANT AGREEMENTS,
» Iuran kehutanan Forestry fee Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS,
» Keputusan Menteri No. 182008 Ministerial Regulation No. 182008
» BIAYA KARYAWAN EMPLOYEE COSTS
» SEGMENT INFORMATION Financial Statement 31 Maret 2010
» SEGMENT INFORMATION continued 31 MaretMarch 2009
» FINANCIAL RISK MANAGEMENT Financial Statement 31 Maret 2010
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
» SUBSEQUENT EVENTS continued Financial Statement 31 Maret 2010
» LIKUIDITAS LIQUIDITY Financial Statement 31 Maret 2010
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