PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ANAK PERUSAHAANAND SUBSIDIARIES
Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN PADA TANGGAL 30 JUNI 2011 DAN 31 DESEMBER 2010
SERTA UNTUK MASA ENAM BULAN YANG BERAKHIR 30 JUNI 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AT
30 JUNE 2011 AND 31 DECEMBER 2010 AND FOR THE SIX MONTHS ENDED
30 JUNE 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
11. PERPAJAKAN lanjutan 11. TAXATION continued
c. Bebanmanfaat pajak penghasilan lanjutan
c. Income tax expensebenefit continued 2011 Enam bulan 2010 Enam bulan
Six months Six months
Penghasilan kena pajak Taxable income of the
Perseroan 25,850
50,957 Company
Beban pajak penghasilan Current income tax expenses
kini Perseroan -
12,739 of the Company
Pembayaran pajak di Prepayment of income taxes
muka Perseroan 15,674
40,226 of the Company
Kelebihan pembayaran Overpayment income
pajak Perseroan 15,674
27,487 tax of the Company
Beban pajak penghasilan Current income tax
kini anak perusahaan 86,662
51,487 expenses of subsidiaries
Pembayaran pajak di Prepayment of income taxes
muka anak perusahaan 51,385
38,342 of subsidiaries
Kekurangankelebihan pembayaran pajak anak
Underover payment perusahaan
35,277 13,145
income tax of subsidiaries
d. Pajak tangguhan d. Deferred tax
30 JuniJune 2011 Dikreditkan
dibebankan ke laporan
laba rugi konsolidasian
Pada awal Creditedcharged Pada akhir
tahunAt to consolidated tahun
beginning statements
At end of year
of income of period
Aset pajak tangguhan Deferred tax assets
Perseroan: the Company:
Rugi fiskal -
6,463 6,463
Tax Loss Penyisihan piutang ragu-ragu
600 103
703 Allowance for doubtful accounts
Penyisihan persediaan Provision for obsolete and
usang dan tidak lancar 4,356
182 4,174
slow moving inventory Perbedaan aset tetap
Difference between commercial komersial dan fiskal
10,763 2,639
8,124 and fiscal fixed assets
Beban yang masih harus dibayar
1,259 516
743 Accrued expenses
Biaya TA -
10,833 10,833
TA expenses Keuntungan belum terealisasi
33,541 561
34,102 Unrealised profits Kewajiban imbalan kerja
586 147
733 Employee benefits obligation
Kompensasi karyawan 10,604
3,597 7,007
Employee compensation
Aset pajak tangguhan Deferred tax assets of the
Perseroan, bersih 61,709
11,173 72,882
Company, net Aset pajak tangguhan
Deferred tax assets of anak perusahaan,bersih
19,188 14,271
4,917 subsidiaries, net
Aset pajak tangguhan Consolidated deferred tax
konsolidasian, bersih 80,897
3,098 77,799
assets, net Kewajiban pajak
tangguhan anak Deferred tax liabilities of
perusahaan, bersih 20,800
8,783 29,583
of subsidiaries, net
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ANAK PERUSAHAANAND SUBSIDIARIES
Lampiran 532 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN PADA TANGGAL 30 JUNI 2011 DAN 31 DESEMBER 2010
SERTA UNTUK MASA ENAM BULAN YANG BERAKHIR 30 JUNI 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AT
30 JUNE 2011 AND 31 DECEMBER 2010 AND FOR THE SIX MONTHS ENDED
30 JUNE 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
11. PERPAJAKAN lanjutan 11. TAXATION continued
d. Pajak tangguhan lanjutan d. Deferred tax continued
31 Desember December 2010 Dikreditkan
dibebankan ke laporan
laba rugi konsolidasian
Pada awal Creditedcharged Pada akhir
tahunAt to consolidated tahun
beginning statements
At end of year
of income of year
Aset pajak tangguhan Deferred tax assets
Perseroan: the Company:
Penyisihan piutang ragu-ragu 219
381 600
Allowance for doubtful accounts Penyisihan persediaan
Provision for obsolete and usang dan tidak lancar
- 4,356
4,356 slow moving inventory
Perbedaan aset tetap Difference between commercial
komersial dan fiskal 1,086
9,677 10,763
and fiscal fixed assets Beban yang masih harus
dibayar -
1,259 1,259
Accrued expenses Keuntungan belum terealisasi
28,620 4,921
33,541 Unrealised profits
Kewajiban imbalan kerja 1,108
522 586
Employee benefits obligation Kompensasi karyawan
- 10,604
10,604 Employee compensation
Aset pajak tangguhan Deferred tax assets of
Perseroan, bersih 31,033
30,676 61,709
the Company, net
Aset pajak tangguhan
Deferred tax assets of anak perusahaan, bersih
43,428 24,240
19,188 subsidiaries, net
Aset pajak tangguhan Consolidated deferred tax
konsolidasian, bersih 74,461
6,436 80,897
assets, net Kewajiban pajak
tangguhan anak Deferred tax liabilities of
perusahaan, bersih 3,979
16,821 20,800
subsidiaries, net
e. Surat ketetapan pajak e. Tax assessments
Sampai dengan tahun 2010, Grup menerima beberapa
surat ketetapan
pajak atas
berbagai jenis pajak untuk tahun pajak 2003 sampai
dengan 2008,
sehingga menyebabkan klaim pengembalian pajak
sebesar Rp
150 miliar.
Grup telah
mengajukan keberatan dan banding atas surat ketetapan tersebut.
Up to 2010, the Group received several tax assessments for fiscal year 2003 to 2008,
resulting total claims for tax refund amounting Rp 150 billion. The Group has
filled an objection and appeal for those tax assessments.