UTANG JANGKA PENDEK lanjutan SHORT-TERM LOAN continued

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 62 15. PERPAJAKAN lanjutan 15. TAXATION continued Aset Liabilitas Pajak Tangguhan Deferred Tax Assets Liabilities Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: The details of deferred tax assets and liabilities are as follows: 31 Desember December 31 2014 2013 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Allowance for inventory Penyisihan keusangan persediaan 2.269.979 1.309.045 obsolescence Penyisihan imbalan kerja 1.115.320 995.938 Employee benefits liability Sub-jumlah 3.385.299 2.304.983 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities Depreciation of property, Penyusutan aset tetap 200.930 287.616 plant and equipment Investasi pada entitas asosiasi dan lain 540.563 251.956 Investment in associate and others Aset pajak tangguhan - neto 2.643.806 1.765.411 Deferred tax assets - net Entitas Anak Subsidiaries Aset liabilitas pajak tangguhan Deferred tax assets liabilities Penyisihan imbalan kerja 109.388 98.775 Employee benefits liability Akrual bonus 20.099 6.088 Accrued bonus Depreciation of property, Penyusutan aset tetap 70.821 19.606 plant and equipment Hak atas tanah yang ditangguhkan - 35.909 Deferred landright Amortisasi hak guna bangunan - 3.712 Amortization of landright Aset pajak tangguhan - neto 58.666 164.090 Deferred tax assets - net Penyisihan imbalan kerja 252.873 201.445 Employee benefits liability Penyisihan atas kerugian Allowance for impairment losses penurunan nilai piutang usaha 15.352 15.336 on trade receivables Allowance for inventory Penyisihan kerugian persediaan 9.520 6.800 obsolescence Depreciation of property, plant Penyusutan aset tetap 1.216.378 1.230.787 and equipment Rugi fiskal - 5.774 Fiscal loss Liabilitas pajak tangguhan - neto 938.633 1.001.432 Deferred tax liabilities - net Komponen utama beban pajak penghasilan untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The major components of income tax expense for the years ended December 31, 2014 and 2013 are as follows: Tahun yang berakhir pada tanggal 31 Desember Years ended December 31 2014 2013 Beban pajak - kini Current tax expense Pajak penghasilan yang dibebankan - kini 10.093.642 14.563.939 Current income tax charge Pajak tangguhan Deferred tax Asal mula dan pembalikan Origination and reversal of beda temporer 843.151 535.920 temporary differences Beban pajak - neto 9.250.491 15.099.859 Tax expense - net