PERPAJAKAN lanjutan TAXATION continued BEBAN AKRUAL
language.
PT NIPPON INDOSARI CORPINDO Tbk. CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit dan
Periode Sembilan Bulan Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 dan 2012
Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk. NOTES TO THE FINANCIAL STATEMENTS
As of September 30, 2013 Unaudited and
December 31, 2012 Audited and for the Nine-Month Periods Ended
September 30, 2013 and 2012 Unaudited Expressed in rupiah, unless otherwise stated
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15. PERPAJAKAN lanjutan 15. TAXATION continued
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Laba sebelum pajak penghasilan Income before income tax per
per laporan laba rugi statements of
komprehensif interim 123.986.462.915 129.737.266.218
comprehensive income Beban pajak penghasilan
dengan tarif pajak yang Income tax expense at the
berlaku 30.996.615.729
32.434.316.554 applicable tax rate
Pengaruh pajak atas beda tetap : Tax effects on permanent differences:
Beban yang tidak dapat dikurangkan 2.792.455.265 705.835.662
Non-deductible expenses Pendapatan bunga yang
Interest income already dikenakan pajak final
650.837.781 79.773.989
subjected to final tax
Beban pajak penghasilan 33.138.233.213
33.060.378.227 Income tax expense
g. Liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax liability - net consists of the
following:
30 September 2013 31 Desember 2012
September 30, 2013 December 31, 2012
Aset pajak tangguhan Deferred tax asset
Liabilitas imbalan kerja liability for employee
karyawan 6.074.811.398
4.263.524.511 benefits
Pencadangan atas biaya rabat 664.413.944
- Accruals for cash incentives
Liabilitas pajak tangguhan Deferred tax liability
Aset tetap 24.467.316.744 20.605.457.819
Fixed assets
Liabilitas pajak tangguhan - neto 17.728.091.402 16.341.933.308 Deferred tax liability - net
16. BEBAN AKRUAL 16.
ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of the following:
30 September 2013 31 Desember 2012
September 30, 2013 December 31, 2012
Transportasi dan distribusi 17.402.029.268
3.728.528.607 Transportation and distribution
Beban promosi dan rabat 15.025.583.474
5.109.768.914 Promotion and cash incentives
Listrik, gas dan air 3.987.651.535
2.986.472.734 Electricity, gas and water
Bunga 3.200.821.215
1.854.472.595 Interest
Royalti Catatan 29 dan 30a 2.813.286.737
2.711.428.847 RoyaltyNotes 29 and 30a
Lain-lain masing-masing dibawah Rp500 juta
1.615.935.790 751.825.838
Others below Rp500 million each
Total 44.045.308.019
17.142.497.535 Total