ASET LAIN-LAIN OTHER ASSETS
DECEMBER 31, 2011 AND 2010 Expressed in Rupiah, unless otherwise stated
31 DESEMBER 2011 DAN 2010 PT. AGIS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Disajikan dalam Rupiah, kecuali dinyatakan lain
PT. AGIS Tbk DAN Entitas Anak AND SUBSIDIARIES Years ended
Tahun yang berakhir pada tanggal-tanggal CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
16. 16.
c. Pajak penghasilan c. Income tax
Laba sebelum taksiran manfaat beban pajak Income before provision for tax benefit expense
menurut laporan laba rugi konsolidasian per consolidated statement of income
Ditambah dikurangi: Additions deductions:
Laba rugi Entitas Anak sebelum pajak Income loss of subsidiaries
penghasilan before income tax
Laba komersial Perusahaan Commercial income before provision for tax
sebelum taksiran beban pajak expense attributable to the Company
Beda sementara: Temporary differences:
Penyusutan aset tetap Depreciation fo fixed asset
Penyisihan barang usang Provision for obsolete inventories
Penyisihan piutang ragu-ragu Allowance for doubtful accounts
Imbalan pasca kerja Provision for employee benefit obligation
Beda tetap: Permanent differences
Biaya pajak Tax expense
Keuntungan kerugian penjualan aset tetap Gain on sale fixed asset
Pendapatan bunga interest income
Lain-lain Others
Laba rugi fiskal Perusahaan sebelum kompensasi Fiscal profit loss Company before compensated
kerugian fiskal with fiscal loss
Rugi fiskal yang belum dikompensasi Uncompensated fiscal loss
Akumulasi Rugi Fiskal
Pajak Penghasilan Income tax
Manfaat beban pajak penghasilan Perusahaan dan perusahaan Income tax benefit expenses of the Company and subsidiaries, consist of :
anak terdiri dari : Pajak Kini
Current tax
Perusahaan The Company
Entitas Anak Subsidiaries
Tangguhan Deferred tax
Perusahaan The Company
Entitas Anak Subsidiaries
Jumlah beban pajak konsolidasian Total Consolidated Income Tax Expenses
Rincian aset pajak tangguhan per 31 Desember 2011 adalah sebagai berikut : Deferred tax account balance as of December 31, 2011 are as follows :
31 Desember 2010 Aset kewajiban pajak tangguhan Deferred tax
Deferred tax asset liabilities Rugi fiskal
Fiscal loss Manfaat imbalan kerja
Benefits of employee benefits Penyisihan piutang ragu
Allowance for doubtful accounts Penyisihan penurunan nilai persediaan
Provision for inventory obsolescence Penyusutan aset tetap
Depreciation of fixed assets Perusahaan
The Company Entitas Anak
Subsidiaries Aset Pajak Tangguhan
Deferred tax assets 1.067.671.929
7.415.690 195.346.521
1.727.937.848 21.540.365.579
36.239.629.724 457.503.707
456.693.957 4.270.687.718
2010
− −
− 274.443.205
369.599.984
59.787.411.047
37.967.567.572 14.347.980
2.799.217.387
− −
274.443.205 168.922.565
− 837.255.262
21.540.365.579 464.109.647
16.427.201.993 3.158.493.150
2011
195.346.521 29.662.762
213.689.502
31 Desember 2011 6.014.579.814
995.882.233 5.794.137.148
86.988.335.205 15.440.048.327
− 1.727.937.848
Dikreditkan dibebankan ke laba
rugi 71.548.286.878
6.325.711.828 −
92.681.250 7.295.621
3.523.868.821 11.235.874
111.212.745
4.726.465.219 71.548.286.878
Rekonsiliasi antara labarugi sebelum taksiran pajak penghasilan dengan taksiran rugi menurut fiskal untuk periode yang berakhir pada tanggal 31
Desember 2011 dan 2010 adalah sebagai berikut:
6.014.579.814 538.378.526
Reconciliation of profitlosses before income tax to estimate tax incomeloss, for the period ended at December 31, 2011 and 2010 are as follows:
209.313.816 369.399.430
14.699.264.145 1.727.937.848
2.963.146.629 21.876.972.900
16.121.999.914
− 1.727.937.848
1.727.937.848 950.770.984
741.457.168 676.327.779
1.830.014.827 454.643.195
26.829.142.912
11.760.875.831 19.874.684.275
3.752.684.361 4.952.170.012
PERPAJAKAN Lanjutan TAXATION Continued
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