Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable

LAPORAN TAHUNAN 2011 ANNUAL REPORT PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 60 11. PERPAJAKAN 11. TAXATION a. Pajak dibayar di muka a. Prepaid taxes 2011 2010 Entitas anak Subsidiaries PPh badan 2.839.104 2.485.796 Corporate Income tax Pajak Pertambahan Nilai 14.704.262 3.195.788 Value Added Tax 17.543.366 5.681.584 b. Utang pajak b. Taxes payable 2011 2010 Perseroan The Company PPh badan 101.241.710 1.387.967 Corporate Income tax Utang pajak lain Other taxes payable PPh Pasal 21 650.499 999.193 Income tax Article 21 PPh Pasal 22 1.947.355 1.865.436 Income tax Article 22 PPh Pasal 23 dan 26 2.567.076 21.975.331 Income tax Articles 23 and 26 Pajak Pertambahan Nilai 12.559.589 20.071.787 Value Added Tax 118.966.229 46.299.714 Entitas anak Subsidiaries PPh badan 64.553.255 74.127.349 Corporate Income tax Utang pajak lain Other taxes payable PPh Pasal 21 21.133.307 15.375.492 Income tax Article 21 PPh Pasal 22 1.864.622 1.702.444 Income tax Article 22 PPh Pasal 23 dan 26 1.522.486 2.416.627 Income tax Articles 23 and 26 Pajak penghasilan final 5.845.661 447.916 Final income tax Pajak Bumi dan Bangunan 2.653.097 61.616 Land and Building Tax Pajak Pertambahan Nilai 73.568.869 82.266.062 Value Added Tax 171.141.297 176.397.506 290.107.526 222.697.220 Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp41.452.329 untuk denda atas keterlambatan pelaporan pajak pertambahan nilai untuk tahun pajak 2003 dan 2002. Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006, Direktorat Jenderal Pajak mengkonfirmasikan bahwa tidak adanya surat permohonan resmi untuk perpanjangan izin sentralisasi pajak pertambahan nilai dapat menyebabkan SP dianggap menerapkan desentralisasi dalam administrasi pajak pertambahan nilai. Value added tax payable includes SP’s provision for tax penalties amounting to Rp41,452,329 arising from the late reporting of value added tax for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the Directorate General of Taxation confirmed that in the absence of a formal application letter for extension of centralization for its value added tax administration, SP would be deemed as applying decentralization for value added tax purposes. PT SEMEN GRESIK PERSERO Tbk. PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 61 11. PERPAJAKAN lanjutan 11. TAXATION continued