PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Tahun yang berakhir pada tanggal tersebut
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2013 and
year then ended
Expressed in United States Dollar, unless otherwise stated
61
16. BEBAN AKRUAL 16. ACCRUED EXPENSES
2013 2012
Royalti Catatan 41a 2.937.267
3.891.078 Royalty Note 41a
Akrual pengalihan kuota DMO Catatan 41b
622.724 777.918
Accruals for DMO transfer Note 41b Denda royalti
515.331 515.331
Royalty fine Jasa profesional
288.819 1.427.584
Professional fee Bunga pinjaman bank
125.920 57.831
Interest on bank loans Infrastruktur
108.313 178.185
Infrastructure Transportasi
79.443 -
Transportation Lain-lain
1.379.762 1.186.541
Others
6.057.579 8.034.468
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar dimuka
a. Prepaid taxes 2013
2012
Jangka pendek Current portion
Entitas anak: Subsidiaries:
Pajak Pertambahan Nilai 12.422
12.422 Value Added Tax
Pajak penghasilan badan 6.779.126
14.595.938 Corporate income tax
6.791.548 14.608.360
Jangka panjang Non-current portion
Entitas anak: Subsidiaries:
Taksiran tagihan pajak 748.305
- Estimated claims for tax refund
7.539.853 14.608.360
b. Utang pajak
b. Taxes payable 2013
2012
Perusahaan: The Company:
Pasal 42 1.701
2.037 Article 42
Pasal 21 30.788
80.961 Article 21
Pasal 23 717
1.002 Article 23
33.206 84.000
Entitas Anak: Subsidiaries:
Pasal 42 788.869
5.779 Article 42
Pasal 15 15.246
26.010 Article 15
Pasal 21 759.261
343.289 Article 21
Pasal 23 168.777
340.332 Article 23
Pasal 29 4.648.847
- Article 29
Pajak Pertambahan Nilai 165.798
- Value Added Tax
Pajak Bumi dan Bangunan 647.867
2.584.816 Tax on land and building
7.194.665 3.300.226
7.227.871 3.384.226
Laporan Tahunan 2013
178
2013 Annual Report
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Tahun yang berakhir pada tanggal tersebut
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2013 and
year then ended
Expressed in United States Dollar, unless otherwise stated
62
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Beban pajak
c. Tax expense
Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan yang ditunjukkan
dalam laporan
laba rugi
komprehensif konsolidasian
dengan taksiran
rugi fiskal
Perusahaan, dan beban pajak kini Perusahaan untuk tahun yang berakhir pada tanggal-
tanggal 31 Desember 2013 dan 2012 dan estimasi utang pajak penghasilan badan pada
tanggal-tanggal
tersebut adalah
sebagai berikut:
The reconciliation between profit before tax expense benefit as shown in the consolidated
statements of comprehensive income and the Company’s estimated taxable loss, and the
Company’s current income tax expense for the years ended December 31, 2013 and 2012, and
the estimated corporate income tax payable as of those dates are as follows:
2013 2012
Laba konsolidasian sebelum beban manfaat
Consolidated profit before pajak penghasilan
50.403.019 20.276.583
tax expense benefit Laba sebelum beban pajak
Profit before tax expense - Entitas anak
55.166.554 25.549.595
- Subsidiaries Penyesuaian lainnya
19.773.582 8.466.949
Other adjustments Laba sebelum beban pajak
Profit before tax expense - Perusahaan
15.010.047 3.193.937
- the Company Beda waktu:
Temporary differences: Bagian atas laba neto entitas anak
23.307.072 8.471.849
Equity in net income of subsidiaries Allowance for impairment losses
Penyisihan penurunan nilai piutang 596.027
- on receivables
Liabilitas imbalan kerja Short-term employee
jangka pendek 449.158
97.474 benefits liabilities
Liabilitas imbalan kerja Long-term employee
jangka panjang 45.866
85.982 benefits liabilities
Sewa pembiayaan 5.977
12.527 Finance lease
Beda tetap: Permanent differences:
Beban jamuan 28.172
28.733 Entertainment expenses
Penghasilan yang telah dikenakan pajak final
1.090.563 637.686
Income subject to final tax Lain-lain
196.772 120.759
Others Taksiran rugi fiskal - Perusahaan
8.065.616 5.570.123
Estimated tax loss - Company Analisa akumulasi rugi fiskal Perusahaan
adalah sebagai berikut: The analysis of the Company’s tax losses
carried forward is as follow:
2013 2012
Tahun pajak Fiscal Years
2010 327.244
327.244 2010
2011 2.514.937
2.514.937 2011
2012 5.570.123
5.570.123 2012
2013 8.065.616
- 2013
Akumulasi rugi fiskal 16.477.920
8.412.304 Tax losses carried forward
Utang pajak penghasilan Income tax payable
Perusahaan -
- The Company
Entitas anak Subsidiary
ABN 4.648.847
- ABN
Utang pajak penghasilan 4.648.847
- Income tax payable
Laporan Tahunan 2013
179
2013 Annual Report
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Tahun yang berakhir pada tanggal tersebut
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2013 and
year then ended
Expressed in United States Dollar, unless otherwise stated
63
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Beban pajak lanjutan