UANG MUKA PENJUALAN COSTUMER ADVANCE

PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah 37. 37. INCOME TAX Continued a. Pajak Kini lanjutan a. Current tax Continued Liabilitas pajak kini 25 Current tax payable25 Dikurangi pajak dibayar dimuka: Deducted prepaid tax: PPh Pasal 22 Income tax Art 22 PPh Pasal 23 Income tax Art 23 PPh Pasal 25 Income tax Art 25 Jumlah pajak lebih kurang bayar Total tax overpayment underpaid b. Aset Liabilitas Pajak Tangguhan b. Deffered Tax Asset Liabilities Kewajiban manfaat karyawan Employee benefit liabilities Rugi Fiskal Fiscal Loss Penyusutan Depreciation Jumlah Total Kewajiban manfaat karyawan Employee benefit liabilities Penyusutan Aset Tetap Depreciation Jumlah Total 8.810.151.949 KreditBeban ke Laporan Laba Rugi Credit Charge to Statements Of Income Unrealized profit from transactions between the company and subsidiaries Current tax expenses and overpayment of the Company are computed as follows: Penyisihan persediaan usang 7.379.177.214 35.975.232.377 - 4.947.182.060 12.176.263.354 8.061.272.737 31 Desember 2012 December 31, 2012 9.825.355.500 27.165.080.428 2.096.097.852 Keuntungan belum direalisasi atas transaksi induk dengan entitas anak 5.959.368.246 906.000 197.377.568 197.377.568 389.891.988 KreditBeban ke Laporan Laba Rugi Credit Charge to Statements Of Income 31 Desember December 31, 2013 29.738.935.193 4.783.776.131 3.077.570.267 3.338.209.254 1 Januari January 1, 2012 Perhitungan beban dan lebih bayar pajak kini perseroan adalah sebagai berikut: Cadangan kerugian penurunan nilai piutang 766.525.667 6.024.153.420 1.076.971.360 4.947.182.060 Provision for inventory obsolescence Provision for doubtful Accounts Penyisihan persediaan usang 2.687.678.279 197.377.568 Keuntungan belum direalisasi atas transaksi induk dengan entitas anak Provision for inventory obsolescence 12.348.420.443 27.165.080.428 197.377.568 7.379.177.214 PAJAK PENGHASILAN Lanjutan 2.687.678.279 31 Desember 2013 December 31, 2013 1 Januari January 1, 2013 Provision for doubtful Accounts 31 Desember December 31, 2012 7.464.907.337 85.730.123 Unrealized profit from transactions between the company and subsidiaries - 12.176.263.354 882.322.137 12.348.420.442 4.287.147.706 2.573.854.765 - 8.145.702.882 4.514.423.138 11.466.098.305 Cadangan kerugian penurunan nilai piutang 526.872.000 10.825.966.752 - - 10.825.966.752 432.758.923 Halaman 52 Page