Beban pajak lanjutan Tax expense continued Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013
and Nine Months Period ended September 30, 2014 and 2013
Expressed in United States Dollar, unless otherwise stated
63
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Beban pajak lanjutan c. Tax expense continued
Rekonsiliasi antara beban pajak neto yang tercermin di dalam laporan laba rugi
komprehensif konsolidasian dengan hasil perkalian laba sebelum bebanmanfaat pajak
dengan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between tax expense, net as shown in the consolidated statements of
comprehensive income and the theoretical tax amount on the profit before tax expense
benefit is as follows:
2014 2013
sembilan bulan sembilan bulan nine months nine months
Labarugi Profitloss
sebelum beban pajak 2.592.209
7.516.188 before tax expense
Beban pajak dengan tarif Tax expense computed
pajak yang berlaku 648.052
1.879.047 using the prevailing tax rate
Pengaruh pajak Tax effect of
atas beda tetap 24.950
3.030 permanent differences
Penghasilan yang dikenakan Pajak final
215.691 190.631
Income subject to final tax Penambahan penyisihan
Additional valuation allowance atas aset pajak tangguhan
838.793 2.066.648
for deferred tax assets Manfaat pajak penghasilan
Tax benefit of Perusahaan
- -
the Company Bebanmanfaat pajak
Tax expensebenefit of entitas anak
the subsidiaries Kini
15.828.812 10.154.881
Current Tangguhan
250.006 150.173
Deferred
Beban pajak - neto 15.578.806
10.305.054 Tax expense - net
d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities
30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013
Perusahaan: The Company:
Aset pajak tangguhan: Deferred tax assets:
Taksiran rugi fiskal 4.958.274
4.119.480 Estimated tax loss
Penyisihan penurunan Allowance for impairment losses
nilai piutang -
149.007 on receivables
Liabilitas imbalan kerja Employee benefit liabilities
- jangka pendek -
336.249 - Short-term
- jangka panjang -
36.901 - Long-term
Sewa pembiayaan 1.794
4.626 Finance lease
Penyisihan atas aset Valuation allowance for
pajak tangguhan 4.960.068
4.646.263 deferred tax assets
Aset pajak tangguhan - Deferred tax assets -
Perusahaan - neto -
- the Company - net
Perusahaan: The Company:
Liabilitas pajak tangguhan: Deferred tax liabilities:
Kombinasi bisnis Catatan 4 1.653.138
1.653.138 Business combination Note 4
Entitas anak: The Subsidiaries:
Aset pajak tangguhan 1.132.203
1.495.963 Deferred tax assets
Liabilitas pajak tangguhan 1.132.594
1.382.602 Deferred tax liabilities
Aset pajak tangguhan - neto 1.132.203
1.495.963 Deferred tax assets - net
Liabilitas pajak tangguhan Deferred tax liabilities
- neto 2.785.732
3.035.740 - net
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013
and Nine Months Period ended September 30, 2014 and 2013
Expressed in United States Dollar, unless otherwise stated
64
17. PERPAJAKAN lanjutan 17. TAXATION continued