BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES

541 Laporan Tahunan 2013 Annual Report PT Garuda Maintenance Facility Aero Asia PT. GARUDA MAINTENANCE FACILITY AERO ASIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan PT. GARUDA MAINTENANCE FACILITY AERO ASIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013 AND FOR THE YEAR THEN ENDED - Continued - Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of comprehensive income and taxable income is as follows: 2013 2012 USD USD Laba sebelum pajak menurut Income before tax per statements laporan laba rugi komprehensif 24.923.512 15.151.148 of comprehensive income Perbedaan temporer Temporary difference Penyisihan penurunan Provision for decline in nilai persediaan 644.636 312.325 inventory value Liabilitas imbalan kerja 4.561.802 136.676 Employee benefits Cadangan penurunan Provision on allowance for impairment nilai piutang 3.617.729 1.072.517 losses on receivable Penyusutan 1.901.664 1.015.506 Depreciation Amortisasi diskonto 135.665 349.644 Amortization of discount Beban yang tidak dapat diperhitungkan secara fiskal 152.615 313.077 Nondeductible expense Penghasilan bunga yang telah Interest income subject to final dikenakan pajak penghasilan final 144.146 52.199 income tax Laba kena pajak 22.866.545 16.267.682 Taxable income Perhitungan beban dan utang pajak kini adalah sebagai berikut: Current tax expense and income tax payable are computed as follows: 2013 2012 USD USD Beban pajak kini dengan tarif Current tax expense at yang berlaku 25 5.716.637 4.066.920 prevailing rate 25 Pajak penghasilan dibayar dimuka Prepayment of income taxes Pasal 23 1.209.034 1.015.861 Article 23 Pasal 25 1.999.283 1.845.474 Article 25 Pajak kurang bayar 2.508.320 1.205.585 Tax under payment Pajak Tangguhan Deferred Tax Aset liabilitas pajak tangguhan Perusahaan adalah sebagai berikut: The Company’s deferred tax assets liabilities are as follows: Dikreditkan dibebankan ke laporan Dikreditkan ke laba rugi pendapatan Credited komprehensif lain 1 Januari charged to Credited to other 31 Desember January 1, income for comprehensive December 31, 2013 the year income 2013 USD USD USD USD Cadangan penurunan Provision on allowance for nilai piutang 1.867.051 1.341.086 - 3.208.137 impairment losses on receivable Persediaan 494.371 161.159 - 655.530 Inventories Aset tetap 462.007 475.416 5.325 932.098 Property and equipment Utang jangka panjang 103.658 33.916 - 69.742 Long-term loan Liabilitas imbalan kerja 6.959.909 1.140.451 - 5.819.458 Employee benefits obligation Aset pajak tangguhan - bersih 8.755.666 79.706 5.325 8.681.285 Deferred tax assets - net