Capital Stock Pupuk Kaltim | Laporan Keuangan

DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 72 Paraf

b. Utang Pajak

b. Tax Payable

2011 2010 Rp Rp Pasal 29 203,817,802,727 195,887,139,608 Article 29 Pajak Pertambahan Nilai 28,416,265,500 30,562,637,229 Value Added Tax Pph Final 2,038,408,285 5,996,017,979 Final Income Tax Pasal 21 58,016,094,692 4,303,258,338 Article 21 Pasal 23 1,590,613,676 1,557,161,822 Article 23 Biaya Perolehan Hak Transfer Duty Acquisition Of Right Atas Tanah Dan Bangunan BPHTB -- 770,993,755 In Land And Buildings BPHTB Jumlah 293,879,184,880 239,077,208,731 Total

c. Pajak Kini

c. Current Tax

Dalam laporan keuangan konsolidasian ini, jumlah laba kena pajak untuk tahun-tahun yang berakhir 31 Desember 2011 and 2010 didasarkan atas perhitungan sementara. In consolidated financial statements, the amount of taxable income for the years ended December 31, 2011 and 2010 are based on preliminary calculations are as follows : 2011 2010 Rp Rp Perusahaan The Company Kini 509,752,810,000 356,163,426,750 Current Tangguhan 17,992,916,702 44,324,657,502 Deferred Jumlah 491,759,893,298 311,838,769,248 Total Entitas Anak The Subsidiaries Kini 19,323,280,418 15,669,916,916 Current Tangguhan 208,941,029 352,932,092 Deferred Jumlah 19,114,339,389 15,316,984,824 Total Konsolidasian Consolidated Kini 529,076,090,418 371,833,343,666 Current Tangguhan 18,201,857,731 44,677,589,594 Deferred Jumlah 510,874,232,687 327,155,754,072 Total DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 73 Paraf Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum pajak penghasilan Perusahaan dan tarif pajak yang berlaku adalah sebagai berikut The reconciliation between income tax expense and the theoretical tax amount on the Companys profit before income tax is as follows: 2011 2010 Rp Rp Laba Sebelum Pajak Menurut Laporan Income Before Tax As Per Consolidated Laba Rugi Konsolidasi 1,959,968,327,864 1,257,540,637,029 Statements Of Comprehensive Income Eliminasi Konsolidasi 28,160,554,566 24,451,164,311 Consolidations Elimination Dikurangi: Less: Laba Sebelum Pajak Anak Perusahaan 75,588,078,059 87,296,600,969 Income Before Tax Of Subsidiaries Laba Sebelum Pajak Perusahaan 1,912,540,804,371 1,194,695,200,371 Income Before Tax Of The Company Pajak Dihitung Pada Tarif Pajak Yang Berlaku 478,135,201,093 298,673,800,093 Tax Calculated At Applicable Tax Rate Biaya Umum 15,313,916,880 14,234,689,363 General Expenses Pajak Dan Kontribusi 422,007,560 12,392,475,051 Tax And Contribution Beban Sewa 8,437,033,688 7,432,621,925 Rent Expenses Pemeliharaan Bangunan Dan Sarana 5,049,711,788 4,595,025,419 Building And Facilities Maintenance Penyusutan Sewa Guna Usaha 1,324,287,459 1,324,287,459 Lease Depreciation Biaya Sarana Umum 184,024,795 184,890,480 Public Facilities Expenses Kesejahteraan Karyawan 7,451,790,186 15,742,227,594 Employees’ Welfare Biaya Administrasi 314,114,832 548,124,240 Administrative Expenses Bagian Laba Bersih Asosiasi -- -- Portion In Net Profit Of Subsidiaries Pendapatan Sewa Tanah Dan Bangunan 819,488,630 599,666,550 Rental Income From Land And Building Penghasilan Yang Pajaknya Bersifat Final 4,938,509,884 2,336,979,315 Income Already Subjected To Final Tax Pendapatan Dividen 4,925,159,525 5,813,174,962 Dividend Income Penyesuaian Tahun Lalu 2,685,030,432 19,674,307,698 Prior Year Adjustment Beban Pajak Penghasilan Perusahaan 491,759,893,298 311,838,769,248 Income Tax Expense Of The Company Beban Pajak Penghasilan Income Tax Expense Anak Perusahaan 19,114,339,389 15,316,984,824 Of The Subsidiary Company Jumlah 510,874,232,687 327,155,754,072 Total