Finance income Laporan Tahunan | Semen Indonesia AR SI English 2014

Assuring the Move Into Next Level 515 Corporate Governance Implementation Report Corporate Social Responsibility Report Corporate Data Management Discussion and Analysis Financial Statements PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 101 - 39. PAJAK PENGHASILAN 39. INCOME TAX Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following: 2014 2013 Perseroan The Company Kini 924.482.747 906.878.910 Current Tangguhan 29.500.272 36.281.871 Deferred 953.983.019 943.160.781 Entitas anak Subsidiaries Kini 496.887.556 597.136.868 Current Tangguhan 66.318.113 25.803.564 Deferred 563.205.669 622.940.432 Konsolidasian Consolidated Kini 1.421.370.303 1.504.015.778 Current Tangguhan 95.818.385 62.085.435 Deferred 1.517.188.688 1.566.101.213 Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing- masing untuk tahun fiskal 2014 dan 2013 berdasarkan Peraturan Pemerintah Nomor 81 Tahun 2007. The Company met the requirements for reduction of income tax rate by 5 for fiscal years 2014 and 2013 , respectively, in accordance with the Government Regulation No. 81 Year 2007. Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak dan beban pajak kini untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The reconciliations between income before corporate income tax as shown in the consolidated statements of comprehensive income and estimated taxable income and current tax expense for the years ended December 31, 2014 and 2013 are as follows: 2014 2013 Laba konsolidasian sebelum Consolidated income before beban pajak penghasilan 7.090.765.967 6.920.399.734 income tax Laba entitas anak sebelum Subsidiaries’ income before beban pajak penghasilan 2.161.162.576 2.261.028.071 income tax Bagian atas laba bersih entitas Equity in net income asosiasi 31.946.912 34.541.962 of associates Disesuaikan dengan jurnal Adjusted for consolidation eliminasi konsolidasi 7.979.902 24.924.020 eliminations Laba sebelum pajak penghasilan Income before income tax - Perseroan 4.905.636.381 4.599.905.681 the Company Perbedaan permanen: Permanent differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap 23.701.555 5.366.856 net book value of fixed assets Kesejahteraan karyawan 97.348.207 50.415.873 Employee welfare Penyisihan promosi Provision for sales promotion peningkatan penjualan 1.007.537 2.787.328 expense Denda pajak 47.981 9.758 Tax Penalties Pendapatan yang telah dikenakan Income subject to final tax, pajak penghasilan final 191.549.823 78.365.400 recorded on a net of tax basis Lain-lain 181.622.708 131.084.009 Others 129.921.359 111.298.424 Dilanjutkan Forward Assuring the Move Into Next Level 516 Business Development Report Management Reports Company Information Information For Investors Operational Review PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 102 - 2014 2013 Perbedaan temporer: Temporary differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap net book value of fixed dan beban tangguhan 210.267.438 320.436.343 assets and deferred charges Aset sewa pembiayaan 1.121.297 1.598.758 Leased assets Liabilitas imbalan kerja 143.810.141 13.530.706 Employee benefits liabilities Cadangan persediaan usang Allowance for obsolete and dan bergerak lambat 3.551.521 5.473.206 slow moving inventories Allowance for impairment of Cadangan penurunan nilai piutang 10.000 82.425 receivable Penyisihan untuk beban restorasi 76.862.032 419.508 Provision for restoration expenses Tunjangan produktivitas dan uang jasa 34.477.155 89.326.100 Productivity allowances and incentive Cadangan reklamasi 22.074.963 64.458.859 Allowance for reclamation 153.301.297 176.809.575 Laba kena pajak - Perseroan 4.622.413.725 4.534.394.530 Taxable income - the Company Beban pajak penghasilan Income tax expense Perseroan - kini 924.482.747 906.878.910 the Company - current Beban pajak penghasilan Income tax expense entitas anak - kini 496.887.556 597.136.868 subsidiaries - current 1.421.370.303 1.504.015.778 Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut: Current tax expense and payable of the Company are computed as follows: 2014 2013 Beban pajak kini 924.482.747 906.878.910 Current tax expense Dikurangi pembayaran pajak dimuka 832.307.340 810.824.928 Less prepaid taxes Utang pajak kini Catatan 25 92.175.407 96.053.982 Current tax payable Note 25 Laba fiskal dan beban pajak penghasilan kini P erseroan tahun 2013 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. Taxable income and current tax expense of the Company for 2013 are accordance with the Corporate Tax Returns filled with the Tax Service Office. Pajak penghasilan yang diakui dalam pendapatan komprehensif lain Income tax recognized in other comprehensive income 2014 2013 Manfaatbeban yang diakui dalam Benefitexpense recognized pendapatan komprehensif lain: in other comprehensive income: Selisih kurs penjabaran Exchange different from translation laporan keuangan - 140.006 of financial statements Jumlah pajak penghasilan yang diakui dalam pendapatan Total income tax recognized komprehensif lain - 140.006 in other comprehensive income