These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E47 Exhibit E47
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
21.
PERPAJAKAN Lanjutan
21.
TAXATION Continued
b. Utang Pajak b. Taxes Payable
2 0 1 2 2 0 1 1
2 0 1 0
Pajak Penghasilan Pasal 4 2 49.956
19.379 16.530
Income Tax Article 4 2 Pajak Penghasilan Pasal 21
3.665 3.962
2.818 Income Tax Article 21
Pajak Penghasilan Pasal 23 8.846
9.678 9.417
Income Tax Article 23 Pajak Penghasilan Pasal 25
1.988 -
25 Income Tax Article 25
Pajak Penghasilan Pasal 26 10.344
7.443 7.043
Income Tax Article 26 Pajak Penghasilan Pasal 29
38.870 17.759
25.318 Income Tax Article 29
Pajak Pertambahan Nilai – Keluaran
8.651 10.206
10.705 Value-Added Tax - Output
Jumlah 122.320
68.427 71.856
T o t a l c. Perhitungan Pajak Penghasilan
c. Income Tax Calculation
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian
dengan taksiran laba kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2012, 2011 dan
2010, adalah sebagai berikut: A reconciliation between profit before income tax as
shown in the consolidated statements of comprehensive income and estimated taxable profit
for the years ended 31 December 2012, 2011 and 2010, are as follows:
2 0 1 2 2 0 1 1
2 0 1 0
Laba sebelum pajak penghasilan,
Profit before income tax, menurut laporan laba rugi
komprehensif konsolidasian 913.248
512.948 359.297
as per consolidated statements of comprehensive income
Laba entitas anak sebelum Profit of subsidiaries
pajak penghasilan 64.948
42.395 32.553
before income tax
Laba Perusahaan sebelum pajak penghasilan
848.300 470.553
326.744
The Company’s profit before income tax
Koreksi Fiskal : Fiscal corrections :
Beda temporer 178
94 -
Temporary differences Beda tetap :
Permanent differences : Laba dari entitas anak
821.881 466.005
335.543 Gains from subsidaries
Lainnya - Bersih 963
6.771 -
Others – Net
Jumlah koreksi fiskal 822.666
472.682 335.543
Total fiscal correction Taksiran laba kena pajak
rugi fiskal – Perusahaan 25.634
2.129 8.799
Estimated taxable income tax loss – the Company
Taksiran beban pajak penghasilan dan utang pajak penghasilan untuk tahun-tahun yang berakhir pada
tanggal 31 Desember 2012, 2011 dan 2010 adalah sebagai berikut:
Estimated income tax expenses and income tax payable for the years ended 31 December 2012, 2011 and 2010,
are as follows:
140
2012 Annual Report PT Tower Bersama Infrastructure Tbk
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E48 Exhibit E48
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
21. PERPAJAKAN Lanjutan 21. TAXATION Continued
c. Perhitungan Pajak Penghasilan Lanjutan c. Income Tax Calculation Continued
2 0 1 2 2 0 1 1
2 0 1 0
Taksiran laba kena pajak rugi fiskal
Estimated taxable income tax loss
Perusahaan 25.634
2.129 8.799
The Company Entitas anak - Bersih
44.974 270.248
83.284 Subsidiaries - Net
Taksiran beban pajak penghasilan
Estimated income tax expenses
Perusahaan 6.408
- -
The Company Entitas anak
73.582 35.195
22.091 Subsidiaries
Taksiran beban pajak penghasilan menurut
laporan laba rugi komprehensif konsolidasian
79.990 35.195
22.091
Estimated income tax expenses as per consolidated
statements of comprehensive income
Dikurangi : Less :
Pajak Penghasilan Pasal 22 162
- 78
Income Tax Article 22 Pajak Penghasilan Pasal 23
24.334 18.038
9.168 Income Tax Article 23
Pajak Penghasilan Pasal 25 20.743
9.641 303
Income Tax Article 25
Jumlah
45.239 27.679
9.549 T o t a l
Taksiran utang pajak penghasilan Pasal 29
tahun berjalan 34.751
7.516 12.542
Estimated income tax payable Article 29 for the year
Utang pajak penghasilan Pasal 29 periode sebelumnya
4.119 10.243
12.776
Income tax payable Article 29 prior period
Jumlah utang Pajak Penghasilan
Pasal 29 38.870
17.759 25.318
Total income tax payable Article 29
d. Pajak tangguhan d. Deferred tax
Aset liabilitas pajak tangguhan yang timbul dari perbedaan temporer antara pendapatan dan beban,
yang diakui secara komersil dan perpajakan, adalah sebagai berikut:
Deferred tax assets liabilities occuring from temporary differences of revenues and expenses
recognition between the commercial and tax base are as follows:
Manfaat beban pajak tangguhan
2 0 1 2 Saldo awal
Beginning balance
Akuisisi Acquisition
Penyesuaian Adjustments
Deferred tax benefits
expenses Saldo akhir
Ending balance
2 0 1 2 Aset liabilitas
pajak tangguhan Deferred tax assets
liabilities
Rugi fiskal 10.549
- -
85.472 96.021
Tax loss Cadangan imbalan
pasca-kerja 2.501
- -
1.995 4.496
Post-employment benefits
Pencadangan penurunan nilai
piutang -
- -
3.297 3.297
Allowance for impairment loses of
trade receivables Penyusutan aset tetap
44 -
- 3.393
3.349 Depreciation
Aset liabilitas pajak tangguhan - Bersih
13.006 -
- 94.157
107.163
Deferred tax assets liabilities - Net
141
Laporan Tahunan 2012 PT Tower Bersama Infrastructure Tbk