Pajak Tangguhan lanjutan: Deferred Tax continued:
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended
September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated
96
20. PERPAJAKAN lanjutan 20. TAXATION continued
e. Pajak Tangguhan lanjutan: e. Deferred Tax continued:
30 September 2014 30 September 2013 September 30, 2014
September 30, 2013
Entitas Anak Subsidiaries
Cadangan penurunan Allowance for impairment
nilai piutang 7.698.362.678
320.888.897 of receivable
Estimasi kewajiban imbalan Estimated liabilities for employees’
kerja karyawan 1.527.980.677
356.578.271 benefits
Penyusutan aset tetap 6.995.302
- Depreciation of fixed assets
Cadangan penurunan Provision for decline in value
nilai persediaan 3.006.912.405
378.439.484 of inventories
Biaya akrual 88.720.199
- Accrued expenses
Lain-lain 159.901.572
- Others
Sub-total 12.474.882.229
1.055.906.652 Sub-total
Manfaat pajak tangguhan 17.213.587.668
3.236.251.123 Income tax benefit
Aset dan liabilitas pajak tangguhan terdiri dari: Deferred tax assets and liabilities consist of:
30 September 2014 31 Desember 2013 September 30, 2014
December 31, 2013
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan Company
Penyisihan atas penurunan Allowance for impairment of
nilai piutang usaha 7.588.928.733
8.660.884.230 trade receivables
Unrealized loss dari derivatif 13.006.316.474
8.546.157.004 Unrealized loss from derivative
Liabilitas imbalan kerja 7.711.529.315
6.881.962.713 Employee benefits liability
Penyisihan atas penurunan Allowance for decline in value
nilai persediaan 1.529.628.307
1.348.178.684 of inventories
Beban akrual 414.011.486
371.865.493 Accrued expenses
Aset tetap 2.644.854.920
2.782.292.593 Fixed assets
Selisih kurs karena penjabaran Difference in foreign currency
laporan keuangan 4.935.446.152
4.218.489.813 translation of financial statement
Lain-lain 159.901.572
- Others
Aset Pajak Tangguhan, Neto 22.830.014.815
18.808.265.718 Deferred Tax Assets, Net
Entitas anak Subsidiaries
Penyisihan atas penurunan Allowance for decline in value
nilai persediaan 8.347.482.288
5.340.569.883 of inventories
Penyisihan atas penurunan Allowance for impairment of
nilai piutang 11.129.416.578
6.889.748.648 receivables
Estimasi kewajiban imbalan Estimated liabilities for employees’
kerja karyawan 3.813.169.927
2.285.189.250 benefits
Aset tetap 98.671.622
105.666.924 Fixed assets
Beban akrual 88.720.199
- Accrued expenses
Lain-lain 222.642.556
62.740.984 Others
Aset Pajak Tangguhan, Neto 23.700.103.170
14.683.915.689 Deferred Tax Assets, Net
Total Aset Pajak Tangguhan, Neto
46.530.117.985 33.492.181.407
Total Deferred Tax Assets, Net
Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui
penghasilan kena pajak di masa yang akan datang.
Management believes that the deferred tax assets can be fully recovered through future
taxable income.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended
September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated
97
21. BEBAN AKRUAL 21. ACCRUED EXPENSES