Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2013 dan
31 Desember 2012 dan Tiga bulan yang berakhir pada tanggal-tanggal
31 Maret 2013 dan 2012 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
FINANCIAL STATEMENTS UNAUDITED March 31, 2013 and
December 31, 2012 and Three months ended
March 31, 2013 and 2012 Expressed in United States Dollar,
unless otherwise stated
Catatan atas laporan keuangan interim konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan interim konsolidasian secara
keseluruhan.
The accompanying notes to the interim consolidated financial statements
form an integral part of these interim consolidated financial statements.
53
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities
31 Maret 2013 31 Desember 2012
March 31, 2013 December 31, 2012
Perusahaan: The Company:
Aset pajak tangguhan: Deferred tax assets:
Akumulasi rugi fiskal 2.319.386
2.103.076 Fiscal loss carry forward
Liabilitas imbalan Long-term
kerja jangka panjang -
25.434 employee benefits
Liabilitas imbalan kerja jangka pendek -
223.959 Short-term employee benefits
Aset sewa guna -
3.132 Finance lease assets
Penyisihan atas aset Valuation allowance for
pajak tangguhan 2.319.386
2.355.601 deferred tax assets
Aset pajak tangguhan - Deferred tax assets -
Perusahaan - neto -
- the Company - net
Entitas anak: The Subsidiaries:
Aset pajak tangguhan: Deferred tax assets:
ABN 1.593.147
1.593.147 ABN
TMU 1.643.659
1.619.367 TMU
TBE 54.508
54.508 TBE
Total 3.291.314
3.267.022 Total
Liabilitas pajak tangguhan: Deferred tax liabilities:
IM 526.952
779.149 IM
Total 526.952
779.149 Total
Aset pajak tangguhan Deferred
- neto 3.291.314
3.267.022 tax assets - net
Liabilitas pajak Deferred
tangguhan - neto 526.952
779.149 tax liabilities - net
Rincian manfaat beban pajak tangguhan adalah sebagai berikut:
The details of deferred tax benefit expense are as follows:
2013 2012
Tiga bulan Tiga bulan
Three months Three months
Perusahaan The Company
Pengaruh pajak atas beda temporer Tax effect of temporary
pada tarif pajak yang berlaku: differences at prevailing tax rate:
Akumulasi rugi fiskal 216.310
336.513 Tax loss carry forward
Liabilitas imbalan Provision for
pascakerja -
2.599 post-employment benefits
Bonus dan tunjangan -
195.273 Bonus and allowance
Penyisihan atas aset Valuation allowance for
pajak tangguhan 216.310
143.839 deferred tax assets
Sub - total -
- Sub - total
Entitas anak 276.491
741.714 The Subsidiaries
Manfaatbeban pajak tangguhan 276.491
741.714 Deferred tax benefitexpense
KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2013 dan
31 Desember 2012 dan Tiga bulan yang berakhir pada tanggal-tanggal
31 Maret 2013 dan 2012 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
FINANCIAL STATEMENTS UNAUDITED March 31, 2013 and
December 31, 2012 and Three months ended
March 31, 2013 and 2012 Expressed in United States Dollar,
unless otherwise stated
Catatan atas laporan keuangan interim konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan interim konsolidasian secara
keseluruhan.
The accompanying notes to the interim consolidated financial statements
form an integral part of these interim consolidated financial statements.
54
16. PERPAJAKAN lanjutan 16. TAXATION continued