PT Bank Central Asia Tbk lanjutan PT Bank Central Asia Tbk continued

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless Otherwise Stated 57 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: The reconciliation between income before income tax expense benefit as shown in the consolidated statements of comprehensive income and taxable income is as follows: 2012 2011 Laba sebelum beban manfaat Income before income tax pajak penghasilan menurut expense benefit laporan laba rugi per consolidated statements komprehensif konsolidasian 105.577.458.190 148.686.490.896 of comprehensive income Laba sebelum beban manfaat Income before tax expense benefit pajak entitas anak 101.292.310.324 130.599.020.565 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 5.399.520.659 353.585.875 subsidiaries Laba sebelum beban manfaat Income before income tax expense pajak penghasilan Perusahaan 9.684.668.525 18.441.056.206 benefit of the Company Beda temporer Temporary differences Imbalan kerja karyawan 67.236.895 99.812.000 Employee benefit expense Beban penyusutan 566.939.072 561.150.964 Depreciation expense Beban dibayar dimuka 230.481.175 9.895.877 Prepaid expenses Beda temporer 730.183.352 471.234.841 Temporary differences Beda tetap Permanent differences Hiburan 318.599.566 29.772.620 Entertainment Sumbangan 53.387.000 5.286.943 Donation Gaji, upah dan tunjangan Salary, wages and lain-lain 24.113.478 81.024.353 other allowances Pendapatan bunga 516.621.354 16.469.117 Interest income Promosi - 136.220.990 Promotion Laba penjualan aset tetap setelah Gain on sale of fixed asset dikenakan pajak final - 2.098.160.068 subject to final tax Lain-lain - 19.628.450 Others Beda tetap - neto 120.521.310 1.842.695.829 Permanent differences - net Laba kena pajak 8.833.963.863 16.127.125.536 Taxable income Laba kena pajak pembulatan 8.833.963.000 16.127.125.000 Taxable income rounded Beban pajak kini - Perusahaan 2.208.490.750 4.031.781.250 Current tax expense - the Company Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 518.257.250 1.354.207.200 Income tax article 22 Pajak penghasilan pasal 23 10.000.000 - Income tax article 23 Pajak penghasilan pasal 25 2.635.208.349 1.987.878.276 Income tax article 25 3.163.465.599 3.342.085.476 Tagihan pajak penghasilan Catatan 12 Claim for tax refund Note 12 Perusahaan 954.974.849 - The Company Utang pajak penghasilan badan Corporate income tax payables Perusahaan - 689.695.774 The Company Entitas Anak 11.059.268.772 7.798.399.678 Subsidiaries Total 11.059.268.772 8.488.095.452 Total Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in Rupiah, unless Otherwise Stated 58 16. PERPAJAKAN lanjutan 16. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued Laba kena pajak Perusahaan untuk tahun fiskal 2012 dan 2011 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income of the Company for fiscal years 2012 and 2011 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. e. Pajak Tangguhan e. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets liabilities are as follows: Dibebankan ke Aset Pajak Laporan Laba Rugi Tangguhan Komprehensif dari Entitas Anak Saldo Konsolidasian yang Dijual Saldo Awal Charged to Deferred Tax Asset Akhir 31 Des. 2011 Consolidated of the Sold 31 Des. 2012 Beginning Statements of Subsidiary Ending Balance Comprehensive PT Putri Gelora Balance Dec. 31, 2011 Income Jaya Dec 31, 2012 Perusahaan The Company Aset tetap 565.363.477 141.734.768 - 423.628.709 Fixed assets Liabilitas imbalan kerja 42.279.750 16.809.224 - 59.088.974 Employee benefit liability Beban dibayar dimuka 10.279.648 57.620.294 - 67.899.942 Prepaid expenses Entitas Anak Subsidiaries Liabilitas imbalan kerja 5.009.597.250 820.006.214 351.333.750 5.478.269.714 Employee benefit liability Aset tetap 1.397.399.082 1.401.635.846 34.271.375 2.833.306.303 Fixed assets Beban dibayar dimuka 1.198.762.940 183.062.167 - 1.381.825.107 Prepaid expenses Aset Pajak Tangguhan - Neto 3.010.798.807 947.237.637 385.605.125 1.677.956.045 Deferred Tax Assets - Net Dibebankan ke Laporan Laba Rugi Komprehensif Saldo Konsolidasian Saldo Awal Charged to Akhir 31 Des. 2010 Consolidated 31 Des. 2011 Beginning Statements of Ending Balance Comprehensive Balance Dec. 31, 2010 Income Dec. 31, 2011 Perusahaan The Company Aset tetap 705.651.218 140.287.741 565.363.477 Fixed assets Liabilitas imbalan kerja 17.326.750 24.953.000 42.279.750 Employee benefit liability Beban dibayar dimuka 7.805.679 2.473.969 10.279.648 Prepaid expenses Entitas Anak Subsidiaries Liabilitas imbalan kerja 3.611.712.000 1.397.885.250 5.009.597.250 Employee benefit liability Aset tetap 1.375.987.234 21.411.848 1.397.399.082 Fixed assets Beban dibayar dimuka 1.370.629.910 171.866.970 1.198.762.940 Prepaid expenses Aset Pajak Tangguhan - Neto 1.580.267.145 1.430.531.662 3.010.798.807 Deferred Tax Assets - Net Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan seluruhnya terhadap penghasilan kena pajak di masa yang akan datang. Management of the Group is of the opinion that the above deferred tax assets may be utilized against taxable profit in the future.