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.