PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 530 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Figures in tables are expressed in million of Rupiah, unless otherwise stated
12. PERPAJAKAN lanjutan 12. TAXATION continued
b. Utang pajak lanjutan b. Taxes payable continued
Utang pajak lainnya Other taxes payable
2012 2011
Perseroan The Company
Pajak penghasilan: Income tax:
- Pasal 21 2,400
1,855 Article 21 -
- Pasal 2326 2,200
2,895 Articles 2326 -
4,600 4,750
Entitas anak Subsidiaries
Pajak penghasilan: Income tax:
- Pasal 21 2,581
3,148 Article 21 -
- Pasal 22 32
298 Article 22 -
- Pasal 2326 1,914
5,365 Articles 2326 -
Pajak Pertambahan Nilai 7,641
11,815 Value added tax
12,168 20,626
Konsolidasian 16,768
25,376 Consolidated
c. Manfaatbeban pajak penghasilan c. Income tax benefitexpenses
2012 2011
Perseroan The Company
Final 4,618
- Final
Kini -
- Current
Tangguhan 35,281
14,105 Deferred
30,663 14,105
Entitas anak Subsidiaries
Kini 53,010
140,806 Current
Koreksi tahun lalu -
16,906 Prior Year corrections
Tangguhan 127,365
7,423 Deferred
74,355 165,135
Konsolidasian Consolidated
Final 4,618
- Final
Kini 53,010
140,806 Current
Koreksi tahun lalu -
16,906 Prior Year corrections
Tangguhan 162,646
21,528 Deferred
105,018 179,240
38
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Figures in tables are expressed in million of Rupiah, unless otherwise stated
12. PERPAJAKAN lanjutan 12. TAXATION continued
c. Manfaatbeban pajak penghasilan
lanjutan
c. Income tax benefitexpenses continued
Rekonsiliasi antara beban pajak penghasilan konsolidasian
dengan hasil
perhitungan teoritis laba sebelum pajak penghasilan
konsolidasian adalah sebagai berikut: The reconciliation between consolidated
income tax expense and the theoretical tax amount on consolidated profit before income
tax is as follows:
2012 2011
Rugilaba konsolidasian Consolidated lossprofit
sebelum pajak penghasilan 428,369
485,237 before income tax
Pajak dihitung pada tarif Tax calculated at
pajak yang berlaku 107,092
121,309 applicable tax rate
Beban yang tidak dapat dikurangkan
46,267 38,872
Non-deductible expenses Penghasilan dikenakan
pajak final 2,721
4,296 Income subject to final tax
Penghasilan tidak kena pajak 9,803
Non-taxable income Fasilitas pengurangan pajak
193 150
Tax deduction facility Selisih keuntungan antara
Difference in gain on disposal fiskal dan komersil atas
of investment between tax penjualan investasi
34,939 -
and accounting Pajak final atas penjualan tanah
3,463 -
Final tax on sales of land Penyesuaian rugi pajak
- 6,599
Adjustment of tax loss Koreksi tahun lalu
- 16,906
Prior year corrections Manfaatbeban pajak
Consolidated income tax penghasilan konsolidasi
105,018 179,240
benefitsexpenses Rekonsiliasi antara laba sebelum pajak
penghasilan konsolidasian
dengan laba
sebelum pajak Perseroan serta kerugian pajak Perseroan untuk tahun yang berakhir 31
Desember 2012 dan 2011 adalah sebagai berikut:
The reconciliation between consolidated profit before income tax and profit before tax and tax
loss of the Company for the years ended 31 December 2012 and 2011 is as follows:
2012 2011
Rugilaba konsolidasian Consolidated lossprofit
sebelum pajak penghasilan 428,369
485,237 before income tax
Eliminasi konsolidasi 25,230
387,229 Consolidation eliminations
Rugilaba konsolidasian sebelum pajak penghasilan
Consolidated lossprofit before dan eliminasi
453,599 872,466
income tax and eliminations Dikurangi:
Less: Rugilaba sebelum pajak
Lossprofit before income tax penghasilan entitas anak
305,520 736,304
of subsidiaries Jumlah rugilaba sebelum
Total lossprofit before pajak penghasilan Perseroan
148,079 136,162
income tax of the Company
39
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 532 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Figures in tables are expressed in million of Rupiah, unless otherwise stated
12. PERPAJAKAN lanjutan 12. TAXATION continued
