Pajak dibayar di Muka Prepaid tax

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 98 32. PERPAJAKAN Lanjutan 32. TAXATION Continued Manfaat Akuisisi 1 Januari beban Entitas Anak 31 Desember January 1, Benefits Acquisition of December 31, 2013 expenses Subsidiaries 2013 Rugi fiskal 33.837.165 151.705.174 - 185.542.339 Fiscal loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in equity securities Liabilitas imbalan kerja karyawan 2.602.828 2.559.691 - 5.162.519 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 7.351.935 76.316.887 83.668.822 losses Bonus yang masih harus dibayar 2.115.572 - - 2.115.572 Accrued bonus Penyisihan atas persediaan Allowance for inventory usang 40.620 - - 40.620 obsolescence Depresiasi dan amortisasi Depreciation and amortization aset non-keuangan 18.338.538 771.401 - 17.567.137 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan - Neto 27.711.853 231.353.153 - 259.065.006 assets - Net Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 29.578.216 25.355.620 - 4.222.596 Iiabilities Total liabilitas pajak tangguhan 29.578.216 25.355.620 - 4.222.596 Total deferred tax liabilities Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 62.995.639 400.740.243 - 337.744.604 assets liabilities Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 312.929.383 - 33.480.582 346.409.965 Subsidiaries acquired Total aset pajak tangguhan 277.645.597 632.093.396 33.480.582 943.219.575 Total deferred tax assets Neto 248.067.381 657.449.016 33.480.582 938.996.979 Net SIP dan DAP, Entitas Anak, tidak mengakui aset pajak tangguhan yang berasal dari cadangan rugi penurunan nilai aset tetap sebesar Rp161 miliar oleh karena tidak terdapat kepastian bahwa jumlah tersebut dapat dipulihkan. SIP and DAP, Subsidiaries, did not recognize deferred tax assets on allowance for impairment losses on fixed assets amounting to Rp161 billion since there is no certainty of its recoverability. Manajemen berkeyakinan bahwa aset pajak tangguhan yang timbul dari perbedaan sementara dari yang telah diakui diperkirakan akan dapat direalisasikan pada tahun mendatang. Management believes that the deferred tax assets arising from temporary differences which have been recognized are recoverable in the future years. f. Surat Pemeriksaan Pajak f. Tax Assessment Perusahaan The Company Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB atas pajak penghasilan badan untuk tahun pajak 2008 sejumlah Rp7,81 miliar. Perusahaan juga menerima Surat Tagihan Pajak STP atas pajak pertambahan nilai untuk tahun pajak 2007 sejumlah Rp147 juta. Perusahaan telah mencatat kekurangan pembayaran pajak tersebut dan beban yang berkaitan dicatat sebagai ”Beban lain-lain” pada laporan laba rugi komprehensif konsolidasian tahun 2013. In 2013, the Company received tax assessment letter for underpayment SKPKB of corporate income tax for fiscal year 2008 amounting to Rp7.81 billion. In the same year, the Company also received tax collection letter STP for underpayment of value added tax for fiscal year 2007 amounting to Rp147 million. The Company has made an accrual of these underpayments and the related expenses are recorded as “Other expenses” in the 2013 consolidated statement of comprehensive income.