Pajak penghasilan badan lanjutan: Corporate income taxes continued: Pajak Tangguhan:
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended
September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated
95
20. PERPAJAKAN lanjutan 20. TAXATION continued
d. Pajak penghasilan badan lanjutan: d. Corporate income taxes continued:
Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak
yang berlaku dari laba sebelum pajak penghasilan, dengan beban pajak penghasilan
seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian untuk periode
sembilan bulan yang berakhir pada tanggal 30 September 2014 dan 2013 adalah sebagai
berikut: The reconciliation between income tax
expense which is computed using the applicable tax rate from income before income
tax, with income tax expense as presented in the consolidated statements of comprehensive
income for the nine-month periods ended September 30, 2014 and 2013 are as follows:
30 September 2014 30 September 2013 September 30, 2014
September 30, 2013
Laba sebelum beban pajak penghasilan menurut
Income before income tax expenses laporan laba rugi
per consolidated statements of komprehensif konsolidasian
322.103.485.914 538.283.917.139 comprehensive income
Beban pajak penghasilan Income tax expenses using applicable
dengan tarif pajak berlaku 80.525.871.479 134.570.979.285
tax rate Rugi fiskal entitas anak
- Subsidiary tax loss
Dividen dari entitas anak luar negeri
2.499.998.909 -
Dividend from foreign subsidiary Pendapatan yang telah
dikenakan pajak final 246.573.123
263.889.732 Income already subject to final tax
Beda pajak untuk entitas anak luar negeri
285.653.489 777.476.150
Fiscal differences for foreign subsidiary Beda tetap
3.195.439.661 8.458.356.910
Permanent differences Lain-lain
30.339.737.614 7.885.051.132
Others
Beban pajak penghasilan Income tax expenses
sesuai dengan laporan per consolidated statements
laba rugi konsolidasi 116.600.128.029 149.873.021.445
of comprehensive income
e. Pajak Tangguhan: e.
Deferred Tax:
30 September 2014 30 September 2013 September 30, 2014
September 30, 2013
Manfaat beban pajak Income tax benefit
penghasilan - tangguhan expense - deferred
Perusahaan Company
Penyisihan pembalikan Provision reversal for
penurunan nilai piutang 1.071.955.497
- impairment of receivables
Penyisihan pembalikan Provision reversal for decline
penurunan nilai persediaan 181.449.623
- in value of inventories
Estimasi kewajiban imbalan Estimated liabilities for employees’
kerja karyawan 829.566.602
1.177.127.789 benefits
Biaya akrual 84.690.719
941.262.300 Accrued expenses
Penyusutan aset tetap 137.437.673
61.954.382 Depreciation of fixed assets
Laba derivatif yang belum direalisasi
4.460.159.470 -
Unrealized gain on derivative Lain-lain
117.356.849 -
Others
Sub-total 4.738.705.439
2.180.344.471 Sub-total
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013
dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended
September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated
96
20. PERPAJAKAN lanjutan 20. TAXATION continued