UTANG USAHA TRADE PAYABLES
are in Indonesian language.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 Desember 2012 dan 2011
Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated
84
19. PERPAJAKAN lanjutan 19. TAXATION continued
c. Pajak penghasilan badan lanjutan: c. Corporate income taxes continued:
2011 Disajikan Kembali
2012 As Restated
Beda tetap lanjutan Permanent differences continued
Beban yang tidak dapat dikurangkan
2.356.712.180 2.083.835.955
Non-deductible expenses Beban bunga yang tidak
dapat dikurangkan -
146.545.759 Non-deductible interest expense
Penyusutan aset tetap 203.193.962
126.678.060 Depreciation of fixed assets
Pendapatan yang dikenakan pajak penghasilan final
Income subject to final tax Bunga
901.797.805 578.296.065
Interest Sewa
119.823.180 2.519.010.319
Rent
Penghasilan kena pajak Taxable income attributable
Perusahaan 470.322.850.322 448.065.867.050
to the Company
Rincian beban pajak penghasilan adalah sebagai berikut:
The details of the income tax expense are as follows:
2011 Disajikan Kembali
2012 As Restated
Penghasilan kena pajak Taxable income
Perusahaan 470.322.850.238 448.065.867.050
Company Entitas Anak
182.964.439.252 55.638.182.426
Subsidiaries
Beban pajak penghasilan Income tax expese
Perusahaan 117.580.712.500 112.016.466 .750
Company Entitas anak
44.230.936.913 32.429 .163.678 Subsidiaries
Total beban pajak penghasilan Badan- tahun berjalan
161.811.649.413 144.445.630.428 Total income tax expense - current
Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada
laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah
sebagai berikut: A reconciliation between income before
income tax, as shown in the consolidated statements of comprehensive income, and
taxable income is as follows:
2012 2011
Laba sebelum beban pajak penghasilan menutut lapooran
Income before income tax expenses laba rugi komprehensif
per consolidated statements of konsolidasian
599.082.138.466 521.760.065.862 comprehensive income
Beban pajak penghasilan dengan Income tax expenses using applicable
tarif pajak berlaku 149.770.534.616 130.440.016.465
tax rate Dividen dari entitas anak luar negri
6.229.048.522 10.042.625.000
Dividend from foreign subsidiary Pendapatan yang telah dikenakan
pajak final 301.470.482
893.262.132 Income already subject to final tax
Beda pajak untuk entitas anak luar negeri
1.598.651.630 1.878.005.689
Fiscal differences for foreign subsidiary Beda tetap
3.263.434.984 3.799.108.972
Permanent Differences Penghapusan aset pajak tangguhan
51.532.798 -
Write off of deferred tax assets Lain-lain
375.211.523 335.228.070
Others
Beban pajak penghasilan sesuai dengan lapora laba rugi
Income tax expenses per consolidated konsolidasi
156.936.151.689 141.175.254.546 statements of comprehensive income
are in Indonesian language.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 Desember 2012 dan 2011
Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated
85
19. PERPAJAKAN lanjutan 19. TAXATION continued
d. Pajak Tangguhan d. Deferred Tax
2011 Disajikan Kembali
2012 As Restated
Manfaatbeban pajak Income tax benefit
penghasilan - tangguhan expense - deferred
Perusahaan Company
Cadangan penurunan nilai piutang 69.419.870
459.171.351 Allowance for impairment
Cadangan penurunan 336.062.674
318.470.865 Provision for decline in value
nilai persediaan of inventories
Estimasi kewajiban imbalan Estimated liabilities for employees’
kerja karyawan 927.768.000
1.391.628.520 benefits
Biaya akrual 28.863.750
15.000.000 Accrued expenses
Penyusutan aset tetap 283.082.639
192.272.312 Depreciation of fixed assets
Utang sewa pembiayaan 51.532.797
12.699.658 Finance lease payables
Lain-lain 142.751.377
55.839.796 Others
Sub-total 1.839.481.107
2.035.138.562 Sub-total
Entitas Anak Subsidiaries
Cadangan penurunan Provision for decline in value
nilai persediaan 1.265.583.283
174.061.004 of inventories
Cadangan penurunan nilai piutang 1.257.909.334
Allowance for impairment Estimasi kewajiban imbalan
Estimated liabilities for employees’ kerja karyawan
512.524.000 1.061.176.316
benefits
Sub-total 3.036.016.617
1.235.237.320 Sub-total
Manfaatbeban pajak tangguhan 4.875.497.724
3.270.375.882 Income tax benefitexpense
Aset dan liabilitas pajak tangguhan terdiri dari: Deferred tax assets and liabilities consist of:
2011 Disajikan Kembali
2012 As Restated
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan Company
Aset tetap 2.583.547.765 2.866.630.403
Fixed assets Liabilitas imbalan kerja
5.097.744.642 4.169.976.642 Employee benefits liability
Penyisihan atas penurunan nilai Allowance for decline in value
persediaan 1.643.684.448
1.307.621.773 of inventories
Beban akrual 300 .113.750
271.250.000 Accruals for expenses
Penyisihan atas penurunan nilai Allowance for impairment of
piutang usaha 1.431.100.652
1.361.680.782 trade receivables
Selisih kurs karena penjabaran Difference in foreign currency
laporan keuangan 65.478.943
- translation of financial statement
Lain-lain 382.139.503
187.855.327 Others
Aset Pajak Tangguhan, Neto 6.205.756.287
4.431.754.121 Deferred Tax Assets, Net