P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2006 DAN 2005 SERTA UNTUK
TAHUN-TAHUN YANG
BERAKHIR PADA
TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2006 AND 2005
AND FOR THE YEARS THEN ENDED - Continued
- 22 - 22. BEBAN UMUM DAN ADMINISTRASI
22. GENERAL AND ADMINISTRATIVE EXPENSES
2006 2005
Rp Rp
Biaya konsultan 1.873.857.750
1.080.466.500 Consultant fees
Pelatihan dan literatur 1.569.313.808
1.015.227.569 Training and library
Peralatan kantor 1.332.671.572
1.063.659.426 Office supplies
Rapat 1.135.652.197
684.793.371 Meeting
Asuransi 853.576.210
864.454.536 Insurance
Telekomunikasi 616.393.635
733.358.664 Telecommunication
Lainnya 685.560.212
551.908.509 Others
Jumlah 8.067.025.384
5.993.868.575 Total
23. BEBAN PEMELIHARAAN
TEKNOLOGI INFORMASI
23. INFORMATION TECHNOLOGY MAINTENANCE EXPENSE
Akun ini
merupakan beban
pemeliharaan perangkat lunak dan perangkat keras, sistem
komputer. This account represents expense arising from the
maintenance of computer system, computer software and hardware.
24. PENGHASILAN BUNGA 24. INTEREST INCOME
2006 2005
Rp Rp
Deposito berjangka 9.863.332.567
5.704.121.059 Time deposits
Jasa giro 61.537.623
12.271.672 Current accounts
Jumlah 9.924.870.190
5.716.392.731 Total
25. PAJAK PENGHASILAN 25. TAXATION
Beban manfaat pajak Perusahaan terdiri dari: The Company’s tax expense benefit consists
of the following:
2006 2005
Rp Rp
Pajak kini 16.366.230.200
11.589.940.700 Current tax
Pajak final 1.804.690.730
946.495.889 Final tax
Pajak tangguhan 350.677.599
323.090.158 Deferred tax
Beban pajak 18.521.598.529
12.859.526.747 Tax expense
P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2006 DAN 2005 SERTA UNTUK
TAHUN-TAHUN YANG
BERAKHIR PADA
TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2006 AND 2005
AND FOR THE YEARS THEN ENDED - Continued
- 23 - Pajak Kini
Current Tax Rekonsiliasi antara laba sebelum pajak menurut
laporan laba rugi dan laba kena pajak adalah sebagai berikut:
A reconciliation between income before tax per statements of income and taxable income, is as
follows:
2006 2005
Rp Rp
Laba sebelum pajak menurut Income before tax per statements
laporan laba rugi 61.223.989.854
41.792.362.927 of income
Perbedaan temporer: Temporary differences:
Penyusutan 1.366.744.330
1.327.819.183 Depreciation
Kewajiban imbalan pasca kerja 197.819.000
250.851.991 Post-employment benefits expense
Perbedaan yang tidak dapat diperhitungkan menurut fiskal:
Permanent differences: Beban gaji, honor dan
Salaries, honorarium and tunjangan
3.021.058.400 2.567.747.233
allowance expenses Beban umum dan
General and administrative administrasi
607.962.646 637.493.389
expenses Beban pengembangan usaha
1.412.884.124 413.573.302
Business development expenses Penghasilan bunga
9.924.870.190 5.716.392.731
Interest income Laba yang belum direalisasi atas
Unrealized gain in fair value of kenaikan nilai wajar reksadana
559.664.988 -
mutual fund Lainnya
- 73.652.767
Others Laba kena pajak
54.612.434.516 38.691.469.695
Taxable income Beban pajak dengan tarif pajak yang
berlaku: Tax expense at applicable tax rates:
10 x Rp 50.000.000
5.000.000 5.000.000
10 x Rp 50,000,000
15 x Rp 50.000.000
7.500.000 7.500.000
15 x Rp 50,000,000
30 x Rp 54.512.434.000 30 x Rp 54,512,434,000
tahun 2006 dan in 2006 and
Rp 38.591.469.000 Rp 38,591,469,000
tahun 2005 16.353.730.200
11.577.440.700 in 2005
Beban pajak kini 16.366.230.200
11.589.940.700 Current tax expense
Pajak penghasilan final 1.804.690.730
946.495.889 Final income tax
18.170.920.930 12.536.436.589
Pajak penghasilan dibayar di muka Prepaid income taxes
Pasal 23 7.963.020
3.983.880 Article 23
Pasal 25 10.785.350.344
5.770.208.504 Article 25
Fiskal 55.000.000
48.000.000 Fiscal
Pajak penghasilan final 1.804.690.730
946.495.889 Final income tax
Jumlah 12.653.004.094
6.768.688.273 Total
Hutang pajak kini 5.517.916.836
5.767.748.316 Current tax payable
