Perhitungan Taksiran Pajak Penghasilan Badan Rincian Beban Pendapatan Pajak Details of Expense Income Taxes

245 c. Perhitungan Taksiran Pajak Penghasilan Badan c. Laba Rugi Komersial Sebelum Taksiran Pajak Penghasilan Dikurangi: Laba Entitas Anak Beda Temporer: Penyusutan Imbalan Pasca Kerja Utang Iuran Pensiun Sekaligus Penyisihan Piutang Ragu-ragu Penurunan Nilai Persediaan Penurunan Nilai Aset Jumlah beda temporer Beda Tetap: Beban Tidak Diperkenankan Bunga Deposito Pendapatan Sewa Beban Penyusutan Deviden entitas anak Taksiran Laba Rugi Fiskal Dibulatkan Tarif Pajak Tax rate Taksiran Pajak Kini Entitas Induk Kredit Pajak: Pajak Penghasilan Pasal 22 Pajak Penghasilan Pasal 23 Pajak Penghasilan Pasal 25 Jumlah kredit pajak Kekurangan Kelebihan Pajak d. Rincian Beban Pendapatan Pajak d. Details of Expense Income Taxes Entitas Induk: Beban Pajak Kini Beban Pendapatan Pajak Tangguhan Jumlah Pendapatan Beban Pajak Penghasilan Current tax provision for the parent entity Calculation of Parent Corporate Income Tax Estimation 9,857,051,395 24,623,649,624 Deferred tax expense Income 60,462,385,124 Total income expense tax 90,960,138,145 2011 2010 Parent Entity 81,103,086,750 35,838,735,500 Current tax expense 41,581,646,843 46,644,476,736 Total tax deduction 39,521,439,907 10,805,741,236 Tax Deficiency Excess 6,728,250,499 3,885,742,301 Income Tax Article 23 32,548,167,409 41,310,849,204 Income Tax Article 25 2,305,228,935 1,447,885,231 Income Tax Article 22 25 x 324,412,347,000 25 x 143,354,942,000 35,838,735,500 25 x 143,354,942,000 81,103,086,750 35,838,735,500 2011 2010 25 x 324,412,347,000 81,103,086,750 Tax deduction 324,412,347,272 143,354,942,432 Estimated fiscal income loss 324,412,347,000 143,354,942,000 Roundings 987,445,715 - Depreciation expense 76,026,427,705 14,270,598,582 Total permanent difference 437,699,173 - Dividend Subsidiaries 10,469,105,945 13,122,148,830 Deposit interest income 137,035,433,597 86,886,330,800 Rent revenue Permanent Difference 222,981,220,705 85,737,881,048 Non - Deductible expense 1,522,258,150 6,680,250,442 Allowance for doubtful account 39,428,205,580 98,494,598,495 Total Temporary Difference 12,712,605,184 - 2,167,044,766 - Impairment of inventories Impairment of assets 2011 2010 27,335,372,000 3,382,108,000 Post-Employment Benefit Obligation 79,500,000,000 79,500,000,000 Fully paid Pension Payable 287,814,125,147 256,120,139,509 Temporary Difference 21,759,724,688 22,292,740,937 Depreciation Commercial profit loss before 292,145,553,820 276,798,472,355 estimation of Income tax 4,331,428,672 20,678,332,845 Less: Subsidiaries income 246 Entitas Anak: Beban Pajak Kini Beban Pendapatan Pajak Tangguhan Jumlah Pendapatan Beban Pajak Penghasilan Konsolidasian: Beban Pajak Kini Beban Pendapatan Pajak Tangguhan Jumlah Pendapatan Beban Pajak Penghasilan e. Pajak Tangguhan e. Deferred Tax