OTHER NON-CURRENT ASSETS 2012 Laporan Tahunan GGRM AR 2012.pdf
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2012 DAN 2011YEARS ENDED 31 DECEMBER 2012 AND 2011
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
28
12. PERPAJAKANLanjutan 12. TAXATION Continued
c. Komponen beban penghasilan pajak adalah sebagai berikut: c. The components of income tax expense benefit are as follows: 2012
2011 Perseroan:
Company: Kini:
Current: Pajak penghasilan badan
1,375,609 1,630,931
Corporate income tax Surat ketetapan pajak
25,510 -
Tax assessment Tangguhan 17,589
45,541 Deferred
1,383,530 1,585,390
Entitas anak: Subsidiaries:
Kini: Current:
Pajak penghasilan badan 91,277
108,662 Corporate income tax
Tangguhan 12,872 37,183
Deferred 78,405
71,479 Konsolidasi:
Consolidated: Kini:
Current: Pajak penghasilan badan
1,466,886 1,739,593
Corporate income tax Surat ketetapan pajak
25,510 -
Tax assessment Tangguhan 30,461
82,724 Deferred
1,461,935 1,656,869
d. Rekonsiliasi antara laba akuntansi konsolidasian sebelum pajak penghasilan dikalikan tarif pajak yang berlaku dengan
beban pajak adalah sebagai berikut: d. The reconciliation between the consolidated accounting profit
before income tax multiplied by the enacted tax rate and income tax expense is as follows:
2012 2011
Laba akuntansi konsolidasian sebelum pajak penghasilan
5,530,646 6,614,971
Consolidated accounting profit before income tax
Tarif pajak yang berlaku 25
25 Enacted tax rate
1,382,661 1,653,743
Pengaruh pajak dari perbedaan permanen: Tax effect of permanent differences:
Perseroan 52,625 3,610
Company Entitas anak
1,139 484
Subsidiaries 53,764
3,126 Surat ketetapan pajak
25,510 -
Tax assessment Beban pajak
1,461,935 1,656,869
Income tax expense
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2012 DAN 2011YEARS ENDED 31 DECEMBER 2012 AND 2011
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
29
12. PERPAJAKAN Lanjutan 12. TAXATION Continued
e. .
Rekonsiliasi fiskal Perseroan adalah sebagai berikut: e.
. The Company’s fiscal reconciliation is as follows:
2012 2011
Laba konsolidasian sebelum pajak penghasilan 5,530,646
6,614,971 Consolidated profit before income tax
Laba sebelum pajak penghasilan entitas anak 308,740
389,315 Subsidiaries’ profit before income tax
Eliminasi transaksi dengan entitas anak 68,078
149,444 Elimination of transactions with subsidiaries
5,289,984 6,375,100
Koreksi fiskal: Fiscal corrections:
Liabilitas imbalan kerja 92,450
93,257 Employee benefits obligation
Laba penjualan aset tetap 69,394
92 Gain on sale of fixed assets
Penyusutan aset tetap 156,797
45,616 Depreciation of fixed assets
Sumbangan 33,723 18,938
Donations Pendapatan bunga dan sewa 32,034
22,683 Interest and rental income
Lainnya 205,716 13,402
Others Laba kena pajak Perseroan
5,502,436 6,523,722
Taxable profit of the Company Tarif pajak yang berlaku
25 25
Enacted tax rate Beban pajak kini Perseroan
1,375,609 1,630,931
Current tax expense of the Company Pajak dibayar dimuka Perseroan
Prepaid income taxes of the Company: PPh pasal 22
116,835 160,548
Income tax article 22 PPh pasal 23
124 117
Income tax article 23 PPh pasal 25
1,257,273 1,415,371
Income tax article 25 1,374,232
1,576,036 Utang Pajak Penghasilan Badan
Perseroan 1,377
54,895 Corporate Income Tax payable of
the Company
Dalam laporan keuangan konsolidasian tahun 2012, jumlah laba kena pajak didasarkan atas perhitungan sementara, karena
Perseroan belum menyampaikan Surat Pemberitahuan Tahunan “SPT” pajak penghasilan badan final.
In 2012 consolidated financial statements, the amount of taxable profit is based on preliminary calculations, as the Company has yet
to submit its final corporate income tax returns.