ASET TETAP Pelaporan Segmen Segment Information
PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN ENTITAS ANAK
For the Years Ended at Untuk Tahun-tahun yang Berakhir Pada Tanggal
December 31, 2012 AND 2011 Expressed in Rupiah unless stated differenly
31 Desember 2012 dan 2011 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
16. 16.
Rincian aset pajak tangguhan per 31 Desember 2012 adalah sebagai berikut : Deferred tax account balance as of December 31, 2012 are as follows :
31 Desember 2011 Aset Liabilitas pajak tangguhan Deferred tax
Deferred tax asset liabilities Rugi fiskal
Fiscal loss Manfaat imbalan kerja
Benefits of employee benefits Penyisihan piutang ragu
Allowance for doubtful accounts Penyisihan penurunan nilai
Provision for inventory obsolescence persediaan
Penyusutan aset tetap Depreciation of fixed assets
Perusahaan The Company
Entitas Anak Subsidiaries
Aset Pajak Tangguhan Deferred tax assets
31 Desember 2010 Aset Liabilitas pajak tangguhan Deferred tax
Deferred tax asset liabilities Rugi fiskal
Fiscal loss Manfaat imbalan kerja
Benefits of employee benefits Penyisihan piutang ragu
Allowance for doubtful accounts Penyisihan penurunan nilai
Provision for inventory obsolescence persediaan
Penyusutan aset tetap Depreciation of fixed assets
Perusahaan The Company
Entitas Anak Subsidiaries
Aset Pajak Tangguhan Deferred tax assets
Entitas Anak The Subsidiaries
Dikreditkan dibebankan ke
laba rugi
Pada November 2009, WOW TV menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB antara lain sebesar Rp
15,554,650,668 untuk PPh Badan serta Rp 2,412,852,366 untuk PPN. Saat ini WOW TV sedang dalam proses banding pengadilan
pajak. 31 Desember 2012
Berikut adalah ringkasan pemeriksaan pajak signifikan yang diterima oleh Grup pada tahun 2009, 2010, 2011, dan 2012.
Pada November 2009, Artha Centra Graha menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB antara lain sebesar
Rp 3,720,895,302 untuk PPh Badan, Rp 233,584,637 untuk PPh pasal 4 ayat 2, Rp 1,007,400,000 untuk PPh 23 serta Rp
1,388,018,369 untuk PPN. 2,963,146,629
244,312,034 3,402,805,184
16,427,201,993
On November 2009, Artha Centra Graha received several Tax Assessment Letter for Underpayment SKPKB which consist of Rp 3,720,895,302 for Corporate Income
Tax, Rp 233,584,637 for Income tax article 4 2, Rp 1,007,400,000 for Income tax art 23 and Rp 1,388,018,369 for value added tax.
538,378,526 6,014,579,814
31 Desember 2011
The following is the summary of the significant tax assesment received by the Group in 2009,2010 2011, and 2012.
4,726,465,219 5,794,137,148
980,261,546 6,774,398,694
21,540,365,579 -
37,967,567,572
6,014,579,814
- 1,727,937,848
37,967,567,572 464,109,647
7,415,690
21,540,365,579 16,427,201,993
3,158,493,150 3,158,493,150
36,239,629,724 1,067,671,929
14,699,264,145 5,794,137,148
Dikreditkan dibebankan ke
laba rugi 6,014,579,814
1,727,937,848 21,540,365,579
On November 2009, WOW TV received several Tax Assessment Letter for Underpayment SKPKB which consist of Rp 15,554,650,668 for Corporate Income
Tax and Rp 12,412,852,366 for value added tax. WOW TV is currently in appealing process to the tax court.
195,346,521 457,503,707
PERPAJAKAN Lanjutan TAXATION Continued
456,693,957
21,540,365,579 1,539,549,724
39,507,117,296
- 464,109,647
385,750 463,723,898
1,539,549,724 17,966,751,717
6,014,579,814 995,882,233
1,311,244,127
995,882,233 -
315,361,895
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PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN ENTITAS ANAK
For the Years Ended at Untuk Tahun-tahun yang Berakhir Pada Tanggal
December 31, 2012 AND 2011 Expressed in Rupiah unless stated differenly
31 Desember 2012 dan 2011 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
17. BIAYA YANG MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
Akun ini terdiri dari : These account consists of:
Gaji dan tunjangan Salaries and benefit
Sewa Rent
Jasa profesional Profesional fee
Lain-lain Other
Jumlah Total
18. LIABILITAS IMBALAN KERJA 18. POST EMPLOYEE BENEFIT OBLIGATIONS
Tingkat diskonto Discount rate
Tingkat proyeksi kenaikan gaji Estimate future salary increase
Tingkat mortalita 100 CSO080 in 2012 and 100 CSO1980 in 2011
Mortality table Tingkat cacat tetap
Disability rate Tingkat pengunduran diri
Resignation Proporsi Pengembalian pension normal metode
Proportion of normal pension rate metode
Rekonsiliasi AsetLiabilitas yang diakui Reconciliation of assetsliability recognized in the
di Laporan posisi keuangan konsolidasian
consolidated statements of financial position Nilai kini Liabilitas imbalan pasti
Fair value of liabilities Liabilitas Masa Lalu yang belum
Past liabilities unamortized cost non-vested diakui non-vested
Keuntungan kerugian aktuarial yang Unamortized of acturial loss
belum diakui Jumlah
Total Employees benefit liabilities presented in the consolidated statements of financial
position are as follows: Jumlah Liabilitas imbalan kerja karyawan yang diakui dalam laporan
posisi keuangan konsolidasian adalah sebagai berikut: 2012
2011 5 in 2012 and 7 in 2011
5 5 s.d 40 years and declining in 2012 and 2011
Nilai kini Liabilitas, biaya jasa kini yang terkait dan biaya jasa lalu di atas dihitung oleh aktuaris independent dengan menggunakan asumsi
aktuaris sebagai berikut : 7,329,433,370
9,117,070,843
8,142,300,001 13,358,642,093
3,548,377,317 5 s.d 45 years and declining in 2012 and 2011
10,724,004,449 2,581,704,448
9,326,122,583 1,731,877,015
5,154,800,100 592,040,373
1,343,762,957
484,142,193 -
2012 dan 2011 5
31 Desember 2011
Present value of liabilities, related current service cost and past service cost were Calculated by independent actuary who used actuarial assumption as follows :
8,822,480,446
31 Desember 2012
- 592,040,373
1,195,597,100
Manajemen berkeyakinan bahwa estimasi atas uang jasa tersebut telah memadai untuk Liabilitas imbalan kerja.
Management believes that the estimates of the money has been adequate services for employee benefit obligations.
Perusahaan mengakui Liabilitas imbalan kerja sesuai dengan peraturan ketenagakerjaan yang berlaku. Liabilitas diestimasi atas imbalan Kerja
Perusahaan per 31 Desember 2012 di Hitung Oleh PT. Sakura Aktualita Indonesia, aktuaris independen melalui laporannya tanggal 18 Maret
2013.
Projected unit credit The Company recognizes liabilities for employee benefits in accordance with
applicable labor laws. Work estimated liability for the Company as of December 31, 2012 in Count By PT. Sakura actuality Indonesia, through an independent actuary
report dated March 18, 2013.
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