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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 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 47 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. 48