The cost of providing post-employment benefits is calculated by independent actuary,
27. BEBAN POKOK PENJUALAN COST OF GOODS SOLD
2005 2004
Rp'000 Rp'000
Persediaan awal tahun barang Beginning balance of merchandise
dagangan 434.941.863 407.735.406 inventories
Pembelian barang dagangan 1.844.861.370 1.333.322.336 Purchases of merchandise Royalti (Catatan 33a, 33b, 33c, Royalty (see Notes 33a, 33b, 33c,
33d, 33e, 33f, 33g, 33h dan 33i) 36.762.589 30.555.584 33d, 33e, 33f, 33g, 33h and 33i) Barang dagangan yang tersedia
untuk dijual 2.316.565.822 1.771.613.326 Merchandise available for sale Persediaan akhir tahun barang Ending balance of merchandise
dagangan (546.445.698) (434.941.863) inventories
Beban Pokok Penjualan Barang Cost of Goods Sold - Merchandise Dagangan 1.770.120.124 1.336.671.463 inventories
Beban Pokok Penjualan Industri Cost of Goods Sold - Garments
Pakaian 35.674.301 41.877.359 Industry
Jumlah Beban Pokok Penjualan 1.805.794.425 1.378.548.822 Total Cost of Good Sold
Perincian beban pokok penjualan industri pakaian (manufaktur) adalah sebagai berikut:
Details of cost of goods sold – garments industry (manufacturing) are as follows:
2005 2004
Rp'000 Rp'000
Bahan baku yang digunakan 21.870.415 29.942.363 Raw material used Tenaga kerja langsung 9.650.406 7.811.748 Direct labor Biaya pabrikasi 5.735.317 6.037.667 Factory overhead Jumlah biaya produksi 37.256.138 43.791.778 Total Manufacturing Cost
Persediaan barang dalam proses Work in Process
Awal tahun 1.460.039 - At beginning of the year
Akhir tahun (2.933.555) (1.460.039) At end of the year Biaya pokok produksi 35.782.622 42.331.739 Cost of Goods Manufactured
Persediaan barang jadi Finished Goods
Awal tahun 454.380 - At beginning of the year
Akhir tahun (562.701) (454.380) At end of the year
Beban pokok penjualan 35.674.301 41.877.359 Cost of Goods Sold
2,10% dan 5,34% dari jumlah pembelian bersih masing-masing untuk tahun 2005 dan 2004 merupakan pembelian dari pihak yang mempunyai hubungan istimewa, yang menurut manajemen dilakukan dengan tingkat harga dan syarat-syarat normal sebagaimana halnya bila dilakukan dengan pihak ketiga (Catatan 31).
2.10% and 5.34% of net purchases for the year ended in 2005 and 2004, respectively, were made to related parties and according to management, were made on similar conditions as those done with third parties (see Note 31).
(Lanjutan)
28. BEBAN USAHA 28. OPERATING EXPENSES
Beban Penjualan Selling Expenses
2005 2004
Rp'000 Rp'000
Sewa toko (Catatan 33k) 276.885.331 227.788.108 Shop rental (see Note 33k) Gaji dan tunjangan 172.871.274 144.760.439 Salaries and allowances
Penyusutan 81.118.950 65.653.921 Depreciation
Pemasaran dan promosi 49.430.892 39.679.616 Marketing and promotion Listrik dan air 41.034.588 32.981.058 Water and electricity Administrasi kartu kredit 23.668.197 17.953.895 Credit card administration Alat tulis dan cetakan 16.610.876 14.076.855 Stationery and printing Transportasi dan perjalanan dinas 13.520.749 9.130.226 Transportation and travel
Jasa pengelolaan gudang Warehouse operation services
(Catatan 33n) 11.738.701 4.899.913 (see Note 33n)
Perbaikan dan pemeliharaan 10.692.493 10.269.040 Repairs and maintenance Telepon dan faksimili 7.235.327 4.028.927 Telephone and facsimile
Bahan kemasan 6.174.652 4.434.154 Packaging material
Asuransi 4.778.225 5.365.402 Insurance
Amortisasi 2.107.585 2.063.400 Amortization
Seragam 1.803.264 1.084.728 Uniform
Representasi dan perjamuan 1.739.402 653.090 Representation and entertaiment
Pengangkutan 1.107.804 3.474.233 Freight
Lain-lain 9.302.415 6.024.935 Others
Jumlah 731.820.725 594.321.940 Total
Beban Umum dan Administrasi General and Administrative Expenses
2005 2004
Rp'000 Rp'000
Gaji dan tunjangan 69.190.803 64.944.776 Salaries and allowances
Penyusutan 16.658.088 13.162.284 Depreciation
Transportasi dan perjalanan dinas 13.452.978 4.784.049 Transportation and travel Post-employment benefits Imbalan pasca kerja (Catatan 20) 9.889.198 12.539.242 (see Note 20)
Sewa kantor (Catatan 33k) 8.968.043 10.162.943 Office rental (see Note 33k) Alat tulis dan cetakan 4.769.483 5.026.329 Stationery and printing Telepon dan faksimili 4.628.030 4.806.126 Telephone and facsimile Perbaikan dan pemeliharaan 3.825.333 4.306.042 Repairs and maintenance Jasa profesional 3.779.331 4.437.846 Professional fee
Promosi 1.533.468 788.274 Promotion
Pajak, lisensi dan hukum 1.494.870 1.591.073 Tax, license and legal
Lain-lain 7.316.296 6.662.021 Others
Jumlah 145.505.921 133.211.005 Total
(Lanjutan)
29. PAJAK PENGHASILAN 29. INCOME TAX
Beban (manfaat) pajak Perusahaan dan anak perusahaan terdiri dari:
Tax expense (benefit) of the Company and its subsidiaries consist of the following:
2005 2004
Rp'000 Rp'000
Pajak kini Current tax
Perusahaan - pajak penghasilan The Company - non final income
non final 21.225.928 27.532.290 tax
Anak perusahaan Subsidiaries
Pajak penghasilan non final 18.448.827 19.386.718 Non final income tax Pajak penghasilan final 8.030.010 2.440.003 Final income tax
Pajak tangguhan Deferred tax
Perusahaan 195.784 1.386.696 The Company
Anak perusahaan (2.113.169) (2.546.719) Subsidiaries Jumlah Beban Pajak 45.787.380 48.198.988 Total Tax Expense Pajak penghasilan final merupakan pajak atas
pendapatan sewa sebagian ruangan milik PLI, BHL and JR.
Final income tax represents tax on rental income from a portion of an area owned by PLI, BHL and JR.
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi konsolidasi dengan laba fiskal Perusahaan adalah sebagai berikut:
A reconciliation between income before tax per consolidated statements of income and taxable income is as follows:
2005 2004
Rp'000 Rp'000
Laba sebelum pajak m enurut laporan Income before tax per consolidated laba rugi konsolidasi 177.731.579 162.100.490 statements of incom e
Laba sebelum pajak anak
perusahaan (109.658.909) (68.496.375) Income before tax of subsidiaries Laba sebelum beban pajak
Perusahaan 68.072.670 93.604.115 Income before tax of the Com pany
Perbedaan tem porer: Tem porary differences:
Perbedaan penyusutan dan Difference between commercial
sewa guna usaha kom ersial and fiscal depreciation and
dan fiskal (1.618.843) (9.192.959) leased assets
Imbalan pasca kerja 2.469.961 2.108.373 Post-em ploym ent benefits Provision for decline in value Beban penurunan nilai persediaan 675.270 1.428.934 of inventories
Beban piutang ragu-ragu 643.865 90.429 Provision for doubtful accounts
Keuntungan penjualan aktiva Gain on sales of property and
tetap 916.745 (74.010) equipment
Jumlah 3.086.998 (5.639.233) Total
Perbedaan yang tidak dapat
diperhitungkan menurut fiskal: Permanent differences:
Denda pajak 1.252.250 4.586.344 Tax penalty
Perjam uan dan sumbangan 396.727 703.798 Representation and donation Penghasilan bunga yang telah
dikenakan pajak penghasilan Interest incom e already subjected
final (1.655.405) (433.765) to final tax
Lain-lain (341.814) (988.628) Others
Jumlah (348.242) 3.867.749 Total
Laba fiskal Perusahaan 70.811.426 91.832.631 Taxable income of the Company
(Lanjutan)
Rincian beban dan hutang pajak kini adalah sebagai berikut:
Details of current tax expense and payable are computed as follows:
2005 2004
Rp'000 Rp'000
Beban pajak kini - Perusahaan 21.225.928 27.532.290 Current tax expense - the Company Dikurangi pembayaran pajak dimuka Less prepaid taxes
Pajak penghasilan Income tax
Pasal 22 3.207.312 1.245.555 Article 22
Pasal 23 1.386.664 1.053.701 Article 23
Pasal 25 10.640.888 10.693.127 Article 25
Fiskal luar negeri 249.500 201.500 Exit tax
Jumlah 15.484.364 13.193.883 Total
Hutang pajak pasal 29 tahun berjalan Current tax payable - article 29
Perusahaan 5.741.564 14.338.407 The Company
Anak perusahaan 8.990.957 20.692.246 Subsidiaries
Jumlah hutang pajak pasal 29 Total tax payable article 29
(Catatan 16) 14.732.521 35.030.653 (see Note 16)
Pajak Tangguhan Deferred Tax
Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aktiva dan kewajiban menurut laporan keuangan dengan dasar pengenaan pajak aktiva dan kewajiban. Rincian dari aktiva dan kewajiban pajak tangguhan adalah sebagai berikut:
Deferred tax is computed based on the effect of the temporary differences between the financial statements carrying amounts assets and liabilities and their respective tax bases. The details of the deferred tax assets and liabilities of the Company and its subsidiaries are as follows:
Aktiva Pajak Tangguhan - Bersih
Aktiva pajak tangguhan merupakan jumlah bersih setelah diperhitungkan dengan kewajiban pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut:
Deferred Tax Assets - Net
Deferred tax assets represent deferred tax assets after deducting the deferred tax liabilities of the same business entity as follows:
