RESTRUCTURING TRANSACTION AMONG ENTITIES UNDER COMMON CONTROL
23. BEBAN USAHA Rinciannya sebagai berikut :
22. DIRECT EXPENSES
The details are as folows :
2 0 0 8 2 0 0 7
Listrik, Telepon dan Air 4.189.246.360 4.103.266.753 Electricity, Telephone and Water
P e n y u s u t a n 4.015.425.003 2.244.829.088 D e p r e c i a t i o n
Gaji, Upah dan Tunjangan 3.373.399.793 1.907.867.673 Salaries, Wages and Allowances
Perbaikan dan Pemeliharaan 2.185.759.714 1.286.893.447 Repairs and Maintenance
Bahan Bakar 1.085.443.707 - Fuel and Oil
Pajak dan Perijinan 611.667.465 353.456.000 Taxes and Licences
A s u r a n s i 538.628.478 172.588.107 I n s u r a n c e
Makanan dan Minuman 392.362.104 - Food and Beverage
A m o r t i s a s i 178.661.715 - A m o r t i z a t i o n
Keperluan Kapal 111.184.251 - H o u s e k e e p i n g
Perjalanan Dinas 109.511.794 2.680.000 T r a v e l l i n g
P e r l e n g k a p a n 82.903.176 - S u p p l i e r
Pengelola Parkir 47.352.521 23.497.500 Parking and Management
K om i s i 37.800.000 84.296.331 C o m m i s s i o n s
K o m u n i k a s i 23.199.488 - C o m m u n i c a t i o n
Keamanan dan Kebersihan 20.145.000 19.315.000 Security and Cleaning Service
J u m l a h 17.002.690.569 10.198.689.899 T o t a l
23. BEBAN USAHA Rinciannya sebagai berikut :
23. OPERATING EXPENSES
The details are as folows :
2 0 0 8 2 0 0 7
Gaji, Upah dan Tunjangan 6.069.507.289 5.213.821.858 Salaries, Wages and Allowances
Iklan dan Promosi 855.207.933 - Advertising and Promotion
Jasa Profesional 436.581.518 352.124.800 Professional Fees
Imbalan Pasca Kerja 335.822.746 302.046.208 Post-Employment Benefits
Keperluan Kantor 271.862.158 195.368.090 Office Supplies
Administrasi Saham 261.995.321 278.773.866 Stock Administration
Pajak dan Perijinan 172.840.082 150.586.845 Taxes and Licences
Perjalanan Dinas 152.175.704 116.562.045 T r a v e l l i n g
K o m u n i k a s i 124.822.963 187.901.399 C o m m u n i c a t i o n
P e n y u s u t a n 103.955.263 155.501.959 D e p r e c i a t i o n
Listrik, Telepon dan Air 98.876.616 9.836.700 Electricity, Telephone and Water
S e w a 35.000.000 - R e n t a l
Sumbangan dan Perjamuan 33.933.990 45.526.955 Entertainment and Donation
A s u r a n s i 13.686.176 2.921.855 I n s u r a n c e
Perbaikan dan Pemeliharaan 10.653.100 3.675.000 Repairs and Maintenance
Lain-lain 535.936.745 296.119.904 O t h e r s
24. P E R P A J A K A N
Rincian per 31 Desember sebagai berikut :
24. T A X A T I O N
The details as of December 31, are as follows :
2 0 0 8 2 0 0 7
Pajak Dibayar di Muka Prepaid Taxes
Pajak Penghasilan Final 108.620.781 85.597.152 Final Income Tax
Pajak Pertambahan Nilai 143.557.155 109.592.450 Value Added Tax
Pajak Penghasilan atas
Pengalihan Hak atas Tanah Income Tax on Transfer of Landrights
dan Bangunan 80.573.000 80.573.000 and Building
J u m l a h 332.750.936 275.762.602 T o t a l
Hutang Pajak Taxes Payable
Pajak Penghasilan Final 77.413.927 9.360.379 Final Income Tax
Pajak Penghasilan Pasal 21 456.902.827 146.985.250 Income Tax Article 21
Pajak Penghasilan Pasal 23 1.259.492 816.122 Income Tax Article 23
Pajak Penghasilan Pasal 29 6.426.050 - Income Tax Article 29
Pajak Pertambahan Nilai 240.618.617 167.076.689 Value Added Tax
Surat Tagihan Pajak - Pajak Tax Collection Letter - Value Added
Pertambahan Nilai - 2005 2.938.376.364 - Tax - 2005
Surat Tagihan Pajak - Pajak
Penghasilan atas Pengalihan Tax Collection Letter - Income Tax on
Hak atas Tanah dan Bangunan Transfer of Landrights and Building
- 2005 1.119.188.181 - - 2005
J u m l a h 4.840.185.458 324.238.440 T o t a l
Perusahaan dan Anak Perusahaan akan menyelesaikan seluruh kewajiban perpajakan lainnya, jika ada, pada saat jatuh tempo.
Pajak Penghasilan Pajak Penghasilan Final
Pajak Penghasilan Final merupakan Pajak Penghasilan atas penghasilan yang diterima oleh Perusahaan dan Anak Perusahaan baik yang dipotong oleh penyewa maupun yang disetor Perusahaan dan Anak Perusahaan dari sewa ruang perkantoran.
The Company and Subsidiaries will settle all taxes payable, if any, as and when they fall due.
Income Tax Income Tax - Final
This account represents final income tax on the income of the Company and Subsidiaries which are withheld by tenants or paid by the Company and Subsidiaries for the office space rentals.
24. P E R P A J A K A N (Lanjutan) Pajak Penghasilan (Lanjutan) Pajak Penghasilan Non Final
Pajak Kini
P e r u s a h a a n
Rekonsiliasi antara rugi sebelum taksiran pajak penghasilan menurut Laporan Laba Rugi komersial dengan rugi fiskal sebagai berikut :
24. T A X A T I O N (Continued) Income Tax (Continued) Income Tax – Non Final Current Tax
The Company
Reconciliation between loss before provision for income tax based on the Consolidated Statements of Income and fiscal loss is as follows :
2 0 0 8 2 0 0 7
Loss before Provision for Income Tax
Rugi sebelum Pajak menurut based on Consolidated Statements
Laporan Laba Rugi Konsolidasi (41.135.932.036) (3.494.506.377) of Income
Rugi sebelum Pajak Anak Loss before Provision for Income Tax
Perusahaan 37.303.663.274 (1.105.388.522) - Subsidiaries
Rugi sebelum Pajak Perusahaan Loss before Provision for Income Tax
- Tidak Final (3.832.268.762) (4.599.894.899) of Company - Non Final
Beda Waktu : Timing Differences :
Imbalan Pasca Kerja 84.415.019 67.870.080 Post-Employment Benefits
P e n y u s u t a n (3.609.273) 6.032.568 D e p r e c i a t i o n
Laba atas Penjualan Aktiva Tetap - (464.120.668) Gain on Sale of Equipment
Jumlah Beda Waktu 80.805.746 (390.218.020) Total Timing Differences
Beda Tetap : Permanent Differences :
Gaji, Upah dan Tunjangan 772.715.767 835.649.212 Salaries, Wages and Allowances
Beban Bunga 245.071.663 - Interest Expense
K o m u n i k a s i 9.213.800 - C o m m u n i c a t i o n
Sumbangan dan Perjamuan 7.787.540 10.927.955 Entertainment and Donation
Selisih Kurs (1.566.478.549) (888.545.334) Difference in Foreign Currency Translation
Penghasilan Bunga dan Jasa Giro (145.835.182) (91.650.404) Interest Income
D i v i d e n (9.623.530) (9.447.900) D i v i d e n d s
Lain-lain 604.616.913 597.267.269 O t h e r s
Jumlah Beda Tetap (82.531.578) 454.200.798 Total Permanent Differences
Rugi Fiskal (3.833.994.594) (4.535.912.121) Fiscal Loss
Kompensasi Rugi Fiskal Tahun : Compensation of Fiscal Losses :
2 0 0 2 - (29.680.123.297) 2 0 0 2
2 0 0 3 (17.415.692.311) (17.415.692.311) 2 0 0 3
2 0 0 5 (8.036.573.855) (8.036.573.855) 2 0 0 5
2 0 0 6 (39.318.718.203) (39.318.718.203) 2 0 0 6
2 0 0 7 (4.535.912.121) - 2 0 0 7
Akumulasi Rugi Fiskal (73.140.891.084) (98.987.019.787) Accumulated Fiscal Losses
PT Asri Kencana Gemilang (Anak Perusahaan)
PT Asri Kencana Gemilang (A Subsidiary)
2 0 0 8 2 0 0 7
Laba (Rugi) Fiskal 59.507.801 (259.887.615) Fiscal Income (Loss)
24. P E R P A J A K A N (Lanjutan)
Pada tahun 2008, Perusahaan menerima Surat Tagihan Pajak No. 00001/137/05/063/08 tanggal 4 Juli 2008 atas Pajak Pertambahan Nilai tahun 2005 dan sanksi administrasi sebesar Rp 3.848.000.000. Atas Surat Tagihan Pajak tersebut, Perusahaan membukukan sebesar Rp 3.438.376.364 dan telah diangsur sebesar Rp 500.000.000 pada tahun 2008 sedangkan sisanya akan dilakukan peninjauan kembali. Perusahaan juga menerima Surat Tagihan Pajak No. 00021/106/05/063/08 tanggal 3 Juli 2008 atas Pajak Penghasilan Badan tahun 2005 dan sanksi administrasi sebesar Rp 1.924.000.000. Atas Surat Tagihan Pajak tersebut Perusahaan hanya membukukan sebesar Rp 1.719.188.181 dan telah diangsur sebesar Rp 600.000.000 pada tahun 2008.
Perusahaan akan mengajukan peninjauan kembali atas Surat Tagihan Pajak – Pajak Pertambahan Nilai dan Pajak Penghasilan Badan tersebut.
Pajak Tangguhan
Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan kewajiban menurut Laporan Keuangan dengan dasar pengenaan pajak aset dan kewajiban serta rugi fiskal yang dapat dikompensasikan. Perhitungan pajak tangguhan untuk tahun yang berakhir pada tanggal 31 Desember 2008 dan 2007 menghasilkan aset pajak tangguhan dan menurut manajemen Perusahaan dan Anak Perusahaan, aset pajak tangguhan tersebut belum dapat ditentukan manfaatnya di masa yang akan datang, sehingga Perusahaan dan Anak Perusahaan tidak menghitung aset pajak tangguhan atas perbedaan temporer dan rugi fiskal tersebut.
24. T A X A T I O N (Continued)
In 2008, the Company received Tax Collection Letter of Value Added Tax and penalty No. 00001/137/05/063/08 dated July 4, 2008 amounting to Rp 3,848,000,000. The Company has recorded such Tax Collection Letter amounting to Rp 3,438,376,364 and paid the installment amounting to Rp 500,000,000 in 2008 and the rest amount will be file judicial review.
The Company also received Tax Collection Letter of Corporate Income Tax and penalty No. 00021/106/05/063/08 dated July 3, 2008 amounting to Rp 1,924,000,000. The Company has recorded such Tax Collection Letter amounting to Rp 1,719,188,181 and paid the installment amounting to Rp 600,000,000 in 2008.
The Company will file Juducial Review on such Tax Collection Letter of Value Added Tax and Corporate Income Tax.
Deferred Tax
Deferred tax is computed based on the effect of temporary differences between the carrying amounts of assets and liabilities based on the Financial Statements with the tax bases of assets and liabilities and compensated fiscal loss. The computation of deferred tax for the years ended December 31, 2008 and 2007 resulted in deferred tax assets, and according to the management of the Company and Subsidiaries, the deferred tax assets cannot be determined to be realized in the near future. Consequently, the Company and Subsidiaries did not calculate the deferred tax assets on the timing differences and fiscal loss.
25. LABA (RUGI) PER SAHAM