dari :
Tax expense of the Company and its subsidiaries consist of the following :
2012 2011
Pajak kini 299.299 335.710 Current tax
Pajak tangguhan (55.072) (254.568) Deferred tax
Jumlah beban pajak 244.227 81.142 Total tax expense
Pajak Kini
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dan laba kena pajak Perusahaan adalah sebagai berikut :
Current Tax
A reconciliation between profit before tax per consolidated statements of comprehensive income and taxable income of the Company is as follows :
2012 2011
Laba sebelum pajak menurut laporan Income before tax per consolidated
laba rugi komprehensif konsolidasian 3.758.973 2.781.853 statements of comprehensive income
Laba sebelum pajak entitas anak (1.114.766) (1.226.939) Income before tax attributable to subsidiaries
Laba sebelum pajak Perusahaan 2.644.207 1.554.914 Income before tax - the Company
Perbedaan temporer : Temporary differences :
Sewa pembiayaan (136.299) (228.676) Lease expenses
Penyambungan pelanggan 1.196.303 1.040.749 Customer connection fees
Penyusutan aset tetap (1.541.301) (1.399.864) Depreciation
Imbalan kerja 687.150 442.457 Employee benefits
Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and
penurunan nilai persediaan 60.045 35.580 decline in value of inventories
Amortisasi biaya emisi obligasi (293) (293) Amortization of bonds issuance costs
Biaya (pendapatan) yang tidak dapat Nondeductible expenses
diperhitungkan menurut fiskal (nontaxable income)
Kesejahteraan karyawan 125.617 128.044 Employee welfare
Penyusutan rumah dinas 8.662 2.224 Depreciation of guest house
Penghasilan bunga telah Interest income
dikenakan pajak final (96.057) (126.744) subjected to final tax
Beban lain tidak dapat dikurangkan 92.957 303.282 Other nondeductible expenses
Laba kena pajak Perusahaan The Company's taxable income
tahun berjalan 3.040.989 1.751.673 for the year
Rugi fiskal tahun : Fiscal losses year :
2008 (15.514.019) (15.514.019) 2008
2007 (4.032.301) (9.580.093) 2007
2006 - (3.275.029) 2006
Akumulasi rugi fiskal Perusahaan (16.505.331) (26.617.468) Accumulated fiscal losses the Company
Perhitungan beban dan utang pajak kini (pajak penghasilan lebih bayar) adalah sebagai berikut :
Current tax expense and payable (income tax overpayment) are as follows :
2012 2011
Beban pajak kini Current tax expense
Perusahaan - - The Company
Anak perusahaan 299.300 335.709 Subsidiaries
Jumlah 299.300 335.709 Total
Pembayaran pajak dimuka Prepayment of taxes
Perusahaan The Company
Pajak penghasilan Income tax
Pasal 22 52.954 15.059 Article 22
Pasal 23 17.218 1.788 Article 23
Fiskal luar negeri - - Fiscal exit
Jumlah 70.171 16.847 Total
Anak perusahaan 269.056 203.717 Subsidiaries
Jumlah 339.227 220.564 Total
Utang pajak kini setelah dikurangi Current tax payable net of pajak dibayar dimuka (39.928) 115.145 tax prepayments
Terdiri dari Consist of
Utang pajak kini Current tax payable
Perusahaan - - The Company
Anak perusahaan 138.327 190.765 Subsidiaries Jumlah hutang pajak kini 138.327 190.765 Total current tax payable Pajak penghasilan lebih bayar Income tax overpayment
Perusahaan (70.171) (16.847) The Company Anak perusahaan (108.083) (58.773) Subsidiaries
Jumlah pajak penghasilan lebih bayar (178.254) (75.620) Total income tax overpayment
Bersih (39.928) 115.145 Net
31 Maret/March 31
Rugi fiskal dan pajak penghasilan lebih bayar Perusahaan dan utang pajak entitas anak untuk tahun 2010 sudah sesuai dengan Surat Pemberitahuan Pajak yang disampaikan ke Kantor Pelayanan Pajak.
Fiscal loss and corporate income tax overpayment for the Company and tax payable for the subsidiaries for the fiscal year 2010 are in accordance with the corporate tax returns filed with the Tax Service Office.
Pajak Tangguhan Deferred Tax Rincian dari aset dan liabilitas pajak tangguhan
Perusahaan dan entitas anak adalah sebagai berikut:
The details of the Company and its subsidiaries deferred tax assets and liabilities are as follows:
Dikreditkan (dibebankan) ke laporan
laba rugi/
Credited
1 Januari/ (charged) to 31 Maret/ January 1, income for Maret 31,
2012 the period 2012
Aset Pajak Tangguhan Deferred Tax Assets
Anak Perusahaan - Bersih 18.018 491 18.509 Subsidiaries - Net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 4.598.685 171.788 4.770.473 Employee benefit obligation
Pendapatan ditangguhkan 3.576.599 257.606 3.834.205 Deferred income
Jumlah 8.175.284 429.394 8.604.678 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (13.078.516) (397.028) (13.475.544) Property, plant and equipment
Sewa pembiayaan (668.693) (49.654) (718.347) Leases
Lainnya (962) (73) (1.035) Others
Jumlah (13.748.171) (446.754) (14.194.925) Total
Bersih (5.572.887) (17.361) (5.590.248) Net
Anak Perusahaan - Bersih (4.096.473) 71.942 (4.024.531) Subsidiaries - Net Liabilitas Pajak Tangguhan - Bersih (9.669.360) 54.581 (9.614.778) Deferred Tax Liabilities - Net
Dikreditkan (dibebankan) ke laporan
laba rugi/ Credited
1 Januari/ (charged) to 31 Desember/ January 1, income for December 31,
2011 the period 2011
Aset Pajak Tangguhan Deferred Tax Assets
Entitas anak - Bersih 11.278 6.740 18.018 Subsidiaries - Net Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 3.991.696 606.989 4.598.685 Employee benefit obligation Pendapatan ditangguhkan 2.470.957 1.105.642 3.576.599 Deferred income
Jumlah 6.462.653 1.712.631 8.175.284 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (11.829.967) (1.248.549) (13.078.516) Property, plant and equipment Sewa pembiayaan (477.039) (191.654) (668.693) Leases
Lainnya (937) (25) (962) Others
Jumlah (12.307.943) (1.440.228) (13.748.171) Total Bersih (5.845.290) 272.403 (5.572.887) Net
Entitas anak - Bersih (4.134.103) 37.630 (4.096.473) Subsidiaries - Net Liabilitas Pajak Tangguhan - Bersih (9.979.393) 310.033 (9.669.360) Deferred Tax Liabilities - Net Manfaat Pajak Tangguhan 316.773 Deferred Tax Benefit
Dikreditkan (dibebankan) ke laporan
laba rugi/ Credited
1 Januari/ (charged) to 31 Desember/ January 1, income for December 31,
2010 the year 2010
Aset Pajak Tangguhan Deferred Tax Assets
Entitas anak - Bersih 8.059 3.219 11.278 Subsidiaries - Net Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 3.472.304 519.392 3.991.696 Employee benefits obligation Pendapatan ditangguhkan 2.016.269 454.688 2.470.957 Deferred revenue
Jumlah 5.488.573 974.080 6.462.653 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (10.500.837) (1.329.130) (11.829.967) Property, plant and equipment Sewa pembiayaan (381.292) (95.747) (477.039) Leases
Lainnya (645) (292) (937) Others
Jumlah (10.882.774) (1.425.169) (12.307.943) Total Bersih (5.394.201) (451.089) (5.845.290) Net
Entitas anak - Bersih (4.003.761) (130.342) (4.134.103) Subsidiaries - Net Liabilitas Pajak Tangguhan - Bersih (9.397.962) (581.431) (9.979.393) Deferred Tax Liabilities - Net Beban Pajak Tangguhan (578.212) Deferred Tax Expenses
Rekonsiliasi antara jumlah beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak efektif adalah sebagai berikut :
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to profit before tax is as follows :
2012 2011
Laba sebelum pajak menurut laporan Income before tax per consolidated
laba rugi komprehensif konsolidasian 3.758.973 2.781.853 statements of comprehensive income
Laba sebelum pajak entitas anak (1.114.766) (1.226.939) Income before tax of the subsidiaries
Laba sebelum pajak - Perusahaan 2.644.207 1.554.914 Income before tax - the Company
Beban pajak sesuai tarif yang berlaku 661.052 388.729 Tax expenses at prevailing rate
Pengaruh pajak atas Tax effect on
Pajak tangguhan tidak diakui atas Unrecognized deferred tax on
Rugi fiskal (691.496) (625.381) Fiscal losses
Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and
penurunan nilai persediaan 15.011 8.895 decline in value of inventories
Biaya (pendapatan) yang tidak dapat Nondeductible expenses
diperhitungkan menurut fiskal (nontaxable income)
Kesejahteraan karyawan 31.404 32.011 Employee welfare
Penyusutan rumah dinas 2.165 556 Depreciation of guest house
Penghasilan bunga dikenakan Interest income subjected to
pajak final (24.014) (31.686) final tax
Beban lain tidak dapat dikurangkan 23.239 75.820 Other nondeductible expenses
Jumlah beban pajak Perusahaan 17.362 (151.056) Tax expense - the Company
Beban pajak entitas anak 226.866 232.198 Tax expense - Subsidiaries
Jumlah 244.227 81.142 Total
31 Maret/March 31
Perusahaan dan entitas anak belum mempunyai dasar memadai untuk menentukan manfaat pajak masa datang aset pajak tangguhan tersebut. Aset pajak tangguhan ini akan diakui dalam laporan keuangan konsolidasian pada saat laba kena pajak tersedia dimasa akan datang.
The Company and its subsidiaries do not have a sufficient basis to determine the future tax benefit on these deferred tax assets. The deferred tax assets will be recognized in the consolidated financial statements when the taxable income becomes available in future periods.
Surat Ketetapan Pajak Tax Assessment Letters
Perusahaan The Company
Pada tahun 2011, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) atas pajak penghasilan (PPh) badan tahun pajak 2009 sebesar Rp 95.625 juta dan penetapan laba fiskal sebesar Rp 8.132.406 juta. Perusahaan juga menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) PPh pasal 4 ayat (2), pasal 21, pasal 22, pasal 23 dan pasal 26 dan Pajak Pertambahan Nilai (PPN) tahun 2009, 2007 dan 2006 dengan jumlah keseluruhan sebesar Rp 1.636.826 juta. Perusahaan mengajukan surat keberatan atas SKPKB pajak penghasilan pasal 23, pasal 26 dan pajak pertambahan nilai sebesar Rp 1.360.282 juta, sedangkan SKPKB dan STP sebesar Rp 276.544 juta telah disetujui dan dicatat Perusahaan sebagai beban lain-lain tahun 2011.
In 2011, the Company received a tax assessment letter for the overpayment (SKPLB) of corporate income tax for fiscal year 2009 amounting to Rp 95,625 million and assessment of taxable income amounting to Rp 8,132,406 million. The Company also received Tax Assessment Letters for Underpayment (SKPKB) and tax collection notice (STP) of income tax article 4 section (2), article 21, article 22, article 23 and article 26 and value added tax for fiscal year 2009, 2007 and 2006 with total amount of Rp 1,636,826 million. The Company file objection letter on SKPKB of income tax article 23, article 26 and value added tax amounting to Rp 1,360,282 million, while SKPKB and STP amounting to Rp 276,544 million has been recognized and recorded by the Company as other expense in 2011.
Pada tahun 2010, Perusahaan menerima SKPLB atas PPh badan tahun pajak 2007 sebesar Rp 11.285 juta dan penetapan rugi fiskal sebesar Rp 9.580.093 juta.
In 2010, the Company received SKPLB of corporate income tax for fiscal year 2007 amounting to Rp 11,285 million and assessment on fiscal loss amounting to Rp 9,580,093 million. Pada tahun 2010, Perusahaan juga menerima
SKPLB atas PPh badan tahun pajak 2008 sebesar Rp 62.979 juta dan penetapan rugi fiskal sebesar Rp 15.514.019 juta. Perusahaan juga menerima SKPKB dan STP PPh pasal 4 ayat (2), pasal 21, pasal 22, pasal 23, pasal 26 dan PPN tahun pajak 2008 dengan jumlah keseluruhan sebesar Rp 1.006.727 juta. Perusahaan mengajukan surat keberatan atas SKPKB PPh pasal 23 dan pasal 26 sebesar Rp 707.091 juta, sedangkan SKPKB dan STP sebesar Rp 299.636 juta, telah disetujui dan dicatat Perusahaan sebagai beban lain-lain tahun 2010. Pada tanggal 4 Oktober 2011, Direktorat Jenderal Pajak (DJP) menolak keberatan yang diajukan Perusahaan. Selanjutnya pada tanggal 23 Desember 2011, Perusahaan mengajukan banding atas penolakan dari DJP tersebut.
In 2010, the Company also received SKPLB of corporate income tax for fiscal year 2008, amounting to Rp 62,979 million and assessment for tax loss of Rp 15,514,019 million. The Company also received SKPKB and STP of income tax article 4 section (2), article 21, article 22, article 23, article 26 and value added tax for fiscal year 2008 with total amount of Rp 1,006,727 million. The Company filed an objection letter on SKPKB of income tax article 23 and article 26 amounting to Rp 707,091 million, while SKPKB and STP amounting to Rp 299,636 million has been recognized and recorded by the Company as other expense in 2010. On October 4, 2011, Director General of Tax (DJP) denied the objection filed by the Company. Furthermore, on December 23, 2011, the Company filed an appeal.
Sehubungan dengan Perusahaan mengajukan surat keberatan dan banding, pembayaran yang telah dilakukan Perusahaan atas SKPKB tersebut sebesar Rp 2.067.372 juta tanggal 31 Desember 2011 dan Rp 208.324 juta tanggal 31 Desember 2010 dicatat sebagai pajak dibayar dimuka.
Because of to the objection and appeal filed by the Company against the SKPKB, payment made by the Company for such SKPKB amounting to Rp 2,067,372 million as of December 2011 and Rp 208,324 million as of December 31, 2010 was recorded as prepaid taxes.
Entitas anak – PJB
Pada tahun 2007, PJB menerima SKPKB meliputi PPh pasal 15, pasal 21 dan pasal 23 sejumlah Rp 112.477 juta. PJB mengajukan keberatan atas SKPKB tersebut. Pada tahun 2008, Direktur Jenderal Pajak (DJP) menolak keberatan yang diajukan PJB dan PJB mengajukan banding atas penolakan dari DJP tersebut. Pembayaran yang telah dilakukan atas SKPKB sebesar Rp 22.194 juta pada tanggal 31 Desember 2010 dicatat sebagai pajak dibayar dimuka.
Subsidiary – PJB
In 2007, PJB received SKPKB for income tax article 15, article 21 and article 23 amounting to Rp 112,477 million. PJB filed an objection letter on these SKPKB. In 2008, Director General of Tax (DJP) denied the objection filed by PJB and PJB has filed an appeal for such refusal. Payment made for such SKPKB amounting to Rp 22,194 million as of December 31, 2010 were recorded as prepaid taxes.
49. LABA PER SAHAM DASAR 49. BASIC EARNINGS PER SHARE