a. Beban pajak Grup terdiri dari: a. Tax expense of the Group consists of the following:
2013 2012
Pajak kini 257.343 329.614 Current tax
Pajak tangguhan (2.033) (39.300) Deferred tax
Jumlah 255.310 290.314 Total
b. Pajak Kini b. Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut:
A reconciliation between income before tax per consolidated statements of comprehensive income and taxable income is as follows:
2013 2012
Laba sebelum pajak menurut laporan Income before tax per consolidated
laba rugi komprehensif konsolidasi 895.947 1.364.891 statements of comprehensive income
Laba sebelum pajak entitas anak (235.063) (550.130) Income before tax of the subsidiaries
Laba sebelum pajak Perusahaan 660.884 814.761 Income before tax of the Company
Perbedaan temporer: Temporary differences:
Imbalan kerja jangka panjang 76.426 58.628 Long-term employee benefits
Pencadangan piutang ragu-ragu 253 20 Provision for doubtful accounts
Perbedaan penyusutan komersial Difference between fiscal and commercial
dan fiskal (75.792) (32.277) depreciation
Jumlah 887 26.371 Net
Perbedaan tetap: Permanent differences:
Beban fasilitas 71.040 55.422 Facility expenses
Beban yang tidak dapat
dikurangkan - bersih 15.118 - Nondeductible expenses - net
Penghasilan sewa (1.289) (3.607) Rental income
Penghasilan bunga yang sudah Interest income already subjected to
dikenakan pajak final (6.571) (30.014) final tax
Jumlah 78.298 21.801 Net
Laba kena pajak Perusahaan 740.069 862.933 Taxable income during the year
Perhitungan beban dan lebih bayar pajak kini adalah sebagai berikut:
The current tax expense and overpayment are computed as follows:
2013 2012
Beban pajak kini Perusahaan Current tax of the Company
20% x Rp 740.069 tahun 2013/ 20% x Rp 740,069 in 2013
dan Rp 862.933 tahun 2012 148.014 172.586 and Rp 862,933 in 2012
Jumlah pajak kini 148.014 172.586 Total current tax
Dikurangi pembayaran pajak dimuka 279.721 221.938 Less prepaid income tax
2013 2012
Rincian beban pajak kini Current tax expense
Perusahaan 148.014 172.586 The Company
Entitas anak 109.329 157.028 Subsidiaries
Jumlah pajak kini 257.343 329.614 Total Current Tax
Rincian lebih bayar pajak kini Details of current tax overpayment
Perusahaan 131.707 49.352 The Company
Entitas anak 44.833 7.540 Subsidiaries
Jumlah (Catatan 9) 176.540 56.892 Total (Note 9)
Rincian utang pajak kini Details of current tax payable
Perusahaan - - The Company
Entitas anak 24.494 42.724 Subsidiaries
Jumlah (Catatan 15) 24.494 42.724 Total (Note 15)
Laba kena pajak dan beban pajak Perusahaan tahun 2012 adalah sesuai dengan Surat Pemberitahuan Pajak (SPT) yang disampaikan kepada Kantor Pelayanan Pajak.
The taxable income and tax expense of the Company in 2012 are in accordance with the Corporate Tax Return filed with the Tax Service Office.
Pada bulan Desember 2007, Pemerintah mengeluarkan aturan penurunan tarif pajak penghasilan sebesar 5% dari tarif pajak penghasilan yang berlaku efektif tanggal 1 Januari 2008 untuk Perseroan Terbuka, apabila syarat-syarat tertentu mengenai komposisi pemegang saham terpenuhi. Perusahaan telah memenuhi persyaratan-persyaratan tersebut dan beranggapan akan tetap memenuhi persyaratan tersebut sampai dengan saat Perusahaan dapat merealisasikan pajak tangguhan tersebut dan karenanya telah mengaplikasikan penurunan tarif pajak dalam penghitungan pajak penghasilan tangguhan tahun 2013 dan 2012. Sehingga, aset pajak tangguhan per 31 Desember 2013 dan 2012 telah dihitung dengan menggunakan tarif-tarif tersebut.
In December 2007, the Government issued a regulation relating to a further tax rate reduction of 5% from the applicable tax rates for publicly listed entities effective January 1, 2008, if they comply with certain requirements relating to shareholding composition. The Company has complied with these requirements and expects to still comply at the time that the Company expects to realize the deferred tax and therefore, has applied the reduced tax rates in determining its 2013 and 2012 deferred tax benefit. Further, the deferred tax assets - net as of December 31, 2013 and 2012 have been calculated using these enacted rates.
c. Pajak Tangguhan c. Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan Grup adalah sebagai berikut:
The details of the Group’s deferred tax assets and liabilities are as follows:
Dikreditkan (dibebankan) ke Laporan Laba Rugi
Komprehensif Konsolidasian/ Selisih Kurs Credited in (Charged to) karena Penjabaran Consolidated Statement of
1 Januari 2013/ Laporan Keuangan/ Comprehensive Income 31 Desember 2013/ January 1, 2013 Translation Adjustment for the Year December 31, 2013
Perusahaan/The Company Aset (liabilitas) pajak tangguhan:/ Deferred tax assets (liabilities):
Penyisihan piutang ragu-ragu/
Allowance for doubtful accounts 122 - 51 173
Keuntungan (kerugian) penjualan aset tetap/
gain (loss) sale of property, plant, and equipment 191 - (191) -Liabilitas imbalan kerja jangka panjang/
Long-term employee benefits liability 75.981 - 15.285 91.266
Akumulasi penyusutan aset tetap/ Accumulated depreciation of property,
plant and equipment (5.198) - (16.521) (21.719)
Jumlah/Total 71.096 - (1.376) 69.720
Entitas anak/Subsidiaries Aset pajak tangguhan/
Deferred tax assets 8.292 14 3.409 11.715
Jumlah/Total 79.388 14 2.033 81.435
Aset pajak tangguhan/
Deferred tax assets 113.819 94.636
Liabilitas pajak tangguhan/
Deferred tax liabilities (34.431) (13.201)
Saldo Aset Dikreditkan Entitas Anak (dibebankan) ke Sehubungan dengan Laporan Laba Rugi
Akuisisi dan Komprehensif penggabungan usaha/ Konsolidasian/ Balance of Subsidiary Credited in (Charged to)
Assets Related with Consolidated Statement of
1 Januari 2012/ the Acquisition Subsidiary Comprehensive Income 31 Desember 2012/ January 1, 2012 and merger for the Year December 31, 2012
Perusahaan/The Company Aset (liabilitas) pajak tangguhan:/ Deferred tax assets (liabilities):
Penyisihan piutang ragu-ragu/
Allowance for doubtful accounts 119 - 3 122
Keuntungan (kerugian) penjualan aset tetap/
gain (loss) sale of property, plant, and equipment - 191 - 191
Penyisihan bonus/
Provision for bonus 118 - (118)
-Liabilitas imbalan kerja jangka panjang/
Long-term employee benefits liability 42.613 27.053 6.315 75.981
Akumulasi penyusutan aset tetap/ Accumulated depreciation of property,
plant and equipment (15.454) (17.965) 28.221 (5.198)
Sewa pembiayaan/
Lease liabilities (19) - 19
-Jumlah/Total 27.377 9.279 34.440 71.096
Entitas anak/Subsidiaries Aset pajak tangguhan/
Deferred tax assets 11.735 (8.303) 4.860 8.292
Jumlah/Total 39.112 976 39.300 79.388
Aset pajak tangguhan/
Deferred tax assets 73.382 113.819
Liabilitas pajak tangguhan/
Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut:
Reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before tax of the Company is as follows:
2013 2012
Laba sebelum pajak menurut laporan Income before tax per consolidated laba rugi komprehensif konsolidasian 895.947 1.364.891 statements of comprehensive income Laba sebelum pajak entitas anak (235.063) (550.130) Income before tax of the subsidiaries Laba sebelum pajak Perusahaan 660.884 814.761 Income before tax of the Company Pajak dengan tarif yang berlaku 132.177 162.952 Tax expense at effective tax rates
Perbedaan tetap Permanent differences:
Beban fasilitas 14.208 11.084 Facility expenses
Beban yang tidak dapat
dikurangkan - bersih 3.024 - Nondeductible expenses - net Penghasilan sewa (258) (721) Rental income
Penghasilan bunga yang sudah dikenakan Interest income already subjected to
pajak final (1.314) (6.003) final tax
Bersih 15.660 4.360 Net
Penyesuaian estimasi pajak tangguhan 1.553 (29.166) Adjustment on deferred tax Jumlah beban pajak Perusahaan 149.390 138.146 Tax expense of the Company Beban pajak entitas anak 105.920 152.168 Tax expense of the subsidiaries
Beban pajak 255.310 290.314 Tax expense
31. Dividen dan Cadangan Umum 31. Dividends and General Reserve
Berdasarkan risalah Rapat Umum Pemegang Saham Tahunan yang didokumentasikan dalam Akta No. 68 tanggal 12 Juni 2013 dari Dr. Irawan Soerodjo, SH, Msi, notaris di Jakarta, pemegang saham menyetujui pembagian dividen untuk tahun 2012 sebesar Rp 212.804 atau Rp 20 (dalam Rupiah penuh) per lembar saham dan pembentukan cadangan sebesar Rp 30.000. Dividen ini telah dibayar seluruhnya pada tanggal 29 Juli 2013.
Based on the General Stockholder’s Meeting as documented in Notarial Deed No. 68 dated June 12, 2013 of Dr. Irawan Soerodjo, SH, Msi, a public notary in Jakarta, the stockholders approved the declaration of cash dividends for the year 2012 totaling to Rp 212,804 or Rp 20 (in full Rupiah) per share and appropriation of general reserve amounting to Rp 30,000. These dividends were settled on July 29, 2013.
Berdasarkan risalah Rapat Umum Pemegang Saham Tahunan yang didokumentasikan dalam Akta No. 85 tanggal 7 Juni 2012 dari Dr. Irawan Soerodjo, SH, Msi, notaris di Jakarta, pemegang saham menyetujui pembagian dividen untuk tahun 2011 sebesar Rp 159.604 atau Rp 75 (dalam Rupiah penuh) per lembar saham dan pembentukan cadangan sebesar Rp 16.000. Dividen ini telah dibayar seluruhnya pada tanggal 20 Juli 2012.
Based on the General Stockholder’s Meeting as documented in Notarial Deed No. 85 dated June 7, 2012 of Dr. Irawan Soerodjo, SH, Msi, a public notary in Jakarta, the stockholders approved the declaration of cash dividends for the year 2011 totaling to Rp 159,604 or Rp 75 (in full Rupiah) per share and appropriation of general reserve amounting to Rp 16,000. These dividends were settled on July 20, 2012.
32. Sifat dan Transaksi Hubungan Berelasi 32. Nature of Relationship and Transactions with