Manfaat (beban) pajak Grup terdiri dari: Tax benefit (expense) of the Group consist of the
following:
2012 2011
US$ US$
Pajak kini Current tax
Perusahaan (450.105) (739.641) The Company Entitas Anak (6.397.457) (4.953.300) Subsidiaries
Pajak tangguhan Deferred tax
Perusahaan (53.969) 185.654 The Company Entitas Anak (847.277) 498.259 Subsidiaries Jumlah (7.748.808) (5.009.028) Total
Pajak Penghasilan Non Final Non Final Income Tax
Sampai dengan 31 Desember 2012 Perusahaan masih belum mendapat persetujuan dari Direktorat
Jenderal Pajak untuk melakukan pelaporan
perpajakan dalam mata uang Dolar Amerika Serikat (mata uang fungsional), sehingga perhitungan rugi fiskal masih dilakukan berdasarkan laba rugi komprehensif dalam mata uang Rupiah sebagai berikut:
Up to December 31, 2012, the Company has not obtained the approval from Directorate General of Taxes to report its taxation reporting in US Dollar (functional currency), thus the fiscal loss calculation is based on the comprehensive income in Rupiah currency as follows:
2012 2011
Rp '000 Rp '000
Loss before tax attributable to the Rugi sebelum pajak Perusahaan dalam Company in tax reporting currency
mata uang pelaporan pajak (Rupiah) (94.130.617) (35.223.037) (Rupiah)
Beda waktu: Timing differences:
Biaya masih harus dibayar 423.495 5.131.370 Accrued expenses
Penyusutan dan amortisasi 4.571.618 3.674.961 Depreciation and amortization Lainnya (3.356.939) (6.231.719) Others
Beda tetap: Permanent differences:
Deviden luar negeri 15.288.959 15.467.722 Offshore dividend Beban yang tidak dapat diperhitungkan
menurut fiskal 53.193.257 21.663.044 Nondeductible expenses Bagian laba bersih entitas Equity in net earnings of
asosiasi - bersih (3.871.686) (4.513.169) associates - net Beban (pendapatan terkait) Expenses (related income)
yang telah dikenakan pajak yang already subjected to
bersifat final: final tax:
Pendapatan jasa (41.955.327) (57.404.421) Service revenues
Beban 79.633.949 79.148.689 Expenses
Lainnya (765.073) (1.972.700) Others
Penghasilan kena pajak Perusahaan Taxable income of the Company berdasarkan tarif pajak non-final 9.031.636 19.740.740 subjected to non-final tax rates
Penghasilan kena pajak: Taxable income:
Perusahaan Company
Final 41.817.106 57.374.791 Final
US$ Rp '000 US$ Rp '000
Beban pajak kini Current tax expense
Perusahaan Company
Final 216.609 2.094.612 195.399 1.771.878 Final Non-final 233.496 2.257.909 544.242 4.935.185 Non-final Jumlah pajak kini 450.105 4.352.521 739.641 6.707.063 Total current tax
Pajak dibayar di muka Prepayments of taxes
Perusahaan Company Final Final Pasal 4(2) 175.403 1.696.143 135.628 1.229.879 Article 4(2) Pasal 15 28.511 275.703 38.989 353.555 Article 15 Non-final Non-final Pasal 23 232.388 2.247.189 347.139 3.147.859 Article 23
Jumlah pajak dibayar di muka 436.302 4.219.035 521.756 4.731.293 Total prepayments of taxes Utang pajak - Perusahaan 13.803 133.486 217.885 1.975.770 Tax payable - Company
Utang pajak Tax payable
Perusahaan dan entitas anak Company and local
di dalam negeri 1.624.929 830.867 subsidiaries
Entitas anak di luar negeri Foreign subsidiaries
termasuk utang pajak tahun including prior year sebelumnya 1.355.033 1.222.314 tax payables Pajak lebih bayar entitas anak 129.559 13.174 Prepaid tax - subsidiaries
2012 2011
Berdasarkan Undang-Undang Perpajakan Indonesia, Perusahaan melaporkan pajak berdasarkan sistem
self-assessment. Fiskus dapat menetapkan atau mengubah pajak-pajak tersebut dalam jangka waktu tertentu sesuai dengan peraturan yang berlaku.
Under the Tax Laws of Indonesia, the Company submits tax returns on the basis of self-assessment. The tax authorities may assess or amend taxes within the statute of limitation under the prevailing regulations.
Laba kena pajak Perusahaan dalam Rupiah menjadi dasar dalam pelaporan SPT tahunan Pph badan untuk tahun 2012 dan 2011.
Taxable income of the Company in Rupiah is used as basis for the 2012 and 2011 annual tax return.
Pajak Tangguhan 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/
Credited
1 Januari/ (charged) to 31 Desember/
January 1, income for Translation Decemb er 31,
2012 the year adjustment 2012
US$ US$ US$ US$
As et pajak tangguhan - Perusahaan Deferred tax assets - the Company
Imbalan pasca kerja 922.470 (5.270) - 917.200 Pos t employee benefits Biaya mas ih harus dibayar 179.761 (52.400) - 127.361 Accrued expenses Aset tetap 155.240 3.701 - 158.941 Property and equipment As et pajak tangguhan 1.257.471 (53.969) - 1.203.502 Deferred tax assets
As et pajak tangguhan Deferred tax assets
Perus ahaan 1.257.471 (53.969) - 1.203.502 The Company Entitas anak 2.811.695 (329.491) (154.732) 2.327.472 Subsidiaries As et pajak tangguhan 4.069.166 (383.460) (154.732) 3.530.974 Deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Dikreditkan (dibebankan)
ke laporan laba rugi/
Credited
1 Januari/ (charged) to 31 Desember/
January 1, income for Translation Decemb er 31,
2011 the year adjustment 2011
US$ US$ US$ US$
Aset pajak tangguhan - Perusahaan Deferred tax assets - the Company
Imbalan pasca kerja 971.717 (49.247) - 922.470 Post employee benefits Biaya masih harus dibayar 47.126 132.635 - 179.761 Accrued expenses Aktiva tetap 70.116 85.124 - 155.240 Property and equipment
Lainnya (17.142) 17.142 - - Others
Aset pajak tangguhan 1.071.817 185.654 - 1.257.471 Deferred tax assets
Aset pajak tangguhan Deferred tax assets
Perusahaan 1.071.817 185.654 - 1.257.471 The Company Entitas anak 1.635.737 1.238.446 (62.488) 2.811.695 Subsidiaries Aset pajak tangguhan 2.707.554 1.424.100 (62.488) 4.069.166 Deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Entitas Anak (459.799) (740.187) 29.126 (1.170.860) Subsidiaries
Rekonsiliasi antara beban pajak Perusahaan dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense of the Company and the amounts computed by applying the effective tax rate to profit before tax is as follows:
2012 2011
Rp '000 Rp '000
Rugi sebelum pajak Perusahaan dalam Loss before tax attributable to the Company mata uang pelaporan pajak - Rupiah (94.130.617) (35.223.037) in tax reporting currency - Rupiah Manfaat pajak sesuai dengan tarif Tax benefits by applying effective
pajak yang berlaku (23.532.654) (8.805.759) tax rates Deviden luar negeri 3.822.240 3.866.931 Offshore dividend Beban yang tidak dapat diperhitungkan
menurut fiskal 13.298.314 5.415.760 Tax effect of nondeductible expense Bagian laba bersih entitas Tax expense on equity in net income
asosiasi - bersih (967.922) (1.128.292) of associates
Beban (pendapatan terkait) Expenses (related income) already yang telah dikenakan pajak yang subjected to final tax:
bersifat final:
Pendapatan jasa (10.488.832) (14.351.105) Service revenues Beban 19.908.487 19.787.173 Expenses Lainnya 740.167 (1.533.032) Others
Beban pajak Perusahaan-nonfinal Tax expense of the Company-nonfinal dan beban pajak tangguhan 2.779.801 3.251.675 and deferred tax expenses
2012 2011
US$ US$
Beban pajak Perusahaan-nonfinal Tax expense of the Company-nonfinal dan beban pajak tangguhan and deferred tax expenses Translasi IDR ke US$ 287.465 358.588 Translation from IDR to US$ Beban pajak Perusahaan-Final 216.609 195.399 Tax expense of the Company-Final Beban pajak Perusahaan 504.074 553.987 Tax expense of the Company Beban pajak Entitas Anak 7.244.734 4.455.041 Tax expense of the - Subsidiaries Beban pajak 7.748.808 5.009.028 Tax expense