Beban pajak Grup terdiri dari: The tax expense of the Group consists of the
following: 30 Juni/ 30 June/ June 30, Juni 30, 2012 2011 Rp ‘000 Rp ‘000
Pajak Kini (26.397.792) - Current tax
Pajak tangguhan 65.121.309 33.708 Deferred tax
Jumlah 38.723.517 33.708 Total
Pajak Kini Current Tax
Rekonsiliasi antara rugi sebelum pajak penghasilan menurut laporan laba rugi komprehensif dengan rugi kena pajak adalah sebagai berikut:
A reconciliation between loss before tax per statements of comprehensive loss and accumulated fiscal losses is as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2012 2011
Rp'000 Rp'000
Laba sebelum pajak menurut laporan laba Income before tax per consolidated statements of rugi komprehensif konsolidasian 855.703.317 (150.554) comprehensive income
Laba sebelum pajak anak perusahaan - bersih (862.184.891) - Income before tax of subsidiaries - net
Laba sebelum pajak Induk Perusahaan (6.481.574) (150.554) Income before tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan pasti pasca-kerja 17.375 14.775 Defined benefit post-employment expense Penyisihan piutang ragu-ragu - bersih (78.814) 120.058 Provision for doubtful accounts - net
(61.439)
134.833
Perbedaan tetap: Permanent differences:
Sumbangan 3.124 2.437 Donations Jasa giro (94.412) (2.204) Current accounts
Denda pajak - 159.103 Tax penalties
Umum dan administrasi - 1.143 General and administrative expenses (91.288)
160.479
Rugi fiskal sebelum kompensasi rugi fiskal Fiscal loss before application of tahun lalu (6.634.301) 144.758 prior year's fiscal loss
Kompensasi rugi fiskal tahun lalu Application of prior year's fiscal loss
2011 (1.048.792) - 2011
2010 (600.476) (600.476) 2010
2009 (495.341) (495.341) 2009
Akumulasi rugi fiskal (8.778.910) (951.059) Accumulated fiscal losses
Perusahaan memiliki saldo akumulasi rugi fiskal periode enam bulan yang berakhir 30 Juni 2012 dan tahun yang berakhir 31 Desember 2011 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the six-month period ended June 30, 2012 and for the year ended December 31, 2011 since the Company is in fiscal loss position.
Pajak Tangguhan Deferred Tax
Dikreditkan Aset pajak Dikreditkan
(dibebankan) ke tangguhan (dibebankan) ke
laporan rugi entitas anak laporan rugi
komprehensif/ yang diakuisisi/ komprehensif/
Credited (charged) Deferred tax Credited (charged)
1 Januari/ to consolidated 31 Desember/ assets to consolidated 30 Juni/
January 1, statement of December 31, acquired statement of June 30,
2011 comprehensive loss 2011 subsidiary comprehensive loss 2012
Rp '000 Rp '000 Rp '000 Rp '000 Rp '000 Rp '000
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Penyisihan untuk: Allowances for:
Penurunan nilai piutang (25.433) 45.137 19.704 - (19.704) - Doubtful accounts
Penurunan nilai persediaan Decline in value of inventories
dan persediaan usang - 65.678 65.678 - - 65.678 and obsolescence
Cadangan imbalan pasti Defined-benefit post-employment
pasca-kerja 577 40.711 41.288 - 4.344 45.632 reserve (24.856)
151.526 126.670 - (15.360) 111.310
Entitas Anak - - - 2.799.918 10.123.466 12.923.384 The Subsidiary Jumlah (24.856) 151.526 126.670 2.799.918 10.108.106 13.034.694 Total
Liabilitas pajak tangguhan Deferred tax liability
Perusahaan The Company
Sewa pembiayaan - (10.669) (10.669) - - (10.669) Capital lease
Entitas Anak - - - (684.212.452) (75.229.415) (759.441.867) The Subsidiary
Jumlah - (10.669) (10.669) (684.212.452) (75.229.415) (759.452.536) Total Aset (liabilitas) pajak tangguhan -
bersih (24.856) 140.857 116.001 (681.412.534) (65.121.309) (746.417.842) Deferred tax asset (liabilities) - net
Sesuai dengan peraturan pajak yang berlaku, rugi fiskal dapat dikompensasikan dengan laba kena pajak untuk periode 5 tahun mendatang sejak terjadinya rugi fiskal tersebut. Namun demikian, manajemen berkeyakinan bahwa Perusahaan tidak akan dapat menghasilkan penghasilan kena pajak yang memadai terhadap akumulasi rugi fiskal. Aset pajak tangguhan yang tidak diakui atas rugi fiskal sebesar Rp 2.194.728 ribu dan Rp 237.765 ribu pada tanggal 30 Juni 2012 dan 2011.
According to tax regulations, fiscal losses can be carried forward and applied against the taxable income immediately within a period of five years after such fiscal losses were incurred. However, management believes that the Company will not be able to generate sufficient taxable income against which fiscal losses can be utilized. Unrecognized deferred tax assets on fiscal losses amounted to Rp 2,194,728 thousand and Rp 237,765 thousand as of June 30, 2012 and 2011, respectively.
Rekonsiliasi antara rugi fiskal dan hasil perkalian rugi akuntansi sebelum pajak menurut laporan rugi komprehensif dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the fiscal losses and the amounts computed by applying the effective tax rates to loss before tax per statements of comprehensive loss is as follows:
2012 2011
Rp'000 Rp'000
Laba sebelum pajak menurut laporan laba Income before tax per consolidated statements of rugi komprehensif konsolidasian 855.703.317 (150.554) comprehensive income
Laba sebelum pajak anak perusahaan - bersih (862.184.891) - Income before tax of subsidiaries - net Laba sebelum pajak Induk Perusahaan (6.481.574) (150.554) Income before tax of the Company Penghasilan pajak dengan tarif pajak yang
berlaku (1.620.394) (37.639) Tax benefit at effective tax rates
June 30 (Six Months)
2012 2011
Rp'000 Rp'000
Pengaruh pajak atas perbedaan tetap Tax effect of permanent differences
Denda pajak - 39.776 Tax penalties
Sumbangan 781 609 Donations
Umum dan administrasi - 286 General and administrative expenses
Pendapatan bunga yang telah dikenakan Interest income already subjected to
pajak penghasilan final (23.603) (551) final tax Jumlah - bersih (22.822) 40.120 Net
Jumlah (1.643.216) 2.481 Subtotal Pajak tangguhan dari rugi fiskal yang
tidak diakui (1.658.575) (36.189) Unrecognized deferred tax on fiscal loss
Koreksi pajak tangguhan - Correction of deferred tax
Beban pajak entitas anak (35.421.726) - Tax expense of the subsidiary Jumlah beban (penghasilan) pajak (38.723.517) (33.708) Total tax expense (benefit)
June 30 (Six Months)
30 Juni (Enam Bulan)/
Perusahaan The Company
Pada tanggal 30 Desember 2010, Perusahaan menerima surat dari Direktorat Jenderal Pajak No. 00054/107/10/054/10, No. 00055/107/10/054/10
dan No. 00095/107/09/054/10, mengenai
kekurangan pembayaran masa Pajak Pertambahan Nilai bulan Oktober 2009, Juli 2010 dan Agustus 2010 serta sanksi administrasi berupa denda masing-masing sebesar Rp 11.444 ribu, Rp 1.820 ribu dan Rp 1.119 ribu.
On December 30, 2010, the Company received letter from the Directorate General of Tax No. 00054/107/10/054/10, No. 00055/107/10/ 054/10 dan No. 00095/107/09/054/10, regarding underpayment in Value Added Tax for the months of October 2009, July 2010 and August 2010 and administrative penalties totaling to Rp 11,444 thousand, Rp 1,820 thousand and Rp 1,119 thousand, respectively.
Pada tanggal 25 Maret 2011, Perusahaan menerima surat dari Direktorat Jenderal Pajak No. 00028/107/09/054/11 mengenai kekurangan pembayaran masa Pajak Pertambahan Nilai bulan Juli 2009 serta sanksi administrasi berupa denda sebesar Rp 33.026 ribu.
On March 25, 2011, the Company received letter from the Directorate General of Tax No. 00028/ 107/09/054/11 regarding underpayment in Value Added Tax for the month of July 2009 and administrative penalties totaling to Rp 33,026 thousand.
Pada tanggal 28 Maret 2011, Perusahaan menerima surat dari Direktorat Jenderal Pajak No. 00029/107/09/054/11, No. 00030/107/09/054/11,
No. 00031/107/09/054/11 dan
No. 00032/107/09/054/11, mengenai kekurangan pembayaran Pajak Pertambahan Nilai bulan Agustus 2009, September 2009, Nopember 2009 dan Desember 2009 serta sanksi administrasi berupa denda masing-masing sebesar Rp 29.276 ribu, Rp 28.902 ribu, Rp 26.574 ribu dan Rp 41.325 ribu.
On March 28, 2011, the Company received letter from the Directorate General of Tax No. 00029/107/09/054/11, No. 00030/107/09/054/11,
No. 00031/107/09/054/11 and
No. 00032/107/09/054/11, regarding
underpayment in Value Added Tax for the months of August 2009, September 2009, November 2009 and December 2009 and administrative penalties totaling to Rp 29,276 thousand, Rp 28,902 thousand, Rp 26,574 thousand and Rp 41,325 thousand, respectively. Beban pajak berdasarkan Surat Tagihan Pajak
tersebut sejumlah Rp 173.486 ribu telah dibebankan pada laporan rugi komprehensif untuk tahun yang berakhir 31 Desember 2011.
Tax expense based on the Tax Claim Letter amounting Rp 173,486 thousand has been charged to statement of comprehensive loss for the year ended December 31, 2011.
29. Saldo Laba Ditentukan Penggunaannya 29. Appropriated Retained Earnings