ASSOCIATED ENTITIES
25. PENDAPATAN DITANGGUHKAN (lanjutan) DEFERRED INCOME (continued)
Pendapatan ditangguhkan terutama dari penjualan unit apartemen dan ruang perkantoran merupakan selisih lebih antara uang yang diterima dengan pengakuan pendapatan berdasarkan persentase penyelesaian proyek.
Deferred income mainly from sale of apartments unit and office space represents excess cash received over the income recognized based on the project’s percentage of completion.
26. PERPAJAKAN 26. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
Akun ini terdiri dari: This account consists of:
31 Maret 2013/ 31 Desember 2012/ March 31, 2013 December 31, 2012
Pajak penghasilan: Income taxes:
Pasal 21 126.864.813 - Article 21
Pasal 22 4.172.693.000 3.914.670.999 Article 22
Pasal 23 177.471.977 29.575.304 Article 23
Pasal 4 (2) final 5.251.047.151 4.460.537.066 Article 4 (2) final
Pasal 25 1.239.376.362 - Article 25
Pajak Bumi Bangunan 890.335.867 - Land and Building Tax
Jumlah 11.857.789.170 8.404.783.369 Total
b. Utang pajak b. Taxes payable
Akun ini terdiri dari: This account consists of:
31 Maret 2013/ 31 Desember 2012/ March 31, 2013 December 31, 2012
Pajak penghasilan: Income taxes:
Pasal 21 10.162.822.492 9.869.605.589 Article 21
Pasal 23 dan 26 3.400.272.480 3.058.264.743 Article 23 and 26
Pasal 25 33.525.381.215 10.097.368.120 Article 25
Pasal 29 62.297.497.446 63.162.785.613 Article 29
Pasal 4 (2) 113.984.162.140 113.673.317.096 Article 4 (2)
Pajak Pertambahan Nilai Barang Value Added Tax - Luxury
Mewah 28.102.102.359 23.651.688.037 Sales Tax
Pajak Pertambahan Nilai
Keluaran 151.740.335.164 94.112.884.500 Value Added Tax - Output
Pajak Bumi Bangunan 12.548.095.124 14.280.394.178 Land and Building Tax
Pajak Pembangunan I 4.620.251.139 6.548.106.636 Development Tax I
Surat Ketetapan Pajak Underpayment
Kurang Bayar Tax Assesment Letter
(lihat Catatan 39 (see Notes 39 and
dan 54 butir j) 25.914.422.425 5.791.969.253 54 point j)
Bea Perolehan Hak atas Tanah Duty on Acquisition of Land Rights
dan Bangunan (BPHTB) 13.178.479.575 45.960.000 and Building
Pajak Hiburan 1.630.221.327 999.222.711 Entertainment Tax
Jumlah 461.104.042.886 345.291.566.476 Total
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. PERPAJAKAN (lanjutan) 26. TAXATION (continued)
c. Taksiran beban (manfaat) pajak penghasilan badan
c. Provision for income tax expenses (benefit)
Akun ini terdiri dari: This account consists of:
31 Maret 2013/ 31 Maret 2012/ March 31, 2013 March 31, 2012
Final - Entitas Anak (49.347.498.353 ) (18.547.776.843 ) Final - Subsidiaries
Tahun berjalan - Entitas Anak (382.797.453 ) (2.895.222.266 ) Current year - Subsidiaries
Bersih (49.730.295.806 ) (21.442.999.109 ) Net
d. Rekonsiliasi pajak penghasilan badan konsolidasian
d. Reconciliation of the consolidated corporate income tax
Rekonsiliasi antara laba konsolidasian sebelum taksiran manfaat (beban) pajak seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran rugi fiskal Entitas Induk untuk 31 Maret 2013 dan 2012 adalah sebagai berikut:
A reconciliation between consolidated income before provision for income tax benefit (expense) as shown in the consolidated statements of comprehensive income and the estimated fiscal losses in March 31, 2013 and 2012 is as follows:
31 Maret 2013/ 31 Maret 2012/ March 31, 2013 March 31, 2012
Laba (rugi) sebelum taksiran Income (loss) before
manfaat (beban) pajak provision for tax benefit
menurut laporan laba (expenses)
rugi komprehensif per consolidated
konsolidasian 353.507.478.627 (66.185.993.073 ) statements of income
Ditambah (dikurangi): Additions (deductions):
Laba bersih Entitas Net income of
Anak sebelum pajak Subsidiaries before
penghasilan (390.319.873.230 ) 67.114.947.332 income tax expenses
Laba komersial Entitas Induk Commercial income before provision for
sebelum taksiran manfaat tax benefit (expense) attributable
(beban) pajak (36.812.394.603 ) 928.954.259 to the Company
Beda tetap: Permanent differences:
Gaji, upah dan kesejahteraan Salaries, wages and
karyawan 1.883.872.990 2.173.148.826 employee benefit
Representasi dan sumbangan 1.515.317.904 783.689.547 Representation and donations
Penghasilan bunga yang
pajaknya bersifat final (681.676.336 ) (632.190.337 ) Interest income subject to final tax
Lain-lain 168.392.592 (119.260.395 ) Others
Jumlah beda tetap 2.885.907.150 2.205.387.641 Total permanent differences
Beda waktu: Timing differences:
Beban penyusutan - - Depreciation expense
Jumlah beda waktu - - Total timing differences
Taksiran laba (rugi) Estimated fiscal losses
fiskal sebelum kompensasi (income) before fiscal losses
rugi fiskal tahun sebelumnya (33.926.487.453 ) 3.134.341.900 compensation of the previous years
Akumulasi rugi fiskal tahun Accumulated fiscal losses of
sebelumnya (255.239.185.906 ) (135.863.464.943 ) the previous years
Akumulasi rugi Accumulated fiscal losses
fiskal akhir tahun (289.165.673.359 ) (132.729.123.043 ) at the end of the year
26. PERPAJAKAN (lanjutan) 26. TAXATION (continued)
e. Aset (liabilitas) pajak tangguhan e. Deferred tax asset (liabilities)
Akun ini terdiri dari: This account consists of:
31 Maret 2013/ 31 Desember 2012/ March 31, 2013 December 31, 2012
Aset pajak tangguhan: Deferred tax assets:
Perusahaan the Company
Akumulasi rugi fiskal 63.809.796.478 63.809.796.478 Accumulated fiscal loss
Akumulasi beda waktu 416.578.332 416.578.332 Accumulated temporary difference
Penyisihan atas
aset pajak tangguhan (63.809.796.478 ) (63.809.796.478 ) Allowance for deferred tax asset
416.578.332 416.578.332
Anak perusahaan: Subsidiaries:
PT Graha Andrasentra PT Graha Andrasentra
Propertindo (konsolidasian) 2.434.163.321 2.434.163.322 Propertindo (consolidated)
PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama
(konsolidasian) 2.264.554.562 2.264.554.562 (consolidated)
PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta
(konsolidasian) 2.142.307.494 2.035.440.922 (consolidated)
PT Krakatau Lampung Tourism PT Krakatau Lampung Tourism
Development 1.418.049.520 1.418.049.520 Development
PT Villa Del Sol 1.074.107.385 1.074.107.385 PT Villa Del Sol
PT Citra Saudara Abadi 493.707.241 493.707.241 PT Citra Saudara Abadi
PT Bakrie Graha Investama PT Bakrie Graha Investama
(konsolidasian) 148.758.084 148.758.084 (consolidated)
PT Bakrie Infrastructure PT Bakrie Infrastructure
(konsolidasian) 9.855.124 9.855.124 (consolidated)
Jumlah aset pajak tangguhan 10.402.081.063 10.295.214.492 Total deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Anak perusahaan: Subsidiaries:
PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta
(konsolidasian) 7.506.512.226 7.506.512.226 (consolidated)
Jumlah liabilitas pajak
tangguhan 7.506.512.226 7.506.512.226 Total deferred tax liabilities
Aset pajak tangguhan - bersih 2.895.568.837 2.788.702.266 Deferred tax assets - net
f. Administrasi dan perubahan peraturan perpajakan
f. Administration and changes in tax regulation
Berdasarkan Undang-Undang Perpajakan yang
berlaku di Indonesia, Grup menghitung,
menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang. Direktorat Jenderal Pajak ("DJP") dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu sepuluh tahun sejak saat terutangnya pajak, atau akhir tahun 2013, mana yang lebih awal. Ketentuan baru yang diberlakukan terhadap tahun pajak 2008 dan tahun- tahun selanjutnya menentukan bahwa DJP dapat menetapkan atau mengubah liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terutangnya pajak.
Under the taxation laws of Indonesia, the Group submits tax returns on the basis of self assessment. The Directorate General of Tax (“DGT”) may assess or amend taxes within ten years of the time the tax becomes due, or until the end of 2013, whichever is earlier. There are new rules applicable to fiscal year 2008 and subsequent years stipulating that the DGT may assess or amend taxes within five years of the time the tax becomes due.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. PERPAJAKAN (lanjutan) 26. TAXATION (continued)
f. Administrasi dan perubahan peraturan perpajakan (lanjutan)
f. Administration and changes in tax regulation (continued)
Pada tanggal 23 September 2008, Presiden Republik Indonesia dan Menteri Hukum dan Hak Asasi Manusia menandatangani Undang-undang No. 36 Tahun 2008 tentang “Perubahan Keempat atas Undang-undang No. 7 Tahun 1983 tentang Pajak Penghasilan”. Peraturan ini mengatur perubahan tarif pajak penghasilan badan dari sebelumnya menggunakan tarif pajak bertingkat menjadi tarif tunggal yaitu 28% untuk tahun pajak 2009 dan 25% untuk tahun pajak 2010 dan seterusnya. Undang-undang ini berlaku efektif sejak 1 Januari 2009. Aset dan liabilitas pajak tangguhan disesuaikan dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan liabilitas diselesaikan berdasarkan tarif pajak yang akan diterapkan.
On September 23, 2008, the President of the Republic of Indonesia and the Minister of Law and Human Rights signed Law No. 36 of 2008 on “Fourth Amendment of Law No. 7 of 1983 on Income Taxes”. This revised Law stipulates change in the corporate tax rates from progressive tax rates to a single rate of 28% for fiscal year 2009 and 25% for fiscal years 2010 onwards. The revised Law will be effective January 1, 2009. Accordingly, deferred tax assets and liabilities has been adjusted to the tax rates that are expected to apply at the period when the asset is realized or liability is settled, based on the tax rates that will be enacted.
Pada tanggal 4 November 2008, Presiden Republik Indonesia dan Menteri Hukum dan Hak Asasi Manusia menandatangani Peraturan Pemerintah No. 71 Tahun 2008 (“PP No. 71/2008”) tentang “Perubahan Ketiga atas Peraturan Pemerintah No. 48 Tahun 1994 tentang Pembayaran Pajak Penghasilan atas Penghasilan dari Pengalihan Hak atas Tanah dan/atau Bangunan”.
On November 4, 2008, the President of the Republic of Indonesia and the Minister of Law and Human Rights signed the Government Regulation No. 71 Year 2008 (“PP No. 71/2008”) on “Third Amendment of Government Regulation No. 48 of Year 1994 concerning Payment of Income Tax on Income from Transfer of Right on Land and/or Building”.
Peraturan ini mengatur wajib pajak yang
melakukan transaksi pengalihan hak atas tanah
dan/atau bangunan, pembayaran pajak
penghasilan bersifat final sebesar 5% dari jumlah bruto nilai pengalihan hak atas tanah dan/atau bangunan, kecuali atas pengalihan hak atas Rumah Sederhana dan Rumah Susun Sederhana yang dilakukan oleh wajib pajak yang usaha pokoknya melakukan pengalihan hak atas tanah dan/atau bangunan dikenakan pajak penghasilan sebesar 1% dari jumlah bruto nilai pengalihan. Peraturan Pemerintah ini berlaku efektif sejak 1 Januari 2009. Grup melakukan analisa terhadap peraturan ini dan membuat penyisihan seluruhnya atas aset dan liabilitas pajak tangguhan.
This revised regulation stipulates tax payers that conducted transaction from transfer of right of land and/or buildings, tax payment is final tax amounted 5% from the gross value of transfer right of land/or buildings, except transfer of right of Simple House and Simple Apartment by tax payers which its main activity was transferring rights of land and/or buildings was applied with final tax amounted to 1% from the gross value of transfer. The Government Regulation will be effective January 1, 2009. The Company and Subsidiary has performed an analysis for the regulation and provided a full allowance of its deferred tax asset and liabilities.
Pada tanggal 10 Juni 2009, Menteri Keuangan
menetapkan Peraturan Menteri Keuangan
No. 103/PMK.03/2009, tentang “Perubahan Ketiga
atas Peraturan Menteri Keuangan
No. 620/PMK.03/2004 tentang Jenis Barang Kena Pajak yang Tergolong Mewah selain Kendaraan Bermotor yang Dikenakan Pajak Penjualan atas Barang Mewah” yang berlaku mulai tanggal 10 Juni 2009.
On June 10, 2009, the Minister of Finance set a
Regulation of the Minister of Finance
No. 103/PMK.03/2009, on the "Third Amendment
of the Minister of Finance Regulation
No. 620/PMK.03/2004 about the type of taxable goods other than the lncluded Luxury Motor Vehicle Sales Tax imposed on luxury goods" which entered into force on June 10, 2009.
26. PERPAJAKAN (lanjutan) 26. TAXATION (continued)