BERJANGKA DIBATASI PENGGUNAANNYA
46. PENGHASILAN (BEBAN) LAIN-LAIN BERSIH OTHERS INCOME (EXPENSES) – NET
2013 2012
Penghasilan denda administrasi 791.355 603.224 Administrative penalty income
Bagian laba bersih entitas asosiasi 206.846 173.851 Equity in net income of associates
Penghasilan jasa dan klaim 44.761 47.374 Claim and service income
Keuntungan penjualan aset tidak Gain on sale of assets not used
digunakan dalam operasi 153.518 6.312 in operations
Program Kemitraan dan Bina Environmental Partnership Programs and
Lingkungan - (70.000) Community Development
Beban penelitian (735) (8.462) Research expenses
Program pemberdayaan lingkungan (11.977) (14.524) Community development programs
Loss on impairment of property, plant and
Kerugian penurunan nilai aset tetap (185.429) (64.326) equipment
Lain-lain (1.267.411) 58.263 Others
Jumlah (269.072) 731.712 Total
Berdasarkan Keputusan Rapat Umum Pemegang Saham Tahunan tanggal 19 Juni 2012, disetujui alokasi dana untuk Program Kemitraan dan Bina Lingkungan tahun 2012 sebesar Rp 70.000 juta.
Based on the Annual General Stockholder’s Meeting dated June 19, 2012, the approved allocation of funds for Environmental Partnership Program and Community Development in 2012 amount to Rp 70,000 million.
(Angka dalam tabel dinyatakan dalam jutaan Rupiah) - Lanjutan (Figures in tables stated in millions of Rupiah) - Continued
47. PAJAK PENGHASILAN 47. INCOME TAX
Beban (manfaat) pajak Perusahaan dan entitas anak terdiri dari :
Tax expense (benefit) of the Company and its subsidiaries consist of the following :
2013 2012
Pajak kini 1.610.763 623.667 Current tax Pajak tangguhan (829.309) (1.444.000) Deferred tax
Jumlah beban (manfaat) pajak 781.454 (820.333) Total tax expense (benefit)
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 income before tax per consolidated statements of comprehensive income and taxable income of the Company is as follows :
2013 2012
Laba sebelum pajak menurut laporan Income before tax per consolidated
laba rugi komprehensif konsolidasian 5.557.055 (789.248) statements of comprehensive income
Penambahan kembali eliminasi konsolidasian 1.988.043 - Re-addition of consolidated elimination
Laba sebelum pajak entitas anak (2.685.999) (2.026.185) Income before tax attributable to subsidiaries
Laba sebelum pajak Perusahaan 4.859.100 (2.815.433) Income before tax - the Company
Perbedaan temporer : Temporary differences :
Sewa pembiayaan (52.817) 7.692.732 Lease expenses
Penyambungan pelanggan 2.330.876 2.223.252 Customer connection fees
Penyusutan aset tetap (7.381.637) (4.289.800) Depreciation
Imbalan kerja 1.627.251 1.345.235 Employee benefits
Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and
penurunan nilai persediaan 418.579 95.296 decline in value of inventories
Amortisasi biaya emisi obligasi (586) (586) Amortization of bonds issuance costs
Biaya (pendapatan) yang tidak dapat Nondeductible expenses
diperhitungkan menurut fiskal (nontaxable income)
Kesejahteraan karyawan 276.062 262.655 Employee welfare
Penyusutan rumah dinas 2.444 4.459 Depreciation of guest house
Penghasilan bunga telah Interest income
dikenakan pajak final (156.446) (162.443) subjected to final tax
Beban lain tidak dapat dikurangkan 2.362.645 333.315 Other nondeductible expenses
Laba kena pajak Perusahaan The Company's taxable income
tahun berjalan 4.285.472 4.688.682 for the year
Laba (rugi) fiskal tahun : Fiscal gain (losses) year :
2012 7.758.049 2012
2008 (8.445.860) (11.446.352) 2008
Akumulasi laba (rugi) fiskal Perusahaan 3.597.661 (6.757.670) Accumulated fiscal gain (losses) the Company
- 95 - Perhitungan beban dan utang pajak kini (pajak penghasilan lebih bayar) adalah sebagai berikut :
Current tax expense and payable (income tax overpayment) are as follows :
2013 2012
Beban pajak kini Current tax expense
Perusahaan 899.415 - The Company Entitas anak 711.348 623.667 Subsidiaries Jumlah 1.610.763 623.667 Total
Pembayaran pajak dimuka Prepayment of taxes
Perusahaan The Company
Pajak penghasilan Income tax
Pasal 22 68.183 99.388 Article 22 Pasal 23 4.788 2.799 Article 23 Pasal 25 626.681 - Article 25 Jumlah 699.652 102.187 Total Entitas anak 405.960 284.859 Subsidiaries Jumlah 1.105.612 387.046 Total
Utang pajak kini setelah dikurangi Current tax payable net of pajak dibayar dimuka 505.152 236.621 tax prepayments
Terdiri dari Consist of
Utang pajak kini Current tax payable
Perusahaan 899.415 - The Company Entitas anak 861.139 345.267 Subsidiaries Jumlah hutang pajak kini 1.760.554 345.267 Total current tax payable Pajak penghasilan lebih bayar Income tax overpayment
Perusahaan (699.652) (102.187) The Company Entitas anak (555.751) (6.459) Subsidiaries
Jumlah pajak penghasilan lebih bayar (1.255.403) (108.646) Total income tax overpayment 30 Juni/June 30
(Angka dalam tabel dinyatakan dalam jutaan Rupiah) - Lanjutan (Figures in tables stated in millions of Rupiah) - Continued
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 laba rugi/
Credited
1 Januari/ (charged) to 30 Juni/ January 1, income for June 30,
2013 the period 2013
Aset pajak tangguhan - Deferred tax assets
Perusahaan The Company
Akumulasi rugi fiskal 171.954 (171.954) 0 Accumulated fiscal losses
Entitas anak - bersih 28.759 44.134 72.893 Subsidiaries - Net
Jumlah 200.713 (127.820) 72.893 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 5.289.592 406.812 5.696.404 Employee benefit obligation Pendapatan ditangguhkan 4.732.378 582.719 5.315.097 Deferred income
Sewa pembiayaan 4.585.060 (73.298) 4.511.762 Leases
Jumlah 14.607.030 916.233 15.523.263 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (13.952.700) 69.917 (13.882.783) Property, plant and equipment
Lainnya (1.255) (148) (1.402) Others
Jumlah (13.953.955) 69.769 (13.884.185) Total
Bersih 653.075 986.002 1.639.077 Net
Entitas anak - bersih (3.957.746) (28.873) (3.986.619) Subsidiaries - net Liabilitas pajak tangguhan - bersih (3.304.671) 957.129 (2.347.541) Deferred tax liabilities - net
Manfaat pajak tangguhan 829.309 Deferred tax benefit
Credited
1 Januari/ (charged) to 31 Desember/
January 1, income for December 31,
2012 the period 2012
Aset pajak tangguhan - Deferred tax assets
Perusahaan The Company
Akumulasi rugi fiskal - 171.954 171.954 Accumulated fiscal losses
Entitas anak - bersih 18.018 10.741 28.759 Subsidiaries - Net
Jumlah 18.018 182.695 200.713 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 4.598.685 690.907 5.289.592 Employee benefit obligation
Pendapatan ditangguhkan 3.576.599 1.155.779 4.732.378 Deferred income
Sewa pembiayaan 2.561.955 2.023.105 4.585.060 Leases
Jumlah 10.737.239 3.869.791 14.607.030 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (13.078.516) (874.184) (13.952.700) Property, plant and equipment
Lainnya (962) (293) (1.255) Others
Jumlah (13.079.478) (874.477) (13.953.955) Total
Bersih (2.342.239) 2.995.314 653.075 Net
Entitas anak - bersih (4.042.462) 84.717 (3.957.746) Subsidiaries - net
Liabilitas pajak tangguhan - bersih (6.384.701) 3.080.031 (3.304.671) Deferred tax liabilities - net
- 97 - Rekonsiliasi antara jumlah beban pajak dan hasil perkalian laba (rugi) 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 income (loss) before tax is as follows :
2013 2012
Laba (rugi) sebelum pajak menurut laporan Profit (loss) before tax per consolidated laba rugi komprehensif konsolidasian 5.557.055 (789.248) statements of comprehensive income Penambahan kembali eliminasi konsolidasian 1.988.043 - Addition of consolidated elimination Laba sebelum pajak entitas anak (2.685.999) (2.026.185) Income before tax of the subsidiaries Laba sebelum pajak - Perusahaan 4.859.100 (2.815.433) Income before tax - the Company Beban pajak sesuai tarif yang berlaku 1.214.775 (703.858) Tax expenses at prevailing rate
Pengaruh pajak atas Tax effect on
Pajak tangguhan tidak diakui atas Unrecognized deferred tax on Rugi fiskal (1.861.784) (1.171.495) Fiscal losses
Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and penurunan nilai persediaan 104.645 23.149 decline in value of inventories Pengakuan liabilitas pajak Recognition of prior year's
tangguhan tahun sebelumnya 338.991 deferred tax liabilities Biaya (pendapatan) yang tidak dapat Nondeductible expenses
diperhitungkan menurut fiskal (nontaxable income) Kesejahteraan karyawan 69.016 65.664 Employee welfare
Penyusutan rumah dinas 611 1.115 Depreciation of guest house Penghasilan bunga dikenakan Interest income subjected to
pajak final (39.112) (40.611) final tax
Beban lain tidak dapat dikurangkan 590.661 83.329 Other nondeductible expenses Jumlah beban pajak Perusahaan 78.812 (1.403.716) Tax expense - the Company Beban pajak entitas anak 702.642 583.383 Tax expense - Subsidiaries Jumlah 781.454 (820.333) Total
(Angka dalam tabel dinyatakan dalam jutaan Rupiah) - Lanjutan (Figures in tables stated in millions of Rupiah) - Continued
Surat Ketetapan Pajak Tax Assessment Letters
Perusahaan The Company
Pada tahun 2012, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) atas pajak penghasilan (PPh) badan tahun pajak 2010 sebesar Rp 98.148 juta dan penetapan laba fiskal tahun 2010 sebesar Rp 6.627.167 menjadi sebesar Rp 9.627.659 juta. Perusahaan juga menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPh pasal 4 ayat 2, pasal 21, pasal 23, dan pasal 26 dan Pajak Pertambahan Nilai (PPN) tahun 2010 sebesar Rp 141.012 juta. Perusahaan mengajukan keberatan atas SKPKB PPh pasal 23 dan 26 sebesar Rp 81.094 juta, sedangkan SKPKB sebesar Rp 59.918 juta telah disetujui dan dicatat sebagai beban lain-lain.
In 2012, the Company received a tax assessment letter for the overpayment (SKPLB) of corporate income tax for fiscal year 2010 amounting to Rp 98,148 million and for the increase in taxable income for the year 2010 from Rp 6,627,167 to Rp 9,627,659 million. The Company also received a tax assessment letter for underpayment (SKPKB) of income tax article 4 section 2, article 21, article 23, article 26 and value added tax for fiscal 2010 amounting Rp 141,012 million. The Company filed objection letter of SKPKB of income tax article 23 and 26 amounting Rp 81,094 million while SKPKB amounting Rp 59,918 million has been recognized and recorded as other expense. 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 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 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.
- 99 - Sehubungan dengan Perusahaan mengajukan surat keberatan dan banding, pembayaran yang telah dilakukan Perusahaan atas SKPKB tersebut sebesar Rp 2.131.449 juta tanggal 31 Desember 2012 dan Rp 2.067.372 juta tanggal 31 Desember 2011 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 2,131,449 million as of December 31, 2012 and Rp 2,067,372 million as of December 31, 2011 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 1 Januari 2011 dicatat sebagai pajak dibayar dimuka. Pada tahun 2011,
Perusahaan menerima pembayaran setelah
putusan banding memenangkan PJB.
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 January 1, 2011 were recorded as prepaid taxes. In 2011, the Company received the payment after the decision of the appeal was favorable to PJB.
48. LABA PER SAHAM DASAR 48. BASIC EARNINGS PER SHARE
Laba
Laba bersih untuk tujuan perhitungan laba per saham dasar untuk periode enam bulan yang berakhir 30 Juni 2013 dan 2012 masing-masing sebesar Rp 4.773.736 juta dan Rp 26.169 juta. Jumlah saham
Rata-rata tertimbang saham untuk tujuan
perhitungan laba per saham dasar adalah 46.197.380 saham untuk periode enam bulan yang berakhir 30 Juni 2013 dan 2012.
Profit
Net income for the computation of basic earnings per share for the six month periods ended June 30, 2013 and 2012 amounted to Rp 4,773,736 million and Rp 26,169 million, respectively. Number of shares
The weighted average number of shares for the computation of basic earnings per share was 46,197,380 shares for the six month periods ended June 30, 2013 and 2012.
Perusahaan tidak mempunyai efek berpotensi
dilusi saham, sehingga Perusahaan tidak
menghitung laba per saham dilusian.
The Company did not have calculate dilutive earnings per share because it has no potential dilutive ordinary shares.