2011 2010
(Enam bulan/ (Enam bulan/
Six months) Six months)
Penghasilan denda administrasi 556.761 326.609 Administrative penalty income
Bagian laba (rugi) bersih perusahaan
asosiasi 107.937 (7.094) Equity in net income of associates
Penghasilan jasa dan klaim 96.350 42.278 Claim and service income
Premi penerangan jalan umum 145 24.441 Fees for street lights
Keuntungan penjualan aset tidak Gain on sale of assets not used
digunakan dalam operasi (Catatan 10) 16.856 19.513 in operations (Note 10)
Environmental Partnership Programs and
Program Kemitraan dan Bina Lingkungan (70.000) - Community Development
Beban penelitian (164) (261) Research
Program pemberdayaan lingkungan (25.912) (18.358) Community development programs
Kerugian penurunan nilai aset tetap Loss on impairment of property, plant and
(Catatan 10) (114.571) (163.244) equipment (Note 10)
Lain-lain 1.167.260 1.512.915 Others
Jumlah 1.734.662 1.736.799 Total
Berdasarkan Keputusan Rapat Umum Pemegang Saham Tahunan tanggal 27 Juni 2011, disetujui alokasi dana untuk Program Kemitraan dan Bina Lingkungan sebesar Rp 70.000 juta.
Based on the Annual General Stockholder’s Meeting dated June 27, 2011, the approved allocation of funds for Environmental Partnership
Program and Community Development
amounted to Rp 70,000 million.
48. PAJAK PENGHASILAN 48. INCOME TAX
Beban pajak Perusahaan dan anak perusahaan terdiri dari :
Tax expense of the Company and its subsidiaries consist of the following :
2011 2010
(Enam bulan/ (Enam bulan/
Six months) Six months)
Pajak kini 883.404 598.208 Current tax
Pajak tangguhan (278.495) 119.697 Deferred tax
Pajak Kini
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasi dan rugi fiskal Perusahaan adalah sebagai berikut :
Current Tax
A reconciliation between profit before tax per consolidated statements of comprehensive income and fiscal losses of the Company is as follows :
2011 2010
(Enam bulan/ (Enam bulan/
Six months) Six months)
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi komprehensif konsolidasi 10.044.824 8.841.300 statements of comprehensive income
Laba sebelum pajak anak perusahaan (3.530.432) (2.393.193) Profit before tax attributable to subsidiaries
Laba sebelum pajak Perusahaan 6.514.392 6.448.107 Profit before tax - the Company
Perbedaan temporer : Temporary differences :
Sewa pembiayaan (240.416) (107.577) Lease expenses
Penyambungan pelanggan 2.163.344 295.812 Customer connection fees
Penyusutan aset tetap (2.241.565) (2.031.589) Depreciation
Imbalan kerja 1.218.416 1.075.648 Employee benefits
Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and
penurunan nilai persediaan 68.564 9.093 decline in value of inventories
Amortisasi biaya emisi obligasi (586) (1.781) Amortization of bonds issuance costs
Biaya (pendapatan) yang tidak dapat Nondeductible expenses
diperhitungkan menurut fiskal (nontaxable income)
Kesejahteraan karyawan 251.066 211.764 Employee welfare
Penyusutan rumah dinas 4.422 4.223 Depreciation of guest house
Penghasilan bunga telah dikenakan Interest income subjected
pajak final (284.237) (231.092) to final tax
Beban lain tidak dapat dikurangkan 678.339 233.034 Other nondeductible expenses
Laba kena pajak Perusahaan The Company's taxable profit
tahun berjalan 8.131.739 5.905.642 for the year
Rugi fiskal tahun : Fiscal losses year :
2008 (15.514.019) (15.514.019) 2008
2007 (6.227.954) (9.580.093) 2007
2006 - (3.275.029) 2006
Perhitungan beban dan hutang pajak kini (pajak penghasilan lebih bayar) adalah sebagai berikut :
Current tax expense and payable (income tax overpayment) are as follows :
2011 2010
(Enam bulan/ (Enam bulan/
Six months) Six months)
Beban pajak kini Current tax expense
Perusahaan - - The Company
Anak perusahaan 883.404 598.208 Subsidiaries
Jumlah 883.404 598.208 Total
Pembayaran pajak dimuka Prepayment of taxes
Perusahaan The Company
Pajak penghasilan Income tax
Pasal 22 100.519 78.079 Article 22
Pasal 23 5.676 2.913 Article 23
Jumlah 106.195 80.992 Total
Anak perusahaan 223.544 581.842 Subsidiaries
Jumlah 329.739 662.834 Total
Hutang pajak kini setelah dikurangi Current tax payable net of
pajak dibayar dimuka 553.665 (64.626) tax prepayments
Terdiri dari Consist of
Hutang pajak kini Current tax payable
Perusahaan - - The Company
Anak perusahaan 684.530 427.614 Subsidiaries
Jumlah hutang pajak kini 684.530 427.614 Total current tax payable
Pajak penghasilan lebih bayar Income tax overpayment
Perusahaan (106.195) (80.992) The Company
Anak perusahaan (24.670) (411.248) Subsidiaries
Jumlah pajak penghasilan lebih bayar (130.865) (492.240) Total income tax overpayment
Rugi fiskal dan pajak penghasilan lebih bayar Perusahaan dan hutang pajak anak perusahaan untuk tahun 2010 sudah sesuai dengan Surat Pemberitahuan Pajak yang disampaikan ke Kantor Pelayanan Pajak.
Fiscal loss and corporate income tax overpayment for the Company and tax payable for the subsidiaries for the fiscal year 2010 are in accordance with the corporate tax returns filed with the Tax Service Office.
Pajak Tangguhan Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan Perusahaan dan anak perusahaan adalah sebagai berikut:
The details of the Company and its subsidiaries deferred tax assets and liabilities are as follows:
Dikreditkan (dibebankan)
ke laporan laba rugi/
Credited
1 Januari/ (charged) to 30 Juni/
January 1, income for June 30,
2011 the period 2011
Aset Pajak Tangguhan Deferred Tax Assets
Anak Perusahaan - Bersih 11.278 1.622 12.900 Subsidiaries - Net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 3.991.696 304.604 4.296.300 Employee benefit obligation
Pendapatan ditangguhkan 2.470.957 540.836 3.011.793 Deferred income
Jumlah 6.462.653 845.440 7.308.093 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (11.829.967) (493.171) (12.323.138) Property, plant and equipment
Sewa pembiayaan (477.039) (60.104) (537.143) Leases
Lainnya (937) (150) (1.087) Others
Jumlah (12.307.943) (553.425) (12.861.368) Total
Bersih (5.845.290) 292.015 (5.553.275) Net
Anak Perusahaan - Bersih (4.134.103) (15.142) (4.149.245) Subsidiaries - Net
Liabilitas Pajak Tangguhan - Bersih (9.979.393) 276.873 (9.702.520) Deferred Tax Liabilities - Net
Dikreditkan (dibebankan)
ke laporan laba rugi/ Credited
1 Januari/ (charged) to 31 Desember/ January 1, income for December 31,
2010 the year 2010
Aset Pajak Tangguhan Deferred Tax Assets
Anak Perusahaan - Bersih 8.059 3.219 11.278 Subsidiaries - Net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 3.472.304 519.392 3.991.696 Employee benefits obligation Pendapatan ditangguhkan 2.016.269 454.688 2.470.957 Deferred revenue
Jumlah 5.488.573 974.080 6.462.653 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (10.500.837) (1.329.130) (11.829.967) Property, plant and equipment
Sewa pembiayaan (381.292) (95.747) (477.039) Leases
Lainnya (645) (292) (937) Others
Jumlah (10.882.774) (1.425.169) (12.307.943) Total
Bersih (5.394.201) (451.089) (5.845.290) Net
Anak Perusahaan - Bersih (4.003.761) (130.342) (4.134.103) Subsidiaries - Net Liabilitas Pajak Tangguhan - Bersih (9.397.962) (581.431) (9.979.393) Deferred Tax Liabilities - Net
Beban Pajak Tangguhan (578.212) Deferred Tax Expenses
Berdasarkan Undang Undang Pajak Penghasilan No. 36 tahun 2008 pengganti Undang Undang pajak No. 7/1983, tarif pajak badan adalah sebesar 28% yang berlaku efektif 1 Januari 2009 dan sebesar 25% yang berlaku efektif 1 Januari 2010. Aset dan kewajiban pajak tangguhan disesuaikan dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan kewajiban diselesaikan berdasarkan tarif pajak yang akan ditetapkan.
Based on law No. 36/2008 the amendment of tax law No. 7/1983 on income taxes, the new corporate tax rate is set at flat rate of 28% effective January 1, 2009 and 25% effective from January 1, 2010. Accordingly, deferred tax assets and liabilities have 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.
Rekonsiliasi antara jumlah beban pajak dan hasil perkalian laba 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 profit before tax is as follows :
2010 2009
(Enam bulan/ (Enam bulan/
Six months) Six months)
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi komprehensif konsolidasi 10.044.824 8.841.300 statements of comprehensive income
Laba sebelum pajak anak perusahaan (3.530.432) (2.393.193) Profit before tax attributable to subsidiaries
Laba sebelum pajak - Perusahaan 6.514.392 6.448.107 Profit before tax - the Company
Beban pajak sesuai tarif
yang berlaku 1.633.256 1.612.027 Tax expense at prevailing rate
Pengaruh pajak atas Tax effect on
Pajak tangguhan diakui atas rugi fiskal (2.037.593) (1.476.356) Recognized deferred tax on tax losses
Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and
penurunan nilai persediaan 17.141 2.273 decline in value of inventories
Pengakuan kewajiban pajak tangguhan Recognition of prior year's deferred
tahun sebelumnya (67.220) (89.386) tax liabilities
Biaya (pendapatan) yang tidak dapat Nondeductible expenses (nontaxable
diperhitungkan menurut fiskal income)
Kesejahteraan karyawan 62.766 52.941 Employee welfare
Penyusutan rumah dinas 1.105 1.056 Depreciation of guest house
Penghasilan bunga dikenakan
pajak final (71.059) (57.773) Interest income subjected to final tax
Beban lain tidak dapat dikurangkan 169.589 58.259 Other nondeductible expenses
Jumlah beban pajak Perusahaan (292.015) 103.041 Tax expense - the Company
Beban pajak anak perusahaan 896.924 614.864 Tax expense - Subsidiaries
Jumlah 604.909 717.905 Total
Aset pajak tangguhan yang tidak diakui adalah sebagai berikut :
Unrecognized deferred tax asset is as follows :
30 Juni/ 31 Desember/ June 30 December 31
2011 2010
Perusahaan The Company
Rugi fiskal 3.397.901 5.615.929 Fiscal losses
Lainnya 82.656 78.196 Others
Jumlah 3.480.557 5.694.125 Total
Anak perusahaan Subsidiaries
Rugi fiskal 43.889 74.527 Fiscal losses Jumlah 3.524.446 5.768.652 Total
Perusahaan dan anak perusahaan belum
mempunyai dasar memadai untuk menentukan manfaat pajak masa datang aset pajak tangguhan tersebut. Aset pajak tangguhan ini akan diakui dalam laporan keuangan konsolidasi pada saat laba kena pajak tersedia dimasa akan datang.
The Company and its subsidiaries do not have a sufficient basis to determine the future tax benefit on these deferred tax assets. The deferred tax assets will be recognized in the consolidated financial statements when the taxable income becomes available in future periods.
Surat Ketetapan Pajak Tax Assessment Letters
Perusahaan The Company
Pada tahun 2011, Perusahaan 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 2007 dan 2006 dengan jumlah keseluruhan sebesar Rp 691.342 juta. Perusahaan berencana akan mengajukan surat keberatan atas SKPKB pajak penghasilan pasal 23, pasal 26 dan pajak pertambahan nilai sebesar Rp 551.337 juta, sedangkan SKPKB dan STP sebesar Rp 140.005 juta telah disetujui dan dicatat Perusahaan sebagai beban lain-lain tahun 2011.
In 2011, the Company 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 2007 and 2006 with total amount of Rp 691,342 million. The Company is planning to file objection letter on SKPKB of income tax article 23, article 26 and value added tax amounting to Rp 551,337 million, while SKPKB and STP amounting to Rp 140,005 million has been recognized and recorded by the Company as other expense in 2011.
Pada tahun 2010, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) atas Pajak Penghasilan (PPh) badan tahun pajak 2007 sebesar Rp 11.285 juta dan penetapan rugi fiskal sebesar Rp 9.580.093 juta.
In 2010, the Company received a tax assessment letter for the overpayment (SKPLB) of corporate income tax for fiscal year 2007 amounting to Rp 11,285 million and assessment on fiscal loss amounting to Rp 9,580,093 million. Pada tahun 2010, Perusahaan juga 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 Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) PPh pasal 4 ayat (2), pasal 21, pasal 22, pasal 23, pasal 26 dan Pajak Pertambahan Nilai (PPN) tahun pajak 2008 dengan jumlah keseluruhan sebesar Rp 1.006.727 juta.
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 Tax Assessment Letters for Underpayment (SKPKB) and tax collection notice (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.
Perusahaan mengajukan surat keberatan atas SKPKB PPh pasal 23 dan pasal 26 sebesar Rp 822.354 juta, sedangkan SKPKB dan STP sebesar Rp 184.373 juta, telah disetujui dan dicatat Perusahaan sebagai beban lain-lain tahun 2010.
The Company filed an objection letter on SKPKB of income tax article 23 and article 26 amounting to Rp 822,354 million, while SKPKB and STP amounting to Rp 184,373 million has been recognized and recorded by the Company as other expense in 2010.
Sehubungan dengan Perusahaan mengajukan surat keberatan, pembayaran yang telah dilakukan Perusahaan atas SKPKB tersebut sebesar Rp 208.324 juta tanggal 31 Desember 2010 dicatat sebagai pajak dibayar dimuka.
Because of to the objection filed by the Company against the SKPKB, payment made by the Company for such SKPKB amounting to Rp 208,324 in December 31, 2010 was recorded as prepaid taxes.
Anak perusahaan – 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 31 Desember 2010 dicatat sebagai pajak dibayar dimuka.
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 December 31, 2010 were recorded as prepaid taxes.