January 1, 2011/December 31, 2010 and Years Ended December 31, 2012 and
STATEMENTS Years Ended
18. SHORT-TERM EMPLOYEE BENEFITS LIABILITY
Liabilitas imbalan kerja jangka pendek merupakan saldo atas gaji dan tunjangan yang masih harus dibayarkan masing-masing sebesar Rp4.037.528.154 dan Rp3.783.044.758 pada tanggal-tanggal 31 Desember 2012 dan 2011.
As of December 31, 2012 and 2011, short-term employee benefits liability consisted of accrued expenses on salaries and allowances amounting to
Rp4,037,528,154 and Rp3,783,044,758,
respectively.
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar di muka terdiri dari: a. Prepaid taxes consist of:
2012 2011
Pajak pertambahan nilai 40.405.536.650 14.288.890.905 Value-added tax
Total 40.405.536.650 14.288.890.905 Total
b. Utang pajak terdiri dari: b. Taxes payable consist of:
2012 2011
Pajak penghasilan Income taxes
Pasal 21 3.657.149.807 5.075.122.269 Article 21 Pasal 23 12.650.926.475 4.988.360.324 Article 23 Pasal 25 562.440.480 4.473.104 Article 25 Pasal 26 130.774.058 271.748.363 Article 26 Pasal 29 2.089.077.321 5.088.880.537 Article 29 Pasal 4 (2) 22.881.644 195.162.912 Article 4 (2)
Pajak hotel dan restoran 7.545.531.697 5.367.255.624 Hotel and restaurant tax Pajak Pertambahan Nilai 3.697.781.519 21.751.798.973 Value-added tax
Total 30.356.563.001 42.742.802.106 Total
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
STATEMENTS Years Ended December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
69
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak adalah sebagai berikut:
c. A reconciliation between income before tax expense as shown in the consolidated statements of comprehensive income, and estimated taxable income is as follows:
2012 2011
Laba sebelum beban pajak 66.979.185.215 70.016.847.201 Income before tax expense
Laba (rugi) sebelum Profit (loss) before tax
beban pajak expense
Entitas Anak (10.383.943.105) 1.081.895.688 of Subsidiaries
Eliminasi transaksi yang Elimination relating
berhubungan dengan to transactions with
Entitas Anak (1.109.475.985) (2.033.681.192) Subsidiaries
Penurunan nilai goodwill - 1.734.807.645 Impairment of goodwill Keuntungan dari pembelian
dengan diskon - (1.889.384.366) Gain on bargain purchase
Laba Perusahaan sebelum Income before tax expense
beban pajak 55.485.766.125 68.910.484.976 attributable to the Company
Beda temporer Temporary differences
Penyisihan (pembalikan penyisihan) Provision (reversal of allowance) imbalan kerja 1.073.571.000 (486.150.000) for employee benefits Pembentukan penyisihan
penurunan nilai 213.846.561 1.833.906.701 Provision for impairment
Penyisihan Provision for inventory
persediaan usang 1.019.871.715 275.172.283 obsolescence
Amortisasi Amortization of deferred
beban tangguhan - 322.129.467 charges
Penyusutan 4.005.606.334 (8.388.357.510) Depreciation
Laba (rugi) penjualan Gain (loss) on sale of property
aset tetap (264.563.722) 913.180.046 and equipment
Penghapusan aset tetap - 237.849.402 Write-off of fixed assets Pembayaran sewa
pembiayaan (1.632.373.537) (244.255.865) Payment of leasing
Beda tetap Permanent differences
Sumbangan dan representasi 720.988.803 625.888.187 Donations and representations
Kekurangan bayar dan Underpayment of tax and
denda pajak 3.572.493.386 3.806.149.751 tax penalties
Pemberian kenikmatan
kepada karyawan 181.758.333 508.364.477 Employees’ benefits
Penghasilan yang Income already subjected
pajaknya bersifat final to final tax
Sewa (1.898.712.309) (1.204.033.629) Rent
Bunga (2.720.692.354) (242.569.806) Interest
Keuntungan penjualan Gain on sale of
tanah dan bangunan - (26.696.319.950) land and building
Taksiran penghasilan kena Estimated taxable income
pajak Perusahaan 59.757.560.335 40.171.438.530 of the Company
Beban pajak penghasilan
tahun berjalan 11.951.512.000 10.042.859.500 Income tax expense - current year Dikurangi pajak penghasilan
dibayar di muka: Less with prepayments of:
Pasal 22 8.426.088.769 6.564.511.532 Income Tax Article 22
Pasal 23 124.930.723 114.808.704 Income Tax Article 23
Pasal 25 2.541.169.353 37.353.041 Income Tax Article 25
Estimasi utang pajak Estimated tax payable
Perusahaan The Company
Tahun berjalan 859.323.155 3.326.186.223 Current year
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
70
Utang pajak 2.127.983.321 5.088.880.537 Tax payables
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak adalah sebagai berikut: (lanjutan)
c. A reconciliation between income before tax expense as shown in the consolidated statements of comprehensive income, and estimated taxable income is as follows: (continued)
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perusahaan belum melaporkan SPT (Surat Pemberitahuan Tahunan) Pajak Penghasilan (PPh) Badan tahun 2012 kepada kantor pajak. Namun SPT tahun 2012 akan dilaporkan Perusahaan kepada kantor pajak sesuai dengan taksiran penghasilan kena pajak tahun 2012 di atas.
Up to the date of completion of these consolidated financial statements, the Company has not yet reported its 2012 (Annual Tax) SPT Corporate Income Tax to the Tax Office. However, the Company will submit 2012 SPT to the Tax Office in accordance with 2012 estimated taxable income as stated above.
SPT Tahunan PPh Badan Perusahaan untuk tahun pajak 2011 dengan estimasi penghasilan kena pajak Perusahaan telah dilaporkan sebesar Rp40.171.537.084, dimana terdapat perbedaan sebesar Rp98.554 dengan angka di atas.
Annual Corporate Income Tax return of the Company for fiscal year 2011 has been submitted based on the Company estimated
taxable income amounted to
Rp40,171,537,084, whereby there was a difference of Rp98,554 with the above amounts.
d. Beban pajak terdiri dari: d. Tax expense consist of:
2012 2011
Pajak penghasilan badan Coorporate income tax
Perusahaan (11.951.512.000) (10.042.859.500) Company
Entitas anak (2.138.707.591) (892.203.927) Subsidiaries
Manfaat (beban) pajak tangguhan Deferred tax benefit (expense)
Perusahaan 5.451.774.265 (1.384.131.369) Company
Entitas anak (2.660.504.306) (981.893.665) Subsidiaries
Beban pajak, neto (11.298.949.632) (13.301.088.461) Taxable expense, net
e. Perhitungan taksiran tagihan pajak penghasilan adalah sebagai berikut:
e. The current estimated claims for tax refund are as follows:
2012 2011
Estimasi tagihan pajak
penghasilan Estimated claims for tax refund
Saldo awal 5.576.729.727 13.479.528.405 Beginning balance
Penerimaan/penghapusan Receipts/write-off of claims for
tagihan pajak penghasilan tax refund
Perusahaan - (4.081.166.731) Company
Entitas anak - (3.879.525.061) Subsidiaries
Penambahan tagihan pajak
penghasilan Additions to claims for tax refund
Perusahaan - - Company
Entitas anak 24.240.624 57.893.114 Subsidiaries
Total estimasi tagihan Total estimated claims for pajak penghasilan 5.600.970.351 5.576.729.727 tax refund
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
STATEMENTS Years Ended December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
71
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
f. Perhitungan manfaat (beban) pajak tangguhan adalah sebagai berikut:
f. The computation of deferred tax benefit (expense) is as follows:
2012 2011
Manfaat (beban) pajak
tangguhan Deferred tax benefit (expense)
Pengaruh beda temporer
pada tarif pajak Temporary differences
yang berlaku at applicable tax rate
Perusahaan Company
Penyusutan 5.807.964.717 (1.809.332.016) Depreciation
Penyisihan Provision for
persediaan usang 254.967.928 68.793.071 inventory obsolescence Amortisasi beban
tangguhan (239.464.413) 80.532.367 Amortization of deferred charges Liabilitas imbalan kerja 268.392.750 (121.537.500) Employee benefits liability
Pembentukan penyisihan
penurunan nilai 53.461.640 458.476.675 Provision for impairment Transaksi sewa
pembiayaan (693.548.357) (61.063.966) Leased assets
Sub-total 5.451.774.265 (1.384.131.369) Sub-total
Entitas Anak
Penyusutan (3.536.133.546) (445.900.869) Depreciation
Penyisihan Provision for
persediaan usang (605.816.337) - inventory obsolescence
Liabilitas imbalan kerja 735.076.250 (4.834.000) Employee benefits liability
Pembentukan penyisihan
penurunan nilai 76.461.286 425.406.922 Provision for impairment Transaksi sewa
pembiayaan (38.458.850) 77.597.051 Leased assets
Rugi fiskal 1.220.818.674 (540.879.989) Fiscal loss
Rugi fiskal yang kadaluarsa (273.832.662) - Expired fiscal loss Sewa dibayar di muka (192.946.224) (493.282.780) Prepaid rent
Sub-total (2.614.831.409) (981.893.665) Sub-total
Total 2.836.942.856 (2.366.025.034) Total
g. Pengaruh pajak tangguhan atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut:
g. The tax effects of temporary differences between commercial and tax reporting are as follows:
2012 2011
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 3.162.232.750 2.893.840.000 Employee benefits liability
Piutang usaha dan Accounts receivable -
piutang lain-lain 2.397.448.263 2.343.986.623 trade and others
Persediaan 426.430.646 171.462.718 Inventory
Beban tangguhan - 239.464.413 Deferred charges
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (800.615.306) (6.608.580.023) Fixed assets
Aset sewa pembiayaan (754.612.323) (61.063.966) Leased assets
Sub-total aset (liabilitas) pajak Sub-total of deferred tax asset tangguhan Perusahaan 4.430.884.030 (1.020.890.235) (liabilities) of the Company
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
72
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
g. Pengaruh pajak tangguhan atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut: (lanjutan)
g. The tax effects of temporary differences between commercial and tax reporting are as follows: (continued)
2012 2011
Entitas anak Subsidiaries
Aset pajak tangguhan, neto 16.267.302.817 18.869.408.802 Deferred tax assets, net
Sub-total aset pajak Sub-total of deferred tax
tangguhan, neto 20.698.186.847 18.869.408.802 assets, net
Entitas Anak Subsidiaries
Liabilitas pajak tangguhan,
neto (330.063.414) (271.665.094) Deferred tax liabilities, net
Sub-total liabilitas pajak Sub-total of deferred tax tangguhan, neto (330.063.414) (1.292.555.329) liabilities, net
Untuk penyajian dalam laporan posisi keuangan konsolidasian, klasifikasi aset atau liabilitas pajak tangguhan untuk setiap perbedaan temporer di atas ditentukan berdasarkan posisi pajak tangguhan neto (aset neto atau liabilitas neto) setiap entitas.
For purposes of presentation in the consolidated statements of financial position, the asset or liability classification of the deferred tax effect of each of the above temporary differences is determined based on the net deferred tax position (net assets or net liabilities) on per entity basis.
h. Rekonsiliasi antara beban pajak yang dihitung berdasarkan tarif pajak yang berlaku atas laba sebelum beban pajak dengan beban pajak menurut laporan laba rugi komprehensif konsolidasian adalah sebagai berikut:
h. The reconciliation between tax expense calculated by applying the applicable tax rates based on existing tax regulation to the income before tax expense and tax expense as shown in the consolidated statements of comprehensive income is as follows:
2012 2011
Laba sebelum beban pajak 66.979.185.215 70.016.847.201 Incomce before tax expense Eliminasi laba rugi (1.109.475.985) (2.033.681.192) Elimination of revenues and expenses Penurunan nilai goodwill - 1.734.807.645 Impairment of goodwill Keuntungan dari pembelian
dengan diskon - (1.889.384.366) Gain on bargain purchase
Laba sebelum beban pajak Incomce before tax expense
setelah eliminasi 65.869.709.230 67.828.589.288 after elimination
Beban pajak dengan tarif pajak 25% (16.467.427.308) (16.975.147.322) Tax expense computes using reate 25% Pengaruh pajak atas beda tetap Tax effect of the Company and Perusahaan dan Entitas Anak (162.670.973) 4.917.132.892 Subsidiaries permanent differences
Rugi fiskal yang tidak diakui Unrecognized tax loss
pada Entitas Anak (2.536.182.463) - in Subsidiaries
Dampak perubahan tarif pajak 3.008.185.806 52.032.202 Effect changes in tax rate Penyesuaian atas aset tetap dan Adjustments on fixed assets aset sewa pembiayaan 4.859.145.306 (1.295.106.233) and leased assets
Beban pajak – neto Tax expense – net per menurut laporan laba rugi consolidated statements of komprehensif konsolidasian (11.298.949.632) (13.301.088.461) comprehensive income
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
STATEMENTS Years Ended December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
73
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
h. Rekonsiliasi antara beban pajak yang dihitung berdasarkan tarif pajak yang berlaku atas laba sebelum beban pajak dengan beban pajak menurut laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: (lanjutan)
h. The reconciliation between tax expense calculated by applying the applicable tax rates based on existing tax regulation to the income before tax expense and tax expense as shown in the consolidated statements of comprehensive income is as follows: (continued)
Pada tanggal 28 Desember 2007, Presiden Republik Indonesia menandatangani PP 81/2007 tentang “Penurunan Tarif Pajak Penghasilan Bagi Wajib Pajak Dalam Negeri yang Berbentuk Perseroan Terbuka”. PP 81/2007 ini mengatur perseroan terbuka dalam negeri di Indonesia dapat memperoleh penurunan tarif Pajak Penghasilan (“PPh”) sebesar 5% lebih rendah dari tarif tertinggi PPh sebagaimana diatur dalam Pasal 17 ayat 1b Undang-undang Pajak Penghasilan, dengan memenuhi kriteria yang ditentukan, yaitu perseroan yang saham atau efek bersifat ekuitas lainnya tercatat di bursa efek di Indonesia yang jumlah kepemilikan saham publiknya 40% atau lebih dari keseluruhan saham yang disetor dan saham tersebut dimiliki paling sedikit oleh 300 pihak, masing- masing pihak hanya boleh memiliki saham kurang dari 5% dari keseluruhan saham yang disetor. Ketentuan sebagaimana dimaksud harus dipenuhi oleh perseroan terbuka dalam waktu paling sedikit enam bulan jangka waktu satu tahun pajak.
On December 28, 2007, the President of the Republic of Indonesia signed PP 81/2007 regarding the “Reduction of Income Tax Rate on Resident Corporate Taxpayers in the Form of Publicly-listed Companies”. PP 81/2007 provides that resident publicly-listed companies in Indonesia can avail the reduced income tax rate, i.e., 5% lower than the highest income tax rate under Article 17 paragraph 1(b) of the Income Tax Law, provided they meet the prescribed criteria, i.e., companies whose shares or other equity instruments are listed in the Indonesian stock exchanges, whose shares woned by the public is 40% or more of the total paid-up shares, and such shares are owned by at least 300 parties, each party owning less than 5% of the total paid up shares. These requirements should be fulfilled by the publicly-listed companies for a period of six months in one fiscal year.
Perusahaan menerapkan penurunan tarif pajak tersebut dalam perhitungan beban PPh badan tahun 2012 seperti diungkapkan di atas karena telah memenuhi seluruh persyaratan di dalamnya. Dengan demikian, sesuai dengan peraturan perpajakan yang berlaku, Perusahaan menggunakan tarif pajak penghasilan tunggal sebesar 20%.
The Company applies the said reduction of tax rates in the computation of corporate income tax in 2012 as disclosed above since it has fullfiled all the requirements set forth therein. Thus, in accordance with the authoritative tax regulations, the Company applied a single tax rate of 20%.
Aset dan liabilitas pajak tangguhan mencakup konsekuensi pajak di masa mendatang sehubungan dengan perbedaan antara dasar laporan komersial dan fiskal dari aset dan liabilitas serta pemanfaatan dari akumulasi rugi fiskal neto yang dapat digunakan berdasarkan rencana kerja Grup. Aset pajak tangguhan diakui sepanjang besar kemungkinan bahwa penghasilan kena pajak pada masa yang akan datang dapat menyebabkan aset pajak tangguhan dipulihkan.
Deferred tax assets and liabilities cover the future tax consequences attributable to differences between the financial and fiscal reporting bases of assets and liabilities, and the benefits from accumulated net fiscal loss
carryforward based on the Group
management’s plan. Deferred tax assets are recognized to the extent that it is probable that future taxable profit will allow the deferred tax assets to be recovered.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
74