ASSOCIATED ENTITIES Rincian penyertaan saham pada entitas Asosiasi pada
22. UANG MUKA PELANGGAN (lanjutan) ADVANCES FROM CUSTOMERS (continued)
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Pihak ketiga - dalam Rupiah: Third parties - in Rupiah:
Penjualan tanah, rumah Sales of land, housing and
dan apartemen 118.189.518.393 30.402.091.006 14.856.881.903 apartment
Penyewa ruang
apartemen 18.019.140.688 3.319.083.071 6.509.544.473 Tenants of units apartment
Penyewa ruang
perkantoran 14.088.253.662 5.204.530.664 3.306.504.616 Tenants of office spaces
Penyewa ruangan dan
lapangan 11.543.818.852 8.382.179.207 6.436.906.421 Tenants of space and courts
Penjualan unit
Perkantoran 8.245.402.014 28.098.626.320 8.468.307.214 Sales of office space
Hotel 4.552.642.812 - - Hotel
Lain-lain 3.725.786.577 3.862.571.244 3.085.434.375 Others
Pihak berelasi - Related parties -
dalam Rupiah: in Rupiah:
(lihat Catatan (see Note 41
41 butir e) point e)
Penyewa ruang
perkantoran 748.075.800 1.000.000.000 694.493.264 Tenants of office spaces
Penjualan unit
perkantoran - 5.223.176.737 5.323.176.737 Sales of office space
Jumlah 179.112.638.798 85.492.258.249 48.681.249.003 Total
Persentase jumlah uang muka pelanggan yang telah diterima untuk penyewaan ruangan dan lapangan dari harga sewa adalah 100%, sedangkan persentase uang muka pelanggan yang telah diterima dari harga jual untuk penjualan rumah, apartemen dan unit perkantoran adalah kurang dari 20%.
The percentage of advances from customer receipt for rental of space and courts is 100% from the rental price, whereas the percentage of advances from customer receipt for the sale of houses, apartments and office units are less than 20% from the sales price.
23. PENDAPATAN DITANGGUHKAN 23. DEFERRED INCOME
Akun ini terdiri dari: This account consists of:
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Pihak ketiga: Third parties:
Penjualan apartemen 124.861.067.359 158.325.396.303 179.286.762.886 Sales of apartment Penyewa ruang
perkantoran 12.652.289.428 5.862.426.799 1.566.964.913 Tenants of office space
Penyewa ruangan,
lapangan dan Tenants of space, courts and
iuran keanggotaan 9.495.545.973 12.764.719.919 12.046.272.153 membership fees
Penjualan unit
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Penyewa ruang
apartemen 866.497.400 - - Tenant of apartment space
Pendapatan bunga
ditangguhkan (lihat Unearned interest income
Catatan 44 butir k) - 6.054.424.000 61.100.000.000 (see Note 44 point k)
Pihak berelasi Related parties
(lihat Catatan 41 butir f): (see Note 41 point f):
Penjualan unit
Perkantoran 427.333.200 651.471.920 42.166.096.948 Sales of office space
Jumlah 152.168.021.100 198.465.347.012 296.166.096.900 Total
24. PERPAJAKAN 24. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
Akun ini terdiri dari: This account consists of:
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Pajak penghasilan: Income taxes:
Pasal 21 - 14.869.670 - Article 21
Pasal 22 22.635 - - Article 22
Pasal 23 84.754.926 100.969.856 76.480.916 Article 23
Pasal 4 (2) final 4.083.838.584 2.019.845.814 244.589.983 Article 4 (2) final
Pasal 25 - 371.573.382 - Article 25
Pajak Pertambahan
Nilai Masukan - - 178.407.311.612 Value Added Tax - Input
Taksiran kelebihan Estimated tax overpayment -
pajak - PPh pasal 29 - - 113.419.283 Article 29
Jumlah 4.168.616.145 2.507.258.722 178.841.801.794 Total
b. Utang pajak b. Taxes payable
Akun ini terdiri dari: This account consists of:
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Pajak penghasilan: Income taxes:
Pasal 21 6.826.970.070 3.835.529.568 2.600.933.436 Article 21
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
b. Utang pajak (lanjutan) b. Taxes payable (continued)
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Pajak Pertambahan Value Added Tax - Luxury
Nilai Barang Mewah 19.783.467.838 16.423.122.336 17.571.142.676 Sales Tax
Pajak Pertambahan
Nilai Keluaran 57.366.436.075 53.893.736.829 - Value Added Tax - Output
Pajak Bumi Bangunan 14.388.622.679 14.786.176.353 10.923.117.994 Land and Building Tax
Pajak Pembangunan I 5.926.406.585 2.109.463.714 1.640.678.462 Development Tax I
SKP Pajak Tax Assesment Letter
Penghasilan Badan 301.254.571 301.254.571 - of CorporateIncome Tax
Bea Perolehan Hak
atas Tanah dan Duty on Acquisition of
Bangunan (BPHTB) 45.960.000 4.761.782.720 600.073.249 Land Rights and Building
Pajak Hiburan 363.361.914 268.211.770 392.854.150 Entertainment Tax
Jumlah 299.345.702.741 256.758.512.669 220.235.933.542 Total
c. Taksiran beban (manfaat) pajak penghasilan badan
c. Provision for income tax expenses (benefit)
Akun ini terdiri dari: This account consists of:
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Final - Entitas Anak (76.283.524.296 ) (35.504.457.285 ) (31.600.158.135 ) Final - Subsidiaries Tahun berjalan -
Entitas Anak (24.233.523.140 ) (14.697.576.993 ) (12.452.170.732 ) Current year - Subsidiaries Tangguhan -
Entitas Anak 73.121.248.471 25.780.012.257 (2.633.427.264 ) Deferred - Subsidiaries Tangguhan -
Entitas Induk (5.255.166.575 ) 9.152.939.051 4.493.892.359 Deferred - the Company
Bersih (32.650.965.540 ) (15.269.082.970 ) (42.191.863.772 ) 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 tahun 2011 (2010) adalah sebagai berikut:
A reconciliation between consolidated income before provision for income tax benefit (expense) as shown in the consolidated statement of comprehensive income and the estimated fiscal losses in 2011 (2010) is as follows:
d. Rekonsiliasi pajak penghasilan badan konsolidasian (lanjutan)
d. Reconciliation of the consolidated corporate income tax (continued)
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Laba sebelum taksiran
manfaat (beban) Income before provision
pajak menurut for tax benefit (expenses)
laporan laba rugi per consolidated
komprehensif statements of
konsolidasian 107.400.869.228 225.655.068.716 203.169.353.619 comprehensive income
Ditambah (dikurangi): Additions (deductions):
Laba bersih Entitas Net income of
Anak sebelum pajak Subsidiaries before
penghasilan (69.945.865.918 ) (336.125.557.128 ) (234.816.442.139 ) income tax expenses
Bagian Entitas Induk Company s portion
atas laba on net income
Entitas Anak - 280.022.151.221 159.409.108.966 of Subsidiaries
Laba komersial Commercial income
Entitas Induk before provision for
sebelum taksiran tax benefit (expense)
manfaat (beban) attributable
pajak 37.455.003.310 169.551.662.809 127.762.020.446 to the Company
Beda tetap: Permanent differences:
Gaji, upah dan
Kesejahteraan Salaries, wages and
karyawan 9.259.855.269 10.237.137.679 8.621.521.556 employee benefit
Bunga pinjaman utang
Bank 7.119.410.663 - - Interest bank loan
Representasi dan Representation and
sumbangan 5.475.457.580 4.420.051.080 8.276.735.275 donations
Biaya bunga obligasi Interest expense of
dan sukuk 1.424.400.000 1.913.740.000 - Bonds and Sukuk
Rugi transaksi Loss on derivative
instrumen derivatif 413.158.026 46.474.142.207 - transaction
Penghasilan bunga
yang pajaknya Interest income subject to
bersifat final (31.367.466.903 ) (20.599.643.654 ) (39.563.349.703 ) final tax
Laba (rugi) atas
divestasi Entitas Gain (loss) on
Anak (6.093.140.048 ) - 3.960.649.724 Subsidiaries
Pendapatan bunga Interest income from time
deposito dan deposit and
jasa giro (2.120.271.142 ) 2.587.121.557 - current account
Bagian Entitas Induk Equity in net earnings
atas laba Entitas Anak (1.230.035.843 ) (280.022.151.221 ) (159.409.108.966 ) of Subsidiaries Bunga sewa
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
d. Rekonsiliasi pajak penghasilan badan konsolidasian (lanjutan)
d. Reconciliation of the consolidated corporate income tax (continued)
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Beban kompensasi
berbasis saham - 3.386.572.658 3.386.572.658 Stock based compensation
Beban bunga Interest expense
Instrumen derivatif - (1.852.425.000 ) - on derivatives instrument
Amortisasi goodwill - (4.883.015.933 ) - Goodwill amortization
Lain-lain 994.799.563 15.963.841.459 (6.096.996.569 ) Others
Jumlah beda tetap (16.434.337.007 ) (222.716.084.195 ) (180.693.259.016 ) Total permanent differences
Beda waktu: Timing differences:
Beban penyusutan 1.108.747.426 (388.884.399 ) - Depreciation expense
Jumlah beda waktu 1.108.747.426 (388.884.399 ) - Total timing differences
Taksiran laba (rugi) Estimated fiscal losses
fiskal sebelum (income) before
kompensasi fiscal losses
rugi fiskal tahun compensation of
sebelumnya 22.129.413.729 (53.553.305.785 ) (52.931.238.570 ) the previous years Akumulasi rugi
fiskal tahun Accumulated fiscal losses of
sebelumnya (157.992.878.672 ) (104.439.572.887 ) (51.508.334.317 ) the previous years
Akumulasi rugi Accumulated fiscal losses
fiskal akhir tahun (135.863.464.943 ) (157.992.878.672 ) (104.439.572.887 ) at the end of the year
e. Manfaat (beban) pajak tangguhan e. Deferred tax benefit (expense)
Perhitungan taksiran manfaat (beban) pajak penghasilan tangguhan adalah sebagai berikut:
Calculation of provision for deferred tax benefit (expense) is as follows:
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Entitas Induk: The Company:
Rugi fiskal (5.532.353.432 ) 9.250.160.151 4.493.892.359 Fiscal losses
Penyusutan
aset tetap 277.186.857 (97.221.100 ) - Depreciation of fixed asset
(5.255.166.575 ) 9.152.939.051 4.493.892.359
Entitas Anak: Subsidiaries:
PT Bakrie PT Bakrie
Infrastructure Infrastructure
(konsolidasian) 70.684.217.686 21.029.927.129 (328.741.448 ) (consolidated)
PT Bakrie Nirwana
Semesta PT Bakrie Nirwana Semesta
e. Manfaat (beban) pajak tangguhan (lanjutan) e. Deferred tax benefit (expense) (continued)
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
PT Bakrie Swasakti
Utama PT Bakrie Swasakti Utama
(konsolidasian) 2.015.312.443 1.014.065.245 (1.133.496.843 ) (consolidated)
PT Bakrie Pangripta
Loka PT Bakrie Pangripta Loka
(konsolidasian) 111.587.981 131.276.538 (234.452.302 ) (consolidated)
PT Bakrie Graha
Investama PT Bakrie Graha Investama
(konsolidasian) (740.734.354 ) (315.313.338 ) 551.386 (consolidated)
PT Graha Andrasentra
Propertindo PT Graha Andrasentra
(konsolidasian) - 31.252.106 (1.153.755.333 ) Propertindo (consolidated)
PT Bakrie Sentra
Investama - (263.774.097 ) - PT Bakrie Sentra Investama
PT Krakatau PT Krakatau
Lampung Tourism Lampung Tourism
Development - (34.566.184 ) 281.149.297 Development
PT Bumi Daya
Makmur - - (2.855.741.998 ) PT Bumi Daya Makmur
PT Superwish
Perkasa - - (748.120.031 ) PT Superwish Perkasa
Manfaat pajak Deferred tax benefit
tangguhan - bersih 67.866.081.896 34.932.951.308 1.860.465.095 - net
f. Aset (liabilitas) pajak tangguhan f. Deferred tax asset (liabilities)
Akun ini terdiri dari: This account consists of:
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
Aset pajak tangguhan: Deferred tax assets:
Entitas Induk the Company
Akumulasi rugi fiskal 33.965.866.236 39.498.219.668 26.109.893.222 Accumulated fiscal losses Accumulated temporary
Akumulasi beda waktu 248.930.137 (28.256.720 ) 68.964.380 difference
Penyisihan atas
aset pajak Allowance for deferred
tangguhan (12.877.083.578 ) (12.877.083.578 ) (8.738.917.283 ) tax asset
21.337.712.795 26.592.879.370 17.439.940.319
Entitas Anak: Subsidiaries:
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
f. Aset (liabilitas) pajak tangguhan (lanjutan) f. Deferred tax asset (liabilities) (continued)
1 Januari 2010/ 31 Desember 2009
31 Desember 2011/ 31 Desember 2010/ January 1, 2010/
December 31, 2011 December 31, 2010 December 31, 2009
PT Bakrie Nirwana
Semesta PT Bakrie Nirwana Semesta
(konsolidasian) 6.552.923.801 8.834.611.630 5.474.180.967 (consolidated)
PT Bakrie Swasakti
Utama PT Bakrie Swasakti Utama
(konsolidasian) 5.827.004.242 3.811.691.799 2.797.626.554 (consolidated)
PT Graha Andrasentra PT Graha Andrasentra
Propertindo Propertindo
(konsolidasian) 2.434.163.322 2.434.163.322 2.402.911.216 (consolidated)
PT Krakatau Lampung PT Krakatau Lampung
Tourism Tourism
Development 1.418.049.520 1.418.049.520 1.452.615.704 Development
PT Villa Del Sol 1.074.107.385 1.074.107.385 1.074.107.385 PT Villa Del Sol
PT Bakrie Pangripta
Loka PT Bakrie Pangripta Loka
(konsolidasian) 610.294.603 498.706.621 16.695.393 (consolidated)
PT Citra Saudara PT Citra Saudara
Abadi 493.707.241 493.707.241 493.707.241 Abadi
PT Bakrie Graha
Investama PT Bakrie Graha Investama
(konsolidasian) - - 551.386 (consolidated)
Jumlah aset pajak
tangguhan 133.162.185.360 67.887.921.653 32.852.413.801 Total deferred tax assets
Liabilitas pajak
tangguhan: Deferred tax liabilities:
Entitas Anak: Subsidiaries:
PT Bakrie Nirwana
Semesta PT Bakrie Nirwana Semesta
(konsolidasian) 16.531.692.067 21.527.495.601 22.417.793.275 (consolidated)
PT Bakrie Graha
Investama PT Bakrie Graha Investama
(konsolidasian) - 314.554.063 - (consolidated)
Jumlah liabilitas
pajak tangguhan 16.531.692.067 21.842.049.664 22.417.793.275 Total deferred tax liabilities
Aset pajak
g. Administrasi dan perubahan peraturan perpajakan
g. 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. Direktur 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 Company and Subsidiary submits tax returns on the basis of self assessment. The Director 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.
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
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
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
g. Administrasi dan perubahan peraturan perpajakan (lanjutan)
g. Administration and changes in tax regulation (continued)
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. Pada lampiran Peraturan Menteri Keuangan tersebut, rumah dan town house dari jenisnon strata titledengan luas bangunan 350 m2 atau lebih dan apartemen, kondominium, town house dari jenisstrata title dan sejenisnya dengan luas bangunan 150 m2
atau lebih tergolong mewah dan dikenakan pajak penjualan atas barang mewah dengan tarif sebesar 20%.
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. In the appendix the Regulation of the Minister of Finance, homes and town houses of this type of non-strata title with an area of 350 sqm or more and an apartment, condominium, town house of the type of strata title and the like with an area of 150 sqm or more classified as luxurious and sales tax imposed on luxury goods with a tariff of 20%.
25. UTANG BANK DAN LEMBAGA KEUANGAN JANGKA