2011 2010
Gaji, upah dan tunjangan 24.818.103.963 15.540.787.159 Salaries, wages and benefits
Jasa profesional 1.712.861.939 2.037.752.284 Professional fees
Sewa (Catatan 29) 1.681.198.192 1.287.142.799 Rental (Note 29)
Keperluan kantor 1.664.426.074 802.948.743 Office expense
Perjalanan dinas 1.480.018.364 1.291.055.469 Traveller and transportation Perbaikan dan pemeliharaan 1.009.292.398 295.515.311 Repair and maintenance
Imbalan kerja 619.124.410 874.669.039 Employee benefits
Penyusutan 566.794.460 439.138.993 Depreciation
Jasa manajemen (Catatan 29) 600.000.000 900.000.000 Management services (Note 29)
Pelatihan 100.748.824 163.940.823 Training
Lain-lain 5.271.902.532 5.137.556.280 Others
Total 39.524.471.156 28.770.506.900 Total
Pada tahun 2011 dan 2010 masing-masing sebesar 5,77% dan 7,60% dari jumlah beban umum dan administrasi dibayarkan kepada pihak yang mempunyai hubungan istimewa (Catatan 29).
In 2011 and 2010, 5.77% and 7.60%, respectively, of the total general and administrative expenses pertains to transactions with related parties (Note 29).
25. PAJAK PENGHASILAN 25. INCOME TAX
Manfaat (beban) pajak Perusahaan dan entitas anak terdiri dari:
Tax benefit (expense) of the Company and its subsidiaries consisted of:
2011 2010
Pajak kini Current tax
Perusahaan (1.494.688.375) (1.163.630.625) The Company
Entitas Anak Subsidiaries
KJW (1.945.565.225) - KJW
IJR (18.959.895.250) (11.243.713.750) IJR
KE (7.334.431.000) (5.954.414.750) KE
PK (7.849.120.000) (4.144.726.625) PK
BL (3.895.916.500) (1.914.689.625) BL
PB (2.111.592.605) (1.148.175.375) PB
CMK (1.085.150.000) (453.575.250) CMK
CP (258.377.375) (201.239.625) CP
Total (44.934.736.330) (26.224.165.625) Total
Pajak tangguhan Deferred taxes
Perusahaan 195.689.330 228.867.658 The Company
Entitas Anak Subsidiaries
IJR (1.263.150.099) (557.409.259) IJR
KE (770.117.089) (846.149.075) KE
PK 139.063.294 (9.741.571) PK
BL (114.314.746) (35.175.743) BL
PB (25.135.209) 44.392.692 PB
CMK (124.211.332) (113.011.084) CMK
CP (38.410.042) (18.540.289) CP
KJW (14.037.139.011) (7.032.147.159) KJW
Total (16.037.724.904) (8.338.913.830) Total
Beban pajak - bersih (60.972.461.234) (34.563.079.455) Tax expense - net
25. PAJAK PENGHASILAN (lanjutan) 25. INCOME TAX (continued)
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan estimasi laba kena pajak Perusahaan adalah sebagai berikut:
A reconciliation between income before income tax per consolidated statements of comprehensive income and estimated taxable income is as follows:
2010 2010
Laba sebelum pajak menurut Income before income tax expense
laporan laba rugi per consolidated statements of
komprehensif konsolidasi 246.392.784.997 135.271.420.138 comprehensive income
Laba sebelum pajak penghasilan Income before income tax
entitas anak (228.622.620.802) (131.592.417.899) of subsidiaries
Laba sebelum pajak penghasilan Income before income tax
Perusahaan 17.770.164.195 3.679.002.239 of the Company
Perbedaan temporer: Temporary differences:
Penyusutan aset tetap (17.148.694) (7.044.598) Depreciation of fixed assets Aset sewa pembiayaan (125.147.794) 47.846.190 Finance leased assets
Imbalan kerja 549.724.410 874.669.039 Employee benefits
Akrual 375.329.400 - Accruals
Bersih 782.757.322 915.470.631 Net
Perbedaan tetap: Permanent differences:
Tunjangan karyawan 368.909.816 311.591.547 Benefits in kind
Penghasilan bunga yang telah Interest income already
dikenakan pajak final (17.191.683.527) (64.384.426) subjected to final tax Share in loss of Bagian rugi perusahaan asosiasi 1.403.338 458.892.205 associated company
Sumbangan 188.737.700 - Donation
Lain-lain 4.528.960.683 112.331.529 Others
Bersih (12.103.671.990) 818.430.855 Net
Estimasi laba kena pajak Estimated taxable income
tahun berjalan Perusahaan 6.449.249.527 5.412.903.725 for the year of the Company
25. PAJAK PENGHASILAN (lanjutan) 25. INCOME TAX (continued)
Pajak Kini (lanjutan) Current Tax (continued)
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
Current tax expense and payable are computed as follows:
2011 2010
Beban pajak kini dengan tarif Current tax expense based on
yang berlaku prevailing tax rate
Perusahaan 1.494.688.375 1.163.630.625 The Company
Anak perusahaan 43.440.047.955 25.060.535.000 Subsidiaries
Jumlah 44.934.736.330 26.224.165.625 Total
Dikurangi pembayaran pajak dimuka Less payment of prepaid taxes
Perusahaan The Company
Pajak penghasilan Income taxes
Pasal 23 685.993.010 337.208.264 Article 23
Pasal 25 791.419.173 699.312.793 Article 25
Sub-jumlah 1.477.412.183 1.036.521.057 Sub total
Anak perusahaan 22.021.264.626 14.560.811.158 Subsidiaries
Estimasi hutang Estimated current income
pajak kini 21.436.059.521 10.626.833.410 tax payable
Rincian hutang pajak kini: Details of current tax payable:
Perusahaan 17.276.192 127.109.568 The Company
Anak perusahaan 21.418.783.329 10.499.723.842 Subsidiaries
Jumlah hutang pajak 21.436.059.521 10.626.833.410 Total current tax
Laba kena pajak Perusahaan tahun 2010 telah sesuai dengan Surat Pemberitahuan Tahunan (SPT) yang disampaikan kepada Kantor Pajak.
Company’s taxable income in 2010 have been in accordance with the Annual Tax Return (SPT) submitted to the Tax Office.
Berdasarkan peraturan perpajakan Indonesia, Perusahaan dan entitas anak menghitung, melaporkan dan menyetor pajak-pajaknya berdasarkan perhitungan sendiri (self-assessment).
Direktorat Jenderal Pajak dapat menghitung dan menetapkan atau mengubah liabilitas pajak dalam batas waktu 5 tahun sejak tanggal terutangnya pajak.
Under the taxation laws of Indonesia, the Company and its subsidiaries submit tax return on the basis of self-assessment. The tax authorities may assess or amend taxes within 5 years from the date the tax becomes due.
25. PAJAK PENGHASILAN (lanjutan) 25. INCOME TAX (continued)
Pajak Tangguhan Deferred Tax
Rincian 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:
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan merupakan jumlah bersih setelah diperhitungkan dengan masing-masing entitas usaha, dengan rincian sebagai berikut:
This account respresents deferred tax assets after deducting the deferred tax liabilities of the same business entity as follows:
2011 2010
Perusahaan The Company
Aset tetap 116.501.483 120.788.657 Fixed assets
Aset sewa pembiayaan 48.167.552 79.454.500 Asset under finance lease
Akrual 93.832.350 - Accruals
Liabilitas imbalan kerja 931.657.595 794.226.492 Employee benefits liability
Total 1.190.158.980 994.469.649 Total
Entitas anak Subsidiaries
Aset tetap (525.037.103) (117.271.373) Fixed assets
Tanaman perkebunan (17.022.539.857) (2.474.286.589) Plantations
Beban tangguhan 96.948.353 (24.223.914) Deferred charges
Biaya masih harus dibayar 720.424.621 750.383.552 Accrued expenses Liabilitas imbalan kerja 4.322.982.250 3.970.362.391 Employee benefits liability
Aset sewa pembiayaan (119.442.663) - Assets under finance lease
Rugi fiskal 13.507.053.600 - Fiscal loss
Lain-lain (21.064.084) (21.552.145) Others
Total 959.325.117 2.083.411.922 Total
Aset pajak tangguhan - bersih 2.149.484.097 3.077.881.571 Deferred tax assets - net Manajemen berkeyakinan bahwa aset pajak
tangguhan Perusahaan dan entitas anak dapat dikompensasi dengan laba kena pajak periode mendatang.
Management believes that the Company and its subsidiaries’ deferred tax assets can be utilized against the taxable income for the future periods.
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Akun ini merupakan liabilitas pajak tangguhan entitas anak setelah diperhitungkan dengan aset pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut:
This account represents deferred tax liabilities of subsidiaries after deducting the deferred tax assets of the same business entity as follows:
2011 2010
Entitas anak Subsidiaries
Aset tetap (942.655.276) (1.349.243.499) Fixed assets
Tanaman perkebunan (41.072.092.687) (37.499.720.704) Plantations
Biaya masih harus dibayar 779.317.079 441.042.023 Accrued expense
Beban tangguhan (181.372.798) (82.886.478) Deferred charges
Liabilitas imbalan kerja 3.903.781.715 3.831.193.926 Employee benefits liability
Aset sewa pembiayaan (425.757.370) - Assets under finance lease
Rugi fiskal - 11.953.900.247 Fiscal loss
Lain-lain (5.518.352) (125.115.914) Others
Liabilitas pajak tangguhan -
bersih (37.944.297.690) (22.830.830.399) Deferred tax liabilities - net
25. PAJAK PENGHASILAN (lanjutan) 25. INCOME TAX (continued) Pajak Tangguhan (lanjutan) Deferred Tax continued) Rekonsiliasi antara beban pajak dan hasil perkalian
laba akuntansi sebelum pajak Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the net tax expense and the amounts computed by applying the effective tax rate to income before tax of the Company is as follows:
2011 2010
Laba sebelum beban pajak Income before income tax
penghasilan menurut laporan expense per consolidated
laba rugi konsolidasi 246.392.784.997 135.271.420.138 statements of income
Laba sebelum pajak entitas anak (228.622.620.802) (131.592.417.899) Income before tax of subsidiaries
Laba sebelum pajak Perusahaan 17.770.164.195 3.679.002.239 Income before tax of the Company Tax expense based on prevailing
Beban pajak dengan tarif yang berlaku (4.442.541.000) (919.750.500) tax rate
Dampak pajak atas perbedaan tetap 3.025.917.997 (204.607.714) Tax effect at permanent difference Penyesuaian dan perubahan tarif pajak 117.623.957 189.595.247 Adjustment and changes in tax rates Jumlah beban pajak Perusahaan (1.298.999.046) (934.762.967) Total tax expense of the Company Beban pajak entitas anak (59.673.462.188) (33.628.316.488) Total tax expenses of the subsidiaries
Beban pajak - bersih (60.972.461.234) (34.563.079.455) Tax expenses - net
26. AKUISISI ENTITAS ANAK 26. ACQUISITIONS OF SUBSIDIARIES