LAPORAN TAHUNAN - Sampoerna
LAPORAN TAHUNAN - Sampoerna
LAPORAN TAHUNAN - Sampoerna
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CATATAN ATAS <strong>LAPORAN</strong> KEUANGAN<br />
KONSOLIDASI<br />
31 DESEMBER 2009 DAN 2008<br />
(Dalam jutaan Rupiah,<br />
kecuali dinyatakan lain)<br />
PT HANJAYA MANDALA SAMPOERNA Tbk.<br />
DAN ANAK PERUSAHAAN/AND SUBSIDIARIES<br />
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)<br />
Halaman 5/23 Page<br />
NOTES TO THE CONSOLIDATED<br />
FINANCIAL STATEMENTS<br />
DECEMBER 31, 2009 AND 2008<br />
(Expressed in millions of Rupiah,<br />
unless otherwise stated)<br />
b. Beban/(manfaat) pajak penghasilan b. Income tax expense/(benefit)<br />
2009 2008<br />
Perusahaan The Company<br />
Kini 1,914,110 1,758,255 Current<br />
Tangguhan 13,300 (18,074) Deferred<br />
Jumlah 1,927,410 1,740,181 Total<br />
Anak perusahaan The Subsidiaries<br />
Kini 207,182 166,750 Current<br />
Tangguhan (10,436) (6,762) Deferred<br />
Jumlah 196,746 159,988 Total<br />
Konsolidasi Consolidated<br />
Kini 2,121,292 1,925,005 Current<br />
Tangguhan 2,864 (24,836) Deferred<br />
Jumlah 2,124,156 1,900,169 Total<br />
Rekonsiliasi antara laba sebelum pajak<br />
penghasilan menurut laporan laba rugi konsolidasi<br />
dengan penghasilan kena pajak Perusahaan untuk<br />
tahun yang berakhir pada tanggal 31 Desember<br />
2009 dan 2008 adalah sebagai berikut:<br />
The reconciliation between profit before income<br />
tax, as shown in the consolidated statements of<br />
income and the Company’s estimated taxable<br />
income for the years ended December 31, 2009<br />
and 2008 is as follows:<br />
2009 2008<br />
Laba sebelum pajak penghasilan<br />
menurut laporan laba rugi Profit before income tax per<br />
konsolidasi 7,213,466 5,797,289 consolidated statements of income<br />
Dikurangi Less<br />
Laba anak perusahaan Profit of subsidiaries<br />
sebelum pajak penghasilan<br />
Bagian (laba)/rugi bersih<br />
(546,962) (409,214) before income tax<br />
perusahaan asosiasi (246) 191 Shares of (results)/losses of associates<br />
Laba sebelum pajak penghasilan Profit before income tax<br />
Perusahaan 6,666,258 5,388,266 attributable to the Company<br />
Beda temporer Temporary differences<br />
Kewajiban imbalan pasca-kerja 95,861 20,531 Post-employment benefit obligations<br />
Amortisasi biaya ditangguhkan 1,126 701 Amortisation of deferred charges<br />
Aset tetap (196,907) (68,114) Fixed assets<br />
Beban yang masih harus dibayar<br />
dan kewajiban estimasian 87,554 97,709 Accrued expenses and provisions<br />
Beda permanen Permanent differences<br />
Beban yang tidak dapat<br />
dikurangkan 228,091 146,091 Non-deductible expenses<br />
Penghasilan yang telah dikenakan<br />
pajak penghasilan final Income already subject to final tax<br />
- Bunga (36,050) (20,399) Interest -<br />
- Sewa (9,826) (7,305) Rent -<br />
Penghasilan kena pajak<br />
Perusahaan 6,836,107 5,557,480 Taxable income of the Company