2009 - Ciputra Development
2009 - Ciputra Development
2009 - Ciputra Development
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The original consolidated financial statements included herein are in<br />
the Indonesian language<br />
PT CIPUTRA DEVELOPMENT Tbk<br />
DAN ANAK PERUSAHAAN<br />
CATATAN ATAS LAPORAN KEUANGAN<br />
KONSOLIDASI<br />
Tahun yang Berakhir pada Tanggal-tanggal<br />
31 Desember 2010 dan <strong>2009</strong><br />
(Disajikan dalam rupiah, kecuali dinyatakan lain)<br />
PT CIPUTRA DEVELOPMENT Tbk<br />
AND SUBSIDIARIES<br />
NOTES TO THE CONSOLIDATED<br />
FINANCIAL STATEMENTS<br />
Years Ended<br />
December 31, 2010 and <strong>2009</strong><br />
(Expressed in rupiah, unless otherwise stated)<br />
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)<br />
2010 <strong>2009</strong><br />
Beda tetap<br />
Permanent differences<br />
Gaji dan tunjangan karyawan 2.454.177.500 2.977.665.100 Salaries and allowance<br />
Beban pajak 9.506.299 74.509.291 Tax expense<br />
Bagian atas laba bersih anak<br />
Equity in net income of subsidiaries<br />
perusahaan yang diakui oleh<br />
realized by the Company<br />
Perusahaan (252.681.773.254) (149.907.829.334)<br />
Pendapatan yang telah dikenakan<br />
pajak yang bersifat final:<br />
Income already subjected to final taxes:<br />
Pendapatan bunga (13.061.797.465) (11.733.111.047) Interest income<br />
Penjualan yang dikenakan pajak<br />
final (1.299.200.000) (5.444.450.068) Sales subjected to final tax<br />
Pendapatan sewa (1.271.666.660) (1.058.333.322) Rent revenue<br />
Beda temporer<br />
Temporary differences<br />
Penyisihan imbalan kerja - bersih 1.870.602.177 1.016.577.843 Provision for employee benefits - net<br />
Penyusutan 52.389.327 23.461.257 Depreciation<br />
Taksiran rugi fiskal Perusahaan (5.903.224.388) (27.399.775.779) Estimated tax loss of the Company<br />
Tax losses carryforward<br />
Saldo rugi fiskal awal tahun (309.940.955.156) (443.310.696.684) at beginning of year<br />
Rugi fiskal tahun 2005 yang<br />
kadaluarsa 17.454.486.727 - Expired tax loss - year 2005<br />
Rugi fiskal tahun 2004 yang<br />
kadaluarsa setelah<br />
dikompensasikan dengan<br />
Expired tax loss - year 2004 after<br />
taksiran penghasilan kena<br />
compensating with 2008 estimated<br />
pajak tahun 2008 - 160.769.517.307 taxable income<br />
Saldo akumulasi rugi fiskal<br />
akhir tahun (298.389.692.817) (309.940.955.156) Tax losses carryforward at end of year<br />
Saldo akumulasi rugi fiskal pada tanggal<br />
31 Desember 2010 dapat digunakan hingga<br />
2015 berdasarkan pada jadwal sebagai<br />
berikut:<br />
The tax losses carryforward as of<br />
December 31, 2010 can be carried forward<br />
through 2015 based on the following schedule:<br />
Tahun 2011/Year 2011 261.279.208.328<br />
Tahun 2012/Year 2012 3.807.484.322<br />
Tahun 2014/Year 2014 27.399.775.779<br />
Tahun 2015/Year 2015 5.903.224.388<br />
Jumlah/Total 298.389.692.817<br />
Pada tanggal 25 Maret <strong>2009</strong>, Perusahaan<br />
menerima Surat Ketetapan Pajak Nihil (SKPN)<br />
untuk tahun pajak 2007. Berdasarkan SKPN<br />
tersebut, rugi fiskal Perusahaan tahun 2007<br />
sebesar Rp4.327.796.400 dikoreksi sebesar<br />
Rp520.312.078 menjadi sebesar<br />
Rp3.807.484.322.<br />
On March 25, <strong>2009</strong>, the Company received Nil<br />
Tax Assessment Letter (SKPN) for the fiscal<br />
year 2007. Based on the SKPN, the<br />
Company’s fiscal loss for the year 2007<br />
amounting to Rp4,327,796,400 was adjusted<br />
by Rp520,312,078 to become<br />
Rp3,807,484,322.<br />
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