2009 - Ciputra Development
2009 - Ciputra Development 2009 - Ciputra Development
The original consolidated financial statements included herein are in the Indonesian language PT CIPUTRA DEVELOPMENT Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 (Disajikan dalam rupiah, kecuali dinyatakan lain) PT CIPUTRA DEVELOPMENT Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 (Expressed in rupiah, unless otherwise stated) 14. PERPAJAKAN (lanjutan) 14. TAXATION (continued) Pada tanggal penyelesaian laporan keuangan konsolidasi, Perusahaan belum menyampaikan SPT pajak penghasilan badan tahun 2010 kepada Kantor Pajak. Manajemen Perusahaan menyatakan bahwa SPT pajak penghasilan badan tahun 2010 akan dilaporkan sesuai dengan perhitungan pajak di atas. Perusahaan memutuskan untuk tidak mengakui aset pajak tangguhan dari saldo rugi fiskal dan dari perbedaan temporer kena pajak dan yang dapat dikurangkan karena ketidakpastian pemulihan nilainya di masa yang akan datang sebelum manfaatnya berakhir. d. Beban pajak penghasilan tahun berjalan dan tangguhan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2010 dan 2009 terdiri dari: As of the date of the completion of the consolidated financial statements, the Company has not yet submitted its 2010 corporate income tax return to the Tax Office. The Company’s management has declared that the Company’s 2010 corporate income tax will be reported based on the computation above. The Company decided not to recognize deferred tax assets on tax losses carryforward and taxable and deductible temporary differences due to the uncertainty in their recoverability in the near future before their benefits expire. d. Current and deferred income taxes for the years ended December 31, 2010 and 2009 consist of: 2010 2009 Beban pajak penghasilan - tahun berjalan Current income tax expense Perusahaan Company Final 64.960.000 324.066.274 Final Anak Perusahaan Subsidiaries Final 83.482.908.736 63.950.391.177 Final Non-final 9.452.119.817 8.825.066.553 Non-final Jumlah beban pajak penghasilan - tahun berjalan 92.999.988.553 73.099.524.004 Total current income tax expense Beban (manfaat) pajak penghasilan tangguhan Deferred income tax expense (benefit) Anak Perusahaan 22.322.078 (1.838.873.741) Subsidiaries Beban pajak penghasilan - bersih 93.022.310.631 71.260.650.263 Income tax expense - net 67
The original consolidated financial statements included herein are in the Indonesian language PT CIPUTRA DEVELOPMENT Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 (Disajikan dalam rupiah, kecuali dinyatakan lain) PT CIPUTRA DEVELOPMENT Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 (Expressed in rupiah, unless otherwise stated) 14. PERPAJAKAN (lanjutan) 14. TAXATION (continued) e. Perhitungan taksiran hutang (lebih bayar) pajak penghasilan Perusahaan dan Anak Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2010 dan 2009 adalah sebagai berikut: e. The computations of the Company’s and Subsidiaries’ income tax payable (refundable) for the years ended December 31, 2010 and 2009 are as follows: 2010 2009 Beban pajak penghasilan tahun berjalan - non-final Current income tax expense - non-final Anak perusahaan 9.452.119.817 8.825.066.553 Subsidiaries Pajak penghasilan dibayar di muka Prepayments of income tax Perusahaan Company Pasal 23 (390.000.000) (634.500.000) Article 23 Anak Perusahaan Subsidiaries Pasal 25 (8.355.002.038) (8.375.039.586) Article 25 Taksiran Hutang Pajak Penghasilan Badan Estimated Income Tax Payable Anak Perusahaan 1.190.477.364 450.026.967 Subsidiaries Taksiran Restitusi Pajak Penghasilan Estimated Claims for Income Tax Refund (disajikan sebagai bagian dari (presented as part of Aset lain-lain) Other Assets) Tahun berjalan Current year Perusahaan 390.000.000 634.500.000 Company Pada tanggal 21 April 2010, Perusahaan menerima surat ketetapan dari Kantor Pajak untuk kelebihan pembayaran pajak penghasilan badan tahun 2009 sebesar Rp624.993.702, yang diterima oleh Perusahaan pada tanggal 24 Mei 2010. Bagian dari kelebihan yang tidak disetujui dibebankan ke operasi tahun berjalan di tahun 2010. On April 21, 2010, the Company received tax assessment letter from the tax office for the overpayment of 2009 corporate income tax totaling Rp624,993,702, which was received by the Company on May 24, 2010. The unapproved portion of the overpayment was charged to current operations in 2010. f. Aset (kewajiban) pajak tangguhan terdiri dari: f. Deferred tax assets (liabilities) consist of: 2010 2009 Anak Perusahaan Subsidiaries Aset pajak tangguhan-bersih 550.524.310 299.519.727 Deferred tax assets - net Kewajiban pajak tangguhan-bersih (35.592.266.607) (35.325.415.446) Deferred tax liabilities - net 68
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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 />
e. Perhitungan taksiran hutang (lebih bayar)<br />
pajak penghasilan Perusahaan dan Anak<br />
Perusahaan untuk tahun yang berakhir pada<br />
tanggal-tanggal 31 Desember 2010 dan <strong>2009</strong><br />
adalah sebagai berikut:<br />
e. The computations of the Company’s and<br />
Subsidiaries’ income tax payable (refundable)<br />
for the years ended December 31, 2010 and<br />
<strong>2009</strong> are as follows:<br />
2010 <strong>2009</strong><br />
Beban pajak penghasilan tahun<br />
berjalan - non-final<br />
Current income tax expense - non-final<br />
Anak perusahaan 9.452.119.817 8.825.066.553 Subsidiaries<br />
Pajak penghasilan dibayar di muka<br />
Prepayments of income tax<br />
Perusahaan<br />
Company<br />
Pasal 23 (390.000.000) (634.500.000) Article 23<br />
Anak Perusahaan<br />
Subsidiaries<br />
Pasal 25 (8.355.002.038) (8.375.039.586) Article 25<br />
Taksiran Hutang Pajak Penghasilan<br />
Badan<br />
Estimated Income Tax Payable<br />
Anak Perusahaan 1.190.477.364 450.026.967 Subsidiaries<br />
Taksiran Restitusi Pajak Penghasilan<br />
Estimated Claims for Income Tax Refund<br />
(disajikan sebagai bagian dari<br />
(presented as part of<br />
Aset lain-lain)<br />
Other Assets)<br />
Tahun berjalan<br />
Current year<br />
Perusahaan 390.000.000 634.500.000 Company<br />
Pada tanggal 21 April 2010, Perusahaan<br />
menerima surat ketetapan dari Kantor Pajak<br />
untuk kelebihan pembayaran pajak<br />
penghasilan badan tahun <strong>2009</strong> sebesar<br />
Rp624.993.702, yang diterima oleh<br />
Perusahaan pada tanggal 24 Mei 2010. Bagian<br />
dari kelebihan yang tidak disetujui dibebankan<br />
ke operasi tahun berjalan di tahun 2010.<br />
On April 21, 2010, the Company received tax<br />
assessment letter from the tax office for the<br />
overpayment of <strong>2009</strong> corporate income tax<br />
totaling Rp624,993,702, which was received<br />
by the Company on May 24, 2010. The<br />
unapproved portion of the overpayment was<br />
charged to current operations in 2010.<br />
f. Aset (kewajiban) pajak tangguhan terdiri dari: f. Deferred tax assets (liabilities) consist of:<br />
2010 <strong>2009</strong><br />
Anak Perusahaan<br />
Subsidiaries<br />
Aset pajak tangguhan-bersih 550.524.310 299.519.727 Deferred tax assets - net<br />
Kewajiban pajak tangguhan-bersih (35.592.266.607) (35.325.415.446) Deferred tax liabilities - net<br />
68