Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued o. Pajak Penghasilan lanjutano. Income Tax continued
Pajak kini Current tax Aset dan liabilitas pajak kini untuk periode berjalan diukur sebesar jumlah yang diharapkan dapat direstitusi dari atau dibayarkan kepada otoritas perpajakan. Tarif pajak dan peraturan pajak yang digunakan untuk menghitung jumlah tersebut adalah yang telah berlaku atau secara substantive telah berlaku pada tanggal pelaporan. Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to the tax authority. The tax rates and tax laws used as a basis for computation are those that have been enacted or substantively enacted as at the reporting dates. Koreksi terhadap liabilitas perpajakan dicatat saat surat ketetapan pajak diterima atau apabila dilakukan banding, ketika hasil banding sudah diputuskan. Amendments to taxation obligations are recorded when an assessment is received or if appealed against, when the results of the appeal are determined. Pajak tangguhan Deferred tax Pajak tangguhan diakui dengan menggunakan metode liabilitas atas perbedaan temporer pada tanggal pelaporan antara dasar pengenaan pajak aset dan liabilitas dan jumlah tercatatnya untuk tujuan pelaporan keuangan pada tanggal pelaporan. Deferred tax is provided using the liability method on temporary differences at the reporting dates between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Liabilitas pajak tangguhan diakui untuk semua perbedaan temporer kena pajak dan aset pajak tangguhan diakui untuk perbedaan temporer yang boleh dikurangkan dan akumulasi rugi fiskal, sepanjang besar kemungkinan besar laba kena pajak akan tersedia sehingga perbedaan temporer yang boleh dikurangkan dan akumulasi rugi fiskal tersebut dapat dimanfaatkan. Deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized for deductible temporary differences and accumulated fiscal losses to the extent that it is probable that taxable income will be available in future years against which the deductible temporary differences and accumulated fiscal losses can be utilized. Aset dan liabilitas pajak tangguhan diakui atas perbedaan temporer kena pajak terkait dengan investasi pada entitas anak dan asosiasi, kecuali yang waktu pembalikannya dapat dikendalikan dan besar kemungkinan perbedaan temporer tersebut tidak akan dibalik di masa depan yang diperkirakan. Deferred tax assets and liabilites are recognized in respect of taxable temporary differences associated with investments in subsidiaries and associates, except where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Jumlah tercatat aset pajak tangguhan ditelaah pada setiap tanggal pelaporan dan nilai tercatatnya disesuaikan berdasarkan ketersediaan laba kena pajak di masa mendatang. The carrying amount of deferred tax asset is reviewed at each reporting date and adjusted based on availability of future taxable income.Parts
» Laporan Keuangan Konsolidasian 2009 Juni 2012
» Pendirian Perusahaan The Company’s Establishment
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Struktur Entitas Anak The Structure of Subsidiaries
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Penyelesaian laporan UMUM lanjutan GENERAL continued
» Completion of the consolidated financial statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Principles of Consolidation continued Sejak Tanggal 1 Januari 2011
» Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Setara Kas yang Dibatasi Penggunaannya Restricted Cash Equivalents
» Penyisihan Kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka Prepaid Expenses
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances Denominated in Foreign Currency
» Pajak Penghasilan Income Tax
» Income Tax continued IKHTISAR KEBIJAKAN
» Income Tax continued Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan “Instrumen Keuangan: Pengungkapan”.
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Instruments continued Aset Keuangan lanjutan
» Financial Instruments continued Liabilitas Keuangan
» Financial Instruments continued Liabilitas Keuangan lanjutan
» Financial Instruments continued Biaya Perolehan yang Diamortisasi dari
» Informasi Segmen Segment Information
» Peristiwa Setelah Tanggal Pelaporan
» Laba per Saham IKHTISAR KEBIJAKAN
» Earnings per Share IKHTISAR KEBIJAKAN
» Penerapan standar akuntansi revisi lain
» Adoption of other revised accounting standards
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE
» SETARA KAS Laporan Keuangan Konsolidasian 2009 Juni 2012
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian 2009 Juni 2012
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG BANK lanjutan BANK LOANS continued
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PT Bank CIMB Niaga Tbk lanjutan PT Bank CIMB Niaga Tbk continued
» PT Bank Ganesha PT Bank Ganesha
» PT Bank Ganesha lanjutan PT Bank Ganesha continued
» PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
» PT Bank Danamon Indonesia Tbk lanjutan PT Bank Danamon Indonesia Tbk continued
» PT Bank Central Asia Tbk PT Bank Central Asia Tbk
» PT Bank Central Asia Tbk lanjutan PT Bank Central Asia Tbk continued
» PT Bank Panin Tbk PT Bank Panin Tbk
» Pajak Dibayar dimuka Prepaid Taxes
» Beban Manfaat Pajak Penghasilan Income Tax Expense Benefit
» Pajak Tangguhan Deferred Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» UTANG PEMBIAYAAN KONSUMEN CONSUMER FINANCING PAYABLES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» Faktor dan Kebijakan Manajemen Risiko Keuangan Factors and Policies of Financial Risk Management
» Faktor dan Kebijakan Manajemen Risiko Keuangan lanjutan
» Factors and Policies of Financial Risk Management continued
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN
» Nilai Wajar Instrumen Keuangan lanjutan Fair
» Manajemen Modal Capital Management
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE
» PERISTIWA SETELAH TANGGAL PELAPORAN EVENTS AFTER REPORTING DATE
» PERISTIWA SETELAH TANGGAL PELAPORAN lanjutan
» EVENTS AFTER REPORTING DATE continued
» PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI
» TRANSACTIONS AND Laporan Keuangan Konsolidasian 2009 Juni 2012
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF
» STANDARDS ISSUED Laporan Keuangan Konsolidasian 2009 Juni 2012
» INFORMASI KEUANGAN Laporan Keuangan Konsolidasian 2009 Juni 2012
» THE COMPANY’S SEPARATE FINANCIAL STATEMENTS
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