EMPLOYEE BENEFITS Continued Management Use of Judgment,
27. PAJAK PENGHASILAN Lanjutan
a. Beban Pajak Penghasilan Lanjutan Laba fiskal Perseroan tahun 2013 yang akan dilaporkan dalam Surat Pemberitahuan Tahunan SPT pajak penghasilan badan akan berdasarkan laba fiskal yang dinyatakan di atas. Laba fiskal Perseroan tahun 2012 telah sesuai dengan SPT pajak penghasilan badan tahun yang bersangkutan.27. INCOME
TAX Continued a. Income Tax Expense Continued The amount of taxable income of the Company for 2013 that will be reported in its annual corporate income tax return will be based on the taxable income as stated above. The amount of taxable income of the Company for 2012 agreed with the amount reported in the related annual corporate income tax return. Jumlah manfaat beban pajak Perseroan adalah sebagai berikut: The benefit expense of the Company consists of the following: 2 0 1 3 2 0 1 2 Beban Pajak Kini 4.927 - Current Tax Expense Manfaat Pajak Tangguhan 1.404 6.793 Deferred Tax Benefit Beban Pajak Final 15 48 Final Tax J u m l a h 3.538 6.745 T o t a l b. Pajak Tangguhan Perhitungan atas manfaat pajak tangguhan dan liabilitas pajak tangguhan adalah sebagai berikut: b. Deferred Tax The computation of provision for deferred tax benefits and deferred tax liabilites is as follows: 2 0 1 3 2 0 1 2 Difference between Commercial and Fiscal - Selisih antara Komersial dan Fiskal - Penyusutan 556 4.765 Depreciation Selisih antara Laba Penjualan Aset Tetap Difference between Commercial and Fiscal - Pemilikan Langsung Komersial dan Fiskal 32 1 Fiscal Gain on Disposal of Fixed Assets Beban Bunga atas Liabilitas Keuangan yang Interest Expense on Financial Liabilities at Diukur dengan Biaya Perolehan Diamortisasi 263 155 Amortized Cost Beban Tangguhan 101 128 Deferred Charges Pendapatan Insentif Penjualan - 18.622 Sales Incentive Income Penyisihan atas Liabilitas Imbalan Kerja 4.923 3.755 Provision for Estimated Employee Benefits J u m l a h 5.083 27.170 T o t a l Perhitungan atas Pajak Tangguhan Efek atas Provision for Deferred Tax the Effect of Timing Beda Waktu dengan Tarif Maksimum sebesar 25 Differences at Maximum Tax Rate of 25 masing-masing di 2013 dan 2012. 1.271 6.793 in 2013 and 2012, each Penyesuaian atas Saldo Awal 133 - Adjustment to Beginning Balance Saldo Liabilitas Pajak Tangguhan Awal Tahun 6.248 13.040 Balance of Deferred Tax Liabilities, Beginning Saldo Liabilitas Pajak Tangguhan Akhir Tahun 4.844 6.248 Balance of Deferred Tax Assets, EndingParts
» Akasha Wira International Tbk 2013
» 0.67 Akasha Wira International Tbk 2013
» Credit Risk Akasha Wira International Tbk 2013
» Risiko Kredit Akasha Wira International Tbk 2013
» Risiko Nilai Tukar Mata Uang
» Risiko Suku Bunga Akasha Wira International Tbk 2013
» Risk of Foreign Exchange Rate
» Interest Rate Risk Akasha Wira International Tbk 2013
» Liquidity Risk Akasha Wira International Tbk 2013
» Price Risk Akasha Wira International Tbk 2013
» Risk of Competition Akasha Wira International Tbk 2013
» Risiko Likuiditas Akasha Wira International Tbk 2013
» Risiko Harga Akasha Wira International Tbk 2013
» Risiko Persaingan Akasha Wira International Tbk 2013
» UMUM a. Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL a. Risk of Termination of License Agreement with Nestlé, SA.
» UMUM Lanjutan Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL Continued Pendirian dan Informasi Umum Lanjutan
» Risk of Changes in Laws and Regulations Establishment and General Information
» Penawaran Umum Efek Perseroan
» UMUM Lanjutan Public Offfering of the Company’s
» Penawaran Umum Efek Perseroan Lanjutan
» GENERAL Continued Dewan Komisaris, Direksi, Komite Audit
» Public Offfering of the Company’s
» UMUM Lanjutan Boards of Commissioners, Directors, Audit Committee and Employees
» GENERAL Continued Boards of Commissioners, Directors, Audit Committee and Employees
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
» Piutang Usaha dan Piutang Bukan Usaha Beban Ditangguhkan
» Deferred Expenses Akasha Wira International Tbk 2013
» Investment Properties Akasha Wira International Tbk 2013
» Aset Tetap dan Penyusutan Lanjutan
» Fixed Assets and Depreciation Continued
» Transaksi Sewa Lanjutan Akasha Wira International Tbk 2013
» Lease Transactions Continued Akasha Wira International Tbk 2013
» Instrumen Keuangan Financial Instruments Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Akasha Wira International Tbk 2013
» 1 Aset Keuangan Lanjutan Penghentian Pengakuan Aset Keuangan
» 2 Liabilitas Keuangan dan Instrumen Ekuitas
» Financial Instruments Akasha Wira International Tbk 2013
» 2 Financial Liabilities and Equity
» 2 Liabilitas Keuangan dan Instrumen Ekuitas Lanjutan
» 2a Liabilitas Keuangan Penghentian Pengakuan Liabilitas
» 2b Instrumen Ekuitas Akasha Wira International Tbk 2013
» 2a Financial Liabilities Continued Derecognition of Financial Liabilities
» 2b Equity Instruments Akasha Wira International Tbk 2013
» 4 Estimasi Nilai Wajar Akasha Wira International Tbk 2013
» Laba per Saham Akasha Wira International Tbk 2013
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per Share Akasha Wira International Tbk 2013
» PIUTANG USAHA Management Use of Judgment,
» TRADE RECEIVABLES Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA PAJAK DIBAYAR
» REFUNDABLE DEPOSITS Management Use of Judgment,
» UANG JAMINAN Lanjutan Management Use of Judgment,
» ASET TETAP Management Use of Judgment,
» FIXED ASSETS Continued Management Use of Judgment,
» ASET TETAP FIXED ASSETS Continued
» SHORT-TERM BANK LOAN Management Use of Judgment,
» UTANG USAHA Management Use of Judgment,
» TRADE PAYABLES Continued Management Use of Judgment,
» UTANG PAJAK Management Use of Judgment,
» TAXES PAYABLE Management Use of Judgment,
» UTANG BUKAN USAHA DAN BEBAN MASIH
» NON-TRADE PAYABLES AND ACCRUED EXPENSES
» PINJAMAN BANK JANGKA PANJANG
» LONG-TERM BANK Management Use of Judgment,
» LONG-TERM BANK LOAN Continued
» IMBALAN KERJA Management Use of Judgment,
» EMPLOYEE Management Use of Judgment,
» IMBALAN KERJA Lanjutan Management Use of Judgment,
» EMPLOYEE BENEFITS Continued Management Use of Judgment,
» MODAL SAHAM Management Use of Judgment,
» SHARE Management Use of Judgment,
» TAMBAHAN MODAL Management Use of Judgment,
» ADDITIONAL PAID-IN CAPITAL Management Use of Judgment,
» PENYISIHAN SALDO LABA UNTUK CADANGAN UMUM
» APPROPRIATION FOR GENERAL RESERVE
» PENJUALAN BERSIH Management Use of Judgment,
» NET SALES Management Use of Judgment,
» BEBAN POKOK PENJUALAN Management Use of Judgment,
» BEBAN POKOK PENJUALAN Lanjutan
» COST OF GOODS SOLD Continued
» BEBAN PENJUALAN Management Use of Judgment,
» SELLING Management Use of Judgment,
» PENGHASILAN BEBAN LAIN-LAIN Management Use of Judgment,
» PENGHASILAN KEUANGAN Management Use of Judgment,
» FINANCE Management Use of Judgment,
» BIAYA KEUANGAN Management Use of Judgment,
» PAJAK PENGHASILAN Management Use of Judgment,
» INCOME Management Use of Judgment,
» PAJAK PENGHASILAN Lanjutan Management Use of Judgment,
» PERJANJIAN YANG Management Use of Judgment,
» SIGNIFICANT Management Use of Judgment,
» PERJANJIAN YANG SIGNIFIKAN Lanjutan
» SIGNIFICANT AGREEMENTS Continued Management Use of Judgment,
» ASET DAN LIABILITAS MONETER DALAM
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» INFORMASI SEGMEN Management Use of Judgment,
» SEGMENT Management Use of Judgment,
» INFORMASI SEGMEN Lanjutan Management Use of Judgment,
» SEGMENT INFORMATION Continued ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN Lanjutan FINANCIAL ASSETS AND LIABILITIES Continued
» ASET DAN LIABILITAS KEUANGAN Lanjutan
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