Investasi pada entitas asosiasi
8. PERPAJAKAN lanjutan
8. TAXATION continued
e. Aset
dan liabilitas pajak tangguhan lanjutan e. Deferred tax assets and liabilities continued Rincian manfaat pajak tangguhan adalah sebagai berikut lanjutan: The details of deferred tax benefit are as follows continued: Tahun yang berakhir pada tanggal 31 DesemberYear ended December 31 ________________________________ 2013 2012 Ekuitas: Equity: Keanggotaan klub berupa saham - 250.000.000 Club membership in form of shares Total ekuitas - 250.000.000 Total equity Total 8.267.163.449 8.198.973.006 Total Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2013 seperti yang disebutkan di atas dan utang Pajak Penghasilan PPh terkait akan dilaporkan oleh Perusahaan dalam Surat Pemberitahuan Tahunan “SPT” PPh badan tahun 2013 ke Kantor Pajak. The amounts of the Company’s taxable income and current income tax expense for 2013, as stated in the foregoing, and the related income tax payables will be reported by the Company in its 2013 corporate income tax-annual tax return “SPT” to be submitted to the Tax Office. Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2012 seperti yang disebutkan di atas dan utang PPh terkait telah dilaporkan oleh Perusahaan ke Kantor Pajak dalam SPT PPh badan. The amounts of the Company’s taxable income and current income tax expense for 2012, as stated in the foregoing, and the related income tax payables have been reported by the Company in its corporate income tax SPT as submitted to the Tax Office.f. Ketetapan pajak
f. Tax assessments
Tahun fiskal 2006 Fiscal year 2006 Pada tanggal 23 Desember 2013, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar ”SKPKB” pajak pertambahan nilai dan pajak penjualan atas barang mewah termasuk sanksi administrasi untuk tahun 2006 masing- masing sebesar Rp32.767.048 dan Rp45.079.760. Perusahaan menerima seluruh ketetapan pajak. On December 23, 2013, the Company received a tax assessment letter confirming an underpayment of 2006 value added tax and sales tax on luxury goods including tax penalties amounting to Rp32,767,048 and Rp45,079,760, respectively. The Company accepted all the assessments. Pada tanggal 21 Januari 2014, Perusahaan telah membayar kekurangan pajak tersebut. Perusahaan telah mencatat koreksi pajak tersebut sebagai beban lain-lain pada laporan laba rugi komprehensif tahun 2013. On January 21, 2014, the Company has paid the underpayment as required by the tax regulation in Indonesia. The Company has recorded the tax corrections as other expenses in the 2013 statement of comprehensive income. Tahun fiskal 2009 Fiscal year 2009 Pada tahun 2014, Perusahaan sedang diaudit oleh Direktorat Jenderal Pajak untuk tahun pajak 2009. In 2014, the Company is being audited by the Directorate General of Taxes for fiscal year 2009.Parts
» Relationship with Consumers TOTO Indonesia | Investors
» Relationship with Suppliers TOTO Indonesia | Investors
» Relationship with the Government
» Relationship with Shareholders TOTO Indonesia | Investors
» Relationship between Employees with the Company and Relationship among the Employees
» Relationship with the Society
» Hubungan dengan Konsumen TOTO Indonesia | Investors
» Hubungan dengan Pemasok TOTO Indonesia | Investors
» Hubungan dengan Pemerintahan TOTO Indonesia | Investors
» Hubungan dengan Pemegang Saham
» Hubungan Karyawan dengan Perusahaan dan antar Karyawan
» Hubungan dengan Masyarakat TOTO Indonesia | Investors
» UMUM TOTO Indonesia | Investors
» Company’s establishment GENERAL
» Penawaran umum efek Perusahaan
» Company’s public share offering
» UMUM lanjutan TOTO Indonesia | Investors
» Karyawan, komisaris, direksi dan komite
» Employees, commissioners, directors and
» Dasar penyajian laporan keuangan
» Transaksi dan saldo dalam mata uang
» Fixed assets continued SUMMARY
» Pajak penghasilan badan SUMMARY
» Corporate income tax SUMMARY
» Pajak penghasilan badan lanjutan
» Corporate income tax continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penyisihan imbalan kerja karyawan
» Provision for employee benefits
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Instrumen keuangan Financial instruments
» Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan SUMMARY
» Financial assets continued SUMMARY
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya perolehan yang diamortisasi dari
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Investasi pada entitas asosiasi
» Investment in associates SUMMARY
» Investasi pada entitas asosiasi lanjutan
» Investment in associates continued
» Peristiwa setelah periode pelaporan
» Events after the reporting period
» Perubahan kebijakan akuntansi di periode
» SUMBER ESTIMASI DAN KETIDAKPASTIAN
» SOURCES TOTO Indonesia | Investors
» SUMBER TOTO Indonesia | Investors
» CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TOTO Indonesia | Investors
» TRADE RECEIVABLES TOTO Indonesia | Investors
» PIUTANG USAHA lanjutan TOTO Indonesia | Investors
» TRADE RECEIVABLES continued TOTO Indonesia | Investors
» PIUTANG LAIN-LAIN TOTO Indonesia | Investors
» OTHER RECEIVABLES TOTO Indonesia | Investors
» PERSEDIAAN TOTO Indonesia | Investors
» INVENTORIES TOTO Indonesia | Investors
» PERSEDIAAN lanjutan TOTO Indonesia | Investors
» INVENTORIES continued TOTO Indonesia | Investors
» PERPAJAKAN TOTO Indonesia | Investors
» PERPAJAKAN lanjutan TOTO Indonesia | Investors
» Beban pajak penghasilan badan
» Corporate income tax expense
» Perhitungan beban TAXATION continued
» Aset dan liabilitas pajak tangguhan
» Deferred tax assets and liabilities
» Ketetapan pajak TAXATION continued
» Tax assessments TAXATION continued
» Ketetapan pajak lanjutan TAXATION continued
» Tax assessments continued TAXATION continued
» ASET LANCAR LAINNYA TOTO Indonesia | Investors
» OTHER CURRENT ASSETS TOTO Indonesia | Investors
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» ASET TIDAK LANCAR LAINNYA lanjutan OTHER NON-CURRENT ASSETS continued
» PINJAMAN JANGKA PENDEK SHORT-TERM BORROWINGS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM BORROWINGS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» LIABILITAS IMBALAN TOTO Indonesia | Investors
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS
» LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES
» UTANG LAIN-LAIN PIHAK BERELASI OTHER PAYABLES TO RELATED PARTIES
» Penyisihan imbalan kerja PENYISIHAN IMBALAN KERJA KARYAWAN PROVISION FOR EMPLOYEE BENEFITS
» Mutasi penyisihan imbalan kerja
» PENYISIHAN IMBALAN TOTO Indonesia | Investors
» MODAL SAHAM TOTO Indonesia | Investors
» SHARE CAPITAL TOTO Indonesia | Investors
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM GENERAL RESERVE
» DIVIDEN DIVIDENDS TOTO Indonesia | Investors
» DIVIDEN lanjutan DIVIDENDS continued
» PENJUALAN NETO TOTO Indonesia | Investors
» NET SALES TOTO Indonesia | Investors
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» PENDAPATAN LAINNYA OTHER INCOME
» BEBAN USAHA OPERATING EXPENSES
» BEBAN LAINNYA OTHER EXPENSES
» Pendapatan keuangan PENDAPATAN DAN BIAYA KEUANGAN FINANCIAL INCOME AND COST
» Financial income PENDAPATAN DAN BIAYA KEUANGAN FINANCIAL INCOME AND COST
» Biaya keuangan PENDAPATAN DAN
» Financial cost PENDAPATAN DAN
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND TOTO Indonesia | Investors
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
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