Manfaatbeban pajak penghasilan lanjutan
c. Manfaatbeban pajak penghasilan
lanjutanc. Income tax benefitexpenses continued
Dalam laporan keuangan interim konsolidasian ini, jumlah penghasilan kena pajak Perseroan dan entitas anak untuk tahun fiskal 2013 didasarkan atas perhitungan sementara, karena Perseroan dan entitas anak belum menyampaikan Surat Pemberitahuan Tahunan ”SPT” pajak penghasilan badan. In these consolidated interim financial statements, the amount of the Company’s and subsidiaries’ taxable income for 2013 fiscal year are based on preliminary calculation, as the Company and subsidiaries have not yet been required to submit their annual corporate income tax returns. d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities 30 JuniJune 2013 Dikreditkan dibebankan ke laporan laba rugi konsolidasian Credited Pada awal charged to Pada akhir tahunAt consolidated periode beginning statements of At end of year income of period Asetliabilitas pajak Consolidated deferred tangguhan konsolidasian tax assetsliabilities Akumulasi kerugian pajak 171,342 193,940 365,282 Accumulated tax losses Provisi penurunan nilai Provision for impairment piutang usaha 1,710 260 1,450 of trade receivables Aset tetap 110,458 10,463 120,921 Fixed assets Imbalan pasca kerja 74,288 7,369 81,657 Post-employment benefits Kompensasi karyawan 13,368 6 13,374 Employee compensation Akrual 12,875 14,180 27,055 Accruals Provisi persediaan usang dan Provision for obsolete and dan tidak lancar 26,249 17,820 8,429 slow moving inventory Keuntungan belum terealisasi 11,854 5,875 17,729 Unrealised profits Lain-lain 222 8 230 Others Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 192,835 394,285 assets, net Disajikan sebagai: Presented as: - Aset pajak tangguhan 201,450 193,894 395,344 Deferred tax assets - - Liabilitas pajak tangguhan - 1,059 1,059 Deferred tax liabilities - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 192,835 394,285 assets, net Terdiri dari: Comprises of: Perseroan The Company - Aset pajak tangguhan 82,885 67,746 150,631 Deferred tax assets - Entitas anak Subsidiaries - Aset pajak tangguhan 118,565 126,148 244,713 Deferred tax assets - - Liabilitas pajak tangguhan - 1,059 1,059 Deferred tax liabilities - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 192,835 394,285 assets, netParts
» Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» GENERAL INFORMATION a. Pendirian dan informasi lainnya
» Establishment and other information
» GENERAL INFORMATION continued c. Perubahan struktur permodalan
» Changes in capital structure continued Tahun
» GENERAL INFORMATION continued d. Struktur Grup lanjutan
» Group structure continued Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» GENERAL INFORMATION continued e. Dewan Komisaris, Direksi, dan Karyawan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyusunan laporan keuangan konsolidasian
» Basis of preparation of consolidated financial statements
» Prinsip-prinsip konsolidasi Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» Principles of consolidation continued
» Goodwill Goodwill Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» Penjabaran mata uang asing Foreign currency translation
» Foreign currency translation Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan piutang lain-lain
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories Aset yang dimiliki untuk dijual
» Pinjaman Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» Borrowings Pengakuan pendapatan lanjutan Revenue recognition continued
» Sewa Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» Leases Imbalan kerja lanjutan Employee benefits continued Perpajakan lanjutan Taxation continued
» Laba per saham Earnings per share
» Dividen Dividend Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» Transaksi dengan pihak-pihak berelasi Transactions with related parties
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS lanjutan
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES Critical accounting estimates and judgements continued
» ASET TETAP lanjutan FIXED ASSETS continued
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» SHORT-TERM BANK LOANS continued Deutsche Bank AG.
» AKRUAL ACCRUALS PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» Pajak dibayar dimuka lanjutan Prepaid taxes continued
» PERPAJAKAN lanjutan TAXATION continued
» Manfaatbeban pajak penghasilan lanjutan
» Manfaatbeban pajak penghasilan Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» Income tax benefitexpenses continued
» Aset dan liabilitas pajak tangguhan lanjutan
» Surat ketetapan pajak lanjutan Tax assessments continued
» Administrasi Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2013
» LIABILITAS IMBALAN PASCA KERJA POST-EMPLOYMENT BENEFITS OBLIGATION
» LIABILITAS IMBALAN PASCA KERJA lanjutan
» POST-EMPLOYMENT BENEFIT OBLIGATION Administration
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID
» BEBANPENGHASILAN OPERASI lanjutan OPERATING EXPENSESINCOME continued
» Beban umum dan administrasi General and administrative expenses
» INFORMASI MENGENAI PIHAK BERELASI lanjutan
» RELATED PARTY INFORMATION continued b. Saldo signifikan dengan pihak berelasi
» Significant balances with related parties 30 Juni
» Transaksi signifikan dengan pihak berelasi
» INFORMASI SEGMEN Informasi segmen yang diberikan kepada SEGMENT INFORMATION
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING YANG UTAMA
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN MAIN FOREIGN
» PERJANJIAN, KOMITMEN DAN LIABILITAS KONTIJENSI YANG SIGNIFIKAN
Show more