Aset Takberwujud Ikhtisar Kebijakan Akuntansi dan Pelaporan
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 31 Desember 2012 dan 2011 serta untuk
Tahun-tahun yang Berakhir pada Tanggal Tersebut Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Years Ended December 31, 2012 and 2011
Figures are Presented in Rupiah, unless Otherwise Stated
- 49 - Aset dan liabilitas pajak tangguhan diakui
atas konsekuensi pajak periode mendatang yang timbul dari perbedaan jumlah tercatat
aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak
aset dan liabilitas. Liabilitas pajak tangguhan diakui untuk semua perbedaan
temporer kena pajak dan aset pajak tangguhan diakui untuk perbedaan
temporer yang boleh dikurangkan dan manfaat pajak dari saldo rugi fiskal yang
belum digunakan sepanjang besar kemungkinan timbulnya laba fiskal dan
besar kemungkinan perbedaan temporer dapat dimanfaatkan untuk mengurangi laba
kena pajak pada masa yang akan datang. Deferred tax assets and liabilities are
recognized for the future tax consequences attributable to the differences between the
financial statement carrying amounts of existing assets and liabilities and their
respective tax bases. Deferred tax liabilities are recognized for all taxable temporary
differences and deferred tax assets are recognized for deductible temporary
differences and carryforward tax benefit of unused fiscal losses to the extent that it is
probable that taxable income will be available in future periods against which
the deductible temporary differences and carryforward tax benefit of unused fiscal
losses can be utilized.
Pajak tangguhan diukur dengan menggunakan tarif pajak yang berlaku atau
secara substansial telah berlaku pada tanggal laporan posisi keuangan. Pajak
tangguhan dibebankan atau dikreditkan dalam laporan rugi komprehensif
konsolidasian, kecuali pajak tangguhan yang dibebankan atau dikreditkan langsung
ke ekuitas. Deferred tax is calculated at the tax rates
that have been enacted or substantively enacted at the consolidated statement of
financial position date. Deferred tax is charged to or credited in the consolidated
statement of comprehensive loss, except when it relates to items charged to or
credited directly to equity, in which case the deferred tax is also charged to or credited
directly to equity.
Nilai tercatat aset pajak tangguhan ditinjau kembali pada tanggal laporan posisi
keuangan dan nilai tercatat tersebut diturunkan apabila laba fiskal tidak mungkin
memadai untuk mengkompensasi sebagian atau semua aset pajak tangguhan.
Penurunan tersebut harus disesuaikan kembali apabila besar kemungkinan laba
fiskal memadai untuk kompensasi tersebut. The carrying amount of a deferred tax asset
is reviewed at each consolidated statement of financial position date and is reduced to
the extent that it is no longer probable that sufficient taxable income will be available to
allow the benefit of part or all of that deferred tax asset to be utilized. Any such
reduction is reversed to the extent that it becomes probable that sufficient taxable
income would be available.
Aset dan liabilitas pajak tangguhan disajikan di laporan posisi keuangan,
kecuali aset dan liabilitas pajak tangguhan untuk entitas yang berbeda, atas dasar
kompensasi sesuai dengan penyajian aset dan liabilitas pajak kini.
Deferred tax assets and liabilities are offset in the consolidated statement of financial
position, except if these are for different legal entities, in the same manner the
current tax assets and liabilities are presented.
Perubahan atas liabilitas pajak dicatat ketika hasil pemeriksaan diterima atau, jika
banding diajukan oleh Grup, ketika hasil banding ditentukan.
Amendments to tax obligations are recorded when an asessment is received
or, if appealed against by Group, when the result of the appeal has been determined.