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Annual Report 2016
PT Pelayaran Tempuran Emas Tbk
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2016 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of December 31, 2016 and
for the Year Then Ended Expressed in rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued
o. Perpajakan lanjutan
o. Taxation continued
Pajak kini lanjutan Current tax continued
Kekurangankelebihan pembayaran
pajak penghasilan dicatat sebagai bagian dari “Beban
Pajak Kini” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Kelompok Usaha
juga menyajikan
bungadenda, jika ada, sebagai bagian dari “Beban Pajak Kini”.
Underpaymentoverpayment of income tax are presented as part of “Tax Expense -
Current” in the consolidated statements of profit or loss
and other comprehensive
income. The
Group also
presented interestpenalty, if any, as part of “Tax
Expense - Current”. Koreksi terhadap liabilitas perpajakan diakui
pada saat surat ketetapan pajak diterima atau, jika diajukan keberatan, pada saat keputusan
atas keberatan ditetapkan. Amendments to tax obligations are recorded
when a tax assessment letter is received or, if appealed against, when the result of the
appeal is determined.
Pajak tangguhan Deferred tax
Pajak tangguhan diakui menggunakan metode liabilitas atas perbedaan temporer pada tanggal
pelaporan antara dasar pengenaan pajak dari aset dan liabilitas dan nilai tercatatnya untuk
tujuan pelaporan keuangan pada akhir tahun pelaporan.
Deferred tax is provided using the liability method on temporary differences at the
reporting date between the tax bases of assets and liabilities and their carrying
amounts for financial reporting purposes at the end of the reporting year.
Liabilitas pajak tangguhan diakui untuk setiap perbedaan temporer kena pajak.
Deferred tax liabilities are recognized for all taxable temporary differences.
Aset pajak tangguhan diakui untuk semua perbedaan temporer yang dapat dikurangkan
dan rugi fiskal belum dikompensasi, sejauh terdapat kemungkinan besar bahwa laba kena
pajak akan tersedia untuk dimanfaatkan dengan perbedaan temporer yang dapat dikurangkan
dan rugi fiskal belum dikompensasi. Deferred tax assets are recognized for all
deductible temporary
differences and
carryforward benefits of unused tax losses, to the extent that it is probable that sufficient
future taxable income
will be available
against which
the deductible
temporary differences, and the carryforward benefits of
unused tax losses can be utilized.
