Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
p. Pajak penghasilan lanjutan p. Income tax continued Pajak penghasilan kini lanjutan Current income tax continued Pajak penghasilan kini terkait dengan transaksi y ang dibebankan atau dikreditkan ke ekuitas diakui pada ekuitas. Manajemen secara periodik mengevaluasi posisi yang diambil Perusahaan sehubungan dengan situasi dimana interpretasi diperlukan untuk peraturan perpajakan y ang terkait dan menetapkan prov isi jika diperlukan. Current income tax relating to items debited or credited to equity is recognized in equity. Management periodically evaluates positions taken by the Company with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Pajak tangguhan Deferred tax Pajak tangguhan diakui menggunakan metode liabilitas atas perbedaan temporer antara dasar pengenaan pajak aset dan liabilitas dan nilai tercatatnya dalam laporan keuangan pada akhir tahun pelaporan. Deferred tax is provided using the liability method on temporary differences 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 y ang dapat dikurangkan dan rugi f iskal belum dikompensasi, sejauh terdapat kemungkinan besar bahwa laba kena pajak akan tersedia untuk dimanfaatkan dengan perbedaan temporer y ang dapat dikurangkan dan rugi f iskal belum dikompensasi. Deferred tax assets are recognized for all deductible temporary differences and carry- forward of unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry-forward of unused tax losses can be utilized. Nilai tercatat dari aset pajak tangguhan direviu pada setiap akhir tahun pelaporan dan diturunkan ketika tidak lagi terdapat kemungkinan bahwa akan terdapat laba kena pajak y ang memungkinkan semua atau sebagian dari aset pajak tangguhan tersebut untuk direalisasi. Penelaahan dilakukan pada setiap akhir tahun pelaporan atas aset pajak tangguhan y ang tidak diakui sebelumnya dan aset pajak tangguhan tersebut diakui sepanjang kemungkinan besar laba kena pajak mendatang akan tersedia sehingga aset pajak tangguhan tersebut dipulihkan. The carrying amount of deferred tax assets is reviewed at the end of each reporting year and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax assets to be utilized. Unrecognized deferred tax assets are reassessed at the end of each reporting year and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax assets to be recovered. Pajak tangguhan y ang terkait dengan pos-pos y ang diakui di luar laporan laba rugi, diakui terkait dengan transaksi y ang mendasarinya baik dalam pendapatan komprehensif lain atau langsung ke ekuitas. Deferred tax relating to items recognized outside of profit or loss is recognized in correlation to the underlying transaction either in other comprehensive income or directly in equity. Aset dan liabilitas pajak tangguhan saling hapus ketika terdapat hak yang dapat dipaksakan secara hukum untuk melakukan saling hapus aset pajak kini terhadap liabilitas pajak kini dan pajak tangguhan tersebut terkait dengan entitas kena pajak y ang sama dan otoritas perpajakan y ang sama. Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets againts current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.Parts
» Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pelayanan LabuhTambat Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Berthing Call Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pelayanan Pendukung Bongkar Muat Cargo
» Fasilitas Jasa Angkutan Cargo
» Pelayanan Kebersihan Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Sewa Lahan Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Sewa Gudang Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Loading - unloading Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Trucking Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Wharfage Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Open storageyard Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Warehouse Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PT. Sarana Citranusa Kabil SCK
» PT Pelayaran Citranstirta Tatasarana CITA
» PT Citra Pembina Logistik CPL
» PT Citra Pembina Logistik CPL , provides
» PT Bandarkabil Indonusa BKI , Business
» Saiful Mizra Bin Kassim, CFA
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pokok-pokok Kode Etik Reginald Djakarya, QIA
» Pokok-pokok budaya Perusahaan Corporate Culture
» The essence of Business Etiquette
» 868.138 GROSS PROF IT Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 990.014 INCOME FRO M O PERATIONS
» 133.260 EXPENSEBENEFIT Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 315.203 50. 133.753 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 528.239 50. 304.827 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 300.043 Operating Acti vities Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 544.366 CASH AND CASH EQUIVALENTS DAMPAK NET O PERUB AHAN
» 091 32. 066 CASH AND CASH EQUIVALENTS
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan lanjutan
» Company’s public offering continued
» Struktur Perusahaan dan Entitas Anak Corporate Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Corporate Structure U M U M lanjutan GENERAL continued
» Karyawan, dewan komisaris dan direksi Employees, boards of commissioners and
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Authorization for the issuance of the consolidated financial statements
» Basis of presentation of the consolidated financial statements
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kombinasi Bisnis lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi pada entitas asosiasi Investments in associated companies
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Beban Tangguhan - Hak atas Tanah
» Penurunan nilai aset non-keuangan
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen usaha lanjutan Segment reporting continued
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Penyisihan beban imbalan kerja Provision for employee benefits
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penerapan standar akuntansi lainnya yang telah direvisi
» Adoption of other revised accounting standards
» SUMBER KETIDAKPAS TI AN DARI ESTIMASI
» SUMBER KETIDAKPAS TI AN DARI ESTIMASI lanjutan
» SOURCES OF ESTIMATION UNCERTAINTY
» SOURCES OF ESTIMATION UNCERTAINTY continued
» KAS D AN SETAR A KAS CASH AND CASH EQUIVALENTS
» KAS D AN SETAR A KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAH A TRADE RECEIVABLES
» PIUTANG USAH A lanjutan TRADE RECEIVABLES continued
» TRANS AKSI D AN S ALDO DENGAN PIHAK- PIHAK BERELASI
» TRANSACTIONS AND Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 2010 2012 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» TRANS AKSI D AN S ALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» BIAYA DIBAYAR DIMUKA DAN UANG MUKA LAINNYA
» PREPAID EXPENSES AND OTHER ADVANCES
» INVESTASI P AD A ENTITAS ASOSI ASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI P AD A ENTITAS ASOSI ASI lanjutan INVESTMENTS IN ASSOCIATED COMPANIES
» 549.688 Carrying amount of the investment
» DEPOSITO BERJANGKA YANG DIBATASI
» ASET TE TAP PROPERTY, PLANT AND EQUIPMENT
» ASET TE TAP lanjutan PROPERTY,
» PINJAMAN J ANGK A PENDEK SHORT-TERM LOANS
» PINJAMAN J ANGK A PENDEK lanjutan SHORT-TERM LOANS continued
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» UTANG USAH A lanjutan TRADE PAYABLES continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: PERPAJ AK AN TAXATION
» PERPAJ AK AN lanjutan TAXATION continued
» 514.103 41. 772.938 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 262 Deferred tax expense benefit - net
» 999.507 statements of comprehen sive in come
» UANG MUKA PELANGG AN ADVANCES FROM CUSTOMERS PINJAMAN J ANGK A P ANJ ANG LONG-TERM DEBTS
» PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» per annum. PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Other borrowings PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Liabilitas sewa pembiayaan PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Liabilitas sewa pembiayaan lanjutan
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMB AH AN MOD AL DISETOR ADDITIONAL PAID-IN CAPITAL
» RETAINED EARNINGS Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PENDAP ATAN DARI PENJUALAN DAN J AS A REVENUE FROM SALES AND SERVICES
» PENDAP ATAN DARI PENJUAL AN DAN J AS A lanjutan
» REVENUE FROM SALES AND SERVICES continued
» BEBAN POKOK PENJUAL AN DAN JAS A COST OF SALES AND SERVICES
» BEBAN POKOK PENJUAL AN DAN J AS A lanjutan
» COST OF SALES AND SERVICES continued
» BEBAN USAH A OPERATING EXPENSES
» BEBAN USAH A lanjutan OPERATING EXPENSES continued
» 334.780 Total Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PENDAP ATAN BEBAN OPERASI LAINNYA OTHER OPERATING INCOME EXPENSE
» PERJANJI AN-PERJANJI AN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJI AN-PERJANJI AN SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» PERJANJI AN-PERJANJI AN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» IKATAN COMMITMENTS Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenue from Sales and Services
» Beban Pokok Penjualan dan Jasa Cost of Sales and Services
» Laba Tahun Berjalan Income for the Year
» Aset Assets SEGMEN USAH A lanjutan SEGMENT REPORTING continued
» Aset lanjutan Assets continued
» Beban Penyusutan Depreciation Expense
» Amortisasi Hak atas Tanah Amortization of Landrights
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA P ANJ ANG
» Employee benefits expense LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA P ANJ ANG lanjutan
» Liabilitas imbalan kerja kary awan Employee benefits liability
» LIABILITAS IMB AL AN KERJA K ARYAW AN J ANGKA P ANJ ANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» ASET D AN LIABILITAS DAL AM MATA U ANG ASING
» ASSETS AND Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» ASET D AN LIABILITAS DAL AM MATA U ANG ASING lanjutan
» INSTRUMEN KEUANG AN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANG AN lanjutan FINANCIAL INSTRUMENTS continued
» MAN AJE MEN RISIKO KEUANG AN FINANCIAL RISK MANAGEMENT
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