Kewajiban Pajak Penghasilan Tangguhan, bersih lanjutan
g. Administrasi Sesuai dengan Undang-Undang Perpajakan Indonesia, Perseroan
menyampaikan surat pemberitahuan pajak berdasarkan metode self- assessment menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. Sebagaimana dinyatakan dalam Kontrak Karya 1968, Direktorat Jenderal Pajak berhak melakukan pemeriksaan pajak dan menerbitkan surat ketetapan dalam kurun waktu lima tahun sejak tanggal terhutangnya pajak sepuluh tahun efektif 1 April 2008 berdasarkan Persetujuan Perpanjangan. Dalam Kontrak Karya 1968 juga disebutkan bahwa pajak penghasilan harus dihitung dan dibayar dalam Dolar AS. Hal ini dipertegas lagi dalam Persetujuan Perpanjangan yang menyatakan bahwa perhitungan dan pembayaran pajak Perseroan harus dilakukan dalam Dolar AS berdasarkan pendapatan bersih kena pajak yang juga dinyatakan dalam Dolar AS. Kelebihan cicilan pembayaran pajak penghasilan atas pajak yang terhutang dicatat sebagai Piutang Pajak.g. Administration
Under the taxation laws of Indonesia, the Company submits tax returns on a self-assessment basis. As provided under the 1968 Contract, the tax authorities may audit the tax returns and issue an assessment within five years ten years effective April 1, 2008 under the Extension Agreement of the due date of the tax liability. Also under the terms of the 1968 Contract, corporation taxes should be calculated in US dollars and paid in US dollars. It was confirmed in the Extension Agreement that the calculation of the tax payment to be made by the Company in any year shall be made in US dollars based upon the Net Taxable Income of the Company expressed in US dollars, and that all payments of income tax should be made in US dollars. Installments paid in excess of tax payable are classified as Taxes Receivable. 13. Biaya Yang Masih Harus Dibayar 13. Accrued Expenses 30 Juni 2009 2008 June 30 Dalam ribuan Dolar AS US, in thousands Barang dan jasa 10,860 10,456 Goods and services Barang modal 6,322 19,962 Capital items Royalti, retribusi air, sewa tanah dan lain-lain 4,054 11,995 Royalties, water levy, land rent and others Beban bunga 47 155 Interest expense Jumlah 21,283 42,568 Total 14. Kewajiban Lancar Lainnya 14. Other Current Liabilities 30 Juni 2009 2008 June 30 Dalam ribuan Dolar AS US, in thousands Gaji, upah dan manfaat karyawan lainnya 9,659 12,327 Salaries, wages and other employee benefits Hutang dividen 1,058 1,153 Dividends payable Lainnya 975 _ Others Jumlah 11,692 13,480 Total Lihat Catatan 28f untuk rincian saldo dan transaksi dengan pihak-pihak yang memiliki hubungan istimewa. Refer to Note 28f for details of related party balances and transactions.Parts
» Laporan Keuangan PT Inco 2Q09
» Informasi Umum General Information
» Informasi Umum lanjutan General Information continued
» Penjabaran Mata Uang Translation of Currencies Piutang Usaha Trade Receivables
» Biaya Dibayar Dimuka Prepaid Expenses
» Aset Tetap dengan Sewa Pembiayaan
» Property, Plant and Equipment under Finance Leases
» Aset Tetap Dalam Penyelesaian
» Penyusutan, Deplesi dan Amortisasi
» Depreciation, Depletion and Amortization
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Pajak Penghasilan Pajak penghasilan tangguhan diakui, dengan memakai metode
» Employee Benefits Liability a.
» Kewajiban Imbalan Kerja lanjutan Employee Benefits Liability continued
» Kewajiban Imbalan Pensiun lanjutan
» Retirement Benefits Liability continued
» Kewajiban Imbalan Kesehatan Pasca-Kerja
» Post-Retirement Medical Benefits Liability
» Profit Sharing and Bonus Plans
» Kas dan Setara Kas Cash and Cash Equivalents
» 2.9 Cash and Cash Equivalents continued 30 Juni 2009 2008
» Piutang Usaha Trade Receivables
» Piutang Usaha lanjutan Trade Receivables continued
» Piutang Lainnya Other Receivables Persediaan, bersih Inventories, net
» Aset Tetap Property, Plant and Equipment
» Aset Tetap lanjutan Property, Plant and Equipment continued
» Aset Tetap dalam Penyelesaian Construction in Progress
» Aset Lainnya Other Assets Hutang Usaha Trade Payables
» Income Tax Expense Perpajakan Taxation
» Perpajakan lanjutan c. Beban Pajak Penghasilan lanjutan Taxation continued c.
» Kewajiban Pajak Penghasilan Tangguhan, bersih lanjutan
» Surat Ketetapan Pajak Selama periode enam bulan yang berakhir pada tanggal 30 Juni 2009,
» Administrasi Sesuai dengan Undang-Undang Perpajakan Indonesia, Perseroan
» Administration Perpajakan lanjutan Taxation continued
» Biaya Yang Masih Harus Dibayar Accrued Expenses
» Kewajiban Lancar Lainnya Other Current Liabilities
» Sewa Pembiayaan Finance Leases
» Kewajiban Imbalan Kerja Perseroan memperoleh persetujuan dari Menteri Keuangan Republik
» Mitsui Co., Ltd. Sojitz Sumitomo Corporation
» Deklarasi Dividen Dividends Declared
» Cadangan Jaminan Reklamasi Reclamation Guarantee Reserve Cadangan Umum General Reserve
» Cost of Goods Sold Cost of goods sold for the six month periods ended June 30, 2009 and
» BebanPendapatan Lainnya Other ExpensesIncome
» Kewajiban Penghentian Pengoperasian Aset Asset Retirement Obligation
» Pengeluaran untuk Lingkungan Hidup Lainnya Other Environmental Expenditures
» Biaya karyawan Employee Costs
» Laba Bersih per Saham Dasar Basic Earnings per Share
» Informasi Mengenai Pihak yang Mempunyai Hubungan Istimewa lanjutan
» Sales continued Related Party Information continued a. Penjualan lanjutan
» Management and Technical Assistance Fees continued
» Aset Assets Related Party Information continued c. Beban Bantuan Manajemen dan Teknis lanjutan
» Other Current Liabilities Related Party Information continued f. Kewajiban Lancar Lainnya
» Related Party Information continued
» 295 Monetary Assets and Liabilities Denominated in Currencies Other Than US Dollars
» 1,302 Monetary Assets and Liabilities Denominated in Currencies Other Than US Dollars
» Proyek Bendungan Karebbe Karebbe Dam
» Proyek Bendungan Karebbe lanjutan
» Karebbe Dam Project continued
» Government Regulation No. 22008 Peraturan Menteri No. 182008 Ministerial Regulation No. 182008
» Peraturan Menteri No. 182008 lanjutan
» Ministerial Regulation No. 182008 continued
» Contract of Work Undertaking
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