2014 AnnUAl REpoRt
PT Bayan Resources Tbk
149
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 536 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013
Expressed in United States Dollars,
unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
ab. Pajak penghasilan kini dan tangguhan ab. Current and deferred income tax
Beban pajak terdiri dari pajak kini dan pajak tangguhan. Pajak diakui dalam laporan laba rugi,
kecuali jika pajak tersebut terkait dengan transaksi atau kejadian yang diakui di rugi
komprehensif lain atau langsung diakui ke ekuitas. Dalam hal ini, pajak tersebut masing-
masing diakui dalam rugi komprehensif lain atau ekuitas.
The tax expense comprises current and deferred tax. Tax is recognised in the profit or loss, except
to the extent that it relates to items recognised in other comprehensive loss or directly in equity. In
this case, the tax is recognised in other comprehensive loss or directly in equity,
respectively.
Beban pajak kini dihitung berdasarkan peraturan perpajakan yang berlaku pada tanggal pelaporan
keuangan, di negara di mana perusahaan dan entitas anak beroperasi dan menghasilkan
pendapatan kena pajak. Manajemen secara periodik mengevaluasi posisi yang dilaporkan di
Surat Pemberitahuan Tahunan “SPT” sehubungan dengan situasi di mana aturan pajak
yang berlaku membutuhkan interpretasi. Jika perlu, manajemen menentukan provisi
berdasarkan jumlah yang diharapkan akan dibayar kepada otoritas pajak.
The current income tax charge is calculated on the basis of the tax laws enacted or substantively
enacted at the reporting date in the countries where the Company and its subsidiaries operate
and generate taxable income. Management periodically evaluates positions taken annual in
tax returns with respect to situations in which applicable tax regulation is subject to
interpretation. It establishes provision where appropriate on the basis of amounts expected to
be paid to the tax authorities.
Pajak penghasilan tangguhan diakui, dengan menggunakan metode balance sheet liability
untuk semua perbedaan temporer antara dasar pengenaan pajak aset dan liabilitas dengan nilai
tercatatnya pada laporan keuangan konsolidasian. Namun, liabilitas pajak
penghasilan tangguhan tidak diakui jika berasal dari pengakuan awal goodwill atau pada saat
pengakuan awal aset dan liabilitas yang timbul dari transaksi selain kombinasi bisnis yang pada
saat transaksi tersebut tidak mempengaruhi laba rugi akuntansi dan laba rugi kena pajak. Pajak
penghasilan tangguhan ditentukan dengan menggunakan tarif pajak yang telah berlaku atau
secara substantif telah berlaku pada akhir periode pelaporan dan diharapkan diterapkan ketika aset
pajak penghasilan tangguhan direalisasi atau liabilitas pajak penghasilan tangguhan
diselesaikan. Deferred income tax is recognised, using the
balance sheet liability method, on temporary differences arising between the tax bases of
assets and liabilities and their carrying amounts in the consolidated financial statements.
However, deferred tax liabilities are not recognised if they arise from the initial
recognition of goodwill and deferred income tax is not accounted for if it arises from initial
recognition of an asset or liability in a transaction other than a business combination that at the
time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is
determined using tax rates that have been enacted or substantially enacted as at reporting
period and is expected to apply when the related deferred income tax asset is realised or the
deferred income tax liability is settled.
lApoRAn tAhUnAn
2014
PT Bayan Resources Tbk
150
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 537 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013
Expressed in United States Dollars,
unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
