Pajak penghasilan badan Corporate income tax
24. TAXATION continued c. Pajak tangguhan lanjutan
c. Deferred tax continued
Manajemen berpendapat bahwa terdapat kemungkinan besar jumlah laba fiskal pada masa mendatang akan memadai untuk mengkompensasi perbedaan yang menimbulkan aset pajak tangguhan tersebut. Management believes that it is probable that future taxable profit will be available against which the temporary differences, which results in deferred tax assets, can be utilised. d. Administrasi d. Administration Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. Direktur Jenderal Pajak DJP dapat menetapkan atau mengubah kewajiban pajak dalam jangka waktu tertentu. Untuk tahun pajak 2007 dan sebelumnya, jangka waktu tersebut adalah sepuluh tahun sejak saat terhutangnya pajak tetapi tidak lebih dari tahun 2013, sedangkan untuk tahun pajak 2008 dan seterusnya, jangka waktunya adalah lima tahun sejak saat terhutangnya pajak. Under the Taxation Laws of Indonesia, the Company submits tax returns on the basis of self assessment. The Director General of Tax DGT may assess or amend taxes within a certain period. For the fiscal years of 2007 and before, this period is within ten years of the time the tax becomes due, but no later than 2013, while for fiscal years of 2008 and onwards, the period is within five years of the time the tax becomes due. 25. LIABILITAS IMBALAN KERJA 25. EMPLOYEE BENEFIT LIABILITIES 2012 2011 2010 Liabilitas imbalan pasca kerja 47,385 14,442 9,631 Post-employment benefit obligations Cadangan atas bonus 9,289 7,604 5,937 Provisions for bonuses 56,674 22,046 15,568 Informasi mengenai liabilitas imbalan pasca-kerja diungkapkan dalam Catatan 26. Information in respect of post employment benefit obligations is disclosed in Note 26.26. LIABILITAS IMBALAN PASCA-KERJA KARYAWAN
26. POST-EMPLOYEMENT BENEFITS OBLIGATIONS
Liabilitas atas imbalan kerja jangka panjang dan paska kerja lainnya sesuai Undang-Undang Ketenagakerjaan No. 132003 tanggal 25 Maret 2003 meliputi uang jasa, uang pisah dan kompensasi lainnya dihitung oleh aktuaria independen PT Padma Radya Aktuaria dengan menggunakan metode Projected Unit Credit. The liability for long term and post employment benefits in accordance with Labour Law No. 132003 dated 25 March 2003 consists of service payments, severance payments and other compensation was calculated by an independent actuary PT Padma Radya Aktuaria using the Projected Unit Credit method. Berikut ini adalah hal-hal penting yang diungkapkan dalam laporan aktuaria PT Padma Radya Aktuaria untuk tanggal 31 Desember 2012, 2011 dan 2010 masing-masing tertanggal 13 Agustus 2012 dan 3 Februari 2012: The following are the key matters disclosed in the actuarial report of PT Padma Radya Aktuaria for 31 December 2012, 2011 and 2010 dated 13 August 2012 and 3 February 2012, respectively: éê ë ì í î ïðñ éòí ì í ó ìò ô ì õ ì ö ÷ ø ù ê ëî CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2012, 2011 DAN 2010 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated Lampiran – 581 – Schedule 26. LIABILITAS IMBALAN PASCA-KERJA KARYAWAN lanjutan 26. POST-EMPLOYEMENT BENEFITS OBLIGATIONS continued Asumsi-asumsi utama Key assumptions 2012 2011 2010 Umur pensiun normal 55 55 55 Normal retirement age Metode penilaian biaya Projected unit credit Projected unit credit Projected unit credit Valuation cost method Tingkat kematian Tabel Mortalita Tabel Mortalita Tabel Mortalita Mortality rate Indonesia III Indonesia II Indonesia II Indonesian Mortality Indonesian Mortality Indonesian Mortality Table III Table II Table II for disability rate for disability rate for disability rate and mortality rate and mortality rate and mortality rate Tingkat suku bunga diskonto 6,90per tahun 6,90per tahun 9,0 per tahun Discount rate 6.90 per annum 6.90 per annum 9.0 per annum Kenaikan gaji 10,0per tahun 10,0per tahun 8,0 per tahun Salary increase 10.0 per annum 10.0 per annum 8.0 per annum Tingkat pengunduran diri 3,0 per tahun sampai 3,0 per tahun sampai 3,0 per tahun sampai Resignation rate umur 30 tahun dan umur 30 tahun dan umur 30 tahun dan menurun secara linier menurun secara linier menurun secara linier dan menjadi 0,0 dan menjadi 0,0 dan menjadi 0,0 pada umur 55 tahun. pada umur 55 tahun. pada umur 55 tahun. 3.0 per annum up to 3.0 per annum up to 3.0 per annum up to age 30 and decreasing age 30 and decreasing age 30 and decreasing linearly to 0.0 at age 55 linearly to 0.0 at age 55 linearly to 0.0 at age 55 Liabilitias imbalan pasca kerja karyawan yang diakui di laporan posisi keuangan adalah sebagai berikut: The post employement benefit obligations recognised in the statement of financial position are as follows: 2012 2011 2010 Imbalan pensiun 31,168 1,962 2,603 Pension benefits Imbalan jangka panjang lainnya 16,217 12,480 7,028 Other long term benefits 47,385 14,442 9,631 Beban bersih yang diakui di laporan laba rugi adalah sebagai berikut: The amounts recognised as profitloss are as follows: 2012 2011 2010 Imbalan pensiun 9,726 7,359 4,099 Pension benefits Imbalan jangka panjang lainnya 4,848 6,339 2,225 Other long term benefits 14,574 13,698 6,324Parts
» LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» Establishment and general information
» Penawaran umum saham dan penerbitan obligasi Bank
» Public offering of the Bank’s shares and issudance of bonds
» GENERAL INFORMATION continued b. Penawaran umum saham dan penerbitan
» GENERAL INFORMATION continued c. Dewan Komisaris, Direksi, Komite Audit,
» KEBIJAKAN AKUNTANSI ACCOUNTING POLICIES
» Basis of preparation of the financial statements
» Basis of preparation of the financial statements continued
» Perubahan kebijakan akuntansi yang signifikan
» Changes in significant accounting policies Standar akuntansi yang baru
» ACCOUNTING POLICIES continued b. Perubahan kebijakan akuntansi yang
» Financial instruments i Aset keuangan
» Financial instruments continued i Aset keuangan lanjutan
» Financial instruments continued ii Liabilitas keuangan
» Financial instruments continued ii Liabilitas keuangan lanjutan
» Financial instruments continued iii Penentuan nilai wajar lanjutan
» Financial instruments continued iv Penghentian pengakuan
» Classification of financial assets and liabilities
» Classification of financial assets and liabilities continued
» Reklasifikasi aset keuangan Reclassification of financial assets
» Reclassification of financial assets
» Penurunan nilai dari aset keuangan Impairment of financial assets
» Impairment of financial assets continued
» Penjabaran mata uang asing Foreign currency translation
» Foreign currency translation continued
» Kas Cash ACCOUNTING POLICIES continued g. Penjabaran mata uang asing lanjutan
» Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
» Current accounts with Bank Indonesia and other banks continued
» Penempatan pada Bank Indonesia dan bank lain
» Placement with Bank Indonesia and other banks
» Efek-efek dan Obligasi Pemerintah Marketable Securities and Government
» Marketable Securities and Government Bonds continued
» Efek-efek yang dibeli dengan janji untuk dijual kembali
» Securities purchased ACCOUNTING POLICIES continued k. Efek-efek dan Obligasi Pemerintah lanjutan
» Pinjaman yang diberikan Loans
» Loans continued ACCOUNTING POLICIES continued m. Pinjaman yang diberikan lanjutan
» Tagihan dan liabilitas akseptasi Acceptances receivable and payable
» Penyertaan saham Investments in shares
» Fixed assets ACCOUNTING POLICIES continued p. Aset tetap
» Foreclosed assets ACCOUNTING POLICIES continued q. Agunan yang diambil alih
» Beban dibayar dimuka dan Aset lain-lain Prepayments and Other assets
» Liabilitas segera Obligations due immediately
» Obligations due immediately continued
» Simpanan dari nasabah Deposits from customers
» Simpanan dari bank lain Deposits from other banks
» Efek - efek yang diterbitkan
» Marketable securities issued ACCOUNTING POLICIES continued s. Liabilitas segera lanjutan
» Pinjaman yang diterima Borrowings
» Perpajakan Taxation ACCOUNTING POLICIES continued v.
» Post employee benefits obligations
» Post employee ACCOUNTING POLICIES continued y. Liabilitas imbalan pasca-kerja lanjutan
» Obligasi subordinasi Subordinated bonds
» ACCOUNTING POLICIES continued aa. Pendapatan dan beban bunga lanjutan
» involves with business activities to
» operations result is observed regularly by
» separate financial information is available.
» ACCOUNTING POLICIES continued af. Laba per saham lanjutan
» PENGGUNAAN ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» CASH 2012 LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» By currency and bank’s name 2012
» Berdasarkan kolektibilitas By collectibility
» Cadangan kerugian penurunan nilai Allowance for impairment losses
» Informasi mengenai jatuh tempo diungkapkan
» Information with respect to maturities is disclosed
» Berdasarkan tujuan, jenis dan mata uang By purpose, type and currency
» By purpose, type and currency continued 2012
» Berdasarkan tujuan, mata uang dan penerbit By purpose, currency and issuer
» Berdasarkan kolektibilitas Based on collectibility
» Allowance for impairment losses
» Informasi mengenai jatuh tempo dan tingkat suku
» Information with respect to maturities and
» Informasi pokok lainnya sehubungan dengan efek-efek
» Other significant information relating to marketable securities
» Securities purchased under resale agreement
» LOANS continued a. Berdasarkan jenis, mata uang, dan kualitas
» By economic sector LOANS continued b. Berdasarkan sektor ekonomi
» By economic sector continued
» Kredit kepada pihak berelasi dan pihak ketiga By related and third parties
» By related and third parties continued
» Tingkat suku bunga rata-rata per tahun Average annual interest rate
» Allowance for impairment losses continued 2012
» Pinjaman yang LOANS continued f. Cadangan kerugian penurunan nilai lanjutan
» Legal lending limit LOANS continued h. Batas Maksimum Pemberian Kredit
» Jaminan Collateral LOANS continued h. Batas Maksimum Pemberian Kredit
» Informasi mengenai tingkat suku bunga dan jatuh
» Information in respect of interest rates and
» Berdasarkan mata uang By currencies
» Berdasarkan transaksi dengan pihak berelasi dan pihak ketiga
» By transactions with related party and third party
» FIXED ASSETS 2012 LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» FIXED ASSETS continued LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» FIXED ASSETS continued ASET YANG DIAMBIL ALIH FORECLOSED ASSETS
» ACCRUED INCOME 2012 LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» PREPAYMENTS 2012 LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» Simpanan dari nasabah dari pihak berelasi
» Customer deposits from related parties are
» Informasi mengenai jatuh tempo dan tingkat
» Berdasarkan jenis dan mata uang By type and currency
» Pada tanggal 31 Desember 2012, 2011 dan
» As at 31 December 2012, 2011 and 2010, there
» By type 2012 DERIVATIVE PAYABLE a. Berdasarkan jenis
» Pada tanggal 31 Desember 2012, tidak terdapat
» As at 31 December 2012, there are no
» Information with respect to maturities are
» MARKETABLE SECURITIES ISSUED 2012 LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» MARKETABLE SECURITIES ISSUED continued Obligasi Bank Saudara I lanjutan
» MARKETABLE SECURITIES ISSUED continued Obligasi Bank Saudara II lanjutan
» Tax liabilities 2012 TAXATION a. Utang pajak
» Pajak penghasilan badan Corporate income tax
» Corporate income tax continued 2012
» Deferred tax TAXATION continued c. Pajak tangguhan
» Deferred tax continued TAXATION continued c. Pajak tangguhan lanjutan
» Administrasi Administration TAXATION continued c. Pajak tangguhan lanjutan
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN PASCA-KERJA KARYAWAN
» Jumlah yang diakui pada laporan laba rugi The amounts recognised in the profit or
» Mutasi nilai kini liabilitas Movements in the present value of
» Movement in the fair value of plan assets 2012
» Mutasi liabilitas yang diakui pada laporan posisi keuangan
» Movements in the liability recognised in the statements of financial position
» Nilai kini liabilitas yang didanai nilai wajar aset program dan defisit untuk lima tahun
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» SUBORDINATED BONDS continued LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR – BERSIH
» SHARE CAPITAL AND ADDITIONAL PAID IN CAPITAL - NET
» PROGRAM OPSI KARYAWAN DAN MANAJEMEN BERBASIS SAHAM ESOPMSOP
» EMPLOYEE AND MANAGEMENT STOCK OPTION PLAN ESOPMSOP
» PENGGUNAAN LABA BERSIH APPROPRIATION OF NET INCOME
» BASIC AND DILUTIVE EARNING PER SHARE
» PENDAPATAN BUNGA INTEREST INCOME
» INTEREST EXPENSES 2012 LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» PENDAPATAN OPERASIONAL LAINNYA OTHER OPERATING INCOME
» ALLOWANCEREVERSAL FOR IMPAIRMENT LOSSES OF FINANCIAL ASSETS
» GENERAL AND ADMINISTRATIVE EXPENSES 2012
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» NON OPERATING INCOMEEXPENSES 2012 RELATED PARTIES TRANSACTIONS
» RELATED PARTIES TRANSACTIONS continued Sifat hubungan berelasi lanjutan
» RELATED PARTIES TRANSACTIONS continued
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» JASA KUSTODIAN CUSTODIAL SERVICES
» CUSTODIAL SERVICES continued LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» SEGMEN OPERASI OPERATING SEGMENTS
» OPERATING SEGMENTS continued LKFS Report PHBS 31 Dec 2012 01 Maret 2013
» OPERATING SEGMENTS continued Segmen geografis
» MANAJEMEN RISIKO RISK MANAGEMENT
» RISK MANAGEMENT continued LKFS Report PHBS 31 Dec 2012 01 Maret 2013
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