PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
42
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
Aset dan liabilitas pajak tangguhan diakui atas perbedaan temporer antara aset dan liabilitas untuk
tujuan komersial dan untuk tujuan perpajakan pada setiap tanggal pelaporan. Aset pajak tangguhan
diakui untuk seluruh perbedaan temporer yang boleh dikurangkan,
sepanjang besar
kemungkinan perbedaan temporer yang boleh dikurangkan tersebut
dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan datang. Liabilitas pajak
tangguhan diakui atas semua perbedaan temporer kena pajak. Manfaat pajak di masa mendatang,
seperti akumulasi rugi fiskal, diakui sebesar kemungkinan manfaatnya dapat direalisasikan.
Deferred tax assets and liabilities are recognized for temporary differences between the financial and the
tax bases of assets and liabilities at each reporting date. Deferred tax assets are recognized for all
deductible temporary differences to the extent that it is probable that future taxable profit will be available
against which the deductible temporary difference can be utilized. Deferred tax liabilities are recognized
for all taxable temporary differences. Future tax benefits, such as the carry-forward of unused tax
losses, are also recognized to the extent that realization of such benefits is probable.
Aset dan liabilitas pajak tangguhan diukur pada tarif pajak yang diharapkan akan digunakan pada tahun
ketika aset direalisasi atau ketika liabilitas dilunasi berdasarkan tarif pajak dan peraturan perpajakan
yang
berlaku atau
secara substansial
telah diberlakukan pada tanggal laporan posisi keuangan.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year
when the asset is realized or the liability is settled, based on tax rates and tax laws that have been
enacted or substantially enacted at the statement of financial position date.
Aset pajak tangguhan dan liabilitas pajak tangguhan dilakukan saling hapus jika dan hanya jika entitas
memiliki hak secara hukum untuk saling hapus aset pajak kini terhadap liabilitas pajak kini, dan aset pajak
tangguhan dan liabilitas pajak tangguhan terkait dengan pajak penghasilan yang dikenakan oleh
otoritas perpajakan atas entitas kena pajak, yang sama atau entitas kena pajak berbeda yang
bermaksud untuk memulihkan aset dan liabilitas pajak kini dengan dasar neto, atau merealisasikan
aset dan menyelesaikan liabilitas secara bersamaan, pada setiap periode masa depan yang mana jumlah
signifikan atas aset atau liabilitas pajak tangguhan diharapkan diselesaikan atau dipulihkan.
Deferred tax assets and deferred tax liabilities are offset if, and only if, the entity has a legally
enforceable right to set off current tax assets against current tax liabilities; and the deferred tax assets and
the deferred tax liabilities relate to income taxes levied by the same taxation authority on either the
same taxable entity, or different taxable entities that intend either to settle current tax liabilities and assets
on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in
which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.
Perubahan terhadap liabilitas perpajakan diakui pada saat Surat Ketetapan Pajak SKP” diterima
danatau, jika
Kelompok Usaha
mengajukan keberatan danatau banding, pada saat keputusan
atas keberatan danatau banding tersebut telah ditetapkan.
Amendments to tax obligations are recorded when an assessment letter is received andor, if objected to
andor appealed against by the Group, when the result of the objection andor appeal is determined.
aa. Laba Per Saham aa. Earnings Per Share
Laba per saham dasar dihitung dengan membagi laba neto dengan total rata-rata tertimbang saham
yang beredar pada periode yang bersangkutan. Basic earnings per share is computed by dividing net
income by the weighted average number of shares outstanding during the period.
Laba per saham dilusian dihitung dengan membagi laba neto dengan total rata-rata tertimbang saham
yang beredar setelah disesuaikan dengan efek berpotensi saham biasa yang sifatnya dilutive pada
periode yang bersangkutan. Diluted earnings per share is computed by dividing
net income by the weighted average number of shares outstanding as adjusted for the effects of all
dilutive potential ordinary shares during the period.
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
43
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
