Pe r se dia a n
PT. CHANDRA ASRI PETROCHEMI CAL Tbk DAN ENTI TAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLI DASI AN 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN
YANG BERAKHI R PADA TANGGAL TERSEBUT Lanjutan PT. CHANDRA ASRI PETROCHEMI CAL Tbk
AND I TS SUBSI DI ARI ES NOTES TO CONSOLI DATED FI NANCI AL STATEMENTS
DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued
- 28 - Per usahaan
m em buat pendanaan unt uk im balan ini y ang dik elola oleh sebuah
per usahaan asur ansi. Pendanaan t er sebut t idak
m em enuhi sy ar at
sebagai aset
pr ogr am dan diper lak uk an sebagai hak penggant ian.
The Com pany m ade funding of t his benefit t hr ough an inv est m ent fund being m anaged by
an insur ance com pany . Such funding does not qualify as a plan asset how ev er account ed for
as a r eim bur sem ent r ight .
Biay a peny ediaan
im balan dit ent uk an
dengan m enggunak an m et ode
pr oj ect ed unit cr edit dengan penilaian ak t uar ia y ang
dilak uk an pada
set iap ak hir
per iode pelapor an t ahunan. Penguk ur an k em bali,
t er dir i dar i
k eunt ungan dan
k er ugian ak t uar ial, per ubahan dam pak bat as at as
aset j ik a ada dan dar i im bal hasil at as aset pr ogr am t idak t er m asuk bunga , y ang
t er cer m in langsung dalam lapor an posisi k euangan k onsolidasian y ang dibebank an
at au
dik r edit k an dalam
penghasilan k om pr ehensif
lain per iode
t er j adiny a. Penguk ur an
k em bali diak ui
dalam penghasilan k om pr ehensif lain t er cer m in
sebagai pos t er pisah pada penghasilan k om pr ehensif lain di ek uit as dan t idak ak an
dir ek las k e laba r ugi. Biay a j asa lalu diak ui dalam laba r ugi pada per iode am andem en
pr ogr am .
Bunga net o dihit ung dengan m engalik an t ingk at disk ont o pada aw al
per iode im balan past i dengan liabilit as at au aset im balan past i net o.
Biay a im balan past i dik at egor ik an sebagai ber ik ut :
The cost of pr ov iding benefit s is det er m ined using t he pr oj ect ed unit cr edit m et hod, w it h
act uar ial v aluat ions being car r ied out at t he end
of each
annual r epor t ing
per iod. Rem easur em ent , com pr ising act uar ial gains
and losses, t he effect of t he changes t o t he asset ceiling if applicable and t he r et ur n on
plan asset s ex cluding int er est , is r eflect ed im m ediat ely in t he consolidat ed st at em ent s of
financial posit ion w it h a char ge or cr edit r ecognized in ot her com pr ehensiv e incom e in
t he
per iod in
w hich t hey
occur . Rem easur em ent
r ecognized in
ot her com pr ehensiv e incom e is r eflect ed
as a separ at e it em under ot her com pr ehensiv e
incom e in equit y and w ill not be r eclassified t o pr ofit or loss. Past ser v ice cost is r ecognized in
pr ofit or loss in t he per iod of a plan am endm ent . Net int er est is calculat ed by
apply ing t he discount r at e at t he beginning of t he per iod t o t he net defined benefit liabilit y or
asset . Defined benefit cost s ar e cat egor ised as follow s:
• Biay a j asa t er m asuk biay a j asa k ini,
biay a j asa lalu ser t a k eunt ungan dan k er ugian k ur t ailm en dan peny elesaian .
• Ser v ice cost including cur r ent ser v ice
cost , past ser v ice cost , as w ell as gains and
losses on
cur t ailm ent s and
set t lem ent s . •
Beban at au pendapat an bunga net o. •
Net int er est ex pense or incom e. •
Penguk ur an k em bali. •
Rem easur em ent . Gr up m eny aj ik an dua k om ponen per t am a
dar i biay a im balan past i di laba r ugi, Keunt ungan
dan k er ugian
k ur t ailm en dicat at sebagai biay a j asa lalu.
The Gr oup pr esent s t he fir st t w o com ponent s of defined benefit cost s in pr ofit or loss.
Cur t ailm ent gains and losses ar e account ed f or as past ser v ice cost s.
Liabilit as im balan pensiun y ang diak ui pada lapor an
posisi k euangan
k onsolidasian m er upak an defisit at au sur plus ak t ual
dalam pr ogr am im balan past i Gr up. Sur plus y ang
dihasilk an dar i
per hit ungan ini
t er bat as pada nilai k ini m anfaat ek onom ik y ang t er sedia dalam bent uk pengem balian
dana pr ogr am dan pengur angan iur an m asa depan k e pr ogr am .
The r et ir em ent benefit obligat ion r ecognized in t he
consolidat ed st at em ent s
of financial
posit ion r epr esent s t he act ual deficit or sur plus in
t he Gr oup’s defined benefit plans. Any sur plus r esult ing fr om t his calculat ion is lim it ed
t o t he pr esent v alue of any econom ic benefit s av ailable in t he for m of r efunds fr om t he plans
or r educt ions in fut ur e cont r ibut ions t o t he plans.
Gr up m engak ui hak ny a dalam penggant ian ber dasar k an polis asur ansi sebagai aset
t er pisah, y ang
diuk ur sebesar
nilai w aj ar ny a. Dalam lapor an laba r ugi dan
penghasilan k om pr ehensif
lain k onsolidasian,
beban t er k ait
dengan pr ogr am im balan past i dapat disaj ik an
secar a net o set elah dik ur angk an dengan j um lah y ang diak ui dalam penggant ian.
The Gr oup
r ecognizes it s
r ight t o
r eim bur sem ent under t he insur ance policy as a separ at e asset s, w hich is m easur ed at fair
v alue. I n t he consolidat ed st at em ent s of pr ofit or loss and ot her com pr ehensiv e incom e, t he
ex pense r elat ing t o a defined benefit plan is pr esent ed net of t he am ount r ecognized for a
r eim bur sem ent .
PT. CHANDRA ASRI PETROCHEMI CAL Tbk DAN ENTI TAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLI DASI AN 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN
YANG BERAKHI R PADA TANGGAL TERSEBUT Lanjutan PT. CHANDRA ASRI PETROCHEMI CAL Tbk
AND I TS SUBSI DI ARI ES NOTES TO CONSOLI DATED FI NANCI AL STATEMENTS
DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued
- 29 -
t . Pa j a k Pe n gh a sila n
t.
I n com e Ta x
Paj ak saat t er ut ang ber dasar k an laba k ena paj ak unt uk suat u t ahun. Laba k ena paj ak
ber beda dar i laba sebelum paj ak seper t i y ang dilapor k an dalam lapor an laba r ugi
dan penghasilan k om pr ehensif lain k ar ena pos
pendapat an at au
beban y ang
dik enak an paj ak at au
dik ur angk an pada
t ahun ber beda
dan pos- pos y ang
t idak per nah dik enak an paj ak at au t idak dapat
dik ur angk an. The t ax cur r ent ly pay able is based on t ax able
pr ofit t o t he y ear . Tax able pr ofit differ s fr om pr ofit
befor e t ax
as r epor t ed
in t he
consolidat ed st at em ent s of pr ofit or loss and ot her com pr ehensiv e incom e because of it em s
of incom e or ex pense t hat ar e t ax able or deduct ible in ot her y ear s and it em s t hat ar e
nev er t ax able or deduct ible.
Beban paj ak k ini dit ent uk an ber dasar k an laba k ena paj ak dalam per iode y ang
ber sangk ut an y ang dihit ung ber dasar k an t ar if paj ak y ang ber lak u.
Cur r ent t ax ex pense is det er m ined based on t he t ax able incom e for t he y ear com put ed
using pr ev ailing t ax r at es.
Paj ak t angguhan diak ui
at as per bedaan
t em por er ant ar a j um lah t er cat at aset dan liabilit as
dalam lapor an
k euangan k onsolidasian
dengan dasar pengenaan
paj ak y ang digunak an dalam per hit ungan laba k ena paj ak . Liabilit as paj ak t angguhan
um um ny a diak ui unt uk selur uh per bedaan t em por er k ena paj ak . Aset paj ak t angguhan
um um ny a diak ui unt uk selur uh per bedaan t em por er
y ang dapat
dik ur angk an sepanj ang k em ungk inan besar bahw a laba
k ena paj ak
ak an t er sedia
sehingga per bedaan t em por er dapat dim anfaat k an.
Aset dan liabilit as paj ak t angguhan t idak diak ui j ik a per bedaan t em por er t im bul dar i
pengak uan aw al selain k om binasi bisnis dar i aset dan liabilit as suat u t r ansak si y ang
t idak m em pengar uhi laba k ena paj ak at au laba ak unt ansi. Selain it u, liabilit as paj ak
t angguhan
t idak diak ui j ik a
per bedaan t em por er
t im bul dar i pengak uan aw al
goodw ill. Defer r ed t ax is r ecognized on t em por ar y
differ ences bet w een t he car r y ing am ount s of asset s and liabilit ies in t he consolidat ed
financial st at em ent s and t he cor r esponding t ax bases used in t he com put at ion of t ax able
pr ofit . Defer r ed t ax liabilit ies ar e gener ally r ecognized
for all
t ax able t em por ar y
differ ences. Defer r ed t ax asset s ar e gener ally r ecognized
for all
deduct ible t em por ar y
differ ences t o t he ex t ent t hat is pr obable t hat t ax able pr ofit s w ill be av ailable against w hich
t hose deduct ible t em por ar y differ ences can be ut ilized. Such defer r ed t ax asset s and liabilit ies
ar e not r ecognized if t he t em por ar y differ ences ar ises fr om t he init ial r ecognit ion ot her t han
in a business com binat ion of asset s and liabilit ies in a t r ansact ion t hat affect s neit her
t he t ax able pr ofit nor t he account ing pr ofit . I n addit ion,
defer r ed t ax
liabilit ies ar e not
r ecognized if t he t em por ar y differ ences ar ises fr om t he init ial r ecognit ion of goodw ill.
Aset dan liabilit as paj ak t angguhan diuk ur dengan m enggunak an t ar if paj ak y ang
dihar apk an ber lak u dalam per iode k et ik a liabilit as diselesaik an at au aset dipulihk an
ber dasar k an t ar if paj ak dan per at ur an paj ak y ang t elah ber lak u at au secar a
subst ant if t elah ber lak u pada ak hir per iode pelapor an.
Defer r ed t ax
asset s and
liabilit ies ar e
m easur ed at t he t ax r at es t hat ar e ex pect ed t o apply in t he per iod in w hich t he liabilit y is
set t led or t he asset r ealized, based on t he t ax r at es and t ax law s t hat hav e been enact ed,
or subst ant iv ely enact ed, by t he end of t he r epor t ing per iod.
Penguk ur an aset
dan liabilit as
paj ak t angguhan
m encer m ink an k onsek uensi
paj ak y ang sesuai dengan car a Gr up m em per k ir ak an,
pada ak hir
per iode pelapor an,
unt uk m em ulihk an
at au m eny elesaik an j um lah t er cat at aset dan
liabilit asny a. The m easur em ent of defer r ed t ax asset s and
liabilit ies r eflect s t he t ax consequences t hat w ould follow fr om t he m anner in w hich t he
Gr oup ex pect s, at t he end of t he r epor t ing per iod, t o r ecov er or set t le t he car r y ing
am ount of t heir asset s and liabilit ies.
Jum lah t er cat at aset paj ak t angguhan dit elaah ulang pada ak hir per iode pelapor an
dan dik ur angi j um lah t er cat at ny a j ik a
k em ungk inan besar laba k ena paj ak t idak lagi t er sedia dalam j um lah y ang m em adai
unt uk m engk om pensasik an sebagian at au selur uh aset paj ak t angguhan t er sebut .
The car r y ing am ount of defer r ed t ax asset is r ev iew ed at t he end of each r epor t ing per iod
and r educed t o t he ex t ent t hat it is no longer pr obable t hat sufficient t ax able pr ofit s w ill be
av ailable t o allow all or par t of t he asset t o be r ecov er ed.