Pendapatan dan Beban Revenue and Expense
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued t. Perpajakan lanjutant. Taxation continued
Pajak Kini lanjutan Current Tax continued Pajak penghasilan kini diakui dalam laporan laba rugi komprehensif konsolidasian, kecuali pajak yang berkaitan dengan item yang diakui di luar laba rugi, baik pada pendapatan komprehensif lain atau langsung pada ekuitas. Manajemen secara periodik melakukan evaluasi atas posisi yang diambil dalam pelaporan pajak sehubungan dengan situasi di mana peraturan pajak terkait menjadi subyek interpretasi dan menetapkan provisi bila diperlukan. Current income taxes are recognized in the consolidated statement of comprehensive income, except to the extent that the tax relates to items recognized outside profit or loss, either in other comprehensive income or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions when appropriate Bunga dan penalti atas pajak penghasilan disajikan sebagai bagian dari pendapatan atau beban operasi lain karena dianggap bukan merupakan bagian dari beban pajak penghasilan. Interests and penalties are presented as part of other operating income or expenses since are not considered as part of the income tax expense. Pajak Tangguhan Deferred Tax Pajak tangguhan diakui dengan menggunakan metode liabilitas atas perbedaan temporer pada tanggal pelaporan antara dasar pengenaan pajak dari aset dan liabilitas dan jumlah tercatatnya untuk tujuan pelaporan keuangan pada tanggal pelaporan. Deferred tax is provided using the liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Liabilitas pajak tangguhan diakui untuk semua perbedaan temporer yang kena pajak, kecuali: i. liabilitas pajak tangguhan yang terjadi dari pengakuan awal goodwill atau dari aset atau liabilitas dari transaksi yang bukan transaksi kombinasi bisnis, dan pada waktu transaksi tidak mempengaruhi laba akuntansi dan laba kena pajakrugi pajak; ii. dari perbedaan temporer kena pajak atas investasi pada entitas anak, yang saat pembalikannya dapat dikendalikan dan besar kemungkinannya bahwa beda temporer itu tidak akan dibalik dalam waktu dekat. Deferred tax liabilities are recognized for all taxable temporary differences, except: i. where the deferred tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; ii. in respect of taxable temporary differences associated with investments in subsidiaries, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.Parts
» Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Eugene Cho Park Andi Solaiman glenn t. Sugita Mulyo Sutrisno Paulus Ridwan Purawinata
» Sukarman henryanto Komala yohanes Ade bunian Moniaga Uthan M. Arief Sadikin Andreas handoyo hutama
» Risiko bahan baku Solvabilitas Solvabilitas menunjukkan kemampuan Perseroan dalam
» Risk of Raw Material Risiko Perubahan Nilai valuta Asing
» Risiko Persaingan Usaha the Risks of the Changes of Foreign Exchange
» the Risks of business Competition Risiko Kebijakan Pemerintah
» the Risks of government Policies Various government regulations related to product
» Aspek Lingkungan hidup Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Aspek Ketenagakerjaan tanggung Jawab Produk Manpower Aspect
» Product Responsibility Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II
» Initial Public Offering and Limited Public Offering I and II
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II lanjutan
» Initial Public Offering and Limited Public Offering I and II continued
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Kuasi-reorganisasi Quasi-reorganization UMUM lanjutan GENERAL continued
» Struktur Kelompok Usaha Group Structure
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash and Cash Equivalents Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Hutan Tanaman Industri Industrial Timber Plantations
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi lanjutan
» Investment in an Associate continued
» Kombinasi Bisnis, Aset Takberwujud dan
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Emisi Saham Issuance Costs of Share Capital
» Pendapatan dan Beban Revenue and Expense
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Pinjaman Borrowing Costs
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Laba per Saham Earnings per Share
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan Kebijakan Akuntansi di Periode Mendatang lanjutan
» Future Changes in Accounting Policies continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING Annual Reports - PT Multistrada Arah Sarana, Tbk.
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL AVAILABLE-FOR-SALE FINANCIAL ASSET
» PIUTANG USAHA DAN LAIN-LAIN TRADE AND OTHER RECEIVABLES
» PIUTANG USAHA DAN LAIN-LAIN lanjutan TRADE AND OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES Annual Reports - PT Multistrada Arah Sarana, Tbk.
» ASET TAKBERWUJUD DAN GOODWILL INTANGIBLE ASSETS AND GOODWILL
» ASET TAKBERWUJUD Annual Reports - PT Multistrada Arah Sarana, Tbk.
» HTI DAN ASET LAINNYA INDUSTRIAL
» HTI DAN ASET LAINNYA lanjutan INDUSTRIAL
» HTI DAN ASET LAINNYA lanjutan INDUSTRIAL ASET TETAP FIXED ASSETS
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN AN ASSOCIATE
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA DAN LAIN-LAIN DAN BEBAN AKRUAL
» TRADE AND Annual Reports - PT Multistrada Arah Sarana, Tbk.
» UTANG USAHA DAN LAIN-LAIN DAN BEBAN AKRUAL lanjutan
» TRADE AND PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued EKUITAS EQUITY
» EKUITAS lanjutan EQUITY continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENJUALAN SALES Annual Reports - PT Multistrada Arah Sarana, Tbk.
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BIAYA PENYUSUTAN, Annual Reports - PT Multistrada Arah Sarana, Tbk.
» DEPRECIATION, AMORTIZATION Annual Reports - PT Multistrada Arah Sarana, Tbk.
» KOMITMEN DAN Annual Reports - PT Multistrada Arah Sarana, Tbk.
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» ACCOUNTS AND Annual Reports - PT Multistrada Arah Sarana, Tbk.
» INFORMASI SEGMEN SEGMENT INFORMATION TUJUAN DAN
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