language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009
Expressed in rupiah, unless otherwise stated
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2. IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
i. Pajak Penghasilan i.
Income Tax
Beban pajak penghasilan tahun berjalan dihitung berdasarkan taksiran penghasilan
kena pajak tahun berjalan. Aset dan kewajiban pajak tangguhan diakui atas perbedaan
temporer antara aset dan kewajiban untuk tujuan komersial dan tujuan perpajakan setiap
tanggal pelaporan. Manfaat pajak pada masa yang akan datang, seperti saldo rugi fiskal
yang belum digunakan, juga diakui apabila besar kemungkinan manfaat pajak tersebut
dapat direalisasikan. Aset dan kewajiban pajak tangguhan diukur
dengan tarif pajak yang diharapkan akan digunakan pada periode ketika aset direalisasi
atau kewajiban dilunasi berdasarkan tarif pajak dan peraturan perpajakan yang berlaku atau
secara substansial diberlakukan pada tanggal neraca. Perubahan nilai tercatat aset dan
kewajiban pajak tangguhan yang disebabkan oleh perubahan tarif pajak dibebankan atau
dikreditkan pada operasi tahun berjalan, kecuali
untuk transaksi-transaksi
yang sebelumnya telah langsung dibebankan atau
dikreditkan ke ekuitas. Current income tax expense is provided based
on the estimated taxable income for the year. 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. 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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to
apply to the period when the asset is realized or the liability is settled, based on tax rates
and tax laws that have been enacted or substantively enacted at the balance sheet
date. Changes in the carrying amount of deferred tax assets and liabilities due to a
change in tax rates are credited or charged to current year operations, except to the extent
that they relate to items previously charged or
credited to stockholders’ equity. Perubahan terhadap kewajiban perpajakan
diakui pada saat Surat Ketetapan Pajak “SKP” diterima atau, jika Perusahaan
mengajukan keberatanbanding, pada saat keputusan atas keberatanbanding tersebut
telah ditetapkan. Amendment to tax obligation is recorded when
a tax assessment letter is received or, if appealed against by the Company, when the
result of the appeal is determined.
j. Taksiran Kewajiban Imbalan Kerja
Perusahaan menerapkan PSAK No. 24 Revisi 2004, “Imbalan Kerja” dalam mengakui
kewajiban imbalan kerja karyawan sesuai dengan
Undang-undang Ketenagakerjaan
No.132003 tanggal
25 Maret
2003. Berdasarkan PSAK No. 24 Revisi 2004,
penyisihan biaya imbalan kerja dihitung dengan
menggunakan metode
penilaian aktuarial projected-unit-credit.
j. Estimated Liability for Employee Benefits
The Company recognizes its liability for employee benefits in accordance with Labor
Law No. 132003 dated March 25, 2003 and PSAK No.
24 Revised 2004, “Employee Benefits”. Under PSAK No. 24 Revised 2004,
the cost of providing employee benefits under the Law is determined using the projected-unit-
credit actuarial valuation method.
