Penurunan Nilai ABM Investama Tbk 2014
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
q. Pajak Penghasilan lanjutan q. Income Tax continued Pajak Penghasilan Final lanjutan Final Income Tax continued Beban pajak kini sehubungan dengan penghasilan yang dikenakan pajak penghasilan final diakui proposional dengan jumlah pendapatan yang diakui pada periode berjalan untuk tujuan akuntansi. Current tax expense related to income subject to final income tax is recognized in proportion to total income recognized during the current period for accounting purposes. Selisih antara pajak penghasilan final yang telah dibayar dengan beban pajak penghasilan final pada tahun berjalan diakui sebagai pajak dibayar di muka atau utang pajak. The difference between the final income tax paid and the final income tax expense for the current year is recognized as prepaid tax or tax payable. Perbedaan nilai tercatat aset atau liabilitas yang berhubungan dengan pajak penghasilan final dengan dasar pengenaan pajaknya tidak diakui sebagai aset atau liabilitas pajak tangguhan. The differences between the carrying amounts of existing assets or liabilities related to the final income tax and their respective tax bases are not recognized as deferred tax assets or liabilities. Perubahan terhadap liabilitas perpajakan diakui pada saat surat ketetapan pajak diterima atau, jika diajukan keberatan, pada saat keputusan atas keberatan ditetapkan. Adjustment to tax liability is recorded when a tax assessment letter is received or, if the objection is filled, when the decision of objection is issued. Pajak Pertambahan Nilai “PPN” Value Added Tax “VAT” Pendapatan, beban dan aset yang diakui diakui neto atas jumlah PPN, kecuali: Revenues, expenses and assets are recognized net of the amount of VAT, except: • Ketika PPN yang terjadi sehubungan dengan pembelian aset atau jasa tidak dapat dikreditkan menurut ketentuan perpajakan. Dalam hal ini PPN diakui sebagai bagian dari biaya perolehan aset atau sebagai bagian dari item beban yang bersangkutan. • Where the VAT incurred on a purchase of assets or services is not recoverable according to tax regulations. In which case the VAT is recognized as the part of the cost of acquisition of the asset or as the part of the related expense item. • Piutang dan utang yang disajikan termasuk dengan jumlah PPN. • Receivables and payables that are stated with the amount of VAT included.r. Properti Pertambangan
r. Mining Properties
Pengeluaran Sebelum Perolehan Izin Pre-license Costs Pengeluaran yang dilakukan sebelum perolehan izin penambangan dibebankan pada saat terjadinya. Pre-license costs are expensed in the period in which they are incurred.Parts
» Achmad Ananda Djajanegara, Direktur Utama
» Adrian Erlangga Sjamsul, Direktur Keuangan
» Achmad Ananda Djajanegara, President Director
» Adrian Erlangga Sjamsul, Finance Director
» Syahnan Poerba, Direktur Layanan Pendukung Korporat Yovie Priadi, Direktur Strategi Korporat
» Risiko Fluktuasi Harga Batubara
» Risiko Perubahan Perundang-undangan Yovie Priadi, Corporate Strategy Director
» Risk of Coal Price Fluctuations
» Risk of Changes in Regulations
» Risiko Fluktuasi Harga Bahan Bakar Minyak BBM
» Risk of Fuel Price Fluctuations
» Risiko Perubahan Cuaca Yovie Priadi, Corporate Strategy Director
» Risiko Ekspansi Pertambangan Batubara
» Risk of Coal Mining Expansion
» Risiko Memburuknya Hubungan Baik dengan Masyarakat Setempat
» Risiko Permasalahan Lingkungan Akibat Kegiatan Penambangan
» Risk of Deteriorating Relationship with Local Communities
» Risk of Environmental Problems due to Mining Activities
» Risiko Kontraktor Yovie Priadi, Corporate Strategy Director
» Risk of Contractors Yovie Priadi, Corporate Strategy Director
» UMUM GENERAL Yovie Priadi, Corporate Strategy Director
» Pendirian Perusahaan The Company’s Establishment
» Penawaran Umum Saham Perusahaan The Company’s Public Offerings
» Struktur Entitas Anak dan Entitas Asosiasi Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan Structure of
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» Structure of ABM Investama Tbk 2014
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit
» Penyelesaian Laporan ABM Investama Tbk 2014
» Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Transaksi Restrukturisasi ABM Investama Tbk 2014
» Restructuring Transactions of Entities under Common Control
» Restructuring Transactions of Entities under Common Control continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Aset Keuangan Lancar Lainnya
» Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with ABM Investama Tbk 2014
» Persediaan Inventories ABM Investama Tbk 2014
» Beban Dibayar di Muka Prepaid Expenses
» Investasi pada Entitas Asosiasi
» Investments in Associated Company
» Investasi pada Entitas Asosiasi lanjutan
» Investments ABM Investama Tbk 2014
» Sewa Leases ABM Investama Tbk 2014
» Sewa lanjutan Leases continued
» Aset Tetap ABM Investama Tbk 2014
» Fixed Assets ABM Investama Tbk 2014
» Aset Tetap lanjutan ABM Investama Tbk 2014
» Fixed Assets continued ABM Investama Tbk 2014
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai ABM Investama Tbk 2014
» Kapitalisasi Biaya Pinjaman Capitaliza
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Pengakuan Pendapatan ABM Investama Tbk 2014
» Transaksi dan Penjabaran Mata Uang Asing Foreign
» Transaksi dan Penjabaran Mata Uang Asing lanjutan
» Foreign Currency ABM Investama Tbk 2014
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Properti Pertambangan ABM Investama Tbk 2014
» Mining Properties ABM Investama Tbk 2014
» Properti Pertambangan lanjutan ABM Investama Tbk 2014
» Mining Properties continued ABM Investama Tbk 2014
» Provisi Provisions ABM Investama Tbk 2014
» Provisi lanjutan Provisions continued
» Liabilitas Imbalan Kerja Jangka Panjang
» Long-term Employee Benefits Liability
» Instrumen Keuangan Financial Instruments
» Aset Keuangan ABM Investama Tbk 2014
» Financial Assets ABM Investama Tbk 2014
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan ABM Investama Tbk 2014
» Financial Assets continued ABM Investama Tbk 2014
» Biaya Perolehan yang Diamortisasi dari Instrumen Keuangan
» Amortized Cost ABM Investama Tbk 2014
» Laba per Saham Earnings per Share
» Biaya Emisi Saham dan Obligasi Shares and Bond Issuance Costs
» Ijarah Ijarah ABM Investama Tbk 2014
» Informasi Segmen Segment Information
» Kontinjensi Contingencies ABM Investama Tbk 2014
» Taksiran Tagihan Pajak Estimated Claims for Tax Refund
» Taksiran Tagihan Pajak lanjutan Estimated
» Pajak Tangguhan Deferred tax
» Pajak Tangguhan lanjutan Deferred tax continued
» Beban Imbalan Kerja Neto Net Employee Benefits Expense
» Liability for Employee Benefits Rincian Liabilitas Imbalan Kerja Neto
» Liability for Employee Benefits continued
» Saldo Signifikan ABM Investama Tbk 2014
» Transaksi dengan Karyawan Kunci Transaction
» Fasilitas Pinjaman ABM Investama Tbk 2014
» Revolving Non-Cash Loan Facility from PT Bank Mandiri Persero Tbk “Mandiri”
» Fasilitas Pinjaman yang Belum Digunakan Unused Credit Facilities
» Fasilitas Pinjaman yang Belum Digunakan lanjutan
» Unused Credit Facilities continued
» Uang Muka Pembelian Aset Advance for Purchase of Asset
» Ijarah Ijarah Pemeliharaan Jalan Hauling Batubara Coal Hauling Road Maintenance
» Pemeliharaan Jalan ABM Investama Tbk 2014
» Biaya Eksploitasi Exploitation Fee
» Biaya Eksploitasi lanjutan Exploitation Fee continued
» Perjanjian Jasa Penambangan Batubara Coal Mining Service Agreement
» Pembangunan Barge Loading Conveyor System
» Construction of Barge Loading Conveyor System
» Risk Management ABM Investama Tbk 2014
» Risiko Suku Bunga atas Nilai Wajar dan Arus Kas
» Fair Value and Cash Flow Interest Rate Risk
» Risk Management continued Risiko Suku Bunga atas Nilai Wajar dan
» Risiko Mata Uang Foreign Exchange Rate Risk
» Risk Management continued b. Risiko Mata Uang lanjutan
» Foreign Exchange ABM Investama Tbk 2014
» Risk Management continued d. Risiko Likuiditas
» Liquidity Risk ABM Investama Tbk 2014
» Capital Management ABM Investama Tbk 2014
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