Pe n u r u n a n N ila i Ase t N on - Ke u a n ga 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
- 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.
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
- 30 - Paj ak k ini dan paj ak t angguhan diak ui
sebagai beban at au penghasilan dalam laba r ugi
per iode, k ecuali sepanj ang paj ak
penghasilan y ang t im bul dar i t r ansak si at au per ist iw a y ang diak ui, di luar laba r ugi baik
dalam penghasilan
k om pr ehensif lain
m aupun secar a langsung di ek uit as , dalam hal t er sebut paj ak j uga diak ui di luar laba
r ugi at au y ang t im bul dar i ak unt ansi aw al k om binasi bisnis. Dalam k om binasi bisnis,
pengar uh paj ak t er m asuk dalam ak unt ansi k om binasi bisnis.
Cur r ent and defer r ed t ax ar e r ecognized as an ex pense or incom e in pr ofit or loss, ex cept
w hen t hey r elat e t o it em s t hat ar e r ecognized out side of pr ofit or loss w het her in ot her
com pr ehensiv e incom e or dir ect ly in equit y , in w hich case t he t ax is also r ecognized out side
of pr ofit or loss, or w her e t hey ar ise fr om t he init ial account ing for a business com binat ion.
I n t he case of a business com binat ion, t he t ax effect is included in t he account ing for t he
business com binat ion.
Aset dan liabilit as paj ak t angguhan saling hapus k et ik a ent it as m em ilik i hak y ang
dapat dipak sak an secar a huk um unt uk m elak uk an saling hapus aset paj ak k ini
t er hadap liabilit as paj ak k ini dan k et ik a aset paj ak
t angguhan dan
liabilit as paj ak
t angguhan t er k ait
dengan paj ak
penghasilan y ang oleh ot or it as per paj ak an y ang sam a at as ent it as k ena paj ak y ang
sam a at au ent it as k ena paj ak y ang ber beda y ang m em ilik i int ensi unt uk m em ulihk an
aset dan liabilit as paj ak k ini dengan dasar net t o,
at au m er ealisasik an
aset dan
m eny elesaik an liabilit as secar a ber sam aan, pada set iap per iode m asa depan dim ana
j um lah signifik an at as aset at au liabilit as paj ak
t angguhan dihar apk an
unt uk deselesaik an at au dipulihk an.
Defer r ed t ax asset s and liabilit ies ar e offset w hen t her e is legally enfor ceable r ight t o set
off cur r ent t ax asset s against cur r ent t ax liabilit ies and w hen t hey r elat e t o incom e t ax
lev ied by t he sam e t ax at ion aut hor it y on eit her t he sam e t ax able ent it y or differ ent t ax able
ent it ies w hen t her e is an int ent ion t o set t le it s cur r ent t ax asset s and cur r ent t ax liabilit ies on
a net basis, or t o r ealize t he asset s and set t le t he liabilit ies sim ult aneously , in each fut ur e
per iod in w hich significant am ount s of defer r ed t ax liabilit ies or asset s ar e ex pect ed t o be
set t led or r ecov er ed.
u . La ba pe r Sa h a m
u.
Ea r n in gs pe r Sh a r e
Laba per saham dasar dihit ung dengan m em bagi laba ber sih y ang diat r ibusik an
k epada pem ilik
ent it as induk
dengan j um lah r at a- r at a t er t im bang saham y ang
ber edar pada t ahun y ang ber sangk ut an. Basic ear nings per shar e is com put ed by
div iding net pr ofit at t r ibut able t o t he ow ner s of t he Com pany by t he w eight ed av er age num ber
of shar es out st anding dur ing t he y ear .
v . I n st r u m e n D e r iv a t if
v.
D e r iv a t iv e Fin a n cia l I n st r u m e n t s
Gr up m enggunak an ber v ar iasi
inst r um en k euangan
der iv at if unt uk
m engelola ek sposur at as r isik o suk u bunga
dan t ingk at per ubahan nilai t uk ar m at a uang
asing t er m asuk k ont r ak v alut a ber j angk a, sw ap suk u bunga dan sw ap cr oss cur r ency .
The Gr oup ent er s int o a v ar iet y of der iv at iv e financial inst r um ent s t o m anage it s ex posur e
t o int er est r at e and for eign ex change r at e r isk including for eign ex change for w ar d cont r act s,
int er est r at e sw aps and cr oss cur r ency sw aps.
Der iv at if aw alny a diak ui pada nilai w aj ar pada
t anggal k ont r ak
dilak uk an dan
selanj ut ny a diuk ur pada nilai w aj ar ny a pada set iap t anggal pelapor an.
Der iv at iv es ar e init ially r ecognized at fair v alue at t he dat e t he der iv at iv e cont r act is ent er ed
int o and ar e subsequent ly m easur ed t o t heir fair v alue at each r epor t ing dat e.
Walaupun dilak uk an sebagai lindung nilai ek onom i dar i ek sposur t er hadap r isik o suk u
bunga dan nilai t uk ar m at a uang asing, der iv at if ini t idak dit et apk an dan t idak
m em enuhi per sy ar at an sebagai ak unt ansi lindung nilai dan oleh k ar ena it u per ubahan
nilai w aj ar ny a langsung diak ui dalam laba r ugi.
Alt hough ent er ed int o as econom ic hedge of ex posur e against int er est r at e
and for eign ex change r at e, t hese der iv at iv es ar e not
designat ed and do not qualify as account ing hedge and t her efor e changes in fair v alues ar e
r ecognized im m ediat ely in pr ofit or loss.
Der iv at if y ang m elek at pada inst r um en k euangan lainny a at au k ont r ak ut am a host
cont r act lainny a
diper lak uk an sebagai
der iv at if t er sendir i
j ik a r isik o
dan k ar ak t er ist ik ny a t idak t er ik at pada k ont r ak
ut am a dan k ont r ak ut am a t er sebut t idak diuk ur pada nilai w aj ar dengan per ubahan
nilai w aj ar y ang diak ui dalam laba r ugi. Der iv at iv es
em bedded in
ot her financial
inst r um ent s or ot her host cont r act s ar e t r eat ed as separ at e der iv at iv es w hen t heir r isk s and
char act er ist ics ar e not closely r elat ed t o t hose of t he host cont r act s and t he host cont r act s
ar e not m easur ed at fair v alue w it h changes in fair v alue r ecognized in ear nings.