Kas dan Setara Kas Cash and Cash Equivalents
y. Provisions
Provisi diakui ketika Perusahaan dan entitas anak memiliki kewajiban kini baik bersifat hukum maupun konstruktif sebagai akibat peristiwa masa lalu, kemungkinan besar Perusahaan dan entitas anak diharuskan menyelesaikan kewajiban dan estimasi andal mengenai jumlah kewajiban tersebut dapat dibuat. Provisions are recognized when the Company and its subsidiaries have a present obligation legal or constructive as a result of a past event and it is probable that the Company and its subsidiaries will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Jumlah yang diakui sebagai provisi merupakan estimasi terbaik dari pertimbangan yang diperlukan untuk menyelesaikan kewajiban kini pada akhir periode pelaporan, dengan mempertimbangkan risiko dan ketidakpastian yang meliputi kewajibannya. Apabila suatu provisi diukur menggunakan arus kas yang diperkirakan untuk menyelesaikan kewajiban kini, maka nilai tercatatnya adalah nilai kini dari arus kas. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows. Ketika beberapa atau seluruh manfaat ekonomi untuk penyelesaian provisi yang diharapkan dapat dipulihkan dari pihak ketiga, piutang diakui sebagai aset apabila terdapat kepastian bahwa penggantian akan diterima dan jumlah piutang dapat diukur secara andal. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.z. Pajak Penghasilan
Beban pajak adalah jumlah gabungan pajak kini dan pajak tangguhan yang diperhitungkan dalam menentukan laba rugi pada suatu periode. Beban pajak kini ditentukan berdasarkan laba kena pajak dalam tahun yang bersangkutan yang dihitung berdasarkan tarif pajak yang berlaku.z. Income Tax
Tax expense is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax. Current tax expense is determined based on the taxable profit for the year computed using the prevailing tax rates. Pajak kini dan pajak tangguhan diakui sebagai beban atau penghasilan dalam laba rugi, kecuali sepanjang pajak penghasilan yang berasal dari transaksi atau kejadian yang diakui, diluar laba rugi baik dalam pendapatan komprehensif lain maupun secara langsung di ekuitas, dalam hal tersebut pajak juga diakui di luar laporan laba rugi atau yang timbul dari akuntansi awal atau kombinasi bisnis. Dalam kasus kombinasi bisnis, pengaruh pajak termasuk dalam akuntansi kombinasi bisnis. Current and deferred taxes are recognized as an expense or income in profit or loss, except when they relate to items that are recognized outside profit or loss whether in other comprehensive income or directly in equity, in which case the tax is also recognized outside profit or loss, or where they arise from the initial accounting for a business combination. In the case of a business combination, the tax effect is included in the accounting for the business combination.Parts
» PT PLN Persero GA 31 Des 2016
» Establishment and General Information
» Penawaran Umum PT PLN Persero GA 31 Des 2016
» Penerapan Prinsip Akuntansi yang Berlaku
» Penerapan Peraturan Otoritas Jasa Keuangan No.6POJK.042017 tentang
» Penerapan Standar Akuntansi Keuangan PSAK
» New and PT PLN Persero GA 31 Des 2016
» Ikhtisar Kebijakan Akuntansi Penting
» Summary of Significant Accounting Policies a. Pernyataan Kepatuhan
» Statement of Compliance PT PLN Persero GA 31 Des 2016
» Dasar Penyusunan Basis of Preparation
» Basis of Consolidation PT PLN Persero GA 31 Des 2016
» Business Combinations PT PLN Persero GA 31 Des 2016
» Transaksi dan Penjabaran Mata Uang Asing
» Foreign Currency Transactions and Translation
» Transactions with Related Parties
» Financial Assets Pengakuan dan Pengukuran Awal
» Liabilitas Keuangan dan Instrumen Ekuitas
» Financial Liabilities PT PLN Persero GA 31 Des 2016
» Saling Hapus Antar Aset Keuangan dan Liabilitas Keuangan
» Netting of PT PLN Persero GA 31 Des 2016
» Aset Tetap - Pemilikan Langsung Property, Plant and Equipment - Direct
» Penurunan Nilai Aset Non-keuangan Impairment of Non-Financial Assets
» Sewa Leases PT PLN Persero GA 31 Des 2016
» Pekerjaan Dalam Pelaksanaan Construction in Progress
» Biaya Pinjaman Borrowing Costs
» Investment Properties PT PLN Persero GA 31 Des 2016
» Investasi pada Entitas Asosiasi dan Ventura Bersama
» Investments in Associates and Joint Venture
» Aset Tak Berwujud Intangible Assets
» Biaya Dibayar Dimuka Prepaid Expenses
» Kas dan Setara Kas Cash and Cash Equivalents
» Persediaan Inventories PT PLN Persero GA 31 Des 2016
» Pinjaman dan PT PLN Persero GA 31 Des 2016
» Revenue and Expense Recognition
» Pembelian Tenaga Listrik Purchase of Electricity
» Imbalan Kerja Employee Benefits
» Provisions PT PLN Persero GA 31 Des 2016
» Pajak Penghasilan PT PLN Persero GA 31 Des 2016
» Properti Investasi Income Tax
» Investment Properties Income Tax
» Investments in Associates and Joint
» Rekening Bank dan Deposito Berjangka
» Other Non-Current Assets Income Tax
» Trade Receivables a. Berdasarkan langganan
» By debtor PT PLN Persero GA 31 Des 2016
» Berdasarkan umur piutang usaha yang belum diturunkan nilainya
» Piutang Subsidi Listrik By age category of receivables that are not impaired
» Receivables on Electricity Subsidy
» Persediaan By age category of receivables that are not impaired
» Inventories By age category of receivables that are not impaired
» Biaya Dibayar Dimuka dan Uang Muka
» Prepaid Expenses and Advances
» Capital Stock and Retained Earnings
» Tambahan Modal Disetor dan Penyertaan
» Additional Paid-In Capital and Stock Subscription
» Tambahan modal disetor Additional paid-in capital
» Penerusan Pinjaman Penyertaan modal
» Two-Step Loans Penyertaan modal
» Government and Non-Bank Government Financial Institution Loans
» Utang Sewa Pembiayaan Penyertaan modal
» Lease Liabilities Penyertaan modal
» Utang Obligasi dan Sukuk Ijarah
» Bonds Payable and Sukuk Ijara
» Utang Listrik Swasta Penyertaan modal
» Electricity Purchase Payable Penyertaan modal
» Berdasarkan pemasok By creditor
» Berdasarkan jadwal pembayaran pokok, pada nilai nominal
» Utang Pajak By installment schedule, at nominal amount
» Taxes Payable By installment schedule, at nominal amount
» Biaya Masih Harus Dibayar Accrued Expenses
» Uang Jaminan Langganan By installment schedule, at nominal amount
» Customers’ Security Deposits By installment schedule, at nominal amount
» Utang Biaya Proyek By installment schedule, at nominal amount
» Project Cost Payable By installment schedule, at nominal amount
» Penjualan Tenaga Listrik Sale of Electricity
» Subsidi Listrik Pemerintah By installment schedule, at nominal amount
» Other Revenues By installment schedule, at nominal amount
» Beban Bahan Bakar dan Pelumas Fuel and Lubricants Expense
» Purchased Electricity Expenses By installment schedule, at nominal amount
» Beban Pemeliharaan Maintenance Expenses
» Beban Kepegawaian Personnel Expenses
» Beban Usaha Lain-Lain Other Operating Expenses
» Beban Keuangan Financial Cost
» Penghasilan Lain-Lain - Bersih Other Income - Net Pajak Penghasilan
» Income Tax By installment schedule, at nominal amount
» Current Tax PT PLN Persero GA 31 Des 2016
» Pajak Tangguhan Deferred Tax
» Surat Ketetapan Pajak Tax Assessment Letters
» Basic and Diluted Earnings Per Share
» Liabilitas Imbalan Kerja Employee Benefits Liabilities
» Transaksi Non-Kas Non-Cash Transactions
» Nature of Relationships and Transactions with Related Parties
» Aset dan Liabilitas Moneter Dalam Mata Uang Asing
» Monetary Assets Pengampunan Pajak Tax Amnesty
» Segmen Operasi Operating Segment
» Ikatan dan Kontinjensi Commitments and Contingencies
» Perjanjian pengadaan bahan bakar Fuel supply agreements
» Perjanjian Jual Beli Tenaga Listrik dan Kontrak Penjualan Energi
» Power Purchase PT PLN Persero GA 31 Des 2016
» Perolehan barang modal Capital expenditures
» Fasilitas pinjaman belum digunakan Unused loan facilities
» Operation and maintenance programs
» Litigasi PT PLN Persero GA 31 Des 2016
» Manajemen risiko modal Capital risk management
» Tujuan dan kebijakan manajemen risiko keuangan
» Financial risk management objectives and policies
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