Income Tax continued Tambahan Modal Disetor - neto
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
SIGNIFIKAN lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued p. Pajak Penghasilan lanjutanp. Income Tax continued
Perubahan terhadap kewajiban perpajakan diakui pada saat penetapan pajak diterima atau jika Grup mengajukan keberatan, pada saat keputusan atas keberatan telah ditetapkan. Amendments to tax obligations are recorded when an assessment is received or, if appealed against by the Group, when the result of the appeal is determined. Untuk setiap entitas yang dikonsolidasi, pengaruh pajak atas perbedaan temporer dan akumulasi rugi pajak, yang masing-masing dapat berupa aset atau liabilitas, disajikan dalam jumlah neto untuk masing-masing entitas tersebut. For each of the consolidated entities, the tax effects of temporary differences and tax loss carryover, which individually are either assets or liabilities, are shown at the applicable net amounts. Grup menerapkan PSAK No. 46 Revisi 2010, yang mensyaratkan mencatat bunga dan denda untuk kekurangankelebihan pembayaran pajak penghasilan, jika ada, sebagai bagian dari “Beban Manfaat Pajak Penghasilan - Periode Berjalan” dalam laporan laba rugi komprehensif konsolidasian. The Group applied PSAK No. 46 Revised 2010, requires the Group to present interest and penalties for the underpaymentoverpayment of income tax, if any, as part of “Income Tax Expense Benefit - Current” in the consolidated statements of comprehensive income. q. Tambahan Modal Disetor - neto q. Additional Paid-in Capital - net Tambahan modal disetor - neto merupakan selisih antara harga penawaran dari hasil penawaran umum perdana saham Perusahaan dengan nilai nominal saham, setelah dikurangi dengan biaya-biaya yang terjadi sehubungan dengan penawaran umum perdana saham tersebut Catatan 27. Additional paid-in capital - net represents the difference between the offering price on the Company’s initial public offering and the par value of shares, after deducting the costs related to the initial public offering Note 27.r. Liabilitas Diestimasi atas Kesejahteraan Karyawan
Parts
» Laporan Keuangan Trikomsel 30 September 2014
» Pendirian Perusahaan Establishment of the Company
» Penawaran Umum Efek Perusahaan Public Offering of the Company’s Shares
» Susunan Perusahaan dan Entitas Anak The Company and Subsidiaries’ Structure
» Susunan Perusahaan dan Entitas Anak lanjutan The Company and Subsidiaries’ Structure continued
» Dasar Penyajian Prinsip Konsolidasian Principles of Consolidation
» Prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Business Combinations continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Derivative Instrument IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Transactions with Related Parties
» Persediaan Inventories Biaya dibayar dimuka Prepaid expenses Aset Tetap
» Fixed Assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Impairment of IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Leases IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Income Tax IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Income Tax continued Tambahan Modal Disetor - neto
» Revenue and Expense Recognition
» Basic Earnings per Share Informasi Segmen Segment Information
» Financial Instruments IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Financial Instruments continued i
» Financial Instrument continued i
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan IKHTISAR KEBIJAKAN
» Financial Instrument continued i Aset Keuangan lanjutan
» Financial Instrument continued ii Liabilitas Keuangan lanjutan
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY continued
» RESTRUKTURISASI ENTITAS SEPENGENDALI RESTRUCTURING
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Keuangan Trikomsel 30 September 2014
» BIAYA DIBAYAR DIMUKA PREPAID EXPENSES UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA PERUSAHAAN ASOSIASI lanjutan INVESTMENTS IN ASSOCIATED COMPANY continued
» GOODWILL GOODWILL Laporan Keuangan Trikomsel 30 September 2014
» OBLIGASI WAJIB KONVERSI lanjutan MANDATORY
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» UTANG BANK BANK LOANS UTANG BANK lanjutan BANK LOANS continued
» UTANG BANK lanjutan BANK LOANS continued
» UTANG USAHA TRADE PAYABLES UTANG USAHA TRADE PAYABLES
» Pajak penghasilan badan: Corporate income taxes:
» Pajak penghasilan badan lanjutan: Corporate income taxes continued: Pajak Tangguhan:
» Pajak Tangguhan lanjutan: Deferred Tax continued:
» UTANG PEMBIAYAAN KONSUMEN lanjutan CONSUMER FINANCING PAYABLE continued
» ESTIMASI LIABILITAS Laporan Keuangan Trikomsel 30 September 2014
» ESTIMASI LIABILITAS LIABILITAS DERIVATIF DERIVATIVE LIABILITIES
» LIABILITAS DERIVATIF lanjutan DERIVATIVE LIABILITIES continued
» MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET
» TAMBAHAN MODAL ADDITIONAL PAID-IN DIVIDEN KAS
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST 2014 December 31, 2013
» LABA NETO PER SAHAM DASAR DAN DILUSI BASIC EARNINGS PER SHAREAND DILUTED
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» SALDO, TRANSAKSI Laporan Keuangan Trikomsel 30 September 2014
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING lanjutan SIGNIFICANT AGREEMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
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