are in Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 Tidak diaudit dan 31 Desember 2011 Diaudit
dan Untuk Periode Sembilan Bulan Yang Berakhir 30 September 2012 dan 2011 Tidak diaudit
Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2012 Unaudited and December 31, 2011 Audited
and For The Nine Month Period Ended September 30, 2012 and 2011 Unaudited
Expressed In Thousands of Rupiah, Unless Otherwise Stated
45
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
p. Transaksi dan Saldo dalam Mata Uang Asing lanjutan
p. Foreign Currency Transactions and Balances continued
Kurs yang digunakan dihitung berdasarkan rata- rata kurs tukar transaksi yang terakhir yang
diterbitkan oleh Bank Indonesia masing-masing pada tanggal-tanggal 30 September 2012 dan
31 Desember 2011. The rates of exchange used were computed
by taking the average of the transaction exchange rate by Bank Indonesia as of
September 30, 2012 and December 31, 2011, respectively.
q. Pajak Penghasilan q. Income Tax
Beban pajak tahun berjalan dihitung
berdasarkan taksiran penghasilan kena pajak tahun berjalan. Aset dan liabilitas pajak
tangguhan diakui atas beda temporer antara dasar komersial dan pajak atas aset dan
liabilitas pada setiap tanggal pelaporan. Manfaat pajak masa mendatang, seperti rugi
fiskal yang dapat dikompensasi, diakui apabila kemungkinan besar jumlah manfaat pajak pada
masa mendatang tersebut dapat direalisasikan. Current tax expense is provided based on the
estimated taxable income for the current 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.
Pajak tangguhan dihitung dengan menggunakan tarif pajak yang berlaku atau
secara substansial telah berlaku pada tanggal laporan posisi keuangan. Perubahan nilai
tercatat aset dan liabilitas pajak tangguhan yang disebabkan oleh perubahan tarif pajak
dibebankan pada tahun berjalan. Aset dan liabilitas pajak tangguhan dari masing-masing
entitas disajikan dalam jumlah neto pada laporan posisi keuangan konsolidasian.
Deferred tax is calculated at the tax rates that are expected to have been enacted or
substantively enacted at the statemens of financial position date. Changes in carrying
amount of deferred tax assets and liabilities, due to a change in tax rates is charged to
current year operations. The deferred tax assets and liabilities of each entity are
presented as net amounts in the consolidated statemens of financial position.
Perubahan terhadap kewajiban perpajakan dicatat pada saat hasil ketetapan diterima atau
apabila Perusahaan dan Entitas Anak mengajukan keberatan, pada saat keputusan
atas keberatan tersebut ditentukan. Amendment to tax obligations is recorded
when an assessment is received or, if appealed by the Company and Subsidiaries,
when the result of the appeal is determined.
r. Liabilitas Diestimasi atas Kesejahteraan
