SUMBER ESTIMASI DAN KETIDAKPASTIAN
d. Perhitungan beban
dan utang pajak penghasilan badan tahun berjaland. Calculation of current year corporate
income tax payable and expense Rekonsiliasi antara laba sebelum beban pajak penghasilan sebagaimana disajikan dalam laporan laba rugi dan penghasilan komprehensif lain dan estimasi laba kena pajak Perusahaan serta perhitungan beban dan utang pajak penghasilan badan tahun berjalan adalah sebagai berikut: The reconciliation between profit before income tax expense as shown in the statement of profit or loss and other comprehensive income and the Company’s estimated taxable income, current year corporate income tax payable and expense are as follows: 2014 Disajikan Kembali - Catatan 19 dan 38 As Restated - 2015 Notes 19 and 38 Laba sebelum beban pajak penghasilan 381.573.896.617 384.625.560.340 Profit before income tax expense Ditambahdikurangi perbedaan permanen: Adddeduct permanent differences: Pendapatan bunga yang dikenakan pajak-final 4.057.924.922 6.383.860.365 Interest income-subject to final tax Beban kesejahteraan karyawan dan beban lainnya yang tidak Employee benefits in kind and other diakui oleh fiskal 7.832.492.141 19.961.472.163 non-deductible expenses 3.774.567.219 13.577.611.798Parts
» ACCORDING TO POSITION MENURUT JENJANG JABATAN
» ACCORDING TO AGE MENURUT JENJANG USIA
» ACCORDING TO EDUCATION : MENURUT JENJANG PENDIDIKAN
» Pendirian Perusahaan UMUM GENERAL
» Penawaran umum efek Perusahaan
» Penawaran umum UMUM lanjutan GENERAL continued
» Karyawan, dewan komisaris, direksi dan komite audit
» Employees, boards of commissioners and directors and audit committee
» Karyawan, dewan komisaris, direksi dan komite audit lanjutan
» Employees, boards of commissioners and directors and audit committee continued
» Persetujuan dan UMUM lanjutan GENERAL continued
» Basis of presentation of the financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dan saldo dalam mata uang asing
» Foreign currency IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Informasi segmen Segment information
» Kas dan setara kas Cash and cash equivalents
» Persediaan Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prepaid expenses IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset tetap lanjutan Fixed assets continued
» Pajak penghasilan lanjutan Income tax continued
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Imbalan kerja karyawan SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan lanjutan Employee benefits continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per saham Earnings per share
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi pada entitas asosiasi Investment in associates
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Investasi pada entitas asosiasi lanjutan Investment in associates continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontinjensi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Contingencies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Peristiwa setelah periode pelaporan Events after the reporting period
» Standar akuntansi yang telah disahkan
» Accounting standards issued but not yet
» SUMBER ESTIMASI DAN KETIDAKPASTIAN
» SOURCES OF ESTIMATES AND UNCERTAINTY
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» 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
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» PERSEDIAAN lanjutan INVENTORIES continued
» Pajak dibayar di muka Prepaid tax
» Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Perhitungan beban PERPAJAKAN lanjutan TAXATION continued
» Calculation of current year corporate
» Calculation of current year corporate income
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Aset dan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax PERPAJAKAN lanjutan TAXATION continued
» Ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessments PERPAJAKAN lanjutan TAXATION continued
» Ketetapan pajak lanjutan PERPAJAKAN lanjutan TAXATION continued
» Tax assessments continued PERPAJAKAN lanjutan TAXATION continued
» BIAYA DIBAYAR DI MUKA PREPAYMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM BORROWINGS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM BORROWINGS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» LIABILITAS IMBALAN ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS UNDER FINANCE LEASE
» LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES
» UTANG LAIN-LAIN PIHAK-PIHAK BERELASI OTHER PAYABLES TO RELATED PARTIES
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM GENERAL RESERVE
» DIVIDEN lanjutan DIVIDENDS continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» PENDAPATAN LAINNYA OTHER INCOME
» BEBAN USAHA OPERATING EXPENSES
» BEBAN LAINNYA OTHER EXPENSES
» Pendapatan keuangan Financial income
» Biaya keuangan Financial cost
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» Toto Limited, JepangToto ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» Grup Toto lainnyaOthers ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» PT Surya Pertiwi ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» Manajemen senior ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» Fasilitas letters of credit Letters of credit facilities
» Fasilitas letters of credit lanjutan Letters of credit facilities continued
» Fasilitas bank garansi Bank guarantee facilities
» Fasilitas cerukan bank overdraft yang belum digunakan
» Unutilized bank overdraft facility
» Komitmen pembelian aset tetap Fixed assets purchase commitments
» Fasilitas jaminan akseptasi Acceptance guarantee facility
» Fasilitas pinjaman yang dapat diperpanjang
» Fasilitas export letters of credit Export letters of credit facility
» Fasilitas swap line untuk hedging foreign exchange risk
» Swap line for hedging foreign exchange risk facility
» Fasilitas foreign exchange line forward
» Foreign exchange line forward facility
» Komitmen pendirian entitas asosiasi
» Commitments PERIKATAN DAN KOMITMEN lanjutan COMMITMENTS continued
» Komitmen PERIKATAN DAN KOMITMEN lanjutan COMMITMENTS continued
» Commitments for PERIKATAN DAN KOMITMEN lanjutan COMMITMENTS continued
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