Imbalan Kerja Employee Benefits
Ekshibit E28 Exhibit E28
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ANAK PERUSAHAAN AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
2.
IKHTISAR KEBIJAKAN AKUNTANSI PENTING Lanjutan 2.
SUMMARY OF
SIGNIFICANT ACCOUNTING
POLICIES
Continued aa.
Pajak Penghasilan
aa.
Income Taxes
Beban pajak kini ditetapkan berdasarkan taksiran laba kena pajak tahun berjalan.
Current tax expense is provided based on the estimated taxable income for the year.
Aset dan kewajiban pajak tangguhan diakui atas perbedaan temporer antara aset dan kewajiban untuk
tujuan komersial dan untuk tujuan perpajakan setiap tanggal pelaporan. Aset pajak tangguhan diakui untuk
seluruh perbedaan temporer yang boleh dikurangkan, sepanjang besar kemungkinan perbedaan temporer
yang boleh dikurangkan tersebut dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan
datang. Kewajiban pajak tangguhan diakui atas semua perbedaan temporer kena pajak. Manfaat pajak di
masa mendatang, seperti akumulasi rugi fiskal, diakui sebesar
kemungkinan manfaatnya
dapat direalisasikan.
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. Deferred tax assets are recognized for all deductible
temporary differences to the extent that it is probable that future taxable profit will be available against which
the deductible temporary difference can be utilized. Deferred tax liabilities are recognized for all taxable
temporary differences. 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.
Aset dan kewajiban pajak tangguhan diukur pada tarif pajak yang diharapkan akan digunakan pada tahun
ketika aset direalisasi atau ketika kewajiban dilunasi berdasarkan tarif pajak dan peraturan perpajakan
yang berlaku
atau secara
substansial telah
diberlakukan pada tanggal neraca. Deferred tax assets and liabilities are measured at the
tax rates that are expected to apply to the year when the asset is realized or the liability settled, based on tax
rates and tax laws that have been enacted or substantively enacted at the balance sheet date.
Perubahan terhadap kewajiban perpajakan diakui pada saat Surat Ketetapan Pajak SKP
” diterima danatau, jika Perusahaan dan Anak Perusahaan
mengajukan keberatan danatau banding, pada saat keputusan atas keberatan danatau banding tersebut
telah ditetapkan. Amendments to tax obligations are recorded when
an assessment letter is received andor, if objected to andor appealed against by the Company and
Subsidiaries, when the result of the objection andor appeal is determined.
ab. Laba Per Saham
ab. Earnings Per Share
Berdasarkan PSAK No. 56,
“Laba per Saham”, laba
per saham dasar dihitung dengan membagi laba bersih dengan jumlah rata-rata tertimbang saham yang
beredar pada tahun yang bersangkutan. In accordance with
SFAS No. 56, “Earnings per Share”,
basic earnings per share are computed by dividing net income by the weighted average number of shares
outstanding during the year. Laba per saham dilusian dihitung dengan membagi
laba bersih dengan jumlah rata-rata tertimbang saham yang beredar setelah disesuaikan dengan efek
berpotensi saham biasa yang sifatnya dilutif. Diluted earnings per share are computed by dividing net
income by the weighted average number of shares outstanding as adjusted for the effects of all potential
dilution.
ac.
Informasi Segmen
ac.
Segment Information
Informasi segmen disajikan menurut ketentuan PSAK
No. 5 Revisi