NON-CONTROLLING INTEREST 2015 PENDAPATAN REVENUE
33. TAXATION a. Pajak dibayar dimuka
a. Prepaid taxes
2015 2014 Perusahaan The Company Pajak penghasilan Corporate income tax Pasal 28A – 2013 - 270,854 Article 28A - 2013 Pasal 28A – 2015 223,191 - Article 28A - 2015 Pajak lain-lain Other tax PPN 260,602 - VAT Pasal 19 83,263 - Article 19 Sub jumlah 567,056 270,854 Subtotal Entitas anak Subsidiaries Pajak penghasilan Corporate income tax Pasal 28A – 2014 - 4,994 Article 28A – 2014 Pasal 28A – 2015 5,355 - Article 28A – 2015 Sub jumlah 5,355 4,994 Subtotal Jumlah 572,411 275,848 Total Konsolidasi Consolidated Pajak penghasilan Corporate income tax Pasal 28A – 2015 228,546 - Article 28A – 2015 Pasal 28A – 2013 - 270,854 Article 28A – 2013 Pasal 28A – 2014 - 4,994 Article 28A – 2014 Sub jumlah 228,546 275,848 Sub total Pajak lain-lain Other tax PPN 260,602 - VAT Pasal 19 83,263 - Article 19 Sub jumlah 343,865 - Subtotal Jumlah 572,411 275,848 Total b. Utang pajak b. Taxes payable 2015 2014 Perusahaan The Company Pajak penghasilan Corporate income tax Pasal 2529 73,160 476,637 Article 2529 Pajak lain-lain Other taxes PPN 257,483 90,672 VAT Pajak final 11,254 10,029 Final income tax Pasal 21 28,801 15,288 Article 21 Pasal 22 2,584 - Article 22 Pasal 23 2,553 1,952 Article 23 Pasal 26 - 70 Article 26 Sub jumlah 375,835 594,648 Sub total PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 573 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014 Expressed in millions Rupiah, unless otherwise stated 33. PERPAJAKAN lanjutan33. TAXATION continued b. Utang pajak
lanjutan b. Taxes payable continued 2015 2014 Entitas anak Subsidiaries Pajak Penghasilan: Corporate Income Taxes Pasal 2529 9,095 12,937 Article 2529 Pajak lain-lain Other taxes Pajak final 21 634 Final income tax Pasal 23 5,169 69 Article 23 Pasal 21 3,057 3,726 Article 21 PPN - 4,981 VAT Sub jumlah 17,342 22,347 Sub total Jumlah 393,177 616,995 Total Konsolidasi Consolidated Pajak penghasilan Corporate income tax Pasal 2529 82,255 489,574 Article 2529 Pajak lain-lain Other taxes PPN 257,483 95,653 VAT Pajak final 11,275 10,663 Final income tax Pasal 21 31,858 19,014 Article 21 Pasal 22 2,584 - Article 22 Pasal 23 7,722 2,021 Article 23 Pasal 26 - 70 Article 26 Jumlah 393,177 616,995 Total c. Beban pajak penghasilan c. Income tax expense 2015 2014 Perusahaan The Company Kini 598,536 1,027,290 Current Tangguhan 58,927 70,842 Deferred Sub jumlah 657,463 956,448 Sub total Entitas anak Subsidiaries Kini 47,872 38,595 Current Tangguhan 4,078 977 Deferred Sub jumlah 43,794 37,618 Sub total Konsolidasian Consolidated Kini 646,408 1,065,885 Current Tangguhan 54,849 71,819 Deferred Jumlah 701,257 994,066 Total Disajikan kembali Catatan 3 As restated Note 3Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Establishment and general information
» Establishment and general information continued
» Structure of subsidiaries GENERAL INFORMATION continued b. Struktur entitas anak
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar dan interpretasi standar akuntansi keuangan baru beserta revisi yang berlaku
» New and revised financial accounting standards
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Classification, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Penurunan nilai aset non-keuangan lanjutan
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference in SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan kini dan tangguhan
» Pajak penghasilan kini dan tangguhan lanjutan
» Current and deferred income tax continued
» Penghasilan kini SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» RESTATEMENT OF Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Estimasi penurunan nilai piutang
» Menentukan pajak penghasilan CRITICAL ACCOUNTING
» Menentukan pajak penghasilan lanjutan
» Menentukan metode CRITICAL ACCOUNTING
» Kewajiban imbalan pasca kerja
» KOMBINASI BISNIS BUSINESS COMBINATIONS
» BUSINESS COMBINATIONS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» CASH AND CASH EQUIVALENTS 2015
» CASH AND CASH EQUIVALENT continued
» PIUTANG USAHA TRADE RECEIVABLES
» Piutang subsidi Piutang subsidi yang belum ditagih
» OTHER RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVENTORIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ADVANCES AND PREPAYMENTS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVESTMENT PROPERTIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» OTHER NON-CURRENT ASSETS continued
» SHORT-TERM LOAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya
» Post-employment benefit plans and other long-term employee benefits
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» LIABILITAS KEUANGAN JANGKA PENDEK LAINNYA
» OTHER SHORT-TERM FINANCIAL LIABILITIES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
» SELISIH TRANSAKSI DENGAN PIHAK NON- PENGENDALI
» DIFFERENCE IN TRANSACTION WITH NON- CONTROLLING PARTIES
» NON-CONTROLLING INTEREST 2015 PENDAPATAN REVENUE
» Beban penjualan Selling expenses
» General and administrative expenses
» BEBANPENDAPATAN LAINNYA - BERSIH OTHER EXPENSESINCOME - NET
» BIAYA KEUANGAN FINANCE COSTS
» Prepaid taxes TAXATION a. Pajak dibayar dimuka
» Beban pajak penghasilan Income tax expense
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Nature of relationship RELATED PARTIES INFORMATION a. Sifat hubungan
» Nature of relationship continued
» Transaction details RELATED PARTIES INFORMATION continued b. Rincian transaksi
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Commitments i. Penugasan dari pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
Show more