Pajak penghasilan - kini lanjutan Income tax - current continued 31 Maret 2017 31 Maret 2016
d. Pajak penghasilan - kini lanjutan
d. Income tax - current continued 31 Maret 2017 31 Maret 2016
March 31, 2017 March 31, 2016 Utang pajak penghasilan Income tax payable Entitas Induk - 5.046.440.893 The Company Taksiran tagihan pajak penghasilan Claim for tax refund Entitas Induk 9.230.730.977 - The Company Entitas Anak 5.006.365.371 776.163.375 Subsidiary Total taksiran tagihan pajak Total claim for penghasilan 14.237.096.348 776.163.375 tax refunde. Pajak Tangguhan
e. Deferred Tax
Rincian aset liabilitas pajak tangguhan berdasarkan beda temporer antara pelaporan komersial dan pajak dengan menggunakan tarif pajak yang berlaku pada tanggal 31 Maret 2017 dan 31 Desember 2016 adalah sebagai berikut: Details of deferred tax assets liabilities from temporary differences between commercial and tax reporting by using the applicable tax rate as of March 31, 2017 and December 31, 2016, are as follows: 31 Maret 2017March 31, 2017 Saldo Awal Beginning Balance Efek Translasi Effect of Translation Manfaat Beban Pajak Tangguhan Deferred Tax Benefits Expenses Dikreditkan pada Penghasilan Komprehensif Lain Credited to Other Comprehensive Income Saldo Akhir Ending Balance Liabilitas pajak tangguhan - Entitas Induk Deferred tax liabilities- The Company Liabilitas imbalan kerja karyawan 5.861.594.457 - 273.590.533 - 6.135.184.990 Liabilities for employee benefits Penyisihan penurunan nilai dan persediaan usang 979.512.645 - 141.999.929 - 1.121.512.574 Allowance for impairment and obsolescence of inventories Penyusutan 28.270.008.800 - 1.887.252.627 - 30.157.261.427 Depreciation Sewa 255.744.751 - 5.595.256 - 250.149.495 Leases Total liabilitas pajak tangguhan - Entitas Induk 21.684.646.449 - 1.466.066.909 - 23.150.713.358 Total deferred tax liabilities - the Company Liabilitas pajak tangguhan -Entitas Anak 50.834.533 - 50.834.533 - - Deferred tax liabilities- Subsidiaries Aset pajak tangguhan - Entitas Anak 25.490.921.251 16.037.211 5.260.041.526 - 30.766.999.988 Deferred tax assets - Subsidiaries Total aset pajak tangguhan 3.755.440.269 16.037.211 3.844.809.150 - 7.616.286.630 Total deferred tax assets 31 Desember 2016December 31, 2016 Saldo Awal Beginning Balance Efek Translasi Effect of Translation Manfaat Beban Pajak Tangguhan Deferred Tax Benefits Expenses Dikreditkan pada Penghasilan Komprehensif Lain Credited to Other Comprehensive Income Saldo Akhir Ending Balance Liabilitas pajak tangguhan - Entitas Induk Deferred tax liabilities- The Company Liabilitas imbalan kerja karyawan 5.349.882.856 - 894.728.142 383.016.541 5.861.594.457 Liabilities for employee benefits Penyisihan penurunan nilai dan persediaan usang 657.353.171 - 322.159.474 - 979.512.645 Allowance for impairment and obsolescence of inventories Penyusutan 19.650.943.645 - 8.619.065.155 - 28.270.008.800 Depreciation Sewa 104.887.869 - 150.856.882 - 255.744.751 Leases Total liabilitas pajak tangguhan - Entitas Induk 13.748.595.487 - 7.553.034.421 383.016.541 21.684.646.449 Total deferred tax liabilities - the Company Liabilitas pajak tangguhan -Entitas Anak - - 50.834.533 - 50.834.533 Deferred tax liabilities- Subsidiaries Aset pajak tangguhan - Entitas Anak 7.606.395.199 124.533.165 18.860.365.929 1.100.373.042 25.490.921.251 Deferred tax assets - Subsidiaries Total aset pajak tangguhan 6.142.200.288 124.533.165 11.256.496.975 1.483.389.583 3.755.440.269 Total deferred tax assets Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 75 16. PERPAJAKAN lanjutan 16. TAXATION continuedParts
» Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» UMUM Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» Penawaran Umum Saham Entitas Induk
» Public Offering of Shares of the Company
» UMUM lanjutan GENERAL continued c.
» UMUM lanjutan Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» Dewan Komisaris, Direksi dan Karyawan Board of
» Board of GENERAL continued d.
» Penyelesaian Laporan Keuangan Konsolidasian
» Completion of GENERAL continued d.
» IKHTISAR Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» Prinsip - prinsip Konsolidasian Principles of Consolidation
» Prinsip - prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Prinsip - prinsip Konsolidasian lanjutan
» Principles of Consolidation continued
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transaction with Related Parties continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi Pada Entitas Asosiasi
» Investment in Associates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Imbalan Kerja Karyawan Employee Benefits
» Imbalan Kerja Karyawan lanjutan
» Employee Benefitscontinued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban
» Transaksi dan Saldo Dalam Mata Uang Asing
» Sewa Lease SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Akuntansi Aset dan Liabilitas Pengampunan Aset Takberwujud Intangible Assets
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Keuangan dan Liabilitas Keuangan
» Financial Assets and Financial Liabilities Klasifikasi
» Aset SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Pengukuran Nilai Wajar Fair Value Measurement
» Pengukuran Nilai Wajar lanjutan
» Fair Value Measurement continued Informasi Segmen Segment Information
» Informasi Segmen lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information continued Kombinasi Bisnis dan Goodwill Business Combination and Goodwill
» Kombinasi Bisnis dan Goodwill lanjutan
» Business Combination and Goodwill continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi Baru New Accounting Standards
» IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR
» Standar Akuntansi Baru lanjutan
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued 31 Maret 2017 31 Desember 2016
» CASH AND CASH EQUIVALENTS continued 31 Maret 2017 31 Desember 2016
» INVESTASI JANGKA PENDEK Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» SHORT-TERM INVESTMENTS PIUTANG USAHA - NETO TRADE RECEIVABLES - NET
» PIUTANG USAHA - NETO lanjutan TRADE RECEIVABLES - NET continued
» PIUTANG USAHA Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» Utang usaha - pihak berelasi
» Trade payables - related party
» TRADE RECEIVABLES - NET continued SIFAT, PERSEDIAAN - NETO
» INVENTORIES – Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» UANG MUKA Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» ADVANCES BEBAN DIBAYAR DI MUKA PREPAID EXPENSES
» BEBAN DIBAYAR DI MUKA lanjutan PREPAID EXPENSES continued
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN ASSOCIATE continued
» ASET TETAP - NETO FIXED ASSETS - NET
» ASET TETAP - NETO lanjutan FIXED ASSETS - NET continued
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued UTANG USAHA TRADE PAYABLES
» Utang pajak lanjutan PERPAJAKAN lanjutan TAXATION continued
» Taxes payable continued 31 Maret 2017 31 Desember 2016
» Beban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expenses Pajak penghasilan - kini Income tax - current
» Pajak penghasilan - kini lanjutan Income tax - current continued 31 Maret 2017 31 Maret 2016
» Pajak penghasilan - kini lanjutan
» Income tax - current continued 31 Maret 2017 31 Maret 2016
» Pajak Tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred Tax PERPAJAKAN lanjutan TAXATION continued
» Surat Ketetapan Pajak PERPAJAKAN lanjutan TAXATION continued
» Tax Assessment Letter PERPAJAKAN lanjutan TAXATION continued
» Pengampunan Pajak PERPAJAKAN lanjutan TAXATION continued
» Tax Amnesty PERPAJAKAN lanjutan TAXATION continued
» UTANG USAHA lanjutan TRADE PAYABLES continued BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan LIABILITIES FOR EMPLOYEE BENEFITS continued
» DIVIDEN DAN CADANGAN UMUM DIVIDEND AND GENERAL RESERVES
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENGHASILAN KOMPREHENSIF LAIN lanjutan OTHER COMPREHENSIVE INCOME continued
» PENJUALAN SALES Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSE
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSE BEBAN BUNGA INTEREST EXPENSE
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
» PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM DASAR YANG DIATRIBUSIKAN KEPADA PEMILIK ENTITAS INDUK
» BASIC EARNINGS PER SHARE ATTRIBUTABLE TO OWNERS OF THE PARENT ENTITY
» PENGUNGKAPAN TAMBAHAN LAPORAN ARUS KAS SUPPLEMENTAL DISCLOSURES ON STATEMENT OF
» Wen Ken Drug Co. Pte. Ltd., Singapura WKD Wen Ken Drug Co. Pte. Ltd., Singapura WKD
» Tampico Beverage Incorporation TB
» PT Perusahaan Gas Negara Persero Tbk PGN continued
» PT Sentra Multigas Utama SMU
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