AKRUAL Astra internasional tbk 2015
17. PERPAJAKAN lanjutan
17. TAXATION continued
b. Utang pajak lanjutan
b. Taxes payable continued
Sampai dengan tanggal laporan keuangan ini, Perusahaan belum menyampaikan Surat Pemberitahuan SPT pajak tahunan untuk tahun pajak 2015. Namun demikian, taksiran penghasilan kena pajak tersebut diatas akan dilaporkan dalam SPT tahun 2015 2014: jumlah taksiran penghasilan kena pajak Perusahaan tahun 2014 tidak berbeda secara material dengan jumlah yang dilaporkan pada SPT untuk tahun pajak 2014, 2013: jumlah taksiran rugi pajak Perusahaan tahun 2013 tidak berbeda secara material dengan jumlah yang dilaporkan pada SPT untuk tahun pajak 2013. Until the date of the financial statements report, the Company has not submitted its annual tax return SPT for 2015 fiscal year. However, the estimated taxable income presented above will be reported in the 2015 SPT 2014: the estimated taxable income of the Company for 2014 fiscal year was not materially different from the amount reported in the SPT for the 2014 fiscal year, 2013: the estimated tax loss of the Company for 2013 fiscal year was not materially different from the amount reported in the SPT for the 2013 fiscal year. Berdasarkan peraturan perpajakan Indonesia, Perusahaan dan entitas anak menghitung, menetapkan, dan membayar sendiri besarnya jumlah pajak yang terutang. Direktorat Jenderal Pajak DJP dapat menetapkan atau mengubah kewajiban pajak dalam batas waktu lima tahun sejak saat terutangnya pajak. Under the taxation laws of Indonesia, the Company and subsidiaries calculate, assess, and submit tax returns on the basis of self - assessment. The Directorate General of Taxation DGT may assess or amend taxes within five years of the time the tax becomes due.c. Asetliabilitas pajak tangguhan, bersih
c. Deferred tax assetsliabilities, net
Dibebankan Dikreditkan dikreditkan ke dibebankan ke penghasilan laba tahun komprehensif lain berjalan Chargedcredited Creditedcharged to other to profit for comprehensive 2014 the year income 2015 Perusahaan Company Employee benefits Kewajiban imbalan kerja 13,874 2,148 949 15,073 obligations Selisih nilai buku aset Difference between tax tetap fiskal dan and accounting net book akuntansi 5,255 1,683 - 6,938 value of fixed assets Beban ditangguhkan 4,590 28 - 4,618 Deferred charges 13,209 493 949 12,753 Entitas anak Subsidiaries Cumulative tax loss Akumulasi rugi pajak 15,637 57,919 - 73,556 carryforwards Rugi pengembangan Loss on plasma perkebunan plasma 37,744 3,876 - 33,868 plantation development Penyisihan penurunan nilai 37 - - 37 Provision for impairment Employee benefits Kewajiban imbalan kerja 75,546 15,420 869 91,835 obligations Selisih nilai buku aset Difference between tax tetap fiskal dan and accounting net book akuntansi 51,325 19,603 - 70,928 value of fixed assets Keuntungan yang belum direalisasi 11,484 10,268 - 21,752 Unrealised profit 191,773 99,334 869 291,976 Jumlah aset pajak Total deferred tax tangguhan, bersih 204,982 99,827 80 304,729 assets, netParts
» Astra internasional tbk 2015
» Risiko Harga Komoditi Commodity Price Risks
» Risiko Keuangan Risiko Operasional Risiko Hukum dan Kebijakan Risiko Bencana
» Financial Risks Operational Risks Legal and Policy Risks Catastrophic Risks
» UMUM GENERAL Astra internasional tbk 2015
» UMUM lanjutan Astra internasional tbk 2015
» GENERAL continued Astra internasional tbk 2015
» Principles of consolidation IKHTISAR
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Utang usaha dan liabilitas lain-lain
» Trade payables and other liabilities
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Foreign currency translation IKHTISAR
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Provisions Imbalan kerja Employee benefits
» GENERAL continued IKHTISAR Astra internasional tbk 2015
» Instrumen keuangan derivatif Derivative financial instruments
» IKHTISAR Astra internasional tbk 2015
» The implementation of new statement of
» KOMBINASI BISNIS Astra internasional tbk 2015
» BUSINESS COMBINATION Astra internasional tbk 2015
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan Astra internasional tbk 2015
» TRADE RECEIVABLES continued Astra internasional tbk 2015
» INFORMASI MENGENAI PIHAK BERELASI
» Sifat hubungan dan transaksi dengan pihak-
» Nature of relationships and transactions
» Ikhtisar transaksi-transaksi signifikan dengan
» Summary of significant transactions with
» Ikhtisar INFORMASI MENGENAI PIHAK BERELASI
» Summary INFORMASI MENGENAI PIHAK BERELASI
» PERSEDIAAN INVENTORIES Astra internasional tbk 2015
» UANG MUKA ADVANCES Astra internasional tbk 2015
» PAJAK DIBAYAR DIMUKA Astra internasional tbk 2015
» PREPAID TAXES Astra internasional tbk 2015
» INVESTASI PADA VENTURA BERSAMA
» INVESTMENT IN JOINT VENTURES
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN TANAMAN PERKEBUNAN lanjutan
» Tanaman menghasilkan lanjutan PLANTATIONS continued
» Mature plantations continued Tanaman belum menghasilkan Immature plantations
» ASET TETAP Astra internasional tbk 2015
» FIXED ASSETS Astra internasional tbk 2015
» ASET TETAP lanjutan Astra internasional tbk 2015
» FIXED ASSETS continued Astra internasional tbk 2015
» ASET TETAP lanjutan FIXED ASSETS continued
» PERKEBUNAN PLASMA Astra internasional tbk 2015
» PLASMA PLANTATIONS Astra internasional tbk 2015
» UTANG USAHA lanjutan Astra internasional tbk 2015
» TRADE PAYABLES continued Astra internasional tbk 2015
» AKRUAL Astra internasional tbk 2015
» Beban pajak penghasilan TAXATION
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Utang pajak TAXATION continued
» Taxes payable TAXATION continued
» Utang pajak lanjutan TAXATION continued
» Taxes payable continued TAXATION continued
» Asetliabilitas pajak tangguhan, bersih
» Deferred tax assetsliabilities, net
» PERPAJAKAN lanjutan Astra internasional tbk 2015
» Tagihan restitusi pajak TAXATION continued
» Surat Ketetapan Pajak TAXATION continued
» Tax assessments TAXATION continued
» Surat Ketetapan Pajak lanjutan
» PINJAMAN BANK lanjutan BANK LOANS continued
» PINJAMAN BANK lanjutan Astra internasional tbk 2015
» BANK LOANS continued Astra internasional tbk 2015
» KEWAJIBAN IMBALAN KERJA Astra internasional tbk 2015
» KEWAJIBAN IMBALAN KERJA lanjutan
» EMPLOYEE Astra internasional tbk 2015
» SHARE CAPITAL Astra internasional tbk 2015
» 2014 danand 2013 Jumlah Astra internasional tbk 2015
» KEPENTINGAN NONPENGENDALI Astra internasional tbk 2015
» SALDO LABA Astra internasional tbk 2015
» RETAINED EARNINGS Astra internasional tbk 2015
» DIVIDEN Astra internasional tbk 2015
» DIVIDENDS Astra internasional tbk 2015
» INFORMASI SEGMEN OPERASI Astra internasional tbk 2015
» OPERATING SEGMENT INFORMATION Astra internasional tbk 2015
» PENDAPATAN BERSIH Astra internasional tbk 2015
» NET REVENUE Astra internasional tbk 2015
» PENDAPATAN BERSIH lanjutan Astra internasional tbk 2015
» NET REVENUE continued Astra internasional tbk 2015
» BEBAN POKOK PENDAPATAN Astra internasional tbk 2015
» COST OF REVENUE Astra internasional tbk 2015
» BEBAN USAHA Astra internasional tbk 2015
» OPERATING EXPENSES Astra internasional tbk 2015
» BIAYA PENDANAAN Astra internasional tbk 2015
» FINANCE COST Astra internasional tbk 2015
» PENGHASILAN BUNGA Astra internasional tbk 2015
» INTEREST INCOME Astra internasional tbk 2015
» LAIN-LAIN, BERSIH Astra internasional tbk 2015
» OTHERS, NET Astra internasional tbk 2015
» LABA PER SAHAM Astra internasional tbk 2015
» EARNINGS PER SHARE 2015 Astra internasional tbk 2015
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY Astra internasional tbk 2015
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