The original consolidated financial statements included herein are in Indonesian language.
PT INDOCEMENT TUNGGAL PRAKARSA Tbk. DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2009 dan 2008
Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Six Months Ended June 30, 2009 and 2008
Expressed in rupiah, unless otherwise stated
27
2. IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
q. Pajak Penghasilan
Badan q. Corporate
Income Tax
Beban pajak kini ditetapkan berdasarkan taksiran laba kena pajak tahun berjalan. Aktiva
dan kewajiban pajak tangguhan diakui atas perbedaan temporer antara aktiva dan
kewajiban untuk tujuan komersial dan untuk tujuan perpajakan setiap tanggal pelaporan.
Manfaat pajak di masa mendatang, seperti saldo rugi fiskal yang belum digunakan, diakui
apabila besar kemungkinan manfaat pajak tersebut dapat direalisasikan.
Current tax expense is provided based on the estimated taxable income for the year.
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. 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.
Aktiva dan kewajiban pajak tangguhan diukur dengan tarif pajak yang diharapkan akan
digunakan pada periode ketika aktiva direalisasi atau kewajiban dilunasi
berdasarkan tarif pajak dan peraturan perpajakan yang berlaku atau secara
substansial diberlakukan pada tanggal neraca. Deferred tax assets and liabilities are
measured at the tax rates that are expected to be applied to the period when the assets are
realized or the liabilities are settled, based on tax rates and tax laws that have been
enacted or substantively enacted at the balance sheet date.
Perubahan nilai tercatat aktiva dan kewajiban pajak tangguhan yang disebabkan oleh
perubahan tarif pajak dibebankan pada operasi tahun berjalan, kecuali untuk
transaksi-transaksi yang sebelumnya telah langsung dibebankan atau dikreditkan ke
ekuitas. Changes in the carrying amount of deferred
tax assets and liabilities due to a change in tax rates are charged to current year operations,
except to the extent that they relate to items previously charged or credited to shareholders’
equity.
Perubahan terhadap kewajiban perpajakan diakui pada saat Surat Ketetapan Pajak
“SKP” diterima atau, jika Perusahaan mengajukan keberatanbanding, pada saat
keputusan atas keberatanbanding tersebut telah ditetapkan.
Amendment to a tax obligation is recorded when an assessment is received or, if
appealed, when the result of the appeal is determined.
r. Laporan Segmen r. Segment
