Current tax liability PERPAJAKAN TAXATION
16. TAXATION continued e.
Pemeriksaan pajak e. Tax audits Pada tanggal 30 April 2010, Bank melaporkan SPT PPh Badan Tahun 2009 dengan posisi lebih bayar sebesar Rp 41.289 dan Bank mengajukan permohonan restitusi atas kelebihan pembayaran PPh Badan tersebut. On 30 April 2010, the Bank reported overpayment of 2009 corporate income tax amounting Rp 41,289 and the Bank requested a refund for this overpayment. Sebagaimana diatur dalam Undang-undang Ketentuan Umum dan Tata Cara Perpajakan No. 28 Tahun 2007 mengenai permohonan pengembalian kelebihan pembayaran yang diajukan oleh Wajib Pajak, Direktur Jenderal Pajak “DJP” perlu meneliti kebenaran pembayaran pajak dan harus menerbitkan surat ketetapan pajak paling lama 12 dua belas bulan sejak permohonan diterima. In accordance with the General Taxation Provisions and Procedures No. 28 Year 2007 regarding refund request for tax overpayment, the Director General of Tax “DGT” has to assess its correctnesss and issues a tax assessment letter within 12 twelve months since the request is received. Kantor Pajak telah menyelesaikan pemeriksaan pajak dan menerbitkan Surat Ketetapan Pajak SKP tertanggal 28 April 2011 dimana menyetujui permohonan restitusi Bank sebesar Rp 40.569. Atas ketetapan tersebut, Bank tidak mengajukan permohonan keberatan. Kekurangan penerimaan hasil restitusi sebesar Rp 720 telah dibebankan pada beban bukan operasional lainnya di laporan laba rugi tahun berjalan. The Tax Office has finalized its tax audit and issued a tax assessment letter dated 28 April 2011 which approved the tax refund request amounted to Rp 40,569. The Bank did not submit objection on the tax audit result. The loss from claim of tax refund amounted to Rp 720 was recorded as other non-operating expense in current year statement of income.f. Administrasi
f. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Bank menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. DJP dapat memeriksa atau mengubah kewajiban pajak dalam batas waktu sepuluh tahun sejak saat terhutangnya pajak, atau akhir tahun 2013, mana yang lebih awal. Ketentuan baru yang diberlakukan terhadap tahun pajak 2008 dan tahun-tahun selanjutnya yang menentukan bahwa DJP dapat memeriksa atau mengubah kewajiban pajak tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak. Under the Taxation Laws of Indonesia, the Bank submits tax returns on the basis of self assessment. DGT may assess or amend taxes within ten years of the time the tax becomes due, or until the end of 2013, whichever is earlier. There are new rules applicable to the fiscal year 2008 and subsequent years stipulating that the DGT may assess or amend taxes within five years of the time the tax becomes due. 17. SIMPANAN NASABAH 17. DEPOSITS FROM CUSTOMERS Simpanan nasabah dari pihak berelasi diungkapkan pada Catatan 26c. Informasi mengenai tingkat suku bunga dan jatuh tempo diungkapkan msaing-masing pada Catatan 27b dan 27c. Customer deposits from related parties are disclosed in Note 26c. Information in respect of interest rates and maturities are disclosed in Note 27b and 27c, respectively.Parts
» DBS Indonesia Full Year 2011 Accounts
» Dasar penyusunan laporan keuangan
» Basis Perubahan kebijakan akuntansi
» Changes in accounting policies
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar Determination of fair value
» Penghentian pengakuan Derecognition Financial assets
» Transitional Provisions Upon First Time Implementation of SFAS 50
» Foreign currency translation ACCOUNTING POLICIES
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif ACCOUNTING POLICIES
» Derivative financial instruments ACCOUNTING POLICIES
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan ACCOUNTING POLICIES
» Allowance for possible losses on non- earning assets
» Aset tetap ACCOUNTING POLICIES
» Fixed assets ACCOUNTING POLICIES
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other assets ACCOUNTING POLICIES
» Foreclosed collateral ACCOUNTING POLICIES
» Deposits from customers and deposits
» Liabilitas pensiun ACCOUNTING POLICIES
» Pension obligations ACCOUNTING POLICIES
» Cadangan kerugian penurunan nilai aset
» KEBIJAKAN AKUNTANSI PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENT
» RESTATEMENT OF FINANCIAL STATEMENT
» CURRENT DBS Indonesia Full Year 2011 Accounts
» Berdasarkan mata uang By currency Berdasarkan
» Berdasarkan jenis dan mata uang By type and currency
» GIRO PADA BANK LAIN EFEK - EFEK
» OBLIGASI PEMERINTAH GOVERNMENT BONDS
» Berdasarkan jenis lanjutan DERIVATIVE RECEIVABLES AND PAYABLES
» By type continued DERIVATIVE RECEIVABLES AND PAYABLES
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan kolektibilitas Bank Indonesia By collectibility as per Bank Indonesia
» ACCEPTANCE RECEIVABLES continued c.
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Berdasarkan LOANS continued b.
» By collectibility as per Bank Indonesia
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loan LOANS continued d.
» Pendapatan bunga LOANS continued g.
» Interest income LOANS continued g.
» FIXED ASSETS 2011 DBS Indonesia Full Year 2011 Accounts
» OTHER ASSETS DBS Indonesia Full Year 2011 Accounts
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid tax PERPAJAKAN TAXATION
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax liability PERPAJAKAN TAXATION
» Beban pajak penghasilan PERPAJAKAN TAXATION
» Income tax expense PERPAJAKAN TAXATION
» Income tax expensebenefit continued
» TAXATION continued d. DBS Indonesia Full Year 2011 Accounts
» Administrasi TAXATION continued e.
» Administration TAXATION continued e.
» SIMPANAN NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia Full Year 2011 Accounts
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR EMPLOYEE BENEFITS
» Penyisihan imbalan karyawan PROVISIONS FOR EMPLOYEE BENEFITS
» Provisions for employee benefits
» Mutasi PROVISIONS FOR EMPLOYEE BENEFITS
» Movements PROVISIONS FOR EMPLOYEE BENEFITS
» Asumsi-asumsi utama yang digunakan
» Berdasarkan jenis COMMITMENTS AND CONTINGENCIES
» By type COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas COMMITMENTS AND CONTINGENCIES
» By collectibility COMMITMENTS AND CONTINGENCIES
» Estimasi kerugian atas komitmen and
» COMMITMENTS AND DBS Indonesia Full Year 2011 Accounts
» DAMPAK PENERAPAN DBS Indonesia Full Year 2011 Accounts
» IMPACT ON THE INITIAL IMPLEMENTATION OF SFAS 55 REVISED 2006
» NET OPEN POSITION DBS Indonesia Full Year 2011 Accounts
» Pihak-pihak The RELATED PARTY TRANSACTIONS
» Pihak-pihak The RELATED PARTIES
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» Komitmen dan kontinjensi dari pihak
» MANAJEMEN RISIKO RISK MANAGEMENT
» Credit risk continued RISK MANAGEMENT continued a. Risiko kredit lanjutan
» RISK MANAGEMENT continued b.
» Risiko likuiditas Liquidity Risk
» Liquidity Risk continued RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» 880,368 32, 486,954 DBS Indonesia Full Year 2011 Accounts
» 042,128 Total DBS Indonesia Full Year 2011 Accounts
» 395,813 28, 147,151 DBS Indonesia Full Year 2011 Accounts
» Risiko operasional Operational risk
» Nilai wajar aset dan liabilitas keuangan
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