Revenue and Expense Recognition
t. Pajak Penghasilan
t. Income Tax
Pajak Kini Current Tax Pajak kini ditentukan berdasarkan laba kena pajak dalam tahun yang bersangkutan yang dihitung berdasarkan tarif pajak yang berlaku. Current tax expense is determined based on the taxable income for the year computed using prevailing tax rates. Pajak Tangguhan Deferred Tax Pajak tangguhan diakui sebagai liabilitas jika terdapat perbedaan temporer kena pajak yang timbul dari perbedaan antara dasar pengenaan pajak aset dan liabilitas dengan jumlah tercatatnya pada tanggal pelaporan. Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Aset pajak tangguhan diakui untuk seluruh perbedaan temporer yang dapat dikurangkan dan rugi fiskal yang dapat dikompensasikan. Aset pajak tangguhan diakui dan direviu pada setiap tanggal pelaporan atau diturunkan jumlah tercatatnya, sepanjang kemungkinan besar laba kena pajak tersedia untuk pemanfaatan perbedaan temporer yang dapat dikurangkan dan rugi fiskal yang dapat dikompensasikan. Deferred tax assets are recognized for all deductible temporary differences and the carry forward benefit of any unused tax losses. Deferred tax assets are recognized and reviewed at each reporting date and reduced to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry forward benefit of unused tax losses can be utilized. Aset dan liabilitas pajak tangguhan diukur dengan menggunakan tarif pajak yang diharapkan berlaku ketika aset dipulihkan atau liabilitas diselesaikan, berdasarkan tarif pajak atau peraturan pajak yang telah berlaku atau secara substantif telah berlaku pada tanggal pelaporan. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates or tax laws that have been enacted or substantively enacted at the reporting date.Parts
» Financial Statements JRAP FS June 2017
» Pendirian dan Informasi Umum
» Establishment and General Information
» Penawaran Umum Efek Perusahaan
» Entitas Anak yang Dikonsolidasikan dan
» Ijin Usaha Pertambangan dan Informasi Mengenai Cadangan dan Sumber Daya
» Mining Business Licenses and Reserves
» Jumlah Produksi Umum General
» Total Production Umum General
» Karyawan, Direksi dan Dewan Komisaris
» Employees, Directors and Board of Commissioners
» Ikhtisar Kebijakan Akuntansi dan Pelaporan Keuangan Penting
» Dasar Penyusunan dan Pengukuran Laporan Keuangan Konsolidasian
» Basis of Consolidated Financial Statements Preparation and
» Prinsip Konsolidasi Summary of Significant Accounting and Financial Reporting Policies
» Basis of Consolidation Summary of Significant Accounting and Financial Reporting Policies
» Foreign Currency Translation Summary of Significant Accounting and Financial Reporting Policies
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Kas Cash Summary of Significant Accounting and Financial Reporting Policies
» Instrumen Keuangan Financial Instruments
» Pengukuran Nilai Summary of Significant Accounting and Financial Reporting Policies
» Persediaan Summary of Significant Accounting and Financial Reporting Policies
» Investasi pada Ventura Bersama
» Investment in a Joint Venture
» Biaya Dibayar Dimuka Summary of Significant Accounting and Financial Reporting Policies
» Prepayments Summary of Significant Accounting and Financial Reporting Policies
» Aset Tetap Summary of Significant Accounting and Financial Reporting Policies
» Property, Plant and Equipment
» Biaya Tangguhan Summary of Significant Accounting and Financial Reporting Policies
» Deferred Costs Summary of Significant Accounting and Financial Reporting Policies
» Transaksi Sewa Summary of Significant Accounting and Financial Reporting Policies
» Lease Transactions Summary of Significant Accounting and Financial Reporting Policies
» Aset Tak Berwujud Summary of Significant Accounting and Financial Reporting Policies
» Intangible Assets Summary of Significant Accounting and Financial Reporting Policies
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Assets
» Provisi Provisions Summary of Significant Accounting and Financial Reporting Policies
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Biaya Pinjaman Summary of Significant Accounting and Financial Reporting Policies
» Borrowing Costs Summary of Significant Accounting and Financial Reporting Policies
» Imbalan Kerja Summary of Significant Accounting and Financial Reporting Policies
» Employee Benefits Summary of Significant Accounting and Financial Reporting Policies
» Pajak Penghasilan Summary of Significant Accounting and Financial Reporting Policies
» Income Tax Summary of Significant Accounting and Financial Reporting Policies
» Laba per Saham Summary of Significant Accounting and Financial Reporting Policies
» Earnings per Share Summary of Significant Accounting and Financial Reporting Policies
» Peristiwa Setelah Periode Pelaporan
» Events after the Reporting Date
» Penggunaan Estimasi, Pertimbangan, dan
» Kas Cash Financial Statements JRAP FS June 2017
» Piutang Usaha Financial Statements JRAP FS June 2017
» Trade Accounts Financial Statements JRAP FS June 2017
» Persediaan Inventories Financial Statements JRAP FS June 2017
» Pajak Dibayar Financial Statements JRAP FS June 2017
» Biaya Dibayar Dimuka, Uang Muka dan Aset
» Aset Tetap Financial Statements JRAP FS June 2017
» Aset Eksplorasi dan Evaluasi Exploration and Evaluation Assets
» Properti Pertambangan Financial Statements JRAP FS June 2017
» Mining Properties Financial Statements JRAP FS June 2017
» Goodwill Goodwill Financial Statements JRAP FS June 2017
» Aset Tidak Lancar Lain-Lain Other Noncurrent Assets
» Pinjaman Bank Jangka Pendek Short-Term Bank Loans
» Utang Usaha Financial Statements JRAP FS June 2017
» Utang Pajak Financial Statements JRAP FS June 2017
» Taxes Payable Financial Statements JRAP FS June 2017
» Beban Akrual Financial Statements JRAP FS June 2017
» Accrued Expenses Financial Statements JRAP FS June 2017
» Pinjaman dari Pihak Ketiga Loan from a Third Party
» Utang Lembaga Keuangan Bukan Bank Loans From Non-Bank Financial Institution
» Liabilitas Sewa Financial Statements JRAP FS June 2017
» Pinjaman Bank Jangka Panjang
» Cadangan Biaya Reklamasi dan Penutupan Tambang
» Reclamation and Mine Closure Reserve
» Pengukuran Nilai Wajar Fair Value Measurement
» Modal Saham Financial Statements JRAP FS June 2017
» Capital Stock Financial Statements JRAP FS June 2017
» 2017 and December 31, 2016 follows: Financial Statements JRAP FS June 2017
» Tambahan Modal Financial Statements JRAP FS June 2017
» Kepentingan Nonpengendali Financial Statements JRAP FS June 2017
» Noncontrolling Interests Financial Statements JRAP FS June 2017
» Penjualan Sales Financial Statements JRAP FS June 2017
» Beban Pokok Financial Statements JRAP FS June 2017
» Amortisasi dan Financial Statements JRAP FS June 2017
» Beban Bunga dan Beban Keuangan Lainnya Interest and Other Financial Charges
» Liabilitas Imbalan Kerja Jangka Panjang Long-term Employee Benefits Liability
» Pajak Penghasilan Financial Statements JRAP FS June 2017
» Income Tax Financial Statements JRAP FS June 2017
» Laba Per Saham Earnings Per Share
» Sifat dan Transaksi dengan Pihak Berelasi Nature of Relationship and Transactions with
» Tujuan dan Kebijakan Manajemen Risiko Keuangan
» Risiko Suku Financial Risk Management Objectives and Policies
» Risiko Komoditas Financial Risk Management Objectives and Policies
» Commodity Risk Financial Risk Management Objectives and Policies
» Risiko Nilai Financial Risk Management Objectives and Policies
» Perjanjian Pengalihan Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Assignment Agreement Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Mining Cooperation Agreement Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Perjanjian Utang Piutang Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Loan Receivable Agreements Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Komoditas Instrumen Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Suku Bunga Instrumen Derivatif
» Currency SWAP Transaction Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Aset dan Liabilitas Moneter Bersih dalam Mata Uang Asing
» Net Monetary Assets and Liabilities Denominated in Foreign Currencies
» Informasi Lainnya Financial Statements JRAP FS June 2017
» Other Information Financial Statements JRAP FS June 2017
» Perkara Hukum Financial Statements JRAP FS June 2017
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