Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
s. Pengakuan Pendapatan dan Beban s. Revenue and Expense Recognition
Pendapatan diakui sebagai berikut: Revenues are recognized as follows:
Jasa penyiaran program diakui pada saat
retransmission services are dihasilkan selama periode pemberian jasa.
Program
recognized as earned over the period the Penerimaan dimuka untuk jasa yang
services are provided. Payments received belum
in advance for uncompleted services are dilaporkan di laporan posisi keuangan
deferred and reported as unearned income konsolidasian
in the consolidated statements of financial diterima dimuka.
Pendapatan jasa iklan diakui pada periode TV advertising revenues are recognized in dimana iklan tersebut ditayangkan.
the period during which the advertisements are aired and published.
Pendapatan bunga diakru berdasarkan Interest income is accrued on time basis, waktu terjadinya dengan acuan jumlah
by reference to the principal outstanding pokok terhutang dan tingkat bunga yang
and at the applicable interest rate. berlaku.
Pendapatan lainnya diakui pada saat Other revenue is recognized upon delivery penyerahan jasa kepada pelanggan.
of service to customers.
Beban diakui pada saat terjadinya. Expenses are recognized when incurred.
t. Pajak Penghasilan
t. Income Tax
Pajak saat terutang berdasarkan laba kena The tax currently payable is based on taxable pajak untuk suatu tahun. Laba kena pajak
profit to the year. Taxable profit differs from berbeda dari laba sebelum pajak seperti yang
as reported in the dilaporkan dalam laporan laba rugi dan
consolidated statements of profit or loss and penghasilan komprehensif lain konsolidasian
other comprehensive income because of items karena pos pendapatan atau beban yang
of income or expense that are taxable or dikenakan pajak atau dikurangkan pada tahun
deductible in other years and items that are berbeda dan pos-pos yang tidak pernah
never taxable or deductible. dikenakan
Beban pajak kini ditentukan berdasarkan laba Current tax expense is determined based on kena pajak dalam periode yang bersangkutan
the taxable income for the year computed yang dihitung berdasarkan tarif pajak yang
using prevailing tax rates. berlaku.
Pajak tangguhan diakui atas perbedaan Deferred tax is recognized on temporary temporer antara jumlah tercatat aset dan
differences between the carrying amounts of liabilitas
assets and liabilities in the consolidated konsolidasian dengan dasar pengenaan pajak
financial statements and the corresponding tax yang digunakan dalam perhitungan laba kena
bases used in the computation of taxable pajak. Liabilitas pajak tangguhan umumnya
profit. Deferred tax liabilities are generally diakui untuk seluruh perbedaan temporer
all taxable temporary kena pajak. Aset pajak tangguhan umumnya
recognized
for
differences. Deferred tax assets are generally diakui untuk seluruh perbedaan temporer
deductible temporary yang
differences to the extent that is probable that kemungkinan besar bahwa laba kena pajak
taxable profit will be available against which akan tersedia sehingga perbedaan temporer
those deductible temporary differences can be dapat dimanfaatkan. Aset dan liabilitas pajak
utilized. Such deferred tax assets and liabilities tangguhan
are not recognized if the temporary differences temporer timbul dari pengakuan awal (selain
arise from the initial recognition (other than in dari kombinasi bisnis) dari aset dan liabilitas
a business combination) of assets and liabilities suatu transaksi yang tidak mempengaruhi
in a transaction that affects neither the taxable laba kena pajak atau laba akuntansi. Selain
profit nor the accounting profit. In addition, itu, liabilitas pajak tangguhan tidak diakui jika
deferred tax liabilities are not recognized if the perbedaan temporer timbul dari pengakuan
temporary differences arise from the initial awal goodwill.
recognition of goodwill.
Aset dan liabilitas pajak tangguhan diukur
assets and liabilities are dengan
Deferred
tax
measured at the tax rates that are expected to diharapkan berlaku dalam periode ketika
apply in the period in which the liability is liabilitas diselesaikan atau aset dipulihkan
settled or the asset realized, based on the tax berdasarkan tarif pajak (dan peraturan pajak)
rates (and tax laws) that have been enacted, yang telah berlaku atau secara substantif
or substantively enacted, by the end of the telah berlaku pada akhir periode pelaporan.
reporting period.
Pengukuran aset
The measurement of deferred tax assets and tangguhan mencerminkan konsekuensi pajak
liabilities reflects the tax consequences that yang sesuai dengan cara Grup memperkirakan,
would follow from the manner in which the pada
Group expects, at the end of the reporting memulihkan
period, to recover or settle the carrying tercatat aset dan liabilitasnya.
amount of its assets and liabilities.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax asset is ulang pada akhir periode pelaporan dan
reviewed at the end of each reporting period dikurangi
and reduced to the extent that it is no longer kemungkinan besar laba kena pajak tidak lagi
probable that sufficient taxable profits will be tersedia dalam jumlah yang memadai untuk
available to allow all or part of the asset to be mengkompensasikan sebagian atau seluruh
recovered.
aset pajak tangguhan tersebut.
Pajak kini dan pajak tangguhan diakui sebagai Current and deferred tax are recognized as an beban atau penghasilan dalam laba rugi,
expense or income in profit or loss, except kecuali sepanjang pajak penghasilan yang
when they relate to items that are recognized timbul dari transaksi atau peristiwa yang
outside of profit or loss (whether in other diakui,
comprehensive income or directly in equity), in penghasilan komprehensif lain maupun secara
which case the tax is also recognized outside langsung di ekuitas), dalam hal tersebut pajak
of profit or loss, or where they arise from the juga diakui diluar laba rugi atau yang timbul
initial accounting for a business combination. dari akuntansi awal kombinasi bisnis. Dalam
In the case of a business combination, the tax kombinasi bisnis, pengaruh pajak termasuk
effect is included in the accounting for the dalam akuntansi kombinasi bisnis.
business combination.
Aset dan liabilitas pajak tangguhan saling Deferred tax assets and liabilities are offset hapus ketika entitas memiliki hak yang dapat
when there is legally enforceable right to set dipaksakan secara hukum untuk melakukan
off current tax assets against current tax saling hapus aset pajak kini terhadap liabilitas
liabilities and when they relate to income taxes pajak kini dan ketika aset pajak tangguhan
levied by the same taxation authority on either dan liabilitas pajak tangguhan terkait dengan
the same taxable entity or different taxable pajak penghasilan yang dikenakan oleh
entities when there is an intention to settle its otoritas perpajakan yang sama atas entitas
current tax assets and current tax liabilities on kena pajak yang sama atau entitas kena
a net basis, or to realize the assets and settle pajak yang berbeda yang memiliki intensi
the liabilities simultaneously, in each future untuk memulihkan aset dan liabilitas pajak
period in which significant amounts of deferred kini dengan dasar neto, atau merealisasikan
tax liabilities or assets are expected to be aset dan menyelesaikan liabilitas secara
settled or recovered.
bersamaan, pada setiap periode masa depan dimana jumlah signifikan atas aset atau liabilitas pajak tangguhan diharapkan untuk diselesaikan atau dipulihkan.