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.