Laporan Keuangan Konsolidasian THE SUBSIDIARIES continued
o. Pajak Penghasilan lanjutan
o. Income Tax continued
p. Liabilitas Imbalan Kerja
p. Employment Benefit Obligation
Untuk setiap entitas yang dikonsolidasi, pengaruh pajak atas perbedaan temporer dan akumulasi rugi pajak, yang masing-masing dapat berupa aset atau liabilitas, disajikan dalam jumlah bersih untuk masing- masing entitas tersebut. For each of the consolidated entities, the tax effects of temporary differences and tax loss carryover, which individually are either assets or liabilities, are shown at the applicable net amounts. PSAK ini juga mengatur tentang keuntungan dan kerugian aktuarial diakui dalam pendapatan komprehensif lainnya, pendapatan beban bunga atas program manfaat pasti bersih dicatat dalam laba rugi menggunakan tingkat diskonto untuk k k jib i d bi j l l IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued This PSAK also provides actuarial gains and losses recognized in other comprehensive income, income expense interest on the net defined benefit plan are recorded in profit or loss using the discount rate to measure pension obligation and unvested past i t l b d f d Grup menerapkan PSAK No. 24 Revisi 2013, “Imbalan Kerja”, yang menetapkan antara lain; menghapuskan corridor approach yang digunakan sebelumnya dan perubahan signifikan dalam pengakuan, penyajian dan pengungkapan imbalan pascakerja. The Group adopted PSAK No.24 Revised 2013, Employee Benefits, that provides the elimination of the permitted corridor approach under the previous version and significant changes in the recognition, presentation and disclosure of post- employment benefits. Imbalan pascakerja Post-employment benefits The subsidiaries recognized an unfunded employee benefits liability in accordance with the Law. Under the Law, the subsidiaries is required to pay separation, appreciation and compensation benefits to its employees if the condition specified in the Law are satisfied. mengukur kewajiban pensiun dan biaya jasa lalu yang belum menjadi hak karyawan tidak boleh ditangguhkan. The Company has a defined benefit pension plan to the employees ex. civil servant PNS Department of Transportation in accordance with Government Regulation No. 64 Year 2007 through PT Taspen, and pension plan for employees ex. Perum and Persero recruited before August 2009 managed by PT Asuransi Jiwasraya. As for employees hired after August 2009 granted severance pay in accordance with Law No. 13 2003 dated March 25, 2003 the Law, which is managed by PT Asuransi Jiwasraya. service costs can no longer be deferred. Entitas anak juga mengakui liabilitas imbalan kerja yang tidak didanai sesuai dengan UUK. Berdasarkan UUK tersebut entitas anak diharuskan untuk membayar uang pesangon, uang penghargaan masa kerja dan uang penggantian hak kepada karyawan apabila persyaratan yang ditentukan dalam UUK tersebut terpenuhi. Perusahaan memberikan hak pensiun untuk pegawai yang berasal dari eks.PNS Dephub sesuai dengan Peraturan Pemerintah No. 64 tahun 2007 melalui PT Taspen, dan memberikan jaminan pensiun bagi pegawai eks.Perum dan Persero yang direkrut sebelum Agustus 2009 melalui PT Asuransi Jiwasraya. Sedangkan untuk pegawai yang direkrut sesudah Agustus 2009 diberikan pesangon sesuai Undang-undang Ketenagakerjaan No. 132003 tanggal 25 Maret 2003 UUK yang dikelola melalui PT Asuransi Jiwasraya. Sebagai tambahan, Perusahaan juga mengakui kewajiban imbalan pasca-kerja lainnya berupa masa persiapan pensiun dan imbalan jangka panjang lainnya berupa penghargaan masa bhakti dan tunjangan cuti. Tidak terdapat pendanaan yang disisihkan sehubungan dengan imbalan kerja ini. In addition, the Company also provides other post- employment benefit i.e. Pension preparation year or MPP and other long-term employee benefits i.e. Long-service award and leave allowance. No funding has been made to these benefit schemes. 33Parts
» annual report 2015.compressed
» Pusdiklat Ir. H. Djuanda Ir. H. Juanda Training Center
» Balai Pelatihan Operasi dan Pemasaran Training Center of Operations and Marketing
» Balai Pelatihan Teknik Perkeretaapian Railway Technical Training Centers
» Balai Pelatihan Teknik Traksi Traction Engineering Training Center
» SeminarWorkshop Eksternal External Seminar Workshop
» Top 10 Helpdesk Ticket Top 5 Layanan IT TOP 5 IT DISORDERS
» Direktur Utama Direktur Operasi Direktur Komersial President Director
» Director of Operations Director of Commerce
» Director of Human Resources, General and Information Technology Director of Facility Management
» Direktur Logistik dan Pengembangan Usaha Direktur Aset Tanah dan Bangunan
» Director of Logistics and Business Development Director of Assets Land and Buildings
» Direktur Keuangan annual report 2015.compressed
» Penugasan Audit Investigatif Investigative Audit Assignment
» Laporan Pelaksanaan Tugas Corporate Secretary Roles Performance Report of Corporate
» Corporate Oice and Board Administration General Afair
» Corporate Document Management Penugasan Audit Khusus Tahun 2015 Special Audit Assignment 2015
» Corporate Sosial Responsibility Penugasan Audit Khusus Tahun 2015 Special Audit Assignment 2015
» Corporate Public Relations Quality Assurance Good Corporate Governance
» Daftar Press Release di Website Tahun 2015 Press Release Websites list in 2015
» Daftar Informasi yang Dimuat di Media List of Information Published to the Media
» UMUM annual report 2015.compressed
» Pendirian dan Legalitas GENERAL
» Establishment and Legality GENERAL
» Purposes and Objectives GENERAL
» UMUM lanjutan annual report 2015.compressed
» Purposes and Objectives continued
» Wilayah Kerja GENERAL continued
» Operation Regions GENERAL continued
» Susunan Dewan Komisaris dan Direksi
» Board of Commissioners and Directors
» KETENTUAN PERKERETAAPIAN annual report 2015.compressed
» General Regulation and Subsidies
» KETENTUAN PERKERETAAPIAN lanjutan annual report 2015.compressed
» Ketentuan Umum dan Subsidi lanjutan
» General Regulation and Subsidies continued
» THE RAILWAYS REGULATIONS continued ENTITAS ANAK
» THE SUBSIDIARIES annual report 2015.compressed
» ENTITAS ANAK lanjutan annual report 2015.compressed
» THE SUBSIDIARIES continued annual report 2015.compressed
» Laporan Keuangan Konsolidasian THE SUBSIDIARIES continued
» Consolidated Financial Statements THE SUBSIDIARIES continued
» Kombinasi Bisnis THE SUBSIDIARIES continued
» Business Combinations THE SUBSIDIARIES continued
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transaction and Balances
» Transaksi Pihak-pihak Berelasi THE SUBSIDIARIES continued
» Transactions with Related Parties
» Transaksi Pihak-pihak Berelasi lanjutan
» Transactions with Related Parties continued
» Persediaan THE SUBSIDIARIES continued
» Inventories THE SUBSIDIARIES continued
» Biaya Dibayar Dimuka THE SUBSIDIARIES continued
» Prepaid Expenses THE SUBSIDIARIES continued
» Properti Investasi THE SUBSIDIARIES continued
» Investment Properties THE SUBSIDIARIES continued
» Investasi Pengendalian Bersama Entitas
» Investment in Jointly Controlled Entity
» Aset Tetap THE SUBSIDIARIES continued
» Fixed Assets THE SUBSIDIARIES continued
» Aset Tetap lanjutan THE SUBSIDIARIES continued
» Fixed Assets continued THE SUBSIDIARIES continued
» Hak Pengoperasian Aset Operating Rights of Assets
» Pendapatan Diterima Dimuka THE SUBSIDIARIES continued
» Unearned Revenues THE SUBSIDIARIES continued
» Pajak Penghasilan THE SUBSIDIARIES continued
» Income Tax THE SUBSIDIARIES continued
» Pajak Penghasilan lanjutan THE SUBSIDIARIES continued
» Income Tax continued THE SUBSIDIARIES continued
» Liabilitas Imbalan Kerja THE SUBSIDIARIES continued
» Employment Benefit Obligation THE SUBSIDIARIES continued
» Liabilitas Imbalan Kerja lanjutan
» Employment Benefit Obligation continued
» Pengakuan Pendapatan dan Beban
» Revenue and Expenses Recognition
» Instrumen Keuangan THE SUBSIDIARIES continued
» Financial Instruments THE SUBSIDIARIES continued
» Instrumen Keuangan lanjutan THE SUBSIDIARIES continued
» Financial Instruments continued THE SUBSIDIARIES continued
» Laba Per Saham THE SUBSIDIARIES continued
» Earning Per Share THE SUBSIDIARIES continued
» CASH AND CASH EQUIVALENTS continued
» DANA DIBATASI PENGGUNAANNYA annual report 2015.compressed
» RESTRICTED FUND annual report 2015.compressed
» INVESTASI JANGKA PENDEK annual report 2015.compressed
» INVESTASI JANGKA PENDEK lanjutan
» SHORT TERM - INVESTMENTS continued
» PIUTANG USAHA TRADE RECIEVABLES
» PIUTANG USAHA lanjutan TRADE RECIEVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES annual report 2015.compressed
» PERSEDIAAN lanjutan INVENTORIES continued
» PENDAPATAN YANG MASIH AKAN DITERIMA ACCRUED INCOME
» ACCRUED INCOME continued annual report 2015.compressed
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» Pajak Dibayar Dimuka PERPAJAKAN TAXATION
» Prepaid Tax PERPAJAKAN TAXATION
» Utang Pajak PERPAJAKAN TAXATION
» Taxes Payable PERPAJAKAN TAXATION
» Utang Pajak lanjutan PERPAJAKAN lanjutan TAXATION continued
» Taxes Payable continued PERPAJAKAN lanjutan TAXATION continued
» Rincian Beban Pendapatan Pajak
» Details of Expense Income Taxes
» Pajak Tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred Tax PERPAJAKAN lanjutan TAXATION continued
» Pajak Tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred Tax continued PERPAJAKAN lanjutan TAXATION continued
» ASET LANCAR LAINNYA OTHER CURRENT ASSETS
» INVESTASI VENTURA BERSAMA INVESTMENT IN JOINT VENTURE
» INVESTASI VENTURA BERSAMA lanjutan INVESTMENT IN JOINT VENTURE continued
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» HAK PENGOPERASIAN ASET PRASARANA
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» BEBAN AKRUAL ACCRUED EXPENSES
» PENDAPATAN DITERIMA DIMUKA UNEARNED REVENUE
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» LIABILITAS LANCAR LAINNYA OTHER CURRENT LIABILITIES
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» LONG-TERM LOAN - NET-OFF SETELAH DIKURANGI BAGIAN
» OTHER LONG-TERM LIABILITIES annual report 2015.compressed
» OTHER LONG-TERM LIABILITIES continued
» GOVERNMENT EQUITY PARTICIPATION annual report 2015.compressed
» ADDITIONAL OF GOVERMENT CAPITAL
» PENGGUNAAN LABA BERSIH PERUSAHAAN DISTRIBUTION OF THE COMPANYS NET PROFIT
» SELISIH LIKUIDASI DIFFERENCE LIQUIDATION
» KEPENTINGAN NON PENGENDALI NON CONTROLLING INTEREST
» PENDAPATAN REVENUES annual report 2015.compressed
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» TRANSAKSI DENGAN PIHAK BERELASI TRANSACTIONS WITH RELATED PARTIES
» SUBSIDI PEMERINTAH GOVERNMENT SUBSIDIES
» SUBSIDI PEMERINTAH lanjutan GOVERNMENT SUBSIDIES continued
» LABA PER SAHAM EARNINGS PER SHARE
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» Risiko Pasar KEBIJAKAN MANAJEMEN RISIKO RISK MANAGEMENT POLICIES
» Market Risk KEBIJAKAN MANAJEMEN RISIKO RISK MANAGEMENT POLICIES
» Risiko Pasar lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Market Risk continued KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Risiko Kredit KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Credit Risk KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Risiko Likuiditas KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Liquidity Risk KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Risiko Likuiditas lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Liquidity Risk continued KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Nilai Wajar KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Fair Value KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Pengelolaan Modal KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Capital Management KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Pengelolaan Modal lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Perjanjian Penyerahan Jasa Angkutan Barang
» Freight Service Delivery Agreements
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian Sewa PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Lease agreement PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Bangun-Kelola-Serah PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Built-Operate-Transfer PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Land PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» KONTIJENSI CONTINGENCIES annual report 2015.compressed
» KONTIJENSI lanjutan CONTINGENCIES continued
» Permasalahan Kerjasama Operasi KONTIJENSI lanjutan CONTINGENCIES continued
» Joint Operation Problems KONTIJENSI lanjutan CONTINGENCIES continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERSETUJUAN LAPORAN KEUANGAN APPROVAL OF FINANCIAL STATEMENTS
» 19-20 annual report 2015.compressed
» 20-21 annual report 2015.compressed
» 21-22 annual report 2015.compressed
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