Pajak Penghasilan Ikhtisar Kebijakan Akuntansi dan Pelaporan
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain
PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 45 - Pajak tangguhan diukur dengan
menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada
tanggal laporan posisi keuangan. Pajak tangguhan dibebankan atau dikreditkan
dalam laporan rugi dan penghasilan komprehensif lain konsolidasian, kecuali
pajak tangguhan yang dibebankan atau dikreditkan langsung ke ekuitas.
Deferred tax is calculated at the tax rates that have been enacted or substantively
enacted at the consolidated statement of financial position date. Deferred tax is
charged to or credited in the consolidated statements of loss and other
comprehensive income, except when it relates to items charged to or credited
directly to equity, in which case the deferred tax is also charged to or credited directly to
equity.
Nilai tercatat aset pajak tangguhan ditinjau kembali pada tanggal laporan posisi
keuangan dan nilai tercatat tersebut diturunkan apabila laba fiskal tidak mungkin
memadai untuk mengkompensasi sebagian atau semua aset pajak tangguhan.
Penurunan tersebut harus disesuaikan kembali apabila besar kemungkinan laba
fiskal memadai untuk kompensasi tersebut. The carrying amount of a deferred tax asset
is reviewed at each consolidated statement of financial position date and is reduced to
the extent that it is no longer probable that sufficient taxable income will be available to
allow the benefit of part or all of that deferred tax asset to be utilized. Any such
reduction is reversed to the extent that it becomes probable that sufficient taxable
income would be available.
Aset dan liabilitas pajak tangguhan disajikan di laporan posisi keuangan, kecuali aset
dan liabilitas pajak tangguhan untuk entitas yang berbeda, atas dasar kompensasi
sesuai dengan penyajian aset dan liabilitas pajak kini.
Deferred tax assets and liabilities are offset in the consolidated statement of financial
position, except if these are for different legal entities, in the same manner the
current tax assets and liabilities are presented.
Perubahan atas liabilitas pajak dicatat ketika hasil pemeriksaan diterima atau, jika
banding diajukan oleh Grup, ketika hasil banding ditentukan.
Amendments to tax obligations are recorded when an asessment is received
or, if appealed against by Group, when the result of the appeal has been determined.