Pajak Penghasilan Income Tax
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
p. Pajak Penghasilan p. Income Tax Beban pajak tahun berjalan dihitung berdasarkan taksiran penghasilan kena pajak tahun berjalan. Aset dan liabilitas pajak tangguhan diakui atas beda temporer antara dasar komersial dan pajak atas aset dan liabilitas pada setiap tanggal pelaporan. Manfaat pajak masa mendatang, seperti rugi fiskal yang dapat dikompensasi, diakui apabila kemungkinan besar jumlah manfaat pajak pada masa mendatang tersebut dapat direalisasikan. Current tax expense is provided based on the estimated taxable income for the current year. Deferred tax assets and liabilities are recognized for temporary differences between the financial and the tax bases of assets and liabilities at each reporting date. Future tax benefits, such as the carry-forward of unused tax losses, are also recognized to the extent that realization of such benefits is probable. Pajak tangguhan dihitung dengan menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada tanggal neraca. Perubahan nilai tercatat aset dan liabilitas pajak tangguhan yang disebabkan oleh perubahan tarif pajak dibebankan pada tahun berjalan. Aset dan liabilitas pajak tangguhan dari masing-masing entitas disajikan dalam jumlah bersih pada neraca konsolidasi. Deferred tax is calculated at the tax rates that are expected to have been enacted or substantively enacted at the balance sheet date. Changes in carrying amount of deferred tax assets and liabilities, due to a change in tax rates is charged to current year operations. The deferred tax assets and liabilities of each entity are presented as net amounts in the consolidated balance sheets. Perubahan terhadap kewajiban perpajakan dicatat pada saat hasil ketetapan diterima atau apabila Perusahaan dan Anak Perusahaan mengajukan keberatan, pada saat keputusan atas keberatan tersebut ditentukan. Amendment to tax obligations is recorded when an assessment is received or, if appealed by the Company and Subsidiaries, when the result of the appeal is determined.q. Liabilitas Diestimasi atas Kesejahteraan Karyawan
Parts
» financial report as per 30 september 2011 unaudite
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued Penawaran Umum
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Indirect Ownership continued financial report as per 30 september 2011 unaudite
» Basis of Preparation of the Consolidated Financial Statements
» Prinsip-prinsip Laporan Principles of Consolidation and Separate Financial Statements continued
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties Persediaan Inventories
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Properti Investasi Investment Properties
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition Foreign Currency
» Pajak Penghasilan Income Tax
» Liabilitas Diestimasi atas Kesejahteraan Karyawan Estimated Liability for Employees’ Benefits
» Informasi Segmen Segment Information
» Hutang Obligasi Bonds Payable Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan Financial Instrument continued i
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES financial report as per 30 september 2011 unaudite
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» GOODWILL GOODWILL financial report as per 30 september 2011 unaudite
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG OBLIGASI BONDS PAYABLE
» HUTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS DIESTIMASI ESTIMATED LIABILITY FOR EMPLOYEES’
» PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI PADA ANAK PERUSAHAAN NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN DIFFERENCE ARISING
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”, Ashmore
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» Nationwide policy agreement Satellite lease agreement
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian dengan Termination of the Appointment of the Payment cut-off date and arrangement
» Perjanjian dengan PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN financial report as per 30 september 2011 unaudite
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENT
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNT
» PERNYATAAN STANDAR NEW AND PERNYATAAN STANDAR NEW AND
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