Pajak tangguhan Deferred tax
e. Pajak tangguhan
e. Deferred tax
Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2011, 31 Desember 2010 dan 1 Januari 2010 adalah sebagai berikut: The details of deferred tax assets and liabilities as of 31 December 2011, 31 December 2010 and 1 January 2010 were as follows: 1 Januari 2011 2010 January 2010 Aset pajak tangguhan Deferred tax assets Perusahaan: The Company: Penyisihan imbalan kerja karyawan 2,572,224 2,505,766 2,257,692 Provision for employee benefits Penyisihan penurunan nilai aset Provision for impairment of keuangan 2,112,690 576,139 138,103 financial assets Setoran saham dalam Capital contribution in the form bentuk aset 928,919 928,919 - of assets Aset tetap 530,733 568,831 694,150 Fixed assets Provision for bonuses and Cadangan bonus dan insentif 404,869 372,968 151,248 incentives Penyisihan penurunan Provision for impairment of nilai aset Non-Free Non-Free and dan Non-Clear 261,659 261,674 293,078 Non-Clear assets Penyisihan penurunan Provision for decline in nilai persediaan 132,873 66,609 108,307 value of inventories Liabilitas lain-lain 116,736 115,984 89,996 Other liabilities Aset dan liabilitas sewa Finance lease assets pembiayaan yang terkait 25,373 20,693 16,663 and related liabilities Rugi fiskal yang dibawa ke masa depan - - 928,969 Tax loss carry forward Biaya emisi belum Unamortised debt diamortisasi 73,736 - - issuance cost 6,961,594 5,376,197 4,644,880 2011 2010 Aset pajak tangguhan Deferred tax assets at the awal tahun 5,376,197 4,644,880 beginning of the year Dicatat pada ekuitas - 1,058,400 Charged to equity Dikreditkandibebankan Creditedcharged to pada laporan laba-rugi consolidated statement of komprehensif konsolidasian 1,585,397 327,083 comprehensive income Aset pajak tangguhan pada Deferred tax assets akhir tahun 6,961,594 5,376,197 at the end of the year 1 Januari 2011 2010 January 2010 Entitas Anak: Subsidiaries: Aset tetap 331,226 39,664 16,257 Fixed assets Penyisihan imbalan kerja karyawan 113,688 95,546 104,257 Provision for employee benefits Pendapatan tangguhan 82,422 316,452 658,968 Deferred revenue Penyisihan penurunan nilai 45,756 40,309 41,920 Provision for impairment Rugi fiskal yang dibawa ke masa depan 3,508 30,177 43,170 Tax loss carry forward Provision for bonuses and Cadangan bonus dan insentif 1,345 4,197 2,629 incentives Penyisihan untuk biaya Provision for decomissioning pembongkaran dan restorasi 1,160 2,998 2,821 and site restoration Biaya yang tidak terpulihkan - 604,518 709,973 Unrecovered cost Aset minyak dan gas bumi 7,513 439,253 335,559 Oil and gas properties Lain-lain 1,774 66,356 157,468 Others 573,366 752,570 1,369,390 Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PERTAMINA | Laporan Tahunan - Annual Report 2011 451 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5165 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 DAN 1 JANUARI 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 201 0 AND 1 JANUARY 2010 Expressed in millions of Rupiah, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continuedParts
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» PT Pertamina Persero Perusahaan Company Profile
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» PT PT Entitas Anak dan Perusahaan Asosiasi Subsidiaries and associates Entitas Anak Subsidiaries
» Entitas Anak dan Perusahaan Asosiasi
» Dasar Basis of preparation of the consolidated Perubahan Changes
» Standar baru dan revisi yang diadopsi oleh Grup lanjutan New and amended standards adopted by
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Prinsip konsolidasi lanjutan Principles of consolidation continued Transaksi-transaksi
» Aset keuangan lanjutan Financial assets continued
» Aset yang dicatat berdasarkan biaya Assets
» Aset yang tersedia untuk dijual Assets classified as available for sale
» Biaya dibayar di muka Prepayments Investasi jangka panjang Long-term investments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Oil IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset minyak dan gas serta panas bumi
» Utang usaha dan utang lain-lain Trade and other payables Penyisihan untuk biaya pembongkaran dan
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Pengakuan Revenue and expense recognition continued
» Program pensiun dan imbalan kerja Pension plan and employee benefits
» Pension IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pension Transaksi dan saldo dalam mata uang Foreign currency transactions and balances
» Foreign currency transactions and balances Pajak penghasilan Income tax
» Biaya emisi penerbitan obligasi Ventura bersama Joint venture
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING ESTIMASI CRITICAL
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» Penambahan 30 participating interest PT Addition of PT PHE West Madura’s 30
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» DANA YANG DIBATASI PENGGUNAANNYA – RESTRICTED FUNDS – NET
» DANA YANG DIBATASI PENGGUNAANNYA – RESTRICTED FUNDS – NET continued
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan TRADE
» Piutang atas penggantian biaya subsidi
» Piutang atas penggantian biaya program
» Piutang imbalan jasa pemasaran Receivables for marketing fees
» Piutang atas penggantian biaya subsidi Receivables
» Piutang atas penggantian biaya subsidi Piutang PT Pertamina EP PT Pertamina EP’s receivables
» Piutang PHE lanjutan PHE’s receivables continued
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET MINYAK DAN GAS SERTA PANAS BUMI OIL GAS AND GEOTHERMAL PROPERTIES
» Goodwill Goodwill ASET LAIN-LAIN - BERSIH lanjutan OTHER ASSETS - NET continued
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG KEPADA PEMERINTAH DUE TO THE GOVERNMENT
» Nilai lawan Conversion account Penerimaan negara dari aktivitas usaha
» Penerimaan negara dari aktivitas usaha Penyelesaian Settlement
» Penyelesaian Settlement Pinjaman UTANG KEPADA PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Liabilitas UTANG KEPADA PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» Pinjaman bank lanjutan Bank loans continued
» UTANG OBLIGASI BONDS PAYABLES UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» Penyisihan imbalan kerja karyawan Provision for employee benefits
» Penyisihan Provision for employee benefits continued
» Penyisihan Provision for employee benefits continued Biaya imbalan kerja Employee benefits expense
» Biaya imbalan kerja lanjutan Employee benefits expense continued
» KEPENTINGAN NON-PENGENDALI NON -CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» Equity adjustments EQUITY ADJUSTMENTS
» Equity adjustments continued EQUITY ADJUSTMENTS
» PENYESUAIAN TERHADAP PENYESUAIAN TERHADAP PENYESUAIAN TERHADAP EQUITY ADJUSTMENTS
» PENYESUAIAN TERHADAP EQUITY ADJUSTMENTS
» UANG MUKA DIVIDEN DAN LAIN-LAIN DIVIDEND ADVANCES AND OTHERS
» SALDO LABA lanjutan RETAINED EARNINGS continued
» SALDO LABA lanjutan RETAINED EARNINGS continued PENJUALAN DALAM
» DOMESTIC SALES OF CRUDE OIL, NATURAL GAS, PENGGANTIAN BIAYA
» Pajak dibayar di muka lanjutan Prepaid taxes continued Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Pajak kini lanjutan Current taxes continued
» Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat ketetapan pajak lanjutan Tax assessment letters continued
» 483,298 Current portion SALDO DAN RELATED PARTIES
» SALDO DAN SALDO DAN RELATED PARTIES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Kontrak Kerja Sama KKS lanjutan Production
» Kontrak Kerjasama KKS PT Pertamina EP PT Pertamina EP’s Cooperation Contract
» Perjanjian kerjasama dengan pihak-pihak Cooperation arrangements with the parties in
» Perjanjian kerjasama PHE dengan pihak-
» Perjanjian kerjasama PHE dengan pihak- Kepemilikan secara langsung Perusahaan
» Operasi Sendiri Kontrak Operasi Bersama KOB a.
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» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Risiko pasar lanjutan Market risk continued
» Risiko pasar lanjutan Market risk continued Risiko kredit Credit risk
» Risiko kredit lanjutan Credit risk continued
» Risiko likuiditas Liquidity risk
» Manajemen Modal Capital Management
» Komitmen KKS Cooperation Contract commitment
» Perkara hukum lanjutan Legal cases continued
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