Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
19. BEBAN USAHA
19. OPERATING EXPENSES
a. Beban penjualan a. Selling expenses 2011 2010 Promosi dan iklan 709,450 453,285 Advertising and promotion Kompensasi karyawan 130,149 137,208 Employee compensation Provisi dan penghapusan persediaan 59,165 49,961 Inventory provision and write-off Sewa 48,253 45,313 Rental Pengiriman 47,254 50,128 Delivery Jasa profesional 12,437 - Professional fees Perjalanan dan akomodasi 13,517 10,245 Travel and accommodation Transportasi 13,105 13,664 Transportation Penelitian dan pengembangan 12,161 77,675 Research and development Perbaikan dan pemeliharaan 6,960 2,963 Repairs and maintenance Kantor dan administrasi 5,619 3,554 Office and administration Sumbangan dan perjamuan 3,870 4,750 Donation and entertainment Rokok untuk pegawai 3,045 2,932 Cigarettes for employees Honorarium 2,719 22,710 Honorarium Listrik, air dan telepon 2,316 6,228 Electricity, water and telephone Beban bank 2,028 1,375 Bank charges Jasa technical and advisory 1,501 3,369 Technical and advisory fees Perijinan dan pajak 356 7,516 Tax and licenses Lain-lain masing-masing di bawah Rp 2.000 2,869 1,968 Others each below Rp 2,000 1,076,774 894,844 b. Beban umum dan administrasi b. General and administrative expenses 2011 2010 Kompensasi karyawan 276,108 318,969 Employee compensation Jasa technical and advisory 63,286 59,330 Technical and advisory fees Biaya legal 50,918 - Legal expense Jasa profesional 29,662 9,744 Professional fees Penyusutan 35,325 30,664 Depreciation Perbaikan dan pemeliharaan 20,837 30,111 Repairs and maintenance Pelatihan dan pengembangan 17,363 17,174 Training and development Listrik, air dan telepon 16,801 9,176 Electricity, water and telephone Perjalanan dan akomodasi 11,885 10,149 Travel and accommodation Asuransi 10,179 8,256 Insurance Kantor dan administrasi 7,921 7,027 Office and administration Pension recharge 7,209 3,629 Pension recharge Penurunan nilai aset tetap 6,654 31,136 Impairment of fixed assets Perijinan dan pajak 6,295 4,383 Tax and licenses Honorarium 6,210 2,932 Honorarium Pengiriman 5,849 6,116 Delivery Sewa 5,610 6,140 Rental Sumbangan dan perjamuan 3,025 3,787 Donation and entertainment Beban bank 2,557 3,551 Bank charges Amortisasi goodwill - 9,538 Amortisation of goodwill Lain-lain masing-masing di bawah Rp 2.000 2,000 2,805 Others each below Rp 2,000 585,694 574,617 Lihat Catatan 20 untuk informasi mengenai transaksi beban usaha dengan pihak berelasi. See Note 20 for the information on operating expenses transacted with related parties.Parts
» Bentoel Group 2011 Annual Report
» Peraturan Pemerintah Cukai Ketersediaan Bahan Baku Pelanggaran Hak Kekayaan Intelektual
» Pendirian dan informasi lainnya
» Establishment and other information
» INFORMASI UMUM INFORMASI UMUM lanjutan
» Anggaran Dasar GENERAL INFORMATION continued
» Articles of Association GENERAL INFORMATION continued
» Perubahan struktur permodalan GENERAL INFORMATION continued
» Changes in capital structure
» INFORMASI UMUM lanjutan Bentoel Group 2011 Annual Report
» Perubahan struktur permodalan lanjutan
» Changes in capital structure continued
» Struktur Grup GENERAL INFORMATION continued
» Group structure GENERAL INFORMATION continued
» Dewan Komisaris, Direksi, dan Karyawan
» Board of Commissioners, Board of
» Dasar penyusunan laporan keuangan
» Prinsip-prinsip konsolidasi IKHTISAR KEBIJAKAN AKUNTANSI
» Principles of consolidation IKHTISAR KEBIJAKAN AKUNTANSI
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI
» Penjabaran mata uang asing lanjutan
» Foreign currency translation continued
» Piutang usaha IKHTISAR KEBIJAKAN AKUNTANSI
» Trade receivables IKHTISAR KEBIJAKAN AKUNTANSI
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI
» Persediaan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI
» Inventories continued IKHTISAR KEBIJAKAN AKUNTANSI
» Aset tetap IKHTISAR KEBIJAKAN AKUNTANSI
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI
» Aset tetap lanjutan IKHTISAR KEBIJAKAN AKUNTANSI
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI
» Aset yang dimiliki untuk dijual
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI
» Pengakuan pendapatan Revenue recognition
» Sewa Leases IKHTISAR KEBIJAKAN AKUNTANSI
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Perpajakan IKHTISAR KEBIJAKAN AKUNTANSI
» Taxation IKHTISAR KEBIJAKAN AKUNTANSI
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI
» Dividen IKHTISAR KEBIJAKAN AKUNTANSI
» Dividend IKHTISAR KEBIJAKAN AKUNTANSI
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Pelaporan segmen IKHTISAR KEBIJAKAN AKUNTANSI
» Segment reporting IKHTISAR KEBIJAKAN AKUNTANSI
» Estimasi dan pertimbangan akuntansi
» PIUTANG USAHA Bentoel Group 2011 Annual Report
» TRADE RECEIVABLES Bentoel Group 2011 Annual Report
» PIUTANG USAHA lanjutan Bentoel Group 2011 Annual Report
» TRADE RECEIVABLES continued Bentoel Group 2011 Annual Report
» PERSEDIAAN Bentoel Group 2011 Annual Report
» INVENTORIES Bentoel Group 2011 Annual Report
» PERSEDIAAN lanjutan Bentoel Group 2011 Annual Report
» INVENTORIES continued Bentoel Group 2011 Annual Report
» ASET TETAP Bentoel Group 2011 Annual Report
» FIXED ASSETS Bentoel Group 2011 Annual Report
» ASET TETAP lanjutan Bentoel Group 2011 Annual Report
» FIXED ASSETS continued Bentoel Group 2011 Annual Report
» PINJAMAN JANGKA PENDEK SHORT-TERM BORROWINGS
» ACCRUALS Bentoel Group 2011 Annual Report
» UTANG OBLIGASI BONDS PAYABLE
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS OBLIGATION
» Pajak penghasilan badan dibayar di
» Pajak dibayar di muka lainnya
» Other prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar di muka lainnya lanjutan
» Other prepaid taxes continued
» Utang pajak penghasilan badan
» Corporate income tax payable
» Utang pajak lainnya PERPAJAKAN lanjutan TAXATION continued
» Other taxes payable PERPAJAKAN lanjutan TAXATION continued
» Bebanmanfaat pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expensebenefit PERPAJAKAN lanjutan TAXATION continued
» 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
» Surat ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessments PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan
» Tax assessments continued PERPAJAKAN lanjutan TAXATION continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued DIVIDEN KAS CASH DIVIDENDS
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS LABA BERSIH PER SAHAM
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD 2011
» BEBAN USAHA Bentoel Group 2011 Annual Report
» Beban penjualan Selling expenses
» Beban umum dan administrasi General and administrative expenses
» Sifat transaksi dan hubungan
» INFORMASI MENGENAI PIHAK BERELASI
» RELATED PARTY INFORMATION continued b.
» Significant balances with related parties
» Transaksi signifikan dengan pihak
» Significant transaction with related parties
» INFORMASI SEGMEN Bentoel Group 2011 Annual Report
» Segmen operasi Operating segment
» INFORMASI SEGMEN lanjutan Bentoel Group 2011 Annual Report
» Segmen operasi lanjutan Operating segment continued
» Segmen geografis Geographical segment
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» KOMITMEN, PERJANJIAN, DAN LIABILITAS KONTIJENSI YANG SIGNIFIKAN
» SIGNIFICANT COMMITMENTS, AGREEMENT AND CONTINGENCIES
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
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