Pajak dibayar di muka lainnya
e. Bebanmanfaat pajak penghasilan
lanjutan e. Income tax expensebenefit continued Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak Perseroan dan entitas anak untuk tahun fiskal 2011 didasarkan atas perhitungan sementara, karena Perseroan dan entitas anak belum menyampaikan Surat Pemberitahuan Tahunan ”SPT” pajak penghasilan badan. In these consolidated financial statements, the amount of the Company’s and subsidiaries’ taxable income for 2011 fiscal year are based on preliminary calculation, as the Company and subsidiaries have not yet been required to submit their annual corporate income tax returns. Untuk tahun fiskal 2010, tidak terdapat perbedaan yang signifikan antara jumlah lebih bayar pajak penghasilan badan Perseroan yang dilaporkan dalam SPT dan laporan keuangan konsolidasian ini. Sementara untuk entitas anak, jumlah utang pajak penghasilan badan yang dilaporkan dalam SPT lebih besar Rp 16,9 miliar dibandingkan dengan yang dilaporkan dalam laporan keuangan konsolidasian ini. Selisih ini sebagian besar disebabkan karena perbedaan jumlah rugi pajak yang dapat digunakan akibat surat ketetapan pajak yang diterima setelah tanggal neraca. For 2010 fiscal year, there was no significant difference between the Company’s corporate tax overpayment reported in the annual corporate income tax return and these consolidated financial statements. Meanwhile, for subsidiaries, there were differences between corporate tax payable reported in the annual corporate income tax returns and these consolidated financial statements amounting to Rp 16.9 billion. These differences were mostly due to different utilisation of tax loss carried forward as stated in the tax assessment letters received after balance sheet date.f. Pajak tangguhan
f. Deferred tax
2011 Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Creditedcharged Pada awal to consolidated Pada akhir tahunAt statements tahun beginning of comprehensive At end of year income of year Aset pajak tangguhan Deferred tax assets Perseroan of the Company Rugi fiskal - 1,186 1,186 Tax loss Keuntungan belum terealisasi 33,541 16,135 17,406 Unrealised profits Provisi penurunan nilai Provision for impairment of piutang usaha 600 238 838 trade receivable Provisi persediaan Provision for obsolete and usang dan tidak lancar 4,356 160 4,516 slow moving inventory Aset tetap 10,763 3,358 7,405 Fixed assets Akrual 3,014 4,640 7,654 Accruals Imbalan kerja 586 1,831 2,417 Employee benefits Kompensasi karyawan 8,849 2,667 6,182 Employee compensation Aset pajak tangguhan Deferred tax assets Perseroan, bersih 61,709 14,105 47,604 of the Company, net Aset pajak tangguhan Deferred tax assets entitas anak, bersih 19,188 3,621 15,567 of subsidiaries, net Aset pajak tangguhan Consolidated konsolidasian, bersih 80,897 17,726 63,171 deferred tax assets, net Liabilitas pajak tangguhan Deferred tax liabilities entitas anak, bersih 20,800 3,802 24,602 of subsidiaries, netParts
» 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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