language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Tiga Bulan Yang Berakhir pada tanggal 31 Maret 2011 dan 2010
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS Three Months Ended
March 31, 2011 and 2010 Expressed in rupiah, unless otherwise stated
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2. IKHTISAR KEBIJAKAN AKUNTANSI POKOK Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
i. Pajak Penghasilan i.
Income Tax
Beban pajak penghasilan tahun berjalan dihitung berdasarkan taksiran penghasilan
kena pajak tahun berjalan. Aset dan liabilitas pajak tangguhan diakui atas perbedaan
temporer antara aset dan liabilitas untuk tujuan komersial dan tujuan perpajakan setiap tanggal
pelaporan. Manfaat pajak pada masa yang akan datang, seperti saldo rugi fiskal yang
belum digunakan, juga diakui apabila besar kemungkinan manfaat pajak tersebut dapat
direalisasikan. Aset dan liabilitas pajak tangguhan diukur
dengan tarif pajak yang diharapkan akan digunakan pada periode ketika aset direalisasi
atau kewajiban dilunasi berdasarkan tarif pajak dan peraturan perpajakan yang berlaku atau
secara substansial diberlakukan pada tanggal neraca. Perubahan nilai tercatat aset dan
liabilitas pajak tangguhan yang disebabkan oleh perubahan tarif pajak dibebankan atau
dikreditkan pada operasi tahun berjalan, kecuali
untuk transaksi-transaksi
yang sebelumnya telah langsung dibebankan atau
dikreditkan ke ekuitas. Current income tax expense is provided based
on the estimated taxable income for the 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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to
apply to the period when the asset is realized or the liability is settled, based on tax rates
and tax laws that have been enacted or substantively enacted at the balance sheet
date. Changes in the carrying amount of deferred tax assets and liabilities due to a
change in tax rates are credited or charged to current year operations, except to the extent
that they relate to items previously charged or
credited to stockholders’ equity. Perubahan terhadap kewajiban perpajakan
diakui pada saat Surat Ketetapan Pajak “SKP” diterima atau, jika Perusahaan
mengajukan keberatanbanding, pada saat keputusan atas keberatanbanding tersebut
telah ditetapkan. Amendment to tax obligation is recorded when
a tax assessment letter is received or, if appealed against by the Company, when the
result of the appeal is determined.
j. Taksiran Kewajiban Imbalan Kerja
