Perpajakan lanjutan Taxation continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
r. Perpajakan lanjutan
r. Taxation continued
Koreksi terhadap kewajiban perpajakan dicatat pada saat surat ketetapan pajak diterima atau jika Perseroan dan entitas anak mengajukan banding, apabila: 1 pada saat hasil dari banding tersebut ditetapkan, kecuali bila terdapat ketidakpastian yang signifikan atas hasil banding tersebut, maka koreksi berdasarkan surat ketetapan pajak terhadap kewajiban perpajakan tersebut dicatat pada saat pengajuan banding dibuat, atau 2 pada saat dimana berdasarkan pengetahuan dari perkembangan atas kasus lain yang serupa dengan kasus yang sedang dalam proses banding, berdasarkan ketentuan dari Pengadilan Pajak atau Mahkamah Agung, dimana hasil yang diharapkan dari proses banding secara signifikan tidak pasti, maka pada saat tersebut perubahan kewajiban perpajakan berdasarkan ketetapan pajak diakui. Amendments to taxation obligations are recorded when an assessment is received or, for amounts appealed against by the Company and its subsidiaries, when: 1 the result of the appeal is determined, unless there is significant uncertainty as to the outcome of such appeal, in which event the impact of the amendment of tax obligations based on an assessment is recognized at the time making such appeal, or 2 at the time based on knowledge of developments in similar cases involving matters appealed, based on rulings by the Tax Court or the Supreme Court, that a positive appeal outcome is adjudged to be significantly uncertain, in which event the impact of an amendment of tax obligations based on the assessment amounts appealed is recognized. Pajak tangguhan dihitung dengan menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada tanggal laporan posisi keuangan. Perubahan nilai tercatat aset dan liabilitas pajak tangguhan yang disebabkan oleh perubahan tarif pajak dibebankan pada tahun berjalan, kecuali untuk transaksi-transaksi yang sebelumnya telah langsung dibebankan atau dikreditkan ke ekuitas. Deferred tax is calculated at the tax rates that have been enacted or substantively enacted at the statements of financial position. Changes in the carrying amounts of deferred tax assets and liabilities attributable to a change in tax rates is recognized in the current year’s statement of income, except to the extent that such change relates to items previously charged or credited to equity. s. Modal saham yang diperoleh kembali s.Parts
» Laporan Tahunan | Semen Indonesia
» UMUM GENERAL Laporan Tahunan | Semen Indonesia
» UMUM lanjutan GENERAL continued
» Dasar penyusunan Perubahan kebijakan akuntansi Changes in accounting policies
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policy continued
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain Trade receivables and other receivables Persediaan Inventories
» Properti Investasi Investment property
» Investasi pada entitas asosiasi Investments in associates
» Aset tetap dan penyusutan lanjutan Fixed assets and depreciation continued
» Sewa lanjutan Leases continued
» Beban tangguhan Deferred charges Liabilitas imbalan kerja Employee benefits liabilities
» Instrumen keuangan Financial instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan Aset keuangan lanjutan Financial assets continued
» Penurunan nilai aset keuangan lanjutan Impairment of financial assets
» Penghentian pengakuan Laporan Tahunan | Semen Indonesia
» Transaksi dan saldo dalam mata uang asing lanjutan Foreign currency
» Pengakuan pendapatan dan beban lanjutan Revenue
» Perpajakan lanjutan Taxation continued
» Modal saham yang diperoleh kembali
» Dividen Dividends Laba per saham dasar
» Penurunan nilai aset non keuangan Impairment of non financial assets
» Penurunan nilai Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pertimbangan Judgements PERTIMBANGAN DAN ESTIMASI JUDGEMENTS AND ESTIMATES
» Pertimbangan lanjutan Judgements continued
» Estimasi Estimation PERTIMBANGAN DAN ESTIMASI lanjutan JUDGEMENTS AND ESTIMATES continued
» Estimasi lanjutan Estimation continued
» Deposito berjangka dan call deposits Time and call deposits
» EK PIUTANG USAHA TRADE RECEIVABLES
» tan ti AIN- AIN ES PERSEDIAAN PERSEDIAAN lanjutan INVENTORIES continued
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset dan liabilitas pajak tangguhan - neto Deferred tax assets and liabilities - net
» Surat Ketetapan Pajak Tax Assessments
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» BEBAN TANGGUHAN DEFERRED CHARGES ASET TETAP lanjutan FIXED ASSETS continued
» Jangka pendek lanjutan PINJAMAN BANK lanjutan BANK LOANS continued
» Jangka pendek lanjutan Jangka panjang
» Jangka panjang lanjutan PINJAMAN BANK lanjutan BANK LOANS continued
» Loan Principal Former Tonasa IV Project Bunga dan Denda Interest and Penalties
» LIABILITAS SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» UTANG USAHA TRADE PAYABLES UTANG USAHA TRADE PAYABLES BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN SALES ADVANCES ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» JA LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» Dana Pensiun Lembaga Keuangan DPLK Dana Pensiun Lembaga Keuangan DPLK
» Program tunjangan kesejahteraan hari tua Old-age benefit program
» MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Laporan Tahunan | Semen Indonesia
» CADANGAN ATAS LINDUNG NILAI ARUS KAS CASH FLOW HEDGE RESERVE
» PENDAPATAN REVENUE BEBAN POKOK PENDAPATAN COST OF REVENUE
» IKATAN COMMITMENTS Laporan Tahunan | Semen Indonesia
» Perjanjian pembelian barang modal lanjutan Capital expenditure agreements continued
» IKATAN lanjutan COMMITMENTS continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Saldo dengan pihak berelasi lanjutan Balances with related parties continued
» IKATAN lanjutan COMMITMENTS continued INFORMASI MENGENAI
» INFORMASI MENGENAI INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI PENTING LAINNYA lanjutan OTHER
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS
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