Income Tax THE SUBSIDIARIES continued
The original consolidated financial statements included herein are in the Indonesian language
PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
Tanggal 31 Desember 2015 dan as of December 31, 2015
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
untuk tahun yang berakhir pada tanggal tersebut and for the year then ended
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN
5. 5.
- -
- -
PENERAPAN STANDAR AKUNTANSI KEUANGAN BARU DAN REVISI PSAK DAN INTERPRETASI
STANDAR AKUNTANSI KEUANGAN ISAK lanjutan ADOPTION OF NEW AND REVISED STATEMENTS
OF FINANCIAL
ACCOUNTING STANDARDS
“PSAK” AND
INTERPRETA-TIONS OF
PSAK “ISAK” continued
Keuntungan yang diharapkan atas aset program tidak lagi diakui dalam laba atau rugi. Keuntungan
yang diharapkan digantikan dengan mengakui pendapatan bunga atau beban atas program
manfaat pasti bersih atau liabilitas dalam laba atau rugi, yang dihitung menggunakan tingkat diskonto
untuk mengukur kewajiban pensiun.
Biaya jasa lalu yang belum menjadi hak karyawan tidak bisa lagi ditangguhkan dan diakui periode
mendatang. Semua biaya jasa lalu akan diakui lebih awal ketika amandemenkurtailmen terjadi atau
ketika Grup mengakui biaya restrukturisasi atau biaya pemutusan terkait.
Expected return on plan assets will no longer be recognized in profit or loss. Expected return are
replaced by recognizing interest income or expense on the net defined benefit asset or
liability in profit or loss, which is calculated using the discount rate used to measure the pension
obligation.
Unvested past service costs can no longer be deferred and recognized over the future vesting
period. Instead, all past service costs will be recognized
at the
earlier of
when the
amendmentcurtailment occurs
or when the
Group recognizes
related restructuring
or termination costs.
Such changes are made in order that the net pension assets or liabilities are recognized in the
consolidated statement of financial position to reflect the full value of the plan deficit or surplus.
Perubahan tersebut dibuat agar aset atau liabilitas pensiun
bersih diakui
dalam posisi
laporan keuangan konsolidasian untuk menggambarkan
nilai penuh dari defisit atau surplus program.
Aset pajak tangguhan Deferred tax assets Long-term
Liabilitas imbalan kerja employees
jangka panjang benefits liabilities
Utang iuran pensiun Lump-sum pension
sekaligus contribution liabilities
Saldo laba: Belum diten- Retained earnings:
tukan penggunaanya Unappropriated
Komponen ekuitas lainnya Other components of equity
Keuntungan kerugian atas Loss on employee
liabilitas imbalan kerja benefits liabilities
Kepentingan non pengendali
Non-controlling interests 103.001.247
disajikan kembali 1 Januari 2014
88.845.596 2.098.790.650
2.187.636.246 Penyesuaian
1 Januari 2014 as previously reported
adjustments as restated
Penyajian kembali laporan keuangan konsolidasian tersebut juga telah memperhitungkan manfaat
imbalan kerja atas Pensiun eks. PNS, masa persiapan pensiun, cuti besar dan imbalan masa
bhakti yang pada laporan keuangan konsolidasian terdahulu
belum diperhitungkan.
Dampak dari
penyajian kembali adalah sebagai berikut: The
restatement of
consolidated financial
statements also take into account of employee benefit such as benefit pension ex. civil servant,
pension preparation year, preretirement benefits and
repatriation costs
which in
previous consolidated financial statements have not been
taken into
account. The
impact of
the restatement is as follows:
January 1, 2014 January 1, 2014
Restatement
17.290 849.965.500
1.499.449.298 649.483.798
103.018.537 penyajian kembali
496.263.202 496.263.202
168.414.027 400.070.315
568.484.342
- 2.238.554
-
2.238.554 dilaporkan sebelumnya
43
The original consolidated financial statements included herein are in the Indonesian language
PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
Tanggal 31 Desember 2015 dan as of December 31, 2015
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
untuk tahun yang berakhir pada tanggal tersebut and for the year then ended
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN
5. 5.
` Aset pajak tangguhan
Deferred tax assets Liabilitas imbalan kerja
Long-term employees jangka panjang
benefits liabilities Utang iuran pensiun
Lump-sum pension sekaligus
contribution liabilities Saldo laba: Belum diten-
Retained earnings: tukan penggunaanya
Unappropriated Komponen ekuitas lainnya
Other components of equity Keuntungan kerugian atas
loss on employee liabilitas imbalan kerja
benefits liabilities Kepentingan non
pengendali Non-controlling interests
Beban umum dan General and administrative
Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut
As of December 31, 2014 and for the year then ended
PENERAPAN STANDAR AKUNTANSI KEUANGAN BARU DAN REVISI PSAK DAN INTERPRETASI
STANDAR AKUNTANSI KEUANGAN ISAK lanjutan ADOPTION OF NEW AND REVISED STATEMENTS
OF FINANCIAL
ACCOUNTING STANDARDS
“PSAK” AND
INTERPRETA-TIONS OF
PSAK “ISAK” continued
128.114.061 546.746.996
95.036.852 2.169.800.202
Restatement 2.264.837.054
dilaporkan sebelumnya penyajian kembali
disajikan kembali December 31, 2014
as previously reported adjustments
December 31, 2014
416.763.202 416.763.202
- 1.658.086.161
2.002.337.914 344.251.753
98.036.475 20.799
98.057.274 31 Desember 2014
Penyesuaian 31 Desember 2014
as restated 418.632.935
- 51.636.823
51.636.823 administrasi
expenses Beban keuangan
Finance expenses Beban manfaat pajak
Tax benefit expenses tangguhan - neto
Deferred - net Pendapatan beban
Other comprehensive komprehensif lain -
income loss - setelah pajak
net of tax
• •
49.398.270 49.398.270
1.271.892.194 239.144.570
1.511.036.764
PSAK 46 revised 2014, Income Taxes
1.324.811.009 38.155.824
The Group measures its investment properties using the fair value model. As a result of the
application of the amendments to PSAK 46, the management reviewed the Group’s investment
property portfolios and concluded that none of the Group’s investment properties are held
under a business model whose objective is to consume substantially all of the economic
benefits embodied in the investment properties over time, rather than through sale. Based on
management’s assessment, the Group is not recognizing any deferred taxes on changes in
fair value of the investment properties as the Group is not subject to any income taxes on
disposal of its investment properties. The amendments to PSAK 46: 1 remove
references to final tax which was previously scoped in the standard; and 2 establish a
rebuttable presumption that the carrying amount of an investment property measured using the
fair value model in PSAK 13, Investment Property will be recovered entirely through sale.
PSAK 46 revisi 2014, Pajak Penghasilan
Grup mengukur
properti investasi
dengan menggunakan model nilai wajar. Sebagai hasil dari
penerapan amandemen PSAK 46, manajemen telah melakukan reviu portofolio properti investasi Grup
dan menyimpulkan
bahwa tidak
ada properti
investasi Grup yang dimiliki dalam model bisnis yang bertujuan untuk mengonsumsi secara substantial
seluruh manfaat ekonomis atas investasi properti dari waktu ke waktu, bukan melalui penjualan.
Berdasarkan penilaian
manajemen, Grup
tidak mengakui pajak tangguhan atas perubahan nilai
wajar dari properti investasi, dimana Grup tidak dikenakan pajak penghasilan atas penjualan properti
investasi. Amandemen terhadap PSAK 46: 1 menghilangkan
pengaturan pajak penghasilan pajak final yang
sebelumnya termasuk dalam ruang lingkup standar, dan
2 menetapkan
praduga rebuttable
presumption bahwa
jumlah tercatat
properti investasi yang diukur menggunakan model nilai
wajar dalam PSAK 13, Properti Investasi akan dipulihkan sepenuhnya melalui penjualan.
180.393.570 803.662.427
1.286.655.185 -
623.268.857
44