PERSEDIAAN FS MDS Q3 Sep 2011 after Merger
9. PERPAJAKAN lanjutan
9. TAXATION continued
c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Rekonsiliasi antara laba sebelum pajak penghasilan dengan penghasilan kena pajak Perusahaan adalah sebagai berikut: A reconciliation between the profit before income tax and taxable income of the Company is as follows: 30 September 30 September September 2011 September 2010 Laba sebelum pajak penghasilan 617,766 246,810 Profit before income tax Perbedaan temporer: Temporary differences: Employee benefits - - Kewajiban imbalan kerja 20,305 12,692 obligation Depreciation and - - Penyusutan dan amortisasi 36,112 35,900 amortisation - Provisi untuk persediaan 485 - Provision for inventory - Perbedaan permanen: Permanent differences: - Beban yang tidak dapat dikurangkan 456,290 462,500 Non deductible expense - - Pendapatan yang telah Income subject to - dikenakan pajak final final tax - Bunga 23,646 12,997 Interest - - Sewa 2,086 2,403 Rent - Penghasilan kena pajak 1,033,002 670,702 Taxable income Beban pajak penghasilan Current income tax kini - Perusahaan 258,251 167,675 expense - the Company Pembayaran pajak penghasilan Prepayment of income dimuka - Perusahaan taxes - the Company - Pasal 23 69,789 27,897 Article 23 - - Pasal 25 96,796 24,422 Article 25 - Kurang bayar pajak penghasilan 91,666 115,356 Income tax under-payment Dalam laporan keuangan ini jumlah penghasilan kena pajak periode sembilan bulan yang berakhir 30 September 2011 dan 2010 didasarkan atas perhitungan sementara. In these financial statements, the amount of taxable income for the nine-month period ended 30 September 2011 and 2010 is based on preliminary calculations.Parts
» FS MDS Q3 Sep 2011 after Merger
» UMUM GENERAL UMUM lanjutan GENERAL continued and
» Pendirian dan informasi umum lanjutan
» Establishment and general information
» UMUM lanjutan UMUM lanjutan UMUM lanjutan
» UMUM lanjutan FS MDS Q3 Sep 2011 after Merger
» Penggabungan usaha dengan GENERAL continued
» Penggabungan usaha dengan PT Meadow Indonesia lanjutan
» Merger with GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan laporan keuangan
» Basis of preparation of the financial
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Related parties transactions IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Piutang usaha dan piutang lain-lain
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Beban dibayar dimuka IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prepaid expenses IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa operasi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Operating leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset tetap IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset tetap lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Utang usaha IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Trade payables IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisions IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penghasilan tangguhan Deferred income
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Taxation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Taxation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Segment reporting IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Selisih IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Difference in value from restructuring
» Derivative financial instruments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividend IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» Akuntansi penggabungan usaha RESTATEMENT OF FINANCIAL STATEMENTS
» Merger accounting RESTATEMENT OF FINANCIAL STATEMENTS
» Penyesuaian Adjustments for correction of prior period
» Penyesuaian PENYAJIAN KEMBALI LAPORAN KEUANGAN
» Adjustments for correction of prior period
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PERSEDIAAN FS MDS Q3 Sep 2011 after Merger
» INVENTORIES FS MDS Q3 Sep 2011 after Merger
» ASET TETAP FS MDS Q3 Sep 2011 after Merger
» FIXED ASSETS FS MDS Q3 Sep 2011 after Merger
» ASET TETAP lanjutan FS MDS Q3 Sep 2011 after Merger
» FIXED ASSETS continued FS MDS Q3 Sep 2011 after Merger
» TRADE PAYABLES - THIRD PARTY
» AKRUAL FS MDS Q3 Sep 2011 after Merger
» ACCRUED EXPENSES FS MDS Q3 Sep 2011 after Merger
» PERPAJAKAN FS MDS Q3 Sep 2011 after Merger
» Pajak dibayar dimuka TAXATION
» Beban pajak penghasilan TAXATION
» PERPAJAKAN lanjutan FS MDS Q3 Sep 2011 after Merger
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset pajak tangguhan Deferred tax assets
» PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» PINJAMAN BANK lanjutan BANK LOANS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID IN CAPITAL
» PENCADANGAN SALDO FS MDS Q3 Sep 2011 after Merger
» KOMISI PENJUALAN KONSINYASI - BERSIH COMMISSION FROM CONSIGNMENT SALES -
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION EXPENSES
» PENGHASILAN BUNGA INTEREST INCOME
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE
» LABA BERSIH PER SAHAM NET EARNINGS PER SHARE
» PINJAMAN DARI PIHAK KETIGA LOAN FROM THIRD PARTY
» BIAYA KARYAWAN EMPLOYEE COSTS
» Hubungan dengan pihak berelasi
» The nature of relationships with related
» Saldo TRANSAKSI DENGAN PIHAK BERELASI TRANSACTIONS WITH RELATED PARTIES
» TRANSAKSI DENGAN FS MDS Q3 Sep 2011 after Merger
» Saldo TRANSACTIONS WITH RELATED PARTIES
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN PENTING FS MDS Q3 Sep 2011 after Merger
» SIGNIFICANT AGREEMENTS continued FS MDS Q3 Sep 2011 after Merger
» PELAPORAN SEGMEN SEGMENT REPORTING
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