Beban pajak penghasilan lanjutan Kewajiban Pajak Penghasilan Tangguhan, bersih Deferred Income Tax Liabilities, net
Notes to the Financial Statements PT International Nickel Indonesia Tbk
PT International Nickel Indonesia Tbk 30 Juni 2009 dan 2008
June 30, 2009 and 2008
28
12. Perpajakan lanjutan 12. Taxation continued
d. Kewajiban Pajak Penghasilan Tangguhan, bersih lanjutan d.
Deferred Income Tax Liabilities, net continued
Dibebankan Dikreditkan
ke Laporan
1 Januari Laba-Rugi
30 Juni January 1,
Charged June 30,
2008 Credited to
2008 Statements
of Earnings Dalam ribuan Dolar AS
US, in thousands Perbedaan temporer:
Temporary differences: Penyusutan dan amortisasi
225,047 260
224,787 Depreciation
and amortization
Kewajiban imbalan kerja 679
467 1,146
Employee benefits liability Penyisihan bahan pembantu usang
155 669
824 Allowance for obsolete inventory
Kewajiban penghentian pengoperasian aset
7,531 229
7,760 Asset retirement obligation
Penyisihan imbalan opsi setara saham 2,870
1,517 1,353
Provision for share option equivalents Kewajiban pajak tangguhan, bersih
213,812 108
213,704 Deferred income tax liabilities, net
e. Dampak Pemberlakuan Tarif Baru Pajak Penghasilan Badan Pada 3 September 2008 Dewan Perwakilan Rakyat menyetujui
perubahan undang-undang pajak penghasilan. Undang-Undang ini kemudian ditandatangani Presiden pada tanggal 23 September 2008,
sehingga telah dianggap berlaku. Salah satu dari perubahan tersebut adalah ditetapkannya tarif tetap untuk pajak penghasilan badan menjadi
28 mulai 1 Januari 2009 dan kemudian dikurangi menjadi 25 mulai 1 Januari 2010.
Perseroan telah melakukan analisa terhadap periode dimana aktiva dan kewajiban pajak tangguhan akan dipulihkan dan telah melakukan
penilaian terhadap aktiva dan kewajiban pajak tangguhan tersebut. e.
Impact of New Corporate Income Tax Rate Enacted
On September 3, 2008 the House of Representatives approved the amendments to the income tax law. This was signed into law by the
President on September 23, 2008 and hence is considered enacted. One of these amendments stipulates that the income tax for
corporations will be set at a flat rate of 28 commencing January 1, 2009 and further reduced to 25 from January 1, 2010.
The Company has performed an analysis of the periods in which its deferred tax assets and liabilities will reverse and has valued its
deferred tax assets and liabilities accordingly.