PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2014 Tidak Diaudit dan
31 Desember 2013 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2014 Unaudited and December 31, 2013 Audited and
For the Nine-Month Periods Ended September 30, 2014 and 2013 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 42 - menjadi hak karyawan vested.
q. Pajak Penghasilan
q. Income Tax
Beban pajak kini ditentukan berdasarkan laba kena pajak dalam tahun yang
bersangkutan yang dihitung berdasarkan tarif pajak yang berlaku.
Current tax expense is determined based on the taxable income for the period
computed using prevailing tax rates.
Aset dan liabilitas pajak tangguhan diakui atas konsekuensi pajak periode mendatang
yang timbul dari perbedaan jumlah tercatat aset
dan liabilitas
menurut laporan
keuangan dengan dasar pengenaan pajak aset
dan liabilitas.
Liabilitas pajak
tangguhan diakui untuk semua perbedaan temporer kena pajak dan aset pajak
tangguhan diakui
untuk perbedaan
temporer yang boleh dikurangkan dan manfaat pajak dari saldo rugi fiskal yang
belum digunakan
sepanjang besar
kemungkinan timbulnya laba fiskal dan besar kemungkinan perbedaan temporer
dapat dimanfaatkan untuk mengurangi laba kena pajak pada masa yang akan datang.
Deferred tax assets and liabilities are recognized for the future tax consequences
attributable to the differences between the financial statement carrying amounts of
existing assets and liabilities and their respective tax bases. Deferred tax liabilities
are recognized for all taxable temporary differences and deferred tax assets are
recognized
for deductible
temporary differences and carryforward tax benefit of
unused fiscal losses to the extent that it is probable that taxable income will be
available in future periods against which the deductible temporary differences and
carryforward tax benefit of unused fiscal losses can be utilized.
Pajak tangguhan
diukur dengan
menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada
tanggal laporan posisi keuangan. Pajak tangguhan dibebankan atau dikreditkan
dalam laporan
rugi komprehensif
konsolidasian, kecuali pajak tangguhan yang dibebankan atau dikreditkan langsung
ke ekuitas.
Deferred tax is calculated at the tax rates that have been enacted or substantively
enacted at the consolidated statement of financial position date. Deferred tax is
charged to or credited in the consolidated statement of comprehensive loss, except
when it relates to items charged to or credited directly to equity, in which case the
deferred tax is also charged to or credited directly to equity.
Nilai tercatat aset pajak tangguhan ditinjau kembali pada tanggal laporan posisi
keuangan dan nilai tercatat tersebut diturunkan apabila laba fiskal tidak mungkin
memadai untuk mengkompensasi sebagian atau
semua aset
pajak tangguhan.
Penurunan tersebut harus disesuaikan kembali apabila besar kemungkinan laba
fiskal memadai untuk kompensasi tersebut. The carrying amount of a deferred tax asset
is reviewed at each consolidated statement of financial position date and is reduced to
the extent that it is no longer probable that sufficient taxable income will be available to
allow the benefit of part or all of that deferred tax asset to be utilized. Any such
reduction is reversed to the extent that it becomes probable that sufficient taxable
income would be available.
Aset dan
liabilitas pajak
tangguhan disajikan di laporan posisi keuangan,
kecuali aset dan liabilitas pajak tangguhan untuk entitas yang berbeda, atas dasar
kompensasi sesuai dengan penyajian aset dan liabilitas pajak kini.
Deferred tax assets and liabilities are offset in the consolidated statement of financial
position, except if these are for different legal entities, in the same manner the
current tax assets and liabilities are presented.
Perubahan atas liabilitas pajak dicatat ketika hasil pemeriksaan diterima atau, jika
banding diajukan oleh Grup, ketika hasil Amendments
to tax
obligations are
recorded when an asessment is received or, if appealed against by Group, when the
