Tagihan dan liabilitas akseptasi

PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 536 – Schedule 2. KEBIJAKAN AKUNTANSI lanjutan 2. ACCOUNTING POLICIES continued q. Perpajakan lanjutan q. Taxation continued Manajemen secara periodik mengevaluasi posisi yang dilaporkan di Surat Pemberitahuan Tahunan SPT sehubungan dengan situasi di mana aturan pajak yang berlaku membutuhkan interpretasi. Jika perlu, manajemen menentukan provisi berdasarkan jumlah yang diharapkan akan dibayar kepada otoritas pajak. Pajak penghasilan tangguhan disajikan dengan menggunakan metode liabilitas pada laporan posisi keuangan. Pajak penghasilan tangguhan timbul akibat perbedaan temporer antara aset dan liabilitas menurut ketentuan-ketentuan pajak dengan nilai tercatat aset dan liabilitas dalam laporan keuangan. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. Where appropriate, it establishes provisions based on the amounts expected to be paid to the tax authorities. Deferred income tax is provided in full, using the balance sheet liability method, on temporary differences arising between the tax base of assets and liabilities and their carrying amounts in the financial statements. Pajak penghasilan tangguhan ditentukan dengan menggunakan tarif pajak dan undang-undang yang telah diberlakukan atau secara substansi telah diberlakukan pada tanggal laporan posisi keuangan dan diharapkan berlaku pada saat aset pajak tangguhan direalisasi atau liabilitas pajak tangguhan diselesaikan. Deferred income tax is determined using tax rate and laws that have been enacted or substantially enacted by the statement of financial position date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liabilitiy is settled. Aset pajak tangguhan diakui apabila besar kemungkinan bahwa jumlah laba fiskal pada masa mendatang akan memadai untuk mengkompensasi perbedaan temporer yang menimbulkan aset pajak tangguhan tersebut. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Utang pajak penghasilan badan Bank disajikan sebagai Utang pajak kini di Laporan posisi keuangan, sementara utang pajak penghasilan lainnya disajikan sebagai liabilitas lain-lain. Corporate tax payable of the Bank is presented as Current tax payable in the Statement of financial position, whilst other tax payables are presented as other liabilities. Lihat Catatan 2b.i mengenai perubahan kebijakan akuntansi penyajian laporan keuangan. Refer to Note 2b.i for changes in accounting policies on presentation of financial statements.