Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
s. Pengakuan Pendapatan dan Beban s. Revenue and Expense Recognition
Pendapatan diakui sebagai berikut: Revenues are recognized as follows:
Jasa penyiaran program diakui pada saat dihasilkan Program retransmission services are selama periode pemberian jasa. Penerimaan
recognized as earned over the period the services dimuka untuk jasa yang belum diberikan,
are provided. Payments received in advance for ditangguhkan dan dilaporkan di laporan posisi
uncompleted services are deferred and reported keuangan konsolidasian
as unearned income in the consolidated diterima dimuka
sebagai
pendapatan
statements of financial position
Pendapatan jasa iklan diakui pada periode dimana TV advertising revenues are recognized in the iklan tersebut ditayangkan
period during which the advertisements are aired and published period during which the advertisements are aired and published
Pendapatan bunga diakru berdasarkan waktu Interest income is accrued on time basis, by terjadinya dengan acuan jumlah pokok terhutang
reference to the principal outstanding and at the dan tingkat bunga yang berlaku.
applicable interest rate.
Pendapatan lainnya diakui pada saat penyerahan Other revenue is recognized upon delivery of jasa kepada pelanggan.
service to customers.
t. Pajak Penghasilan
t. Income Tax
Pajak saat terutang berdasarkan laba kena pajak untuk The tax currently payable is based on taxable profit to suatu tahun. Laba kena pajak berbeda dari laba sebelum
the year. Taxable profit differs from profit before tax pajak seperti yang dilaporkan dalam laporan laba rugi
as reported in the consolidated statements of profit dan penghasilan komprehensif lain konsolidasian karena
or loss and other comprehensive income because of pos pendapatan atau beban yang dikenakan pajak atau
items of income or expense that are taxable or dikurangkan pada tahun berbeda dan pos-pos yang tidak
deductible in other years and items that are never pernah dikenakan pajak atau tidak dapat dikurangkan
taxable or deductible.
Beban pajak kini ditentukan berdasarkan laba kena pajak Current tax expense is determined based on the dalam periode yang bersangkutan yang dihitung
taxable income for the year computed using berdasarkan tarif pajak yang berlaku.
prevailing tax rates.
Pajak tangguhan diakui atas perbedaan temporer antara Deferred tax is recognized on temporary differences jumlah tercatat aset dan liabilitas dalam laporan
between the carrying amounts of assets and keuangan konsolidasian dengan dasar pengenaan pajak
liabilities in the consolidated financial statements yang digunakan dalam perhitungan laba kena pajak.
and the corresponding tax bases used in the Liabilitas pajak tangguhan umumnya diakui untuk
computation of taxable profit. Deferred tax liabilities seluruh perbedaan temporer kena pajak. Aset pajak
are generally recognized for all taxable temporary tangguhan umumnya diakui untuk seluruh perbedaan
differences. Deferred tax assets are generally temporer
recognized for all deductible temporary differences to kemungkinan besar bahwa laba kena pajak akan tersedia
the extent that is probable that taxable profits will be sehingga perbedaan temporer dapat dimanfaatkan. Aset
available against which those deductible temporary dan liabilitas pajak tangguhan tidak diakui jika
differences can be utilized. Such deferred tax assets perbedaan temporer timbul dari pengakuan awal (selain
and liabilities are not recognized if the temporary dari kombinasi bisnis) dari aset dan liabilitas suatu
differences arises from the initial recognition (other transaksi yang tidak mempengaruhi laba kena pajak
than in a business combination) of assets and atau laba akuntansi. Selain itu, liabilitas pajak tangguhan
liabilities in a transaction that affects neither the tidak diakui jika perbedaan temporer timbul dari
taxable profit nor the accounting profit. In addition, pengakuan awal goodwill.
deferred tax liabilities are not recognized if the temporary differences arises from the initial recognition of goodwill.
Aset dan liabilitas pajak tangguhan diukur dengan Deferred tax assets and liabilities are measured at menggunakan tarif pajak yang diharapkan berlaku dalam
the tax rates that are expected to apply in the period periode ketika liabilitas diselesaikan atau aset dipulihkan
in which the liability is settled or the asset realized, berdasarkan tarif pajak (dan peraturan pajak) yang telah
based on the tax rates (and tax laws) that have been berlaku atau secara substantif telah berlaku pada akhir
enacted, or substantively enacted, by the end of the periode pelaporan.
reporting period.
Pengukuran aset dan liabilitas pajak tangguhan The measurement of deferred tax assets and liabilities mencerminkan konsekuensi pajak yang sesuai dengan
reflects the tax consequences that would follow from cara Kelompok usaha memperkirakan, pada akhir
the manner in which the Group expects, at the end of periode
the reporting period, to recover or settle the menyelesaikan jumlah tercatat aset dan liabilitasnya.
carrying amount of its assets and liabilities.
t. Pajak Penghasilan (lanjutan)
t. Income Tax (contineud)
Jumlah tercatat aset pajak tangguhan ditelaah ulang pada The carrying amount of deferred tax asset is reviewed at akhir periode pelaporan dan dikurangi jumlah
the end of each reporting period and reduced to the tercatatnya jika kemungkinan besar laba kena pajak
extent that it is no longer probable that sufficient taxable tidak lagi tersedia dalam jumlah yang memadai untuk
profits will be available to allow all or part of the asset mengkompensasikan sebagian atau seluruh aset pajak
to be recovered.
tangguhan tersebut.
Pajak kini dan pajak tangguhan diakui sebagai beban Current and deferred tax are recognized as an expense atau penghasilan dalam laba rugi, kecuali sepanjang
or income in profit or loss, except when they relate to pajak penghasilan yang timbul dari transaksi atau
items that are recognized outside of profit or loss peristiwa yang diakui, diluar laba rugi (baik dalam
(whether in other comprehensive income or directly in penghasilan komprehensif lain maupun secara langsung
equity), in which case the tax is also recognized outside di ekuitas), dalam hal tersebut pajak juga diakui diluar
of profit or loss, or where they arise from the initial laba rugi atau yang timbul dari akuntansi awal
accounting for a business combination. In the case of a kombinasi bisnis. Dalam kombinasi bisnis, pengaruh
business combination, the tax effect is included in the pajak termasuk dalam akuntansi kombinasi bisnis.
accounting for the business combination.
Aset dan liabilitas pajak tangguhan saling hapus ketika Deferred tax assets and liabilities are offset when there Entitas memiliki hak yang dapat dipaksakan secara
is legally enforceable right to set off current tax assets hukum untuk melakukan saling hapus aset pajak kini
against current tax liabilities and when they relate to terhadap liabilitas pajak kini dan ketika aset pajak
income taxes levied by the same taxation authority on tangguhan dan liabilitas pajak tangguhan terkait dengan
either the same taxable Entity or different taxable pajak penghasilan yang dikenakan oleh otoritas
entities when there is an intention to settle its current tax perpajakan yang sama atas Entitas kena pajak yang
assets and current tax liabilities on a net basis, or to sama atau Entitas kena pajak yang berbeda yang
and settle the liabilities memiliki intensi untuk memulihkan aset dan liabilitas
realize the
assets
simultaneously, in each future period in which pajak kini dengan dasar neto, atau merealisasikan aset
significant amounts of deferred tax liabilities or assets dan menyelesaikan liabilitas secara bersamaan, pada
are expected to be settled or recovered. setiap periode masa depan dimana jumlah signifikan atas
aset atau liabilitas pajak tangguhan diharapkan untuk diselesaikan atau dipulihkan.
u. Rugi Per Saham Dasar
u. Basic Loss Per Share
Rugi per saham dasar dihitung dengan membagi rugi Basic loss per share is computed by dividing net loss bersih yang diatribusikan kepada pemilik Entitas induk
attributable to the owners of the Entity by the weighted dengan jumlah rata-rata tertimbang saham yang beredar
average number of shares outstanding during the year. pada tahun yang bersangkutan.
v. Informasi Segmen
v. Segment Information
Segmen operasi diidentifikasi berdasarkan laporan Operating segments are identified on the basis of internal mengenai komponen dari Kelompok Usaha
internal reports about components of the Group that are yang secara regular direviu oleh pengambil keputusan
regularly reviewed by the chief operating decision operasional dalam rangka mengalokasikan sumber daya
maker in order to allocate resources to the segments and dan menilai kinerja segmen operasi
to assess their performances.