LONG-TERM BANK LOAN Continued
24. PENGHASILAN BEBAN LAIN-LAIN
Rinciannya sebagai berikut: 24. OTHER INCOME CHARGES The details are as follows: 2 0 1 3 2 0 1 2 Penghasilan Lain-lain Other Income Laba Selisih Kurs - Bersih 14.258 3.562 Foreign Exchange Gain - Net Laba Penjualan Aset Tetap Catatan 9 560 228 Gain on Sale of Fixed Assets Note 9 Pendapatan Sewa 306 1.021 Rental Income Jasa Manajemen Catatan 28h - 490 Management Fees Note 28h Lain-lain 788 1.489 O t h e r s J u m l a h 15.912 6.790 T o t a l Beban Lain-lain Other Expenses Beban Pajak 488 88 Tax Expenses Penyusutan Aset Tetap yang Disewakan 50 183 Depreciation of Leased Fixed Assets Rugi Penghapusan Aset Tetap Catatan 9 - 1.256 Loss on Disposal of Fixed Assets Note 9 Lain-lain 297 225 O t h e r s J u m l a h 835 1.752 T o t a l J U M L A H 15.077 5.038 T O T A L25. PENGHASILAN KEUANGAN
Rinciannya sebagai berikut:25. FINANCE
INCOME The details are as follows: 2 0 1 3 2 0 1 2 Penghasilan Bunga: Interest Income: Jasa Giro dan Deposito Berjangka 545 302 Bank Current Accounts and Time Deposit26. BIAYA KEUANGAN
Rinciannya per 31 Desember sebagai berikut :26. FINANCE
COSTS The details as of December 31, are as follows: 2 0 1 3 2 0 1 2 Beban Bunga Pinjaman Bank 8.670 12.735 Interest Expenses on Bank Loans Beban Transaksi atas Liabilitas Keuangan yang Diukur dengan Biaya Perolehan Transaction Expenses on Financial Liabilities Diamortisasi 2.235 2.382 at Amortized Cost J u m l a h 10.905 15.117 T o t a l PT AKASHA WIRA INTERNATIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Jutaan Rupiah, kecuali Dinyatakan Lain NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 Expressed in Millions of Rupiah, except Otherwise Stated 5427. PAJAK PENGHASILAN
Rincian per 31 Desember sebagai berikut: a. Beban Pajak Penghasilan27. INCOME
TAX The details as of December 31, are as follows: a. Income Tax Expense Rekonsiliasi antara laba sebelum pajak penghasilan menurut Laporan Laba Rugi Komprehensif dengan laba fiskal per 31 Desember adalah sebagai berikut: The reconciliation between income before income tax per Statements of Comprehensive Income and taxable income as of December 31, is as follows: 2 0 1 3 2 0 1 2 Laba sebelum Pajak Penghasilan 59.194 76.631 Income before Income Tax Beda Tetap: Permanent Differences: Biaya yang Tidak Dapat Dikurangkan 9.073 6.353 Non Deductible Expenses Penyisihan Penurunan Nilai Piutang Usaha 77 108 Allowance for Impairment of Trade Receivables Penghasilan Kena Pajak Final 851 777 Income Subject to Final Tax Beban sehubungan dengan Expenses relating to Income Subject to Penghasilan Kena Pajak Final 37 50 Final Tax Penyusutan Aset Tetap yang Tidak Diakui Fiskal 106 50 Unallowed Depreciation Jumlah Beda Tetap 8.442 5.784 Total Permanent Differences Beda Waktu: Timing Differences: Imbalan Pasca Kerja 4.923 3.755 Post-Employment Benefits Pendapatan Insentif Penjualan - 18.622 Sales Incentive Income Beban Bunga atas Liabilitas Keuangan yang Diukur dengan Interest Expense on Financial Liabilities Biaya Perolehan Diamortisasi 263 155 at Amortized Cost Beban Tangguhan 101 128 Deferred Charges P e n y u s u t a n 556 4.765 D e p r e c i a t i o n Selisih antara Laba Penjualan Aset Tetap Pemilikan Langsung Differences between Commercial and Fiscal Komersial dan Fiskal 32 1 Gain on Disposal of Fixed Assets Jumlah Beda Waktu 5.083 27.170 Total Timing Differences Laba Fiskal sebelum Kompensasi Taxable Income before Tax Loss Carry Rugi Fiskal 72.719 109.585 Forwards Kompensasi Rugi Fiskal, Awal Tahun 53.012 168.783 Tax Loss Carry Forwards at Beginning of Year Rugi Fiskal yang Tidak Dapat Digunakan - 6.186 Expired Tax Loss Laba Rugi Fiskal, Akhir Tahun 19.707 53.012 Fiscal Gain Loss at End of Year Perhitungan Pajak Penghasilan: Provision for Income Tax: 25 x Rp 19.707 4.927 - 25 x Rp 19,707 Pajak Dibayar di Muka: Prepaid Tax: Pajak Penghasilan Pasal 22 1.810 - Income Tax Article 22 Pajak Penghasilan Pasal 25 3.104 - Income Tax Article 25 J u m l a h 4.914 - T o t a l Pajak Penghasilan Pasal 29 13 - Income Tax Article 29Parts
» Akasha Wira International Tbk 2013
» 0.67 Akasha Wira International Tbk 2013
» Credit Risk Akasha Wira International Tbk 2013
» Risiko Kredit Akasha Wira International Tbk 2013
» Risiko Nilai Tukar Mata Uang
» Risiko Suku Bunga Akasha Wira International Tbk 2013
» Risk of Foreign Exchange Rate
» Interest Rate Risk Akasha Wira International Tbk 2013
» Liquidity Risk Akasha Wira International Tbk 2013
» Price Risk Akasha Wira International Tbk 2013
» Risk of Competition Akasha Wira International Tbk 2013
» Risiko Likuiditas Akasha Wira International Tbk 2013
» Risiko Harga Akasha Wira International Tbk 2013
» Risiko Persaingan Akasha Wira International Tbk 2013
» UMUM a. Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL a. Risk of Termination of License Agreement with Nestlé, SA.
» UMUM Lanjutan Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL Continued Pendirian dan Informasi Umum Lanjutan
» Risk of Changes in Laws and Regulations Establishment and General Information
» Penawaran Umum Efek Perseroan
» UMUM Lanjutan Public Offfering of the Company’s
» Penawaran Umum Efek Perseroan Lanjutan
» GENERAL Continued Dewan Komisaris, Direksi, Komite Audit
» Public Offfering of the Company’s
» UMUM Lanjutan Boards of Commissioners, Directors, Audit Committee and Employees
» GENERAL Continued Boards of Commissioners, Directors, Audit Committee and Employees
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
» Piutang Usaha dan Piutang Bukan Usaha Beban Ditangguhkan
» Deferred Expenses Akasha Wira International Tbk 2013
» Investment Properties Akasha Wira International Tbk 2013
» Aset Tetap dan Penyusutan Lanjutan
» Fixed Assets and Depreciation Continued
» Transaksi Sewa Lanjutan Akasha Wira International Tbk 2013
» Lease Transactions Continued Akasha Wira International Tbk 2013
» Instrumen Keuangan Financial Instruments Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Akasha Wira International Tbk 2013
» 1 Aset Keuangan Lanjutan Penghentian Pengakuan Aset Keuangan
» 2 Liabilitas Keuangan dan Instrumen Ekuitas
» Financial Instruments Akasha Wira International Tbk 2013
» 2 Financial Liabilities and Equity
» 2 Liabilitas Keuangan dan Instrumen Ekuitas Lanjutan
» 2a Liabilitas Keuangan Penghentian Pengakuan Liabilitas
» 2b Instrumen Ekuitas Akasha Wira International Tbk 2013
» 2a Financial Liabilities Continued Derecognition of Financial Liabilities
» 2b Equity Instruments Akasha Wira International Tbk 2013
» 4 Estimasi Nilai Wajar Akasha Wira International Tbk 2013
» Laba per Saham Akasha Wira International Tbk 2013
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per Share Akasha Wira International Tbk 2013
» PIUTANG USAHA Management Use of Judgment,
» TRADE RECEIVABLES Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA PAJAK DIBAYAR
» REFUNDABLE DEPOSITS Management Use of Judgment,
» UANG JAMINAN Lanjutan Management Use of Judgment,
» ASET TETAP Management Use of Judgment,
» FIXED ASSETS Continued Management Use of Judgment,
» ASET TETAP FIXED ASSETS Continued
» SHORT-TERM BANK LOAN Management Use of Judgment,
» UTANG USAHA Management Use of Judgment,
» TRADE PAYABLES Continued Management Use of Judgment,
» UTANG PAJAK Management Use of Judgment,
» TAXES PAYABLE Management Use of Judgment,
» UTANG BUKAN USAHA DAN BEBAN MASIH
» NON-TRADE PAYABLES AND ACCRUED EXPENSES
» PINJAMAN BANK JANGKA PANJANG
» LONG-TERM BANK Management Use of Judgment,
» LONG-TERM BANK LOAN Continued
» IMBALAN KERJA Management Use of Judgment,
» EMPLOYEE Management Use of Judgment,
» IMBALAN KERJA Lanjutan Management Use of Judgment,
» EMPLOYEE BENEFITS Continued Management Use of Judgment,
» MODAL SAHAM Management Use of Judgment,
» SHARE Management Use of Judgment,
» TAMBAHAN MODAL Management Use of Judgment,
» ADDITIONAL PAID-IN CAPITAL Management Use of Judgment,
» PENYISIHAN SALDO LABA UNTUK CADANGAN UMUM
» APPROPRIATION FOR GENERAL RESERVE
» PENJUALAN BERSIH Management Use of Judgment,
» NET SALES Management Use of Judgment,
» BEBAN POKOK PENJUALAN Management Use of Judgment,
» BEBAN POKOK PENJUALAN Lanjutan
» COST OF GOODS SOLD Continued
» BEBAN PENJUALAN Management Use of Judgment,
» SELLING Management Use of Judgment,
» PENGHASILAN BEBAN LAIN-LAIN Management Use of Judgment,
» PENGHASILAN KEUANGAN Management Use of Judgment,
» FINANCE Management Use of Judgment,
» BIAYA KEUANGAN Management Use of Judgment,
» PAJAK PENGHASILAN Management Use of Judgment,
» INCOME Management Use of Judgment,
» PAJAK PENGHASILAN Lanjutan Management Use of Judgment,
» PERJANJIAN YANG Management Use of Judgment,
» SIGNIFICANT Management Use of Judgment,
» PERJANJIAN YANG SIGNIFIKAN Lanjutan
» SIGNIFICANT AGREEMENTS Continued Management Use of Judgment,
» ASET DAN LIABILITAS MONETER DALAM
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» INFORMASI SEGMEN Management Use of Judgment,
» SEGMENT Management Use of Judgment,
» INFORMASI SEGMEN Lanjutan Management Use of Judgment,
» SEGMENT INFORMATION Continued ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN Lanjutan FINANCIAL ASSETS AND LIABILITIES Continued
» ASET DAN LIABILITAS KEUANGAN Lanjutan
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