LIABILITAS IMBALAN LIABILITAS IMBALAN KARYAWAN EMPLOYEE BENEFIT LIABILITIES
b. Utang pajak
b. Taxes payable 30 Juni
31 Desember June December 2017 2016 Perusahaan: The Company: - PPh Badan 9,368 9,353 CIT - - Pajak lainnya 33,133 21,791 Other taxes - Sub jumlah 42,501 31,144 Subtotal Entitas anak: Subsidiaries: - PPh Badan 429,593 884,747 CIT - - Pajak lainnya 236,298 224,669 Other taxes - Sub jumlah 665,891 1,109,416 Subtotal Konsolidasian: Consolidated: - PPh Badan 438,961 894,100 CIT - - Pajak lainnya 269,431 246,460 Other taxes - Jumlah 708,392 1,140,560 Total c. Beban pajak penghasilan c. Income tax expense Komponen bebanmanfaat pajak penghasilan adalah sebagai berikut: The components of income tax expensebenefit are as follows: 30 Juni 30 Juni June June 2017 2016 Perusahaan: The Company: - Kini 27,812 - Current - - Tangguhan - 8,007 Deferred - Sub jumlah 27,812 8,007 Subtotal Entitas anak: Subsidiaries: - Kini 1,858,729 4,360,674 Current - - Tangguhan 42,905 70,666 Deferred - Sub jumlah 1,815,824 4,290,008 Subtotal Konsolidasian: Consolidated: - Kini 1,886,541 4,360,674 Current - - Tangguhan 42,905 62,659 Deferred - Jumlah 1,843,636 4,298,015 Total PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 535 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2017 DAN 31 DESEMBER 2016, SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2017 AND 31 DECEMBER 2016 AND FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 Expressed in US Dollars, unless otherwise stated 14. PERPAJAKAN lanjutan 14. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Rekonsiliasi antara laba sebelum pajak penghasilan Grup dengan beban pajak penghasilan adalah sebagai berikut: The reconciliation between the profit before income tax and income tax expense is as follows: 30 Juni 30 Juni June June 2017 2016 Laba konsolidasian sebelum Consolidated profit before pajak penghasilan 7,388,194 16,521,030 income tax Eliminasi transaksi dengan entitas Elimination of transactions with anak 20,952,946 8,980,400 subsidiaries Laba sebelum pajak penghasilan entitas anak 7,464,729 17,105,356 income tax Laba sebelum pajak penghasilan Perusahaan 20,876,411 8,396,074 before income tax Beban pajak penghasilan dihitung Income tax calculated at dengan tarif pajak efektif 25 5,219,103 2,099,019 effective tax rate 25 Pengaruh pajak dari pendapatan yang tidak dapat diperhitungkan untuk Tax effect of keperluan pajak 5,238,975 2,245,100 non-taxable income Pendapatan bunga Interest income yang dikenakan pajak final 9,289 12,695 subject to final tax Pengaruh pajak dari beban yang tidak dapat diperhitungkan untuk Tax effect of keperluan pajak 33,074 30,219 non-deductible expenses Aset pajak tangguhan tidak diakui 23,899 - Unrecognised deferred tax assets Rugi pajak yang tidak diakui Current period periode berjalan - 136,564 unrecognised tax losses Beban pajak penghasilan: Income tax expense - Perusahaan 27,812 8,007 The Company - - Entitas anak 1,815,824 4,290,008 Subsidiaries - Beban pajak penghasilan 1,843,636 4,298,015 Income tax expense Pajak penghasilan dihitung untuk setiap entitas karena pelaporan pajak penghasilan badan konsolidasian tidak diperbolehkan oleh Undang- Undang Pajak Indonesia. Income tax is calculated for each legal entity as a consolidated corporate income tax return is not permitted under Indonesian Tax Law.Parts
» FS SAMINDO RESOURCES TBK 30 JUNE 2017
» UMUM FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Pendirian dan Informasi Umum
» Establishment and General Information
» Penawaran Umum Efek Perusahaan
» UMUM lanjutan FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Penawaran Entitas anak Subsidiaries
» Boards of Commissioners and Directors
» Entitas Induk GENERAL continued
» Parent Entity GENERAL continued
» Jumlah karyawan GENERAL continued
» IKHTISAR SUMMARY FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Foreign currency translation SUMMARY
» Penjabaran mata uang asing lanjutan
» Foreign currency translation continued
» Aset keuangan lanjutan SUMMARY
» Financial assets continued SUMMARY
» Penurunan nilai dari aset keuangan
» Impairment of financial assets
» Impairment of financial assets continued
» Piutang usaha dan piutang lain-lain
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Penurunan nilai aset nonkeuangan lanjutan
» Imbalan pascakerja lanjutan SUMMARY
» Post-employment benefits continued SUMMARY
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Utang usaha dan utang lain-lain Trade and other payables
» IKHTISAR FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Pajak penghasilan kini dan tangguhan
» Current and deferred income taxes
» Modal saham dan pembagian dividen
» Share capital and dividend distributions
» Transaksi dengan pihak-pihak berelasi
» Related party transactions SUMMARY
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Pajak penghasilan ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Income taxes ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Penyusutan aset tetap ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Depreciation of fixed assets
» CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA DARI PIHAK BERELASI
» TRADE FS SAMINDO RESOURCES TBK 30 JUNE 2017
» PERSEDIAAN FS SAMINDO RESOURCES TBK 30 JUNE 2017
» INVENTORIES FS SAMINDO RESOURCES TBK 30 JUNE 2017
» BIAYA DIBAYAR DIMUKA DAN ASET LAINNYA
» Biaya dibayar dimuka PREPAID EXPENSES AND OTHER ASSETS
» Prepaid expenses 30 Juni PREPAID EXPENSES AND OTHER ASSETS
» ASET TETAP, NETO FIXED ASSETS, NET
» ASET TAKBERWUJUD, NETO FS SAMINDO RESOURCES TBK 30 JUNE 2017
» INTANGIBLE ASSETS, NET FS SAMINDO RESOURCES TBK 30 JUNE 2017
» ASET TAKBERWUJUD, NETO lanjutan
» INTANGIBLE ASSETS, NET continued
» LIABILITAS IMBALAN LIABILITAS IMBALAN KARYAWAN EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» Pajak yang dapat dikembalikan
» Refundable taxes 30 Juni PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable 30 Juni PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset pajak tangguhan Deferred tax assets
» Administrasi pajak di Indonesia Tax administration in Indonesia
» ADDITIONAL PAID-IN CAPITAL FS SAMINDO RESOURCES TBK 30 JUNE 2017
» CASH DIVIDENDS FS SAMINDO RESOURCES TBK 30 JUNE 2017
» SALDO LABA FS SAMINDO RESOURCES TBK 30 JUNE 2017
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN REVENUES FS SAMINDO RESOURCES TBK 30 JUNE 2017
» BIAYA POKOK PENDAPATAN COST OF REVENUES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM EARNINGS PER SHARE
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» SALDO DAN FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Transaksi dengan pihak-pihak berelasi Transactions with the related parties
» Transactions with Total RELATED PARTY
» Saldo dengan pihak-pihak berelasi Balances with the related parties Total
» Total Balances with the related parties continued
» Total Kompensasi personil manajemen kunci Key management personnel compensation
» MANAJEMEN RISIKO RISK MANAGEMENT
» Risiko pasar MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Market risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko kredit MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Credit risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko likuiditas MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Liquidity risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko likuiditas lanjutan MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Liquidity risk continued MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Nilai wajar MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Fair value MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Manajemen risiko permodalan MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Capital risk management MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Manajemen risiko permodalan lanjutan
» Capital risk management continued
» ASET ATAU FS SAMINDO RESOURCES TBK 30 JUNE 2017
» NET MONETARY FS SAMINDO RESOURCES TBK 30 JUNE 2017
» KOMITMEN DAN COMMITMENTS AND
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