Beban Penjualan Selling Expenses
e. Surat Ketetapan Pajak
e. Tax Assessment Letter
Pada tahun 2011, tidak ada Surat Ketetapan Pajak SKP yang diterima oleh Perusahaan dan Entitas anak. Pada tahun 2010, entitas anak KJS menerima Surat Ketetapan Pajak Lebih Bayar SKPLB atas pajak penghasilan badan tahun 2008 sebesar Rp 182.302.331 In 2011, there was no Tax Assessment Letter received by the Company and Subsidiaries In 2010, KJS received Tax Assesment Letter of Overpayment SKPLB for year 2008 ’s corporate income tax amounting to Rp 182,302,331. 36. Transaksi Pihak Berelasi36. Transaction with Related Parties
Perusahaan dan entitas anak melakukan transaksi dengan pihak- pihak yang berelasi yang berhubungan dengan perolehan penerusan pinjaman dari Pemerintah Republik Indonesia Catatan 23, transaksi penjualan pupuk urea dan amoniak, pemberian jasa dan utilitas, pembelian bahan baku, pemakaian jasa tenaga kerja dan kontraktor serta transaksi keuangan lainnya. Piutang atas transaksi usaha pokok disajikan dalam piutang usaha, sedangkan piutang atas transaksi di luar usaha pokok disajikan dalam piutang lain-lain dan piutang kepada berelasi pada posisi keuangan konsolidasi. Utang atas transaksi usaha pokok disajikan sebagai utang usaha, sedangkan utang atas transaksi di luar usaha pokok disajikan sebagai utang lain-lain dan utang kepada pihak berelasi pada posisi keuangan konsolidasi. The Company and its subsidiaries entered into certain transactions with related parties principally consisting of obtaining extention of loan from the Government of the Republic of Indonesia Note 23, sales of urea fertilizer and ammonia, providing services and utilities, purchases of raw materials, outsource of human resources and contractors, and other financial transactions. Trade account receivable from related parties shown as part of trade accounts receivable, whereas balances of accounts with related parties from non-trade transactions shown as part of other accounts receivable and due from related parties in the consolidated statements of financial position. Trade accounts payable from related parties were shown as part of trade accounts payable, whereas the balances of accounts with related parties from non-trade transactions were shown as part of other accounts payable and due to related parties in the consolidated statement of financial position. Hubungan dan sifat saldo akuntransaksi dengan pihak yang memiliki hubungan istimewa adalah sebagai berikut: The relationship and nature of account balances transactions with related parties are as follows: Pihak Hubungan Istimewa Sifat Hubungan Instimewa Transaksi Related parties Nature of Relationship Transactions PT Pupuk Sriwidjaja Persero Pemegang saham utama Dividen Dividend Major stockholder Yayasan Kesejahteraan Hari Tua Pemegang saham Sewa pesawat terbang Airplane rental PT Pupuk Kalimantan Timur Stockholder PT Petrokimia Gresik Persero Afiliasi Affiliated Penjualan amoniak Ammonia sales PT Pupuk Kujang Afiliasi Affiliated Penjualan pupuk urea Urea fertilizer sales PT OCI Kaltim Melamine Afiliasi Affiliated Penyertaan saham, penyediaan jasa tenaga kerja, Penjualan amoniak dan utilitas Investment in shares of stocks, human resources provision, ammonia and utilities sales. PT Kaltim Lemindo Kimiatama Afiliasi Affiliated Penyertaan jasa tenaga kerja dan penjualan utilitas Human resources provision and utilities sales PT Kaltim Ambikawiratama Afiliasi Affiliated Penyertaan jasa tenaga kerja, penjualan bahan baku dan penjualan utilitas Human resources provision for raw materials and utilities sales. PT Pupuk Sriwidjaja Palembang Afiliasi Affiliated Penjualan pupuk urea Urea fertilizer sales pengantongan Urea fertilizer sales, freight, rental and packing PT Rekayasa Industri Afiliasi Affiliated Penyertaan saham dan kontraktor pembangunan Pabrik Kaltim - 4 Investment in shares of stock and constructor of Kaltim - 4 plant.Parts
» Pupuk Kaltim | Laporan Keuangan
» Pendirian Establishment Umum General
» Dewan Komisaris, Direksi dan Karyawan Board of Commissioners, Directors and Employees
» Komite Audit Susunan Komite Audit Perusahaan pada tanggal 31 Desember
» Struktur Entitas Anak Structure of Subsidiaries
» Penawaran Umum Obligasi dan Sukuk Public Offering of Bonds and Sukuk
» Perubahan Struktur Permodalan Change of Capital Structure
» Pernyataan Kepatuhan Umum General
» Statement of Compliance Umum General
» Dasar Pengukuran dan Penyusunan Laporan Keuangan
» Prinsip-prinsip Konsolidasi Umum General
» Principles of Consolidation Umum General
» Aset Keuangan dan Liabilitas Keuangan
» Financial Assets and Liabilities
» Investasi pada Perusahaan Asosiasi dan Pengendalian
» Perubahan Ekuitas Entitas Anak Change of Equity of Subsidiaries
» Transaksi Pihak Berelasi Umum General
» Transactions with Related Parties
» Fixed Assets and Depreciation
» Properti investasi Umum General
» Investment Property Umum General
» Penurunan Nilai Aset Non Keuangan
» Borrowing Costs Umum General
» Beban Tangguhan Hak atas Tanah
» Deferred Charges for Landrights
» Imbalan Pasca-Kerja Umum General
» Post-Employment Benefits Umum General
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Fertilizer Subsidy Umum General
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transaction and Balances
» Pajak Penghasilan Umum General
» Informasi Segmen Umum General
» Segment Information Umum General
» Penggunaan Estimasi Umum General
» Use of Estimates Umum General
» Trade Receivables Pupuk Kaltim | Laporan Keuangan
» Subsidy Receivable Pupuk Kaltim | Laporan Keuangan
» Persediaan Inventories Pupuk Kaltim | Laporan Keuangan
» Advance 2011 Pupuk Kaltim | Laporan Keuangan
» Beban Dibayar di Muka Prepaid Expenses
» Investment in Associated Entities Pengendalian Bersama Entitas
» Investment Available For Sale
» Investment Property Pupuk Kaltim | Laporan Keuangan
» Katalis Catalyst Deferred Charges 2011
» Persediaan Tidak Bergerak - Bersih Non-Moving Inventories
» Other Assets 2011 Pupuk Kaltim | Laporan Keuangan
» PT Bank Rakyat Indonesia Tbk
» PT Bank Internasional Indonesia Tbk PT Bank Internasional Indonesia Tbk
» PT Bank Central Asia Tbk PT Bank Central Asia Tbk
» Other Payables Pupuk Kaltim | Laporan Keuangan
» Beban Akrual Accrued Expenses
» Unearned Revenues Pupuk Kaltim | Laporan Keuangan
» Utang Obligasi Bonds Payables
» Liabilitas jangka panjang jatuh tempo lebih dari setahun
» Long term portion Long Term Liabilities a.
» Penerusan pinjaman pembangunan Pabrik Kaltim - 4
» Subsidiary loan for the construction of Kaltim - 4
» PT Bank Internasional Indonesia Tbk
» PT Bank Rakyat Indonesia Persero Tbk
» Pinjaman Bank Sindikasi Long Term Liabilities a.
» Syndicated Bank Loans Long Term Liabilities a.
» Estimated Obligation on Construction Sarana dan Prasarana
» Liabilitas Imbalan Kerja Jangka Panjang Employee Benefits Long Term Liabilities
» Capital Stock Pupuk Kaltim | Laporan Keuangan
» Difference Due to Charge of Equity Ekuitas Perusahaan Anak
» Non Controlling Interest Pupuk Kaltim | Laporan Keuangan
» Pendapatan Revenues Pupuk Kaltim | Laporan Keuangan
» Beban Penjualan Selling Expenses
» Beban Umum dan Administrasi General and Administrative Expenses
» Pendapatan Lainnya Other Income
» Beban Lainnya Other Expenses
» Financial Expenses 2011 Pupuk Kaltim | Laporan Keuangan
» Liabilitas Pajak Tangguhan Taxation a.
» Deferred Tax Liabilities Taxation a.
» Surat Ketetapan Pajak Taxation a.
» Tax Assessment Letter Taxation a.
» Sub Total Transaction with Related Parties
» Aset dan Liabilitas dalam Mata Assets and Liabilities Denominated in
» Aset Keuangan dan Liabilitas Keuangan Financial Assets and Financial Liablities
» Financial Risk Management Pupuk Kaltim | Laporan Keuangan
» Critical Accounting Estimates and Judgements
» Segment Information Pupuk Kaltim | Laporan Keuangan
» Licence of Urea Export Sales
» Pengadaan Gas Bumi Significant Agreements and Commitments a.
» Proyek Pembangunan Pabrik NPK Fused Blending
» NPK Fused Blending Plant Project
» Perjanjian Kerjasama Significant Agreements and Commitments a.
» Cooperation Agreements Significant Agreements and Commitments a.
» Perjanjian Sewa Significant Agreements and Commitments a.
» Lease Agreements Significant Agreements and Commitments a.
» Proyek Pembangunan Boiler Significant Agreements and Commitments a.
» The Construction of Coal-fired Boiler Project
» Perjanjian Pembangkit Listrik dan Steam
» Electricity Significant Agreements and Commitments a.
» Proyek Sarana Transportasi Bahan Baku PT KNI
» The Transportation Project for Raw Materials of the
» Proyek Pembangunan Pabrik Kaltim-5
» Project Constructions Plant Kaltim-5
» Alokasi Saldo Laba Allocation of Retained Earning
» Non Cash Transactions Pupuk Kaltim | Laporan Keuangan
» Contingent Liabilities Pupuk Kaltim | Laporan Keuangan
» Subsequent Event Pupuk Kaltim | Laporan Keuangan
» Earning Per Share Pupuk Kaltim | Laporan Keuangan
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