are in Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 Juni 2012 Tidak diaudit dan 31 Desember 2011 Diaudit
dan untuk Periode Enam Bulan yang berakhir 30 Juni 2012 dan 2011 Tidak diaudit
Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
June 30, 2012 Unaudited and December 31, 2011 Audited
and for the Six Month Period ended June 30, 2012 and 2011 Unaudited
Expressed In Thousands of Rupiah, Unless Otherwise Stated
43
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
p. Transaksi dan Saldo dalam Mata Uang Asing lanjutan
p. Foreign Currency
Transactions and
Balances continued
Kurs yang digunakan dihitung berdasarkan rata- rata kurs tukar transaksi yang terakhir yang
diterbitkan oleh Bank Indonesia masing-masing pada tanggal-tanggal 30 Juni 2012 dan 31
Desember 2011. The rates of exchange used were computed
by taking the average of the transaction exchange rate by Bank Indonesia as of June
30, 2012
and December
31, 2011,
respectively. q. Pajak Penghasilan
q. Income Tax
Beban pajak
tahun berjalan
dihitung berdasarkan taksiran penghasilan kena pajak
tahun berjalan. Aset dan liabilitas pajak tangguhan diakui atas beda temporer antara
dasar komersial dan pajak atas aset dan liabilitas pada setiap tanggal pelaporan.
Manfaat pajak masa mendatang, seperti rugi fiskal yang dapat dikompensasi, diakui apabila
kemungkinan besar jumlah manfaat pajak pada masa mendatang tersebut dapat direalisasikan.
Current tax expense is provided based on the estimated taxable income for the current year.
Deferred tax assets and liabilities are recognized for temporary differences between
the financial and the tax bases of assets and liabilities at each reporting date. Future tax
benefits, such as the carry-forward of unused tax losses, are also recognized to the extent
that realization of such benefits is probable.
Pajak tangguhan
dihitung dengan
menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada tanggal
laporan posisi keuangan. Perubahan nilai tercatat aset dan liabilitas pajak tangguhan
yang disebabkan oleh perubahan tarif pajak dibebankan pada tahun berjalan. Aset dan
liabilitas pajak tangguhan dari masing-masing entitas disajikan dalam jumlah neto pada
laporan posisi keuangan konsolidasian. Deferred tax is calculated at the tax rates that
are expected to have been enacted or substantively enacted at the statemens of
financial position date. Changes in carrying amount of deferred tax assets and liabilities,
due to a change in tax rates is charged to current year operations. The deferred tax
assets and liabilities of each entity are presented as net amounts in the consolidated
statemens of financial position.
Perubahan terhadap kewajiban perpajakan dicatat pada saat hasil ketetapan diterima atau
apabila Perusahaan
dan Entitas
Anak mengajukan keberatan, pada saat keputusan
atas keberatan tersebut ditentukan. Amendment to tax obligations is recorded
when an assessment is received or, if appealed by the Company and Subsidiaries,
when the result of the appeal is determined.
r. Liabilitas Diestimasi atas Kesejahteraan