PT INDOSAT Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 66 Page CATATAN ATAS

Pt indosat tbk dan entitas anak and subsidiaries

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PT INDOSAT Tbk DAN ENTITAS ANAK/ AND SUBSIDIARIES Halaman 66 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM TIDAK DIAUDIT 31 MARET 2019 DAN 2018 (Disajikan dalam jutaan Rupiah, dan jika disebutkan khusus, dalam ribuan U.S. Dollar , kecuali dinyatakan lain) NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2019 AND 2018 (Expressed in millions of Rupiah, and where applicable in thousands of U.S. Dollar, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) n. Pajak penghasilan n. Income tax Beban pajak terdiri dari pajak kini dan pajak tangguhan. Pajak diakui dalam laporan laba rugi konsolidasian, kecuali jika pajak tersebut terkait dengan transaksi atau kejadian yang diakui di penghasilan komprehensif lain atau langsung diakui di ekuitas. Dalam hal ini, pajak tersebut masing-masing diakui dalam penghasilan komprehensif lain atau ekuitas. The tax expense comprises current and deferred tax. Tax is recognized in the consolidated profit or loss, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directly in equity, respectively. Beban pajak kini dihitung berdasarkan peraturan perpajakan yang berlaku pada tanggal pelaporan keuangan. Manajemen secara periodik mengevaluasi posisi yang dilaporkan di Surat Pemberitahuan Tahunan (SPT) sehubungan dengan situasi dimana aturan pajak yang berlaku membutuhkan interpretasi. Jika perlu, manajemen menentukan provisi berdasarkan jumlah yang diharapkan akan dibayar kepada otoritas pajak. The current income tax charge is calculated on the basis of the tax laws enacted at the reporting date. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provision where appropriate on the basis of amounts expected to be paid to the tax authorities. Pajak penghasilan tangguhan diakui, dengan menggunakan metode balance sheet liability untuk semua perbedaan temporer antara dasar pengenaan pajak aset dan liabilitas dengan nilai tercatatnya pada laporan keuangan konsolidasian. Pajak penghasilan tangguhan ditentukan dengan menggunakan tarif pajak yang telah berlaku atau secara substantif telah berlaku pada periode pelaporan dan diharapkan diterapkan ketika aset pajak penghasilan tangguhan direalisasi atau liabilitas pajak penghasilan tangguhan diselesaikan. Deferred income tax is recognized, using the balance sheet liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax is determined using tax rates that have been enacted or substantively enacted as at reporting period and is expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled.
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  • Fall '18
  • Bambang SBI

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