Nilai tercatat utang pajak aset pajak tangguhan dan liabilitas pajak tangguhan

Nilai tercatat utang pajak aset pajak tangguhan dan

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Nilai tercatat utang pajak, aset pajak tangguhan dan liabilitas pajak tangguhan Perusahaan dan Entitas Anak sesuai dengan tanggal laporan posisi keuangan konsolidasian yang digunakan dalam Catatan 26 atas laporan keuangan konsolidasian. Instrumen Keuangan Perusahaan dan Entitas Anak mencatat aset dan liabilitas keuangan tertentu pada nilai wajar, yang mengharuskan penggunaan estimasi akuntansi. Sementara komponen signifikan atas pengukuran nilai wajar ditentukan menggunakan bukti objektif yang dapat diverifikasi, jumlah perubahan nilai wajar dapat berbeda bila Perusahaan menggunakan metodologi penilaian yang berbeda. Perubahan nilai wajar aset dan liabilitas keuangan tersebut dapat mempengaruhi secara langsung laba atau rugi Perusahaan dan Entitas Anak. Nilai tercatat dari aset keuangan pada nilai wajar dalam laporan perubahan posisi keuangan konsolidasian pada tanggal 30 September 2018 adalah sebesar Rp210.582.246.770(31Desember2017: Rp201.790.255.140; 31 Desember 2016: Rp191.572.336.748), sedangkan nilai tercatat liabilitas keuangan dalam laporan perubahan posisi keuangan konsolidasian pada tanggal 30 September 2018 adalah sebesar Rp235.764.242.249 (31 Desember 2017: Rp257.396.397.944; 31 Desember 2016: Rp199.141.128.628) (lihat Catatan 31). The original consolidated financial statements included herein are in the Indonesian language. PT ALKINDO NARATAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) As Of September 30, 2018, December 31, 2017 And December 31, 2016 And For The Nine-Month Periods Ended September 30, 2018 And September 30, 2017 (Unaudited) And For The Years Ended December 31, 2017 And December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated) 3. SOURCE OF ESTIMATION UNCERTAINTY (Continued) Income Tax Significant judgment is involved in determining the provision for income taxes. There are certain transactions and computations for which the ultimate tax determination is uncertain during the ordinary course of business. The Company and Subsidiaries recognize liabilities for expected tax issues based on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is different from the amounts that were initially recognized, such differences will impact the income tax and deferred tax provisions in the period in which such determination is made. Deferred tax assets (liabilities) are recognized on the differences of recognition in the consolidated financial statements based on commercial basis and tax bases (see Note 26). The management considers timing, the level of future taxable profits, expired tax period (5 years) and future tax planning strategies when recognized deferred tax assets (liabilities). The carrying amounts of Company and Subsidiaries’s taxes payable, deferred tax assets and deferred tax liabilities as at the consolidated statements of financial position date are disclosed in Note 26 to the consolidated financial statements.
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