March 2009 - Indocement Tunggal Prakarsa, PT.

The original consolidated financial statements included herein are inIndonesian language.PT INDOCEMENT TUNGGAL PRAKARSA Tbk.DAN ANAK PERUSAHAANCATATAN ATAS LAPORAN KEUANGANKONSOLIDASITiga Bulan yang Berakhir pada Tanggal-tanggal31 Maret 2009 dan 2008(Disajikan dalam rupiah, kecuali dinyatakan lain)PT INDOCEMENT TUNGGAL PRAKARSA Tbk.AND SUBSIDIARIESNOTES TO THE CONSOLIDATED FINANCIALSTATEMENTSThree Months Ended March 31, 2009 and 2008(Expressed in rupiah, unless otherwise stated)2. IKHTISAR KEBIJAKAN AKUNTANSI POKOK(lanjutan)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)q. Pajak Penghasilan Badan q. Corporate Income TaxBeban pajak kini ditetapkan berdasarkantaksiran laba kena pajak tahun berjalan. Aktivadan kewajiban pajak tangguhan diakui atasperbedaan temporer antara aktiva dankewajiban untuk tujuan komersial dan untuktujuan perpajakan setiap tanggal pelaporan.Manfaat pajak di masa mendatang, sepertisaldo rugi fiskal yang belum digunakan, diakuiapabila besar kemungkinan manfaat pajaktersebut dapat direalisasikan.Aktiva dan kewajiban pajak tangguhan diukurdengan tarif pajak yang diharapkan akandigunakan pada periode ketika aktivadirealisasi atau kewajiban dilunasiberdasarkan tarif pajak (dan peraturanperpajakan) yang berlaku atau secarasubstansial diberlakukan pada tanggal neraca.Perubahan nilai tercatat aktiva dan kewajibanpajak tangguhan yang disebabkan olehperubahan tarif pajak dibebankan padaoperasi tahun berjalan, kecuali untuktransaksi-transaksi yang sebelumnya telahlangsung dibebankan atau dikreditkan keekuitas.Perubahan terhadap kewajiban perpajakandiakui pada saat Surat Ketetapan Pajak(“SKP”) diterima atau, jika Perusahaanmengajukan keberatan/banding, pada saatkeputusan atas keberatan/banding tersebuttelah ditetapkan.Current tax expense is provided based on theestimated taxable income for the year.Deferred tax assets and liabilities arerecognized for temporary differences betweenthe financial and the tax bases of assets andliabilities at each reporting date. Future taxbenefits, such as the carry-forward of unusedtax losses, are also recognized to the extentthat realization of such benefits is probable.Deferred tax assets and liabilities aremeasured at the tax rates that are expected tobe applied to the period when the assets arerealized or the liabilities are settled, based ontax rates (and tax laws) that have beenenacted or substantively enacted at thebalance sheet date.Changes in the carrying amount of deferredtax assets and liabilities due to a change in taxrates are charged to current year operations,except to the extent that they relate to itemspreviously charged or credited to shareholders’equity.Amendment to a tax obligation is recordedwhen an assessment is received or, ifappealed, when the result of the appeal isdetermined.r. Laporan Segmen r. Segment ReportingUsaha Perusahaan dan Anak Perusahaandikelompokkan menjadi tiga kelompok usahautama: usaha semen, beton siap pakai dantambang agregat, dan usaha lainnya.Informasi keuangan mengenai segmen usahadisajikan pada Catatan 19.The Company and Subsidiaries’ businessesare grouped into three major operatingbusinesses: cement, ready mix concrete andaggregates quarry, and other businesses.Financial information on business segments ispresented in Note 19.s. Biaya Penerbitan Saham s. Stock Issuance CostsSemua biaya yang berhubungan denganpenerbitan efek ekuitas mengurangi agiosaham.All costs related to the issuance of equitysecurities are offset against additional paid-incapital.27