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The original consolidated financial statements included hereinare in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 5/63 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN31 DESEMBER 2020(Dinyatakan dalam ribuan dolar AS, kecuali dinyatakan lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTSDECEMBER 31, 2020(Expressed in thousands of US dollars,unless otherwise stated)3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)3. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)q. Pajak penghasilan q. Income taxesBeban pajak terdiri dari pajak kini dan pajaktangguhan. Pajak diakui dalam laporan laba rugi,kecuali jika pajak tersebut terkait dengantransaksi atau kejadian yang langsung diakui keekuitas. Pada kasus ini, pajak tersebut masingmasing diakui di pendapatan komprehensif lainatau langsung di ekuitas.Tax expense comprises current and deferred tax.Tax is recognised in profit or loss, except to theextent that it relates to items recognized directly inequity. In this case, the tax is also recognized inother comprehensive income or directly in equity,respectively.Beban pajak kini dihitung berdasarkan taksiranlaba kena pajak tahun berjalan dan Pajakpenghasilan kini Entitas Anak dihitungberdasarkan tarif pajak efektif gabungan yangditetapkan dalam KBH bersangkutan.Current tax expense is provided based on theestimated taxable income for the year and theSubsidiaries%u2019 current income tax charge iscalculated on the basis of the combined effectivetax rate as per the respective PSCs.Untuk entitas anak yang berdasarkan KBH GrossSplit, beban pajak kini dihitung sesuai denganketentuan perundang-undangan di bidang pajakpenghasilan.For subsidiaries which based on Gross Split PSC,current tax expense is calculated in accordancewith the provisions of the income tax law.Pajak penghasilan tangguhan diakui, denganmenggunakan metode balance sheet liabilityuntuk semua perbedaan temporer antara dasarpengenaan pajak aset dan liabilitas dengan nilaitercatatnya pada laporan keuangan. Namun,liabilitas pajak penghasilan tangguhan tidakdiakui jika berasal dari pengakuan awal goodwillatau pada saat pengakuan awal aset dan liabilitasyang timbul dari transaksi selain kombinasi bisnisyang pada saat transaksi tersebut tidakmempengaruhi laba rugi akuntansi maupun labarugi kena pajak. Pajak penghasilan tangguhanditentukan dengan menggunakan tarif pajak yangtelah berlaku atau secara substantif telah berlakupada akhir periode pelaporan dan diharapkanditerapkan ketika aset pajak penghasilantangguhan direalisasi atau liabilitas pajakpenghasilan tangguhan diselesaikan.Deferred income tax is recognized, using thebalance sheet liability method, on temporarydifferences arising between the tax bases ofassets and liabilities and their carrying amounts inthe financial statements. However, deferred taxliabilities are not recognized if they arise from theinitial recognition of goodwill and deferred incometax is not accounted for if it arises from initialrecognition of an asset or liability in a transactionother than a business combination that at the timeof the transaction affects neither accounting nortaxable profit or loss. Deferred income tax isdetermined using tax rates that have been enactedor substantially enacted as at the reporting periodand are expected to apply when the relateddeferred income tax asset is realized or thedeferred income tax liability is settled.Tata Kelola Perusahaan yang BaikGood Corporate GovernanceTanggung Jawab Sosial PerusahaanCorporate Social ResponsibilityLaporan Keuangan KonsolidasianConsolidated Financial ReportPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 743