Page 747 - Demo

01020304050607 Consolidated Financial Statements Laporan Keaungan Konsolidasian PT Pertamina Hulu Energi 745The original consolidated financial statement included hereinare in Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIESDaftar 5/81 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN (lanjutan)Tanggal 31 Desember 2024 dan untukTahun yang Berakhir pada Tanggal Tersebut(Disajikan dalam Ribuan Dolar Amerika Serikat,Kecuali Dinyatakan Lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENT (continued)As of December 31, 2024 andfor the Year Then Ended(Expressed in Thousands of United States Dollars,Unless Otherwise Stated)4. PERTIMBANGAN, ESTIMASI DAN ASUMSIAKUNTANSI SIGNIFIKAN (lanjutan)4. SIGNIFICANT ACCOUNTING JUDGMENTS,ESTIMATES AND ASSUMPTIONS (continued)b. Estimasi dan Asumsi (lanjutan) b. Estimates and Assumptions (continued)iii. Pajak penghasilan iii. Income taxesPertimbangan dan asumsi dibutuhkan dalammenentukan penyisihan modal danpengurangan beban tertentu selama estimasiprovisi pajak penghasilan untuk Grup. Banyaktransaksi dan perhitungan yang dapatmenyebabkan ketidakpastian di dalampenentuan kewajiban pajak. Apabila terdapatperbedaan perhitungan pajak dengan jumlahyang telah dicatat, perbedaan tersebut akanberdampak pada pajak penghasilan dan pajaktangguhan dalam periode dimana penentuanpajak tersebut dibuat.Judgement and assumptions are required indetermining capital allowances and thedeductibility of certain expenses during theestimation of the provision for income taxes forthe Group. There are many transactions andcalculations for which the ultimate taxdetermination is uncertain during the ordinarycourse of business. Where the final taxoutcome of these matters is different from theamounts that were initially recorded, thesedifferences will have an impact on the incometax and deferred income tax provisions in theperiod in which the determination is made.Aset pajak tangguhan, termasuk yang timbuldari rugi fiskal, penyisihan modal danperbedaan temporer, diakui hanya apabiladianggap lebih mungkin dari pada tidakbahwa aset pajak tangguhan dapat diterimakembali, dimana hal ini tergantung padakecukupan pembentukan laba kena pajak dimasa depan. Asumsi pembentukan laba kenapajak di masa depan bergantung padaestimasi manajemen untuk arus kas di masadepan. Hal ini bergantung pada estimasiproduksi, volume penjualan, harga komoditas,cadangan, biaya operasi, biaya penutupandan rehabilitasi, belanja modal, dividen dantransaksi manajemen lainnya di masa depan.Deferred tax assets, including those arisingfrom unrecouped tax losses, capital allowancesand temporary differences, are recognized onlywhere it is considered more likely than not thatthey will be recovered, which is dependent onthe generation of sufficient future taxableprofits. Assumptions about the generation offuture taxable profits depend on management%u2019sestimates of future cash flows. These dependon estimates of future production, salesvolumes, commodity prices, reserves,operating costs, closure and rehabilitationcosts, capital expenditure, dividends and othercapital management transactions.