TOOLS · SHSDESK

Deferred Tax Calculation

A system for calculating deferred tax assets and liabilities under PSAK 212 from temporary differences between carrying amounts and tax bases.

SHSDeskDeferred Tax PSAK 212

Temporary DifferencesReconciliationJournal

Tax year

2025

Corporate income tax rate

22%

Method

Balance sheet liability

Item	Carrying amount	Tax base	Temporary difference	Deferred tax
Fixed assets	4,850,000,000	5,120,000,000	270,000,000	59,400,000
Employee benefit liability	695,500,000	0	695,500,000	153,010,000
Allowance for doubtful accounts	312,000,000	0	312,000,000	68,640,000
Prepaid expenses	180,000,000	0	(180,000,000)	(39,600,000)

Deferred tax asset – net241,450,000

Deferred tax benefit for the year32,180,000

Effective tax rate21.4%

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