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Income Tax Expense - Reconciliation of Income Tax Expense and Accounting Profit Before Income Tax (Detail)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2019
TWD ($)
Dec. 31, 2019
USD ($)
Dec. 31, 2018
TWD ($)
Dec. 31, 2017
TWD ($)
Reconciliation of income tax expense and accounting profit before income tax [abstract]        
Tax calculated based on profit before tax and statutory tax rate $ 606,917   $ 356,488 $ 566,649
Expenses disallowed by tax regulation 3,055   14,689 10,185
Tax exempted (income) expenses by tax regulation (165,979)   66,353 (256,788)
Temporary differences not recognized as deferred tax assets (608)   (10,951) (85,168)
Prior year income tax under (over) estimation (5,016)   3,729 67,885
Income tax on unappropriated retained earnings 74,540   28,165 246,684
Impact of change in tax rate     (2,774)  
Effect of different tax rates in countries in which the Group operates 770   919 1,040
Income tax expense $ 513,679 $ 17,174 $ 456,618 $ 550,487