OBLIGASI KONVERSI CONVERTIBLE BONDS
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017 and
for the Six-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
98
23. OBLIGASI KONVERSI lanjutan 23. CONVERTIBLE BONDS continued
Pada tanggal 30 Juni 2017 dan 31 Desember 2016, obligasi konversi ini telah dicatat dengan
rincian sebagai berikut: As of June 30, 2017 and 31 December, 2016, the
convertible bonds have been recorded with the following details:
30 Juni 2017 31 Desember 2016
June 30, 2017 December 31, 2016
Bagian liabilitas Liability portion
Obligasi konversi 17.094.283
16.714.974 Convertible bonds
Ditambah: Add:
Amortisasi menggunakan Amortization using
suku bunga efektif 205.651
804.401 effective interest rate
Selisih kurs 535.230
425.092 Foreign exchange
Efek penyelesaian - bagian ekuitas Effect of settlement - equity portion
entitas nonpengendali 3.203.296
- of non-controlling entity
Pembelian obligasi oleh RGI 19.968.000
- Purchase of bonds by RGI
Saldo akhir -
17.094.283 Ending balance
Bagian ekuitas Equity portion
Kepentingan nonpengendali -
3.203.296 Non-controlling interests
24. PAJAK PENGHASILAN 24. INCOME TAXES
Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of:
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni
Six-month Period Ended June 30 2017
2016
Beban pajak penghasilan - kini Income tax expense - current
Entitas anak 296.778.508
289.661.720 Subsidiaries
Beban pajak penghasilan Consolidated income tax
konsolidasian - kini 296.778.508
289.661.720 expense - current
Beban pajak penghasilan - Income tax expense -
tangguhan deferred
Perusahaan 5.701.652
5.265.760 Company
Entitas anak 36.697.384
14.423.504 Subsidiaries
Manfaat pajak penghasilan Consolidated income tax
konsolidasian - tangguhan 30.995.732
9.157.744 benefit - deferred
Beban pajak penghasilan - neto Income tax expense - net
Perusahaan 5.701.652
5.265.760 Company
Entitas anak 260.081.124
275.238.216 Subsidiaries
Beban pajak penghasilan Consolidated income tax
konsolidasian - neto 265.782.776
280.503.976 expense - net
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017 and
for the Six-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
99
24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan
komprehensif lain konsolidasian dengan taksiran penghasilan kena pajakrugi fiskal untuk periode
enam bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016 adalah sebagai berikut:
The reconciliation between profit before income tax as shown in the consolidated statements of
profit or loss and other comprehensive income and the estimated taxable incometax loss for the
six-month periods ended June 30, 2017 and 2016 are as follows:
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni
Six-month Period Ended June 30 2017
2016
Laba sebelum pajak penghasilan Profit before income tax per
sesuai dengan laporan laba rugi consolidated statements
dan penghasilan komprehensif of profit or loss and other
lain konsolidasian 769.327.180
624.137.486 comprehensive income
Ditambah dikurangi: Add deduct:
Penyesuaian atas eliminasi Adjustment for consolidation
konsolidasi 63.776.582
62.777.598 eliminations
Laba entitas anak yang dikonsolidasi Profit before income tax
sebelum pajak penghasilan 793.953.035
800.165.683 of consolidated subsidiaries
Laba rugi sebelum pajak penghasilan Profit loss before income tax
diatribusikan kepada Perusahaan 39.150.727
113.250.599 attributable to the Company
Beda temporer: Temporary differences:
Pembayaran bonus 22.912.218
22.399.771 Payment for bonus
Penyisihan atas kesejahteraan karyawan - setelah
Provision for employees’ benefits - dikurangi pembayaran
105.610 1.336.731
net of payments of benefits Beda tetap:
Permanent differences: Beban yang tidak dapat dikurangkan
3.992.674 22.012.552
Non-deductible expenses Penghasilan yang telah dikenakan
Income already subjected to pajak penghasilan yang bersifat final
67.670.993 88.269.452
final income tax Lain-lain - neto
1.899.568 944.215 Others - net
Rugi fiskal periode berjalan 49.233.768 201.514.754
Tax loss during the period Rugi fiskal tahun-tahun sebelumnya
192.248.324 -
Tax losses carry-forward
Akumulasi rugi fiskal - Perusahaan 241.482.092 201.514.754 Accumulated tax losses - Company