Ekshibit E43 Exhibit E43
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 30
JUNI 2017
FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 11. UTANG USAHA Lanjutan
11. TRADE PAYABLES Continued
Rincian utang usaha berdasarkan jenis mata uang adalah sebagai berikut:
Details of trade payables based on currencies are as follows:
Setara dengan Rp Setara dengan Rp
Equivalent to Rp Equivalent to Rp
30 Jun 2017 30 Jun 2017
30 Jun 2017 30 Jun 2017
31 Des 2016 31 Dec 2016
31 Des 2016 31 Dec 2016
R u p i a h 52.698.998.488
52.698.998.488 41.038.832.083 41.038.832.083
R u p i a h U S D
- -
- -
U S D
T o t a l 52.698.998.488
41.038.832.083 T o t a l
12. BEBAN MASIH HARUS DIBAYAR
12. ACCRUED EXPENSES 30 Jun 2017
30 Jun 2017 31 Des 2016
31 Dec 2016 Pihak ketiga
Third parties
Beban umum dan administrasi 6.342.397.342
8.577.874.333 General and administrative expenses
Produksi 3.801.977.535
2.965.890.245 Production
I k l a n 3.216.680.061 17.289.258.180
Advertising Lain-lain
983.086.895 1.460.036.733
O t h e r s Sub-total
14.344.141.833 30.293.059.491 Sub-total
Pihak berelasi Related party
Royalti Catatan 27 2.801.565.044
3.371.626.031 Royalties Note 27
T o t a l 17.145.706.877 33.664.685.522
T o t a l
13 . PERPAJAKAN
13. TAXATION
a. Utang Pajak
a. Taxes Payable 30 Jun 2017
30 Jun 2017 31 Des 2016
31 Dec 2016 Perusahaan
The Company
Pajak Penghasilan: Income Taxes:
Pasal 21 1.532.062.617
549.799.095 Article 21
Pasal 23 188.670.938
248.901.290 Article 23
Pasal 29 1.000.318.955
36.029.851 Article 29
Pajak Pertambahan Nilai PPN 5.520.047.857
6.984.199.957 Value-Added Tax VAT
Sub-total 7.863.758.491
7.818.930.193 Sub-total
Entitas anak Subsidiaries
Pajak Penghasilan: Income Taxes:
Pasal 21 134.347.696
118.627.378 Article 21
Pasal 23 68.271.037
4.799.421 Article 23
Pasal 29 1.001.276.874
447.486.012 Article 29
Pajak Pertambahan Nilai PPN 101.013.863 2.469.289
Value-Added Tax VAT Sub-total
1.102.881.744 573.382.100
Sub-total
T o t a l 8.966.640.235
8.392.312.293 T o t a l
Ekshibit E44 Exhibit E44
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 30
JUNI 2017
FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 13. PERPAJAKAN Lanjutan
13. TAXATION Continued b. Pajak Kini
b. Current Tax
Rekonsiliasi antara laba rugi sebelum beban pajak penghasilan sebagaimana yang disajikan
dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran
penghasilan rugi kena pajak untuk tahun yang berakhir pada 30 Juni 2017 dan 31 Desember
2016 adalah sebagai berikut: A reconciliation between profit loss before
income tax expense, as shown in the consolidated statements
of profit
and loss
and other
comprehensive income and estimated taxable income loss for the years ended 30 June 2017 and
31 December 2016 are as follows:
30 Jun 2017 30 Jun 2017
31 Des 2016 31 Dec 2016
Laba rugi sebelum beban pajak penghasilan menurut
laporan laba rugi dan komprehensif lain
konsolidasian 5.012.408.789 11.781.230.371
Profit loss before income tax expense per consolidated statements of profit
and loss and other comprehensive income
Dikurangi: Less:
Laba rugi neto entitas anak sebelum beban pajak
penghasilan 3.835.697.401 5.897.463.997
Net profit loss before income tax expense of subsidiaries
Eliminasi 774.393.532
28.886.923 Elimination
Laba rugi sebelum beban pajak penghasilan
Perusahaan 1.951.104.920 5.854.879.451
Profit loss before income tax expense of the Company
Beda temporer: Temporary differences:
Beban imbalan kerja karyawan 5.569.646.600 10.208.275.541 Provision for employee benefits
Realisasi beban imbalan kerja karyawan
480.324.137 597.731.690
Payments of employee benefits Kontribusi dana pensiun
3.204.000.000 4.000.000.000 Contributions to pension fund
Pembayaran sewa pembiayaan 528.961.982
515.292.699 Payments of finance lease
Penyisihan persediaan usang 322.580.346
33.620.384 Allowance for inventory obsolescence
Beda tetap: Permanent differences:
Beban pajak -
2.079.843.673 Tax expenses
Beban penyusutan 106.358.847
200.620.716 Depreciation expense
Beban representasi dan donasi 236.504.075
834.652.995 Representation and donation expenses
Penghasilan bunga yang telah dikenakan pajak final
86.053.327 105.728.105
Interest income subjected to final tax
Beban bunga yang telah dikenakan pajak final
18.239.465 -
Interest expense subjected to final tax
Laba atas penjualan aset tetap - final
- -
Gain on sales of property, plant and equipment – final
Taksiran laba rugi fiskal Perusahaan sebelum
kompensasi rugi fiskal 4.001.275.818 13.925.899.498
Estimated fiscal profit loss of the Company before compensation for
tax loss
Kompensasi rugi fiskal tahun: Compensation for tax loss
from prior year: - 2 0 1 5
- 7.604.810.161
2 0 1 5 - Taksiran laba rugi fiskal
Perusahaan 4.001.275.818 6.321.089.337
Estimated fiscal profit loss of the Company