ADVANCES FOR PROJECT AND PURCHASE OF LAND
The original consolidated financial statements included herein are in Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada
31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued For The Years Ended
December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated
76
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Manfaat pajak penghasilan tangguhan lanjutan
d. Deferred income tax benefit continued
2014 Disajikan kembali As restated Manfaat
Manfaat Pajak Penghasilan
Pajak Penghasilan Pendapatan
Tangguhan Komprehensif lain
Saldo Awal Tahun Berjalan
Deferred Dampak
Saldo Akhir Pajak Tangguhan
Deferred Income Tax Benefit
Konsolidasi Pajak Tangguhan
Beginning Balance Income Tax Benefit
Other comprehensive Consolidation
Ending Balance Deferred Tax
Current Year Income
Effect Deferred Tax
Aset Pajak Tangguhan Deferred Tax Asset
Entitas Anak Subsidiaries
Rugi fiskal 572.678.896
491.534.014 -
- 81.144.882
Fiscal loss Aset tetap
65.384.711 868.827.789
- -
934.212.500 Fixed assets
Liabilitas imbalan kerja Long-term employee
jangka panjang 7.707.381.781
1.016.998.783 156.887.883
2.051.476.077 10.618.968.758
benefits liability Cadangan kerugian
Allowance for impairment penurunan nilai piutang
144.573.816 107.244.531
- -
37.329.285 losses on receivable
Cadangan kerugian Allowance for
penurunan nilai impairment
persediaan -
- -
2.947.423 2.947.423
losses on inventories Beban bunga
- 21.375.000
- -
21.375.000 Interest expenses
Total 8.359.249.782
429.232.551 156.887.883
2.054.423.500 9.827.552.848
Total Liabilitas Pajak
Deferred Tax Tangguhan
Liabilities
Entitas Anak Subsidiaries
Liabilitas imbalan kerja Long-term employee
jangka panjang 3.993.055.375
712.900.199 333.467.320
- 4.372.488.254
benefits liability Cadangan kerugian
Allowance for impairment penurunan nilai piutang
199.511.757 156.546.315
- -
42.965.442 losses on receivable
Aset tetap 27.337.663.983
1.067.325.905 -
- 26.270.338.078
Fixed assets Sub-total
23.145.096.851 1.623.679.789
333.467.320 -
21.854.884.382 Sub-total
Liabilitas pajak Deferred tax
tangguhan dari liabilities fair value
penyesuaian nilai adjustment on
wajar atas akuisisi acquisition of
entitas anak 24.627.602.372
5.165.123.319 -
12.138.372.727 31.600.851.780
subsidiary
Total 47.772.699.223
6.788.803.108 333.467.320
12.138.372.727 53.455.736.162
Total
18. BEBAN MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
Rincian beban masih harus dibayar adalah sebagai berikut:
The details of accrued expenses are as follows:
2015 2014
Gaji dan tunjangan 25.035.332.371
19.552.185.627 Salaries and allowances
Utilitas 4.877.224.535
5.756.463.866 Utilities
Jasa profesional 1.338.711.243
2.075.899.129 Professional fees
Bunga 452.541.297
416.339.790 Interests
Lain-lain 40.462.637.900
36.063.417.284 Others
Total 72.166.447.346
63.864.305.696 Total
The original consolidated financial statements included herein are in Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada
31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued For The Years Ended
December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated
77
19. PENDAPATAN DITERIMA DI MUKA 19. UNEARNED REVENUES
Akun ini merupakan pendapatan diterima di muka atas sewa dan keanggotaan golf dengan rincian
sebagai berikut: This account represents unearned revenue from
rental and golf membership with the details as follows:
2015 2014
Penyewaan ruang perkantoran Office space rental
Pihak berelasi Catatan 38 41.686.433.618
47.150.201.702 Related parties Note 38
Pihak ketiga masing-masing dibawah 5 5.403.402.606
3.756.436.528 Third parties each below 5
Keanggotaan golf dan lainnya 7.769.735.248
8.500.517.681 Golf course membership and others
Total 54.859.571.472
59.407.155.911 Total
Bagian yang direalisasi dalam satu tahun 13.869.934.826
7.078.206.212 Realizable within one year
Bagian yang direalisasi lebih dari setahun
40.989.636.646 52.328.949.699
Realizable more than one year
20. UTANG ANJAK PIUTANG 20. FACTORING LIABILITIES
Pada tahun 2007, Perusahaan mengadakan perjanjian anjak piutang dengan PT MNC
Finance, pihak berelasi, dengan nilai plafon maksimum Rp13.000.000.000 dengan jangka
waktu yang ditentukan sesuai dengan jadwal pembayaran dengan tingkat bunga 10-12.
Pada tanggal 31 Desember 2015 dan 2014, saldo utang anjak piutang masing-masing sebesar
Rp5.448.504.183 dan Rp5.493.005.858 atau masing-masing sebesar 0,27 dan 0,28 dari
total liabilitas Catatan 38. In 2007, the Company entered into a factoring
agreement with PT MNC Finance, a related party, with maximum plafond of Rp13,000,000,000 and
of payment schedule applied at interest rate of 10-12. As of December 31, 2015 and 2014,
the outstanding of factoring liabilities amounting to Rp5,448,504,183
and Rp5,493,005,858,
respectively or 0.27 and 0.28 of total liabilities, respectively Note 38.
Pinjaman ini dijamin dengan piutang usaha Catatan 7.
The loan are collateralized with trade receivables Note 7.
21. UANG MUKA DAN DEPOSIT PELANGGAN 21. CUSTOMERS’ ADVANCES AND DEPOSIT
Akun ini terdiri dari: This account consists of:
2015 2014
Uang muka penjualan - unit apartemen 78.246.696.106
53.102.656.979 Sales advances – apartment units
Deposit hotel 23.028.616.903
28.878.297.054 Hotel deposits
Total 101.275.313.009
81.980.954.033 Total