PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal
31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS For the year ended
December 31, 2016
Expressed in Rupiah, unless otherwise stated
64
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Aset liabilitias pajak tangguhan
d. Deferred tax assets liabilities
Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2016 dan 2015
adalah sebagai berikut: Details of deferred taxes assets and liabilities
as of December 31, 2016 and 2015 are as follows:
2016
Manfaat Beban Pajak Dibebankan pada
Penghasilan Tangguhan Penghasilan
Saldo Awal Tahun Berjalan
Komprehensif Lain Saldo Akhir
Pajak Tangguhan Deferred Income
Charged to Pajak Tangguhan
Beginning Balance Tax Benefit Expense
Other Comprehensive Ending Balance
Deferred Tax Current Year
Income Deferred Tax
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak Subsidiaries
Rugi fiskal 81.144.882
- -
81.144.882 Fiscal loss
Aset tetap 594.217.698
34.925.669.887 -
34.331.452.189 Fixed Assets
Liabilitas imbalan kerja Long-term employee
jangka panjang 10.496.386.029
492.989.570 606.911.994
11.596.287.593 benefits liability
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 14.631.103
14.631.103 -
- losses on receivables
Cadangan kerugian Allowance for impairment
penurunan nilai persediaan 2.947.423
- -
2.947.423 losses on inventories
Beban bunga 21.375.000
59.943.596 -
81.318.596 Interest expenses
Total 10.022.266.739
35.463.971.950 606.911.994
46.093.150.683 Total
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Anak Subsidiaries
Liabilitas imbalan kerja Long-term employee
jangka panjang 4.952.019.754
888.530.250 283.172.000
5.557.378.004 benefits liability
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 42.965.442
- -
42.965.442 losses on receivables
Aset tetap 27.203.281.637
1.890.832.676 -
29.094.114.313 Fixed Assets
Sub-total 22.208.296.441
1.002.302.426 283.172.000
23.493.770.867 Sub-total
Liabilitas pajak tangguhan Deferred tax liabilities
dari penyesuaian nilai wajar fair value adjustments on
atas akuisisi entitas anak 26.071.179.678
5.529.672.100 -
20.541.507.578 acquisition of subsidiary
Total 48.279.476.119
4.527.369.674 283.172.000
44.035.278.445 Total
2015
Manfaat Beban Pajak Dibebankan pada
Penghasilan Tangguhan Penghasilan
Saldo Awal Tahun Berjalan
Komprehensif Lain Saldo Akhir
Pajak Tangguhan Deferred Income
Charged to Pajak Tangguhan
Beginning Balance Tax Benefit Expense
Other Comprehensive Ending Balance
Deferred Tax Current Year
Income Deferred Tax
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak Subsidiaries
Rugi fiskal 81.144.882
- -
81.144.882 Fiscal loss
Aset tetap 934.212.500
339.994.802 -
594.217.698 Fixed Assets
Liabilitas imbalan kerja Long-term employee
jangka panjang 10.618.968.758
1.014.154.133 1.136.736.862
10.496.386.029 benefits liability
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 37.329.285
22.698.182 -
14.631.103 losses on receivables
Cadangan kerugian Allowance for impairment
penurunan nilai persediaan 2.947.423
- -
2.947.423 losses on inventories
Beban bunga 21.375.000
- -
21.375.000 Interest expenses
Total 9.827.552.848
1.331.450.753 1.136.736.862
10.022.266.739 Total
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Anak Subsidiaries
Liabilitas imbalan kerja Long-term employee
jangka panjang 4.372.488.254
761.013.250 181.481.750
4.952.019.754 benefits liability
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 42.965.442
- -
42.965.442 losses on receivables
Aset tetap 26.270.338.078
932.943.559 -
27.203.281.637 Fixed Assets
Sub-total 21.854.884.382
171.930.309 181.481.750
22.208.296.441 Sub-total
Liabilitas pajak tangguhan Deferred tax liabilities
dari penyesuaian nilai wajar fair value adjustments on
atas akuisisi entitas anak 31.600.851.780
5.529.672.102 -
26.071.179.678 acquisition of subsidiary
Total 53.455.736.162
5.357.741.793 181.481.750
48.279.476.119 Total
AK
ilan kini e tax
beban pajak enefit
Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal
31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS For the year ended
December 31, 2016
Expressed in Rupiah, unless otherwise stated
65
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Aset liabilitias pajak tangguhan lanjutan
d. Deferred tax asset liabilities continued
Pada bulan Juli 2016, NGI, entitas anak, telah menerima Surat Keputusan Direktorat
Jenderal Pajak, persetujuan atas surat permohonan No. REF.013NGI-DIRUTVI-
2016 yang dikirimkan NGI kepada Direktorat Jenderal Pajak Wajib Pajak Besar untuk
mengajukan permohonan penilaian kembali aset tetap untuk tujuan perpajakan
berdasarkan Peraturan Menteri Keuangan No.191PMK.0102015 pada tanggal
15 Oktober 2015. Persetujuan ini efektif pada tanggal 31 Januari 2016.
In July 2016, NGI, a subsidiary, received the Letter from the Directorate General of Tax
containing the approval of the letter
No.REF.013NGI-DIRUTVI-2016 submitted by NGI to the Tax Authorities Direktorat
Jenderal Pajak Wajib Pajak Besar to apply revaluation of property, plant and equipment
for tax purposes in accordance with the Minister of Finance regulation
No.191PMK.0102015 dated October 15, 2015. The approval effective as of
January 31, 2016.
Berdasarkan surat persetujuan tersebut, selisih penilaian aset tetap yang disetujui
adalah sebesar Rp142.947.112.699. Aset pajak tangguhan yang timbul dari perbedaan
antara nilai tercatat bersih dan dasar pengenaan pajak atas revaluasi aset tetap
untuk tujuan perpajakan adalah sebesar Rp35.736.778.175.
Based on the approval letter, the approved difference of asset revaluation is amounting
to Rp142,947,112,699. Deferred tax asset arising from the difference between the net
carrying amount and the adjusted tax base due to revaluation of property, plant and
equipment amounted to Rp35,736,778,175.
17. BEBAN MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
Rincian beban masih harus dibayar adalah sebagai berikut:
The details of accrued expenses are as follows:
2016 2015
Gaji dan tunjangan 18.302.252.487
25.035.332.371 Salaries and allowances
Utilitas 7.957.053.749
4.877.224.535 Utilities
Jasa profesional 4.401.006.778
1.338.711.243 Professional fees
Bunga 771.873.936
452.541.297 Interests
Lain-lain 32.293.197.065
40.462.637.900 Others
Total 63.725.384.015
72.166.447.346 Total
18. PENDAPATAN DITERIMA DI MUKA 18. 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:
2016 2015
Penyewaan ruang perkantoran Office space rental
Pihak berelasi Catatan 37 34.604.561.725
41.686.433.618 Related parties Note 37
Pihak ketiga masing-masing dibawah 5 5.327.760.271
5.403.402.606 Third parties each below 5
Keanggotaan golf dan lainnya 7.052.761.694
7.769.735.248 Golf course membership and others
Total 46.985.083.690
54.859.571.472 Total
Bagian yang direalisasi dalam satu tahun 17.012.951.303
13.869.934.826 Realizable within one year
Bagian yang direalisasi lebih dari setahun
29.972.132.387 40.989.636.646
Realizable more than one year