are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2016 dan untuk Periode Enam Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain Tidak Diaudit
PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of June 30, 2016 and for the Six-month Period then Ended
Expressed in Millions of Rupiah, Unless Otherwise Stated
Unaudited
110
19. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
19. ACCRUED EXPENSES
AND SHORT-TERM
EMPLOYEE BENEFITS LIABILITY
Beban akrual Accrued Expenses
Beban akrual terdiri dari: Accrued expenses consist of:
30 Juni 2016 June 30, 2016
31 Desember 2015 December 31, 2015
Iklan dan promosi 905.279
745.801 Advertising and promotions
Beban penjualan 467.335
494.131 Selling expenses
Beban bunga 128.060
141.624 Interest expenses
Beban angkut 99.116
23.397 Freight expenses
Utilitas 87.340
73.335 Utilities
Pembelian hasil panen 45.165
85.067 Crop purchases
Lain-lain masing-masing di bawah Rp50.000
389.892 573.911
Others each below Rp50,000
Total 2.122.187
2.137.266 Total
Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability
Akun ini terutama terdiri dari beban gaji, tunjangan dan bonus karyawan dan direksi.
This account mainly consists of directors’ and employees’ salaries, benefits and bonuses.
20. PERPAJAKAN 20. TAXATION
Pajak dibayar di muka Prepaid taxes
Pajak dibayar di muka terdiri dari: Prepaid taxes consist of:
30 Juni 2016 June 30, 2016
31 Desember 2015 December 31, 2015
PPN - neto 220.683
298.544 VAT - net
Pajak lain-lain 80.357
3.561 Other taxes
Total 301.040
302.105 Total
Utang pajak Taxes payable
Utang pajak terdiri dari: Taxes payable consist of:
30 Juni 2016 June 30, 2016
31 Desember 2015 December 31, 2015
Pajak penghasilan Income taxes
Pasal 15 113
250 Article 15
Pasal 21 69.251
14.070 Article 21
Pasal 22 292
221 Article 22
Pasal 23 76.697
31.722 Article 23
Pasal 2529 412.523
229.396 Article 2529
Pasal 26 204.292
4.744 Article 26
PPN - neto 109.426
72.485 VAT - net
Pajak lain-lain 37.906
22 Other taxes
Total 910.500
352.910 Total
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2016 dan untuk Periode Enam Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain Tidak Diaudit
PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of June 30, 2016 and for the Six-month Period then Ended
Expressed in Millions of Rupiah, Unless Otherwise Stated
Unaudited
111
20. PERPAJAKAN lanjutan 20. TAXATION continued
Rekonsiliasi fiskal Fiscal reconciliation
Rekonsiliasi antara laba sebelum beban pajak penghasilan, sebagaimana tercantum pada laporan
laba rugi dan penghasilan komprehensif lain konsolidasian dan estimasi laba kena pajak
Perusahaan adalah sebagai berikut: The reconciliation between income before income
tax expense as shown in the consolidated statement of profit or loss and other comprehensive income,
and estimated taxable income of the Company is as follows:
Periode Enam Bulan yang Berakhir pada TanggalSix-month Period Ended
30 Juni 2016 June 30, 2016
30 Juni 2015 June 30, 2015
Laba sebelum beban pajak penghasilan berdasarkan laporan laba rugi dan
penghasilan komprehensif lain konsolidasian
3.589.020
2.569.039
Income before income tax expense per consolidated statement of
profit or loss and other comprehensive income
Dikurangi laba sebelum beban pajak penghasilan Entitas Anak
3.245.321
2.926.790
Less income before income tax expense attributable to Subsidiaries
Eliminasi 231.008
333.098
Elimination Laba sebelum beban pajak penghasilan
Perusahaan 574.707
24.653
Income before income tax expense attributable to the Company
Ditambah dikurangi: Add deduct:
Beda temporer terutama terdiri dari perbedaan penyusutan antara
perpajakan dan komersial serta penyisihan untuk liabilitas imbalan
kerja karyawan 71.113
114.422
Temporary differences mainly consisting of the excess of tax over
book depreciation and provision for liabilities for employee benefits
Beda tetap terutama terdiri dari beban kesejahteraan karyawan, representasi
dan sumbangan 79.535
584.464
Permanent differences mainly consisting of employee benefits,
representations and donations Penghasilan yang telah dikenakan pajak
final 16.807
23.783
Income already subjected to final tax
Estimasi Laba Kena Pajak - Perusahaan 566.322
421.606
Estimated Taxable Income - Company
Beban pajak penghasilan Income tax expense
Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2015
seperti yang disebutkan di atas dan utang PPh terkait sudah dilaporkan oleh Perusahaan dalam
Surat Pemberitahuan Tahunan “SPT” PPh badan tahun 2015 ke Kantor Pajak.
The amounts of the Company’s taxable income and current income tax expense for 2015, as stated in
the foregoing, and the related income tax payable was reported by the Company in its 2015 annual
income tax return “SPT” submitted to the Tax Office.
Rincian beban pajak penghasilan yang dilaporkan pada laporan laba rugi dan penghasilan
komprehensif lain konsolidasian adalah sebagai berikut :
Details of income tax expense reported in the consolidated statement of profit or loss and other
comprehensive income are as follows:
Periode Enam Bulan yang Berakhir pada TanggalSix-month Period Ended
30 Juni 2016 June 30, 2016
30 Juni 2015 June 30, 2015
Pajak penghasilan badan: Corporate income tax:
Kini 1.144.295
1.093.639 Current
Tangguhan 129.250
253.2777 Deferred
Total Beban Pajak Penghasilan 1.015.045
840.362 Total Income Tax Expense
