OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK
NYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan
untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut
Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2015 and for the Nine-Month Period
Then Ended Expressed In Thousands of Rupiah,
Unless Otherwise Stated
111
23. OBLIGASI KONVERSI lanjutan 23. CONVERTIBLE BONDS continued
Pada tanggal 30 September 2015 dan 31 Desember 2014, obligasi konversi ini telah dicatat
dengan rincian sebagai berikut: As of September 30, 2015 and December 31,
2014, the convertible bonds have been recorded with the following details:
30 September 2015 31 Desember 2014
September 30, 2015 December 31, 2014
Bagian liabilitas Liability portion
Obligasi konversi 7.851.441
7.851.441 Convertible bonds
Ditambah: amortisasi menggunakan Add: amortization using
suku bunga efektif effective interest rate
Saldo awal 1.084.335
40.196 Beginning
Amortisasi periode berjalan 886.716
1.044.139 Amortization during period
1.971.051 1.084.335
Saldo akhir 9.822.492
8.935.776 Ending balance
Bagian ekuitas Equity portion
Kepentingan nonpengendali 10.898.559
10.898.559 Non-controlling interests
24. PAJAK PENGHASILAN 24. INCOME TAXES
Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of:
Periode Sembilan bulan yang Berakhir pada Tanggal 30 September
Nine-month Periods Ended September 30 2015
2014
Beban pajak penghasilan - kini Income tax expense - current
Perusahaan 194.140.542
19.849.169 Company
Entitas anak 396.287.176
380.150.295 Subsidiaries
Beban pajak penghasilan Consolidated income tax
konsolidasian - kini 590.427.718
399.999.464 expense - current
Manfaat beban pajak penghasilan - Income tax benefit expense -
tangguhan deferred
Perusahaan 2.632.871
1.909.106 Company
Entitas anak 25.725.180
27.191.874 Subsidiaries
Manfaat pajak penghasilan Consolidated income tax
konsolidasian - tangguhan 23.092.309
25.282.768 benefit - deferred
Beban pajak penghasilan - neto Income tax expense - net
Perusahaan 196.773.413
21.758.275 Company
Entitas anak 370.561.996
352.958.421 Subsidiaries
Beban pajak penghasilan Consolidated income tax
konsolidasian - neto 567.335.409
374.716.696 expense - net
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK
NYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan
untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut
Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2015 and for the Nine-Month Period
Then Ended Expressed In Thousands of Rupiah,
Unless Otherwise Stated
112
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
sembilan bulan yang berakhir pada tanggal 30 September 2015 dan 2014 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
nine-month periods ended September 30, 2015 and 2014 are as follows:
Periode Sembilan bulan yang Berakhir pada Tanggal 30 September
Nine-month Periods Ended September 30 2015
2014
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 2.388.171.778
1.366.247.680 comprehensive income
Ditambah dikurangi: Add deduct:
Keuntungan dari penjualan Gain from disposal of ownership
kepemilikan pada entitas anak 28.985.567
- interest in subsidiary
Penyesuaian atas eliminasi Adjustment for consolidation
konsolidasi 47.656.813
96.765.215 eliminations
Laba entitas anak yang dikonsolidasi Profit before income tax
sebelum pajak penghasilan 1.348.815.889
1.370.155.693 of consolidated subsidiaries
Laba sebelum pajak penghasilan Profit before income tax
diatribusikan kepada Perusahaan 1.115.998.269
92.857.202 attributable to the Company
Beda temporer: Temporary differences:
Pembayaran bonus 12.997.819
9.056.799 Payment for bonus
Penyisihan atas kesejahteraan karyawan - setelah
Provision for employees’ benefits - dikurangi pembayaran
2.466.336 1.420.376
net of payments of benefits Beda tetap:
Permanent differences: Beban yang tidak dapat dikurangkan
10.027.123 1.151.044
Non-deductible expenses Penghasilan yang telah dikenakan
Income already subjected to pajak penghasilan yang bersifat final
256.286.641 233.218.710
final income tax Lain-lain - neto
39.639.266 5.753.633
Others - net Taksiran penghasilan kena pajak
Estimated taxable income tax loss rugi fiskal periode berjalan
898.846.534 141.093.254
during the period Rugi fiskal tahun-tahun sebelumnya
122.284.369 -
Tax losses carry-forward
Penghasilan kena pajak akumulasi Taxable income accumulated
rugi fiskal - Perusahaan 776.562.165
141.093.254 tax losses - Company