PERSEDIAAN INVENTORIES Okezone Widget MNC LAND AR 2015
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
75
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued
2015 2014
Disajikan kembali As restated
Pengaruh pajak atas penghasilan tidak kena pajak final
17.177.283.462 42.649.135.493
Tax effect of nontaxable income Total beban pajak tidak final
Total non final tax expense Perusahaan
11.791.328.303 5.016.184.824
of the Company Entitas anak:
Subsidiaries: Beban pajak kini
11.615.112.138 16.202.232.416
Current tax Beban manfaat pajak tangguhan
1.159.520.442 1.151.281.991
Deferred tax expense income
Jumlah beban pajak penghasilan 22.246.919.999
10.034.765.601 Total income tax expense
d. Manfaat pajak penghasilan tangguhan d. Deferred income tax benefit
Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2015 dan 2014
adalah sebagai berikut Details of deferred taxes assets and liabilities
on December 31, 2015 and 2014 are as follows:
2015 Manfaat
Manfaat Pajak Penghasilan
Pajak Penghasilan Pendapatan
Tangguhan Komprehensif lain
Saldo Awal Tahun Berjalan
Deferred Saldo Akhir
Pajak tangguhan Deferred
Income Tax Benefit Pajak tangguhan
Beginning Balance Income Tax Benefit
Other comprehensive Penyesuian
Ending Balance Deferred Tax
Current Year Income
Adjustment Deferred Tax
Aset Pajak Tangguhan Deferred Tax Asset
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 receivable
Cadangan kerugian penurunan nilai
Allowance for impairment 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
Deferred Tax Tangguhan
Liabilities
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 receivable
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 Deferred tax
tangguhan dari liabilities fair value
penyesuaian nilai adjustment on
wajar atas akuisisi acquisition of
entitas anak 31.600.851.780
5.529.672.102 -
- 26.071.179.678
subsidiary
Total 53.455.736.162
5.357.741.793 181.481.750
- 48.279.476.119
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
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