OBLIGASI KONVERSI CONVERTIBLE BONDS
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
for the Three-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
97
23. OBLIGASI KONVERSI lanjutan 23. CONVERTIBLE BONDS continued
Pada tanggal 31 Maret 2017 dan 31 Desember 2016, obligasi konversi ini telah dicatat dengan
rincian sebagai berikut: As of March 31, 2017 and 31 December, 2016,
the convertible bonds have been recorded with the following details:
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Bagian liabilitas Liability portion
Obligasi konversi 17.094.283
16.714.974 Convertible bonds
Ditambah: Add:
Amortisasi menggunakan Amortization using
suku bunga efektif 205.651
804.401 effective interest rate
Selisih kurs 146.552
425.092 Foreign exchange
Saldo akhir 17.153.382
17.094.283 Ending balance
Bagian ekuitas Equity portion
Kepentingan nonpengendali 3.203.296
3.203.296 Non-controlling interests
24. PAJAK PENGHASILAN 24. INCOME TAXES
Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of:
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret
Three-month Period Ended March 31 2017
2016
Beban pajak penghasilan - kini Income tax expense - current
Entitas anak 116.161.029
136.272.446 Subsidiaries
Beban pajak penghasilan Consolidated income tax
konsolidasian - kini 116.161.029
136.272.446 expense - current
Beban pajak penghasilan - Income tax expense -
tangguhan deferred
Perusahaan 740.080
421.634 Company
Entitas anak 19.539.124
19.636.476 Subsidiaries
Manfaat pajak penghasilan Consolidated income tax
konsolidasian - tangguhan 20.279.204
20.058.110 benefit - deferred
Beban pajak penghasilan - neto Income tax expense - net
Perusahaan 740.080
421.634 Company
Entitas anak 96.621.905
116.635.970 Subsidiaries
Beban pajak penghasilan Consolidated income tax
konsolidasian - neto 95.881.825
116.214.336 expense - net
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
for the Three-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
98
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 tiga
bulan yang berakhir pada tanggal 31 Maret 2017 2016 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
Three-month periods ended March 31, 2017 and 2016 are as follows:
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret
Three-month Period Ended March 31 2017
2016
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 222.589.372
175.984.777 comprehensive income
Ditambah dikurangi: Add deduct:
Penyesuaian atas eliminasi Adjustment for consolidation
konsolidasi 26.160.002
31.164.224 eliminations
Laba entitas anak yang dikonsolidasi Profit before income tax
sebelum pajak penghasilan 228.747.010
306.735.497 of consolidated subsidiaries
Laba rugi sebelum pajak penghasilan Profit loss before income tax
diatribusikan kepada Perusahaan 20.002.364
99.586.496 attributable to the Company
Beda temporer: Temporary differences:
Pembayaran bonus 2.264.180
1.018.171 Payment for bonus
Penyisihan atas kesejahteraan karyawan - setelah
Provision for employees’ benefits -
dikurangi pembayaran 696.140
668.365 net of payments of benefits
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 2.642.470
1.816.019 Non-deductible expenses
Penghasilan yang telah dikenakan Income already subjected to
pajak penghasilan yang bersifat final 37.891.845
45.463.842 final income tax
Lain-lain - neto 1.202.129
483.013 Others - net
Rugi fiskal periode berjalan 13.488.820
142.030.796 Tax loss during the period
Rugi fiskal tahun-tahun sebelumnya 192.248.324
- Tax losses carry-forward
Akumulasi rugi fiskal - Perusahaan 205.737.144
142.030.796 Accumulated tax losses - Company