PIUTANG USAHA TRADE RECEIVABLES
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
73
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
2015 2014
Pajak Pertambahan Nilai 89.668.539.656
75.875.420.422 Value Added Tax
Pajak Penghasilan: Income Taxes:
Pasal 28 5.253.525.480
- Article 28
Pasal 4 2 4.494.590.047
20.709.896.974 Article 4 2
Pasal 21 209.171.831
- Article 21
Pasal 23 49.381.191
- Article 23
Total 99.675.208.205
96.585.317.396 Total
b. Utang pajak b. Taxes payables
2015 2014
Pajak Penghasilan: Income Taxes:
Pasal 4 2 9.734.974.787
27.507.116.732 Article 4 2
Pasal 21 6.141.996.403
1.705.434.146 Article 21
Pasal 23 1.030.524.289
3.135.581.602 Article 23
Pasal 25 70.479.529
1.484.169.009 Article 25
Pasal 26 -
3.511.915.111 Article 26
Pasal 29 18.581.504.629
485.344.868 Article 29
Pajak Pembangunan 8.038.460.676
9.316.517.545 Development Tax
Pajak Pertambahan Nilai 2.084.671.673
1.640.160.942 Value Added Tax
Pajak Bumi dan Bangunan 849.335.419
688.060.327 Land and Building Tax
Total 46.531.947.405
49.474.300.282 Total
Pada bulan Juni 2014, BNR telah melunasi Surat
Tagihan Pajak
sebesar Rp2.340.678.005.
In June 2014, BNR has paid Tax Collection Letter amounting to Rp2,340,678,005.
c. Pajak Penghasilan Badan c. Corporate Income Tax
Rekonsiliasi antara laba sebelum pajak sebagaimana yang disajikan dalam laporan
laba rugi dan peghasilan komprehensif lain konsolidasian dan taksiran penghasilan kena
pajak Perusahaan untuk tahun yang berakhir pada tanggal- tanggal 31 Desember 2015
dan 2014 adalah sebagai berikut: Reconciliation between income before
income tax as shown in the consolidated statements of profit or loss and other
comprehensive income and the taxable income of the Company for the years ended
December 31, 2015 and 2014 are as follows:
2015 2014
Laba sebelum pajak penghasilan Income before income tax per
di laporan laba rugi dan consolidated statements
penghasilan komprehensif lain of profit or loss and other
konsolidasian 261.937.388.139
430.131.365.011 comprehensive income
Laba entitas anak sebelum pajak penghasilan
213.882.286.975 241.710.074.520
Income before tax of subsidiaries Laba Perusahaan
Income before income tax sebelum pajak penghasilan
48.055.101.164 188.421.290.491
attributable to the Company Laba yang telah dikenakan pajak
Income already bersifat final
69.598.921.801 37.889.487.813
subjected to final tax Laba rugi yang pajaknya bersifat
21.543.820.637 150.531.802.678
Income loss subject to tidak final
non final tax
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
74
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued
2015 2014
Perbedaan temporer: Temporary difference:
Penyesuaian nilai wajar atas Fair value adjustment on
akuisisi entitas anak 22.118.688.408
20.660.493.275 acquisition of a subsidiary
Beban yang tidak dapat dikurangkan: Non-deductible expenses:
Keuntungan dari pembelian dengan diskon
- 194.200.506.548
Gain on bargain purchase Beban pajak final
6.959.892.180 3.788.948.781
Final tax expense Lain-lain
61.749.242.065 19.850.128.627
Others
Taksiran penghasilan kena pajak 69.284.002.016
630.866.813 Estimated taxable lncome
Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk
tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 adalah sebagai
berikut: The computation of current income tax
expense and estimated income tax payable for the years ended December 31, 2015 and
2014 are as follows:
2015 2014
Beban pajak penghasilan kini: Current income tax:
Perusahaan 17.321.000.405
148.938.495 Company
Entitas anak 11.615.112.138
16.202.232.416 Subsidiaries
Beban pajak penghasilan kini 28.936.112.543
16.351.170.911 Current income tax:
Dikurangi pajak penghasilan dibayar dimuka
10.354.607.914 15.865.826.043
Less prepaid income taxes Total hutang pajak penghasilan pasal 29
18.581.504.629 485.344.868
Total income tax payable article 29 Taksiran hutang pajak penghasilan
Estimated income tax payable Pasal 29
Article 29: Perusahaan
16.746.160.354 53.587.416
Company Entitas anak
1.835.344.275 431.757.452
Subsidiaries Total hutang pajak penghasilan pasal 29
18.581.504.629 485.344.868
Total income tax payable article 29
Rekonsiliasi antara manfaat beban pajak dan hasil perkalian laba sebelum pajak
penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax benefit expense and the amounts computed by
applying the effective tax rates to income before income tax is as follows:
2015 2014
Laba sebelum pajak penghasilan menurut Income before income tax per
laporan laba rugi dan consolidated statements
penghasilan komprehensif lain of profit or loss and other
konsolidasian 261.937.388.139
430.131.365.011 comprehensive income
Laba entitas anak sebelum pajak penghasilan
213.882.286.975 241.710.074.520
Income before tax of subsidiaries Laba Perusahaan
48.055.101.164 188.421.290.491
Income before income tax sebelum pajak penghasilan
attributable to the Company Laba yang telah dlkenakan pajak
Income already bersifat final
69.598.921.801 37.889.487.813
subjected to final tax Laba rugi yang pajaknya bersifat
Income loss subject lo tidak final
21.543.820.637 150.531.802.678
non final tax Pajak dengan tarif yang berlaku
5.385.955.159 37.632.950.669
Tax at effective tax rate