PINJAMAN JANGKA PENDEK Lanjutan SHORT-TERM LOAN Continued
originally issued in Indonesian language
y
k shibit E 67
Exhibit E67
PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016
Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated
18. PERPAJAKAN Lanjutan 18. TAXATION Continued
d. Aset Liabilitas Pajak Tangguhan d. Deferred Tax Assets Liabilities
31 Desember 2015
31 December 2015
Dikreditkan ke penghasilan
komprehensif lain
Credited to the other
comprehensive income
Dikreditkan ke laba rugi
Credited to profit or loss
31 Desember 2016
31 December 2016
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Liabilitas imbalan kerja karyawan
1.912.040.750 130.027.750
8.694.500 1.790.707.500
Employee benefits liability
Piutang usaha dan piutang lain-lain
3.376.469.038 2.737.660.218 -
638.808.820 Trade receivables
and other receivables Persediaan
88.485.061 88.485.061
- -
Inventories Aset tetap
124.652.761 1.398.991.407 -
1.523.644.168 Property, plant and
equipment Utang sewa pembiayaan
555.490.071 284.143.593
- 271.346.478
Finance lease liabilities Rugi fiskal
- 27.179.514.857
- 27.179.514.857
Fiscal loss Sub-total
4.696.852.017 23.108.494.014
8.694.500 27.814.040.531
Sub-total
Entitas Anak Subsidiaries
Liabilitas imbalan kerja karyawan
2.802.103.778 187.024.750
259.917.250 2.355.161.778
Employee benefits liability
Piutang usaha dan piutang lain-lain
378.701.715 7.548.481
- 386.250.196
Trade receivables and other receivables
Aset tetap 15.806.714.944 11.713.556.307
- 4.093.158.637
Property, plant and equipment
Utang sewa pembiayaan 2.672.514.088
2.214.865.228 -
457.648.860 Finance lease liabilities
Rugi fiskal 39.863.834.061 197.688.912.456
- 237.552.746.517
Fiscal loss Sub-total
24.565.410.522 211.437.857.722 259.917.250 235.743.350.994
Sub-total
Aset pajak tangguhan konsolidasian neto
29.262.262.539 234.546.351.736 251.222.750 263.557.391.525
Consolidated deferred tax
assets - net
31 Desember 2015
31 December 2015
Dikreditkan ke penghasilan
komprehensif lain
Credited to the other
comprehensive income
Dikreditkan ke laba rugi
Credited to profit or loss
31 Desember 2016
31 December 2016
Liabilitas pajak tangguhan Deferred tax
liablities Entitas Anak
Subsidiaries
Liabilitas imbalan kerja karyawan
545.623.500 70.559.000
34.417.000 440.647.500
Employee benefits liability
Piutang usaha dan piutang lain-lain
135.880.122 51.485.766
- 84.394.356
Trade receivables and other receivables
Aset tetap 5.500.697.146
1.422.321.574 -
4.078.375.572 Property, plant and
equipment Utang sewa pembiayaan
202.573.138 405.900.105
- 608.473.243
Finance lease liabilities Rugi fiskal
1.687.970.894 1.440.243.813 -
247.727.081 Fiscal loss
Liabilitas pajak tangguhan konsolidasian - neto
3.333.795.768 545.867.110
34.417.000 3.914.079.878
Consolidated deferred tax
liablities - net
originally issued in Indonesian language
z
k shibit E 68
Exhibit E68
PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016
Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated
18. PERPAJAKAN Lanjutan 18. TAXATION Continued
d. Aset Liabilitas Pajak Tangguhan Lanjutan d. Deferred Tax Assets Liabilities Continued
31 Desember 2014
31 December 2014
Dikreditkan ke penghasilan
komprehensif lain
Credited to the other
comprehensive income
Dikreditkan ke laba rugi
Credited to profit or loss
31 Desember 2015
31 December 2015
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Liabilitas imbalan kerja karyawan
5.027.344.000 1.677.210.750 1.438.092.500 1.912.040.750
Employee benefits liability
Piutang usaha dan piutang lain-lain
3.344.198.694 32.270.344
- 3.376.469.038
Trade receivables and other receivables
Persediaan 394.471.306
305.986.245 -
88.485.061 Inventories
Aset tetap 1.215.600.771 1.340.253.532
- 124.652.761
Property, plant and equipment
Utang sewa pembiayaan 822.473.363
266.983.292 -
555.490.071 Finance lease liabilities
Sub-total 9.159.141.408 3.024.196.891 1.438.092.500
4.696.852.017 Sub-total
Entitas Anak Subsidiaries
Liabilitas imbalan kerja karyawan
3.592.802.028 227.992.250 1.018.690.500
2.802.103.778 Employee benefits
liability Piutang usaha dan piutang
lain-lain 743.893.767
365.192.052 -
378.701.715 Trade receivables
and other receivables Aset tetap
11.775.641.864 4.031.073.080 -
15.806.714.944 Property, plant and
equipment Utang sewa pembiayaan
123.395.689 2.549.118.399 -
2.672.514.088 Finance lease liabilities
Rugi fiskal 17.157.135.167
22.706.698.894 -
39.863.834.061 Fiscal loss
Sub-total 9.594.793.409
15.989.307.613 1.018.690.500 24.565.410.522
Sub-total
Aset pajak tangguhan konsolidasian neto
18.753.934.817 12.965.110.722 2.456.783.000
29.262.262.539
Consolidated deferred tax
assets - net
31 Desember 2014
31 December 2014
Dikreditkan ke penghasilan
komprehensif lain
Credited to the other
comprehensive income
Dikreditkan ke laba rugi
Credited to profit or loss
31 Desember 2015
31 December 2015
Liabilitas pajak tangguhan Deferred tax
liablities Entitas Anak
Subsidiaries
Liabilitas imbalan kerja karyawan
524.231.000 317.609.000
296.216.500 545.623.500
Employee benefits liability
Piutang usaha dan piutang lain-lain
138.552.763 2.672.641
- 135.880.122
Trade receivables and other receivables
Aset tetap 3.015.541.921 2.485.155.225
- 5.500.697.146
Property, plant and equipment
Utang sewa pembiayaan 157.828.483
44.744.655 -
202.573.138 Finance lease liabilities
Rugi fiskal -
1.687.970.894 -
1.687.970.894 Fiscal loss
Liabilitas pajak tangguhan konsolidasian - neto
2.510.586.641 526.992.627
296.216.500 3.333.795.768
Consolidated deferred tax
liablities - net
Untuk penyajian dalam laporan posisi keuangan konsolidasian, klasifikasi aset atau
liabilitas pajak tangguhan untuk setiap perbedaan temporer di atas ditentukan
berdasarkan posisi pajak tangguhan neto aset neto atau liabilitas neto setiap entitas.
For purposes of presentation in the consolidated statement of financial position, the asset or
liability classification of the deferred tax effect of each of the above temporary differences is
determined based on the net deferred tax position net assets or net liabilities on per
entity basis.