ASET TETAP lanjutan FIXED ASSETS continued
Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal
31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS For the year ended
December 31, 2016
Expressed in Rupiah, unless otherwise stated
62
16. PERPAJAKAN lanjutan 16. TAXATION continued
b. Utang pajak
b. Taxes payables
2016 2015
Pajak Penghasilan: Income Taxes:
Pasal 4 2 11.133.158.299
9.734.974.787 Article 4 2
Pasal 21 3.636.530.044
6.141.996.403 Article 21
Pasal 23 1.175.394.913
1.030.524.289 Article 23
Pasal 25 284.125.334
70.479.529 Article 25
Pasal 29 6.585.562.977
18.581.504.629 Article 29
Pajak Pembangunan 8.028.588.133
8.038.460.676 Development Tax
Pajak Pertambahan Nilai 686.716.637
2.084.671.673 Value Added Tax
Pajak Bumi dan Bangunan 500.168.920
849.335.419 Land and Building Tax
Total 32.030.245.257
46.531.947.405 Total
c. Pajak Penghasilan Badan
c. Corporate Income Tax
Rekonsiliasi antara laba sebelum pajak sebagaimana yang disajikan dalam laporan
laba rugi dan penghasilan komprehensif lain konsolidasian dan taksiran penghasilan kena
pajak Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan
2015 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, 2016 and 2015 are as follows:
2016 2015
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 1.789.653.768.260
261.937.388.139 comprehensive income
Laba entitas anak sebelum pajak penghasilan
63.395.275.920 213.882.286.975
Income before tax of subsidiaries Laba Perusahaan
Income before income tax sebelum pajak penghasilan
1.726.258.492.340 48.055.101.164
attributable to the Company Laba yang telah dikenakan pajak
Income already bersifat final
72.360.523.817 69.598.921.801
subjected to final tax Laba rugi yang pajaknya bersifat
1.653.897.968.523 21.543.820.637
Income loss subject to tidak final
non final tax Perbedaan temporer:
Temporary difference: Penyesuaian nilai wajar atas
Fair value adjustment on akuisisi entitas anak
22.118.688.402 22.118.688.408
acquisition of a subsidiary Beban pendapatan
yang tidak dapat dikurangkan 1.649.165.561.925
68.709.134.245 Non-deductible expenses income
Taksiran penghasilan kena pajak 26.851.095.000
69.284.002.016 Estimated taxable lncome
AK
isasi ke ed to
Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal
31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS For the year ended
December 31, 2016
Expressed in Rupiah, unless otherwise stated
63
16. PERPAJAKAN lanjutan 16. TAXATION continued
c. Pajak Penghasilan Badan lanjutan
c. Corporate Income Tax continued
Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk
tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai
berikut: The computation of current income tax
expense and estimated income tax payable for the years ended December 31, 2016 and
2015 are as follows:
2016 2015
Beban pajak penghasilan kini: Current income tax:
Perusahaan 6.712.773.750
17.321.000.405 Company
Entitas anak 16.081.954.107
11.615.112.138 Subsidiaries
Beban pajak penghasilan kini 22.794.727.857
28.936.112.543 Current income tax
Dikurangi pajak penghasilan dibayar dimuka
16.209.164.880 10.354.607.914
Less prepaid income taxes Total hutang pajak penghasilan pasal 29
6.585.562.977 18.581.504.629
Total income tax payable article 29 Taksiran hutang pajak penghasilan
Estimated income tax payable Pasal 29:
Article 29: Perusahaan
1.632.745.233 16.746.160.354
Company Entitas anak
4.952.817.744 1.835.344.275
Subsidiaries Total hutang pajak penghasilan pasal 29
6.585.562.977 18.581.504.629
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:
2016 2015
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 1.789.653.768.260
261.937.388.139 comprehensive income
Laba entitas anak sebelum pajak penghasilan
63.395.275.920 213.882.286.975
Income before tax of subsidiaries Laba Perusahaan
1.726.258.492.340 48.055.101.164
Income before income tax sebelum pajak penghasilan
attributable to the Company Laba yang telah dikenakan pajak
Income already bersifat final
72.360.523.817 69.598.921.801
subjected to final tax Laba rugi yang pajaknya bersifat
Income loss subject lo tidak final
1.653.897.968.523 21.543.820.637
non final tax Pajak dengan tarif yang berlaku
413.474.492.131 5.385.955.159
Tax at effective tax rate Pengaruh pajak atas penghasilan
tidak kena pajak final 412.291.390.481
17.177.283.462 Tax effect of nontaxable income
Total beban pajak tidak final Total non final tax expense
Perusahaan 1.183.101.650
11.791.328.303 of the Company
Entitas anak: Subsidiaries:
Beban pajak kini 16.081.954.107
11.615.112.138 Current tax
Revaluasi 6.026.912.687
- Revaluation
Manfaat pajak tangguhan 34.461.669.524
1.159.520.442 Deferred tax income
Jumlah beban manfaat pajak penghasilan 11.169.701.080
22.246.919.999 Total income tax expense benefit