PINJAMAN BANK JANGKA PENDEK lanjutan

Indonesian language. PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the year then ended Expressed in Rupiah, unless otherwise stated 80 20. PERPAJAKAN lanjutan 20. TAXATION continued Terdapat selisih antara estimasi tagihan pajak penghasilan Perusahaan dengan yang dilaporkan ke kantor pajak pada Surat Pemberitahuan Pajak SPT Tahunan Pajak Penghasilan PPh Badan untuk tahun pajak 2013 sebesar Rp2.381.071.500. Estimasi tagihan pajak penghasilan ini dibebankan langsung ke dalam laba rugi tahun berjalan dan dicatat sebagai bagian dari akun “Beban Pajak” pada laporan laba-rugi komprehensif. There was a difference between the estimated claims for tax refund of the Company, which was reported to the tax office with Annual Corporate Income Tax Return SPT for fiscal year 2013 amounting to Rp2,381,071,500. This estimated claims for tax refund are directly charged to current year profit or loss and recorded as part of “Tax Expense” in the consolidated statement of comprehensive income. d. Manfaat Beban Pajak Penghasilan d. Income Tax Expense Benefit Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, 2014 2013 Beban pajak penghasilan kini Income tax expense - current Perusahaan 14.444.347.500 9.524.286.000 The Company Entitas anak 2.182.944.840 1.319.910.744 Subsidiaries Penyesuaian atas pajak penghasilan Adjustments in respect of corporate badan yang berasal dari tahun lalu income tax of the previous years Perusahaan 2.381.071.500 - The Company Entitas anak - - Subsidiaries Manfaat beban pajak tangguhan Deferred tax benefit expense Perusahaan 1.723.887.531 1.310.201.846 Company Entitas anak 4.084.679.438 5.368.230.547 Subsidiaries Beban pajak, neto 21.369.155.747 14.902.225.445 Taxable expense, net e. Perhitungan estimasi tagihan pajak penghasilan adalah sebagai berikut: e. The current estimated claims for tax refund are as follows: 31 Desember December 31, 2014 2013 Estimasi tagihan pajak penghasilan Estimated claims for tax refund Saldo awal 7.617.399.328 5.600.970.351 Beginning balance Penerimaanpenghapusan Receiptswrite-off of estimated tagihan pajak penghasilan claims for tax refund Perusahaan 1.752.094.847 - The Company Entitas anak 24.240.624 - Subsidiaries Penambahan tagihan pajak penghasilan Additions to claims for tax refund Perusahaan - 1.752.094.847 Company Entitas anak 1.440.832.114 264.334.130 Subsidiaries Total estimasi tagihan Total estimated claims for pajak penghasilan 7.281.895.971 7.617.399.328 tax refund Indonesian language. PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the year then ended Expressed in Rupiah, unless otherwise stated 81 20. PERPAJAKAN lanjutan 20. TAXATION continued f. Perhitungan manfaat beban pajak tangguhan adalah sebagai berikut: f. The computation of deferred tax benefit expense is as follows: Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, 2014 2013 Manfaat beban pajak tangguhan Deferred tax benefit expense Perusahaan The Company Penyesuaian pajak tangguhan Adjustments in respect of atas aset tetap dan deferred income tax on fixed aset sewa pembiayaan 373.126.564 - assets and leased assets Pengaruh beda temporer pada tarif pajak Temporary differences yang berlaku at applicable tax rate Penyusutan 869.389.523 1.519.953.118 Depreciation Pembalikan Reversal for persediaan usang 31.959.341 - inventory obsolescence Penyisihan imbalan kerja 39.977.750 210.921.000 Provision from employee benefits liability Penyisihan penurunan Provision for impairment losses on nilai piutang usaha 644.883.578 301.866.853 trade receivables Sewa pembiayaan 654.678.085 722.539.125 Finance lease Sub-total 1.723.887.531 1.310.201.846 Sub-total Entitas Anak Subsidiaries Penyesuaian pajak tangguhan Adjustments in respect of atas aset tetap dan deferred income tax on fixed aset sewa pembiayaan 123.975.380 - assets and leased assets Penyusutan 5.686.326.271 6.756.303.530 Depreciation Liabilitas imbalan kerja 57.452.750 328.465.000 Employee benefits liability Pembentukan penyisihan kerugian penurunan nilai 6.275.839 7.233.317 Provision for impairment losses Transaksi sewa pembiayaan 9.607.857 414.244.271 Leased assets Rugi fiskal 1.404.335.007 1.659.565.162 Fiscal loss Sewa dibayar di muka - 192.946.225 Prepaid rent Sub-total 4.084.679.438 5.368.230.547 Sub-total Total 2.360.791.907 4.058.028.701 Total g. Pengaruh pajak tangguhan atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut: g. The tax effects of temporary differences between commercial and tax reporting are as follows: 31 Desember December 31, 2014 2013 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja 3.333.176.000 3.373.153.750 Employee benefits liability Piutang usaha dan Accounts receivable - piutang lain-lain 3.344.198.694 2.699.315.116 trade and others Persediaan 394.471.305 426.430.646 Inventories Aset tetap 1.215.600.771 719.337.812 Fixed assets Liabilitas pajak tangguhan Deferred tax liabilities Aset sewa pembiayaan 822.473.363 1.477.151.448 Leased assets Sub-total aset pajak Sub-total of deferred tax asset tangguhan Perusahaan 7.464.973.407 5.741.085.876 of the Company