Net Sales Audited Financial statement Dec 2016
formerly PT Mitra Megatama Perkasa and its Subsidiaries
Notes to Consolidated Financial Statements For the Years Ended
December 31, 2016 And 2015 Figures are Presented in of Rupiah, unless
Otherwise Stated
- 50 -
23. Pajak Penghasilan 23.
Income Tax
Beban penghasilan pajak Grup terdiri dari: The net tax expense benefit of the Group
consists of the following:
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai
berikut: A reconciliation between income before tax per
consolidated statements of profit or loss and other comprehensive income and taxable income is as
follows:
2016 2015
Pajak kini 273.612.348
571.973.980 Current tax
Pajak tangguhan 175.287.736
407.143.642 Deferred tax
Jumlah 98.324.612
979.117.622 Total
2016 2015
Laba sebelum pajak menurut Income before tax
laporan laba rugi dan per consolidated statements of
pendapatan komprehensif lain profit or loss and other
konsolidasian 262.603.724
4.365.528.291 comprehensive income
Rugi sebelum pajak entitas anak 510.533.187
- Loss before tax of the subsidiaries
Laba sebelum Income before tax of
pajak Perusahaan 773.136.911
4.365.528.291 the Company
Perbedaan temporer: Temporary differences:
Beban manfaat karyawan 133.655.285
76.459.887 Employee benefits expense
Jumlah 133.655.285
76.459.887 Total
Perbedaan tetap: Permanent differences:
Sumbangan dan representasi 12.580.000
1.216.000 Donation and entertainment
Penghasilan bunga 15.855.941
17.155.427 Interest income
Pajak 1.523.500.287
Tax Lain-lain
495.134.842 1.956.618.661
Others Jumlah
491.858.901 449.057.802
Total Laba kena pajak Perusahaan
Taxable income of the Company sebelum kompensasi rugi
before compensation of prior years fiskal tahun-tahun lalu
1.398.651.097 3.992.930.376
fiscal loss Kompensasi rugi fiskal tahun lalu
Compensation of prior years fiscal losses -2012
- 263.632.376
-2012 -2011
- 1.441.402.087
-2011 Laba kena pajak Perusahaan
1.398.651.097 2.287.895.914
Taxable income of the Company Laba kena pajak
Taxable income of Perusahaan Pembulatan
1.398.651.000 2.287.895.000
the Company Rounded
formerly PT Mitra Megatama Perkasa and its Subsidiaries
Notes to Consolidated Financial Statements For the Years Ended
December 31, 2016 And 2015 Figures are Presented in of Rupiah, unless
Otherwise Stated
- 51 - Perhitungan beban dan utang pajak kini
adalah sebagai berikut: The current tax expense and payable are
computed as follows:
Pajak Tangguhan Deferred Tax
Rincian aset pajak tangguhan Grup adalah sebagai berikut:
The details of the Group’s deferred tax assets is as follows:
2016 2015
Beban pajak kini Current tax expense
Perusahaan 273.612.348
571.973.980 The Company
Entitas anak -
- Subsidiary
Jumlah beban pajak kini 273.612.348
571.973.980 Total current tax expense
Dikurangi pembayaran Less prepaid income
pajak di muka taxes
Perusahaan 195.095.634
569.230.618 The Company
Entitas anak -
- Subsidiary
Sub-jumlah 195.095.634
569.230.618 Subtotal
Utang pajak kini 78.516.714
2.743.362 Current tax payable
Rincian utang pajak kini Details of current tax payable
Perusahaan 78.516.714
2.743.362 The Company
Entitas anak -
- Subsidiary
Jumlah 78.516.714
2.743.362 Total
Penghasilan Pengaruh akuisisi
komprehensif lain entitas anak
Other 1 Januari 2016
Effect of acquisition Laba atau rugi
comprehensive 31 Desember 2016
January 1, 2016 of sub sidiary
Profit or loss income
Decemb er 31, 2016 Perusahaan
The Company Imbalan kerja
55.568.823 -
17.760.858 1.226.445
74.556.126 Employee benefits
Entitas anak Subsidiaries
Rugi fiskal -
818.623.535 137.799.619
- 956.423.154
Fiscal losses Imbalan kerja
- 19.498.520
19.727.259 2.725.789
36.499.990 Employee benefits
Aset pajak tangguhan - Bersih 55.568.823
838.122.055 175.287.736
1.499.344 1.067.479.270
Deferred tax assets - Net Dikreditkan dibebankan ke
Credited charged to
Penghasilan komprehensif lain
Other 1 Januari 2015
Laba atau rugi Laba atau rugi
comprehensive 31 Desember 2015
January 1, 2015 Profit or loss
Profit or loss income
Decemb er 31, 2015 Rugi fiskal
426.258.613 -
426.258.613 -
- Fiscal losses
Imbalan kerja 42.569.505
- 19.114.971
6.115.653 55.568.823
Employee benefits Aset pajak tangguhan - Bersih
468.828.118 -
407.143.642 6.115.653
55.568.823 Deferred tax assets - Net
Dikreditkan dibebankan ke Credited charged to