ASET TETAP PROPERTY AND EQUIPMENT
These Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan
31 Desember 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk
NOTES TO FINANCIAL STATEMENTS Continued
31 December 2013
Expressed in Rupiah, unless otherwise stated
46
16. UTANG SEWA PEMBIAYAAN Lanjutan 16. FINANCE LEASES PAYABLE Continued
Pada tanggal 27 Juli 2012 dan 9 Agustus 2012, Perusahaan menandatangani perjanjian fasilitas sewa pembiayaan dengan
PT Orix Indonesia Finance untuk pembiayaan mesin. Fasilitas sewa pembiayaan tersebut dikenakan bunga tetap sebesar
11,75 per tahun untuk 1 satu tahun pertama, dan selanjutnya dikenakan bunga mengambang berdasarkan biaya
pendanaan ditambah 2,9 per tahun untuk 2 dua tahun berikutnya. Fasilitas tersebut memiliki jangka waktu
pembayaran selama 3 tiga tahun dan dijamin dengan mesin yang dibiayai Catatan 10.
On 27 July 2012 and 9 August 2012, the Company entered into finance lease facility agreements with PT Orix Indonesia
Finance for the purpose of financing the purchase of machineries. The finance lease facilities bear fixed interest of
11.75 per annum for the first 1 one year and floating rate at cost of fund plus 2.9 per annum for the remaining 2 two
years. The term of the facility is 3 three years and secured by the financed machineries Note 10.
Beban keuangan atas utang sewa pembiayaan tersebut masing- masing sebesar Rp 630.009.024 dan Rp 277.045.981 untuk
tahun yang berakhir pada tanggal-tanggal 31 Desember 2013 dan 2012.
Finance costs on the finance lease payable were amounting to Rp 630,009,024 and Rp 277,045,981 for the years ended
31 December 2013 and 2012, respectively.
17. PERPAJAKAN 17. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
2013 2012
Pajak Pertambahan Nilai - bersih 1.316.485.712
1.316.485.712 Value Added Tax - net
b. Utang Pajak b. Taxes Payable
2013 2012
Pajak Penghasilan: Income Tax:
Pasal 4 2 3.787.680
3.361.566 Article 4 2
Pasal 21 1.574.608.056
1.537.370.990 Article 21
Pasal 23 61.967.870
46.932.518 Article 23
Pasal 25 549.392.317
266.748.819 Article 25
Pasal 29 72.838.690
525.076.736 Article 29
Pajak Bumi dan Bangunan 25.319.697
25.319.697 Tax on Land and Building
Jumlah 2.287.914.310
2.404.810.326 Total
These Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan
31 Desember 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk
NOTES TO FINANCIAL STATEMENTS Continued
31 December 2013
Expressed in Rupiah, unless otherwise stated
47
17. PERPAJAKAN Lanjutan 17. TAXATION Continued
c. Pajak Penghasilan Badan c. Corporate Income Tax
Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi
komprehensif dengan taksiran laba kena pajak, adalah sebagai berikut:
A reconciliation between profit before income tax, as presented in the statements of comprehensive income,
and the estimated taxable profit is as follows:
2013 2012
Laba sebelum pajak penghasilan 27.756.812.124 27.888.346.138
Profit before income tax Beda tetap:
Permanent differences: Penyusutan atas kenaikan nilai wajar
Depreciation of increase in fair
aset tetap 3.177.154.432
2.382.865.824 value of property and equipment
Tunjangan karyawan 59.200.000
70.100.000 Employee allowances
Representasi dan jamuan 464.870
17.575.855 Representation and entertainment
Sumbangan 7.425.000
7.250.000 Donation
Pendapatan keuangan yang telah Finance income already subjected
dikenakan pajak bersifat final 2.281.705.805 1.033.295.814
to final tax Lain-lain
51.632.787 53.410.349
Others Jumlah beda tetap
1.014.171.284 1.497.906.214
Total permanent differences
Beda temporer: Temporary differences:
Transaksi sewa pembiayaan: Finance lease transaction:
Penyusutan 628.437.500
261.848.958 Depreciation
Pembayaran pokok 2.182.209.635
695.126.019 Principal repayment
Keuntungan atas transaksi jual Gain on sale-and-lease back
dan sewa kembali 100.534.155
267.970.024 transaction
Beban imbalan pasca-kerja 1.071.252.710
903.702.166 Post-employment benefits expense
Kerugian penurunan nilai Impairment losses of trade
atas piutang usaha 283.361.459
111.391.177 receivables
Penyusutan aset tetap 186.043.084
382.410.473 Depreciation of property and equipment Pembayaran imbalan pasca-kerja
49.778.846 -
Settlement of post-employment benefits Pemulihan kerugian penurunan
Recovery of impairment losses nilai persediaan
16.143.071 16.143.071
of inventories Beban yang masih harus dibayar
- 2.461.472.371
Accrued expenses Jumlah beda temporer
179.570.954 1.213.132.521 Total temporary differences
Taksiran laba kena pajak 28.591.412.454 28.173.119.831
Estimated taxable profit
Penghasilan kena pajak yang akan dilaporkan Perusahaan dalam Surat Pemberitahuan Tahunan Pajak Penghasilan
Badan untuk tahun fiskal 2013 akan didasarkan pada rekonsiliasi sebagaimana yang disajikan di atas. Untuk
tahun fiskal 2012, Perusahaan telah melaporkan laba kena pajak sesuai dengan rekonsiliasi diatas.
The taxable profit to be reported by the Company in its 2013 fiscal year Annual Corporate Income Tax Return
will be based on the reconciliation as presented above. For the 2012 fiscal year, the Company had reported its
taxable profit according to the above reconciliation.