PT. MNC INVESTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013 DAN UNTUK TAHUN -TAHUN YANG
BERAKHIR 31 DESEMBER 2015 DAN 2014 PT. MNC INVESTAMA Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 133 - 38. BEBAN UMUM DAN ADMINISTRASI
38. GENERAL AND ADMINISTRATION EXPENSE
2015 2014
Gaji dan kesejahteraan karyawan 1.146.494
1.076.409 Salaries and employees welfare
Iklan dan promosi 317.842
174.693 Advertising and promotions
Sewa 177.261
68.954 Rent
Beban kantor 166.396
115.279 Office expense
Penyusutan dan amortisasi 157.984
152.849 Depreciation and amortization
Jasa profesional 117.421
118.481 Professional fees
Perjalanan dan transportasi 85.840
60.483 Travelling and transportation
Imbalan pasca kerja 65.597
40.238 Post-employment benefits
Perbaikan dan pemeliharaan 57.679
45.900 Repairs and maintenance
Listrik, air dan telepon 51.791
59.063 Electricity, water and telephone
Beban kerugian penurunan atas piutang 26.393
49.629 Impairment losses on receivable
Lain-lain 232.412
282.353 Others
Jumlah 2.603.110
2.244.331 Total
Disajikan kembali - Catatan 2 As restated - Note 2
39. BEBAN KEUANGAN
39. FINANCE COST
2015 2014
Beban bunga: Interest expenses:
Obligasi 488.154
469.562 Bonds
Pinjaman 423.925
381.047 Borrowings
Lain-lain 215.789
22.095 Others
Jumlah 1.127.868
872.704 Total
40. KEUNTUNGAN DAN KERUGIAN LAIN-LAIN – BERSIH
40. OTHER GAIN AND LOSSES – NET
2015 2014
Penghasilan investasi dari aset Investment income from financial
keuangan pada FVTPL 8.075
91.171 asset at FVTPL
Kerugian penurunan nilai atas goodwill
30.435 58.224
Impairment loss on goodwill Lain-lain - bersih
188.314 250.105
Others - net Jumlah
210.674 217.158
Total
PT. MNC INVESTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013 DAN UNTUK TAHUN -TAHUN YANG
BERAKHIR 31 DESEMBER 2015 DAN 2014 PT. MNC INVESTAMA Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 134 - 41. PAJAK PENGHASILAN
41. INCOME TAX
Manfaat beban pajak Grup terdiri dari: Tax benefit expense of the Group consisted of:
2015 2014
Pajak kini - entitas anak 662.666
748.887 Current tax - subsidiaries
Pajak tangguhan Deferred tax
Perusahaan 208.656
84.626 The Company
Entitas anak 310.802
42.064 Subsidiaries
Beban pajak - bersih 143.208
622.197 Tax expense - net
Disajikan kembali - Catatan 2 As restated - Note 2
Pajak Kini Current Tax
Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi dan penghasilan
komprehensif lain konsolidasian dan rugi fiskal Perusahaan adalah sebagai berikut:
A reconciliation between income loss before tax per consolidated statements of profit or loss and
other comprehensive income and fiscal loss of the Company is as follows:
2015 2014
Laba rugi sebelum pajak menurut Income loss before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and other
komprehensif lain konsolidasian 445.184
1.791.592 comprehensive income
Penyesuaian pada tingkat konsolidasian 64.136
121.253 Adjustment in consolidation level
Laba sebelum pajak entitas anak 483.297
2.048.605 Income before tax of subsidiaries
Rugi sebelum pajak Perusahaan 864.345
378.266 Loss before tax of the Company
Perbedaan temporer Temporary differences
Penyusutan 488
234 Depreciation
Imbalan pasca kerja 696
597 Post-employment benefits
Jumlah 1.184
831 Total
Perbedaan yang tidak dapat Permanent difference on deductible
diperhitungkan menurut fiskal 15.936
39.391 expense
Rugi fiskal Perusahaan 847.225
338.044 Taxable loss of the Company
Akumulasi rugi fiskal tahun sebelumnya 1.503.048
1.165.004 Prior years fiscal loss carryforward
Akumulasi rugi fiskal Perusahaan 2.350.273
1.503.048 Accumulated fiscal loss of the Company
Disajikan kembali - Catatan 2 As restated - Note 2
Manajemen Grup berpendapat bahwa rugi fiskal pada tanggal 31 Desember 2015 dapat
dikompensasikan ke laba kena pajak di masa mendatang.
The Group management believes that their tax loss as of December 31, 2015, can be compensated
against future taxable income.
Pada tanggal 31 Desember 2015 dan 2014, utang pajak penghasilan PPh badan merupakan utang
PPh badan entitas anak. Perusahaan mengalami rugi fiskal sehingga tidak terdapat taksiran pajak
penghasilan. At December 31, 2015 and 2014, income tax
payable represents the subsidiaries’ income tax payable. The Company was in fiscal loss position,
therefore, no provision for corporate income tax was made.