PAJAK PENGHASILAN lanjutan INCOME TAXES continued PAJAK PENGHASILAN lanjutan INCOME TAXES continued
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017 and
for the Six-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
100
24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued
Perhitungan manfaat beban pajak penghasilan adalah sebagai berikut:
The computation of corporate income tax benefit expense is as follows:
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni
Six-month Periods Ended June 30 2017
2016
Taksiran penghasilan kena pajak Estimated taxable income
Entitas anak 1.187.114.032
1.158.646.880 Subsidiaries
Corporate income tax expense - Beban pajak penghasilan - kini
current year Entitas anak
Subsidiaries Pajak penghasilan badan
Current period periode berjalan
296.778.508 289.661.720 corporate income tax
Beban pajak penghasilan Consolidated income tax
konsolidasian - kini 296.778.508
289.661.720 expense - current
Beban pajak penghasilan - Income tax expense-
tangguhan deferred
Perusahaan Company
Penyisihan bonus 5.728.055
5.599.943 Provision for bonus
Penyisihan atas Provision for
kesejahteraan karyawan 26.403
334.183 employees’ benefits
Subtotal 5.701.652
5.265.760 Sub-total
Entitas anak 36.697.384
14.423.504 Subsidiaries
Manfaat pajak Income tax benefit
penghasilan - tangguhan 30.995.732
9.157.744 - deferred
Beban pajak penghasilan Consolidated income tax
konsolidasian - neto 265.782.776
280.503.976 expense - net
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017 and
for the Six-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
101
24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued
Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang
berlaku dari laba sebelum pajak penghasilan, dengan beban pajak penghasilan seperti yang
disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk periode enam
bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016 adalah sebagai berikut:
The reconciliations between income tax expense calculated by applying the applicable tax rate to
profit before income tax, with the income tax expense as presented in the consolidated
statements
of profit
or loss
and other
comprehensive income for the six-month periods ended June 30, 2017 and 2016 are as follows:
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni
Six-month Periods Ended June 30 2017
2016
Laba sebelum pajak penghasilan Profit before income tax per
sesuai dengan laporan laba rugi consolidated statements
dan penghasilan komprehensif of profit or loss and other
lain konsolidasian 769.327.180
624.137.486 comprehensive income
Beban pajak penghasilan Income tax
dengan tarif pajak yang berlaku 171.972.249 156.034.371 expense at applicable tax rate
Rugi fiskal periode berjalan 109.608.641
156.746.684 Current period fiscal loss
Pembalikan eliminasi konsolidasi 7.938.940
7.335.397 Reversal of consolidation eliminations Efek pengurangan tarif pajak
956.073 368.367
Effect of tax rate deduction Utilisasi rugi fiskal tahun sebelumnya
2.000.617 665.574
Utilization of tax losses carry forward Pengaruh pajak atas beda tetap:
Tax effect on permanent differences: Beban yang tidak dapat dikurangkan
48.885.550 11.673.803
Non-deductible expenses Beban pajak
976.754 554.525
Tax expenses Penghasilan yang telah dikenakan
Income already subjected to pajak penghasilan yang bersifat final
70.642.668 50.806.863
final income tax
Beban pajak penghasilan Consolidated income tax
konsolidasian - neto 265.782.776
280.503.976 expense - net
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017 and
for the Six-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
102
24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued