Ekshibit E41 Exhibit E41
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 30
JUNI 2016
FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 10. UTANG USAHA Lanjutan
10. TRADE PAYABLES Continued 30 Jun 2016
30 Jun 2016 31 Des 2015
31 Dec 2015
Belum jatuh tempo 34.046.367.252 46.333.588.086
Current Lewat jatuh tempo
Overdue 1 – 30 hari
9.287.142.872 6.591.695.533
1 – 30 days 31 – 60 hari
1.359.507.119 165.992.853
31 – 60 days 61 – 90 hari
191.587.056 17.572.292
61 – 90 days Lebih dari 90 hari
193.158.616 174.992.041
Above 90 days
T o t a l 45.077.762.915 53.283.840.805
T o t a l
Rincian utang usaha berdasarkan jenis mata uang adalah sebagai berikut:
Details of trade payables based on currencies are as follows:
Setara dengan Rp
Setara dengan Rp
Equivalent to Rp
Equivalent to Rp
30 Jun 2016 30 Jun 2016
30 Jun 2016 30 Jun 2016
31 Des 2015 31 Dec 2015
31 Des 2015 31 Dec 2015
Rupiah 45.077.762.915 45.077.762.915 53.027.589.911
53.027.589.911 Rupiah
Dolar Amerika Serikat -
- 18.576
256.250.894 United States Dollar Euro
- -
- -
Euro EUR Jepang Yen
- -
- -
Japan Yen JPY
T o t a l 45.077.762.915
53.283.840.805 T o t a l
11. BEBAN MASIH HARUS DIBAYAR 11. ACCRUED EXPENSES
30 Jun 2016 30 Jun 2016
31 Des 2015 31 Dec 2015
Pihak ketiga Third parties
I k l a n 3.691.662.914 17.937.989.529
Advertising Beban umum dan administrasi
3.518.934.077 1.324.365.790
General and administrative expenses Royalti
950.254.525 2.918.821.329
Royalties Lain-lain
3.257.231.262 3.926.851.846
Others Sub-total
11.418.082.778 26.108.028.494 Sub-total
Pihak berelasi Related party
Royalti Catatan 25 2.132.522.449
3.169.610.460 Note 25 Royalties
T o t a l 13.550.605.227 29.277.638.954
T o t a l
12
. PERPAJAKAN 12. TAXATION
a. Utang Pajak a. Taxes Payable
30 Jun 2016 30 Jun 2016
31 Des 2015 31 Dec 2015
Pajak Penghasilan: Income Taxes:
Pasal 21 925.504.070
658.511.311 Article 21
Pasal 23 11.667.595
310.245.542 Article 23
Pasal 25 1.248.396.000
416.132.000 Article 25
Sub-total 2.162.232.475
1.384.888.853 Sub-total
Pajak Lain-lain: Other Taxes:
Pajak Pertambahan Nilai PPN
3.638.596.398 5.865.966.073
Value-Added Tax VAT
T o t a l 5.800.828.873
7.250.854.926
T o t a l
Ekshibit E42 Exhibit E42
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 30
JUNI 2016
FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 12. PERPAJAKAN Lanjutan
12. TAXATION Continued b. Pajak Kini
b. Current Tax
Rekonsiliasi antara rugi laba sebelum beban pajak penghasilan sebagaimana yang disajikan
dalam laporan laba rugi dan komprehensif lain konsolidasian dengan taksiran rugi penghasilan
kena pajak pada tanggal 30 Juni 2016 dan 31 Desember 2015 adalah sebagai berikut:
A reconciliation between loss income before income tax expense, as shown in the consolidated
statements of
profit and
loss and
other comprehensive income and estimated taxable loss
income as of 30 June 2016 and 31 December 2015 are as follows:
Konsolidasian Consolidated
30 Jun 2016 30 Jun 2016
31 Des 2015 31 Dec 2015
Rugi laba konsolidasian sebelum pajak penghasilan
7.835.386.572 16.833.220.866
Consolidated loss income before Income tax
Beda temporer: Temporary differences:
Beban imbalan kerja karyawan
5.636.495.585 9.787.419.734
Provision for employee benefits Realisasi beban imbalan
kerja karyawan 453.404.578
528.262.455 Payments of employee benefits
Kontribusi dana pensiun
3.231.179.323 6.162.533.148
Contributions to pension fund Pembayaran sewa
pembiayaan 354.214.157
100.724.448 Payments of finance lease
Selisih penyusutan beban komersial dan fiskal
37.873.017 4.074.214
Difference in commercial and fiscal depreciation expense
Penyisihan persediaan usang
- 188.850.584
Allowance for inventory obsolescence
Beda tetap: Permanent differences:
Beban pajak 91.852.705
1.540.928.601 Tax expenses
Beban penyusutan 109.987.940
293.301.177 Depreciation expense
Beban representasi 390.005.942
988.874.199 Representation expense
Sumbangan 57.580.337
73.840.876 Donation
Penghasilan bunga yang telah dikenakan pajak
final 132.601.525
1.935.393.731 Interest income subjected to
final tax Beban bunga yang telah
dikenakan pajak final 22.550.650
- Interest expense subjected to
final tax Laba atas penjualan aset
tetap - final 20.457.211
8.808.138 Gain on sales of property, plant
and equipment - final
Sub-total 9.989.875.954
12.472.588.229 Sub-total
Rugi entitas anak
Perusahaan 3.812.220.086
4.843.511.891 Loss from subsidiaries
Eliminasi 280.843.985
24.266.177 Elimination
Taksiran rugi laba fiskal Grup
6.458.499.853 7.604.810.161
Estimated fiscal loss income of the Group
