Pajak dibayar dimuka Prepaid tax

PT MATAHARI DEPARTMENT STORE Tbk Halaman 33 Page CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM FINANCIAL INTERIM 31 MARET 2017, 2016 STATEMENTS 31 MARCH 2017, 2016 DAN 31 DESEMBER 2016 AND 31 DECEMBER 2016 Dinyatakan dalam jutaan Rupiah, Expressed in millions of Rupiah, kecuali dinyatakan lain unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued 31 Maret 31 Maret M arch 2017 M arch 2016 Laba sebelum pajak penghasilan 307,563 308,920 Profit before income tax Pajak dihitung pada tarif Tax calculated yang berlaku 20 61,513 61,784 at applicable rate 20 Beban yang tidak dapat dikurangkan 4,338 4,908 Non deductible expense Pendapatan yang telah dikenakan pajak final 2,465 1,499 Income subject to final tax Beban pajak penghasilan 63,386 65,193 Income tax expense d. Aset pajak tangguhan d. Deferred tax assets Dikreditkan ke pendapatan Dikreditkan kom prehensif dibebankan lainnya ke laba rugi Credited to Credited other charged to comprehensive 01012017 profit or loss income 31032017 Kew ajiban imbalan kerja 86,476 413 - 86,889 Employee benefits obligations Provisi untuk persediaan 1,776 679 - 1,097 Provision for inventory Perbedaan antara nilai buku Difference between bersih aset tetap commercial and fiscal net komersial dan fiskal 48,033 2,786 - 50,819 book value of fixed asset 40,219 3,052 - 37,167 Dibebankan ke pendapatan Dikreditkan kom prehensif dibebankan lainnya ke laba rugi Charged to Credited other charged to comprehensive 01012016 profit or loss income 31122016 Kew ajiban imbalan kerja 71,378 9,147 5,951 86,476 Employee benefits obligations Provisi untuk persediaan 1,776 - - 1,776 Provision for inventory Perbedaan antara nilai buku Difference between bersih aset tetap commercial and fiscal net komersial dan fiskal 34,738 13,295 - 48,033 book value of fixed asset 38,416 4,148 5,951 40,219 Aset pajak tangguhan pada tanggal 31 Maret 2017 dan 31 Desember 2016 telah memperhitungkan tarif pajak yang berlaku untuk setiap periode yang terkait. Deferred tax assets as at 31 March 2017 and 31 December 2016 have been calculated taking into account tax rates applicable for each period. Manajemen berkeyakinan bahwa jumlah laba fiskal pada masa datang akan memadai untuk mengkompensasi perbedaan temporer yang dapat dikurangkan. Management believes that future taxable profit will be available against which the deductible temporary differences can be utilised.