PERPAJAKAN Lanjutan TAXATION Continued
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 DAN 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS PERIOD ENDED
30 JUNE 2015 AND 2014
Expressed in Rupiah, unless otherwise stated
55
18. PERPAJAKAN Lanjutan 18. TAXATION Continued
c. Pajak Penghasilan Badan Lanjutan
c. Corporate Income Tax Continued
30 Juni 31 Desember
June 2015 December 2014
Beda temporer: Temporary differences:
Transaksi sewa pembiayaan: Finance lease transaction:
Penyusutan 314.218.750 628.437.500
Depreciation Pembayaran pokok
1.361.150.718 2.452.979.998
Principal repayment Keuntungan atas transaksi jual
Gain on sale-and-lease back dan sewa kembali
50.267.077 100.534.155
transaction Pembayaran imbalan pasca-kerja -
4.351.370.417 Settlement of post-employment benefits
Pemulihan kerugian penurunan Recovery of Impairment losses of
nilai atas piutang usaha 319.633.977
562.765.232 trade receivables
Beban imbalan pasca-kerja 554.310.900 442.611.492
Post-employment benefits expense Penyusutan aset tetap 60.592.679
155.083.461 Depreciation of property and equipment
Beban yang masih harus dibayar 2.574.265.382
- Accrued expenses
Jumlah beda temporer 1.772.335.939
5.115.986.885 Total temporary differences
Taksiran laba kena pajak 11.005.682.132
11.005.996.104 Estimated taxable profit
Penghasilan kena pajak yang dilaporkan Perusahaan dalam Surat Pemberitahuan Tahunan Pajak Penghasilan
Badan untuk tahun fiskal 2014 didasarkan pada rekonsiliasi sebagaimana yang disajikan di atas.
The taxable profit reported by the Company in its 2014 fiscal year Annual Corporate Income Tax Return based
on the reconciliation as presented above.
Perhitungan beban pajak penghasilan badan dan taksiran pajak penghasilan badan terutang adalah sebagai berikut:
The computation of corporate income tax expense and the estimated corporate income tax payable is asfollows:
30 Juni 31 Desember June 2015
December 2014
Pajak penghasilan: Income tax:
Perusahaan 2.201.135.600 2.201.199.200
The Company Entitas anak
955.768.739 996.404.028
Subsidiary Beban pajak penghasilan badan 3.156.904.339
3.197.603.228 Corporate income tax expense
Dikurangi: kredit pajak penghasilan badan Less: corporate income tax credit
Perusahaan 1.267.841.432 5.090.313.802
The Company Entitas anak
- -
Subsidiary Sub-jumlah kredit pajak penghasilan
badan 1.267.841.432 5.090.313.802
Sub-total corporate income tax credit Dikurangi:
Less: Taksiran pajak penghasilan badan
Estimated corporate income tax terutang entitas anak
955.768.739 996.404.028
payable of subsidiary Taksiran tagihan pajak penghasilan
Estimated claim for income tax refund – pajak penghasilan pasal 28A pajak
– income tax article 28A corporate penghasilan badan terutang Perusahaan 933.294.168
2.889.114.602 income tax payable of the Company
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 DAN 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS PERIOD ENDED
30 JUNE 2015 AND 2014
Expressed in Rupiah, unless otherwise stated
56
18. PERPAJAKAN Lanjutan 18. TAXATION Continued