PROPERTI INVESTASI INVESTMENT PROPERTIES
Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal
31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS For the year ended
December 31, 2016
Expressed in Rupiah, unless otherwise stated
63
16. PERPAJAKAN lanjutan 16. TAXATION continued
c. Pajak Penghasilan Badan lanjutan
c. Corporate Income Tax continued
Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk
tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai
berikut: The computation of current income tax
expense and estimated income tax payable for the years ended December 31, 2016 and
2015 are as follows:
2016 2015
Beban pajak penghasilan kini: Current income tax:
Perusahaan 6.712.773.750
17.321.000.405 Company
Entitas anak 16.081.954.107
11.615.112.138 Subsidiaries
Beban pajak penghasilan kini 22.794.727.857
28.936.112.543 Current income tax
Dikurangi pajak penghasilan dibayar dimuka
16.209.164.880 10.354.607.914
Less prepaid income taxes Total hutang pajak penghasilan pasal 29
6.585.562.977 18.581.504.629
Total income tax payable article 29 Taksiran hutang pajak penghasilan
Estimated income tax payable Pasal 29:
Article 29: Perusahaan
1.632.745.233 16.746.160.354
Company Entitas anak
4.952.817.744 1.835.344.275
Subsidiaries Total hutang pajak penghasilan pasal 29
6.585.562.977 18.581.504.629
Total income tax payable article 29
Rekonsiliasi antara manfaat beban pajak dan hasil perkalian laba sebelum pajak
penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax benefit expense and the amounts computed by
applying the effective tax rates to income before income tax is as follows:
2016 2015
Laba sebelum pajak penghasilan menurut Income before income tax per
laporan laba rugi dan consolidated statements
penghasilan komprehensif lain of profit or loss and other
konsolidasian 1.789.653.768.260
261.937.388.139 comprehensive income
Laba entitas anak sebelum pajak penghasilan
63.395.275.920 213.882.286.975
Income before tax of subsidiaries Laba Perusahaan
1.726.258.492.340 48.055.101.164
Income before income tax sebelum pajak penghasilan
attributable to the Company Laba yang telah dikenakan pajak
Income already bersifat final
72.360.523.817 69.598.921.801
subjected to final tax Laba rugi yang pajaknya bersifat
Income loss subject lo tidak final
1.653.897.968.523 21.543.820.637
non final tax Pajak dengan tarif yang berlaku
413.474.492.131 5.385.955.159
Tax at effective tax rate Pengaruh pajak atas penghasilan
tidak kena pajak final 412.291.390.481
17.177.283.462 Tax effect of nontaxable income
Total beban pajak tidak final Total non final tax expense
Perusahaan 1.183.101.650
11.791.328.303 of the Company
Entitas anak: Subsidiaries:
Beban pajak kini 16.081.954.107
11.615.112.138 Current tax
Revaluasi 6.026.912.687
- Revaluation
Manfaat pajak tangguhan 34.461.669.524
1.159.520.442 Deferred tax income
Jumlah beban manfaat pajak penghasilan 11.169.701.080
22.246.919.999 Total income tax expense benefit
Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal
31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS For the year ended
December 31, 2016
Expressed in Rupiah, unless otherwise stated
64
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Aset liabilitias pajak tangguhan
d. Deferred tax assets liabilities
Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2016 dan 2015
adalah sebagai berikut: Details of deferred taxes assets and liabilities
as of December 31, 2016 and 2015 are as follows:
2016
Manfaat Beban Pajak Dibebankan pada
Penghasilan Tangguhan Penghasilan
Saldo Awal Tahun Berjalan
Komprehensif Lain Saldo Akhir
Pajak Tangguhan Deferred Income
Charged to Pajak Tangguhan
Beginning Balance Tax Benefit Expense
Other Comprehensive Ending Balance
Deferred Tax Current Year
Income Deferred Tax
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak Subsidiaries
Rugi fiskal 81.144.882
- -
81.144.882 Fiscal loss
Aset tetap 594.217.698
34.925.669.887 -
34.331.452.189 Fixed Assets
Liabilitas imbalan kerja Long-term employee
jangka panjang 10.496.386.029
492.989.570 606.911.994
11.596.287.593 benefits liability
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 14.631.103
14.631.103 -
- losses on receivables
Cadangan kerugian Allowance for impairment
penurunan nilai persediaan 2.947.423
- -
2.947.423 losses on inventories
Beban bunga 21.375.000
59.943.596 -
81.318.596 Interest expenses
Total 10.022.266.739
35.463.971.950 606.911.994
46.093.150.683 Total
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Anak Subsidiaries
Liabilitas imbalan kerja Long-term employee
jangka panjang 4.952.019.754
888.530.250 283.172.000
5.557.378.004 benefits liability
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 42.965.442
- -
42.965.442 losses on receivables
Aset tetap 27.203.281.637
1.890.832.676 -
29.094.114.313 Fixed Assets
Sub-total 22.208.296.441
1.002.302.426 283.172.000
23.493.770.867 Sub-total
Liabilitas pajak tangguhan Deferred tax liabilities
dari penyesuaian nilai wajar fair value adjustments on
atas akuisisi entitas anak 26.071.179.678
5.529.672.100 -
20.541.507.578 acquisition of subsidiary
Total 48.279.476.119
4.527.369.674 283.172.000
44.035.278.445 Total
2015
Manfaat Beban Pajak Dibebankan pada
Penghasilan Tangguhan Penghasilan
Saldo Awal Tahun Berjalan
Komprehensif Lain Saldo Akhir
Pajak Tangguhan Deferred Income
Charged to Pajak Tangguhan
Beginning Balance Tax Benefit Expense
Other Comprehensive Ending Balance
Deferred Tax Current Year
Income Deferred Tax
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak Subsidiaries
Rugi fiskal 81.144.882
- -
81.144.882 Fiscal loss
Aset tetap 934.212.500
339.994.802 -
594.217.698 Fixed Assets
Liabilitas imbalan kerja Long-term employee
jangka panjang 10.618.968.758
1.014.154.133 1.136.736.862
10.496.386.029 benefits liability
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 37.329.285
22.698.182 -
14.631.103 losses on receivables
Cadangan kerugian Allowance for impairment
penurunan nilai persediaan 2.947.423
- -
2.947.423 losses on inventories
Beban bunga 21.375.000
- -
21.375.000 Interest expenses
Total 9.827.552.848
1.331.450.753 1.136.736.862
10.022.266.739 Total
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Anak Subsidiaries
Liabilitas imbalan kerja Long-term employee
jangka panjang 4.372.488.254
761.013.250 181.481.750
4.952.019.754 benefits liability
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 42.965.442
- -
42.965.442 losses on receivables
Aset tetap 26.270.338.078
932.943.559 -
27.203.281.637 Fixed Assets
Sub-total 21.854.884.382
171.930.309 181.481.750
22.208.296.441 Sub-total
Liabilitas pajak tangguhan Deferred tax liabilities
dari penyesuaian nilai wajar fair value adjustments on
atas akuisisi entitas anak 31.600.851.780
5.529.672.102 -
26.071.179.678 acquisition of subsidiary
Total 53.455.736.162
5.357.741.793 181.481.750
48.279.476.119 Total
AK
ilan kini e tax
beban pajak enefit