UTANG USAHA TRADE PAYABLES

Indonesian language. PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the year then ended Expressed in Rupiah, unless otherwise stated 81 20. PERPAJAKAN lanjutan 20. TAXATION continued f. Perhitungan manfaat beban pajak tangguhan adalah sebagai berikut: f. The computation of deferred tax benefit expense is as follows: Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, 2014 2013 Manfaat beban pajak tangguhan Deferred tax benefit expense Perusahaan The Company Penyesuaian pajak tangguhan Adjustments in respect of atas aset tetap dan deferred income tax on fixed aset sewa pembiayaan 373.126.564 - assets and leased assets Pengaruh beda temporer pada tarif pajak Temporary differences yang berlaku at applicable tax rate Penyusutan 869.389.523 1.519.953.118 Depreciation Pembalikan Reversal for persediaan usang 31.959.341 - inventory obsolescence Penyisihan imbalan kerja 39.977.750 210.921.000 Provision from employee benefits liability Penyisihan penurunan Provision for impairment losses on nilai piutang usaha 644.883.578 301.866.853 trade receivables Sewa pembiayaan 654.678.085 722.539.125 Finance lease Sub-total 1.723.887.531 1.310.201.846 Sub-total Entitas Anak Subsidiaries Penyesuaian pajak tangguhan Adjustments in respect of atas aset tetap dan deferred income tax on fixed aset sewa pembiayaan 123.975.380 - assets and leased assets Penyusutan 5.686.326.271 6.756.303.530 Depreciation Liabilitas imbalan kerja 57.452.750 328.465.000 Employee benefits liability Pembentukan penyisihan kerugian penurunan nilai 6.275.839 7.233.317 Provision for impairment losses Transaksi sewa pembiayaan 9.607.857 414.244.271 Leased assets Rugi fiskal 1.404.335.007 1.659.565.162 Fiscal loss Sewa dibayar di muka - 192.946.225 Prepaid rent Sub-total 4.084.679.438 5.368.230.547 Sub-total Total 2.360.791.907 4.058.028.701 Total g. Pengaruh pajak tangguhan atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut: g. The tax effects of temporary differences between commercial and tax reporting are as follows: 31 Desember December 31, 2014 2013 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja 3.333.176.000 3.373.153.750 Employee benefits liability Piutang usaha dan Accounts receivable - piutang lain-lain 3.344.198.694 2.699.315.116 trade and others Persediaan 394.471.305 426.430.646 Inventories Aset tetap 1.215.600.771 719.337.812 Fixed assets Liabilitas pajak tangguhan Deferred tax liabilities Aset sewa pembiayaan 822.473.363 1.477.151.448 Leased assets Sub-total aset pajak Sub-total of deferred tax asset tangguhan Perusahaan 7.464.973.407 5.741.085.876 of the Company Indonesian language. PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the year then ended Expressed in Rupiah, unless otherwise stated 82 20. PERPAJAKAN lanjutan 20. TAXATION continued g. Pengaruh pajak tangguhan atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut: lanjutan g. The tax effects of temporary differences between commercial and tax reporting are as follows: continued 31 Desember December 31, 2014 2013 Entitas anak Subsidiaries Aset pajak tangguhan, neto 8.625.545.739 11.832.161.361 Deferred tax assets, net Sub-total aset pajak Sub-total of deferred tax tangguhan, neto 16.090.519.146 17.573.247.237 assets, net Entitas Anak Subsidiaries Liabilitas pajak tangguhan, neto 2.517.911.926 1.640.347.110 Deferred tax liabilities, net Sub-total liabilitas pajak Sub-total of deferred tax tangguhan, neto 2.517.911.926 1.640.347.110 liabilities, net Untuk penyajian dalam laporan posisi keuangan konsolidasian, klasifikasi aset atau liabilitas pajak tangguhan untuk setiap perbedaan temporer di atas ditentukan berdasarkan posisi pajak tangguhan neto aset neto atau liabilitas neto setiap entitas. For purposes of presentation in the consolidated statement of financial position, the asset or liability classification of the deferred tax effect of each of the above temporary differences is determined based on the net deferred tax position net assets or net liabilities on per entity basis. h. Rekonsiliasi antara beban pajak yang dihitung berdasarkan tarif pajak yang berlaku atas laba sebelum beban pajak dengan beban pajak menurut laporan laba-rugi komprehensif konsolidasian adalah sebagai berikut: h. The reconciliation between tax expense calculated using the applicable tax rates based on existing tax regulation to the income before tax expense and tax expense as shown in the consolidated statement of comprehensive income is as follows: Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, 2014 2013 Laba sebelum beban pajak 60.990.403.275 65.047.912.996 Income before tax expense Eliminasi laba rugi 726.262.935 854.566.873 Elimination of revenues and expenses Laba sebelum beban pajak Income before tax expense setelah eliminasi 61.716.666.210 65.902.479.869 after elimination Beban pajak dengan tarif pajak 25 15.429.166.552 16.475.619.967 Tax expense computed using rate of 25 Pengaruh pajak atas beda tetap Tax effect of the Company and Perusahaan dan Entitas Anak 1.482.878.889 1.135.768.398 Subsidiaries permanent differences Rugi fiskal yang tidak diakui Unrecognized tax loss pada Entitas Anak 1.826.887.622 1.943.445.618 in Subsidiaries Dampak perubahan tarif pajak - 2.381.071.742 Effect of changes in tax rate Penyesuaian atas pajak penghasilan Adjustments in respect of corporate badan yang berasal dari tahun lalu 2.381.071.500 - income tax of the previous years