UTANG SEWA PEMBIAYAAN Lanjutan FINANCE LEASES PAYABLE Continued PERPAJAKAN TAXATION
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK PERIODE 3 BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 DAN 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED
31 MARCH 2015 AND 2014
Expressed in Rupiah, unless otherwise stated
53
17. PERPAJAKAN Lanjutan 17. TAXATION Continued
c. Pajak Penghasilan Badan
c. Corporate Income Tax
Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi
komprehensif konsolidasian dengan taksiran laba kena pajak, adalah sebagai berikut:
A reconciliation between profit before income tax, as presented in the consolidated statements of
comprehensive income, and the estimated taxable profitis as follows:
31 Maret 31 Desember March 2015
December 2014
Rugi Laba sebelum pajak penghasilan konsolidasian
2.820.003.379 11.830.024.336 Consolidated loss profit before income tax
Dikurangi: Less:
Rugi entitas anak sebelum pajak Loss profit before income tax
penghasilan 8.286.586.146 2.699.030.249
of subsidiary Laba sebelum pajak penghasilan
Profit before income tax of entitas induk
5.466.582.767 14.529.054.585
parent entity
Beda tetap: Permanent differences:
Penyusutan atas kenaikan nilai wajar Depreciation of increase in fair
aset tetap 648.349.853
3.009.258.306 value of property and equipment
Pendapatan keuangan yang telah dikenakan pajak bersifat final
160.292.916 1.662.471.280
Finance income subjected to final tax Kerugian penjualan aset keuangan
Loss on sale of available-for-sale tersedia untuk dijual
- 146.898.325
financial assets Tunjangan karyawan
10.000.000 45.300.000
Employee allowances Sumbangan
- 2.550.000
Donation Lain-lain 12.294.166
51.393.053 Others
Jumlah beda tetap 510.351.103
1.592.928.404 Total permanent differences
Beda temporer: Temporary differences:
Transaksi sewa pembiayaan: Finance lease transaction:
Penyusutan 157.109.375 628.437.500
Depreciation Pembayaran pokok
667.438.772 2.452.979.998
Principal repayment Keuntungan atas transaksi jual
Gain on sale-and-lease back dan sewa kembali
25.133.539 100.534.155
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 277.155.450 442.611.492
Post-employment benefits expense Penyusutan aset tetap 125.337.137
155.083.461 Depreciation of property and equipment
Beban yang masih harus dibayar 1.287.132.691
- Accrued expenses
Jumlah beda temporer 834.528.365
5.115.986.885 Total temporary differences
Taksiran laba kena pajak 6.811.462.235
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.
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK PERIODE 3 BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 DAN 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED
31 MARCH 2015 AND 2014
Expressed in Rupiah, unless otherwise stated
54
17. PERPAJAKAN Lanjutan 17. TAXATION Continued