PINJAMAN BANK JANGKA PENDEK lanjutan

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 78 20. PERPAJAKAN 20. TAXATION a. Pajak dibayar di muka terdiri dari: a. Prepaid taxes consist of: 31 Desember December 31, 2014 2013 Pajak pertambahan nilai 54.637.240.904 49.054.926.109 Value-added tax Pasal 23 16.231.968 16.330.149 Article 23 Total 54.653.472.872 49.071.256.258 Total b. Utang pajak terdiri dari: b. Taxes payable consist of: 31 Desember December 31, 2014 2013 Pajak penghasilan Income taxes Pasal 21 18.593.485.053 8.125.607.751 Article 21 Pasal 23 24.091.526.318 15.785.217.769 Article 23 Pasal 25 6.348.809.301 1.417.104.505 Article 25 Pasal 26 1.923.602.019 829.064.195 Article 26 Pasal 29 2.491.219.213 975.353.395 Article 29 Pasal 4 2 160.786.628 123.251.047 Article 4 2 Pajak hotel dan restoran 7.155.236.148 1.138.808.956 Hotel and restaurant tax Pajak pertambahan nilai 12.287.411.375 1.777.580.874 Value-added tax Total 73.052.076.055 30.171.988.492 Total c. Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba-rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak adalah sebagai berikut: c. A reconciliation between income before tax expense as shown in the consolidated statement of comprehensive income, and estimated taxable 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 Laba sebelum beban pajak Income before tax expense Entitas Anak 15.657.146.016 17.451.475.737 of Subsidiaries Eliminasi transaksi yang Elimination relating berhubungan dengan to transactions with Entitas Anak 726.262.935 854.566.873 Subsidiaries Laba sebelum Income before tax expense beban pajak Perusahaan 46.059.520.194 48.451.004.132 of the Company Beda temporer Temporary differences Penyisihan imbalan kerja 159.911.000 843.684.000 Provision for employee benefits Penyisihan penurunan Provision for impairment nilai piutang usaha 2.579.534.311 1.207.467.411 losses on trade receivables Pembalikan persediaan usang 127.837.362 - Reversal for inventory obsolescence Penyusutan 3.477.558.090 6.645.922.578 Depreciation Rugi penjualan aset tetap - 566.110.106 Loss on sale of fixed assets Sewa pembiayaan 2.618.712.341 2.890.156.501 Finance lease Beda temporer - neto 8.388.056.380 5.240.807.382 Temporary differences - net 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 79 20. PERPAJAKAN lanjutan 20. TAXATION continued c. Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba-rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak adalah sebagai berikut: lanjutan c. A reconciliation between income before tax expense as shown in the consolidated statements of comprehensive income, and estimated taxable income is as follows: continued Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, 2014 2013 Beda tetap Permanent differences Penghapusan piutang usaha - 617.335.427 Write-off of trade receivables Sumbangan dan representasi 522.183.228 532.719.029 Donations and representations Denda pajak 5.056.956.512 2.146.101.130 Tax penalties Gaji, upah dan kesejahteraan Salaries, wages and karyawan 518.306.354 490.494.258 employee benefits Penghasilan yang telah dikenakan Income already subjected pajak penghasilan final to final tax Sewa 1.603.333.333 2.506.776.383 Rent Bunga 1.164.298.947 7.350.254.008 Interest Beda tetap - neto 3.329.813.814 6.070.380.547 Permanent differences - net Estimasi laba kena pajak 57.777.390.388 47.621.430.967 Estimated taxable income Estimasi laba kena pajak Estimated taxable dibulatkan 57.777.390.000 47.621.430.000 income rounded-off Beban pajak kini - Perusahaan 14.444.347.500 9.524.286.000 Current tax expense - the Company Pembayaran pajak penghasilan di muka Prepayment of income taxes Pasal 22 7.144.563.606 7.789.198.574 Article 22 Pasal 23 55.050.200 92.733.444 Article 23 Pasal 25 5.952.678.750 3.394.448.829 Article 25 Sub-total 13.152.292.556 11.276.380.847 Sub-total Estimasi utang pajak penghasilan Estimated corporate income tax badan payables Perusahaan 1.292.054.944 - The Company Entitas anak 1.199.164.269 975.353.395 Subsidiaries Total 2.491.219.213 975.353.395 Total Estimasi tagihan pajak Estimated claims for tax refund Perusahaan - 1.752.094.847 The Company Entitas anak 1.440.832.114 264.334.130 Subsidiaries Total 1.440.832.114 2.016.428.977 Total Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perusahaan belum melaporkan SPT Surat Pemberitahuan Tahunan Pajak Penghasilan PPh Badan tahun 2014 kepada kantor pajak. Namun SPT tahun 2014 akan dilaporkan Perusahaan kepada kantor pajak sesuai dengan estimasi laba kena pajak tahun 2014 di atas. Up to the date of completion of these consolidated financial statements, the Company has not yet reported its 2014 Annual Tax SPT Corporate Income Tax to the Tax Office. However, the Company will submit 2014 SPT to the Tax Office in accordance with 2014 estimated taxable income as stated above.