PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
The original consolidated financial statements included herein are in Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada
31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued For The Years Ended
December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated
74
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued
2015 2014
Perbedaan temporer: Temporary difference:
Penyesuaian nilai wajar atas Fair value adjustment on
akuisisi entitas anak 22.118.688.408
20.660.493.275 acquisition of a subsidiary
Beban yang tidak dapat dikurangkan: Non-deductible expenses:
Keuntungan dari pembelian dengan diskon
- 194.200.506.548
Gain on bargain purchase Beban pajak final
6.959.892.180 3.788.948.781
Final tax expense Lain-lain
61.749.242.065 19.850.128.627
Others
Taksiran penghasilan kena pajak 69.284.002.016
630.866.813 Estimated taxable lncome
Perhitungan beban pajak penghasilan kini dan taksiran hutang pajak penghasilan untuk
tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 adalah sebagai
berikut: The computation of current income tax
expense and estimated income tax payable for the years ended December 31, 2015 and
2014 are as follows:
2015 2014
Beban pajak penghasilan kini: Current income tax:
Perusahaan 17.321.000.405
148.938.495 Company
Entitas anak 11.615.112.138
16.202.232.416 Subsidiaries
Beban pajak penghasilan kini 28.936.112.543
16.351.170.911 Current income tax:
Dikurangi pajak penghasilan dibayar dimuka
10.354.607.914 15.865.826.043
Less prepaid income taxes Total hutang pajak penghasilan pasal 29
18.581.504.629 485.344.868
Total income tax payable article 29 Taksiran hutang pajak penghasilan
Estimated income tax payable Pasal 29
Article 29: Perusahaan
16.746.160.354 53.587.416
Company Entitas anak
1.835.344.275 431.757.452
Subsidiaries Total hutang pajak penghasilan pasal 29
18.581.504.629 485.344.868
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:
2015 2014
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 261.937.388.139
430.131.365.011 comprehensive income
Laba entitas anak sebelum pajak penghasilan
213.882.286.975 241.710.074.520
Income before tax of subsidiaries Laba Perusahaan
48.055.101.164 188.421.290.491
Income before income tax sebelum pajak penghasilan
attributable to the Company Laba yang telah dlkenakan pajak
Income already bersifat final
69.598.921.801 37.889.487.813
subjected to final tax Laba rugi yang pajaknya bersifat
Income loss subject lo tidak final
21.543.820.637 150.531.802.678
non final tax Pajak dengan tarif yang berlaku
5.385.955.159 37.632.950.669
Tax at effective tax rate
The original consolidated financial statements included herein are in Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada
31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued For The Years Ended
December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated
75
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Pajak Penghasilan Badan lanjutan c. Corporate Income Tax continued
2015 2014
Disajikan kembali As restated
Pengaruh pajak atas penghasilan tidak kena pajak final
17.177.283.462 42.649.135.493
Tax effect of nontaxable income Total beban pajak tidak final
Total non final tax expense Perusahaan
11.791.328.303 5.016.184.824
of the Company Entitas anak:
Subsidiaries: Beban pajak kini
11.615.112.138 16.202.232.416
Current tax Beban manfaat pajak tangguhan
1.159.520.442 1.151.281.991
Deferred tax expense income
Jumlah beban pajak penghasilan 22.246.919.999
10.034.765.601 Total income tax expense
d. Manfaat pajak penghasilan tangguhan d. Deferred income tax benefit
Rincian aset dan liabilitas pajak tangguhan pada tanggal 31 Desember 2015 dan 2014
adalah sebagai berikut Details of deferred taxes assets and liabilities
on December 31, 2015 and 2014 are as follows:
2015 Manfaat
Manfaat Pajak Penghasilan
Pajak Penghasilan Pendapatan
Tangguhan Komprehensif lain
Saldo Awal Tahun Berjalan
Deferred Saldo Akhir
Pajak tangguhan Deferred
Income Tax Benefit Pajak tangguhan
Beginning Balance Income Tax Benefit
Other comprehensive Penyesuian
Ending Balance Deferred Tax
Current Year Income
Adjustment Deferred Tax
Aset Pajak Tangguhan Deferred Tax Asset
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 receivable
Cadangan kerugian penurunan nilai
Allowance for impairment 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
Deferred Tax Tangguhan
Liabilities
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 receivable
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 Deferred tax
tangguhan dari liabilities fair value
penyesuaian nilai adjustment on
wajar atas akuisisi acquisition of
entitas anak 31.600.851.780
5.529.672.102 -
- 26.071.179.678
subsidiary
Total 53.455.736.162
5.357.741.793 181.481.750
- 48.279.476.119
Total