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