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 Lanjutan 30 September 2015, 31 Desember 2014 dan 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated
61
22. PERPAJAKAN Lanjutan 22. TAXATION Continued
c. Pajak Penghasilan Badan
c. Corporate Income Tax
Rekonsiliasi antara rugi laba sebelum pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak, adalah sebagai berikut:
A reconciliation between loss profit before income tax, as presented in the consolidated statements of profit or
loss and other comprehensive income, and the estimated taxable profit is as follows:
30 September 31 Desember December
2014 2013
Satu tahun Satu tahun
One year One year
2015 2014
Disajikan Disajikan
Sembilan bulan
Sembilan bulan kembali
kembali Nine months
Nine months As restated
As restated Rugi laba sebelum pajak
Consolidated loss profit before penghasilan konsolidasian
14.047.856.493 44.917.605.836
11.796.571.608 27.789.382.699
income tax Dikurangi:
Less: Rugi entitas anak sebelum pajak
Loss before income tax penghasilan
29.582.922.107 36.476.085.932
2.699.030.249 -
of subsidiary Laba sebelum pajak penghasilan
Profit before income tax of Perusahaan
15.535.065.614 8.441.519.904
14.495.601.857 27.789.382.699
The Company
Beda tetap: Permanent differences:
Depreciation of increase in fair
Penyusutan atas kenaikan nilai value of property and
wajar aset tetap 1.699.719.096
2.326.900.449 3.009.258.306
3.177.154.432 equipment
Pendapatan keuangan yang telah Finance income subjected to
dikenakan pajak bersifat final 509.938.544
1.524.191.049 1.662.471.280
2.281.705.805 final tax
Kerugian penjualan aset Loss on sale of available-for-
keuangan tersedia untuk dijual -
146.898.325 146.898.325
- sale financial assets
Tunjangan karyawan 20.000.000
30.200.000 45.300.000
59.200.000 Employee allowances
Sumbangan -
2.550.000 2.550.000
7.425.000 Donation
Representation and Representasi dan jamuan
- -
- 464.870
entertainment Pendapatan goodwill negatif
- 2.522.733.777
- -
Negative goodwill income Lain-lain
38.791.445 41.632.034
51.393.053 51.632.787 Others
Jumlah beda tetap 1.248.571.997
1.582.008.086 1.592.928.404
1.014.171.284 Total permanent differences
Beda temporer: Temporary differences:
Transaksi sewa pembiayaan: Finance lease transaction:
Penyusutan 413.974.798
471.328.125 628.437.500
628.437.500 Depreciation
Pembayaran pokok 1.809.934.352
1.810.356.170 2.452.979.998
2.182.209.635 Principal repayment
Keuntungan atas transaksi Gain on sale-and-lease back
jual dan sewa kembali 66.901.714
75.400.616 100.534.155
100.534.155 transaction
Settlement of post-employment Pembayaran imbalan pasca-kerja
- 4.351.370.412
4.317.917.690 49.778.846
benefits Kerugian penurunan nilai
Impairment losses of trade atas piutang usaha
246.819.997 -
562.765.232 283.361.459
receivables Post-employment benefits
Beban imbalan pasca-kerja 914.254.949
186.812.584 442.611.492
1.038.682.135 expense
Depreciation of property and Penyusutan aset tetap
100.076.565 65.282.243
155.083.461 186.043.084
equipment Beban yang masih harus dibayar
3.492.934.595 5.128.140.159
- - Accrued expenses
Pemulihan kerugian penurunan Recovery of impairment losses
nilai persediaan
- - - 16.143.071
of inventories Jumlah beda temporer
2.797.584.844 385.564.087
5.082.534.158 212.141.529
Total temporary differences
Taksiran laba kena pajak 19.581.222.455
6.473.947.731 11.005.996.103
28.591.412.454 Estimated taxable profit
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated
62
22. PERPAJAKAN Lanjutan 22. TAXATION Continued