Administration PERPAJAKAN lanjutan TAXATION continued

295 PT MATAHARI DEPARTMENT STORE TBK 2016 Annual Report PT MATAHARI DEPARTMENT STORE Tbk Halaman 39 Page CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS 31 DESEMBER 2016 DAN 2015 31 DECEMBER 2016 AND 2015 Dinyatakan dalam jutaan Rupiah, Expressed in millions of Rupiah, kecuali dinyatakan lain unless otherwise stated 21. KEWAJIBAN IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS OBLIGATIONS continued Kewajiban imbalan kerja jangka panjang Long-term employee benefits obligation Kewajiban pada tanggal laporan dihitung dengan menggunakan metode Projected Unit Credit, dengan asumsi kunci sebagai berikut: Obligations as at financial statements dates are calculated using the Projected Unit Credit method, with the following key assumptions: 2016 2015 Tingkat diskonto 8.40 9.10 Discount rate Tingkat kenaikan gaji 10 10 Salary increment rate Tingkat kematian TMI 2011 TMI 2011 Mortality rate dengan perbaikan dengan perbaikan with improvement with improvement Tingkat ketidakmampuancacat Disability rate persentase dari tingkat kematian 10 10 as a percentage of mortality rate Usia pensiun normal 55 tahunyears 55 tahunyears Normal retirement age Kewajiban imbalan kerja pada tanggal 31 Desember 2016 dan 2015 berdasarkan laporan aktuaris independen PT Dayamandiri Dharmakonsilindo tertanggal 12 Januari 2017. Employee benefits obligations as at 31 December 2016 and 2015 were based on independent actuary report PT Dayamandiri Dharmakonsilindo dated 12 January 2017. Informasi mengenai kewajiban imbalan kerja yang tercantum dalam laporan keuangan adalah sebagai berikut: The information of employee benefits obligations included in financial statements were as follows: 2016 2015 Nilai kini dari kew ajiban 432,381 356,891 Present value of obligations Beban yang diakui di Expense recognised in the laporan laba rugi 63,526 57,935 statements of profit or loss Pengukuran ulang Remeasurement of penyisihan imbalan kerja 29,754 21,880 employee benefits obligations Short-term employee benefits Kew ajiban imbalan kerja jangka pendek 17,100 12,781 obligations Long-term employee benefits Kew ajiban imbalan kerja jangka panjang 415,281 344,110 obligations Beban yang diakui di laporan laba rugi adalah sebagai berikut: The amounts recognised in the statement of profit or loss were as follows: 2016 2015 Biaya jasa kini 26,940 25,563 Current service cost Biaya bunga 31,896 27,303 Interest cost Biaya penghentian 4,407 4,790 Termination cost Penyesuaian liabilitas akibat Liab ility assumed due to pengakuan masa kerja lalu 283 279 recognition of past services 63,526 57,935