Pajak Dibayar di Muka Prepaid Taxes
originally issued in Indonesian language
z
k shibit E 68
Exhibit E68
PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016
Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated
18. PERPAJAKAN Lanjutan 18. TAXATION Continued
d. Aset Liabilitas Pajak Tangguhan Lanjutan d. Deferred Tax Assets Liabilities Continued
31 Desember 2014
31 December 2014
Dikreditkan ke penghasilan
komprehensif lain
Credited to the other
comprehensive income
Dikreditkan ke laba rugi
Credited to profit or loss
31 Desember 2015
31 December 2015
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Liabilitas imbalan kerja karyawan
5.027.344.000 1.677.210.750 1.438.092.500 1.912.040.750
Employee benefits liability
Piutang usaha dan piutang lain-lain
3.344.198.694 32.270.344
- 3.376.469.038
Trade receivables and other receivables
Persediaan 394.471.306
305.986.245 -
88.485.061 Inventories
Aset tetap 1.215.600.771 1.340.253.532
- 124.652.761
Property, plant and equipment
Utang sewa pembiayaan 822.473.363
266.983.292 -
555.490.071 Finance lease liabilities
Sub-total 9.159.141.408 3.024.196.891 1.438.092.500
4.696.852.017 Sub-total
Entitas Anak Subsidiaries
Liabilitas imbalan kerja karyawan
3.592.802.028 227.992.250 1.018.690.500
2.802.103.778 Employee benefits
liability Piutang usaha dan piutang
lain-lain 743.893.767
365.192.052 -
378.701.715 Trade receivables
and other receivables Aset tetap
11.775.641.864 4.031.073.080 -
15.806.714.944 Property, plant and
equipment Utang sewa pembiayaan
123.395.689 2.549.118.399 -
2.672.514.088 Finance lease liabilities
Rugi fiskal 17.157.135.167
22.706.698.894 -
39.863.834.061 Fiscal loss
Sub-total 9.594.793.409
15.989.307.613 1.018.690.500 24.565.410.522
Sub-total
Aset pajak tangguhan konsolidasian neto
18.753.934.817 12.965.110.722 2.456.783.000
29.262.262.539
Consolidated deferred tax
assets - net
31 Desember 2014
31 December 2014
Dikreditkan ke penghasilan
komprehensif lain
Credited to the other
comprehensive income
Dikreditkan ke laba rugi
Credited to profit or loss
31 Desember 2015
31 December 2015
Liabilitas pajak tangguhan Deferred tax
liablities Entitas Anak
Subsidiaries
Liabilitas imbalan kerja karyawan
524.231.000 317.609.000
296.216.500 545.623.500
Employee benefits liability
Piutang usaha dan piutang lain-lain
138.552.763 2.672.641
- 135.880.122
Trade receivables and other receivables
Aset tetap 3.015.541.921 2.485.155.225
- 5.500.697.146
Property, plant and equipment
Utang sewa pembiayaan 157.828.483
44.744.655 -
202.573.138 Finance lease liabilities
Rugi fiskal -
1.687.970.894 -
1.687.970.894 Fiscal loss
Liabilitas pajak tangguhan konsolidasian - neto
2.510.586.641 526.992.627
296.216.500 3.333.795.768
Consolidated deferred tax
liablities - net
Untuk penyajian dalam laporan posisi keuangan konsolidasian, klasifikasi aset atau
liabilitas pajak tangguhan untuk setiap perbedaan temporer di atas ditentukan
berdasarkan posisi pajak tangguhan neto aset neto atau liabilitas neto setiap entitas.
For purposes of presentation in the consolidated statement of financial position, the asset or
liability classification of the deferred tax effect of each of the above temporary differences is
determined based on the net deferred tax position net assets or net liabilities on per
entity basis.
originally issued in Indonesian language
{
k shibit E 69
Exhibit E69
PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016
Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated
19. LIABILITAS IMBALAN KERJA KARYAWAN 19. EMPLOYEE BENEFITS LIABILITY
Grup memberikan imbalan bagi karyawannya yang mencapai usia pensiun yaitu 55 tahun
sesuai dengan Undang-Undang Ketenagakerjaan No. 13 2003 tanggal 25 Maret 2003. Imbalan
tersebut tidak didanai. The Group provides benefits for employees who
reach the retirement age of 55 years based on the provisions of Labor Law No. 132003 dated
25 March 2003. The benefits are unfunded. Perhitungan liabilitas imbalan kerja karyawan pada
31 Desember 2016 dan 2015 adalah berdasarkan perhitungan yang dilakukan oleh Biro Pusat
Aktuaria, aktuaris independen, sesuai laporannya masing-masing pada tanggal 9 Maret 2017 dan
19 Februari 2016. The calculation of employee benefits liability as of
31 December 2016 and 2015 is based on calculations performed by an independent actuary, Biro Pusat
Aktuaria according to its report dated
9 March 2017 and 19 February 2016, respectively.
a. Beban Imbalan Kerja Bersih a. Net Employee Benefits Expense
2 0 1 6 2 0 1 5
Beban jasa kini 1.030.655.000
1.592.624.000 Current service cost
Beban bunga 1.727.075.000
2.781.676.000 Interest cost
Kerugian kurtailmen dan penyelesaian 1.942.643.000
8.188.016.000 Loss on curtailment and settlement
Beban jasa lalu -
37.387.000 Past service cost
Lain-lain 20.580.000
83.870.000 Others
Beban imbalan kerja bersih 794.507.000
3.860.199.000 Net employee benefits expense
b. Liabilitas Imbalan Kerja b. Employee Benefits Liability
31 Desember 2016 31 December 2016
31 Desember 2015 31 December 2015
Nilai kini liabilitas imbalan kerja 16.712.352.000
19.405.357.000 Present value of benefit obligation
Mutasi liabilitas imbalan kerja adalah sebagai berikut:
Movements in the employee benefits liability are as follows:
2 0 1 6 2 0 1 5
Saldo awal 19.405.357.000
34.943.793.000 Beginning balance
Beban imbalan kerja bersih 794.507.000
3.860.199.000 Net employee benefits expense
Pembayaran manfaat 2.344.953.000
666.239.000 Benefit payments
Keuntungan aktuarial 1.142.559.000
11.011.998.000 Actuarial gain
Saldo akhir 16.712.352.000
19.405.357.000 Ending balance
Keuntungan aktuarial yang dibebankan ke penghasilan komprehensif lain disebabkan
oleh perubahan faktor-faktor sebagai berikut: Actuarial gain which were charged to other
comprehensive income are caused by changes in the following factors:
2 0 1 6 2 0 1 5
Penyesuaian pengalaman 2.017.342.000
1.971.956.000 Experience adjustment
Perubahan asumsi keuangan 874.783.000
9.040.042.000 Change in financial assumptions
Perubahan asumsi demografi -
- Change in demographic assumptions
Keuntungan aktuarial 1.142.559.000
11.011.998.000 Actuarial gain
Asumsi utama yang digunakan dalam menghitung liabilitas imbalan kerja adalah
sebagai berikut: The principal assumptions used in determining
employee benefits liability are as follows:
31 Desember 2016 31 December 2016
31 Desember 2015 31 December 2015
Tingkat diskonto 8,19
8,19 Discount rates
Tingkat kenaikan gaji per tahun 5
5 Annual salary increase
Umur pensiun 55
55 Retirement age
Tingkat pengunduran diri 0 10 p.a
0 10 p.a Turnover rates
Tingkat kematian 100 TMI II
100 TMI II Mortality rates
Tingkat kenaikan cacat 10 TMI II
10 TMI II Disability rates