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