The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2016 dan untuk tiga bulan yang berakhir pada tanggal tersebut
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
TIDAK DIAUDIT PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2016
and for the three months period ended Expressed in Millions of Rupiah,
Unless Otherwise Stated UNAUDITED
111
19. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
19. ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITY
Beban akrual Accrued Expenses
Beban akrual terdiri dari: Accrued expenses consist of:
31 Maret 2016 March 31, 2016
31 Desember 2015 December 31, 2015
Iklan dan promosi 1.040.362
745.801 Advertising and promotions
Beban penjualan 446.175
494.131 Selling expenses
Pembelian hasil panen 73.146
85.067 Crop purchases
Utilitas 64.615
73.335 Utilities
Lain-lain masing-masing di bawah Rp50.000
117.835 738.932
Others each below Rp50,000
Total 1.742.133
2.137.266 Total
Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability
Akun ini terutama terdiri dari beban gaji, tunjangan dan bonus karyawan dan direksi.
This account mainly consists of directors’ and employees’ salaries, benefits and bonuses.
20. PERPAJAKAN 20. TAXATION
Pajak dibayar di muka Prepaid taxes
Pajak dibayar di muka terdiri dari: Prepaid taxes consist of:
31 Maret 2016 March 31, 2016
31 Desember 2015 December 31, 2015
PPN - neto 315.944
298.544 VAT - net
Pajak Penghasilan pasal 25 26.641
- Income taxes article 25
Pajak lain-lain 11.214
3.561 Other taxes
Total 353.799
302.105 Total
Utang pajak Taxes payable
Utang pajak terdiri dari: Taxes payable consist of:
31 Maret 2016 March 31, 2016
31 Desember 2015 December 31, 2015
Pajak penghasilan Income taxes
Pasal 15 509
250 Article 15
Pasal 21 15.897
14.070 Article 21
Pasal 22 302
221 Article 22
Pasal 23 30.561
31.722 Article 23
Pasal 2529 571.393
229.396 Article 2529
Pasal 26 3.378
4.744 Article 26
PPN - neto 232.708
72.485 VAT - net
Pajak lain-lain 20.716
22 Other taxes
Total 875.464
352.910 Total
The original consolidated financial statements included herein
are in Indonesian language.
PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2016 dan untuk tiga bulan yang berakhir pada tanggal tersebut
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
TIDAK DIAUDIT PT INDOFOOD SUKSES MAKMUR Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2016
and for the three months period ended Expressed in Millions of Rupiah,
Unless Otherwise Stated UNAUDITED
112
20. PERPAJAKAN lanjutan 20. TAXATION continued
Rekonsiliasi fiskal Fiscal reconciliation
Rekonsiliasi antara laba sebelum beban pajak penghasilan, sebagaimana tercantum pada laporan
laba rugi dan penghasilan komprehensif lain konsolidasian dan estimasi laba kena pajak
Perusahaan adalah sebagai berikut: The reconciliation between income before income
tax expense as shown in the consolidated statement of profit or loss and other comprehensive
income, and estimated taxable income of the Company is as follows:
Tiga bulan yang Berakhir pada Tanggal 31 Maret Three months ended March 31,
2016 2015
Laba sebelum beban pajak penghasilan berdasarkan laporan laba rugi dan
penghasilan komprehensif lain konsolidasian
1.730.678 1.098.046
Income before income tax expense per consolidated statement
of profit or loss and other comprehensive income
Dikurangi laba sebelum beban pajak penghasilan Entitas Anak
1.265.266 1.185.005
Less income before income tax expense attributable to Subsidiaries
Eliminasi 128.090
27.995 Elimination
Laba sebelum beban pajak penghasilan Perusahaan
337.322 58.964
Income before income tax expense attributable to the Company
Ditambah dikurangi: Add deduct:
Beda temporer terutama terdiri dari perbedaan penyusutan antara
perpajakan dan komersial serta penyisihan untuk liabilitas imbalan
kerja karyawan 118.223
94.878 Temporary differences mainly
consisting of the excess of tax over book depreciation and provision for
liabilities for employee benefits Beda tetap terutama terdiri dari beban
kesejahteraan karyawan, representasi dan sumbangan
39.022 52.724
Permanent differences mainly consisting of employee benefits,
representations and donations Penghasilan yang telah dikenakan
pajak final 7.771
10.285 Income already subjected to
final tax
Estimasi Laba Kena Pajak - Perusahaan 486.796
78.353 Estimated Taxable Income -
Company
