Pajak Kini lanjutan Current Tax continued

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 60 19. UANG MUKA PELANGGAN 19. ADVANCES FROM CUSTOMERS Akun ini merupakan pembayaran uang muka dari pelanggan masing-masing sebesar Rp42.772.800 dan Rp399.590.982 pada tanggal 31 Desember 2016 dan 2015. This account pertains to advance payments made by customers amounting to Rp42,772,800 and Rp399,590,982 as of December 31, 2016 and 2015, respectively. 20. LIABILITAS IMBALAN KERJA 20. EMPLOYEE BENEFITS LIABILITY Program Manfaat Karyawan Employee Benefits Program Grup menghitung dan membukukan beban imbalan kerja berdasarkan Undang-undang Ketenagakerjaan No. 13 Tahun 2003. Liabilitas imbalan kerja pada tanggal 31 Desember 2016 dan 2015 dihitung oleh PT Sigma Prima Solusindo, aktuaris independen masing-masing dalam laporannya tertanggal 20 Maret 2017 dan 18 Februari 2016. The Group calculated and recorded the employee benefits expense based on Labor Law No. 13 Year 2003. The employee benefits liability as of December 31, 2016 and 2015 is calculated by PT Sigma Prima Solusindo, independent actuary, in its report dated March 20, 2017 and February 18, 2016, respectively. Asumsi aktuaria yang digunakan dalam menentukan beban dan liabilitas imbalan kerja adalah sebagai berikut: Actuarial assumptions used in determining the employee benefits expense and liability are as follows: Usia Pensiun Normal 55 TahunYears Normal Pension Age Tingkat Diskonto 9 2015:9 Discount Rate Estimasi Kenaikan Estimated Future Gaji di Masa Datang 6 Salary Increase Tabel Mortalita Tabel Mortalita IndonesiaIndonesian MortalityTable TMI-3 MortalityTable Tingkat Cacat 5 dari Tabel Mortalitaof Mortality Table Disability Rate Tingkat Pengunduran Diri 1-39 tahunyears old : 5 Resignation Rate menurun secara linear dari 5 hingga 0 linearly decreased from 5 to 0 Di atas 55 tahunyears old : 0 Metode Projected Unit Credit Method Mutasi liabilitas imbalan kerja di laporan posisi keuangan konsolidasian adalah sebagai berikut: Movement of employee benefits liability in the consolidated statements of financial position is as follows: 2016 2015 Saldo awal tahun 56.283.942.043 44.006.829.433 Balance at the beginning of the year Beban imbalan kerja tahunberjalan 11.587.874.838 9.345.921.346 Current year employee benefit expense Pembayaran imbalan kerja tahun Current year employee berjalan 7.294.065.831 3.760.522.343 benefit payments Beban komprehensif Current year other comprehensive lain tahun berjalan 7.701.054.917 6.691.713.607 expense Saldo Akhir Tahun 68.278.805.967 56.283.942.043 Balance at End of the Year Perubahan atas nilai kini liabilitas imbalan pasti sebagai berikut: Changes in the present value of defined benefit obligation are as follows: 2016 2015 Saldo awal tahun 56.283.942.043 44.006.829.433 Balance at the beginning of the year Beban jasa kini 6.447.283.076 5.326.694.487 Current service cost Beban bunga 5.140.591.762 4.019.226.859 Interest cost Pembayaran manfaat 7.294.065.831 3.760.522.343 Benefits paid Perubahan asumsi aktuaria 13.461.053.748 3.122.340.292 Change in actuarial assumption Dampak penyesuaian pengalaman 21.162.108.665 9.814.053.899 Effect of experience adjustment Saldo Akhir Tahun 68.278.805.967 56.283.942.043 Balance at End of the Year