MNCN MNCN Pada tanggal 15 September 2010, MNCN
36. BEBAN LANGSUNG DIRECT COSTS
30 September 2011/ 30 September 2010/
September 30, 2011 September 30, 2010
Media berbasis konten dan iklan 1.571.545 1.767.110 Content and advertising
based media
Media berbasis pelanggan 676.531 620.356 Subscribers based media
Transportasi 130.681 86.640 Transportation
Media support and
Media pendukung dan Infrastruktur 30.195 63.184 infrastructure
Jumlah 2.408.952 2.537.290 Total
37. UMUM DAN ADMINISTRASI 37. GENERAL AND ADMINISTRATION
30 September 2011/ 30 September 2010/
September 30, 2011 September 30, 2010
Gaji dan kesejahteraan karyawan 570.456 426.802 Salaries and employees' welfare
Iklan dan promosi 183.869 136.026 Advertising and promotions
Listrik, air dan telepon 54.020 41.971 Electricity, water and telephone
Beban kantor 43.764 31.068 Office expense
Perjalanan dan transportasi 43.380 40.898 Travelling and transportation
Perbaikan dan pemeliharaan 39.239 40.649 Repairs and maintenance
Sewa 38.729 34.942 Rent
Jasa profesional 35.902 38.475 Professional fees
Beban piutang ragu-ragu 3.590 8.330 Provision for doubtful accounts
Lain-lain 154.528 167.608 Others
Jumlah 1.167.477 966.769 Total
38. PENYUSUTAN DAN AMORTISASI 38. DEPRECIATION AND AMORTIZATION
30 September 2011/ 30 September 2010/
September 30, 2011 September 30, 2010
Penyusutan 470.780 347.596 Depreciation
Amortisasi 27.580 18.520 Amortization
(Angka dalam tabel dinyatakan dalam jutaan Rupiah) - Lanjutan (Figures in tables are stated in millions of Rupiah) - Continued
39. BEBAN BUNGA DAN KEUANGAN 39. INTEREST AND FINANCIAL CHARGES
30 September 2011/ 30 September 2010/
September 30, 2011 September 30, 2010
Beban bunga 385.263 355.719 Interest expenses
Arrangement fee dan premi swap 13.795 9.815 Arrangement fee and premi swap
Amortisasi biaya pinjaman 13.451 12.633 Amortization of debt issuance cost
Jumlah 412.509 378.167 Total
40. PAJAK PENGHASILAN 40. INCOME TAX
Manfaat (beban) pajak Perusahaan dan anak perusahaan terdiri dari:
Tax benefit (expense) of the Company and its subsidiaries consisted of:
30 September 2011/ 30 September 2010/
September 30, 2011 September 30, 2010
Pajak kini - anak perusahaan (345.231) (268.175) Current tax - subsidiaries
Pajak tangguhan Deferred tax
Perusahaan (6.174) 1.771 The Company
Anak perusahaan 2.591 17.545 Subsidiaries
Beban pajak - bersih (348.814) (248.859) Tax expense - net
Pajak Kini Current Tax
Rekonsiliasi antara laba (rugi) sebelum pajak menurut laporan laba rugi konsolidasi dan rugi fiskal Perusahaan adalah sebagai berikut:
A reconciliation between income (loss) before tax per consolidated statements of income and fiscal loss of the Company is as follows:
30 September 2011/ 30 September 2010/
September 30, 2011 September 30, 2010
Laba sebelum pajak menurut Income before tax per consolidated
laporan laba rugi konsolidasi 1.218.142 913.051 statements of income
Amortisasi goodwill - 26.954 Goodwill amortization
Laba sebelum pajak anak
perusahaan (1.342.637) (687.106) Income before tax of subsidiaries
Laba (rugi) sebelum pajak Income (loss) before tax of
Perusahaan (124.495) 252.899 the Company
Beda temporer Temporary differences
Penyusutan 126 132 Depreciation
Jumlah 126 132 Total
Perbedaan yang tidak dapat Tax effect of non deductible
diperhitungkan menurut fiskal 72.499 (259.983) expense
Taxable income (loss) of
Laba (rugi) fiskal Perusahaan (51.870) (6.952) the Company
Akumulasi rugi fiskal tahun
sebelumnya setelah disesuaikan Prior years fiscal loss carryforward -
dengan SKP (184.922) (214.573) after adjusted with SKP
Accumulated fiscal loss of
Akumulasi rugi fiskal Perusahaan (236.792) (221.525) the Company
Pada tahun 2011 dan 2010, Perusahaan memiliki akumulasi rugi fiskal sehingga tidak ada taksiran pajak penghasilan untuk tahun tersebut.
In 2011 and 2010, the Company still have accumulated fiscal loss, therefore, no provision for corporate income tax was made.
Pada tanggal 15 Juni 2009, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) pajak penghasilan badan tahun 2007. SKPLB tersebut juga menetapkan laba fiskal Perusahaan tahun 2007 sebesar Rp 55.173 juta dimana dalam laporan keuangan konsolidasi tahun 2008 merupakan rugi fiskal sebesar Rp 249.831 juta. Perusahaan mengajukan surat keberatan atas SKPLB tersebut dan pada tanggal 19 Pebruari 2010, Perusahaan menerima surat keputusan penolakan atas keberatan tersebut. Lebih lanjut, Perusahaan mengajukan banding kepada Pengadilan Pajak dan pada tanggal 27 April 2011, Perusahaan menerima surat keputusan yang mengabulkan permohonan banding dan menetapkan rugi fiskal menjadi sebesar Rp 95.641 juta.
On June 15, 2009, the Company received Overpayment Tax Assessment Letter (SKPLB) for 2007 fiscal year. SKPLB also stated that the Company’s 2007 fiscal year amounting to Rp 55,173 million, which was reported in the 2008 consolidated financial statements as fiscal loss amounting to Rp 249,831 million. The Company filed an objection letter on this SKPLB and on February 19, 2010, the Company received the decision letter rejecting this objection. Further, The Company process of appeal to the Tax Court and on April 27, 2011, the Company received the decision letter accepting this appeal and stated that the Company’s 2007 fiscal loss amounting to Rp 95,641 million.
(Angka dalam tabel dinyatakan dalam jutaan Rupiah) - Lanjutan (Figures in tables are stated in millions of Rupiah) - Continued Pada tanggal 27 April 2010, MNI memperoleh
Surat Ketetapan Pajak Lebih Bayar (SKPLB) PPh Badan sebesar Rp 905 juta dan Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN, PPh 21, PPh 23 dan PPh 4(2) dengan total Rp 133 juta. Lebih bayar PPh Badan tersebut digunakan untuk melunasi kurang bayar pajak lainnya, dan sisanya akan dikompensasi dengan SKPKB PPN tahun 2006 sebesar Rp 780 juta.
On April 27, 2010, MNI received Overpayment Tax Assessment Letter (SKPLB) for Corporate Income
Tax amounting to Rp 905 million, and
Underpayment Tax Assessment Letter (SKPKB) for Value Added Tax and Income Tax article 21, 23 and 4(2) totaling Rp 133 million. The overpayment was used to compensate underpayment of other taxes, while the remaining will be compensated against SKPKB Value Added Tax of 2006 amounting to Rp 780 million.
Pada tahun 2010, RCTI menerima Surat Ketetapan Pajak (SKP) sehubungan dengan pajak penghasilan pasal 21, 26, 23, 4(2) dan pajak penghasilan badan untuk tahun 2008.
In 2010, RCTI received Tax Assessment Letter (SKP) pertaining to income tax article 21, 26, 23, 4(2) and value added tax and corporate income tax for fiscal year 2008.
Pada tanggal 5 Maret 2010, MNC Securitas telah menerima Surat Ketetapan Pajak Lebih Bayar Pajak Penghasilan (SKPLB) PPh Badan dari Direktorat Jenderal Pajak untuk tahun pajak 2008 No. 00080/46/08/054/10 sebesar Rp 6.705 juta.
On March 5, 2010 MNC Securities has received Overpayment Tax Assessment Letter (SKPLB) from Directorate General of Taxation No. 00080/406/08/054/10 for fiscal year 2008 amounting to Rp 6,705 million.
Pada tanggal 27 Maret 2009, MNI memperoleh Surat Ketetapan Pajak Lebih Bayar (SKPLB) PPh Badan sebesar Rp 686 juta dan Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN, PPh 21 dan PPh 23 dengan total Rp 123 juta. Lebih bayar PPh Badan tersebut digunakan untuk melunasi kurang bayar pajak lainnya, dan sisanya akan dikompensasi dengan SKPKB PPN tahun 2006. Pada tanggal 31 Agustus 2009, MNI mengajukan permohonan banding atas SKPKB PPN tahun 2006 sebesar Rp 1.885 juta dan sampai dengan tanggal penerbitan laporan keuangan konsolidasi, MNI belum menerima keputusan apapun yang dikeluarkan oleh Kantor Pelayanan Pajak.
On March 27, 2009, MNI received Overpayment Tax Assessment Letter (SKPLB) for Corporate Income Tax amounting to Rp 686 million, and Underpayment Tax Assessment Letter (SKPKB) for Value Added Tax (VAT) and Income Tax article 21 and 23 totalling Rp 123 million. The overpayment was used to compensate underpayment of other taxes, while the remaining will be compensated against SKPKB Value Added Tax of 2006. On August 31, 2009, MNI filed an appeal letter on SKPKB Value Added Tax of 2006 amounting to Rp 1,885 million and as of the issuance date of these consolidated financial statements, MNI has not yet received any decision from the Tax Service Office.
Pada bulan April 2010, CTPI menerima Surat Ketetapan Pajak untuk semua jenis pajak tahun 2008, dengan jumlah pajak kurang bayar sebesar Rp 16.027 juta. CTPI telah mengajukan keberatan atas kewajiban pajak tersebut dan sampai dengan tanggal penerbitan laporan keuangan konsolidasi keberatan masih dalam proses.
In April 2010, CTPI received Tax Assessment Letter covering all 2008 taxes, with total underpayment amount of Rp 16,027 million. CTPI filed an Objection Letter and as of the issuance date of this consolidated financial statements, the objection is still in process.
Pada tanggal 5 Mei 2011, MNC menerima surat Pemberitahuan Permohonan Peninjauan Kembali dari Direktorat Jenderal Pajak No. MPK- 561/SP.51/V/2011 beserta surat Memori Peninjauan Kembali No. S-2448/PJ.07/2011 tertanggal 14 April 2011 tentang peninjauan kembali atas putusan pengadilan pajak No. Put.28139/PP/M.III/16/2010 tanggal 20 Desember 2010 tentang putusan banding atas surat Keputusan Keberatan No. KEP- 469/WPJ.07/BD.05/2009 tentang keputusan keberatan atas Surat Keputusan Pajak Kurang Bayar (SKPKB) PPN Barang dan Jasa.
On Mei 5, 2011, MNC received Notice of Application for Judicial Review Letter from the Directorate General of Tax No. MPK- 561/SP.51/V/2011 and Memory of Judicial Review Letter No. S-2448/PJ.07/2011 dated on April 14, 2011 on judicial review of tax court decision No. Put.28139/PP/M.III/16/2010 dated on Desember 20, 2010 about appeal decision of Objection Decision letter No. KEP-469/WPJ.07/BD.05/2009 of objection of underpayment Tax Assesment Letter of Value Added Taxes.
Pada tanggal 5 Mei 2011, MNC menerima surat Pemberitahuan Permohonan Peninjauan Kembali dari Direktorat Jenderal Pajak No. MPK- 560/SP.51/V/2011 beserta surat Memori Peninjauan Kembali No. S-2465/PJ.07/2011 tertanggal 14 April 2011 tentang peninjauan kembali atas putusan pengadilan pajak No.Put.28137/PP/M.III/15/2010 tanggal 20 Desember 2010 tentang Keputusan Keberatan No. KEP-413/WPJ.07/BD.05/2009 tentang keputusan keberatan atas Surat Keputusan Pajak Kurang Bayar (SKPKB) PPh Badan tahun 2005.
On Mei 5, 2011, MNC received Notice of Application for Judicial Review Letter from the Directorate General of Tax No. MPK- 560/SP.51/V/2011 and Memory of Judicial Review Letter No. S-2465/PJ.07/2011 dated on April 14, 2011 on judicial review of tax court decision No. Put.28137/PP/M.III/15/2010 dated on Desember 20, 2010 about appeal decision of Objection Decision letter No. KEP-413/WPJ.07/BD.05/2009 of objection of underpayment Tax Assesment Letter of 2005 Corporate Income Tax.
Berdasarkan Undang-Undang Pajak Penghasilan No. 36 tahun 2008 pengganti UU Pajak No. 7/1983, tarif pajak badan adalah sebesar 28% yang berlaku efektif 1 Januari 2009 dan sebesar 25% yang berlaku efektif 1 Januari 2010. Aset dan Kewajiban pajak tangguhan disesuaikan dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan kewajiban diselesaikan berdasarkan tarif pajak yang akan ditetapkan.
Based on Law No. 36 year 2008 on Income Taxes, the new corporate tax rate is set at flat rate of 28% effective January 1, 2009 and 25% effective from January 1, 2010. Accordingly, deferred tax assets and liabilities have been adjusted to the tax rates that are expected to apply at the period when the asset is realized or liability is settled, based on the tax rates that will be enacted.
Rekonsiliasi antara beban (manfaat) pajak dan hasil perkalian laba akuntansi sebelum pajak Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the net tax expense (benefit) and the amounts computed by applying the effective tax rate to income before tax of the Company is as follows:
(Angka dalam tabel dinyatakan dalam jutaan Rupiah) - Lanjutan (Figures in tables are stated in millions of Rupiah) - Continued
30 September 2011/ 30 September 2010/
September 30, 2011 September 30, 2010
Laba sebelum pajak menurut Income before tax per consolidated
laporan laba rugi konsolidasi 1.218.142 913.051 statements of income
Amortisasi goodwill - 26.954 Goodwill amortization
Laba sebelum pajak anak
perusahaan (1.342.637) (687.106) Income before tax of subsidiaries
Laba (rugi) sebelum pajak Income (loss) before tax of
Perusahaan (124.495) 252.899 the Company
Tarif pajak yang berlaku (31.124) 63.225 Tax expense at effective tax rate
Dampak pajak atas perbedaan
yang tidak dapat diperhitungkan Tax effect of nondeductible
menurut fiskal 24.950 (64.996) expenses
Jumlah beban (manfaat) pajak (6.174) (1.771) Total tax expense (benefit) of
Perusahaan the Company
Beban pajak anak perusahaan 354.988 250.630 Tax expense of subsidiaries
Jumlah beban pajak 348.814 248.859 Total tax expense
Aset Pajak Tangguhan - Bersih
Aset pajak tangguhan merupakan jumlah bersih setelah diperhitungkan dengan kewajiban pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut:
Deferred Tax Assets - Net
This account represents deferred tax assets after deducting the deferred tax liabilities of the same business entity as follows:
30 September 2011/ 31 Desember 2010/
September 30, 2011 December 31, 2010
Perusahaan The Company
Akumulasi rugi fiskal 59.198 65.403 Accumulated fiscal loss
Kewajiban imbalan pasca kerja 635 634 Post-employment benefits
obligations
Aset tetap 38 7 Property and equipment
Jumlah 59.871 66.044 Total
Anak perusahaan Subsidiaries
Akumulasi rugi fiskal 132.689 119.047 Accumulated fiscal loss
Kewajiban imbalan pasca kerja 23.355 21.273 Post-employment benefits
obligations
Piutang 10.125 10.125 Accounts receivable
Aset tetap 8.321 (10.350) Property and equipment
Lainnya (28.664) (6.005) Others
Jumlah 145.826 134.090 Total
Pada tanggal 30 September 2011 dan 31 Desember 2010, Perusahaan dan anak perusahaan mengakui aset pajak tangguhan atas akumulasi rugi fiskal masing-masing sebesar Rp 191.887 juta dan Rp 184.450 juta karena manajemen yakin bahwa pajak tangguhan tersebut dapat digunakan melalui kompensasi laba kena pajak di masa yang akan datang.
As of September 30, 2011 and December 31, 2010, the Company and its subsidiaries recognized deferred tax assets in accumulated fiscal loss carryforward of Rp 191,887 million and
Rp 184,450 million, respectively, since
management believes that the deferred tax assets can be compensated against taxable income in the future period.
Kewajiban Pajak Tangguhan - Bersih
Akun ini merupakan kewajiban pajak tangguhan anak perusahaan setelah diperhitungkan dengan aset pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut:
Deferred Tax Liabilities - Net
This account represents deferred tax liabilities of subsidiaries after deducting the deferred tax asset of the same business entity as follows:
30 September 2011/ 31 Desember 2010/
September 30, 2011 December 31, 2010
Anak perusahaan Subsidiaries
Kewajiban imbalan pasca kerja 14.274 14.575 Post-employment benefits
obligations
Piutang 5.900 6.276 Accounts receivable
Persediaan 323 323 Inventories
Akumulasi rugi fiskal - 2.100 Accumulated fiscal loss
Amortisasi biaya emisi pinjaman (2.076) (2.076) Amortization of debt
issuance cost
Aset tetap (103.205) (102.535) Property and equipment
Lainnya (58.667) (39.996) Others
Kewajiban pajak tangguhan - bersih (143.451) (121.333) Deferred tax liabilities - net
41. DIVIDEN TUNAI 41. CASH DIVIDENS
Berdasarkan rapat umum pemegang saham tahunan sebagaimana dinyatakan dalam Akta No. 381 tanggal 28 April 2011 dari Notaris Aulia Taufani, SH, para pemegang saham menyetujui pembagian dividen tahun buku 2010 sebesar Rp 2 per saham .
Based on the annual stockholders general meeting as stated in Deed No. 381 dated April 28, 2011, of Aulia Taufani, SH, the stockholders approved the distribution of dividens for 2010 Rp 2 per share .
(Angka dalam tabel dinyatakan dalam jutaan Rupiah) - Lanjutan (Figures in tables are stated in millions of Rupiah) - Continued
42. LABA (RUGI) PER SAHAM 42. EARNINGS (LOSS) PER SHARE
Perhitungan laba (rugi) per saham dasar dan dilusian didasarkan pada data berikut:
The calculation of basic and diluted earnings (loss) per share are based on the following data:
Laba (Rugi) Bersih Earnings (Loss)
30 September 2011/ 30 September 2010/
September 30, 2011 September 30, 2010
Laba (rugi) bersih 282.887 254.670 Net income (loss)
Penyesuaian untuk: Adjustments for:
Beban bunga dan keuntungan Interest expense and foreign
selisih kurs dari TBUK - bersih exchange gain on convertible
setelah pajak 27.269 (6.736) debt - net of tax
Laba (rugi) bersih untuk perhitungan Net income (loss) for the purpose
laba per saham dilusian 310.156 247.934 of diluted earnings per share
Jumlah saham Number of shares
Jumlah rata-rata tertimbang saham beredar (penyebut) untuk tujuan penghitungan laba (rugi) per saham dasar dan dilusian adalah sebagai berikut:
The weighted average number of shares outstanding (denominator) for the computation of basic and diluted earnings (loss) per share were as follows:
Jumlah saham/
Total number of shares
30 September 2011/ 30 September 2010/
September 30,2011 September 30,2010
Jumlah awal tahun 29.848.162.845 28.947.734.180 Beginning balance
Rata-rata tertimbang saham yang W eighted average number of shares
diterbitkan karena dilaksanakannya issued through conversion
tanda bukti utang konversi (TBUK) 3.225 515.725.390 of bonds (TBUK)
Rata-rata tertimbang saham W eighted average number
yang diterbitkan melalui of shares issued through
opsi saham karyawan 43.712.754 - the employee stock option
Rata-rata tertimbang saham yang W eighted average number
diperoleh kembali setelah of shares from treasury stock
saham bonus (208.011.692) (207.988.000) after bonus shares
Jumlah rata-rata tertimbang W eighted average number of
saham untuk tujuan perhitungan shares outstanding for the purpose
laba per saham dasar 29.683.867.132 29.255.471.570 of basic earnings per share
Jumlah saham bersifat dilusi Number of dilutive potential share
dari opsi saham karyawan 54.841.459 - from employee stock options
Jumlah saham yang seolah-olah Number of shares that would have
diterbitkan karena dilaksanakannya been issued due to conversion of tanda bukti utang konversi (TBUK) 3.283.694.042 3.283.709.488 bonds (TBUK)
Jumlah rata-rata tertimbang saham W eighted average number of shares
untuk tujuan perhitungan laba for the purpose of diluted earnings
per saham dilusian 33.022.402.633 32.539.181.058 per share
Jumlah rata-rata tertimbang saham yang digunakan untuk menghitung laba (rugi) per saham dasar dan laba dilusian telah disesuaikan untuk mencerminkan pengaruh atas pembagian saham bonus pada tahun 2010 (Catatan 27). Dengan demikian, laba per saham tahun 2010 telah disajikan kembali.
The weighted average number of share for the computation of basic and diluted earnings (loss) per share has been adjusted to reflect of the distribution of bonus shares in 2010 (Note 27). Thus, earnings per share in 2010 has been restated.
43. PROGRAM OPSI SAHAM KARYAWAN 43. EMPLOYEE STOCK OPTION PLAN