w i th i ndependent aud i tor s ’ report
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
18. SHORT-TERM EMPLOYEE BENEFITS LIABILITY
Liabilitas imbalan kerja jangka pendek merupakan saldo atas gaji dan tunjangan yang masih harus dibayarkan masing-masing sebesar Rp2.761.643.800 dan Rp4.037.528.154 masing- masing pada tanggal-tanggal 31 Desember 2013 dan 2012.
As of December 31, 2013 and 2012, short-term employee benefits liability consisted of accrued expenses on salaries and allowances amounting
to Rp2,761,643,800 and Rp4,037,528,154,
respectively.
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar di muka terdiri dari: a. Prepaid taxes consist of:
2013 2012
Pajak pertambahan nilai 49.054.926.109 40.405.536.650 Value-added tax
Pasal 23 16.330.149 - Article 23
Total 49.071.256.258 40.405.536.650 Total
b. Utang pajak terdiri dari: b. Taxes payable consist of:
2013 2012
Pajak penghasilan Income taxes
Pasal 21 8.125.607.751 3.657.149.807 Article 21 Pasal 23 15.785.217.769 12.650.926.475 Article 23 Pasal 25 1.417.104.505 562.440.480 Article 25 Pasal 26 829.064.195 130.774.058 Article 26 Pasal 29 975.353.395 2.089.077.321 Article 29 Pasal 4 (2) 123.251.047 22.881.644 Article 4 (2)
Pajak hotel dan restoran 1.138.808.956 7.545.531.697 Hotel and restaurant tax
Pajak Pertambahan Nilai 1.777.580.874 3.697.781.519 Value-added tax
Total 30.171.988.492 30.356.563.001 Total
Indonesian language.
PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak adalah sebagai berikut:
c. A reconciliation between income before tax expense as shown in the consolidated statements of comprehensive income, and estimated taxable income is as follows:
2013 2012
Laba sebelum beban pajak 65.047.912.996 66.979.185.215 Profit before tax expense
Laba sebelum beban pajak Profit before tax expense
Entitas Anak (17.451.475.737) (10.383.943.105) of Subsidiaries
Eliminasi transaksi yang Elimination relating
berhubungan dengan to transactions with
Entitas Anak 854.566.873 (1.109.475.985) Subsidiaries
Laba sebelum Profit before tax expense
beban pajak Perusahaan 48.451.004.132 55.485.766.125 of the Company
Beda temporer Temporary differences
Penyisihan imbalan kerja 843.684.000 1.073.571.000 Provision for employee benefits
Pembentukan penyisihan Provision for
penurunan nilai piutang usaha 1.207.467.411 213.846.561 impairment trade receivable Penyisihan persediaan usang - 1.019.871.715 Provision for inventory obsolescence
Penyusutan 6.645.922.578 4.005.606.334 Depreciation Rugi penjualan aset tetap (566.110.106) (264.563.722) Loss on sale of fixed assets Pembayaran sewa pembiayaan (2.890.156.501) (1.632.373.537) Payment of finance lease
Beda temporer - neto 5.240.807.382 4.415.958.351 Temporary differences - net
Beda tetap Permanent differences
Penghapusan piutang usaha 617.335.427 - Write-off of trade receivable
Sumbangan dan representasi 532.719.029 720.988.803 Donations and representations
Denda pajak 2.146.101.130 3.572.493.386 Tax penalties
Gaji, upah dan kesejahteraan Salaries, wages and
karyawan 490.494.258 181.758.333 employees’ benefits
Penghasilan yang telah dikenakan Income already subjected
pajak penghasilan final to final tax
Sewa (2.506.776.383) (1.898.712.309) Rent
Bunga (7.350.254.008) (2.720.692.354) Interest
Beda tetap - neto (6.070.380.547) (144.164.141) Permanent differences - net
Estimasi laba kena pajak 47.621.430.967 59.757.560.335 Estimated taxable income
Beban pajak kini - Perusahaan 9.524.286.000 11.951.512.000 Current tax expense – the Company
Pembayaran pajak penghasilan di muka Prepayment of income taxes
Pasal 22 7.789.198.574 8.426.088.769 Article 22 Pasal 23 92.733.444 124.930.723 Article 23 Pasal 25 3.394.448.829 2.541.169.353 Article 25 Sub-total 11.276.380.847 11.092.188.845 Sub-total
Estimasi utang pajak penghasilan Estimated corporate income tax
Badan payables
Perusahaan - 859.323.155 The Company
Entitas anak 853.779.695 1.268.660.166 Subsidiaries
Total 853.779.695 2.127.983.321 Total
Estimasi tagihan pajak untuk tahun 2013 Estimated claims for tax refund for 2013
Perusahaan (1.752.094.847) - The Company
Entitas Anak (264.334.130) - Subsidiaries
Total (2.016.428.977) - Total
PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Perusahaan belum melaporkan SPT (Surat Pemberitahuan Tahunan) Pajak Penghasilan (PPh) Badan tahun 2013 kepada kantor pajak. Namun SPT tahun 2013 akan dilaporkan Perusahaan kepada kantor pajak sesuai dengan taksiran penghasilan kena pajak tahun 2013 di atas.
Up to the date of completion of these consolidated financial statements, the Company has not yet reported its 2013 (Annual Tax) SPT Corporate Income Tax to the Tax Office. However, the Company will submit 2013 SPT to the Tax Office in accordance with 2013 estimated taxable income as stated above.
SPT Tahunan PPh Badan Perusahaan untuk tahun pajak 2012 dengan estimasi penghasilan kena pajak Perusahaan telah dilaporkan sebesar Rp59.757.568.841, dimana terdapat perbedaan sebesar Rp8.506 dengan angka di atas.
Annual Corporate Income Tax return of the Company for fiscal year 2012 has been submitted based on the Company estimated
taxable income amounted to
Rp59,757,568,841, whereby there was a difference of Rp8,506 with the above amounts.
d. Beban pajak terdiri dari: d. Tax expense consist of:
2013 2012
Pajak penghasilan badan Coorporate income tax
Perusahaan (9.524.286.000) (11.951.512.000) Company
Entitas anak (1.319.910.744) (2.138.707.591) Subsidiaries
Manfaat (beban) pajak tangguhan Deferred tax benefit (expense)
Perusahaan 1.310.201.846 5.451.774.265 Company
Entitas anak (5.368.230.547) (2.660.504.306) Subsidiaries
Beban pajak, neto (14.902.225.445) (11.298.949.632) Taxable expense, net
e. Perhitungan estimasi tagihan pajak penghasilan adalah sebagai berikut:
e. The current estimated claims for tax refund are as follows:
2013 2012
Estimasi tagihan pajak
penghasilan Estimated claims for tax refund
Saldo awal 5.600.970.351 5.576.729.727 Beginning balance
Penerimaan/penghapusan Receipts/write-off of claims for
tagihan pajak penghasilan tax refund
Perusahaan - - Company
Entitas anak - - Subsidiaries
Penambahan tagihan pajak
penghasilan Additions to claims for tax refund
Perusahaan 1.752.094.847 - Company
Entitas anak 264.334.130 24.240.624 Subsidiaries
Total estimasi tagihan Total estimated claims for
pajak penghasilan 7.617.399.328 5.600.970.351 tax refund
Indonesian language.
PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
f. Perhitungan manfaat (beban) pajak tangguhan adalah sebagai berikut:
f. The computation of deferred tax benefit (expense) is as follows:
2013 2012
Manfaat (beban) pajak
tangguhan Deferred tax benefit (expense)
Pengaruh beda temporer
pada tarif pajak Temporary differences
yang berlaku at applicable tax rate
Perusahaan Company
Penyusutan 1.519.953.118 5.807.964.717 Depreciation
Penyisihan Provision for persediaan usang - 254.967.928 inventory obsolescence Amortisasi beban
tangguhan - (239.464.413) Amortization of deferred charges
Liabilitas imbalan kerja 210.921.000 268.392.750 Employee benefits liability
Pembentukan penyisihan Provision for impairment losses on
penurunan nilai piutang usaha 301.866.853 53.461.640 trade receivable Transaksi sewa
pembiayaan (722.539.125) (693.548.357) Leased assets
Sub-total 1.310.201.846 5.451.774.265 Sub-total
Entitas Anak Subsidiaries
Penyusutan (6.756.303.530) (3.536.133.546) Depreciation
Penyisihan Provision for persediaan usang - (605.816.337) inventory obsolescence Liabilitas imbalan kerja 328.465.000 735.076.250 Employee benefits liability
Pembentukan penyisihan
penurunan nilai 7.233.317 76.461.286 Provision for impairment Transaksi sewa
pembiayaan (414.244.271) (38.458.850) Leased assets
Rugi fiskal 1.659.565.162 1.220.818.674 Fiscal loss
Rugi fiskal yang kadaluarsa - (273.832.662) Expired fiscal loss
Sewa dibayar di muka (192.946.225) (192.946.224) Prepaid rent
Sub-total (5.368.230.547) (2.614.831.409) Sub-total Total (4.058.028.701) 2.836.942.856 Total
g. Pengaruh pajak tangguhan atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut:
g. The tax effects of temporary differences between commercial and tax reporting are as follows:
2013 2012
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 3.373.153.750 3.162.232.750 Employee benefits liability
Piutang usaha dan Accounts receivable -
piutang lain-lain 2.699.315.116 2.397.448.263 trade and others Persediaan 426.430.646 426.430.646 Inventory
Aset tetap 719.337.812 - Fixed assets
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap - (800.615.306) Fixed assets
Aset sewa pembiayaan (1.477.151.448) (754.612.323) Leased assets
Sub-total aset pajak Sub-total of deferred tax asset
PT MODERN INTERNASIONAL Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
g. Pengaruh pajak tangguhan atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut: (lanjutan)
g. The tax effects of temporary differences between commercial and tax reporting are as follows: (continued)
2013 2012
Entitas anak Subsidiaries
Aset pajak tangguhan, neto 11.832.161.361 16.267.302.817 Deferred tax assets, net
Sub-total aset pajak Sub-total of deferred tax
tangguhan, neto 17.573.247.237 20.698.186.847 assets, net
Entitas Anak Subsidiaries
Liabilitas pajak tangguhan,
neto (1.640.347.110) (330.063.414) Deferred tax liabilities, net
Sub-total liabilitas pajak Sub-total of deferred tax
tangguhan, neto (1.640.347.110) (330.063.414) liabilities, 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 statements 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.
h. Rekonsiliasi antara beban pajak yang dihitung berdasarkan tarif pajak yang berlaku atas laba sebelum beban pajak dengan beban pajak menurut laporan laba rugi komprehensif konsolidasian adalah sebagai berikut:
h. The reconciliation between tax expense calculated by applying the applicable tax rates based on existing tax regulation to the income before tax expense and tax expense as shown
in the consolidated statements of
comprehensive income is as follows:
2013 2012
Laba sebelum beban pajak 65.047.912.996 66.979.185.215 Income before tax expense
Eliminasi laba rugi 854.566.873 (1.109.475.985) Elimination of revenues and expenses
Laba sebelum beban pajak Income before tax expense
setelah eliminasi 65.902.479.869 65.869.709.230 after elimination
Beban pajak dengan tarif pajak 25% (16.475.619.967) (16.467.427.308) Tax expense computed using rate of 25%
Pengaruh pajak atas beda tetap Tax effect of the Company and
Perusahaan dan Entitas Anak 1.135.768.398 (162.670.973) Subsidiaries permanent differences Rugi fiskal yang tidak diakui Unrecognized tax loss
pada Entitas Anak (1.943.445.618) (2.536.182.463) in Subsidiaries Dampak perubahan tarif pajak 2.381.071.742 3.008.185.806 Effect changes in tax rate Penyesuaian atas aset tetap dan Adjustments on fixed assets
aset sewa pembiayaan - 4.859.145.306 and leased assets
Beban pajak - neto Tax expense - net per
menurut laporan laba rugi consolidated statements of
komprehensif konsolidasian (14.902.225.445) (11.298.949.632) comprehensive income