DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 103 -
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
b. Berdasarkan lessor b. By lessor
Bangunan Buildings
PT PBM Biringkasi Raya 42.205.114
43.365.035 PT PBM Biringkasi Raya
Dana Pensiun Semen Gresik 10.917.663
12.464.485 Dana Pensiun Semen Gresik
Kendaraan Motor vehicles
Hino Finance Indonesia 26.116.992
29.774.405 Hino Finance Indonesia
PT Serasi Auto Raya 12.299.841
13.217.380 PT Serasi Auto Raya
PT Indomobil Finance 9.942.124
10.962.424 PT Indomobil Finance
PT Orix Indonesia Finance 9.929.913
10.948.960 PT Orix Indonesia Finance
PT United Tractors Pandu Engineering 9.159.809
9.491.621 PT United Tractors Pandu Engineering
PT Go Rental 6.264.182
6.776.720 PT Go Rental
PT Bara Bentala Indonesia 4.265.492
4.786.558 PT Bara Bentala Indonesia
PT BTMU BRI Finance 3.867.858
4.295.935 PT BTMU BRI Finance
PT Adi Sarana Armada Tbk 3.259.920
3.458.393 PT Adi Sarana Armada Tbk
Koperasi Karyaw an Semen Tonasa 2.269.560
2.646.535 Koperasi Karyaw an Semen Tonasa
Yayasan Kesejahteraan Yayasan Kesejahteraan
Semen Tonasa 848.036
1.114.253 Semen Tonasa
PT Karang Putih Sejati 166.675
178.473 PT Karang Putih Sejati
PT Astra International Tbk, Toyota 26.296
61.363 PT Astra International Tbk, Toyota
PT Toyota Financial Service 47.096
60.246 PT Toyota Financial Service
PT Intercom Mobilindo 19.576
426.309 PT Intercom Mobilindo
Kapal Vessels
PT Pelayaran Tonasa Lines 339.945.886
352.550.400 PT Pelayaran Tonasa Lines
PT Indobaruna Bulk Transport 20.859.094
23.486.126 PT Indobaruna Bulk Transport
PT Sw adaya Lestari Lines 10.197.060
11.478.971 PT Sw adaya Lestari Lines
Peralatan kantor Office equipment
PT Projectindo Teknow indata 287.513
287.513 PT Projectindo Teknow indata
Alat berat Heavy equipment
PT Astra Sedayu Finance 24.674.346
26.818.397 PT Astra Sedayu Finance
PT. Takari Kokoh Sejahtera 16.827.831
17.705.417 PT. Takari Kokoh Sejahtera
Total liabilitas sew a pembiayaan 554.397.877
586.355.919 Total finance lease liabilities
Dikurangi bagian yang jatuh tempo dalam w aktu satu tahun
124.316.719 124.958.736
Less current portion
Bagian jangka panjang 430.081.158
461.397.183 Long-term liabilities
Nilai kini pembayaran minimum sew a
Present value of
minimum lease payments
Selama periode 2017 dan 2016, liabilitas sewa pembiayaan dikenakan bunga yang berkisar antara
6,91 - 26,36 per tahun. In 2017 and 2016, the financial leases are subject to
interest at rates ranging from 6.91 - 26.36 per annum.
Dana Pensiun Semen Gresik, Koperasi Karyawan Semen Tonasa, Yayasan Kesejahteraan Semen
Tonasa, PT Pelayaran Tonasa Lines, dan PT PBM Biringkasi Raya adalah pihak berelasi Catatan 42.
Dana Pensiun Semen Gresik, Koperasi Karyawan Semen Tonasa, Yayasan Kesejahteraan Semen
Tonasa, PT Pelayaran Tonasa Lines, and PT PBM Biringkasi Raya are related parties Note 42.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 104 - 22. UTANG USAHA
22. TRADE PAYABLES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Pihak ketiga: Third parties:
Rupiah 2.732.804.908
2.740.713.778 Rupiah
Dong Vietnam 303.654.249
336.494.716 Vietnamese Dong
Euro 184.295.905
133.543.830 Euro
Dolar Amerika Serikat 57.599.558
31.882.961 United States Dollars
Yen 19.681.214
5.797.157 Yen
Mata uang asing lainnya 647.358
638.015 Other foreign currencies
Subjumlah 3.298.683.192
3.249.070.457 Subtotal
Pihak berelasi Related parties:
Rupiah 731.524.902
828.127.390 Rupiah
Euro 792.637
246.044 Euro
Dong Vietnam 280.361
286.534 Vietnamese Dong
Dolar Amerika Serikat 96.231
26.637 United States Dollars
Subjumlah 732.694.131
828.686.605 Subtotal
Jumlah 4.031.377.323
4.077.757.062 Total
Umur utang usaha adalah sebagai berikut: The aging of trade payables is as follows:
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Lancar 2.494.713.433
2.486.970.538 Current
Lew at jatuh tempo: Overdue:
1 - 45 hari 851.055.435
608.179.303 1 - 45 days
46 - 135 hari 279.859.994
242.937.018 46 - 135 days
136 - 365 hari 181.143.172
463.874.756 136 - 365 days
Lebih dari 365 hari 224.605.289
275.795.447 Over 365 days
4.031.377.323 4.077.757.062
Utang usaha berasal dari pembelian barang dan jasa. Untuk rincian transaksi dan saldo dengan pihak
berelasi diungkapkan dalam Catatan 42. The trade payables involve purchases of goods and
services. Details of related party transactions and balances are disclosed in Note 42.
23. UTANG LAIN-LAIN 23. OTHER PAYABLES
a. Utang Lain-lain - Lancar a. Other Payables - Current
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Pihak ketiga: Third parties:
Utang pembelian aset tetap 113.841.594
111.081.842 Purchase of fixed assets payables
Uang titipan 48.698.551
34.670.761 Deposits received
Potongan karyaw an 36.603.049
22.074.372 Lainnya
24.272.910 98.555.840
Others Subjumlah
223.416.104 266.382.815
Subtotal Pihak berelasi
28.733.244 38.868.025
Related parties Jumlah
252.149.348 305.250.840
Total
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 105 - Utang lain-lain kepada pihak berelasi terutama
berkaitan dengan transaksi penyediaan jasa untuk proyek pembangunan pabrik baru dan
pembelian aset tetap lainnya. Untuk rincian transaksi dan saldo dengan pihak berelasi
diungkapkan dalam Catatan 42. Other payables to related parties mainly pertain
to the services for the construction of new plants and other fixed assets. Details of related party
transactions and balances are disclosed in Note 42.
b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Sew a jangka panjang 5.087.563
5.087.562 Long-term prepaid rent
Pendapatan tangguhan 1.326.557
1.326.557 Deferred income
Retensi 227.530
127.394 Retention
Jumlah 6.641.650
6.541.513 Total
24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Productivity allow ances, Promosi peningkatan penjualan
161.382.416 211.909.024
Sales promotion Pengangkutan
155.154.269 203.274.045
Transportation Beban konstruksi
35.407.561 35.407.561
Construction load Jasa profesional
22.120.736 26.446.300
Professional fees Asuransi, sew a dan ekspedisi
18.515.644 28.095.720
Insurance, rent and expedition Bunga
13.186.235 14.940.713
Interest Retribusi pertambangan
8.616.831 3.952.060
Mining rights fees Listrik
6.931.508 3.274.982
Electricity Bina lingkungan
5.526.638 172.372
Partnership program Pemeliharaan
5.100.426 12.564.635
Maintenance Beban pengantongan
3.874.463 1.248.468
Packer fees Tagihan dalam proses
994.918 1.326.557
Bills in progress Lain-lain di baw ah Rp1.000.000
210.447.327 134.765.987
Others below Rp 1,000,000
647.258.972 677.378.424
25. UTANG PAJAK 25. TAXES PAYABLE
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Perseroan The Company
PPh badan Catatan 39 55.593.457
55.593.457 Corporate Income tax Note 39
Utang pajak lain Other taxes payable
PPh Pasal 21 2.566.943
15.652.273 Income tax Article 21
PPh Pasal 22 5.770.989
1.124.526 Income tax Article 22
PPh Pasal 23 dan 26 9.535.241
4.838.731 Income tax Articles 23 and 26
Pajak penghasilan final 83.063
731.658 Final income tax
Pajak Pertambahan Nilai 33.136.876
86.123.341 Value Added Tax
Subjumlah 106.686.569
164.063.986 Subtotal