Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
72
16. PERPAJAKAN lanjutan 16. TAXATION continued
b. Utang pajak lanjutan
b. Taxes payable continued 31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Entitas Anak lanjutan Subsidiaries continued
Pajak penghasilan lanjutan Income taxes continued
Pajak Pertambahan Nilai 269.914.254
1.906.850.526 Value Added Tax
Sub-total 2.148.943.873
3.738.729.761 Sub-total
Total 15.785.031.590
17.195.701.972 Total
c. Beban pajak penghasilan
c. Income tax expenses
Akun ini terdiri dari: This account consists of the following:
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Manfaat beban pajak penghasilan Income tax benefits expenses
Kini 5.613.790.233
10.910.911.500 Current
Tangguhan 3.844.809.150
2.372.484.993 Deferred
Total 1.768.981.083
13.283.396.493 Total
d. Pajak penghasilan - kini
d. Income tax - current
Rekonsiliasi antara
laba sebelum
beban pajak
penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian
dengan laba kena pajak untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2017 dan 2016 adalah
sebagai berikut: Reconciliation between income before income tax
expenses as presented in the consolidated statement of profit or loss and other comprehensive income with
taxable income for the three months period ended March 31, 2017 and 2016 are as follows:
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
73
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Pajak penghasilan - kini lanjutan
d. Income tax - current continued 31 Maret 2017 31 Maret 2016
March 31, 2017 March 31, 2016
Laba sebelum beban pajak Income before income tax
penghasilan menurut laporan expenses per consolidated
laba rugi dan penghasilan statement of profit or loss and
komprehensif lain konsolidasian 5.376.302.300
84.992.687.713 other comprehensive income
Eliminasi untuk konsolidasi 3.700.343.027
21.799.830.489 Elimination of consolidation
Bagian laba penyertaan Share in net earnings
saham pada Entitas Asosiasi 7.056.000
776.000.667 in Associate
Rugi sebelum beban pajak Subsidiaries’
loss before penghasilan Entitas Anak
22.648.494.550 2.627.961.474
income tax expenses Laba sebelum beban pajak
Income before income tax penghasilan Entitas Induk
31.718.083.877 65.044.818.031
expenses of the Company Beda temporer:
Timing differences: Penyusutan aset tetap
7.549.010.494 11.190.396.564
Depreciation of fixed assets Penghapusan persediaan usang
3.918.050.577 2.629.412.681
Write-off of obsolete inventories Penyisihan penurunan nilai dan
Allowance for impairment value persediaan usang
4.486.050.293 2.868.396.808 and obsolescence of inventories
Penyisihan imbalan Allowance for employee
kerja karyawan 1.094.362.131
186.836.109 benefits
Sewa 22.381.018
163.344.048 Leases
Beda permanen: Permanent differences:
Pajak 2.000.998.653
130.761.008 Tax
Pengobatan dan perawatan 522.152.821
492.093.816 Medical allowance
Sumbangan dan jamuan 489.227.673
404.795.884 Donations and entertainment
Penyusutan kendaraan 194.769.900
158.619.501 Depreciation of vehicles
Perawatan dan pemeliharaan 16.935.431
16.143.057 Repair and maintenance
Telepon 3.662.500
11.051.000 Telephone
Laba atas perubahan nilai Gain on changes in fair
wajar efek 1.902.307.970
1.976.583.396 value of mutual funds
Penghasilan yang telah Income subject to final
dikenai pajak final income tax
Pendapatan jasa giro 4.421.647.324
9.710.132.493 Interest income
Pendapatan sewa 302.447.001
- Rental income
Laba kena pajak - Entitas Induk 22.455.160.931
43.643.646.032 Taxable income - the Company
Beban pajak kini Current tax expenses
Entitas Induk 5.613.790.233
10.910.911.500 The Company
Entitas Anak -
- Subsidiaries
Total beban pajak kini 5.613.790.233
10.910.911.500 Total current tax expenses
Pajak dibayar di muka Prepaid income taxes
Entitas Induk The Company
Pasal 22 1.620.416.500
1.910.906.613 Article 22
Pasal 23 753.869.410
17.423.594 Article 23
Pasal 25 12.470.235.300
3.936.140.400 Article 25
Total 14.844.521.210
5.864.470.607 Total
Entitas Anak 5.006.365.371
776.163.375 Subsidiaries
Total pajak dibayar di muka 19.850.886.581
6.640.633.982 Total prepaid income taxes
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
74
16. PERPAJAKAN lanjutan 16. TAXATION continued
d. Pajak penghasilan - kini lanjutan
d. Income tax - current continued 31 Maret 2017 31 Maret 2016
March 31, 2017 March 31, 2016 Utang pajak penghasilan
Income tax payable
Entitas Induk -
5.046.440.893 The Company
Taksiran tagihan pajak penghasilan
Claim for tax refund
Entitas Induk 9.230.730.977
- The Company
Entitas Anak 5.006.365.371
776.163.375 Subsidiary
Total taksiran tagihan pajak Total claim for
penghasilan 14.237.096.348
776.163.375 tax refund
e. Pajak Tangguhan
e. Deferred Tax
Rincian aset liabilitas pajak tangguhan berdasarkan beda temporer antara pelaporan komersial dan pajak
dengan menggunakan tarif pajak yang berlaku pada tanggal 31 Maret 2017 dan 31 Desember 2016
adalah sebagai berikut: Details of deferred tax assets liabilities from
temporary differences between commercial and tax reporting by using the applicable tax rate as of March
31, 2017 and December 31, 2016, are as follows:
31 Maret 2017March 31, 2017 Saldo Awal
Beginning Balance
Efek Translasi Effect of
Translation Manfaat Beban
Pajak Tangguhan Deferred Tax
Benefits Expenses
Dikreditkan pada Penghasilan
Komprehensif Lain Credited to Other
Comprehensive Income
Saldo Akhir Ending
Balance
Liabilitas pajak tangguhan - Entitas Induk
Deferred tax liabilities- The Company
Liabilitas imbalan kerja
karyawan 5.861.594.457
- 273.590.533
- 6.135.184.990
Liabilities for employee benefits
Penyisihan penurunan nilai dan persediaan
usang
979.512.645 -
141.999.929 -
1.121.512.574 Allowance for impairment
and obsolescence of inventories
Penyusutan 28.270.008.800
- 1.887.252.627
- 30.157.261.427
Depreciation
Sewa 255.744.751
- 5.595.256
- 250.149.495
Leases
Total liabilitas pajak tangguhan - Entitas
Induk
21.684.646.449 -
1.466.066.909 -
23.150.713.358 Total deferred tax
liabilities - the Company
Liabilitas pajak tangguhan -Entitas Anak
50.834.533 -
50.834.533 -
- Deferred tax liabilities-
Subsidiaries Aset pajak tangguhan -
Entitas Anak 25.490.921.251
16.037.211 5.260.041.526
- 30.766.999.988
Deferred tax assets - Subsidiaries
Total aset pajak tangguhan
3.755.440.269 16.037.211
3.844.809.150 -
7.616.286.630 Total deferred tax
assets 31 Desember 2016December 31, 2016
Saldo Awal Beginning
Balance Efek Translasi
Effect of Translation
Manfaat Beban Pajak Tangguhan
Deferred Tax Benefits
Expenses Dikreditkan pada
Penghasilan Komprehensif Lain
Credited to Other Comprehensive
Income Saldo Akhir
Ending Balance
Liabilitas pajak tangguhan - Entitas Induk
Deferred tax liabilities- The Company
Liabilitas imbalan kerja
karyawan 5.349.882.856
- 894.728.142
383.016.541 5.861.594.457
Liabilities for employee benefits
Penyisihan penurunan nilai dan persediaan
usang
657.353.171 -
322.159.474 -
979.512.645 Allowance for impairment
and obsolescence of inventories
Penyusutan 19.650.943.645
- 8.619.065.155
- 28.270.008.800
Depreciation
Sewa 104.887.869
- 150.856.882
- 255.744.751
Leases
Total liabilitas pajak tangguhan - Entitas
Induk
13.748.595.487 -
7.553.034.421 383.016.541
21.684.646.449 Total deferred tax
liabilities - the Company
Liabilitas pajak tangguhan -Entitas Anak
- -
50.834.533 -
50.834.533 Deferred tax liabilities-
Subsidiaries Aset pajak tangguhan -
Entitas Anak 7.606.395.199
124.533.165 18.860.365.929
1.100.373.042 25.490.921.251
Deferred tax assets - Subsidiaries
Total aset pajak tangguhan
6.142.200.288 124.533.165
11.256.496.975 1.483.389.583
3.755.440.269 Total deferred tax
assets
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
75
16. PERPAJAKAN lanjutan 16. TAXATION continued
f. Surat Ketetapan Pajak
f. Tax Assessment Letter
Entitas Induk The Company
Pada tanggal 16 dan 18 Januari 2017, Entitas Induk telah menerima seluruh pengembalian klaim tagihan
pajak sesuai keputusan No. PUT-77515PPM.VIIIB 162016 sampai No. PUT-77550PPM.VIIIB162016
sebesar Rp 9.445.151.613. On January 16 and 18, 2017, the Company has
received all refund of claim for tax based on decision No.
PUT-77515PPM.VIIIB162016 up
to No. PUT-77550PPM.VIIIB162016 amounted to
Rp 9,445,151,613.
g. Pengampunan Pajak
g. Tax Amnesty
Pada tanggal 20 Januari 2017, Entitas Induk berpartisipasi dalam Program Pengampunan Pajak
sesuai dengan Undang-Undang Nomor 11 Tahun 2016. Entitas Induk memperoleh Surat Keterangan
Pengampunan Pajak
SKPP No.
KET- 6428PPWPJ.092017 tanggal 30 Januari 2017
dengan jumlah
yang diakui
sebagai aset
pengampunan pajak sebesar Rp 3.072.856.405. On January 20, 2017, the Company participated in
the Tax Amnesty Program in accordance with Law No. 11 Year 2016. The Company obtained Tax
Amnesty Acknowledgement letter SKPP No. KET- 6428PPWPJ.092017 dated January 30, 2017 with
the amounts recognized as tax amnesty assets amounted to of Rp 3, 072,856,405.
Pada tanggal 15 Nopember 2016, DLS, Entitas Anak, berpartisipasi dalam Program Pengampunan
Pajak sesuai dengan Undang-Undang Nomor 11 Tahun 2016. DLS memperoleh Surat Keterangan
Pengampunan Pajak
SKPP No.
KET- 51189PPWPJ.052016 tanggal 2 Desember 2016
dengan jumlah
yang diakui
sebagai aset
pengampunan pajak sebesar Rp 100.000.000. On November 15, 2016, DLS, the Subsidiary,
participated in the Tax Amnesty Program in accordance with Law No. 11 Year 2016. DLS
obtained Tax Amnesty Acknowledgement letter SKPP No. KET-51189PPWPJ.052016 dated
December 2, 2016 with the amounts recognized as tax amnesty assets amounted to of Rp 100,000,000.
Grup telah mereklasifikasi aset pengampunan pajaknya menjadi kas dan bank dan aset tetap, dan
menyesuaikan nilai tambahan modal disetor sesuai dengan hasil penilaian tersebut Catatan 24.
The Group has reclassified its tax amnesty assets into cash and bank and fixed asset, and adjusted its
additional paid-in capital balance according to the abovementioned valued Note 24.
17. BEBAN MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
Beban masih harus dibayar terdiri atas: Accrued expenses consist of:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
Promosi 42.749.453.623
28.956.552.033 Promotion
Tunjangan karyawan 14.805.154.342
11.573.104.615 Employee welfare
Ekspedisi 7.843.667.479
5.424.802.773 Expedition
Utilitas 3.188.325.130
2.681.758.956 Utilities
Lisensi 3.039.263.046
6.175.255.421 License
Bunga 2.041.308.805
1.119.460.701 Interest
Jasa profesional 509.703.059
1.210.042.937 Professional fees
Lain-lain 9.515.356.889
12.108.822.736 Others
Total 83.692.232.373
69.249.800.172 Total
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
76
18. UTANG BANK JANGKA PANJANG 18. LONG-TERM BANK LOANS
Utang bank jangka panjang yang diperoleh Entitas Induk terdiri dari:
Long-term bank loans obtained by the Company consists of:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Fasilitas Kredit Investasi VI 2.007.399.431
3.512.948.964 Investment Credit Facility VI
Fasilitas Kredit Investasi VII 10.273.001.294
11.740.572.888 Investment Credit Facility VII
Fasilitas Kredit Investasi VIII 8.997.173.139
10.282.483.616 Investment Credit Facility VIII
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Fasilitas Kredit Investasi V 45.762.710.978
49.576.270.000 Investment Credit Facility V
Total 67.040.284.842
75.112.275.468 Total
Dikurangi bagian yang jatuh tempo Current maturities
dalam waktu satu tahun of long-term bank loans
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Fasilitas Kredit Investasi VI 2.007.398.165
3.512.948.964 Investment Credit Facility VI
Fasilitas Kredit Investasi VII 5.870.286.444
5.870.286.444 Investment Credit Facility VII
Fasilitas Kredit Investasi VIII 5.141.241.808
5.141.241.808 Investment Credit Facility VIII
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Fasilitas Kredit Investasi V 15.254.238.000
15.254.238.000 Investment Credit Facility V
Total bagian yang jatuh tempo Total current maturities
dalam waktu satu tahun 28.273.164.417
29.778.715.216 of long-term bank loans
Bagian utang bank jangka panjang 38.767.120.425
45.333.560.252 Long-term portion
Pinjaman-pinjaman tersebut dibebankan suku bunga berkisar antara 10,50 - 11,00 pada tahun 2017 dan
berkisar antara 10,75 - 12,00 pada tahun 2016. These loan bears annual interest rate ranging from
10.50 - 11.00 in 2017 and ranging from 10.75 - 12.00 in 2016.
PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
Fasilitas-fasilitas kredit yang diperoleh dari BCA terdiri atas:
Credit facilities obtained from BCA are as follows: a.
Fasilitas Kredit Investasi VI, diperoleh pada tanggal 28
Juni 2012,
berdasarkan Akta
Notaris DR. Fulgensius Jimmy H.L.T., S.H., M.H., M.M.,
No. 241, dengan batas maksimum pinjaman sebesar Rp 30.000.000.000. Fasilitas kredit ini digunakan
untuk pembiayaan
kembali mesin di
pabrik Cikembar. Pinjaman ini dibayarkan setiap bulan
sebesar Rp 501.849.853, dimulai pada tanggal 6 Agustus 2012 sampai dengan tanggal 6 Juli 2017.
a. Investment Credit Facility VI, was obtained on June 28, 2012, based on Notarial Deed of DR. Fulgensius
Jimmy H.L.T., S.H., M.H., M.M., No. 241, with maximum
credit limit
amounting to
Rp 30,000,000,000. This facility bears is used to refinance machineries in Cikembar factory. This loan
is paid in monthly installments amounting to Rp 501,849,853, starting from August 6, 2012 until
July 6, 2017.
b. Fasilitas Kredit Investasi VII, diperoleh pada tanggal
29 Oktober 2013, berdasarkan Akta Notaris Sri Buena Brahmana, S.H., M.kn No. 59, dengan batas
maksimum pinjaman sebesar Rp 21.500.000.000. Fasilitas kredit ini telah mengalami beberapa
perubahan,
terakhir berdasarkan
Perubahan Perjanjian Kredit No. 137 tanggal 27 Oktober 2014,
dimana BCA menambahkan batas maksimum pinjaman menjadi sebesar Rp 25.900.000.000.
Fasilitas kredit ini digunakan untuk pembangunan pabrik minuman energi di Cidahu dan dibayarkan
setiap bulan sebesar Rp 489.190.537, dimulai pada tanggal 13 Nopember 2014 sampai dengan tanggal
13 Desember 2018. b. Investment Credit Facility VII, was obtained on
October 29, 2013, based on Notarial Deed of Sri Buena Brahmana S.H., M.kn. No. 59, with maximum
credit limit amounting to Rp 21,500,000,000. This agreement has been amended several times, most
recently by Amendment of Credit Facility No. 137 dated on October 27, 2014, where BCA increased
the maximum borrowing limit to Rp 25,900,000,000. This facility is used to construct energy drinks factory
in Cidahu and is paid in monthly installments amounting to Rp 489,190,537, starting from
November 13, 2014 until December 13, 2018.
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
77
18. UTANG BANK JANGKA PANJANG lanjutan 18. LONG-TERM BANK LOANS continued