PT Bank CIMB Niaga Tbk Entitas anak PT Gelora Djaja
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
53
16. UTANG BANK lanjutan 16. BANK LOANS continued
3. PT Bank Central Asia Tbk lanjutan 3. PT Bank Central Asia Tbk continued
Entitas anak PT Gelora Djaja b.
Subsidiary PT Gelora Djaja
Utang Bank Jangka Pendek Short-term Bank Loan
Berdasarkan Perjanjian Kredit No. 0897880 KREDKYO00 pada tanggal 8 Desember 2000,
Perusahaan memperoleh fasilitas kredit lokal rekening koran dari PT Bank Central Asia Tbk
BCA. Perjanjian kredit tersebut telah diubah beberapa kali. Perubahan terakhir berdasarkan
Pemberitahuan Pemberian Kredit No. 0398 SPPK78802016 pada tanggal 22 Maret 2016
untuk memperpanjang sementara jangka waktu fasilitas pinjaman yang akan jatuh tempo pada
tanggal 8 Juni 2017. Tingkat bunga efektif yang dibebankan sebesar 11 - 11,50 per tahun.
Fasilitas kredit tersebut digunakan untuk modal kerja.
Pada tanggal 31 Desember 2016, saldo utang pinjaman ini sebesar Rp2.524.690.561.
Based on Loan Agreement No. 0897880 KREDKYO00 dated December 8, 2000, the
Company entered into a local credit facility overdraft agreement with PT Bank Central
Asia Tbk BCA. The agreement was amended for several times. The latest was based on
Notice of Credit Agreement No. 0398 SPPK78802016 dated March 22, 2016, which
temporarily extends the period of loan until June 8, 2017. The effective interest rate for
this facility is 11 - 11.50 per annum. This credit facility is used for working capital
purposes. As of December 31, 2016, the outstanding balance for this facility amounted
to Rp2,524,690,561.
Jaminan atas fasilitas kredit diatas berupa persediaan tembakau PT Gelora Djaja
Catatan 9. The collaterals of the above credit facility are
PT Gelora Djaj a’s tobacco inventory Note 9.
Selama periode perjanjian kredit, tanpa persetujuan tertulis dari BCA, PT Gelora Djaja
tidak diizinkan melakukan hal-hal berikut, antara lain:
During the period of the loan, PT Gelora Djaja is not allowed to carry out the following
activities without written approval from BCA, among others :
- Memperoleh tambahan pinjaman dari bank atau lembaga keuangan lainnya;
- Obtain an additional loan from other banks and or other financial institution;
- Meminjamkan uang termasuk tetapi tidak terbatas kepada perusahaan berafiliasi
kecuali untuk kegiatan operasional sehari- hari;
- Lend money to other companies include but not limited to afiliated companies
except for daily operations; - Tidak diizinkan melakukan penggabungan,
pengambilalihan, maupun pembubaran; - Not allowed to do merger, acquisition, and
liquidation; - Mengubah status institusi;
- Change institutional status. - Mengubah
susunan dewan
direksi, komisaris dan pemegang saham PT Gelora
Djaja. - Change the composition of PT Gelora
Djaja’s board of directors, commissioners and shareholders.
Manajemen PT Gelora Djaja berpendapat ketentuan-ketentuan tersebut diatas sudah
dipenuhi pada
tanggal laporan
posisi keuangan konsolidasian.
PT Gelora Djaja’s management is of the opinion that the above negative covenants
were complied as of consolidated statements of financial position date.
17. PERPAJAKAN 17. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
2016 2015
Pajak penghasilan pasal 21 60.737.024
- Income tax article 21
Pajak pertambahan nilai: Value - added taxes:
Pita cukai 25.068.768.232
24.021.308.648 Excise duty ribbons
Masukan 10.138.008.202
1.000.363.099 Input
Total 35.267.513.458
25.021.671.747 Total
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
54
17. PERPAJAKAN lanjutan 17. TAXATION continued
b. Utang Pajak b. Taxes Payable
2016 2015
Pajak penghasilan: Income taxes:
Pasal 4 2 Final 172.056.406
84.619.756 Article 4 2 - Final
Pasal 21 800.839.231
727.749.566 Tax article 21
Pasal 22 41.473.562
206.915.128 Tax article 22
Pasal 23 181.771.237
114.396.867 Tax article 23
Pasal 25 -
22.325.438 Tax article 25
Pasal 29 -
8.724.642.281 Tax article 29
Pajak pertambahan nilai -
160.826.366 Value-added tax
Total 1.196.140.436
10.041.475.402 Total
c. Beban Pajak Penghasilan c. Income Tax Expense
Beban pajak Perusahaan dan Entitas Anak terdiri dari:
Tax expense
of the
Company and
Subsidiaries are as follows:
2016 2015
Perusahaan The Company
Tangguhan 17.416.289
221.346.515 Deferred
Entitas Anak Subsidiaries
Kini 29.182.326.250
44.876.683.000 Current
Tangguhan 1.172.947.845
1.783.800.677 Deferred
30.355.274.095 46.660.483.677
Konsolidasian Consolidated
Kini 29.182.326.250
44.876.683.000 Current
Tangguhan 1.190.364.134
2.005.147.192 Deferred
Beban Pajak Penghasilan - Neto 30.372.690.384
46.881.830.192 Income Tax Expense - Net
Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak
yang berlaku dari laba sebelum beban pajak penghasilan seperti yang dilaporkan pada
laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The reconciliation between the income tax expense calculated by applying the applicable
tax rate on the income before tax expense as shown in the consolidated statements of profit
or loss and other comprehensive income is as follows:
2016 2015
Laba sebelum beban Income before income tax
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 136.662.997.252 177.962.941.779
other comprehensive income Laba sebelum beban
Income before tax expense pajak entitas anak
124.687.234.499 176.308.753.699 of subsidiaries
Eliminasi transaksi dengan Elimination of transactions with
entitas anak 38.351.118.645
26.651.979.103 subsidiaries
Laba sebelum beban Income before income tax expense
pajak penghasilan Perusahaan 50.326.881.398
28.306.167.183 of the Company