PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 86 - 34. BEBAN UMUM DAN ADMINISTRASI
34. GENERAL AND ADMINISTRATIVE EXPENSES
2014 2013
Rp000 Rp000
Gaji dan tunjangan 455.034.249
394.098.345 Salaries and allowances
Imbalan pasca kerja Post-employment benefits
Catatan 24 34.695.882
24.055.928 Note 24
Listrik, air dan gas 30.597.601
29.871.765 Electricity, water and gas
Jasa manajemen 26.982.346
17.043.968 Management fee
Pajak dan perizinan 23.252.574
21.365.943 Licenses and fees
Penyusutan Catatan 15 21.799.075
20.788.289 Depreciation Note 15
Pemeliharaan 18.393.886
13.793.833 Maintenance
Keamanan dan kebersihan 16.420.122
11.870.425 Security and cleaning
Asuransi 15.683.566
10.283.376 Insurance
Sumbangan 15.517.722
12.258.913 Donation
Tax underpayment assessment Surat ketetapan pajak Catatan 37
12.338.305 -
letter Note 37 Pajak bumi dan bangunan
11.680.886 8.760.949
Land and property tax Jasa profesional
11.009.926 8.824.863
Professional fees Perjalanan dinas
10.293.200 7.630.770
Travelling expense Sewa peralatan operasional
6.054.328 11.886.412
Equipment rental for operation Telepon dan telex
5.899.028 4.210.740
Telephone and telefax Keperluan kantor
4.784.908 8.207.015
Office expenses Alat tulis dan perlengkapan
kantor 4.691.702
4.926.233 Office supplies
Kompensasi opsi saham Compensation for stock
Catatan 27 -
1.700.215 option Note 27
Lain-lain 87.620.212
69.568.110 Others
Jumlah 812.749.518
681.146.092 Total
35. PENGHASILAN BUNGA 35. INTEREST INCOME
2014 2013
Rp000 Rp000
Bunga 215.462.739
143.253.896 Interest
Jasa giro 5.106.975
4.746.936 Current account
Jumlah 220.569.714
148.000.832 Total
36. BEBAN BUNGA DAN KEUANGAN 36. INTEREST EXPENSE AND FINANCIAL CHARGES
2014 2013
Rp000 Rp000
Bunga 609.475.500
469.177.462 Interest
Administrasi 4.369.404
7.773.107 Administrative
Jumlah 613.844.904
476.950.569 Total
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 87 - 37. PAJAK PENGHASILAN
37. INCOME TAX
Beban manfaat pajak Grup terdiri dari: The tax expense benefit of the Group consists of
the following: 2014
2013 Rp000
Rp000 Beban pajak kini
Current tax Pajak penghasilan final
Final income tax Perusahaan
70.035.178 39.641.601
The Company Entitas anak
210.645.232 227.248.354
Subsidiaries Surat ketetapan pajak final
7.400.705 -
Final tax underpayment assessment letter Pajak penghasilan non final
Non final income tax Entitas anak
4.986.319 3.361.777
Subsidiaries Non final tax underpayment assessment
Surat ketetapan pajak non final 264.744
- letter
Jumlah beban pajak kini 293.332.178
270.251.732 Total current tax
Manfaat pajak tangguhan - Deferred tax benefit -
entitas anak 47.510.253
23.316.710 subsidiaries
Jumlah beban pajak - bersih 245.821.925
246.935.022 Total tax expense - net
Pajak Kini Pajak Penghasilan Final
Pajak penghasilan final sehubungan dengan penjualan rumah, apartemen, perkantoran, rumah
kantor dan rumah toko adalah sebagai berikut: Current Tax
Final Income Tax Final income tax in connection with sale of houses,
apartments, office, home office and shophouses are as follows:
2014 2013
Rp000 Rp000
Beban pajak final yang berasal dari: Final income tax from:
Pengalihan hak atas tanah Transfer of rights over land
danatau bangunan 197.350.984
197.159.897 andor buildings
Penyewaan dan jasa pengelolaan 83.329.426
69.730.058 Rental and service charge
Surat ketetapan pajak 7.400.705
- Tax underpayment assessment letter
Pajak penghasilan final 288.081.115
266.889.955 Final income tax
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PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 88 - Perincian utang pajak penghasilan final adalah
sebagai berikut: The details of final income tax payable are as follows:
2014 2013
Rp 000 Rp 000
Saldo awal tahun 132.722.555
136.388.608 Beginning balance
Penambahan utang pajak penghasilan Additional final income tax because
karena akuisisi entitas anak 579.680
- due to acquisition of subsidiaries
Pajak penghasilan final atas Final income tax on revenues
pendapatan usaha tahun berjalan 288.081.115
266.889.955 in current year
Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax
atas pendapatan diterima dimuka 47.202.986
80.202.960 of unearned revenues
Pajak penghasilan final yang telah Final income tax deducted by third
dipotong pihak ketiga atau disetor party or paid by the Company
Perusahaan tahun berjalan 364.924.217
350.758.968 in the current year
Saldo akhir tahun Catatan 19 103.662.119
132.722.555 Ending balance Note 19
Seluruh pendapatan Grup dikenakan pajak
penghasilan final kecuali untuk ASA, CIP, CPP, BSP, BPS, GPL, AKS dan SAI entitas anak yang
dikenakan pajak penghasilan tidak final. All revenues from the Group are subjected to final
income tax, except for CIP, CPP, BSP, BPS, GPL, AKS and SAI, subsidiaries, which are subjected to
non final income tax.
Pada tahun 2013, kecuali CIP dan CPP, beban pajak kini atas entitas anak GPL, BSP, BPS, AKS, dan
SAI adalah nihil karena entitas anak masih mengalami rugi fiskal.
In 2013, except for CIP and CPP, current tax for subsidiaries GPL, BSP, BPS, AKS and SAI is nil
because subsidiaries still have fiscal losses.
Surat Ketetapan Pajak dan Surat Tagihan Pajak Tax Assessment Letter and Tax Collection Letter
Selama tahun 2014, Grup menerima Surat Ketetapan Kurang Bayar Pajak SKPKB dan Surat Tagihan
Pajak STP atas pajak penghasilan dan pajak pertambahan nilai untuk masa pajak tahun 2009 –
2012 dengan nilai sebesar Rp 37.434.764 ribu. During year 2014, the Company and its subsidiaries
received Tax Underpayment assessment letter SKPKB and Tax Collection Letter STP for income
taxes and value added tax for fiscal year 2009 – 2012 amounting to Rp 37,434,764 thousand.
Atas penerbitan SKPKB dan STP pada tahun 2014, Grup mencatat beban dengan rincian sebagai berikut
For the issued of SKPKB and STP in 2014, The Company and its subsidiaries recorded expense with
details as follow:
2014 Rp 000
Beban umum dan administrasi 12.338.305
General and administrative expense Beban lain-lain
17.431.010 Other expense
Beban pajak 7.665.449
Tax expense Jumlah
37.434.764 Total