Pajak Kini Current Tax

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 63 24. PENJUALAN NETO 24. NET SALES Akun ini terdiri dari: This account consists of: 2014 2013 Penjualan kepada pihak ketiga 1.675.319.735.429 1.596.016.051.042 Sales to third parties Retur penjualan 13.786.535.113 7.993.850.892 Sales return Penjualan - Neto 1.661.533.200.316 1.588.022.200.150 Net Sales Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013, tidak terdapat penjualan kepada pelanggan yang melebihi 10 dari total penjualan neto. For the years ended December 31, 2014 and 2013, there are no sales to individual customers exceeding 10 of total net sales. 25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD Akun ini terdiri dari: This account consists of: 2014 2013 Bahan baku dan pembantu: Raw and supporting materials: Persediaan awal 516.539.433.545 325.574.928.306 At beginning of year Pembelian-neto 391.129.245.505 596.635.240.398 Net purchases Persediaan akhir 557.015.278.716 516.539.433.545 At the end of year Pemakaian bahan baku dan pembantu 350.653.400.334 405.670.735.159 Raw and supporting material used Pemakaian pita cukai 582.866.063.667 592.214.987.404 Excise duty ribbons used Tenaga kerja langsung 58.152.399.966 37.333.521.399 Direct labor Beban overhead 86.952.042.137 63.335.780.513 Factory overhead Beban Produksi 1.078.623.906.104 1.098.555.024.475 Cost of Production Persediaan barang proses : Work-in-process inventory : Persediaan awal 38.629.914.226 23.698.888.927 At beginning of year Persediaan akhir 17.726.304.079 38.629.914.226 At the end of year Beban Pokok Produksi 1.099.527.516.251 1.083.623.999.176 Cost of Goods Manufactured Persediaan barang jadi : Finished goods : Persediaan awal 100.183.659.285 110.676.729.538 At beginning of year Pembelian 93.128.926.264 28.162.268.872 Purchases Barang jadi untuk sampel Finished goods for sampling dan lain-lain - 3.842.031.911 and others Persediaan akhir 115.121.536.919 100.183.659.285 At the end of year Beban Pokok Penjualan 1.177.718.564.881 1.118.437.306.390 Cost of Goods Sold Tidak terdapat pembelian dari pemasok yang melebihi 10 dari total penjualan neto untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013. There are no purchases from individual suppliers exceeding 10 of the total net sales for the years ended December 31, 2014 and 2013. Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 64 26. BEBAN USAHA 26. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 2014 2013 Beban Penjualan Selling Expenses Promosi dan iklan 58.798.307.900 81.044.484.495 Promotion and advertising Gaji dan honor 49.053.967.206 34.059.163.692 Salary and honorarium Pengurusan dan perijinan 19.028.177.589 12.115.934.333 Permit and licenses Percetakan dan perlengkapan 13.737.045.019 13.322.598.056 Printing and supplies Bahan bakar minyak dan parkir 7.166.145.096 5.259.707.206 Fuel and parking Tunjangan 6.887.279.761 4.672.998.817 Allowances Ekspedisi 6.152.784.841 5.286.308.221 Expedition Sewa 5.948.688.023 3.107.359.085 Rental Rugi material 5.052.049.204 2.481.883.102 Material losses Transportasi dan akomodasi 3.941.576.310 3.144.454.641 Transportation and accomodation Penyusutan Catatan 11 3.908.063.217 2.776.380.174 Depreciation Note 11 Tunjangan hari raya 3.882.639.386 2.691.706.083 Thirteenth month salaries Jamsostek 3.407.204.818 2.446.522.679 Jamsostek Pemeliharaan 1.540.025.834 1.245.200.722 Maintenance Asuransi 1.208.050.750 1.109.318.009 Insurance Riset dan pengembangan 1.131.975.315 869.290.773 Research and development Jasa pihak eksternal 985.889.946 616.310.928 Outsource services Lain-lain masing-masing Others each below kurang dari Rp500 juta 4.586.838.183 3.797.183.490 Rp500 million Sub-total 196.416.708.398 180.046.804.506 Sub-total Beban Umum dan General and Administrative Administrasi Expenses Gaji dan honor 54.247.992.236 46.796.262.043 Salaries and honorarium Tunjangan hari raya Thirteenth month salaries dan gratifikasi 9.954.572.355 13.666.158.073 and gratuities Jasa pihak eksternal dan Outsource services and biaya tenaga ahli 8.555.134.650 7.611.715.088 professional fees Pemeliharaan 6.006.871.689 4.537.056.722 Maintenance Sewa 5.668.783.270 5.611.222.363 Rent Penyusutan Catatan 11 5.284.424.396 4.677.646.590 Depreciation Note 11 Tunjangan 4.777.963.828 4.098.172.987 Allowances Biaya software 4.586.884.381 1.248.892.385 Software expenses Perjalanan dinas 2.986.612.713 2.892.258.997 Official travel Riset dan pengembangan 2.749.227.946 552.544.260 Research and development Jamsostek 2.410.682.646 2.088.211.064 Jamsostek Listrik, air, minyak dan gas 2.259.693.650 1.970.589.241 Utilities Telekomunikasi 2.220.326.430 1.392.234.214 Telecomunication Perlengkapan kantor 2.018.546.781 1.818.919.416 Office supplies Perijinan 1.143.057.734 2.021.356.217 License Pajak bumi dan bangunan kendaraan 1.121.988.798 930.041.414 Property Vehicle tax Rumah tangga kantor 1.084.543.805 948.983.743 Office expenses Pos, fotokopi dan koran 794.800.272 702.143.168 Postal, photocopy and newspaper Langganan dan iuran 537.157.180 539.277.425 Subscription and fees Pesangon karyawan 499.564.420 789.789.501 Severance Lain-lain masing-masing Others each below kurang dari Rp500 juta 6.201.491.078 4.443.449.965 Rp500 million Sub-total 125.110.320.258 109.336.924.876 Sub-total Total 321.527.028.656 289.383.729.382 Total