Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
PT WIJAYA KARYA PERSERO, Tbk. PT WIJAYA KARYA PERSERO, Tbk.
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Untuk periode yang berakhir tanggal 30 Juni 2015 dan 31 Desember 2014 For the period ended June 30, 2015 and December 31, 2014
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated
ad. ad.
ae. ae.
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
Akun ini terdiri dari : This account consists of :
Kas Cash
Bank Bank
Deposito Time Deposits
Jumlah Total
18,707,067 13,169,217
1,000,089,416 746,552,965
685,199,910 Jun
Jun Des
Dec Laba bersih per saham masing-masing dihitung dengan
membagi laba
bersih dengan
jumlah rata-rata
tertimbang saham yang beredar pada tahun yang bersangkutan.
Net Earning per share of each calculated by dividing net income by the weighted average number of shares
outstanding during the year.
3. 3.
Laba Bersih Per Saham Net Earning Per Share
Segmen Usaha Business Segment
Informasi pelaporan segmen operasi disajikan untuk menunjukkan hasil usaha Perseroan yang berasal dari
tiap segmen berdasarkan bidang usaha.
1,541,170,000 1,703,996,393
2,300,892,182
2015 Information on operating segments is presented to show
the results of operations of the company originating from each segment based business field.
2014 Beban pajak kini untuk bidang usaha non konstruksi
ditentukan berdasarkan penghasilan kena pajak dalam periode yang bersangkutan yang dihitung berdasarkan
tarif pajak yang berlaku. Aset dan Liabilitas pajak tangguhan untuk bidang usaha non konstruksi diakui
atas konsekuensi pajak pada tahun mendatang yang timbul dari perbedaan jumlah tercatat aset dan Liabilitas
menurut laporan keuangan dengan dasar pengenaan pajak aset dan Liabilitas pada tanggal pelaporan.
Liabilitas
pajak tangguhan
diakui untuk
semua perbedaan
temporer kena
pajak dan
aset pajak
tangguhan diakui untuk perbedaan temporer yang boleh dikurangkan dan akumulasi rugi fiskal, sepanjang besar
kemungkinan dapat dimanfaatkan untuk mengurangi penghasilan kena pajak pada masa mendatang.
Current tax expense for non construction business unit is determined based on taxable income for the period is
calculated based on prevailing tax rates. Deferred tax assets and liabilities to non construction business units
are recognized for tax consequences in the coming year are attributable to differences between carrying amounts
of assets and liabilities for financial reporting with tax bases of assets and liabilities on the reporting date.
Deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are
recognized for temporary differences can be deducted and accumulated tax losses, to the extent it is probable
that can be utilized to reduce taxable income in the future.
Untuk bidang usaha realty mengacu pada Peraturan Pemerintah RI. 71 Tahun 2008 dengan tarif 5 untuk
rumah menengah ke atas dan 1 untuk rumah sederhana.
Sedangkan jasa
pengelolaan dan
persewaan property mengacu pada UU PPh pasal 4 ayat 2 dengan tarif 10 final.
For the field of realty business refers to Government Regulation of Republik Indonesia No.71 Year 2008 the
rate of 5 for middle-and upper houses and 1 for a modest house. While management services and rental of
property refers to the Income Tax Act article 4 point 2 with a rate of 10 final.
Differences carrying
value of
assets or
liabilities associated with the final income tax bases are not
recognized as deferred tax assets or liabilities. Current tax expense in connection with the income subject to final
income tax is recognized proportionately with the amount of revenue recognized during the period and basis for
calculations in the preparation of annual tax board. The difference between the final tax income paid and the
amount charged as income tax expense in the calculation of final tax income is recognized as prepaid tax or tax
payable. Perbedaan nilai tercatat aset atau Liabilitas yang
berhubungan dengan pajak penghasilan final dengan dasar pengenaan pajaknya, tidak diakui sebagai aset
atau Liabilitas pajak tangguhan. Beban pajak kini sehubungan dengan penghasilan yang menjadi subjek
pajak penghasilan final diakui proporsional
dengan jumlah pendapatan menurut akuntansi yang diakui pada
periode berjalan dan dijadikan dasar perhitungan dalam penyusunan Surat Pemberitahuan
Tahunan SPT Badan oleh Perseroan. Selisih antara penghasilan pajak
final yang telah dibayar dengan jumlah yang dibebankan sebagai beban pajak penghasilan pajak final pada
perhitungan laba rugi konsolidasi diakui sebagai pajak dibayar di muka atau hutang pajak.
47
PT WIJAYA KARYA PERSERO, Tbk. PT WIJAYA KARYA PERSERO, Tbk.
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Untuk periode yang berakhir tanggal 30 Juni 2015 dan 31 Desember 2014 For the period ended June 30, 2015 and December 31, 2014
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated
Rincian kas dan setara kas sebagai berikut: Details of cash and cash equivalent consists of:
Kas Cash
Bank terinci sebagai berikut : Bank consits of :
Pihak Berelasi Related Parties
Rupiah Rupiah
PT Bank Mandiri Persero,Tbk. PT Bank Mandiri Persero,Tbk.
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk.
PT Bank BTN Persero, Tbk. PT Bank BTN Persero, Tbk.
PT Bank Syariah Mandiri PT Bank Syariah Mandiri
PT Bank Syariah BNI PT Bank Syariah BNI
PT Bank DKI PT Bank DKI
PT Bank Syariah BRI PT Bank Syariah BRI
PT Bank Jabar Banten, Tbk. PT Bank Jabar Banten, Tbk.
PT Bank Riau PT Bank Riau
PT Bank Sumsel Babel PT Bank Sumsel Babel
PT Bank Jatim PT Bank Jatim
PT Bank Sulteng PT Bank Sulteng
PT Bank BPD Syariah Kaltim PT Bank BPD Syariah Kaltim
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero, Tbk.
PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk.
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
PT Bank Syariah Mandiri PT Bank Syariah Mandiri
Dolar Singapura Singapore Dollar
PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk.
Euro Eropa European Euro
PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero,Tbk.
Yen Jepang Japanese Yen
PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero,Tbk.
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
Pihak Ketiga Third Parties
Rupiah Rupiah
HSBC Bank HSBC Bank
PT Bank Permata, Tbk. PT Bank Permata, Tbk.
PT Bank Internasional Indonesia, Tbk. PT Bank Internasional Indonesia, Tbk.
PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk.
PT Bank DBS Indonesia PT Bank DBS Indonesia
PT Bank Muamalat Indonesia Tbk PT Bank Muamalat Indonesia Tbk
PT Bank Mega, Tbk. PT Bank Mega, Tbk.
PT Bank Danamon Indonesia, Tbk. PT Bank Danamon Indonesia, Tbk.
PT Bank Central Asia, Tbk. PT Bank Central Asia, Tbk.
PT Bank Panin, Tbk. PT Bank Panin, Tbk.
Bank ICB Bumi Putera Bank ICB Bumi Putera
PT Bank NISP, Tbk. PT Bank NISP, Tbk.
Bank Sumitomo Mitsui Indonesia Bank Sumitomo Mitsui Indonesia
PT Indonesia Exim Bank PT Indonesia Exim Bank
PT Bank Bukopin, Tbk. PT Bank Bukopin, Tbk.
Dolar Amerika Serikat United States Dollar
HSBC Bank HSBC Bank
PT Bank Permata, Tbk. PT Bank Permata, Tbk.
PT Bank Panin, Tbk. PT Bank Panin, Tbk.
Bank Of China Bank Of China
PT Bank Internasional Indonesia, Tbk. PT Bank Internasional Indonesia, Tbk.
PT Bank Danamon Indonesia, Tbk. PT Bank Danamon Indonesia, Tbk.
PT Bank DBS Indonesia PT Bank DBS Indonesia
PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk.
Bank Sumitomo Mitsui Indonesia Bank Sumitomo Mitsui Indonesia
Citibank Citibank
920,296
3,182,223
1,275,565 1,188,926
3,653,017 20,181,438
1,908,049 1,593,312
94,479,732 78,522,638
900,572 380,652
53,020,701 25,869,995
1,174,720 1,979,589
1,687,410 -
209,719 474,522
87,188 1,200,045
6,865,224 163,042
493,054
416,207 449,522
- 72,085
1,341,471 1,250,590
1,518,501 1,287,780
4,372,025 18,707,067
563,520 241,236,148
129,483,515 1,441
1,441 10,320
9,893 409,268
136,907 1,605
1,605 350
590 29,283,266
5,965,967 1,294,604
922,961
3,626,294 24,981,008
2,319,439 1,742,000
11,429,067 2,182,809
1,575,831 417,706
706,750 390,015
61,875 59,517
3,224,123 2,172,225
2,056,927 1,918,295
6,418,934 2,036,553
13,169,217
140,482 42,860
1,193,027 1,099,629
2,692,697
450,581 -
9,371,875 15,976,725
521,268 515,057
17,107,745 4,927,829
3,187,646 2,974,779
30,433,133 46,495,016
1,457,307
2,722,795 68,143,898
42,056,281 392,294,624
294,144,683
302,380
66,196 -
48
PT WIJAYA KARYA PERSERO, Tbk. PT WIJAYA KARYA PERSERO, Tbk.
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Untuk periode yang berakhir tanggal 30 Juni 2015 dan 31 Desember 2014 For the period ended June 30, 2015 and December 31, 2014
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated
Yen Jepang Japanese Yen
PT Bank DBS Indonesia PT Bank DBS Indonesia
HSBC Bank HSBC Bank
PT Bank Mizuho PT Bank Mizuho
Euro Eropa European Euro
PT Bank DBS Indonesia PT Bank DBS Indonesia
HSBC Bank HSBC Bank
Dolar Singapura Singapore Dollar
PT Bank Central Asia. Tbk PT Bank Central Asia. Tbk
PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk.
Ringgit Malaysia Malaysian Ringgit
RHB Bank Kuching RHB Bank Kuching
Public Bank Kuching Public Bank Kuching
Dinar Dinar
Banque exterieure dAlgerie Banque exterieure dAlgerie
Sub Jumlah SubTotal
Deposito Berjangka terinci sebagai berikut : Time Deposits consists of:
Pihak Berelasi Related Parties
Rupiah Rupiah
PT Bank Mandiri Persero,Tbk. PT Bank Mandiri Persero,Tbk.
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
PT Bank Jabar Banten, Tbk. PT Bank Jabar Banten, Tbk.
PT Bank BTN Persero, Tbk. PT Bank BTN Persero, Tbk.
PT Bank BNI Persero, Tbk. PT Bank BNI Persero,Tbk
Dolar Amerika Serikat United Stated Dollar
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
PT Bank Syariah Mandiri PT Bank Syariah Mandiri
PT Bank Jabar Banten, Tbk. PT Bank Jabar Banten, Tbk.
PT Bank Mandiri Persero,Tbk. PT Bank Mandiri Persero,Tbk.
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Bank Mega, Tbk. PT Bank Mega, Tbk.
PT Bank UOB PT Bank UOB
PT Bank Muamalat PT Bank Muamalat
PT Bank Internasional Indonesia, Tbk. PT Bank Internasional Indonesia, Tbk.
PT Bank DBS Indonesia PT Bank DBS Indonesia
PT Bank Bukopin, Tbk. PT Bank Bukopin, Tbk.
PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga,Tbk.
.
Sub Jumlah SubTotal
Uang dalam perjalanan Deposit in transit
Jumlah Total
All time deposits up to 3 months. Deposits are denominated in Rupiah and U.S. dollar, with interest rates in Rupiah ranging
from 7.5. to 10.5 and 7.25.00 to 7.75 in June 30, 2015 and December 31,2014 and for U.S. dollar interest
rates range from 1.08 to 1.23 and 2.85 to 3.00 in June 30, 2015 and December 31, 2014.
Tidak terdapat kas dan setara kas yang dijadikan jaminan. There are no cash and cash equivalents in subsidiaries as
collateral.
1,541,170,000 685,199,910
10,000,000 10,000,000
2,000,000 4,980,531
9,681,393
10,000,000 10,000,000
1,703,996,393 2,300,892,182
Seluruh deposito berjangka waktu sampai dengan 3 bulan. Deposito dalam mata uang Rupiah dan Dollar Amerika,
dengan tingkat suku bunga Rupiah antara 7,5 sd 10,5 dan 7.25 sd 7,75 untuk 30 Juni 2015 dan 31 Desember
2014 , untuk deposito Dollar Amerika tingkat suku bunga 1,08 s.d 1,23 dan 1,5 sd 2,00 untuk 30 Juni 2015
dan 31 Desember 2014. 8,000,000
- 99,899,910
40,000,000 2,500,000
- 32,500,000
50,000,000 151,500,000
451,370,000 337,800,000
961,800,000 5,463
5,463
408,554 -
1,000,089,416 746,552,965
76,007 45,492
42,241 725,836
251,478 242,824
189
14,000,000 351,776
15,000,000 1,785,729
113,536
- 15,000,000
440
5,000,000 795,363
44,971 4,005
-
49