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