Other Payables LK 31 Maret 2017 Gab Final
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
130
32. Utang Pajak 32. Taxes Payable
31 Maret 31 Desember
March 31 December 31
2017 2016
Induk Perusahaan Holding company
Pajak kini Current tax
Pajak penghasilan Income taxes
Pasal 21 17.232
50.416 Article 21
Pasal 22 209.564
65.721 Article 22
Pasal 23 31.418
60.912 Article 23
Pasal 15, 25 dan 26 334.300
481.069 Article 15, 25 and 26
Pajak pertambahan nilai 522.766
594.298 Value added tax
Bea materai 15.739
13.523 Stamp duty
Sub jumlah 1.131.019
1.265.939 Sub total
Anak Perusahaan Subsidiaries
Pajak kini 155.543
126.858 Current tax
Pajak penghasilan Income taxes
Pasal 21 15.756
60.981 Article 21
Pasal 22 16.790
16.723 Article 22
Pasal 23 20.702
32.897 Article 23
Pasal 15, 25 dan 26 61.469
84.383 Article 15, 25 and 26
Pajak pertambahan nilai 289.827
363.147 Value added tax
Pajak bumi dan bangunan 8.064
18 Land and building taxes
Pajak selisih penilaian kembali Tax on revaluation increment on property,
aset tetap 245
- plant and equipment
Sub jumlah 568.396
685.007 Sub total
Jumlah 1.699.415
1.950.946 Total
33. Biaya Masih Harus Dibayar 33. Accrued Expenses
Pada tahun 2015, akun ini termasuk bunga yang masih harus dibayar kepada IPP terkait
PPA dan ESC yang ditentukan mengandung sewa menurut ISAK 8 dan diklasifikasikan ke
dalam sewa pembiayaan. Sebagai dampak diterapkannya POJK No.6 secara prospektif
mulai 1 Januari 2016, PPA dan ESC yang telah
diklasifikasikan ke
dalam sewa
pembiayaan tersebut diperlakukan sebagai transaksi jual beli Catatan 2.a.
In 2015, this account represents accrued interest expenses to certain IPPs in relation
to PPAs and ESCs which were determined as containing a lease in accordance with
ISFAS 8 and have been classified as finance leases. As a result of the implementation of
POJK No.6 since January 1, 2016, PPAs and ESCs which have been previously classified
as finance lease are treated as sale and purchase transactions Note 2.a.
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
131
31 Maret 31 Desember
March 31 December 31
2017 2016
Bunga dan beban keuangan Interest and financing charges
Pihak berelasi Related parties
Trade accounts payable on Utang usaha atas pembelian BBM
19.713 19.713
purchases of fuel Utang bank
516.304 447.596
Bank loans Utang penerusan pinjaman
151.149 235.460
Two-step loans Utang kepada pemerintah dan lembaga
Government and non bank keuangan pemerintah non bank
104.199 119.640
government financial institution loans Jumlah pihak berelasi
791.365 822.409
Total related parties Pihak ketiga
Third parties Utang bank
385.387 394.765
Bank loans Utang obligasi dan sukuk ijarah
1.386.018 1.338.615
Bonds payable and sukuk ijarah Utang sew a pembiayaan
1.196.267 341.403
Lease liabilities Utang listrik sw asta
49.795 39.027
Electricity purchase payable Jumlah pihak ketiga
3.017.467 2.113.810
Total third parties Sub jumlah
3.808.832 2.936.219
Subtotal Liabilitas imbalan kerja karyaw an
jangka pendek Short term employee benefit obligation
Bonus dan insentif prestasi kerja 5.769.504
6.159.817 Bonus and performance incentives
Jumlah liabilitas imbalan kerja karyaw an Short term employee benefit
jangka pendek 5.769.504
6.159.817 Obligation
Biaya operasional 2.228.069
1.548.523 Operational charges
Jumlah 11.806.405
10.644.559 Total
Rincian biaya masih harus dibayar dalam mata uang asing adalah sebagai berikut:
Details of accrued expenses in foreign currencies are as follows:
Dalam mata Dalam mata
uang asing uang asing
In foreign Ekuivalen Rp
In foreign Ekuivalen Rp
currencies Rp equivalent
currencies Rp equivalent
US 123.537.632
1.645.645 113.279.119
1.522.018 US
JPY 10.578.862.562
1.257.270 4.198.343.675
484.509 JPY
EUR 813.521
11.575 1.136.639
16.097 EUR
Lain-lain 148.616
1.980 138.506
1.861 Others
Jumlah 2.916.470
2.024.485 Total
31 MaretMarch 31, 2017 31 Desember December 31, 2016
Dalam jumlah penuh In full amount
Biaya masih harus dibayar dalam mata uang asing lainnya disajikan setara US dengan menggunakan kurs tanggal
pelaporan. Accrued expenses denominated in other foreign currencies are
presented as US equivalents using the exchange rates prevailing at reporting date.