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Business Development Report Management Reports
Company Information Information For Investors
Operational Review
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013
Expressed in thousands of Rupiah, unless otherwise stated Continued
- 100 -
b. Beban keuangan
b. Finance costs
2014 2013
Kredit investasi 334.027.123
314.693.433 Investment loans
Sewa pembiayaan 18.530.437
17.165.958 Financial lease
Biaya pembongkaran aset tetap 10.768.251
3.448.471 Dismantling costs of fixed assets
Kredit modal kerja 2.845.127
1.867.463 Working capital loans
Lain-lain 16.748.184
2.993.242 Others
Jumlah
382.919.122 340.168.567
Total
38. PENDAPATAN KOMPREHENSIF LAIN 38. OTHER COMPREHENSIVE INCOME
2014 2013
Pendapatan komprehensif lain: Other comprehensive income:
Net changes in fair value of Perubahan neto nilai wajar surat
available-for-sale marketable berharga tersedia untuk dijual
securities Keuntungan periode berjalan
7.162.776 1.343.641
Gain arising during the period Dikurangi:
Less: Penyesuaian reklasifikasi atas
Reclassification adjustments on keuntungan yang diakui
gain recognised on dalam laba rugi
5.125.577 8.408.342
profit and loss 2.037.199
7.064.701 Mutasi neto lindung nilai arus kas
Net movement on cash flow hedges Kerugian periode berjalan
3.883 85.813
Loss arising during the period Dikurangi:
Less: Penyesuaian reklasifikasi atas
Reclassification adjustments on kerugian yang diakui
loss recognised on dalam aset tetap
- 83.024
fixed assets 3.883
2.789 Selisih kurs penjabaran laporan
Exchange difference due to translation keuangan
of financial statements Translation of subsidiarys financial
Penjabaran laporan entitas anak 11.735.196
504.926.062 statements
Dikurangi: Less:
Pajak penghasilan terkait -
140.006 Income tax related
11.735.196 504.786.056
Pendapatan komprehensif lain Others comprehensive income
tahun berjalan, setelah pajak
13.768.512 497.724.144
during the year, net of tax
Assuring the Move Into Next Level
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Corporate Governance Implementation Report
Corporate Social Responsibility Report
Corporate Data Management Discussion
and Analysis Financial Statements
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013
Expressed in thousands of Rupiah, unless otherwise stated Continued
- 101 -
39. PAJAK PENGHASILAN 39. INCOME TAX
Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following:
2014 2013
Perseroan The Company
Kini 924.482.747
906.878.910 Current
Tangguhan 29.500.272
36.281.871 Deferred
953.983.019 943.160.781
Entitas anak Subsidiaries
Kini 496.887.556
597.136.868 Current
Tangguhan 66.318.113
25.803.564 Deferred
563.205.669 622.940.432
Konsolidasian Consolidated
Kini 1.421.370.303
1.504.015.778 Current
Tangguhan 95.818.385
62.085.435 Deferred
1.517.188.688 1.566.101.213
Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing-
masing untuk tahun fiskal 2014 dan 2013 berdasarkan Peraturan Pemerintah Nomor 81 Tahun
2007. The Company met the requirements for reduction
of income tax rate by 5 for fiscal years 2014 and 2013
, respectively, in accordance with the Government Regulation No. 81 Year 2007.
Rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan laba rugi
komprehensif konsolidasian dengan taksiran laba kena pajak dan beban pajak kini untuk tahun yang
berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:
The reconciliations between income before corporate income tax as shown in the consolidated
statements of comprehensive income and estimated taxable income and current tax expense
for the years ended December 31, 2014 and 2013 are as follows:
2014 2013
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 7.090.765.967
6.920.399.734 income tax
Laba entitas anak sebelum Subsidiaries’ income before
beban pajak penghasilan 2.161.162.576
2.261.028.071 income tax
Bagian atas laba bersih entitas Equity in net income
asosiasi 31.946.912
34.541.962 of associates
Disesuaikan dengan jurnal Adjusted for consolidation
eliminasi konsolidasi 7.979.902
24.924.020 eliminations
Laba sebelum pajak penghasilan Income before income tax -
Perseroan 4.905.636.381
4.599.905.681 the Company
Perbedaan permanen: Permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
23.701.555 5.366.856
net book value of fixed assets Kesejahteraan karyawan
97.348.207 50.415.873
Employee welfare Penyisihan promosi
Provision for sales promotion peningkatan penjualan
1.007.537 2.787.328
expense Denda pajak
47.981 9.758
Tax Penalties Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
191.549.823 78.365.400
recorded on a net of tax basis Lain-lain
181.622.708 131.084.009
Others 129.921.359
111.298.424 Dilanjutkan
Forward
