2016 Annual Report
PT Bayan Resources Tbk
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued f.
Audit pajak lanjutan f.
Tax audits continued
DJP mengajukan permohonan Peninjauan Kembali “PK” kepada Mahkamah Agung “MA”
atas Putusan PP di tahun 2014 yang memenangkan Grup untuk tambahan PPh Badan
untuk tahun pajak 2009 sebesar AS10.007.669. Namun sampai dengan tanggal laporan
keuangan ini, PIK belum menerima putusan PK dari MA. Perusahaan berkeyakinan bahwa tidak
akan ada dampak yang material terhadap laporan keuangan dan arus kas Grup mengingat
keputusan terakhir yang memenangkan Grup. The DGT has applied for reconsideration of tax
appeal decisions issued in 2014 in favour of the Group to the Supreme Court, in which the DGT
claims additional Corporate Income Tax is due for the fiscal year 2009 amounting to
US10,007,669. However, as at the date of these financial statements, the Group has not received
any decision from the Supreme Court. The Company believes there will be no material
impact on the Group’s financial position and cash flows, given the latest decision was in favour of
the Group.
Pada tanggal laporan keuangan ini, Perusahaan, WBM, FKP, TSA, FSP, GBPC, DPP, PIK dan IP
sedang dalam proses audit oleh DJP atas berbagai jenis pajak untuk tahun 2012 dan 2015.
Pada tanggal laporan ini, hasil audit tersebut belum diterima. Manajemen berpendapat bahwa
hasil audit tersebut tidak akan memberikan dampak yang akan merugikan posisi keuangan
dan arus kas Grup secara material. As at the date of these financial statements, the
Company, WBM FKP, TSA, FSP, GBPC, DPP, PIK and IP are being audited by the DGT
regarding various taxes for 2012 and 2015. As at the date of these financial statements, the audit
results have not yet been received. Management is of the opinion that the results will not have a
material adverse impact on the Group’s operations and cash flows.
Selama tahun 2016, Grup telah menerima pengembalian pajak sebesar Rp502.703.357.147
setara dengan AS37.645.758 2015:
AS142.472.354 atas PPN dan pajak lainnya untuk tahun pajak 2008, 2009, 2013 dan 2014.
During 2016, the Group has received tax refunds amounting to Rp502,703,357,147 equivalent to
US37,645,758 2015: US142,472,354 for VAT and other taxes for the fiscal years 2008,
2009, 2013 and 2014.
g. Administrasi g. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan dan entitas
anak yang berada di dalam Grup menghitung, menetapkan dan membayar sendiri besarnya
jumlah pajak yang terhutang. DJP dapat menetapkan atau mengubah liabilitas pajak
tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak.
Under the taxation laws of Indonesia, the Company and the companies within the Group
submit tax returns on the basis of self assessment. The DGT may assess or amend
taxes within five years of the time the tax becomes due.
10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 10. ADVANCES AND PREPAID EXPENSES
2016 2015
Uang muka pemasok 21,687,720
7,272,460 Advances to suppliers
Uang muka untuk pembelian tanah 3,232,100
3,107,362 Advances for land purchases
Uang muka lain-lain Other advances
dibawah AS3.000.000 3,030,819
3,981,282 below US3,000,000
Biaya dibayar dimuka 701,773
768,046 Prepaid expenses
28,652,412 15,129,150
Bagian jangka pendek 12,737,148
5,485,372 Current portion
Bagian jangka panjang 15,915,264
9,643,778 Non-current portion
Laporan Tahunan 2016
PT Bayan Resources Tbk
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA
lanjutan
10. ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:
Included in the balance of advances are: 2016
2015 Pihak berelasi:
Related parties:
- BI 5,200,000
- BI -
- KP -
1,510,298 KP -
5,200,000 1,510,298
Bagian jangka pendek 5,200,000
1,510,298 Current portion
Bagian jangka panjang -
- Non-current portion
Persentase uang muka – pihak Percentage of advances – related
berelasi terhadap jumlah aset 0.63
0.16 parties to total assets
11. ASET TETAP 11. FIXED ASSETS
2016
Pengurangan Saldo awal
Transfer Saldo akhir
Beginning Penambahan Disposal
Ending balance
Additions Transfers
balance Biaya perolehan
Acquisition cost
Tanah 8,001,022
- -
8,001,022 Land
Bangunan dan fasilitas Buildings and port
pelabuhan 344,301,310
4,051,856 13,553,181 361,906,347
facilities Transportation
Alat pengangkutan 171,905,780
775,162 336,806 173,017,748
equipment Peralatan dan
Office furniture and perlengkapan kantor
10,029,352 69,780
1,088 10,098,044
equipment Machinery and
Mesin dan peralatan 148,810,872
2,978,392 1,945,822 153,735,086
equipment Peralatan lain
627,481 28,950
- 656,431
Other equipment 683,675,817
7,904,140 15,834,721 707,414,678
Aset sewa pembiayaan Under finance leases
Transportation Alat pengangkutan
561,175 -
561,175 -
equipment
Aset dalam penyelesaian Construction in progress
Bangunan dan fasilitas Buildings and port
pelabuhan 8,727,141
19,415,527 16,010,596
12,132,072 facilities
Lainnya 1,923,176
- -
1,923,176 Others
10,650,317 19,415,527
16,010,596 14,055,248
694,887,309 27,319,667
737,050 721,469,926
Accumulated Akumulasi penyusutan
depreciation
Bangunan dan fasilitas Buildings and port
pelabuhan 186,190,351
18,152,346 - 204,342,697
facilities Transportation
Alat pengangkutan 108,950,614
14,057,976 102,984 123,111,574
equipment Peralatan dan
Office furniture and perlengkapan kantor
9,011,690 849,815
71 9,861,434
equipment Machinery and
Mesin dan peralatan 129,797,690
7,101,472 511,550 136,387,612
equipment Peralatan lain
619,544 4,962
- 624,506
Other equipment 434,569,889
40,166,571 408,637 474,327,823
Aset sewa pembiayaan Under finance leases
Transportation Alat pengangkutan
327,353 -
327,353 -
equipment Nilai buku bersih
259,990,067 247,142,103
Net book value
2016 Annual Report
PT Bayan Resources Tbk
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 11. ASET TETAP lanjutan
11. FIXED ASSETS continued