UTANG PAJAK TAXES PAYABLE
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 94 - Perseroan ditunjuk sebagai Wajib Pajak Pungut
“WAPU” Pajak Pertambahan Nilai berdasarkan Peraturan Menteri Keuangan PMK Nomor:
85PMK.032012 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak Pertambahan
Nilai oleh Direktorat Jenderal Pajak pada tanggal 20 Juni 2012, yang berlaku efektif per tanggal
1 Juli 2012. The Company was appointed as a value added tax
collector WAPU based on the Ministry of Finance regulation PMK Number: 85PMK.032012
concerning the appointment of State Owned Enterprises as WAPU VAT by Directorate General
of Taxes DGT on June 20, 2012, effective on July 1, 2012.
Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp 41.452.329
untuk denda atas keterlambatan pelaporan pajak pertambahan nilai untuk tahun pajak 2003 dan 2002.
Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006, Direktorat Jenderal Pajak
mengkonfirmasikan bahwa tidak adanya surat permohonan resmi untuk perpanjangan ijin
sentralisasi pajak pertambahan nilai dapat menyebabkan SP dianggap menerapkan
desentralisasi dalam administrasi pajak pertambahan nilai.
Value added tax payable includes SP’s provision for tax penalties amounting to Rp
41,452,329 arising from the late reporting of value added tax
for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the
Directorate General of Taxation confirmed that in the absence of a formal application letter for
extension of centralization for its value added tax administration, SP would be deemed as applying
decentralization for value added tax purposes.
Pada tanggal 31 Maret 2015, SP telah mengakui pendapatan lain-lain dari estimasi penyisihan denda
atas keterlambatan pembayaran pajak pertambahan nilai 2003 dan 2002 sehubungan dengan
kadaluwarsa masa pajak. In March 31, 2015, SP has recognized other
income from an estimated provision for tax penalties arising from the late reporting of value
added tax for 2003 and 2002 as it was already expired.
26. UANG MUKA PENJUALAN 26. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak SP, ST, KIG,
UTSG dan SPB dalam rangka penjualan semen, tanah kawasan industri, pekerjaan reklamasi, dan
beton siap pakai. Sales advances represent receipts from
subsidiaries’ SP, ST, KIG, UTSG and SPB customers for sales of cement, industrial real estate
land, reclamation service, and readymix concrete.
27. PROVISI JANGKA PANJANG 27. LONG-TERM PROVISIONS
Jumlah Peningkatan
Nilai Provisi
yang terjadi selama
Nilai tercatat awal
tambahan dan dibebankan
periode berjalan tercatat akhir
Beginning Additional
Amount realized Increase during
Ending balance
provision and expense
the period balance
Restorasi tanah tambang 99.823.896
2.229.355 1.396.271
1.471.735 102.128.715
Quarry restoration Estimasi biaya pembongkaran
Estimated cost of dismantling aset tetap
75.241.057 341.516
- 976.552
76.559.125 of fixed assets
Jumlah 175.064.953
2.570.872 1.396.271
2.448.287 178.687.840
Total
Jumlah Peningkatan
Nilai Provisi
yang terjadi selama
Nilai tercatat awal
tambahan dan dibebankan
tahun berjalan tercatat akhir
Beginning Additional
Amount realized Increase during
Ending balance
provision and expense
the year balance
Restorasi tanah tambang 89.430.428
15.968.722 11.146.983
5.571.729 99.823.896
Quarry restoration Estimasi biaya pembongkaran
Estimated cost of dismantling aset tetap
68.191.667 2.226.615
- 4.822.775
75.241.057 of fixed assets
Jumlah 157.622.095
18.195.338 11.146.983
10.394.503 175.064.953
Total
31 Maret 2015 March 31, 2015 Unaudited
31 Desember 2014 December 31, 2014 Unaudited
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 95 - Restorasi tanah tambang dilakukan setiap tahun
sesuai dengan rencana reklamasi yang disampaikan kepada otoritas terkait. Pembongkaran aset tetap
akan dilakukan pada saat selesainya masa sewa lahan terkait aset tetap tersebut.
Quarry restoration is carried out every year based on restoration plan reported to the authority.
Dismantling of fixed assets will be realized at the end of land rent period of related fixed assets.
28. MODAL SAHAM 28. SHARE CAPITAL
Sesuai dengan daftar pemegang saham yang dikeluarkan oleh Biro Administrasi Efek, PT Datindo
Entrycom, susunan pemegang saham Perseroan pada tanggal 31 Maret 2015 dan 31 Desember 2014
adalah sebagai berikut: Based on the list of shareholders issued by the
Securities Administration Bureau, PT Datindo Entrycom, the Company’s shareholders and their
ownership interests as of March 31, 2015 and December 31, 2014 are as follows:
Saham ribuan lembar
Nilai Nominal Shares
Saham thousand
Par value of Kepemilikan
of shares shares
Ownership Government of the Republic
Pemerintah Republik Indonesia 3.025.406
302.540.600 51,01
of Indonesia Masyarakat masing-masing
dibawah 5 2.906.114
290.611.400 48,99
Public below 5 each Jumlah
5.931.520 593.152.000
100,00 Total
March 31, 2015 and December 31, 2014 31 Maret 2015 dan 31 Desember 2014
29. TAMBAHAN MODAL DISETOR 29. ADDITIONAL PAID-IN CAPITAL
Pada 31 Maret 2015 dan 31 Desember 2014, akun ini terdiri dari:
As of March 31, 2015 and December 31, 2014, this account represents:
31 Maret 31 Desember
March 31, December 31,
2015 2014
Unaudited Unaudited
Agio saham 1.252.065.600
1.252.065.600 Share premium
Biaya emisi efek ekuitas 4.710.160
4.710.160 Share issuance costs
Selisih nilai perolehan dengan hasil Difference between the cost and the
penjualan saham yang diperoleh proceeds from the sale of treasury
kembali 210.902.460
210.902.460 stock
Jumlah 1.458.257.900
1.458.257.900 Total
Pada tahun 1990, Perseroan melakukan penjualan 40.000.000 saham bernilai Rp40.000.000 melalui
penawaran umum kepada masyarakat. Hasil penjualan adalah Rp280.000.000. Perseroan
mencatat modal disetor Rp40.000.000 dan jumlah agio saham sebesar Rp240.000.000.
In 1990, the Company sold 40,000,000 shares with a nominal value of Rp40,000,000 through a public
offering. The proceeds were Rp280,000,000 of which Rp40,000,000 was recorded as paid-up
capital and Rp240,000,000 was recorded as additional paid-in capital.
Pada tahun 1995, Perseroan melakukan penjualan 444.864.000 saham bernilai nominal Rp444.864.000
melalui penawaran umum terbatas kepada masyarakat dengan hak memesan efek terlebih
dahulu. Hasil penjualan adalah sebesar Rp1.456.929.600. Perseroan mencatat modal
disetor Rp444.864.000 dan Rp1.012.065.600 sebagai agio saham.
In 1995, the Company sold 444,864,000 shares with a nominal value of Rp444,864,000 through a
public offering with pre-emptive rights. The proceeds were Rp1,456,929,600 of which
Rp444,864,000 was recorded as paid-up capital and Rp1,012,065,600 was recorded as additional
paid-in capital.