PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
Lanjutan Continued
33
2016 2015
USD USD
Deposito Berjangka - Pihak Ketiga Time Deposits - Third Parties
US Do lar US Dollar PT Ban k QNB Kesaw an Tb k
2,400,000 3,449,790
PT Ban k Neg ar a In d o n esia Per ser o Tb k 2,000,000
1,700,000 PT Ban k OCBC NISP Tb k
1,000,000 1,500,000
PT Ban k Man d ir i Per ser o Tb k --
373,000 Ru p iah
PT Ban k Neg ar a In d o n esia Per ser o Tb k 2015: Rp 13,000,000,000 --
942,370 PT Ban k Man d ir i Per ser o Tb k 2015: Rp 5,500,000,000
-- 398,695
Su b To t al 5,400,000
8,363,855
Total 15,413,079
16,205,162
Tin g kat Bu n g a Ko n t r akt u al Dep o sit o Contractual Interest Rates on Time Deposits US Do lar US Dollar
0.5 - 1.75 0.75 - 2.5
Ru p iah --
6.00 - 7.25 Per io d e Jat u h Tem p o Dep o sit o Maturity Period of Time Deposits
1 b u lan month 1 b u lan month
5. Piutang Usaha 5. Accounts Receivable
a. Berdasarkan Pelanggan a. By Customers
2016 2015
USD USD
Pihak Berelasi Cat at an 9
3,871,991 4,299,721
Related Parties Note 9 Pihak Ketiga
Third Parties
In d u st r i Min yak d an Gas 12,205,348
17,075,635 Oil and Gas Industry
In d u st r i No n Min yak d an Gas 11,532,048
12,092,550 Non Oil and Gas Industry
To t al 23,737,396
29,168,185 Total
Dikurangi : Pen yisih an Pen u r u n an Nilai 2,514,412
9,472,562 Less: Allowances for Impairment
Su b To t al Pih ak Ket ig a 21,222,984
19,695,623 Sub Total Third Parties
Total Bersih 25,094,975
23,995,344 Net
b. Berdasarkan Umur b. By Aging Categories
2016 2015
USD USD
Belu m Jat u h Tem p o 14,260,351
13,458,890 Not Yet Due
Telah Jat u h Tem p o Over Due
1 - 30 Har i 3,888,282
4,161,086 1 - 30 Days
31 - 90 Har i 1,681,393
2,727,539 31 - 90 Days
Leb ih d ar i 90 h ar i 7,779,361
13,120,391 Over 90 Days
To t al 27,609,387
33,467,906 Total
Dikurangi : Pen yisih an Pen u r u n an Nilai 2,514,412
9,472,562 Less: Allowances for Impairment
Total Bersih 25,094,975
23,995,344 Net
c. Berdasarkan Mata Uang
c. By Currencies
2016 2015
USD USD
US Do lar 22,784,857
31,759,457 US Dollar
Ru p iah 2016: Rp 64,822,382,293; Rupiah 2016: Rp64,822,382,293;
2015: Rp 23,504,933,589 4,824,530
1,703,873 2015: Rp23,504,933,589
Do lar Sin g ap u r a 2015: SGD6,474 --
4,576 Singapore Dollar 2015: SGD6,474
To t al 27,609,387
33,467,906 Total
Dikurangi : Pen yisih an Pen u r u n an Nilai 2,514,412
9,472,562 Less: Allowances for Impairment
Total Bersih 25,094,975
23,995,344 Net
449,790 700,000
500,000 373,000
942,370 398,695
363,855 205,162
2.5 7.25
onth
mers
Note 9
rties
Industry stry
Total ment
rties
Net
egories
t Due r Due
ays ays
ays Total
ment
Net
encies
US Dollar 82,293;
89 ,474
Total ment
Net
PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
Lanjutan Continued
34
Mutasi penyisihan penurunan nilai piutang adalah sebagai berikut:
The movement of allowance for impairment of accounts receivable are as follows:
2016 2015
USD USD
USD
Sald o Aw al 9,472,562
5,678,821 Beginning Balance
Pen am b ah an 637,721
3,827,411 Addition
Pen g h ap u san 7,585,770
-- Write off
Selisih Ku r s 10,101
33,670 Foreign Exchange
Saldo Akhir 2,514,412
9,472,562 Ending Balance
Manajemen berpendapat bahwa penyisihan tersebut cukup untuk menutupi risiko penurunan nilai piutang.
Management believes that the allowance for impairment is adequate to cover the possible
impairment risk of receivables.
Atas perjanjian sewa operasi kapal yang berlaku pada tanggal 31 Desember 2016, jumlah
pembayaran minimum di masa depan untuk periode sampai
dengan 1 tahun adalah
sebesar USD52,818,337
dan untuk periode lebih dari
1 tahun sampai 5 tahun adalah
sebesar USD53,819,600.
Based on the outstanding vessel charter contracts as of December 31, 2016, the total value of contract
for the period up to 1 year amounts
to USD52,818,337 and for the period of more than
1 year to 5 years amounts to USD53,819,600.
Sebagian piutang usaha dijadikan jaminan utang bank Catatan 16.
Part of accounts receivable is used as collateral for bank loan Note 16.
Tidak terdapat rental kontinjen dalam perjanjian sewa kapal.
There is no contingent rent under vessel charter agreement.
6. Perpajakan 6. Taxation
a. Pajak Dibayar Di Muka a. Prepaid Taxes
2016 2015
USD USD
Entitas Anak Subsidiaries
Pajak Pen g h asilan Income Tax
Pasal 21 744
3,217 Article 21
Pasal 23 20,078
304 Article 23
Pasal 28.a --
13,700 Article 28.a
Pajak Per t am b ah an Nilai 342,304
450,553 Value Added Tax
Tag ih an Pajak 1,095,099
33,527 Claim for Tax Refund
Total 1,458,225
501,301 Total
b. Beban Manfaat Pajak Penghasilan b. Income Taxes Expense
2016 2015
USD USD
Pajak Kini Current Tax
Per u sah aan 216,459
60,215 The Company
En t it as An ak 138,760
43,465 Subsidiaries
355,219 103,680
Pajak Tangguhan Deferred Tax
Per u sah aan 58,019
58,019 The Company
En t it as An ak 465,096
229,257 Subsidiaries
523,115 287,276
Total 878,334
183,596 Total
c. Pajak Kini c. Current Tax
Rekonsiliasi antara beban pajak penghasilan dan laba akuntansi sebelum pajak penghasilan adalah
sebagai berikut: A reconciliation between income tax expense with
income before tax is as follows:
PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
Lanjutan Continued
35
2016 2015
USD USD
Ru g i Seb elu m Pajak Men u r u t Loss Before Tax According to
Lap o r an Lab a Ru g i d an Pen g h asilan Consolidated Statements of Profit and Loss
Ko m p r eh en sif Lain Ko n so lid asian 22,061,333
9,936,563 and Other Comprehensive Income
Lab a Ru g i En t it as An ak Seb elu m Pajak 19,535,206
10,236,395 Income Loss Before Income Tax of Subsidiaries
Lab a Ru g i Seb elu m Pajak Pen g h asilan Per u sah aan 2,526,127
299,832 Income Loss Before Income Tax of the Company
Koreksi Fiskal Tax Correction
Bed a Wakt u Timing Differences
Pen u r u n an Nilai Aset 1,861,920
232,077 Impairment of Asset
Bed a Tet ap Permanent Differences
Bag ian Lab a Ru g i En t it as Aso siasi 78,797
1,643,312 Equity in Net Earning of Associates
Pen d ap at an Usah a yan g Diken akan Operating Revenue Subjected to
Pajak Pen g h asilan Fin al 9,570,343
2,304,869 Final Income Tax
Beb an Usah a at as Pen d ap at an yan g Operating Expenses on Revenue
Diken akan Pajak Pen g h asilan Fin al 11,238,048
3,657,132 Subjected to Final Income Tax
Penghasilan Kena Pajak 1,082,295
240,860 Taxable Income
Beb an Pajak Pen g h asilan Dih it u n g Current Tax Expense Calculated
Ber d asar kan Tar if Pajak yan g Ber laku 216,459
60,215 Based on Current Tax Rate
Dikurangi: Pajak Dibayar di Muka 130,442
47,296 Less : Prepaid Tax
Utang Pajak Penghasilan-Pasal 29 86,017
12,919 Income Tax Payable - Article 29
Sesuai dengan Undang-undang Perpajakan Indonesia, pajak penghasilan badan dihitung secara
tahunan untuk Perusahaan dan masing-masing entitas anak sebagai entitas hukum yang terpisah
laporan keuangan konsolidasian tidak dapat digunakan untuk menghitung pajak penghasilan
badan. In accordance with Indonesia Taxation Law,
corporate income tax is calculated for the Company and each of its subsidiaries in the understanding that
they are separate legal entities the consolidated financial statements are not permitted for computing
corporate income tax on an annual basis.
Perusahaan telah melaporkan SPT pajak penghasilan badan untuk tahun fiskal 2015 pada
bulan April 2016. Penghasilan kena pajak dan utang pajak penghasilan pasal 29 tahun 2015 dilaporkan
dalam mata uang Dolar AS. The Company has submitted the company’s income
tax returns for the 2015 fiscal year in April 2016. Taxable income and income tax payable article 29 for
the year 2015 is reported in US Dollar.
d. Utang Pajak d. Taxes Payable
2016 2015
USD USD
Perusahaan The Company
Pajak Pen g h asilan : Income Tax:
Pasal 15 5,262
-- Article 15
Pasal 21 21,983
49,057 Article 21
Pasal 23 531
1,615 Article 23
Pasal 4 2 246
239 Article 4 2
Pasal 29 86,017
12,919 Article 29
Pajak Per t am b ah an Nilai 5,681
78,522 Value Added Tax
119,720 142,352
Entitas Anak Subsidiaries
Pajak Pen g h asilan : Income Tax:
Pasal 15 42,935
71,344 Article 15
Pasal 21 95,153
125,019 Article 21
Pasal 2326 59,047
112,777 Article 2326
Pasal 29 127,581
27,381 Article 29
Pasal 4 2 584
210 Article 4 2
Pajak Per t am b ah an Nilai 258,976
379,692 Value Added Tax
584,276 716,423
Total 703,996
858,775 Total
Wintermar Wintermar
Pada tanggal 26 Januari 2016, Wintermar menerima hasil pemeriksaan PPN
tahun 2011 sebesar
Rp1.710.529,849 dan PPN tahun 2012 sebesar Rp1.655.686.000. Wintermar mengajukan keberatan
atas hasil pemeriksaan di atas. Sampai dengan tanggal penyelesaian laporan keuangan
On January
26, 2016, Wintermar received
assessment letters for PPN year 2011 with underpayment amount of Rp1,710,529,849 and PPN
Year 2012 with underpayment amount of
Rp1,655,686,000. Wintemar objected to the above assessment letters. Until the preparation date of
