The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
INTERIM Tanggal 30 Juni 2015 dan
untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut
Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of June 30, 2015 and for the Six-month Period
Then Ended Expressed In Thousands of Rupiah,
Unless Otherwise Stated
92
18. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
18. ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
a. Beban akrual merupakan akrual atas: a. Accrued expenses represent accruals for:
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
Biaya program 99.948.414
105.716.205 Program cost
Biaya transmisi 21.177.947
16.863.950 Transmission cost
Komisi 14.765.048
19.606.169 Commission
Jasa konsultan 6.776.577
7.405.915 Consultant fees
Listrik, air dan telepon 1.718.642
4.345.135 Electricity, water and telephone
Biaya sewa 775.460
1.094.203 Rental cost
Bunga pinjaman 742.638
2.081.756 Interest on loans
Beban transponder 574.689
2.878.320 Transponder cost
Asuransi 237.899
1.626.188 Insurance
Lain-lain 34.229.215
50.295.997 Others
Total 180.946.529
211.913.838 Total
b. Liabilitas imbalan kerja jangka pendek sebesar Rp96.549.324 dan Rp131.042.434 masing-
masing pada tanggal 30 Juni 2015 dan 31 Desember 2014 terdiri dari akrual beban gaji
dan tunjangan karyawan. b. Short-term employee
benefits liabilities amounting
to Rp96,549,324 and
Rp131,042,434 as of June 30, 2015 and December 31, 2014, respectively, consist of
accrual for employee salaries and benefits.
19. PERPAJAKAN 19. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
Pajak dibayar di muka terdiri dari: Prepaid taxes consist of:
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
Pajak Pertambahan Nilai 71.675.200
67.834.785 Value Added Tax
Total 71.675.200
67.834.785 Total
b. Utang Pajak b. Taxes Payable
Utang pajak terdiri dari:
Taxes payable consists of:
30 Juni 2015 31 Desember 2014 June 30, 2015
December 31, 2014
Pajak Pertambahan Nilai 45.741.450
27.403.822 Value Added Tax
Pajak Penghasilan Income Taxes
Pasal 21 8.570.755
10.596.605 Article 21
Pasal 23 6.540.103
3.180.636 Article 23
Pasal 25 23.739.010
25.671.155 Article 25
Pasal 29 97.548.780
79.537.488 Article 29
Pasal 26 4.775.609
4.078.603 Article 26
Pajak Penghasilan Final 1.660.852
1.112.491 Final Income Tax
Lain-lain 215.085
- Others
Total 188.791.644
151.580.800 Total
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
INTERIM Tanggal 30 Juni 2015 dan
untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut
Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of June 30, 2015 and for the Six-month Period
Then Ended Expressed In Thousands of Rupiah,
Unless Otherwise Stated
93
19. PERPAJAKAN lanjutan 19. TAXATION continued
Rincian klaim atas pengembalian pajak pada tanggal 30 Juni 2015 dan 31 Desember 2014 adalah sebagai
berikut: The details of estimated claims for tax refund as of
June 30, 2015 and December 31, 2014 are as follows:
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
Klaim atas pengembalian pajak Claims for tax refund
Penghasilan Badan: Income Taxes:
Perusahaan Company
2014 11.693.633
11.693.633 2014
Entitas anak Subsidiaries
2015 16.296.777
- 2015
2014 16.728.260
16.728.260 2014
2013 13.482.449
20.310.800 2013
Total 58.201.119
48.732.693 Total
20. PINJAMAN JANGKA PANJANG 20. LONG-TERM PAYABLES
Pinjaman jangka panjang terdiri dari pinjaman bank dan utang sewa pembiayaan. Rincian atas pinjaman
bank adalah sebagai berikut: Long-term payables consist of bank loans and
finance lease payables. The details of bank loans are as follows:
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
Pinjaman bank Bank loans
PT Bank Central Asia Tbk 220.765.701
1.326.836.890 PT Bank Central Asia Tbk
Bangkok Bank Public Co. Ltd., Thailand -
346.084.373 Bangkok Bank Public Co. Ltd., Thailand
The Siam Commercial Bank The Siam Commercial Bank
Public Co. Ltd., Thailand -
16.470.369 Public Co. Ltd., Thailand
Subtotal 220.765.701
1.689.391.632 Sub-total
Dikurangi bagian yang akan jatuh tempo dalam waktu satu tahun:
Less current maturities: PT Bank Central Asia Tbk
19.661.964 295.607.321
PT Bank Central Asia Tbk Bangkok Bank Public Co. Ltd., Thailand
- 88.727.163
Bangkok Bank Public Co. Ltd., Thailand The Siam Commercial Bank
The Siam Commercial Bank Public Co. Ltd., Thailand
- 6.727.510
Public Co. Ltd., Thailand Subtotal
19.661.964 391.061.994
Sub-total Setelah dikurangi bagian yang akan jatuh
tempo dalam waktu satu tahun: Net of current maturities:
PT Bank Central Asia Tbk 201.103.737
1.031.229.569 PT Bank Central Asia Tbk
Bangkok Bank Public Co. Ltd., Thailand -
257.357.210 Bangkok Bank Public Co. Ltd., Thailand
The Siam Commercial Bank The Siam Commercial Bank
Public Co. Ltd., Thailand -
9.742.859 Public Co. Ltd., Thailand
Neto 201.103.737
1.298.329.638 Net
