Instrumen Keuangan Financial Instruments

249 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated Suku Cadang Sarana Gerak: Moveable facility spare parts Suku Cadang Lokomotif Locomotive spare parts Pelumas Lubricant Lain-Lain Sarana Others facility Bahan Baku Raw materials Bahan Bakar Fuel Batu Bara Coal Jumlah suku cadang sarana gerak Total moveable facility spare parts Suku Cadang Prasarana Pokok: Main infrastructure spare parts Rel Rail Wesel Switch-rail Peralatan Elektronik Listrik Electronic equipment electricity Peralatan Sinyal Signal equipment Alat Penambat Fastening tools Peralatan Telekomunikasi Communication equipment Cat Paint Bantalan Underpinning Jembatan Bridge Pintu Jalan Perlintasan Cross-bar-crossing Bahan Bangunan Building materials Jumlah suku cadang prasarana pokok Total main infrastructure spare parts Persediaan Fasilitas: Inventory facilities: Kertas Paper Suku Cadang Fasilitas Facility spare parts Lain-lain Others Persediaan - Entitas Anak Inventory - Subsidiaries Jumlah persediaan fasilitas Total inventory facilities Persediaan Dalam Perjalanan Inventory in transit Jumlah persediaan Total inventory Spare parts of the moveable facilities represent spare parts which are needed for routine maintenance of locomotives, trains and wagons that done in Balai Yasa and Dipo has various operational areas and regional divisions. 374.184.259.109 348.724.216.528 13.385.266.973 10.522.753.644 10.877.265.153 10.834.487.395 355.075.233 468.749.747 7.207.843.108 14.735.393.169 3.906.063.414 15.094.612.068 97.685.092 117.170.660 409.658.382.849 Suku cadang sarana gerak merupakan suku cadang yang diperlukan untuk perawatan rutin berkala armada lokomotif, kereta dan gerbong yang dilakukan di Balai Yasa dan Dipo Perusahaan yang tersebar di beberapa Daerah Operasi dan Divisi Regional. Main infrastructure spare parts needed for maintenance or repairs for damage that occurs in the main infrastructure includes a railway-road, bridge, cross-bar- crossing, signal, electric installation and communication installation. Based on act no. 13 year 1992 concerning of railways as has been replaced by the act of no. 23 year 2007 dated april 25, 2007 about the Railways, Organisers of the infrastructure of railway is obliged to take care of the infrastructure of railway in order to remain viable operation. Persediaan dalam perjalanan merupakan pembelian persediaan impor. Inventories in transit are purchase of imported inventories. Perusahaan tidak mengasuransikan persediaan terhadap resiko kecelakaan, kebakaran dan jenis resiko kerugian lainnya. The Companys does not insure the inventories against the risk of accidents, fire and other types of risk of loss. 10.474.231.754 11.793.451.080 24.174.929.040 - 692.500.147.012 561.584.397.901 364.387.450 364.387.450 2.696.916.937 - 7.412.927.367 11.349.384.402 - 79.679.228 248.192.603.369 149.762.313.357 56.474.648.254 31.213.183.092 22.382.531.406 12.532.197.383 5.279.149.721 5.375.122.306 4.556.770.216 3.510.357.613 4.156.228.687 2.161.658.006 3.489.317.575 2.993.786.797 1.296.134.939 836.248.981 275.419.365 3.628.036.312 6.241.895.786 1.418.286.903 400.028.633.464 146.452.367.428 82.857.750.976 2011 2012 Suku cadang prasarana pokok diperlukan untuk perawatan atau perbaikan atas kerusakan yang terjadi pada prasarana pokok yang meliputi jalan rel kereta api, jembatan, perlintasan, persinyalan, instalasi listrik dan instalasi komunikasi. Sesuai Undang-undang No. 13 tahun 1992 tentang Perkeretaapian sebagaimana telah diganti dengan Undang-Undang No. 23 tahun 2007 tanggal 25 April 2007 tentang Perkeretaapian, Penyelenggara prasarana perkeretaapian wajib merawat prasarana perkeretaapian agar tetap layak operasi. 250 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated 12. PENDAPATAN YANG MASIH AKAN DITERIMA 12. ACCRUED INCOME Subsidi PSO PSO subsidy Jasa Angkutan Barang Service transportation of goods Lainnya Others Pendapatan bunga deposito Time deposit interest income Jumlah Total Public Service Obligation PSO Public Service Obligation PSO 13. UANG MUKA 13. ADVANCES Uang Muka pada Pihak Ketiga Advance to third parties Uang Muka Dinas Official advance Uang Muka Lain-Lain Other advance Jumlah Total 14. PERPAJAKAN 14. TAXATION a. Pajak Dibayar Dimuka a. Prepaid Tax Pajak Penghasilan Income tax Pajak Penghasilan Pasal 22 Income tax article 22 Pajak Penghasilan Pasal 23 Income tax article 23 Pajak Penghasilan Pasal 28 A lebih bayar Income tax article 28 A over payment Sub jumlah dipindahkan Sub total transferred 2011 Official advances is to make advances for purposes of financing the purchase of fuel, the KA crew personally emolument, rinja advances and to urge. 211.209.589 - 2011 Others Advances is advances to solution of corporate card in PT Kereta Api Indonesia Persero. 2012 10.827.465 855.485.083 445.873.232 1.029.871.024 1.312.185.780 1.241.080.613 152.468.942.728 5.508.877.233 3.022.176.822 495.318.858 2.199.921.113 - 714.767.123 142.623.598.932 158.405.807.786 131.252.247.412 24.295.711 4.782.471.653 10.545.882.957 101.943.363 - Uang muka pada pihak ketiga merupakan uang muka Perusahaan untuk pembelian barang termasuk pembelian 44 unit lokomotif kepada PT Transavia Utama Electro Motive Diesel. Advance to Third Parties are Company advance to purchase goods including 44 unit locomotive to PT Transavia Utama Electro Motive Diesel. Piutang dari pemerintah adalah sehubungan subsidi PSO yang masih harus diterima tahun 2012 sebesar Rp.136.619.402.841 merupakan tagihan atas subsidi PSO Triwulan IV Tahun 2012 sesuai dengan Perjanjian Nomor : PL.102.A.199DJKA812 dan No. HK.221VIII33KA-2012 tentang Penyelenggaraan Kewajiban Pelayanan Umum Bidang Angkutan Kereta Api Kelas Ekonomi PSO Tahun Anggaran 2012 antara Direktorat Jenderal Perkeretaapian dengan PT Kereta Api Indonesia Persero. Receivables from the Government is related to PSO subsidies. The ammount accrued as at 31 December 2012 is Rp.136.619.402.841 that represents claim for Fourth Quarter 2012 PSO subsidies under the Agreement Number: PL.102.A.199DJKA812 and Number: HK.221VIII33KA-2012 on the Implementation of Public Service Obligation PSO of Economics Class for Fiscal Year 2012 dated between Director General of Railways with PT Kereta Api Indonesia Persero. 2012 136.136.662.428 10.570.178.668 2012 2011 Uang muka dinas merupakan pengambilan uang muka untuk keperluan pembiayaan pembelian BBM, riden personal atas emolumen awak KA, uang muka rinja dan untuk keperluan mendesak. Uang Muka lain-lain merupakan uang muka atas penyelesaian corporate card PT Kereta Api Indonesia Persero. 136.619.402.841 251 Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011 PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated Sub jumlah pindahan Sub total transfer Pajak Lainnya Other Tax Pajak Pertambahan Nilai Value added tax Jumlah pajak dibayar dimuka Total prepaid tax b. Utang Pajak b. Taxes Payable Pajak Penghasilan: Income tax: Pajak Penghasilan Pasal 21 Income tax article 21 Pajak Penghasilan Pasal 2326 Income tax article 2326 Pajak Penghasilan pasal 25 Income tax article 25 Pajak Penghasilan pasal 29 Income tax article 29 Pajak Lainnya: Other tax: Pajak Pertambahan Nilai Value added tax Pajak lainnya Other tax Jumlah utang pajak Total taxes payable 85.574.190.357 84.249.310.677 66.324.021.365 5.648.142.960 10.649.293.201 39.521.439.907 125.647.011.688 81.214.631.007 Perusahaan menerima surat konfirmasi Daftar Sisa Tagihan Pajak dari Direktorat Jenderal Pajak Kantor Pelayanan Pajak Badan Usaha Milik Negara, atas surat Ketetapan Pajak Surat Tagihan pajak dengan rincian sebagai berikut: Company received a letter of confirmation from the List of Tax Collection of Tax Time Tax Office Directorate General of State-Owned Enterprises, for an assessment tax invoice with details as follows: 11.682.767.023 6.323.795.914 97.256.957.380 90.573.106.591 222.903.969.068 171.787.737.598 Pada tahun 2012, KPP BUMN menerbitkan 10 SKP Kurang Bayar SKPKB pada bulan Agustus 2012 sebesar Rp7.504.997.401 dan 2 STP pada bulan Mei 2012 sebesar Rp.44.827.435 dan November 2012 sebesar Rp.539.953.603 atas koreksi PPN masukan konfirmasi negatif pemeriksaan 2009 dan bunga PPN ekualisasi omset dengan PPN keluaran yang dilaporkan. In the 2012, KPP BUMN issued 10 tax letters underpayment assessment on August 2012 amounting to Rp7.504.997.401 and 2 STP on May 2012 amounting to Rp.44.827.435 and November 2012 amounting to Rp.539.953.603 for VAT correction negative confirmation of tax audit and interest of equalization VAT turnover with reported VAT out. Dalam pemeriksaan pajak atas SPT PPh Badan tahun pajak 2009, KPP BUMN melakukan sejumlah koreksi fiskal, termasuk koreksi sebesar Rp.50.085.379.492 terhadap penyusutan atas Aset BPYBDS. Pada tanggal 22 Agustus 2011, Perusahaan mengajukan Surat Keberatan Pajak kepada KPP BUMN atas SKPLB PPh Badan tahun Pajak 2009 tersebut berkaitan dengan sejumlah koreksi fiskal. Sampai dengan Laporan ini diterbitkan, Surat Keputusan atas Surat Keberatan Pajak yang diajukan Perusahaan belum dikeluarkan oleh KPP BUMN. During tax audit on Corporate Income Tax of FY 2009, KPP BUMN made a number of fiscal corrections, including correction in the amount of Rp.50.085.379.492 against depreciation on BPYBDS Assets. On August 22, 2011 the Company filed Tax Objection Letter to KPP BUMN against SKPLB of Corporate Income Tax of FY 2009 in connection with several fiscal corrections. Until the date of this report, Decision Letter on Tax Objection Letter filed by the Company has not been issued by KPP BUMN. 23.598.918.404 2012 2011 46.094.207.285 2012 2011 1.312.185.780 1.241.080.613 42.465.344.168 33.906.372.805 2.579.489.837 2.138.675.335 41.153.158.388 22.357.837.791