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 Based on act no. 13 year 1992 concerning of railways as has been replaced by the act of no. 23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