Income tax expenses continued
d. Aset pajak tangguhan
d. Deferred tax assets
1 Januari Beban kredit 31 Desember Beban kredit 31 Desember January pajakTax December pajakTax December 2013 charge credit 2013 charge credit 2014 Provisi penurunan nilai Provision for impairment aset keuangan 16,587 13,961 30,548 6,709 37,257 of financial assets Provision for inventory Provisi persediaan usang 3,456 1,313 4,769 3,349 8,118 obsolescence Penyisihan untuk kontrak Provision for onerous memberatkan 3,980 3,980 - - - contract Penyusutan aset tetap 52,905 1,493 51,412 4,936 46,476 Fixed assets depreciation Provision for employee Penyisihan imbalan kerja 8,562 1,092 7,470 1,412 8,882 benefits Bonus masih harus dibayar 10,157 12,994 23,151 2,065 25,216 Accrual bonus Lain-lain masing-masing Others dibawah Rp5miliar 7,398 2,048 5,350 227 5,123 each below Rp5 billion Jumlah 103,045 19,655 122,700 8,372 131,072 Totale. Administrasi
e. Administration
Berdasarkan Undang-undang Perpajakan yang berlaku di Indonesia, perusahaan-perusahaan di dalam Grup menghitung dan membayar sendiri besarnya jumlah pajak yang terutang. Direktorat menetapkan atau mengubah liabilitas pajak dalam batas waktu sepuluh tahun sejak saat terutangnya pajak atau akhir tahun 2013, mana yang lebih awal. Ketentuan baru yang diberlakukan terhadap tahun pajak 2008 dan tahun-tahun selanjutnya menentukan bahwa DJP dapat menetapkan dan mengubah liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terutangnya pajak. Under the taxation laws of Indonesia, companies within the Group calculate and pay tax on the basis of self assessment. The Directorate taxes within ten years of the time the tax becomes due, or until the end of 2013, whichever is earlier. There are new rules applicable to the fiscal year 2008 and subsequent years stipulating that the DGT may assess or amend taxes within five years of the time the tax becomes due.f. Surat ketetapan dan tagihan pajak
f. Tax assessment and collection letters
Selama tahun 2014, Grup menerima kelebihan pembayaran pajak atas beberapa jenis pajak untuk tahun 2012. Setelah dikurangi dengan pemindahbukuan atas kurang bayar beberapa jenis pajak untuk tahun pajak yang sama, jumlah bersih pengembalian kelebihan pajak yang diterima adalah Rp84.926. During 2014, the Group received overpayment of various tax for fiscal year 2012. After being overbooked with underpayment of various taxes applicable in the same year, the net refund received from the overpayment amounted to Rp84,926. Setelah tanggal laporan posisi keuangan, Perusahaan menerima kelebihan pembayaran pajak lihat Catatan 36. Subsequent to statement of financial position date, the Company received overpayment of tax see Note 36. 250 PT Elnusa Tbk Laporan Tahunan 2014 Annual Report PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 18. AKRUAL 18. ACCRUAL 2014 2013 Jasa sub-kontrak 304,411 314,210 Sub-contract services Beban proyek 198,708 251,460 Project expenses Kewajiban imbalan karyawan Short-term jangka pendek 112,538 95,083 employee benefit Sewa dan fasilitas kantor 72,234 72,798 Rental and office facilities Pembelian persediaan 23,494 5,008 Purchase of inventories Jasa profesional 14,741 8,979 Professional fees Bunga 1,518 185 Interests Lain-lain masing-masing Others each Di bawah Rp1 miliar 35,319 34,985 below Rp1 billion 762,963 782,708 19. PINJAMAN JANGKA PANJANG 19. LONG-TERM LOANS 2014 2013 Dolar AS US Dollar Pinjaman sindikasi AS25.000.000 Syndicated loan US25,000,000 2013: AS60.326.225 311,000 735,317 2013: US60,326,225 BTMU AS9.746.078 BTMU US9,746,078 2013: AS1.576.107 121,241 19,211 2013: US1,576,107 Natixis 2013: AS343.454 - 4,186 Natixis 2013: US343,454 432,241 758,714 Rupiah Rupiah PT Bank Negara Indonesia PT Bank Negara Indonesia Syariah 7,612 9,011 Syariah Lain-lain masing-masing Other each di bawah Rp5 miliar 788 2,858 below Rp5 billion 8,400 11,869 Jumlah pinjaman bank 440,641 770,583 Total bank loans Dikurangi jumlah biaya pinjaman 4,977 6,230 Less costs of loan Jumlah 435,664 764,353 Total Bagian jangka pendek: Current portion: Pinjaman bank 190,588 271,909 Bank loans Biaya pinjaman yang belum Unamortised costs of diamortisasi 3,792 3,329 loans Jumlah bagian jangka pendek 186,796 268,580 Total current portion Bagian jangka panjang: Long-term portion Pinjaman bank 250,053 498,674 Bank loans Biaya pinjaman yang belum Unamortised costs diamortisasi 1,185 2,901 of loans Jumlah jangka panjang 248,868 495,773 Total non-current portionParts
» Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Kalimantan Timur DKI Jakarta Jawa Barat Jawa Timur Sulawesi Tengah Papua Barat
» Rekrutmen Reguler Gunung Sardjono Hadi
» Operaion, Crew, Humas HSE Trainee Program
» Regular Recruitment Gunung Sardjono Hadi
» People - producing competent workforce who are able to
» Level Performance, yaitu fungsi pengawasan dimana
» Level Conformance, yaitu berupa pelaksanaan kegiatan
» Gunung Sardjono Hadi Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Water Consumpion Akivitas Kepedulian Lingkungan
» Environmental Concern Aciviies Gunung Sardjono Hadi
» Emergency Response Melalui Gunung Sardjono Hadi
» Emergency Response Gunung Sardjono Hadi
» Kampanye HSE Gunung Sardjono Hadi
» HSE Online Gunung Sardjono Hadi
» Pelaihan Kompetensi HSE Gunung Sardjono Hadi
» Peningkatan Kompetensi Personil dengan Mandatory Training
» Program Pembinaan, Pemantauan dan Implementasi QHSE Anak Perusahaan
» Pelaksanaan Contractor Safety Management System CSMS
» HSE Campaign Gunung Sardjono Hadi
» HSE Competence Training Mandatory training to all Company’s employees to
» Personnel Competence Improvement with Mandatory
» QHSE Management, Monitoring and Implementaion Program in the Subsidiaries
» Contractor Safety Management System CSMS Implementaion
» Pelaihan Kompetensi Defensive Driving untuk Pengemudi
» Defensive Driving for Drivers Competence Training
» Keterlibatan Masyarakat Lokal dalam Kegiatan Operasional
» Pemberdayaan Komunitas Berkelanjutan Perseroan menyadari bahwa selain pelibatan masyarakat
» Involvement of Local Communiies in Operaions Aciviies
» Bidang Pendidikan • Taman Belajar Elnusa TBE
» Bidang Kesehatan • Aksi Donor Darah
» Educaion • Taman Belajar Elnusa TBE
» Health • Blood Donaion Sustainable Community Empowerment
» Bidang Ekonomi • Tabung Hikmah Mandiri
» Economy • Tabung Hikmah Mandiri
» Implementasi dan Audit Standar Jasa Perseroan dengan ISO 9001 dan OHSAS 18001
» Survei Kepuasan Pelanggan Gunung Sardjono Hadi
» Quality Improvement Perseroan memahami bahwa bertahannya perusahaan
» Implemented and Audited the Company’s Services Standards with ISO 9001 and OHSAS 18001
» Customer Saisfacion Survey Gunung Sardjono Hadi
» Non-Conformity Product NCP Gunung Sardjono Hadi
» Quality Improvement Gunung Sardjono Hadi
» Pendirian Perusahaan dan Informasi Umum
» Establishment of the Company and General
» Penawaran Umum Saham GENERAL continued
» Public Offering of Shares Dewan Komisaris, Direksi, Komite Audit
» Dewan Komisaris, Direksi, Komite Audit
» Board of Commissioners, Directors, Audit Entitas anak Subsidiaries
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Entitas anak lanjutan GENERAL continued
» Dasar Basis of preparation of the consolidated
» Perubahan Changes IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip-prinsip konsolidasi Principles of consolidation Entitas anak Subsidiaries
» Principles of consolidation continued i.
» Principles of consolidation continued ii. Entitas asosiasi lanjutan
» Kas, IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Cash, IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset keuangan Financial assets
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Aset takberwujud IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Intangible assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa Lease IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Lease continued Properti investasi Investment property
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of non-financial assets continued
» Utang usaha dan utang lain-lain
» Trade and other payables Pinjaman Borrowings
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja Employee benefits
» Pajak penghasilan kini dan tangguhan Current and deferred income tax
» Current and deferred income tax continued
» Operation segments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» ESTIMASI CRITICAL Gunung Sardjono Hadi
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan Gunung Sardjono Hadi
» TRADE RECEIVABLES Gunung Sardjono Hadi
» ASET KEUANGAN LANCAR LAINNYA
» OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Gunung Sardjono Hadi
» UANG MUKA Gunung Sardjono Hadi
» ADVANCE PAYMENTS Gunung Sardjono Hadi
» BIAYA DIBAYAR DIMUKA Gunung Sardjono Hadi
» PREPAYMENTS Gunung Sardjono Hadi
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» INVESTASI DALAM SAHAM INVESTMENT IN SHARES
» INVESTASI DALAM SAHAM lanjutan INVESTMENT IN SHARES continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAK BERWUJUD lanjutan INTANGIBLE ASSETS continued PROPERTI INVESTASI INVESTMENT PROPERTY
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued
» LIABILITAS KEUANGAN LAINNYA OTHER CURRENT FINANCIAL LIABILITIES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable Beban pajak penghasilan Income tax expenses
» Beban pajak penghasilan lanjutan Income tax expenses continued
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Aset pajak tangguhan Deferred tax assets
» Administrasi Administration PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan dan tagihan pajak Tax assessment and collection letters
» AKRUAL ACCRUAL PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» IMBALAN KARYAWAN EMPLOYEE BENEFITS
» IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFITS continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLING INTEREST continued PENDAPATAN REVENUE
» PENDAPATAN lanjutan REVENUE continued BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN, Gunung Sardjono Hadi
» BEBAN KEUANGAN FINANCE COSTS
» LAIN-LAIN OTHERS Gunung Sardjono Hadi
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI Gunung Sardjono Hadi
» RELATED PARTIES INFORMATION continued
» PERJANJIAN PENTING, Gunung Sardjono Hadi
» PERJANJIAN PENTING, INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
» ASET DAN LIABILITAS Gunung Sardjono Hadi
» MONETARY ASSETS Gunung Sardjono Hadi
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
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