Penurunan Nilai Aset Impairment of Assets
253
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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
Tarif Pajak Tax rate
▷ ▷
Taksiran Pajak Kini Entitas Induk Parent Entity current tax provision
Kredit Pajak: Tax deduction:
Pajak Penghasilan Pasal 22 Income Tax Article 22
Pajak Penghasilan Pasal 23 Income Tax Article 23
Pajak Penghasilan Pasal 25 Income Tax Article 25
Jumlah kredit pajak Total tax deduction
Kekurangan kelebihan pajak Tax deficiency excess
d. Rincian Beban Pendapatan Pajak d. Details of Expense Income Taxes
Entitas Induk: Parent Entity:
Beban Pajak Kini Current tax expense
Beban Pendapatan Pajak Tangguhan
Deferred tax expense income Jumlah Pendapatan Beban Pajak
Penghasilan Entitas Anak:
Subsidiary: Beban Pajak Kini
Current tax expense Beban Pendapatan Pajak
Tangguhan Deferred tax expense income
Jumlah Pendapatan Beban Pajak Penghasilan
Konsolidasian: Consolidated:
Beban Pajak Kini Current tax expense
Beban Pendapatan Pajak Tangguhan
Deferred tax expense income
Jumlah Pendapatan Beban Total income expense of income
Pajak Penghasilan tax
e. Pajak Tangguhan e. Deferred Tax
171.820.956 2.663.762.652
17.889.263.272 5.852.306.068
173.209.455.228 89.619.155.470
2.410.021.348 7.193.288.743
152.910.170.607 90.960.138.145
18.061.084.228 8.516.068.720
2.305.228.935 43.786.615.969
6.728.250.499 43.075.504.128
32.548.167.409 88.824.349.635
41.581.646.843 66.324.021.365
39.521.439.907
96.812.444.213
Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat
aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas.
Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut:
Deferred tax is calculated based on the effect of temporary
differences between
the carrying
amounts of assets and liabilities for financial reporting with tax bases of assets and liabilities.
Details of deferred tax assets and liabilities are as follows:
Total income expense of income tax Total income expense of income tax
155.148.371.000 81.103.086.750
155.148.371.000 81.103.086.750
25 x 620.593.484.000
25 x 324.412.347.000
2012 2011
2011 155.148.371.000
81.103.086.750 2.238.200.393
9.857.051.395 1.962.229.538
2012
170.799.433.880
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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
Entitas Induk: Parent Entity
Perbedaan Penyusutan Commercial and tax depreciation
komersial dan fiskal difference
Imbalan pasca kerja Post-employment benefit
obligation Amortisasi
Amortization Utang iuran pensiun sekaligus
Debt of pension dues paid at once Penurunan Nilai Persediaan
Impairment of inventory Penurunan Nilai aset
Impairment of assets Penyisihan piutang ragu-ragu
Allowance for doubtful account Entitas Anak:
Subsidiary Perbedaan Penyusutan
Depreciation expense komersial dan fiskal
commercial and fiscal Amortisasi
Amortization Rugi Fiskal
Fiscal loss Imbalan pasca kerja
Post-employment benefit obligation
Bonus Bonus
Jumlah aset liabilitas pajak Total assets liabilities deferred
tangguhan tax
Entitas Induk: Parent Entity
Perbedaan Penyusutan Commercial and tax depreciation
komersial dan fiskal difference
Imbalan pasca kerja Post-employment benefit
obligation Utang iuran pensiun sekaligus
Pension contribution payable- paid in whole
Penurunan Nilai Persediaan Impairment of inventory
Penurunan Nilai aset Impairment of assets
Penyisihan piutang ragu-ragu Allowance for doubtful account
Entitas Anak: Subsidiary
Perbedaan Penyusutan Depreciation expense
komersial dan fiskal commercial and fiscal
Amortisasi Amortization
Rugi Fiskal Fiscal loss
Imbalan pasca kerja Post-employment benefit
obligation Bonus
Bonus
Jumlah aset liabilitas pajak Total assets liabilities deferred
tangguhan tax
15. ASET LANCAR LAINNYA 15. OTHER CURRENT ASSETS
Gaji Dibayar Dimuka Prepaid salaries
Dana kesehatan pegawai Employee healthy fund
Deposito Yang Dijaminkan Time deposit pledged
Lainnya Others
Saldo aset lancar lainnya Total other current assets
Deposito yang dijaminkan: Time deposit pledged:
47.707.980.807 143.849.426.592
2011
2.365.526.250 194.033.149.763
110.216.114 21.130.292.731
2.648.249.050 3.067.694.680
136.160.856.148
2012 109.314.619.686
307.892.053 194.101.206
- 501.993.259
203.238.487.848 7.193.288.743
- 196.045.199.105
637.649.787 -
- 637.649.787
6.248.018.644 1.794.114.957
- 8.042.133.601
307.366.964 345.669.252
- 653.036.216
81.965.658 329.877.236
- 411.842.894
- 541.761.192
- 541.761.192
45.638.657.117 380.564.538
- 46.019.221.655
183.690.800.500 19.875.000.000
- 163.815.800.500
3.317.971.614 3.178.151.296
- 139.820.318
47.445.984.488 5.439.931.172
- 42.006.053.316
10.454.150.000 6.833.843.000
- 17.287.993.000
January 1, 2011 statements
Adjusted December 31, 2011
Saldo Awal Dibebankan ke
Saldo Akhir 1 Januari 2011
Laporan Laba Rugi 31 Desember 2011
Beginning balance Changed to income
Penyesuaian Ending balance
501.993.259 652.424.074
- 1.154.417.333
196.045.199.105 2.563.261.345
153.239.996 198.455.220.454
653.036.216 1.273.547.255
- 1.926.583.471
637.649.787 -
- 637.649.787
8.042.133.601 2.572.491.659
- 5.469.641.942
411.842.894 818.341.286
- 1.230.184.180
541.761.192 4.273.885.851
- 4.815.647.043
46.019.221.655 1.037.714.940
49.822.971 47.007.113.624
139.820.318 6.041.416.451
103.417.025 6.077.819.744
163.815.800.500 19.875.000.000
- 143.940.800.500
42.006.053.316 6.136.742.244
- 35.869.311.072
17.287.993.000 2.422.249.250
- 19.710.242.250
- 2.354.431.653
- 2.354.431.653
1 Januari 2012 Laporan Laba Rugi
31 Desember 2012 Beginning balance
Changed to income Penyesuaian
Ending balance January 1, 2012
statements Adjusted
December 31, 2012 Saldo Awal
Dibebankan ke Saldo Akhir
255
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
● Jaminan deposito PT KALog untuk pembayaran sewa PT KA Logistik deposit guarantees for rental payments
angkutan KA Kontainer freight train container
● Jaminan deposito PT KA Properti Manajemen untuk PT KA Properti Manajemen deposit guarantees for
pekerjaan peninggian peron Jatinegara elevation work platforms Jatinegara
● Jaminan deposito PT KA Properti Manajemen untuk PT KA Properti Manajemen deposit guarantees for
pekerjaan perbaikan Dipo Medan repaired Dipo Medan
Jumlah Total
16. ASET TETAP 16. FIXED ASSETS
Biaya Perolehan: Acquisition cost:
Sarana Gerak Moveable facilities
Prasarana Infrastructure
Fasilitas Facilities
Aset Tetap Dalam Fixed assets in the
Penyelesaian settlement
Tanah Lintas Non-Operasi Ground cross non operations
Aset Tanah Bangun- Land assets Build-Operate-
Kelola-Serah Transfer
Aset Tetap Yang Dikuasai Fixed assets controlled by
Pihak Ketiga third parties
Akumulasi Penyusutan: Depreciation accumulated:
Sarana Gerak Moveable facilities
Prasarana Infrastructure
Fasilitas Facilities
Nilai Buku Book value
Biaya Perolehan: Acquisition cost:
Sarana Gerak Moveable facilities
Prasarana Infrastructure
Fasilitas Facilities
Aset Tetap Dalam Fixed assets in the
Penyelesaian settlement
Tanah Lintas Non-Operasi Ground cross non operations
Aset Tanah Bangun- Land assets Build-Operate-
Kelola-Serah Transfer
Aset Tetap Yang Dikuasai Fixed assets controlled by
Pihak Ketiga third parties
Akumulasi Penyusutan: Depreciation accumulated:
Sarana Gerak Moveable facilities
Prasarana Infrastructure
Fasilitas Facilities
Nilai Buku Book value
1.978.540.459.693 15.088.782.632
Saldo Awal 1 Januari 2012
Beginning balance Pengurangan
Deduction January 1, 2012
5.000.831.599.803 508.869.059.459
247.318.636.668 393.787.447.619
2012 2.365.526.250
-
116.210.942.196 17.243.623.676
1.179.653.903 177.728.344
132.452.640.314 1.411.317.257
6.169.679.743.701 -
- Reklasifikasi
Reclassification
2 Addition
Saldo Akhir 31 Desember 2012
Ending balance December 31. 2012
1.854.725.544.563 2.487.734.899
- 6.853.069.409.467
40.125.489.531 32.493.555.649
151.637.121 516.652.630.462
45.861.893.497 209.966.859
151.637.123 292.818.926.183
15.088.782.632
150.755.979.881 20.309.474.042
201.879.241 177.728.332
170.685.846.350 2.245.507.381.770
366.306.766.084 1.817.642.631
- 2.609.996.505.224
- 896.614.979.182
3.157.018.522.346 748.669.320.599
8.578.028.945.446 328.753.668.366
436.109.487 12
2.306.858.018.560 -
1.411.317.257
3.924.172.361.931 5.968.032.440.222
Saldo Awal Saldo Akhir
1 Januari 2011 31 Desember 2011
Beginning balance Penambahan
Pengurangan Reklasifikasi
Ending balance
- 11.367.346.540
- 393.787.447.619
January 1, 2011 Addition
Deduction Reclassification
December 31. 2011 4.210.274.321.908
990.484.878.403 221.147.026.978
21.219.426.470 5.000.831.599.803
464.001.928.389 66.679.063.410
23.151.932.420 1.340.000.080
508.869.059.459 229.550.735.806
45.480.318.560 5.152.991.148
22.559.426.550 247.318.636.668
3.924.172.361.931 5.327.860.274.134
1.103.162.162.554 261.342.692.987
- 6.169.679.743.701
1.796.732.438.322 225.474.350.896
62.380.609.284 18.714.279.759
1.978.540.459.693 405.154.794.159
15.088.782.632
108.959.337.546 8.976.490.143
1.724.365.551 519.942
116.210.942.196 155.702.792.281
18.918.419.766 5.151.472.349
18.713.759.817 150.755.979.881
2.061.394.568.149 253.369.260.805
69.256.447.184 -
2.245.507.381.770 3.266.465.705.985
2.372.900.263 -
- -
2.372.900.263
2.372.900.263 893.415.076
517.902.181 -
- 1.411.317.257
523.395.901 -
- -
2.372.900.263 15.612.178.533
- -
- 1.216.305.594.755
713.478.063.192
57.761.650 224.961.150
2.648.249.050
- Penambahan