Penurunan Nilai Aset Impairment of Assets

253 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 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 170.799.433.880 254 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 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