PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 57 -
Citibank N.A., Indonesia Citibank Citibank N.A., Indonesia Citibank
Pada tanggal 11 Februari 2016 dan perubahan perjanjian terakhir tanggal 9 Februari 2017 , JRN
dan SPP memperoleh fasilitas pinjaman Export Credit Financing, Trust Receipt and Short term
loan dari Citibank, dengan jumlah fasilitas pinjaman secara gabungan maksimal sebesar
US 15.000.000 dengan jangka waktu satu 1 tahun. Dan secara otomatis diperpanjang selama
1 tahun berikutnya, kecuali Citibank memberikan pemberitahuan pengakhiran fasilitas.
On February 11, 2016 and based on amendment agreement dated on February 9 , 2017, JRN and
SPP obtained Export Credit Financing, Trust Receipt and Short term loan facility from
Citibank, with total maximum amount of credit facilities of US 15,000,000 and with term of one
1 year. And automatically extended for the next one 1 year, except Citibank give announcement
on termination facility.
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Pada tanggal 25 Januari 2017, JRN memperoleh fasilitas pinjaman Demand Loan dari PT Bank
OCBC NISP Tbk dengan jumlah fasilitas pinjaman maksimum sebesar US 5.000.000 dengan jangka
waktu satu 1 tahun. Pinjaman ini dijamin dengan deposito berjangka atas nama Johan Lensa, pihak
berelasi. On January 25, 2017 JRN obtained a Demand
Loan facility from PT Bank OCBC NISP Tbk with
maximum credit
facilities of
US 5,000,000 and term of loan is one 1 year. This loan facility is secured by pledged time
deposit of Johan Lensa, a related party.
PT Bank ICBC Indonesia ICBC PT Bank ICBC Indonesia ICBC
Pada tanggal 1 November 2013, JRN, JRBM dan SPP memperoleh fasilitas pinjaman dari ICBC
berupa Uncommitted Omnibus Trade Facility dengan
maksimum fasilitas
sejumlah US 5.000.000. Pinjaman ini berjangka waktu dua
belas 12 bulan. Berdasarkan perubahan perjanjian pinjaman tanggal 1 Desember 2014,
jatuh tempo pinjaman diperpanjang sampai dengan 1 November 2015.
On November 1, 2013, JRN, JRBM and SPP obtained a loan facility from ICBC in the form of
Uncommitted Omnibus Trade Facility with maximum facility of US 5,000,000. The term of
the loan facility is twelve 12 months. Based on amendment
agreement dated
December 1, 2014, the loan facility has been extended until November 1, 2015.
Berdasarkan perubahan perjanjian pinjaman tanggal 16 Desember 2015, jatuh tempo pinjaman
diperpanjang sampai dengan 1 Februari 2016. Based on amendment agreement dated
December 16, 2015, the loan facility has been extended until February 1, 2016.
Pada tanggal 17 Februari 2016 JRN, JRBM, ASA, GSM dan SPP memperoleh fasilitas pinjaman dari
ICBC berupa Uncommitted Omnibus Trade Facility Tranche D, dengan maksimum fasilitas sejumlah
US 5.000.000. Pinjaman ini berjangka waktu dua belas 12 bulan.
On February 17, 2016, JRN, JRBM, ASA, GSM and SPP obtained a loan facility from ICBC in the
form of Uncommitted Omnibus Trade Facility Tranche D with maximum facility of
US 5,000,000. The term of the loan facility is twelve 12 months.
Beban bunga atas seluruh pinjaman bank jangka pendek yang dibebankan pada laba rugi tahun
2017 dan 2016 masing-masing sebesar US 716.229 dan US 514.763 Catatan 31.
Interest expense on all short-term bank loans charged to profit or loss in 2017 and 2016
amounted to US 716,229 and US 514,763, respectively Note 31.
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 58 -
15. Utang Usaha
15. Trade Accounts Payable
2017 2016
Pihak ketiga Third parties
PT Pertamina Persero 1,791,032
964,857 PT Pertamina Persero
PT DNX Indonesia 1,239,375
559,581 PT DNX Indonesia
PT Kemindo Cao Resources 1,231,852
1,535,598 PT Kemindo Cao Resources
PT Maxidrill Indonesia 1,168,031
1,168,031 PT Maxidrill Indonesia
PT Intraco Penta Prima Servis 1,151,521
1,696,504 PT Intraco Penta Prima Servis
PT Prasmanindo Boga Utama 896,096
1,224,636 PT Prasmanindo Boga Utama
PT Triw isna 879,481
812,442 PT Triw isna
PT Intertek Utama Services 863,200
555,808 PT Intertek Utama Services
ITS Testing Services Sdn, Bhd. 797,585
630,296 ITS Testing Services Sdn, Bhd.
PT Linda Hanta Wijaya 661,303
515,516 PT Linda Hanta Wijaya
Hebei Chengxin Co. Ltd. 580,900
- Hebei Chengxin Co. Ltd.
Sime Darby Industrial Sdn. Bhd. 541,433
312,416 Sime Darby Industrial Sdn. Bhd.
Indodrill Malaysia Sdn. Bhd. 533,433
466,083 Indodrill Malaysia Sdn. Bhd.
Metso Australia Limited 486,845
- Metso Australia Limited
PT United Tractors Tbk 477,092
366,735 PT United Tractors Tbk
PT Hilcon Jaya Sakti 468,530
1,852,969 PT Hilcon Jaya Sakti
PT Kokoh Semesta 453,053
502,196 PT Kokoh Semesta
PT Marton Tekindo Abadi 424,277
451,402 PT Marton Tekindo Abadi
PT Adimitra Prima Lestari 422,242
296,528 PT Adimitra Prima Lestari
Atlas Copco Malaysia Sdn. Bhd. 385,788
345,019 Atlas Copco Malaysia Sdn. Bhd.
Petronas Dagangan Berhad 356,073
212,029 Petronas Dagangan Berhad
PT Kalibesar Raya Utama 344,750
22,266 PT Kalibesar Raya Utama
PT Energy Logistics 323,149
443,044 PT Energy Logistics
PT Sandvik Mining Construction Indonesia 316,747
505,662 PT Sandvik Mining Construction Indonesia
PT Intan Angkasa Services 307,488
307,487 PT Intan Angkasa Services
PT Dahana Persero 305,063
510,650 PT Dahana Persero
PT SGS Indonesia 301,281
738,055 PT SGS Indonesia
Dow Chemical Pacific Singapore Pte Ltd 281,853
- Dow Chemical Pacific Singapore Pte Ltd
Metso Minerals Singapore, Pte Ltd 247,366
- Metso Minerals Singapore, Pte Ltd
Drillcorp Malaysia Sdn. Bhd. 242,974
285,373 Drillcorp Malaysia Sdn. Bhd.
Kolberg-Pioneer Inc. 237,711
271,354 Kolberg-Pioneer Inc.
PT G4S Security Services 235,761
190,511 PT G4S Security Services
Tenaga Kimia Sdn. Bhd. 219,682
147,836 Tenaga Kimia Sdn. Bhd.
PT Trakindo Utama 214,648
166,852 PT Trakindo Utama
G4S International Logistics Australia Pty LTd 213,375
97,852 G4S International Logistics Australia Pty LTd
OCI Chemical Corporation 192,000
210,600 OCI Chemical Corporation
PT Pertamina Lubricants 115,120
278,043 PT Pertamina Lubricants
PT Sumagud Sapta Sinar 71,817
625,359 PT Sumagud Sapta Sinar
PT Indodrill Indonesia -
1,105,117 PT Indodrill Indonesia
PT Multi Nitrotama Kimia -
632,715 PT Multi Nitrotama Kimia
Lain-lain masing-masing kurang Others
dari US 200.000 12,515,704
10,258,892 less than US 200,000 each
Jumlah 32,495,634
31,266,315 Total
Umur utang usaha adalah sebagai berikut: The aging analysis of trade accounts payable
follows:
2017 2016
Kurang dari atau sama dengan 1 bulan 20,159,618
8,442,773 Less than or equal to 1 month
Lebih dari 1 bulan tapi kurang More than 1 month but less
dari 3 bulan 10,644,865
13,639,999 than 3 months
Lebih dari 3 bulan 1,691,151
9,183,543 More than 3 months
Jumlah 32,495,634
31,266,315 Total
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 59 - Utang usaha berdasarkan mata uang adalah
sebagai berikut: Trade accounts payable by currencies follows:
2017 2016
Dolar Amerika Serikat 11,693,878
9,496,250 U.S. Dollar
Mata uang asing Catatan 38 Foreign currencies Note 38
Rupiah 17,063,671
18,487,845 Rupiah
Ringgit Malaysia 3,616,238
3,069,628 Malaysian Ringgit
Dolar Australia 121,847
212,592 Australian Dollar
Total 32,495,634
31,266,315 Total
16. Utang Pajak
16. Taxes Payable
2017 2016
Pajak penghasilan Income taxes
Pasal 4 ayat 2 1,818
6,403 Article 4 2
Pasal 15 234
206 Article 15
Pasal 21 357,241
1,301,243 Article 21
Pasal 23 1,421,854
1,423,249 Article 23
Pasal 25 2,800,000
Article 25 Pasal 26
8,378 8,271
Article 26 Pasal 29
12,943,811 19,247,967
Article 29 Pajak Pertambahan Nilai
8,890,846 6,713,044
Value Added Tax Pajak penghasilan badan entitas anak
Corporate income tax of foreign di luar negeri
3,808 subsidiaries
Jumlah 23,624,182
31,504,191 Total
Kecuali entitas anak di luar negeri, besarnya pajak yang terutang ditetapkan berdasarkan perhitungan
pajak yang dilakukan sendiri oleh wajib pajak self assessment. Berdasarkan Undang-undang
No. 28 Tahun 2007 mengenai Perubahan Ketiga atas Ketentuan Umum dan Tata Cara Perpajakan,
Kantor Pajak dapat melakukan pemeriksaan atas perhitungan pajak dalam jangka waktu lima 5
tahun setelah terutangnya pajak, dengan beberapa pengecualian, sebagaimana diatur
dalam Undang-undang tersebut. Except for foreign subsidiaries, the tax returns
filed are based on the Group’s own calculation of tax liabilities self-assessment. Based on the
Law No. 28 Year 2007, regarding the Third Amendment of the General Taxation Provisions
and Procedures, the time limit for the tax authorities to assess or amend taxes was
reduced to five 5 years, subject to certain exceptions, in accordance with provisions of the
Law.
17. Beban Akrual
17. Accrued Expenses
2017 2016
Bunga 11,799,816
16,898,842 Interests
Gaji dan tunjangan karyawan 406,389
758,342 Salaries and wages
Jasa profesional 133,810
148,117 Professional fees
Lain-lain 1,892,182
1,582,833 Others
Jumlah 14,232,197
19,388,134 Total
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 60 -
18. Pinjaman dari Pihak Ketiga
18. Loan from a Third Party
Pada tanggal 1 April 2013, JRN memperoleh fasilitas pinjaman dari Burklynn Trading Pte. Ltd.,
pihak ketiga, dengan jumlah fasilitas maksimum sebesar US 35.000.000 dan dikenakan suku
bunga 6 per tahun. Pinjaman ini tanpa jaminan dan akan jatuh tempo pada tanggal 31 Januari
2016. Berdasarkan perjanjian perubahan terhadap perjanjian pinjaman tanggal 1 Agustus 2013,
jumlah fasilitas pinjaman ini ditingkatkan menjadi sebesar US 70.000.000.
On April 1, 2013, the JRN obtained a loan facility from Burklynn Trading Pte. Ltd., a third party, with
a maximum facility of US 35,000,000 which bears interest at 6 per annum. This unsecured
loan is due on January 31, 2016. Based on amendment agreement dated August 1, 2013,
the loan
facility was
increased to
a maximum amount of US 70,000,000.
Pada tanggal 31 Desember 2016, saldo pinjaman masing-masing sebesar US 1.200.000.
Pada bulan Februari 2017, JRN telah melunasi seluruh saldo pinjaman.
As of December 31, 2016, outstanding loan amounted to US 1,200,000, respectively.
On February 2017, JRN has fully paid outstanding loan.
Beban bunga yang dibebankan pada periode 2017 dan 2016, sebesar US 6.200 dan US 257.833,
Catatan 31. Interest expense charged to operations in period
2017 and 2016 amounted to US 6,200 and US 257,833, respectively Note 31.
19. Utang Lembaga Keuangan Bukan Bank
19. Loans From Non-Bank Financial Institution
PT Bank Central Asia Finance BCAF PT Bank Central Asia Finance BCAF
Pada tahun 2013 dan 2012, JRN memperoleh fasilitas pembiayaan dari BCAF dengan jumlah
fasilitas masing-masing sebesar Rp 2.149.880.000 dan Rp 5.541.000.000. Jangka waktu pinjaman
masing-masing tiga puluh enam 36 bulan dengan suku bunga efektif sebesar 7,28 - 9,64
per tahun. In 2013 and 2012, JRN obtained financing
facilities from BCAF with maximum credit facilities amounting to Rp 2,149,880,000 and
Rp 5,541,000,000, respectively. The term of these facilities are thirty-six 36 months and
bears an effective interest at 7.28 to 9.64 per annum.
Pada tahun 2015, JRN memperoleh fasilitas pembiayaan dari BCAF dengan jumlah fasilitas
sebesar Rp 395.760.000. Jangka waktu pinjaman tiga puluh enam 36 bulan dengan suku bunga
efektif sebesar 9,28 per tahun. In 2015, JRN obtained financing facility from
BCAF with maximum credit facility amounting to Rp 395,760,000. The term of this facility is thirty-
six 36 months and bears an effective interest at 9.28 per annum.
Pada tangggal 19 Juli 2016, JRN memperoleh fasilitas pembiayaan dari BCAF dengan jumlah
fasilitas sebesar Rp 799.499.000. Jangka waktu pinjaman enam puluh 60 bulan dengan suku
bunga efektif sebesar 10,28 per tahun sampai dengan 19 Juli 2019 dan 12,28 per tahun
setelah 19 Juli 2019 . On July 19, 2016, JRN obtained financing facility
from BCAF with maximum credit facility amounting to Rp 799,499,000. The term of this
facility is sixty 60 months and bears an effective interest at 10.28 per annum until July 19, 2019
and 12.28 per annum after July 19, 2019.
PT Komatsu Astra Finance Komatsu PT Komatsu Astra Finance Komatsu
Pada tanggal 15 Desember 2015, JRBM dan SPP memperoleh Fasilitas Pembiayaan Konsumen
untuk suku cadang alat berat dari Komatsu dengan maksimum fasilitas keseluruhan sebesar
On December 15, 2015, JRBM and SPP obtained Consumer Finance Facilities for heavy
equipment spareparts from Komatsu with maximum facilities totaling to US 453,931. The