PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 85 - 32. BEBAN
POKOK PENJUALAN
DAN BEBAN
LANGSUNG 32. COST OF SALES AND DIRECT COSTS
2014 2013
Rp000 Rp000
Beban pokok penjualan Catatan 9:
Cost of sales Note 9: Apartemen
911.191.846 1.328.389.514
Apartments Rumah tinggal
557.182.739 428.818.739
Houses Rumah Kantor
340.492.367 181.170.924
Home Office Rumah toko
140.125.958 115.159.599
Shophouses Perkantoran
58.553.605 76.481.676
Offices Kios
46.334.015 53.617.802
Kiosk Jumlah
2.053.880.530 2.183.638.254
Total Beban langsung:
Direct costs: Penyusutan Catatan 14
Depreciation Notes 14 dan 15
300.192.847 201.271.615
and 15 Hotel
217.966.772 83.753.989
Hotels Keamanan
18.140.760 22.653.980
Security Lainnya
51.554.264 55.002.813
Others Jumlah
587.854.643 362.682.397
Total Jumlah
2.641.735.173 2.546.320.651
Total
33. BEBAN PENJUALAN 33. SELLING EXPENSES
2014 2013
Rp000 Rp000
Pameran dan launching 123.977.093
148.938.353 Exhibition and launching
Iklan dan brosur 91.451.987
69.389.815 Advertising and brochures
Promosi 84.655.237
61.762.790 Promotion
Komisi 56.801.596
46.762.929 Commission
Penyusutan dan amortisasi Depreciation and amortization
Catatan 15 dan 16 12.314.438
19.023.194 Notes 15 and 16
Kantor pemasaran 3.178.363
5.488.561 Marketing office
Biaya praoperasi hotel
-
30.935.941 Preoperating expense
Lain-lain 40.120.802
15.813.921 Others
Jumlah 412.499.516
398.115.504 Total
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 86 - 34. BEBAN UMUM DAN ADMINISTRASI
34. GENERAL AND ADMINISTRATIVE EXPENSES
2014 2013
Rp000 Rp000
Gaji dan tunjangan 455.034.249
394.098.345 Salaries and allowances
Imbalan pasca kerja Post-employment benefits
Catatan 24 34.695.882
24.055.928 Note 24
Listrik, air dan gas 30.597.601
29.871.765 Electricity, water and gas
Jasa manajemen 26.982.346
17.043.968 Management fee
Pajak dan perizinan 23.252.574
21.365.943 Licenses and fees
Penyusutan Catatan 15 21.799.075
20.788.289 Depreciation Note 15
Pemeliharaan 18.393.886
13.793.833 Maintenance
Keamanan dan kebersihan 16.420.122
11.870.425 Security and cleaning
Asuransi 15.683.566
10.283.376 Insurance
Sumbangan 15.517.722
12.258.913 Donation
Tax underpayment assessment Surat ketetapan pajak Catatan 37
12.338.305 -
letter Note 37 Pajak bumi dan bangunan
11.680.886 8.760.949
Land and property tax Jasa profesional
11.009.926 8.824.863
Professional fees Perjalanan dinas
10.293.200 7.630.770
Travelling expense Sewa peralatan operasional
6.054.328 11.886.412
Equipment rental for operation Telepon dan telex
5.899.028 4.210.740
Telephone and telefax Keperluan kantor
4.784.908 8.207.015
Office expenses Alat tulis dan perlengkapan
kantor 4.691.702
4.926.233 Office supplies
Kompensasi opsi saham Compensation for stock
Catatan 27 -
1.700.215 option Note 27
Lain-lain 87.620.212
69.568.110 Others
Jumlah 812.749.518
681.146.092 Total
35. PENGHASILAN BUNGA 35. INTEREST INCOME
2014 2013
Rp000 Rp000
Bunga 215.462.739
143.253.896 Interest
Jasa giro 5.106.975
4.746.936 Current account
Jumlah 220.569.714
148.000.832 Total
36. BEBAN BUNGA DAN KEUANGAN 36. INTEREST EXPENSE AND FINANCIAL CHARGES
2014 2013
Rp000 Rp000
Bunga 609.475.500
469.177.462 Interest
Administrasi 4.369.404
7.773.107 Administrative
Jumlah 613.844.904
476.950.569 Total
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 87 - 37. PAJAK PENGHASILAN
37. INCOME TAX
Beban manfaat pajak Grup terdiri dari: The tax expense benefit of the Group consists of
the following: 2014
2013 Rp000
Rp000 Beban pajak kini
Current tax Pajak penghasilan final
Final income tax Perusahaan
70.035.178 39.641.601
The Company Entitas anak
210.645.232 227.248.354
Subsidiaries Surat ketetapan pajak final
7.400.705 -
Final tax underpayment assessment letter Pajak penghasilan non final
Non final income tax Entitas anak
4.986.319 3.361.777
Subsidiaries Non final tax underpayment assessment
Surat ketetapan pajak non final 264.744
- letter
Jumlah beban pajak kini 293.332.178
270.251.732 Total current tax
Manfaat pajak tangguhan - Deferred tax benefit -
entitas anak 47.510.253
23.316.710 subsidiaries
Jumlah beban pajak - bersih 245.821.925
246.935.022 Total tax expense - net
Pajak Kini Pajak Penghasilan Final
Pajak
penghasilan final
sehubungan dengan
penjualan rumah, apartemen, perkantoran, rumah kantor dan rumah toko adalah sebagai berikut:
Current Tax Final Income Tax
Final income tax in connection with sale of houses, apartments, office, home office and shophouses are
as follows:
2014 2013
Rp000 Rp000
Beban pajak final yang berasal dari: Final income tax from:
Pengalihan hak atas tanah Transfer of rights over land
danatau bangunan 197.350.984
197.159.897 andor buildings
Penyewaan dan jasa pengelolaan 83.329.426
69.730.058 Rental and service charge
Surat ketetapan pajak 7.400.705
- Tax underpayment assessment letter
Pajak penghasilan final 288.081.115
266.889.955 Final income tax