The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK
NYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan
untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut
Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2016 and for the Nine-month Period
Then Ended Expressed In Thousands of Rupiah,
Unless Otherwise Stated
89
17. UTANG USAHA lanjutan 17. TRADE PAYABLES continued
Analisa umur utang usaha berdasarkan tanggal faktur adalah sebagai berikut:
The aging analysis of trade payables based on invoice dates is as follows:
30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015
Pihak ketiga Third parties
Belum jatuh tempo 131.548.011
84.799.508 Current
Lewat jatuh tempo: Overdue:
1 - 30 hari 149.497.130
96.494.747 1 - 30 days
31 - 60 hari 71.343.598
22.883.839 31 - 60 days
61 - 90 hari 39.721.680
36.024.293 61 - 90 days
91 - 180 hari 50.946.138
34.111.708 91 - 180 days
Lebih dari 180 hari 34.822.302
63.343.287 Over 180 days
Total - pihak ketiga 477.878.859
337.657.382 Total - third parties
Rincian atas utang usaha dalam mata uang asing disajikan dalam Catatan 38.
The details of trade payables denominated in foreign currencies are disclosed in Note 38.
Pada tanggal 30 September 2016 dan 31 Desember 2015, tidak ada jaminan yang diberikan oleh
Kelompok Usaha atas utang usaha. As of September 30, 2016 and December 31,
2015, there was no collateral provided by the Group for the trade payables.
18. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
18. ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
a. Beban akrual merupakan akrual atas:
a. Accrued expenses represent accruals for:
30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015
Biaya program 154.199.666
114.928.172 Program cost
Komisi 38.308.471
23.974.073 Commission
Biaya transmisi 22.954.982
18.976.427 Transmission cost
Jasa konsultan 8.426.979
11.707.740 Consultant fees
Bunga pinjaman 7.767.935
3.072.258 Interest on loans
Proyek 4.269.494
- Project
Biaya sewa 2.067.102
1.700 Rental cost
Listrik, air dan telepon 1.548.578
1.599.416 Electricity, water and telephone
Beban transponder 973.908
574.689 Transponder cost
Asuransi 4.483
1.189.566 Insurance
Lain-lain 61.764.417
34.620.877 Others
Total 302.286.015
210.644.918 Total
b. Liabilitas imbalan kerja jangka pendek sebesar Rp120.398.978 dan Rp153.864.217 masing-
masing pada tanggal 30 September 2016 dan 31 Desember 2015 terdiri dari akrual beban gaji
dan tunjangan karyawan. b. Short-term
employee benefits
liabilities amounting
to Rp120,398,978
and Rp153,864,217 as of September 30, 2016
and December 31, 2015, respectively, consist of accrual for employee salaries and
benefits.
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK
NYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan
untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut
Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2016 and for the Nine-month Period
Then Ended Expressed In Thousands of Rupiah,
Unless Otherwise Stated
90
19. PERPAJAKAN 19. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
Pajak dibayar di muka terdiri dari:
Prepaid taxes consist of:
30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015
Pajak Pertambahan Nilai 120.023.334 157.610.122
Value Added Tax Pajak Penghasilan Pasal 21
- 10.289
Income Tax Article 21
Total 120.023.334
157.620.411 Total
b. Utang Pajak
b. Taxes Payable
Utang pajak terdiri dari: Taxes payable consists of:
30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015
Pajak Pertambahan Nilai 29.916.475
41.123.004 Value Added Tax
Pajak Penghasilan Income Taxes
Pasal 21 11.061.854
11.763.089 Article 21
Pasal 23 5.320.394
10.976.386 Article 23
Pasal 25 35.729.659
1.558.020 Article 25
Pasal 29 64.891.561
133.549.828 Article 29
Pasal 26 3.283.704
44.984.636 Article 26
Pajak Penghasilan Final 951.788
1.717.062 Final Income Tax
Total 151.155.435
245.672.025 Total
Rincian klaim atas pengembalian pajak pada tanggal 30 September 2016 dan 31 Desember 2015 adalah
sebagai berikut: The details of estimated claims for tax refund as of
September 30, 2016 and December 31, 2015 are as follows:
30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015
Klaim atas pengembalian pajak Claims for tax refund
Penghasilan Badan: Income Taxes:
Perusahaan Company
2016 4.977.942
- 2016
2014 -
11.693.633 2014
Entitas anak Subsidiaries
2016 70.721.971
- 2016
2015 9.478.320
9.478.320 2015
2014 77.000
16.728.260 2014
Pajak Pertambahan Nilai: Value Added Tax:
Entitas anak 61.224.045
- Subsidiary
Total 146.479.278
37.900.213 Total