PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued f.
Audit pajak lanjutan f.
Tax audits continued
DJP mengajukan
permohonan Peninjauan
Kembali “PK” kepada Mahkamah Agung “MA” atas Putusan PP di tahun 2014 yang
memenangkan Grup untuk tambahan PPh Badan untuk tahun pajak 2009 sebesar AS10.007.669.
Namun sampai
dengan tanggal
laporan keuangan ini, PIK belum menerima putusan PK
dari MA. Perusahaan berkeyakinan bahwa tidak akan ada dampak yang material terhadap laporan
keuangan dan arus kas Grup mengingat keputusan terakhir yang memenangkan Grup.
The DGT has applied for reconsideration of tax appeal decisions issued in 2014 in favour of the
Group to the Supreme Court, in which the DGT claims additional Corporate Income Tax is due
for the fiscal year 2009 amounting to US10,007,669. However, as at the date of these
financial statements, the Group has not received any decision from the Supreme Court. The
Company believes there will be no material
impact on the Group’s financial position and cash flows, given the latest decision was in favour of
the Group. Pada tanggal laporan keuangan ini, Perusahaan,
WBM, FKP, TSA, FSP, GBPC, DPP, PIK dan IP sedang dalam proses audit oleh DJP atas
berbagai jenis pajak untuk tahun 2012, 2015 dan 2016. Pada tanggal laporan ini, hasil audit
tersebut
belum diterima.
Manajemen berpendapat bahwa hasil audit tersebut tidak
akan memberikan dampak yang akan merugikan posisi keuangan dan arus kas Grup secara
material. As at the date of these financial statements, the
Company, WBM FKP, TSA, FSP, GBPC, DPP, PIK and IP are being audited by the DGT
regarding various taxes for 2012, 2015 and 2016. As at the date of these financial statements, the
audit results have not yet been received. Management is of the opinion that the results will
not have a material adverse impact on the
Group’s operations and cash flows. Selama kuartal pertama 2017, Grup telah
menerima pengembalian
pajak sebesar
Rp453.165.266.154 setara
dengan AS33.885.167 atas PPN dan pajak lainnya
untuk tahun pajak 2008, 2012, 2014 dan 2015. During the first quarter of 2017, the Group has
received tax
refunds amounting
to Rp
453,165,266,154 equivalent to US33,885,167 for VAT and other taxes for the fiscal years 2008,
2012, 2014 and 2015.
g. Administrasi g. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan dan entitas
anak yang berada di dalam Grup menghitung, menetapkan dan membayar sendiri besarnya
jumlah pajak yang terhutang. DJP dapat menetapkan atau mengubah liabilitas pajak
tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak.
Under the taxation laws of Indonesia, the Company and the companies within the Group
submit tax returns on the basis of self assessment. The DGT may assess or amend
taxes within five years of the time the tax becomes due.
10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 10. ADVANCES AND PREPAID EXPENSES
31 Maret 31 Desember
March December
2017 2016
Uang muka pemasok 17,820,584
21,687,720 Advances to suppliers
Uang muka untuk pembelian tanah 4,684,610
3,232,100 Advances for land purchases
Uang muka lain-lain Other advances
dibawah AS3.000.000 1,620,187
3,030,819 below US3,000,000
Biaya dibayar dimuka 608,066
701,773 Prepaid expenses
24,733,447 28,652,412
Bagian jangka pendek 13,758,904
12,737,148 Current portion
Bagian jangka panjang 10,974,543
15,915,264 Non-current portion
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA
lanjutan
10. ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:
Included in the balance of advances are: 31 Maret
31 Desember March
December 2017
2016
Pihak berelasi:
Related parties:
- BI 5,200,000
5,200,000 BI -
Bagian jangka pendek 5,200,000
5,200,000 Current portion
Bagian jangka panjang -
- Non-current portion
Persentase uang muka – pihak
Percentage of advances – related
berelasi terhadap jumlah aset 0.62
0.63 parties to total assets
11. ASET TETAP 11. FIXED ASSETS
31 MaretMarch 2017
Pengurangan Saldo awal
Transfer Saldo akhir
Beginning Penambahan Disposal
Ending balance
Additions Transfers
balance Biaya perolehan
Acquisition cost
Tanah 8,001,022
92,753 -
8,093,775 Land
Bangunan dan fasilitas Buildings and port
pelabuhan 361,906,347
- 6,892,876 368,799,223
facilities Transportation
Alat pengangkutan 173,017,748
2,065,539 - 175,083,287
equipment Peralatan dan
Office furniture and perlengkapan kantor
10,098,044 68,967
- 10,167,011
equipment Machinery and
Mesin dan peralatan 153,735,086
4,113,269 1,515,000 159,363,355
equipment Peralatan lain
656,431 21,261
- 677,692
Other equipment 707,414,678
6,361,789 8,407,876 722,184,343
Aset dalam penyelesaian Construction in progress
Bangunan dan fasilitas Buildings and port
pelabuhan 12,132,072
2,489,313 8,407,876
6,213,509 facilities
Lainnya 1,923,176
15,965 -
1,939,141 Others
14,055,248 2,505,278
8,407,876 8,152,650
721,469,926 8,867,067
- 730,336,993
Accumulated Akumulasi penyusutan
depreciation
Bangunan dan fasilitas Buildings and port
pelabuhan 204,342,697
4,712,098 - 209,054,795
facilities Transportation
Alat pengangkutan 123,111,574
2,875,459 - 125,987,033
equipment Peralatan dan
Office furniture and perlengkapan kantor
9,861,434 145,872
- 10,007,306
equipment Machinery and
Mesin dan peralatan 136,387,612
1,466,017 - 137,853,629
equipment Peralatan lain
624,506 2,675
- 627,181
Other equipment 474,327,823
9,202,121 - 483,529,944
Nilai buku bersih 247,142,103
246,807,049 Net book value
