PT HUTAMA KARYA PERSERO DAN ENTITAS ANAK PT HUTAMA KARYA PERSERO AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEAR ENDED
31 DESEMBER 2016 31 DECEMBER 2016
Dinyatakan dalam Rupiah Penuh Expressed in Rupiah
18. ASET TETAP lanjutan
Harga Jual Selling price
Nilai Buku: Book value:
Harga Perolehan At cost
Akumulasi Penyusutan Accumulated depreciation
Nilai Buku Book value
Laba Pelepasan Aset Tetap Catatan 38 Profit on Disposal of Fixed Assets Note 38
Harga Perolehan At cost
Kepemilikan langsung Direct ownership
Tanah Lands
Bangunan Buildings
Perlengkapan kantor Office equipment
Perlengkapan proyek Project equipment
Kendaraan Vehicles
Sub jumlah Sub total
Aset Sewa Pembiayaan Finance leased asset
Aset dalam pembangunan Assets in Construction
Jumlah harga perolehan Total cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan Buildings
Perlengkapan kantor Office equipment
Perlengkapan proyek Project equipment
Kendaraan Vehicles
Sub jumlah Sub total
Aset Sewa Pembiayaan Finance leased asset
Akumulasi penyusutan Accumulated depreciation
Nilai Buku Net Book Value
18. FIXED ASSETS continued
129.819.693.525 -
- 135.938.689.723
261.872.477.370 10.754.545.500
3.721.365.195 482.893.476.020
41.291.252.709
122.725.575 2.920.716.864
- -
3.043.442.439 126.752.068.342
16.607.633.047 3.273.191.939
- 140.086.509.450
14.658.660.657 861.668.530
- -
15.520.329.187 126.629.342.767
13.686.916.183 3.273.191.939
- 137.043.067.011
12.631.369.446 988.404.394
2.771.169.908 -
10.848.603.932 81.935.326.323
10.033.394.291 -
- 91.968.720.614
268.412.246.968 183.467.505.103
3.721.365.195 482.893.476.020
931.051.862.896 17.403.986.341
1.803.448.968 502.022.031
- 18.705.413.278
16.911.566.087 101.100.000
2.771.173.444 -
14.241.492.643 63.653.918.106
- -
481.952.641.021 545.606.559.127
2015 Reklasifikasi
Penyesuaian Reclassification
Adjustment Uraian
Penambahan Addition
Pengurangan Deduction
Saldo Akhir Ending Balance
Description Saldo Awal
Beginning Balance
790.965.353.446
Penambahan Perlengkapan Kantor sebesar Rp101.100.000 merupakan pembelian AC, laptop dan peralatan kantor PT Hakaaston Entitas Anak.
Office Supplies addition of Rp101.100.000 is the purchase of air conditioning, laptop and office equipment of PT Hakaaston Subsidiary.
751.799.133.695 420.773.400
42.893.266.078 -
- 43.314.039.478
119.579.878.632 10.653.445.500
- 42.241.444.460
- 950.191.751
-
6.118.996.198
Penambahan Perlengkapan Proyek sebesar Rp10.653.445.500, merupakan pembelian peralatan laboratorium Unit Produksi PT Hakaaston
Entitas Anak sebesar Rp100.445.500 dan sebesar Rp10.553.000.000 merupakan pembelian alat berat PT HK Infrastruktur Entitas Anak.
The addition of Project Equipment for Rp10.653.445.500, the purchase of laboratory equipment by PT Hakaaston Subsidiary of Rp100.445.500 and for
Rp10.553.000.000 is the purchase of heavy equipment by PT HK Infrastruktur Subsidiary.
Penambahan Aset Sewa Pembiayaan merupakan penambahan pada entitas anak PT HK Infrastruktur berupa aset mobil sebesar
Rp1.652.519.768 dan alat berat sebesar Rp40.697.800.000 serta penambahan aset pada entitas anak PT Hakaaston berupa mobil sebesar
Rp542.946.310. The addition of the leased assets, is the addition of vehicles and heavy
equipment in subsidiaries PT HK Infrastruktur respectively Rp1.652.519.768 and Rp40.697.800.000, and the addition of a vehicle in subsidiaries PT
Hakaaston for Rp542.946.310. Reklasifikasi Perlengkapan Proyek merupakan reklasifikasi peralatan
pancang dari investasi proyek sebesar Rp940.834.999. Reclassification is piling equipment reclassification from investment projects to
the fixed assets of Rp940.834.999.
141.660.178.626 -
- 19.485.670.085
940.834.999 131.174.159.131
19.485.670.085 -
Pengurangan aset tetap kendaraan telah mendapat persetujuan dari Dewan Komisaris melalui surat No. S-10.IVDKPTHK2016 tanggal 29
April 2016 tentang ijin menghapus kendaraan operasional. Pada tahun 2016 telah dilelang kendaraan dengan perhitungan sebagai berikut:
Reduction of fixed assets vehicles have been approved by the Board of Commissioners through letter No. S-10.IV DK PTHK 2016 dated 29 April
2016 on permits removing operational vehicles. Has been auctioned vehicle with the following details:
504.000.000 1.309.464.794
1.161.326.745 148.138.049
355.861.951
55
PT HUTAMA KARYA PERSERO DAN ENTITAS ANAK PT HUTAMA KARYA PERSERO AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEAR ENDED
31 DESEMBER 2016 31 DECEMBER 2016
Dinyatakan dalam Rupiah Penuh Expressed in Rupiah
18. ASET TETAP lanjutan
Rincian aset dalam pembangunan adalah sebagai berikut: Details of the assets in construction are as follows:
Unit Produksi Spun Pile Production Unit Spun Pile
Precast di Palembang Precast in Palembang
Unit Produksi di Medan Production Unit Medan
Stone Crusher Tolengas Subang Stone Crusher
Batching Plant Cengkareng Batching Plant Cengkareng
Batching Plant Cipali Batching Plant Cipali
Precast Bojonegara Precast in Bojonegara
Jumlah
Total Bangunan
Building
Harga Jual Selling price
Nilai Buku: Book value:
Harga Perolehan At cost
Akumulasi Penyusutan Accumulated depreciation
Nilai Buku Book value
Pelepasan Aset Tetap Disposal of Fixed Assets
Inventaris Kantor Office Equipment
Nilai Buku: Book value:
Harga Perolehan At cost
Akumulasi Penyusutan Accumulated depreciation
Nilai Buku Book value
Pelepasan Aset Tetap Disposal of Fixed Assets
Pelepasan Aset Tetap Catatan 38 Disposal of Fixed Assets Note 38
18. FIXED ASSETS continued
2.392.342.640 4.551.977.480
613.045.274 -
506.678.386 -
506.678.386
2.771.169.908
37.270.859 -
- 37.270.859
- 16.786.000
- 16.786.000
6.118.996.198 129.819.693.525
- 135.938.689.723
502.022.031 448.169.720
327.260.629
2.771.173.444 Perhitungan pelepasan aset tetap adalah sebagai berikut:
The calculation of disposal of fixed assets are as follows: 120.909.091
950.191.751 Pada tanggal 31 Desember 2015 Perseroan melakukan revaluasi terhadap
aset tanah untuk tujuan perpajakan dan akuntansi sesuai dengan PMK- 191PMK.0102015 tanggal 15 Oktober 2015. Nilai wajar aset tanah
dihitung oleh penilai independent KJPP Erick, Ferizal, Win dan Rekan pada November 2015 dengan dasar nilai pasar dan pendekatan kalkulasi biaya.
Selisih nilai buku terhadap nilai revaluasi adalah sebesar Rp481.952.641.021, yang dicatat menambah Ekuitas Perseroan dan
menjadi bagian dari pendapatan komprehensif lain sebesar Rp467.494.061.790 setelah dikurangi pajak sebesar Rp14.458.579.231.
Revaluasi tersebut telah disetujui oleh Dirjen Pajak sesuai surat No. KEP- 213WPJ.192016 pada tanggal 28 Januari 2016.
On 31 December 2015 the Company has revalue land assets for taxation and accounting purposes in accordance with the PMK-191 PMK.010 2015 dated
15 October 2015. The fair value of the land assets are calculated by independent appraisers KJPP Office of Public Appraisal Service Erick,
Ferizal, Win and Partners in November 2015 with the basis of market value and cost calculation approach. Difference in the book value of revaluation amounted
Rp481.952.641.021, which was recorded by adding Equity and be part of other comprehensive income amounted to Rp467.494.061.790 net of tax of
Rp14.458.579.231. The revaluation has been approved by the Director General of Taxation by letter No. KEP-213 WPJ.19 2016 on 28 January
2016.
Pengurangan nilai bangunan merupakan penghapusbukuan bangunan kantor di Samarang karena adanya optimalisasi aset tetap yang akan
dibangun hotel. Penghapusbukuan aset tetap akibat pembongkaran tersebut telah mendapat persetujuan dari Menteri Negara Badan Usaha
Milik Negara melalui surat No. S-489MBU082014 tanggal 27 Agustus 2014 tentang persetujuan penghapusbukuan dan optimalisasi aset PT
Hutama Karya Persero. Reduction in the value of the building is write-off an office building in Samarang
for their asset optimization remains to be built hotel. Write-off of fixed assets as a result of the demolition was approved by the State Minister for State Owned
Enterprises in letter No. S-489 MBU 082014 dated August 27, 2014 on the approval of write-off and asset optimization PT Hutama Karya Persero.
Penghapusan Inventaris Kantor sebesar Rp2.771.173.444 merupakan penghapusan aset yang sudah rusak dan tidak bisa dipergunakan lagi.
Atas penghapusan tersebut telah mendapat persetujuan dari Dewan Komisaris dengan No. S-14.XIIDKPTHK2015 tanggal 22 Desember 2015
tentang persetujuan penghapusan aset inventaris kantor. Remove Inventory Office of Rp2.771.173.444 is deletion of assets that have
been damaged and can not be used anymore. The deletion was approved by the Board of Commissioners with No. S-14.XIIDKPTHK2015 dated 22
December 2015 on approval of deletion the office inventory.
3.309.045.225 125.141.503.222
4.551.977.480 133.002.525.927
- 1.036.786.453
- 1.036.786.453
- 725.596.824
- 725.596.824
2.772.680.114
3.536 327.264.165
Nilai wajar aset tetap selain tanah tidak berbeda secara signifikan dengan nilai tercatatnya.
The fair value of fixed assets other than land does not differ significantly from the carrying value.
2015
Saldo Awal Penambahan
Reklasifikasi Saldo Akhir
Beginning Balance Addition
Reclassification Ending Balance
3.536
56