PAJAK PENGHASILAN INCOME TAX
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 116 -
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 875.546.105
1.243.028.724 income tax
Laba entitas anak sebelum Subsidiaries’ income before
beban pajak penghasilan 320.374.579
436.841.903 income tax
Bagian atas laba bersih entitas Equity in net income
asosiasi 5.297.880
10.453.045 of associates
Disesuaikan dengan jurnal Adjusted for consolidation
eliminasi konsolidasi 3.777.558
3.309.517 eliminations
Laba sebelum pajak penghasilan Income before income tax -
Perseroan 556.691.848
799.043.293 the Company
Perbedaan permanen: Permanent differences:
Differences betw een Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
3.214.451.221 244.085.195
net book value of fixed assets Kesejahteraan karyaw an
6.207.086 104.084.323
Employee w elfare Penyisihan promosi
Provision for sales promotion peningkatan penjualan
- 21.306.824
expense Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
15.609.965 51.368.457
recorded on a net of tax basis Lain-lain
13.114.284 30.501.082
Others 3.218.162.626
347.730.069 Perbedaan temporer:
Temporary differences: Differences betw een
Perbedaan nilai buku fiskal dan fiscal and commercial
komersial atas aset tetap net book value of fixed
dan beban tangguhan 3.304.906.303
235.633.490 assets and deferred charges
Aset sew a pembiayaan 1.546.821
1.546.821 Leased assets
Liabilitas imbalan kerja 197.803
12.784.119 Employee benefits liabilities
Cadangan persediaan usang Allow ance for obsolete and
dan bergerak lambat 399.316
115.283 slow moving inventories
Allow ance for impairment of Tunjangan produktivitas dan uang jasa
87.992.872 101.632.383
Productivity allow ances and incentive Penyisihan lainnya
45.643.656 21.080.588
Other provisions 3.263.506.789
327.537.866 Laba kena pajak - Perseroan
511.347.685 778.851.090
Taxable income - the Company Beban pajak penghasilan
Income tax expense Perseroan - kini
102.269.537 155.770.210
the Company - current Beban pajak penghasilan
Income tax expense entitas anak - kini
113.222.885 118.101.101
subsidiaries - current
215.492.422 273.871.311
Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut:
Current tax expense and payable of the Company are computed as follows:
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Beban pajak kini 102.269.537
155.770.210 Current tax expense
Dikurangi pembayaran pajak dimuka 358.001.508
186.737.823 Less prepaid taxes
Utang uang muka pajak kini Current tax payable advanced
Catatan 25 255.731.971
30.967.613 Note 25
Laba fiskal tahun 2016 menjadi dasar dalam pengisian Surat Pemberitahuan Pajak SPT tahunan
PPh Badan 2016. The taxable income for 2016 will be the basis in the
preparation of the 2016 annual Corporate Tax Returns SPT.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 117 -
Pajak Tangguhan Deferred Tax
Dikreditkan dibebankan
ke penghasilan Dikreditkan
komprehensif dibebankan
lain ke laporan
Credited laba rugi
charged to 1 Januari
Credited other
31 Maret January 1,
charged to comprehensive
March 31, 2017
income income
2017 Aset pajak tangguhan - neto
Deferred tax assets, net Perseroan
The Company
Aset tetap 184.028.174
20.662.476 -
163.365.698 Fixed assets
Selisih nilai buku aset tetap atas dasar pengenaan pajak dan akuntansi
736.346.431 57.994.046
- 794.340.477
Nilai w ajar aset atas akuisisi entitas anak
93.916.638 -
- 93.916.638
Aset sew a pembiayaan 2.492.897
309.364 -
2.183.533 Leased assets
Beban tangguhan dan Deferred charges and intangible
aset takberw ujud 255.090
3.291.323 -
3.036.233 assets
Liabilitas imbalan kerja 35.193.509
39.561 566.362
35.799.432 Employee benefits liabilities
Cadangan persediaan usang dan Allow ance for obsolete and slow
bergerak lambat 14.843.066
79.863 -
14.922.929 moving inventories
Cadangan penurunan nilai piutang 2.386.406
- -
2.386.406 Allow ance for impairment of receivables
Tunjangan produktivitas Productivity allow ances and
dan uang jasa 64.307.228
17.598.574 -
81.905.802 and incentive compensation
Penyisihan lain-lain 38.332.561
9.128.735 -
29.203.826 Other provisions
616.212.376 83.645.098
566.362 700.423.836
Entitas anak Subsidiaries
Aset tetap 75.809.275
56.722 -
75.752.553 Fixed assets
Selisih nilai buku aset tetap atas dasar pengenaan pajak dan akuntansi
15.350.275 -
- 15.350.275
Aset sew a pembiayaan 947.796
346.887 -
1.294.683 Leased assets
Liabilitas imbalan kerja 94.471.017
8.402.005 -
102.873.022 Employee benefits liabilities
Cadangan persediaan usang dan Allow ance for obsolete and slow
bergerak lambat 7.240.026
- -
7.240.026 moving inventories
Beban tangguhan dan Deferred charges and intangible
aset takberw ujud assets
Cadangan penurunan nilai piutang 8.198.544
- -
8.198.544 Allow ance for impairment of receivables
Penyisihan untuk beban restorasi Provision for restoration expense
Tunjangan produktivitas Productivity allow ances and
dan uang jasa 58.711.636
4.781.062 -
63.492.698 incentive compensation
Cadangan biaya bongkar 6.655.214
113.008 -
6.768.222 Allow ance for dismantle cost
Akumulasi rugi fiskal 20.072.446
5.084.362 -
25.156.808 Accumulated fiscal loss
Penyisihan lain-lain 2.337.860
- -
2.337.860 Other provisions
- -
- -
Jumlah 136.279.947
18.090.272 -
154.370.219 Total
Total liabilitas pajak tangguhan - neto 752.492.323
101.735.370 566.362
854.794.055 Total deferred tax liabilities - net
Liabilitas pajak tangguhan - neto Deferred tax liabilities - net
Entitas anak Subsidiaries
Aset tetap 296.908.980
34.410.702 -
331.319.682 Fixed assets
Selisih nilai buku aset tetap atas dasar pengenaan pajak dan akuntansi
112.703.815 -
- 112.703.815
Nilai w ajar aset atas akuisisi entitas anak
22.954.986 22.954.986
- -
Aset sew a pembiayaan 2.631.711
1.144.547 -
3.776.258 Leased assets
Cadangan penurunan nilai piutang 15.337.060
16.609 -
15.320.451 Allow ance for impairment of receivables
Liabilitas imbalan kerja 75.840.201
2.460.891 5.822.076
79.201.386 Employee benefits liabilities
Cadangan persediaan usang dan Allow ance for obsolete and slow
bergerak lambat 5.980.879
14.665 -
5.995.544 moving inventories
Tunjangan produktivitas Productivity allow ances and
dan uang jasa 51.518.798
540.861 -
52.059.659 incentive compensation
Cadangan biaya bongkar -
978.524 -
978.524 Allow ance for dismantle cost
Akumulasi rugi fiskal 14.540.287
394.070 -
14.934.357 Accumulated fiscal loss
Penyisihan lain-lain 7.923.757
2.022.479 -
9.946.236 Other provisions
Total aset pajak tangguhan - neto 38.650.880
11.127.164 5.822.076
43.955.968 Total deferred tax assets - net
Manfaat pajak tangguhan - neto 90.608.206
6.388.438 Deferred tax expense - net
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 118 -
Dikreditkan dibebankan
ke penghasilan Dikreditkan
komprehensif dibebankan
lain ke laporan
Credited laba rugi
charged to 1 Januari
Credited other
31 Maret January 1,
charged to comprehensive
March 31, 2016
income income
2016 Liabilitas pajak tangguhan - neto
Deferred tax liabilities - net Perseroan
The Company
Aset tetap 163.111.713
45.761.606 -
117.350.107 Fixed assets
Aset sewa pembiayaan 2.755.243
309.364 -
2.445.879 Leased assets
Beban tangguhan dan Deferred charges and intangible
aset takberwujud 7.728.976
1.365.092 -
6.363.884 assets
Liabilitas imbalan kerja 29.916.349
2.556.823 645.682
31.827.490 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 13.899.652
23.056 -
13.922.708 moving inventories
Cadangan penurunan nilai piutang 2.692.638
- -
2.692.638 Allowance for impairment of receivables
Tunjangan produktivitas Productivity allowances and
dan uang jasa 74.606.414
20.326.477 -
94.932.891 incentive compensation
Penyisihan lain-lain 42.489.680
635.207 -
43.124.887 Other provisions
Jumlah 4.480.713
70.358.897 645.682
65.232.502 Subtotal
Entitas anak Subsidiaries
Aset tetap 219.678.292
32.304.151 -
251.982.443 Fixed assets
Aset sewa pembiayaan 1.092.224
17.409 -
1.109.633 Leased assets
Liabilitas imbalan kerja 53.308.935
6.722.433 -
60.031.368 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 5.903.062
537.367 -
6.440.429 moving inventories
Cadangan penurunan nilai piutang 9.045.422
383.419 -
9.428.841 Allowance for impairment of receivables
Tunjangan produktivitas Productivity allowances and
dan uang jasa 43.148.236
11.138.687 -
54.286.923 incentive compensation
Penyisihan lain-lain 3.758.449
2.075.633 -
5.834.082 Other provisions
Jumlah 103.421.964
11.429.203 -
114.851.167 Total
Jumlah liabilitas pajak tangguhan - ne 107.902.677 58.929.694
645.682 49.618.665
Total deferred tax liabilities - net
Aset pajak tangguhan - neto Deferred tax assets - net
Entitas anak Subsidiaries
Aset tetap 63.709.578
2.585.808 -
66.295.386 Fixed assets
Aset sewa pembiayaan 1.382.142
57.808 -
1.324.334 Leased assets
Beban tangguhan dan Deferred charges and intangible
aset takberwujud 548.931
756.338 1.305.269
assets Cadangan penurunan nilai piutang
4.084.793 180.346
- 4.265.139
Allowance for impairment of receivables Liabilitas imbalan kerja
75.276.540 5.925.496
- 81.202.036
Employee benefits liabilities Cadangan persediaan usang dan
Allowance for obsolete and slow bergerak lambat
6.595.957 269.297
- 6.865.254
moving inventories Beban reklamasi
151.971 539.408
691.379 Reclamation expenses
Tunjangan produktivitas -
Productivity allowances and dan uang jasa
54.279.200 13.087.791
- 67.366.991
incentive compensation Cadangan biaya bongkar
12.522.118 6.203.585
- 6.318.533
Allowance for dismantle cost Akumulasi rugi fiskal
- 10.561.085
- 10.561.085
Accumulated fiscal loss Penyisihan lain-lain
1.913.888 603.317
- 1.310.571
Other provisions Jumlah aset pajak tangguhan - neto
90.281.678 21.984.859
- 112.266.537
Total deferred tax assets - net Manfaat pajak tangguhan - neto
80.914.553 645.682
Deferred tax expense - net
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 119 - Rekonsiliasi antara beban pajak penghasilan seperti
yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan
hasil perkalian laba akuntansi sebelum pajak penghasilan Perseroan dan tarif pajak yang berlaku
adalah sebagai berikut: Reconciliation between income tax expense as
shown in the consolidated statements profit or loss and other comprehensive income and income tax
expense calculated using prevailing tax rates is as follows:
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 875.546.105
1.243.028.579 income tax
Penyesuaian terkait dengan konslidasi: Adjustment related to consolidation:
Bagian atas laba bersih entitas asosiasi
5.297.880 10.453.045
Equity in net income of associates Disesuaikan dengan jurnal
Adjusted for consolidation eliminasi konsolidasi
3.777.558 3.309.471
elimination 877.066.427
1.235.885.005 Beban pajak penghasilan sesuai
tarif pajak 219.266.607
308.971.251 Tax calculated at statutory rate
Perbedaan tarif Perseroan dengan Difference tax rate betw een
entitas anak 724.770.305
30.595.043 the Company and its subsidiaries
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Differences betw een Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aktiva tetap
642.890.244 48.817.039
net book value of fixed assets Kesejahteraan karyaw an
1.241.417 20.816.873
Employee w elfare Promosi peningkatan penjualan
- 4.261.365
Provision for sales promotion Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
14.831.959 24.612.509
recorded on a net of tax basis Lain-lain
1.088.212 4.565.607
Others 630.387.914
85.419.449
Jumlah beban pajak 124.884.216
192.956.759 Total tax expense
Berdasarkan peraturan perpajakan Indonesia, Grup menghitung, menetapkan, dan membayar sendiri
jumlah pajak yang terutang. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan di
Indonesia. Direktorat Jenderal Pajak DJP dapat menetapkan dan mengubah kewajiban pajak dalam
batas waktu lima tahun sejak tanggal terutangnya pajak.
Under the taxation laws of Indonesia, the Group submits tax returns on the basis of self assessment.
Consolidated tax returns are not permitted under Indonesian taxation laws. The Directorate General of
Taxes DGT may assess or amend taxes within five years from the date the tax becomes due.
Revaluasi aset tetap Fixed Assets Revaluation
Pada tahun 2016, Perseroan dan entitas anak ST dan SP melakukan penilaian kembali aset tetap
untuk tujuan perpajakan dengan kenaikan nilai aset tetap sebesar Rp4.193.948.516. Dari hasil penilaian
kembali tersebut, pada tanggal 31 Desember 2016 Perseroan dan Entitas Anak telah menyetorkan nilai
pajak terutang sesuai dengan tarif yang berlaku pada Peraturan Menteri Keuangan No. 191PMK.0102015
dan memperoleh persetujuan dari Direktorat Jendral Pajak. Perbedaan nilai aset tercatat dan hasil
revaluasi telah dibukukan sebagai aset pajak tangguhan.
In 2016, the Company and its subsidiaries ST and SP have revalued their fixed assets for tax purpose
only, which resulted to an increase in value of fixed assets by Rp4,193,948,516. As a result of the
revaluation, as of December 31, 2016 the Company and its subsidiaries have made payment following the
applicable tax rate in accordance with the Regulation of
the Ministry
of Finance
Decree No.
191PMK.0102015 and obtained approval from Directorate General of Taxation. The difference in the
net carrying amount and the revalued amount was recorded as deferred tax assets.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 120 - UTSG
UTSG Pajak Penghasilan Badan tahun 2016
2016 Corporate Income Tax
Pada tahun 2016, UTSG telah menerima Surat Ketetapan Pajak Lebih Bayar SKPLB untuk masa
pajak Januari - September 2016 sebesar Rp16.253.761. Lebih bayar tersebut telah diterima
pada tahun 2016 sebesar Rp10.062.242 dan sebesar Rp6.191.519 diterima pada bulan Januari 2017.
Selisih antara pencatatan UTSG dengan SKPLB sebesar Rp16.313 dibebankan pada tahun berjalan.
In 2016, UTSG has received the Tax Overpayment Assessment Lettter SKPLB for the period January -
September 2016 amounting to Rp16,253,761. The said overpayment was received in 2016 amounting to
Rp10,062,242 and amounting to Rp6,191,519 was received in January 2017. The difference between
UTSGs record with the SKPLB amounted to Rp16,313 was charged in the current year.
Pajak Penghasilan Badan tahun 2014 2014 Corporate Income Tax
Pada tanggal 26 April 2016, UTSG menerima SKPLB No.000404061405116, yang menyatakan bahwa
lebih bayar pajak penghasilan tahun 2014 sebesar Rp3.903.602. Selisih hasil SKPLB dengan catatan
UTSG sebesar Rp1.807.853 dibukukan sebagai penyesuaian beban pajak kini. Lebih bayar tersebut
telah diterima UTSG pada tanggal 7 Juni 2016 sebesar Rp3.888.343, setelah dikurangi dengan
beberapa surat tagihan pajak sejumlah Rp15.259. On April 26, 2016, UTSG received an SKPLB
No.000404061405116, which stated that the overpayment of 2014 Corporate Income Tax
amounted to Rp3,903,602. The difference between the amount recorded by UTSG amounting to
Rp1,807,853 was recorded as tax expense adjustment. Such overpayment was received by
UTSG on June 7, 2016, amounting to Rp3,888,343 after offset with several tax collection letter STP
amounting to Rp15,259.
Pajak Penghasilan Badan tahun 2012 2012 Corporate Income Tax
Pada tanggal 31 Desember 2016, UTSG telah menerima SKPLB untuk kelebihan bayar pajak
penghasilan badan tahun 2012 yang menyatakan bahwa lebih bayar pajak penghasilan badan tahun
2012 sebesar Rp1.017.648 yang diajukan keberatan oleh UTSG. Keberatan tersebut telah ditolak,
sehingga jumlah tersebut dibebankan pada tahun berjalan dan dibukukan sebagai penyesuaian beban
pajak kini. On December 31, 2016, UTSG received an SKPLB
for corporate income tax overpayment in 2012 amounting to Rp1,017,648 which was objected by
UTSG. The said objection was rejected, thus, the amount was charged in the current year and
presented as adjustment of current income tax.
ST ST
Pajak Penghasilan Badan tahun 2014 2014 Corporate Income Tax
Pada tanggal 26 April 2016, ST telah menerima SKPLB untuk kelebihan bayar pajak penghasilan
badan tahun 2014 yang mengakibatkan penurunan kelebihan pembayaran pajak bersih sebesar
Rp1.616.984. Kelebihan pajak belum diterima oleh ST.
On April 26 2016, the ST received SKPLB for its 2014 corporate income tax resulting in decrease of net
overpayment amounting to Rp1,616,984. The refund was not been received by ST.
Pajak Penghasilan Badan tahun 2013 2013 Corporate Income Tax
Pada tanggal 24 Maret 2016, ST menerima Surat Ketetapan Pajak dari Kantor Pelayanan Pajak KPP
yang menyatakan kurang bayar pajak untuk pajak penghasilan badan di tahun 2013 sebesar
Rp10,250,534. Pembayaran telah dilunasi ST pada tanggal 22 April 2016.
On March 24 2016, ST received tax assessment letters from the Tax Service Office TSO for its 2013
corporate income tax resulting in net underpayment amounting to Rp10,250,534. The payment has been
made by ST on April 22, 2016.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 121 - SP
SP
Pada tanggal 10 Maret 2016, SP menerima SKPLB atas pajak penghasilan badan tahun 2014 sebesar
Rp19.974.095. Lebih bayar pajak penghasilan tersebut dikompensasikan dengan utang pajak SP
sebesar Rp12.289.606.
Selisih sebesar
Rp14.248.349 telah dicatat sebagai penyesuaian atas pajak penghasilan kini.
On March 10, 2016, SP received a SKPLB for 2014 corporate income tax amounting to Rp19,974,095.
The overpayment of corporate income tax was compensated with SP tax payable amounting to
Rp12,289,606. The difference amounting to Rp14,248,349 was recorded as an adjustment of
current income tax.
IKSG IKSG
Pajak Penghasilan Badan 2015 2015 Corporate Income Tax
Pada tanggal 18 April 2016, IKSG melaporkan lebih bayar pajak dalam SPT Tahunan Pajak Penghasilan
Badan 2015 sebesar Rp1.125.133. Perbedaan dengan pencatatan IKSG pada 31 Desember 2015
sebesar Rp761.291 merupakan tambahan kredit pajak penghasilan pasal 22 sebesar Rp119.330 dan
pajak penghasilan pasal 23 sebesar Rp641.960. On April 18, 2016, IKSG filed its overpayment on its
2015 annual tax return SPT amounting to Rp1,125,133. The difference amounting to
Rp761,291 comparing to IKSG record as of December 31, 2015 resulted from additional credit
balance of income tax Article 22 amounting to Rp119,330 and income tax Article 23 amounting to
Rp641,960.
40. LABA PER SAHAM 40. EARNINGS PER SHARE
Perhitungan laba per saham dasar adalah sebagai berikut:
The computation of basic earnings per share is as follows:
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Laba yang dapat diatribusikan Income attributable to the equity holders
kepada pemilik entitas induk untuk of parent entity for computation
perhitungan laba per saham dasar 746.521.764
1.033.594.985 of basic earnings per share
Total rata-rata tertimbang Weighted average number of
saham yang beredar lembar 5.931.520.000
5.931.520.000 shares outstanding shares
Laba per saham dasar, Basic earnings per share,
yang dapat diatribusikan attributable to the equity holders
kepada pemilik entitas induk of parent entity
Rupiah penuh 126
174 full amount
Perseroan tidak menghitung laba per saham dilusian karena Perseroan tidak mempunyai efek berpotensi
saham biasa yang bersifat dilutif. The Company did not calculate diluted earnings per
share because there was no identified effect or dilutive potential ordinary share.
41. LIABILITAS IMBALAN KERJA 41. EMPLOYEE BENEFITS LIABILITIES
Estimasi liabilitas
imbalan kerja
tanggal 31 Maret 2016 dan 31 Desember 2016 adalah
sebagai berikut: The estimated employee benefits liabilities as of
Maret 31, 2017 and December 31, 2016 are as follows:
Imbalan kerja jangka pendek Short-term employee benefits
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Productivity allow ances, Tunjangan produktivitas, uang jasa,
incentives, and Directors bonus Direktur dan Komisaris
1.004.023.735 803.435.269
and Commissioners bonuses Tunjangan pegaw ai lainnya
110.952.564 64.031.220
Other employee allow ances Jumlah
1.114.976.299 867.466.489
Total
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 122 - Imbalan kerja jangka panjang
Long-term employee benefits
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Liabilitas imbalan pensiun 469.072.213
439.935.469 Pension benefits obligations
Liabilitas imbalan kerja lainnya 347.994.218
333.732.892 Other employee benefits obligations
Liabilitas TKHT 52.772.413
49.361.621 Old-age employee benefits obligations
Jumlah 869.838.844
823.029.982 Total
Program Imbalan Pasti Defined Benefits Plans
a. Dana Pensiun a. Pension Fund
Perseroan memperoleh persetujuan dari Menteri Keuangan Republik Indonesia dengan Surat
Keputusan No. B7774DJMIII.5121976 tanggal 18 Desember 1976 untuk mendirikan Dana
Pensiun Semen Gresik yang merupakan dana pensiun manfaat pasti yang dikelola oleh
pengurus yang terpisah, yang memberikan manfaat pasti bagi seluruh karyawan yang telah
memenuhi persyaratan
tertentu apabila
karyawan tersebut pensiun, cacat atau meninggal dunia.
The Company received an approval from the Minister of Finance of the Republic of
Indonesia in
Decision Letter
No. B7774DJMIII.5121976
dated December 18, 1976 to establish a separate
trustee-administered pension fund, Dana Pensiun Semen Gresik, from which all
employees, after serving a qualifying period, are entitled to defined benefits on retirement,
disability or death. Entitas anak SP dan ST masing-masing
memperoleh persetujuan dari Menteri Keuangan Republik Indonesia untuk mendirikan dana
pensiun manfaat pasti yang dikelola oleh pengurus yang terpisah berdasarkan Surat
Keputusan No. S065MK-II1979 tanggal 3 April 1979 untuk Dana Pensiun Semen Padang dan
No. S-016MK.131989 tanggal 5 Januari 1989 yang telah diubah dengan Surat Keputusan
No. Kep-405KM.171999 tanggal 5 Nopember 1999 untuk Dana Pensiun Semen Tonasa yang
memberikan manfaat pasti bagi seluruh karyawan yang telah memenuhi persyaratan
tertentu apabila karyawan tersebut pensiun, cacat atau meninggal dunia.
Subsidiaries SP and ST received approvals from the Minister of Finance of the Republic of
Indonesia to establish separate trustee- administered pension funds in Decision Letter
No. S065MK-II1979 dated April 3, 1979 for Dana Pensiun Semen Padang and in Decision
Letter No. S-016MK.131989 dated January 5, 1989 as amended by Decision Letter
No. Kep-405KM.171999 dated November 5, 1999 for Dana Pensiun Semen Tonasa, from
which all employees, after serving a qualifying period, are entitled to defined benefits on
retirement, disability or death.
Asumsi aktuarial utama yang digunakan untuk menentukan estimasi liabilitas imbalan kerja
karyawan dalam program imbalan pasti pada tanggal 31 Maret 2017 dan 31 Desember 2016
adalah sebagai berikut: The principal actuarial assumptions used to
estimate liabilities for employee benefits under defined benefits plans as at Maret 31, 2017 and
December 31, 2016 are as follows:
31 Maret 2017 March 31, 2017 31 Desember 2016 December 31, 2016
Tabel Mortalita Indonesia 2011 TMIII Tabel Mortalita Indonesia 2011 TMIII
Tingkat mortalita Indonesia Mortality Table 2011 TMIII
Indonesia Mortality Table 2011 TMIII Mortality rate
Usia pensiun normal 56 tahunyears
56 tahunyears Normal retirement age
Tingkat cacat 10 dari tingkat mortalita
10 dari tingkat mortalita Disability rate
of mortality rate of mortality rate
Tingkat kenaikan gaji: Rate of salary increase:
Program pensiun 7,5 per tahunper annum
7,5 per tahunper annum Pension plan
Imbalan kerja lainnya 10 per tahunper annum
10 per tahunper annum Other employee benefits
Tingkat diskonto tahunan 9 per tahunper annum
9 per tahunper annum Annual discount rate
Tingkat pengembalian investasi 9 per tahunper annum
9 per tahunper annum Expected return on plan ass
1 ST: 0,5 untuk 1 ST: 0,5 untuk
umur di baw ah 30 tahun umur di baw ah 30 tahun
dan menurun secara linear dan menurun secara linear
Tingkat pengunduran diri sampai 0 pada umur 44 tahun
sampai 0 pada umur 44 tahun Voluntary resignation rate
SP: 54 tahun 1 ST: 0,5 SP: 54 tahun 1 ST: 0,5
at less than 30 years of age at less than 30 years of age
and reducing linearly to 0 and reducing linearly to 0
at 44 SP: 54 years years of age at 44 SP: 54 years years of age