AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 93 - 25. UTANG PAJAK
25. TAXES PAYABLE 30 Juni
31 Desember June 30,
December 31, 2015
2014
Unaudited Unaudited
Perseroan The Company
PPh badan Catatan 39 29.326.476
90.257.899 Corporate Income tax Note 39
Utang pajak lain Other taxes payable
PPh Pasal 21 10.367.464
5.446.898 Income tax Article 21
PPh Pasal 22 2.838.136
3.099.382 Income tax Article 22
PPh Pasal 23 dan 26 9.041.255
2.654.319 Income tax Articles 23 and 26
Pajak penghasilan final 773.028
1.268.298 Final income tax
Pajak Pertambahan Nilai 62.784.672
91.520.164 Value Added Tax
Pajak Pertambahan Nilai - WAPU
31.708.966 14.262.132
Value Added Tax - Tax Collector Jumlah
146.839.997 208.509.093
Total
Entitas anak Subsidiaries
PPh badan 44.570.930
967.122 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 44.559.712
11.646.823 Income tax Article 21
PPh Pasal 22 2.058.766
2.598.821 Income tax Article 22
PPh Pasal 23 dan 26 3.515.370
2.313.027 Income tax Articles 23 and 26
Pajak penghasilan final 3.979.655
4.419.166 Final income tax
Pajak Bumi dan Bangunan 7.633.685
6.578.857 Land and Building Tax
Pajak Pertambahan Nilai 40.860.740
27.764.822 Value Added Tax
Lainnya 13.726.654
4.971.767 Others
Jumlah 160.905.512
61.260.405 Total
Jumlah 307.745.509
269.769.498 Total
Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertambahan Nilai berdasarkan
Peraturan Menteri Keuangan PMK Nomor: 85PMK.032012 tentang Penunjukan Badan Usaha
Milik Negara sebagai WAPU Pajak Pertambahan Nilai oleh Direktorat Jenderal Pajak pada tanggal
20 Juni 2012, yang berlaku efektif per tanggal 1 Juli 2012.
The Company was appointed as a value added tax collector WAPU based on the Ministry of
Finance regulation PMK Number: 85PMK.032012 concerning the appointment of State Owned
Enterprises as WAPU VAT by Directorate General of Taxes DGT on June 20, 2012, effective on
July 1, 2012.
Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp 41.452.329
untuk denda atas keterlambatan pelaporan pajak pertambahan nilai untuk tahun pajak 2003 dan 2002.
Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006, Direktorat Jenderal Pajak
mengkonfirmasikan bahwa tidak adanya surat permohonan resmi untuk perpanjangan ijin
sentralisasi pajak pertambahan nilai dapat menyebabkan SP dianggap menerapkan
desentralisasi dalam administrasi pajak pertambahan nilai.
Value added tax payable includes SP’s provision for tax penalties amounting to Rp
41,452,329 arising from the late reporting of value added tax
for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the
Directorate General of Taxation confirmed that in the absence of a formal application letter for
extension of centralization for its value added tax administration, SP would be deemed as applying
decentralization for value added tax purposes.
Pada tanggal 30 Juni 2015, SP telah mengakui pendapatan lain-lain dari estimasi penyisihan denda
atas keterlambatan pembayaran pajak pertambahan nilai 2003 dan 2002 sehubungan dengan
kadaluwarsa masa pajak. In June 30, 2015, SP has recognized other income
from an estimated provision for tax penalties arising from the late reporting of value added tax for 2003
and 2002 as it was already expired.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 94 - 26. UANG MUKA PENJUALAN
26. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak SP, ST, KIG,
UTSG dan SPB dalam rangka penjualan semen, tanah kawasan industri, pekerjaan reklamasi, dan
beton siap pakai. Sales advances represent receipts from
subsidiaries’ SP, ST, KIG, UTSG and SPB customers for sales of cement, industrial real estate
land, reclamation service, and readymix concrete.
27. PROVISI JANGKA PANJANG 27. LONG-TERM PROVISIONS
Jumlah Peningkatan
Nilai Provisi
yang terjadi selama
Nilai tercatat awal
tambahan dan dibebankan
periode berjalan tercatat akhir
Beginning Additional
Amount realized Increase during
Ending balance
provision and expense
the period balance
Restorasi tanah tambang 99.823.896
2.499.197 1.704.457
2.943.470 103.562.106
Quarry restoration Estimasi biaya pembongkaran
Estimated cost of dismantling aset tetap
75.241.057 399.396
- 1.947.476
77.587.929 of fixed assets
Jumlah 175.064.953
2.898.593 1.704.457
4.890.946 181.150.035
Total
Jumlah Peningkatan
Nilai Provisi
yang terjadi selama
Nilai tercatat awal
tambahan dan dibebankan
tahun berjalan tercatat akhir
Beginning Additional
Amount realized Increase during
Ending balance
provision and expense
the year balance
Restorasi tanah tambang 89.430.428
15.968.722 11.146.983
5.571.729 99.823.896
Quarry restoration Estimasi biaya pembongkaran
Estimated cost of dismantling aset tetap
68.191.667 2.226.615
- 4.822.775
75.241.057 of fixed assets
Jumlah 157.622.095
18.195.338 11.146.983
10.394.503 175.064.953
Total
30 Juni 2015 June 30, 2015 Unaudited
31 Desember 2014 December 31, 2014 Unaudited
Restorasi tanah tambang dilakukan setiap tahun sesuai dengan rencana reklamasi yang disampaikan
kepada otoritas terkait. Pembongkaran aset tetap akan dilakukan pada saat selesainya masa sewa
lahan terkait aset tetap tersebut. Quarry restoration is carried out every year based
on restoration plan reported to the authority. Dismantling of fixed assets will be realized at the
end of land rent period of related fixed assets.
28. MODAL SAHAM 28. SHARE CAPITAL
Sesuai dengan daftar pemegang saham yang dikeluarkan oleh Biro Administrasi Efek, PT Datindo
Entrycom, susunan pemegang saham Perseroan pada tanggal 30 Juni 2015 dan 31 Desember 2014
adalah sebagai berikut: Based on the list of shareholders issued by the
Securities Administration Bureau, PT Datindo Entrycom, the Company’s shareholders and their
ownership interests as of June 30, 2015 and December 31, 2014 are as follows:
Saham ribuan lembar
Nilai Nominal Shares
Saham thousand
Par value of Kepemilikan
of shares shares
Ownership Government of the Republic
Pemerintah Republik Indonesia 3.025.406
302.540.600 51,01
of Indonesia Masyarakat masing-masing
dibawah 5 2.906.114
290.611.400 48,99
Public below 5 each Jumlah
5.931.520 593.152.000
100,00 Total
June 30, 2015 and December 31, 2014 30 Juni 2015 dan 31 Desember 2014
