LIABILITAS SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
Assuring the Move Into Next Level
507
Corporate Governance Implementation Report
Corporate Social Responsibility Report
Corporate Data Management Discussion
and Analysis Financial Statements
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013
Expressed in thousands of Rupiah, unless otherwise stated Continued
- 93 -
b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities
2014 2013
Sewa jangka panjang 8.706.024
12.331.479 Long-term prepaid rent
Pendapatan tangguhan 3.143.891
32.748 Deferred income
Retensi 105.142
89.681 Retention
Jumlah
11.955.057 12.453.908
Total
24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES
2014 2013
Productivity allowances, Promosi peningkatan penjualan
199.207.341 181.703.776
Sales promotion Pengangkutan
105.618.002 82.253.192
Transportation Jasa profesional
32.680.458 23.199.096
Professional fees Asuransi, sewa dan ekspedisi
9.587.481 55.695.629
Insurance, rent and expedition Retribusi pertambangan
7.411.840 6.516.846
Mining rights fees Bina lingkungan
5.152.867 11.998.516
Partnership program Listrik
4.377.619 2.461.426
Electricity Pemeliharaan
3.546.785 13.573.784
Maintenance Beban pengantongan
213.103 4.242.154
Packer fees Bunga
190.373 349.602
Interest Beban kerugian kontrak
Provision for purchase pembelian Catatan 48
- 23.760.000
contract loss Note 48 Lain-lain di bawah Rp1.000.000
77.448.249 32.451.212
Others below Rp 1,000,000
445.434.118 438.205.233
25. UTANG PAJAK 25. TAXES PAYABLE
2014 2013
Perseroan The Company
PPh badan Catatan 39 92.175.407
96.053.982 Corporate Income tax Note 39
Utang pajak lain Other taxes payable
PPh Pasal 21 5.446.898
9.344.111 Income tax Article 21
PPh Pasal 22 3.099.382
3.040.310 Income tax Article 22
PPh Pasal 23 dan 26 2.654.319
2.531.097 Income tax Articles 23 and 26
Pajak penghasilan final 1.268.298
1.902.824 Final income tax
Pajak Pertambahan Nilai 91.520.164
54.479.167 Value Added Tax
Pajak Pertambahan Nilai - WAPU
14.262.133 40.166.670
Value Added Tax - Tax Collector Jumlah
210.426.601 207.518.161
Total
Entitas anak Subsidiaries
PPh badan 967.122
70.714.371 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 11.646.822
17.446.125 Income tax Article 21
PPh Pasal 22 2.598.821
2.433.168 Income tax Article 22
PPh Pasal 23 dan 26 2.313.027
1.610.630 Income tax Articles 23 and 26
Pajak penghasilan final 4.419.166
4.135.883 Final income tax
Pajak Bumi dan Bangunan 6.578.857
4.722.867 Land and Building Tax
Pajak Pertambahan Nilai 27.764.822
88.947.430 Value Added Tax
Lainnya 4.971.767
1.008.107 Others
Jumlah 61.260.404
191.018.581 Total
Jumlah
271.687.005 398.536.742
Total
Assuring the Move Into Next Level
508
Business Development Report Management Reports
Company Information Information For Investors
Operational Review
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013
Expressed in thousands of Rupiah, unless otherwise stated Continued
- 94 -
Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertamb
ahan 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 tahun 2014, 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 2014, 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.
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
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 18.195.337
11.146.983 10.394.504
175.064.953
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 23.776.426
69.399.593 3.745.591
- 89.430.428
Quarry restoration Estimasi biaya pembongkaran
Estimated cost of dismantling aset tetap
56.817.137 7.926.059
- 3.448.471
68.191.667 of fixed assets
Jumlah
80.593.563 77.325.652
3.745.591 3.448.471
157.622.095
Total
2014
2013