Utang Lain-lain - Lancar Other Payables - Current
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
- 105 - Utang lain-lain kepada pihak berelasi terutama
berkaitan dengan transaksi penyediaan jasa untuk proyek pembangunan pabrik baru dan
pembelian aset tetap lainnya. Untuk rincian transaksi dan saldo dengan pihak berelasi
diungkapkan dalam Catatan 42. Other payables to related parties mainly pertain
to the services for the construction of new plants and other fixed assets. Details of related party
transactions and balances are disclosed in Note 42.
b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Sew a jangka panjang 5.087.563
5.087.562 Long-term prepaid rent
Pendapatan tangguhan 1.326.557
1.326.557 Deferred income
Retensi 227.530
127.394 Retention
Jumlah 6.641.650
6.541.513 Total
24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Productivity allow ances, Promosi peningkatan penjualan
161.382.416 211.909.024
Sales promotion Pengangkutan
155.154.269 203.274.045
Transportation Beban konstruksi
35.407.561 35.407.561
Construction load Jasa profesional
22.120.736 26.446.300
Professional fees Asuransi, sew a dan ekspedisi
18.515.644 28.095.720
Insurance, rent and expedition Bunga
13.186.235 14.940.713
Interest Retribusi pertambangan
8.616.831 3.952.060
Mining rights fees Listrik
6.931.508 3.274.982
Electricity Bina lingkungan
5.526.638 172.372
Partnership program Pemeliharaan
5.100.426 12.564.635
Maintenance Beban pengantongan
3.874.463 1.248.468
Packer fees Tagihan dalam proses
994.918 1.326.557
Bills in progress Lain-lain di baw ah Rp1.000.000
210.447.327 134.765.987
Others below Rp 1,000,000
647.258.972 677.378.424
25. UTANG PAJAK 25. TAXES PAYABLE
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Perseroan The Company
PPh badan Catatan 39 55.593.457
55.593.457 Corporate Income tax Note 39
Utang pajak lain Other taxes payable
PPh Pasal 21 2.566.943
15.652.273 Income tax Article 21
PPh Pasal 22 5.770.989
1.124.526 Income tax Article 22
PPh Pasal 23 dan 26 9.535.241
4.838.731 Income tax Articles 23 and 26
Pajak penghasilan final 83.063
731.658 Final income tax
Pajak Pertambahan Nilai 33.136.876
86.123.341 Value Added Tax
Subjumlah 106.686.569
164.063.986 Subtotal
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
- 106 -
Lanjutan Continued
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Entitas anak Subsidiaries
PPh badan 77.276.195
70.342.501 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 6.145.526
4.687.178 Income tax Article 21
PPh Pasal 22 8.376.169
8.527.131 Income tax Article 22
PPh Pasal 23 dan 26 5.208.861
7.204.805 Income tax Articles 23 and 26
Pajak penghasilan final 8.720.925
8.882.651 Final income tax
Pajak Bumi dan Bangunan 2.778.100
5.529.302 Land and Building Tax
Pajak Pertambahan Nilai 88.994.063
84.081.080 Value Added Tax
Lainnya 10.775.174
10.508.376 Others
Subjumlah 208.275.013
199.763.024 Subtotal
Jumlah 314.961.582
363.827.010 Total
Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Penghasilan PPh 22 berdasarkan
Peraturan Menteri
Keuangan PMK
No. 107PMK.102015 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak
Penghasilan PPh 22 oleh Direktorat Jenderal Pajak pada tanggal 9 Juni 2015, yang berlaku efektif pada
tanggal 8 Agustus 2015. The Company was appointed as an income tax
Article 22 collector WAPU based on the Ministry of Finance regulation PMK No. 107PMK.102015
concerning the appointment of State Owned Enterprises as WAPU Income Tax Article. 22 by
Directorate General of Taxes DGT on June 9, 2015, effective on August 8, 2015.
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.
26. UANG MUKA PENJUALAN 26. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak ST, KIG,
UTSG, KSI dan SIB dalam rangka penjualan semen, tanah kawasan industri, pekerjaan reklamasi, bahan
baku semen, dan beton siap pakai. Sales
advances represent
receipts from
subsidiaries’ ST, KIG, UTSG, KSI and SIB customers for sales of cement, industrial real estate
land, reclamation service, cement materials, and readymix concrete.
27. PROVISI JANGKA PANJANG 27. LONG-TERM PROVISIONS
Jumlah Peningkatan
Nilai Provisi
yang terjadi selama
Nilai tercatat aw al tambahan dan dibebankan periode berjalan tercatat akhir
Beginning Additional Amount realized Increase during
Ending balance
provision and expense
the period balance
Restorasi tanah tambang 113.074.539
583.371 762.347
1.954.266 114.849.829
Quarry restoration Estimasi biaya pembongkaran
Estimated cost of dismantling aset tetap
69.686.154 6.091.084
5.957.431 1.204.385
71.024.192 of fixed assets
Jumlah 182.760.693
6.674.455 6.719.778
3.158.651 185.874.021
Total
Jumlah Peningkatan
Nilai Provisi
yang terjadi selama
Nilai tercatat aw al tambahan dan dibebankan
tahun berjalan tercatat akhir Beginning
Additional Amount realized Increase during Ending
balance provision
and expense the year
balance
Restorasi tanah tambang 105.884.189
4.236.121 3.049.387
6.003.616 113.074.539
Quarry restoration Estimasi biaya pembongkaran
Estimated cost of dismantling aset tetap
79.642.651 6.652.892
23.829.723 7.220.334
69.686.154 of fixed assets
Jumlah 185.526.840
10.889.013 26.879.110
13.223.950 182.760.693
Total
31 Maret March 31, 2017 Unaudited
31 DesemberDecember 31, 2016 Audited