PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six
Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
32 5. Piutang Usaha
5. Accounts Receivable a. Berdasarkan Pelanggan
a. By Customers
2016 2015
USD USD
Pihak Berelasi Catatan 9 4,784,113
4,299,721 Related Parties Note 9
Pihak Ketiga Third Parties
Industri Minyak dan Gas 20,724,090
17,075,635 Oil and Gas Industry
Industri Non Minyak dan Gas 15,970,920
12,092,550 Non Oil and Gas Industry
Total 36,695,010
29,168,185 Total
Dikurangi : Penyisihan Penurunan Nilai 9,431,880
9,472,562 Less: Allowances for Impairment
Sub Total Pihak Ketiga 27,263,130
19,695,623 Sub Total Third Parties
Total Bersih 32,047,243
23,995,344 Net
b. Berdasarkan Umur b. By Aging Categories
2016 2015
USD USD
Belum Jatuh Tempo 20,959,916
13,458,890 Not Yet Due
Telah Jatuh Tempo Over Due
1 - 30 Hari 2,221,088
4,161,086 1 - 30 Days
31 - 90 Hari 3,237,498
2,727,539 31 - 90 Days
Lebih dari 90 hari 15,060,621
13,120,391 Over 90 Days
Total 41,479,123
33,467,906 Total
Dikurangi : Penyisihan Penurunan Nilai 9,431,880
9,472,562 Less: Allowances for Impairment
Total Bersih 32,047,243
23,995,344 Net
c. Berdasarkan Mata Uang c. By Currencies
2016 2015
USD USD
US Dolar 36,287,546
31,759,457 US Dollar
Rupiah 2016: Rp 68,424,983,068; Rupiah 2016: Rp 68,424,983,068;
2015: Rp 23,504,933,589 5,191,577
1,703,873 2015: Rp 23,504,933,589
Dolar Singapura 2015: SGD6,474 --
4,576 Singapore Dollar 2015: SGD6,474
Total 41,479,123
33,467,906 Total
Dikurangi : Penyisihan Penurunan Nilai 9,431,880
9,472,562 Less: Allowances for Impairment
Total Bersih 32,047,243
23,995,344 Net
Mutasi penyisihan penurunan nilai piutang adalah sebagai berikut:
The movement of allowance for impairment of accounts receivable are as follows:
2016 2015
USD USD
USD
Saldo Awal 9,472,562
5,678,821 Beginning Balance
Penambahan --
3,827,411 Addition
Penghapusan dan Pemulihan 58,322
-- Write off and Recovery
Selisih kurs 17,640
33,670 Foreign exchange
Saldo Akhir 9,431,880
9,472,562 Ending Balance
Manajemen berpendapat bahwa penyisihan tersebut cukup untuk menutupi risiko penurunan nilai piutang.
Management believes that the allowance for impairment is adequate to cover the possible
impairment risk of receivables.
Atas perjanjian sewa operasi kapal yang berlaku pada tanggal 30 Juni 2016, jumlah pembayaran
minimum di masa depan untuk periode sampai dengan 1 tahun adalah sebesar USD63,527,911 dan
untuk periode lebih dari 1 tahun sampai 5 tahun adalah sebesar USD72,885,282.
Based on the outstanding vessel charter contracts on hand as of June 30, 2016, the total value of contract,
for the period up to 1 year amounted to USD63,527,911 and for the period of more than
1 year to 5 years totalled to USD72,885,282.
PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six
Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
33
Sebagian piutang usaha dijadikan jaminan utang bank Catatan 16.
Part of accounts receivable is used as collateral for bank loan Note 16.
Tidak terdapat rental kontinjen dalam perjanjian sewa kapal.
There is no contingent rent under vessel charter agreement.
6. Perpajakan
6. Taxation a. Pajak Dibayar Di Muka
a. Prepaid Taxes
2016 2015
USD USD
Perusahaan The Company
Pajak Penghasilan Income Tax
Pasal 22 39
-- Article 22
Pasal 23 12,276
-- Article 23
Pasal 25 19,463
-- Article 25
Pajak Pertambahan Nilai 29,349
-- Value Added Tax
Tagihan Pajak 21,690
-- Claim for Tax Refund
Sub Total 82,817
-- Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Tax
Pasal 21 74,736
3,217 Article 21
Pasal 22 1,934
-- Article 22
Pasal 23 18,865
304 Article 23
Pasal 28.a --
13,700 Article 15
Pajak Pertambahan Nilai 360,813
450,553 Value Added Tax
Tagihan Pajak 1,071,722
33,527 Claim for Tax Refund
Sub Total 1,528,071
501,301 Sub Total
Total 1,610,888
501,301 Total
b. Pajak Kini b. Current Tax
Rekonsiliasi antara beban pajak penghasilan dan laba akuntansi sebelum pajak penghasilan adalah sebagai
berikut: A reconciliation between income tax expense with
income before tax is as follows:
2016 2015
USD USD
Rugi Sebelum Pajak Menurut Loss Before Tax According to
Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements of Profit and Loss
Komprehensif Lain Konsolidasian Interim 475,732
2,161,353 and Other Comprehensive Income
Laba Rugi Entitas Anak Sebelum Pajak 213,451
735,433 Income Loss Before Income Tax of Subsidiaries
Rugi Sebelum Pajak Penghasilan Perusahaan 689,183
2,896,786 Loss Before Income Tax of the Company
Koreksi Fiskal Tax Correction
Beda Tetap Permanent Differences
Bagian Laba Rugi Entitas Asosiasi 569,612
133,216 Equity in Net Earning of Associates
Pendapatan Usaha yang Dikenakan Operating Revenue Subjected to
Pajak Penghasilan Final 3,108,118
924,499 Final Income Tax
Beban Usaha atas Pendapatan yang Operating Expenses on Revenue
Dikenakan Pajak Penghasilan Final 4,366,913
3,954,502 Subjected to Final Income Tax
Beban Lain-lain yang Other Expenses
Dikenakan Pajak Final --
-- Subjected to Final Income Tax
Penghasilan Kena Pajak --
-- Taxable Income
Sesuai dengan
Undang-undang Perpajakan
Indonesia, pajak penghasilan badan dihitung secara tahunan untuk Perusahaan dan masing-masing
entitas anak sebagai entitas hukum yang terpisah In accordance with Indonesia Taxation Law, corporate
income tax is calculated for the Company and each of its subsidiaries in the understanding that they are
separate legal entities the consolidated financial
