PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS
THEN ENDED Continued
- 91 - 33. BEBAN UMUM DAN ADMINISTRASI
33. GENERAL AND ADMINISTRATIVE EXPENSES
2013 2012
Rp000 Rp000
Gaji dan tunjangan 394.098.345
277.075.202 Salaries and allowances
Listrik, air dan gas 29.871.765
23.392.066 Electricity, water and gas
Imbalan pasca kerja Post-employment benefits
Catatan 24 24.055.928
19.054.738 Note 24
Pajak dan perizinan 21.365.943
31.262.133 Licenses and fees
Penyusutan Catatan 15 20.788.289
23.356.225 Depreciation Note 15
Jasa manajemen 17.043.968
12.174.472 Management fee
Pemeliharaan 13.793.833
11.122.962 Maintenance
Sumbangan 12.258.913
10.673.951 Donation
Sewa peralatan operasional 11.886.412
6.500.311 Equipment rental for operation
Keamanan dan kebersihan 11.870.425
4.887.566 Security and cleaning
Asuransi 10.283.376
8.806.216 Insurance
Jasa profesional 8.824.863
10.210.325 Professional fees
Pajak bumi dan bangunan 8.760.949
7.758.714 Land and property tax
Keperluan kantor 8.207.015
10.108.444 Office expenses
Perjalanan dinas 7.630.770
4.207.984 Travelling expense
Alat tulis dan perlengkapan kantor
4.926.233 3.477.390
Office supplies Telepon dan telex
4.210.740 3.492.395
Telephone and telefax Kompensasi opsi saham
Compensation for stock Catatan 27
1.700.215 20.975.834
option Note 27 Lain-lain
69.568.110 46.897.125
Others Jumlah
681.146.092 535.434.053
Total
34. PENGHASILAN BUNGA 34. INTEREST INCOME
2013 2012
Rp000 Rp000
Bunga 143.253.896
76.285.882 Interest
Jasa giro 4.746.936
3.779.928 Current account
Jumlah 148.000.832
80.065.810 Total
35. BEBAN BUNGA DAN KEUANGAN 35. INTEREST EXPENSE AND FINANCIAL CHARGES
2013 2012
Rp000 Rp000
Bunga 469.177.462
374.318.296 Interest
Administrasi 7.773.107
4.144.338 Administrative
Jumlah 476.950.569
378.462.634 Total
ES
ansi
antor
unga
ES
unga
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS
THEN ENDED Continued
- 92 - 36. PAJAK PENGHASILAN
36. INCOME TAX
Beban manfaat pajak Grup terdiri dari: The tax expense benefit of the Group consists of
the following: 2013
2012 Rp000
Rp000 Beban pajak kini
Current tax Pajak penghasilan final
Final income tax Perusahaan
39.641.601 68.792.999
The Company Entitas anak
227.248.354 190.042.403
Subsidiaries Pajak penghasilan non final -
Non final income tax - entitas anak
3.361.777 1.191.866
subsidiaries Jumlah beban pajak kini
270.251.732 260.027.268
Total current tax Manfaat pajak tangguhan -
Deferred tax benefit - entitas anak
23.316.710 3.771.290
subsidiaries Jumlah beban pajak - bersih
246.935.022 256.255.978
Total tax expense - net
Pajak Kini Pajak Penghasilan Final
Pajak penghasilan
final sehubungan
dengan penjualan rumah, apartemen, perkantoran, rumah
kantor dan rumah toko adalah sebagai berikut:
Current Tax Final Income Tax
Final income tax in connection with sale of houses, apartments, office, home office and shophouses are
as follows:
2013 2012
Rp000 Rp000
Beban pajak final yang berasal dari: Final income tax from:
Pengalihan hak atas tanah Transfer of rights over land
danatau bangunan 197.159.897
203.199.355 andor buildings
Penyewaan dan jasa pengelolaan 69.730.058
55.636.047 Rental and service charge
Pajak penghasilan final 266.889.955
258.835.402 Final income tax
Perincian utang pajak penghasilan final adalah sebagai berikut:
The details of final income tax payable are as follows: 2013
2012 Rp 000
Rp 000 Saldo awal tahun
136.388.608 89.892.454
Beginning balance Pajak penghasilan final atas
Final income tax on revenues pendapatan usaha tahun berjalan
266.889.955 258.835.402
in current year Mutasi bersih pajak dibayar dimuka
Net movement in the prepaid tax atas pendapatan diterima dimuka
80.202.960 64.265.035
of unearned revenues Pajak penghasilan final yang telah
Final income tax deducted by third dipotong pihak ketiga atau disetor
party or paid by the company perusahaan tahun berjalan
350.758.968 276.604.283
in the current year Saldo akhir tahun Catatan 19
132.722.555 136.388.608
Ending balance Note 19 Seluruh
pendapatan Grup
dikenakan pajak
penghasilan final kecuali untuk CIP, CPP, BSP, BPS, GPL, AKS dan SAI entitas anak yang dikenakan
pajak penghasilan tidak final. All revenues from the Group are subjected to final
income tax, except for CIP, CPP, BSP, BPS, GPL, AKS and SAI, subsidiaries, which are subjected to
non final income tax.
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS
THEN ENDED Continued
- 93 - Pada tahun 2013, kecuali CIP dan CPP, beban pajak
kini atas entitas anak GPL, BSP, BPS, AKS, dan SAI adalah nihil karena entitas anak masih
mengalami rugi fiskal. In 2013, except for CIP and CPP, current tax for
subsidiaries GPL, BSP, BPS, AKS and SAI is nil because subsidiaries still have fiscal losses.
Pajak Tangguhan
Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut:
Deferred Tax
The details of the deferred tax assets and liabilities are as follows:
Dikreditkan Dikreditkan
dibebankan dibebankan
ke laporan ke laporan
laba rugi laba rugi
komprehensif komprehensif
Credited Credited
charged charged
1 Januari to statements of
31 Desember to statements of
31 Desember January 1,
comprehensive December 31,
comprehensive December 31,
2012 income
2012 income
2013 Rp000
Rp000 Rp000
Rp000 Rp000
CPP CPP
Rugi fiskal 1.113.731
397.421 716.310
716.310 -
Fiscal losses Cadangan piutang tidak
Allow ance for doubtful tertagih
- -
- 117.859
117.859 account
Liabilitas imbalan Post employment
pasca kerja -
- -
187.098 187.098
benefit obligation Aset pajak tangguhan
1.113.731 397.421
716.310 411.353
304.957 Deferred tax assets
BSP BSP
Rugi fiskal 920.681
4.189.007 5.109.688
4.058.562 9.168.250
Fiscal losses Perbedaan antara
Difference betw een penyusutan komersial
commercial and dan fiskal
151.148 455.421
606.569 492.054
1.098.623 fiscal
Liabilitas imbalan Post employment
pasca kerja 62.787
62.787 -
- -
benefit obligation Aset pajak tangguhan
832.320 3.670.799
4.503.119 3.566.508
8.069.627 Deferred tax assets
GPL GPL
Rugi fiskal -
- -
18.943.108 18.943.108
Fiscal losses Perbedaan antara
Difference betw een penyusutan komersial
commercial and dan fiskal
- -
- 906.401
906.401 fiscal
Liabilitas imbalan Post employment
pasca kerja -
187.972 187.972
192.060 380.032
benefit obligation Aset pajak tangguhan
- 187.972
187.972 18.228.767
18.416.739 Deferred tax assets
SAI SAI
Rugi fiskal -
505.871 505.871
2.012.780 2.518.651
Fiscal losses Perbedaan antara
Difference betw een penyusutan komersial
commercial and dan fiskal
- -
- 63.831
63.831 fiscal
Cadangan piutang tidak Allow ance for doubtful
tertagih -
- -
1.050 1.050
account Amortisasi sew a tanah
- 93.750
93.750 93.750
187.500 Amortization of land lease
Aset pajak tangguhan -
412.121 412.121
1.856.249 2.268.370
Deferred tax assets
AKS AKS
Rugi fiskal -
54.228 54.228
163.687 217.915
Fiscal losses Aset pajak tangguhan
- 54.228
54.228 163.687
217.915 Deferred tax assets
Jumlah aset pajak tangguhan 1.946.051
3.927.699 5.873.750
23.403.858 29.277.608
Total deferred tax assets
CIP CIP
Rugi fiskal 66.948
66.948 -
- -
Fiscal losses Perbedaan antara
Difference betw een penyusutan komersial
commercial and dan fiskal
6.390 89.461
83.071 87.148
170.219 fiscal
Liabilitas pajak tangguhan 73.338
156.409 83.071
87.148 170.219
Deferred tax liabilities