Penjualan Sales Beban Pokok Penjualan Cost of Goods Sold

PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir Pada Tanggal For the Years Ended 31 Desember 2013 dan 2012 December 31, 2013 and 2012 Dalam USD Penuh, kecuali dinyatakan lain In Full USD, unless otherwise stated Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1March 28, 2014 54 signed:____ Transaksi-transaksi dengan pihak-pihak berelasi dilakukan dengan syarat dan kondisi yang sama dengan transaksi- transaksi dengan pihak ketiga. Transaksi yang dilakukan Perusahaan telah memenuhi peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan No. IX.E.1 tentang Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu pada saat transaksi-transaksi tersebut dilakukan. The transactions with related parties are made under terms and conditions as though the transactions were made with third parties. At the time the transactions were entered, the Company is in compliance with the regulations of Indonesian Capital Market and Financial Institution Supervisory Agency No. IX.E.1 regarding Affiliated Transactions and Conflicts of Interest on Certain Transactions. 27. Perpajakan 27. Taxation a. Pajak Dibayar di Muka a. Prepaid Taxes 2013 2012 USD USD Perusahaan The Company Pajak Pertambahan Nilai 438,230 3,102,813 Value Added Tax Pajak Lebih Bayar Overpayments of Corporate Income Tax Tahun 2013 1,579,737 -- Year 2013 Tahun 2012 1,266,029 1,595,825 Year 2012 Tahun 2011 -- 2,374,067 Year 2011 Total 3,283,996 7,072,705 Total b. Utang Pajak b. Taxes Payable 2013 2012 USD USD Perusahaan The Company Pajak Penghasilan Income Tax Pasal 21 11 31,889 Article 21 Pasal 23 3,230 5,427 Article 23 Total Utang Pajak - Perusahaan 3,241 37,316 Total Taxes Payable - The Company Entitas Anak Subsidiaries Pajak Penghasilan 1,147,766 782,299 Income Tax Pajak Pertambahan Nilai 207,344 497,681 Value Added Tax Total Utang Pajak - Entitas Anak 1,355,110 1,279,980 Total Taxes Payable - Subsidiaries Total 1,358,351 1,317,296 Total c. Manfaat Beban Pajak Penghasilan c. Income Tax Benefit Expenses 2013 2012 USD USD Perusahaan The Company Pajak Kini -- -- Current Tax Pajak Tangguhan 1,120,277 502,899 Deferred Tax Penyesuaian Pajak Periode Lalu 847,440 -- Prior Year Tax Adjustment Sub Total - Perusahaan 272,837 502,899 Sub Total - the Company Entitas Anak Subsidiaries Pajak Kini 2,283,083 1,172,873 Current Tax Sub Total - Entitas Anak 2,283,083 1,172,873 Sub Total - Subsidiaries Konsolidasian Consolidation Pajak Kini 2,283,083 1,172,873 Current Tax Pajak Tangguhan 1,120,277 502,899 Deferred Tax Penyesuaian Pajak Periode Lalu 847,440 -- Prior Year Tax Adjustment Total Konsolidasian 2,010,246 1,675,772 Income Tax Expenses - Net PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir Pada Tanggal For the Years Ended 31 Desember 2013 dan 2012 December 31, 2013 and 2012 Dalam USD Penuh, kecuali dinyatakan lain In Full USD, unless otherwise stated Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1March 28, 2014 53 signed:____ Pihak Berelasi Sifat Hubungan Transaksi Related Parties Nature of Relationship Transactions PT Supernova Flexible Packaging Perusahaan dalam Pengendalian yang SamaEntity Under Common Control Piutang Usaha, Utang Usaha, Penjualan dan Pembelian Trade Receivables, Trade Payables, Sales and Purchases PT Supernova Perusahaan dalam Pengendalian yang SamaEntity Under Common Control Piutang Usaha, Penjualan Trade Receivables, Sales Personel Manajemen Kunci Key Management Personnel Dewan Komisaris dan Dewan Direksi Board of Commissioners and Board of Directors Kompensasi dan Renumerasi Compensation and Renumeration Rincian akun-akun dan transaksi-transaksi dengan pihak- pihak yang mempunyai berelasi adalah sebagai berikut: The details of accounts and transactions with related parties are as follows: 2013 2012 USD USD Piutang Usaha Trade Receivables PT Supernova Flexible Packaging 945,931 2,426,534 PT Supernova Flexible Packaging PT Supernova 227,194 1,214,788 PT Supernova Total 1,173,125 3,641,322 Total Persentase terhadap Total Aset 0.42 1.29 Percentage to Total Assets Piutang Lain-lain - Lancar Other Receivables - Current Karyawan 18,000 79,671 Employees Total 18,000 79,671 Total Persentase terhadap Total Aset 0.01 0.03 Percentage to Total Assets Utang Usaha Trade Payable PT Supernova Flexible Packaging 913,226 1,697,568 PT Supernova Flexible Packaging Total 913,226 1,697,568 Total Persentase terhadap Total Liabilitas 0.72 1.20 Percentage to Total Liabilities Penjualan Sales PT Supernova Flexible Packaging 6,515,597 7,653,073 PT Supernova Flexible Packaging PT Supernova 2,625,574 4,270,416 PT Supernova Total 9,141,171 11,923,489 Total Persentase terhadap Total Penjualan 3.92 5.25 Percentage to Total Sales Pembelian Purchases PT Supernova Flexible Packaging 5,920,496 4,687,324 PT Supernova Flexible Packaging Total 5,920,496 4,687,324 Total Persentase terhadap Total Pembelian 3.71 3.08 Percentage to Total Purchase Jumlah kompensasi pengurus Perusahaan adalah masing- masing sebesar USD 1,530,727 dan USD 1,635,393 pada tahun 2013 dan 2012 . The amount of renumeration for the Company’s management is USD 1,530,727and USD 1,635,393 for the year 2013 and 2012, respectively. Perusahaan memberikan fasilitas pinjaman tanpa bunga kepada karyawan yang diperhitungkan dengan gaji. The Company provides non - interest bearing loan facility to its employee which will be settled through salary deduction. Perusahaan melakukan transaksi penjualan “Biaxially Oriented Polypropylene BOPP”, “Biaxially Oriented Polyster BOPET”, dan pembelian bahan baku, saham dan jasa-jasa dan lain-lain dengan pihak-pihak tersebut di atas. Harga jual atau beli antar pihak yang mempunyai berelasi ditentukan menggunakan prinsip arm’s length. The Company has sales transactions of “Biaxially Oriented Polypropylene BOPP” “Biaxially Oriented Polyster BOPET”, and purchase of raw materials, stocks, services and others with the parties as mentioned above. The selling and purchase price among related parties are determined on an arm’s length basis.