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 2014 dan 2013 December 31, 2014 and 2013
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 30, 2015 51
signed:____
2014 2013
USD USD
Barang Jadi Finished Goods
Awal Tahun 5,388,952
5,112,620 At Beginning of the Year
Pemberian Sampel 78,911
156,375 Sample
Akhir Tahun 3,891,661
5,388,952 At the End of the Year
Beban Pokok Penjualan 192,543,030
193,045,083 Cost of Goods Sold
Pemasok dengan nilai melebihi 10 pembelian Perusahaan adalah sebagai berikut:
Purchases from suppliers which exceeded 10 of the total purchases were as follow:
2014 2013
USD USD
Pemasok: Suppliers:
Sabic Asia Pacific Pte Ltd 20,746,501
23,979,621 Sabic Asia Pacific Pte Ltd
PT Chandra Asri Petrochem Tbk 16,933,405
12,499,801 PT Chandra Asri Petrochem Tbk
PT Indorama Ventures Indonesia 9,559,850
8,176,300 PT Indorama Ventures Indonesia
Total 47,239,756
44,655,722 Total
22. Beban Usaha 22. Operating Expenses
2014 2013
USD USD
Beban Penjualan Selling Expenses
Biaya Penjualan 4,331,974
3,861,448 Sales Charges
Pemasaran, Iklan dan Promosi 1,879,434
2,062,873 Marketing, Advertising and Promotion
Gaji dan Upah 1,729,601
1,820,170 Salaries and Wages
Jamuan dan Donasi 879,969
750,287 Entertaiment and Donation
Perjalanan Dinas 539,721
743,780 Traveling
Klaim Pelanggan 246,432
167,160 Customers Claim
Sewa Ruangan dan Service Charge 147,281
132,694 Rent and Service Charges
Penyusutan dan Amortisasi 62,163
73,205 Depreciation and Amortization
Komunikasi 25,738
51,480 Communication
Lain-lain 262,811
549,181 Others
Sub Total 10,105,124
10,212,278 Sub Total
--
Beban Umum dan Administrasi General and Administrative Expenses
Gaji, Upah dan Tunjangan 8,086,928
7,598,535 Salaries and Wages
Perjalanan Dinas 1,201,432
1,265,517 Traveling
Perijinan 881,194
672,658 Permit and Licenses
Penyusutan dan Amortisasi 417,580
390,532 Depreciation and Amortization
Sewa Ruangan dan Service Charge 383,148
334,629 Rent and Service Charges
Biaya Kantor 298,585
236,049 Offices
Tenaga Ahli 260,697
188,512 Professional Fees
Komunikasi 165,497
271,915 Communication
Perbaikan dan Perawatan 131,024
140,838 Repairs and Maintenances
Pelatihan 111,246
42,535 Trainings
Perlengkapan Kantor 63,168
101,033 Office Equipments
Asuransi 38,896
158,466 Insurances
Lain-lain 1,662,458
1,859,288 Others
Sub Total 13,701,853
13,260,507 Sub Total
Total 23,806,977
23,472,785 Total
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 2014 dan 2013 December 31, 2014 and 2013
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 30, 2015 52
signed:____
23. Pendapatan Beban Lain-lain 23. Other Income Expenses
a. Pendapatan Lain-lain a. Other Income
2014 2013
USD USD
Pendapatan Bunga Jasa Giro 24,526
24,355 Interest Income on Current Accounts
Laba Pelepasan Aset Tetap Catatan 7 1,020
-- Gain on Disposal of Fixed Assets Note 7
Laba Selisih Kurs --
717,435 Gain on Foreign Exchange
Lain-lain 274,409
193,276 Others
Total 299,955
935,066 Total
b. Beban Lain-lain b.
Other Expenses
2014 2013
USD USD
Rugi Selisih Kurs 201,508
-- Loss on Foreign Exchange
Beban Perpajakan Catatan 27 44,232
290,545 Taxation Expenses Note 27
Rugi Pelepasan Aset Tetap Catatan 7 --
80,871 Loss on Disposal of Fixed Assets Note 7
Lain-lain 7,829
200,029 Others
Total 253,569
571,445 Total
24. Beban Keuangan
24. Finance Cost
Beban keuangan ini merupakan beban bunga atas penggunaan fasilitas pinjaman Catatan 10, 14, dan 15.
Finance cost represents interest expense for usage of the loan facilities Notes 10, 14, and 15.
25. Laba per Saham
25. Earnings Per Share
2014 2013
USD USD
Laba Bersih Diatribusikan kepada Pemilik Net Income Attributable to the Owner of
Entitas Induk Dalam US Dolar 3,712,628
9,100,686 Parent Entity In US Dollar
Total Saham Beredar Lembar, Number of Shares Outstanding Share,
Awal Tahun: 6,443,379,509
6,440,516,680 at Beginning of Year
Penerbitan Saham Baru sehubungan dengan Issuance of New Shares related to
Konversi Waran --
2,862,829 Warrant Conversion
Total Saham Beredar Lembar, Number of Shares Outstanding Share,
Akhir Tahun: 6,443,379,509
6,443,379,509 at End of Year
Rata-rata Tertimbang 6,443,379,509
6,441,948,105 Weighted Avarege
Laba Per Saham Dasar US Dolar 0.0006
0.0014 Basic Earnings Per Share US Dollar
26. Transaksi dan Saldo Pihak-pihak Berelasi 26. Transactions and Balances With
Related Parties
Dalam kegiatan usaha normal, Grup melakukan transaksi dengan pihak-pihak yang mempunyai berelasi. Sifat dan
hubungan dengan pihak-pihak yang mempunyai berelasi tersebut adalah sebagai berikut:
In the ordinary course of business, the Group engages in transactions with its related parties. The nature of the
relationships with related parties are as follows:
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 2014 dan 2013 December 31, 2014 and 2013
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 30, 2015 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:
2014 2013
USD USD
Piutang Usaha Trade Receivables
PT Supernova Flexible Packaging 1,556,979
945,931 PT Supernova Flexible Packaging
PT Supernova 695,406
227,194 PT Supernova
Total 2,252,385
1,173,125 Total
Persentase terhadap Total Aset 0.79
0.42 Percentage to Total Assets
Piutang Lain-lain - Lancar Other Receivables - Current
Karyawan 15,323
18,000 Employees
Total 15,323
18,000 Total
Persentase terhadap Total Aset 0.01
0.01 Percentage to Total Assets
Utang Usaha Trade Payable
PT Supernova Flexible Packaging 106,809
913,226 PT Supernova Flexible Packaging
Total 106,809
913,226 Total
Persentase terhadap Total Liabilitas 0.08
0.72 Percentage to Total Liabilities
Penjualan Sales
PT Supernova Flexible Packaging 5,390,612
6,515,597 PT Supernova Flexible Packaging
PT Supernova 3,873,066
2,625,574 PT Supernova
Total 9,263,678
9,141,171 Total
Persentase terhadap Total Penjualan 4.03
3.92 Percentage to Total Sales
Pembelian Purchases
PT Supernova Flexible Packaging 5,066,586
5,920,496 PT Supernova Flexible Packaging
Total 5,066,586
5,920,496 Total
Persentase terhadap Total Pembelian 3.23
3.71 Percentage to Total Purchase
Jumlah kompensasi pengurus Perusahaan adalah masing- masing sebesar USD 1,285,338 dan USD 1,530,727 pada
31 Desember 2014 dan 2013. The amount of renumeration for the Company’s
management is USD 1,285,338 and USD 1,530,727 for December 31, 2014 and 2013, 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.
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 2014 dan 2013 December 31, 2014 and 2013
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 30, 2015 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
2014 2013
USD USD
Perusahaan The Company
Pajak Pertambahan Nilai 321,715
438,230 Value Added Tax
Pajak Lebih Bayar Overpayments of Corporate Income Tax
Tahun 2014 1,684,216
-- Year 2014
Tahun 2013 1,547,863
1,579,737 Year 2013
Tahun 2012 --
1,266,029 Year 2012
Total 3,553,794
3,283,996 Total
b. Utang Pajak
b. Taxes Payable
2014 2013
USD USD
Perusahaan The Company
Pajak Penghasilan Income Tax
Pasal 21 119,041
11 Article 21
Pasal 23 5,307
3,230 Article 23
Total Utang Pajak - Perusahaan 124,348
3,241 Total Taxes Payable - The Company
Entitas Anak Subsidiaries
Pajak Penghasilan 1,461,295
1,147,766 Income Tax
Pajak Pertambahan Nilai 257,631
207,344 Value Added Tax
Total Utang Pajak - Entitas Anak 1,718,926
1,355,110 Total Taxes Payable - Subsidiaries
Total 1,843,274
1,358,351 Total
c. Manfaat Beban Pajak Penghasilan
c. Income Tax Benefit Expenses
2014 2013
USD USD
Perusahaan The Company
Pajak Kini --
-- Current Tax
Pajak Tangguhan 1,703,773
1,120,277 Deferred Tax
Penyesuaian Pajak Periode Lalu 365,889
847,440 Prior Year Tax Adjustment
Sub Total - Perusahaan 2,069,662
272,837 Sub Total - the Company
Entitas Anak Subsidiaries
Pajak Kini 2,110,087
2,283,083 Current Tax
Sub Total - Entitas Anak 2,110,087
2,283,083 Sub Total - Subsidiaries
Konsolidasian Consolidated
Pajak Kini 2,110,087
2,283,083 Current Tax
Pajak Tangguhan 1,703,773
1,120,277 Deferred Tax
Penyesuaian Pajak Periode Lalu 365,889
847,440 Prior Year Tax Adjustment
Total Konsolidasian 4,179,749
2,010,246 Income Tax Expenses - Net