PT Bank PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode
Sembilan Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
TIDAK DIAUDIT PT ELNUSA Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2016 and for the Nine-month Period Then Ended
Expressed in millions of Rupiah, unless otherwise stated
UNAUDITED
61
17. UTANG USAHA 17. TRADE PAYABLES
Rincian utang usaha berdasarkan pemasok adalah sebagai berikut:
The details of trade payables based on vendors are as follows:
30 September 31 Desember September 30, December 31,
2016 2015
Pihak ketiga 186.774
199.703 Third parties
Pihak berelasi Catatan 30f 98.089
36.234 Related parties Note 30f
Total 284.863
235.937 Total
Rincian utang usaha berdasarkan mata uang adalah sebagai berikut:
The details of trade payables based on currencies are as follows:
30 September 31 Desember September 30, December 31,
2016 2015
Rupiah 232.537
147.344 Rupiah
Dolar AS 51.231
87.544 US Dollar
Dolar Singapura 1.095
1.049 Singapore Dollar
Total 284.863
235.937 Total
18. LIABILITAS JANGKA PENDEK LAINNYA 18. OTHER CURRENT LIABILITIES
Liabilitas jangka pendek lainnya terdiri dari: Other current liabilities consist of:
30 September 31 Desember September 30, December 31,
2016 2015
Titipan pelanggan 38.749
6.627 Customer deposits
Pendapatan ditangguhkan 16.598
16.916 Deferred income
Utang lain-lain 14.093
32.171 Other payables
Total 69.440
55.714 Total
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
Pajak dibayar di muka terdiri dari: Prepaid taxes consist of:
30 September 31 Desember September 30, December 31,
2016 2015
Pajak penghasilan badan Corporate income tax
Periodetahun berjalan 22.120
74.686 Current periodyear
Tahun-tahun sebelumnya 74.655
7.127 Prior years
Pajak Pertambahan Nilai Value Added Tax
Periodetahun berjalan 114.662
326.812 Current periodyear
Tahun-tahun sebelumnya 409.979
176.513 Prior years
Total 621.416
585.138 Total
Bagian lancar 109.875
180.317 Current portion
Bagian tidak lancar 511.541
404.821 Non-current portion
PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode
Sembilan Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
TIDAK DIAUDIT PT ELNUSA Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2016 and for the Nine-month Period Then Ended
Expressed in millions of Rupiah, unless otherwise stated
UNAUDITED
62
19. PERPAJAKAN lanjutan 19. TAXATION continued
a. Pajak dibayar di muka lanjutan a. Prepaid taxes continued
Pada tahun 2016 dan 2015, Grup menerima sejumlah surat ketetapan pajak terkait dengan
restitusi pajak yang diajukan Catatan 19e. In 2016 and 2015, the Group received several
tax assessment letters in relation to its claims for tax refund Note 19e.
b. Utang pajak b. Taxes payable
Utang pajak terdiri dari: Taxes payable consist of:
30 September 31 Desember September 30, December 31,
2016 2015
Pajak penghasilan badan Corporate income tax
Periodetahun berjalan 10.503
11.741 Current periodyear
Tahun-tahun sebelumnya 1.919
1.442 Prior years
Pajak lain-lain Other taxes
Pajak final pasal 4 2 277
591 Final tax article 4 2
Pajak final pasal 15 186
766 Final tax article 15
Pajak penghasilan pasal 21 3.601
18.444 Income tax article 21
Pajak penghasilan pasal 22 90
551 Income tax article 22
Pajak penghasilan pasal 23 629
2.015 Income tax article 23
Pajak penghasilan pasal 25 2.083
7.900 Income tax article 25
Pajak penghasilan pasal 26 215
458 Income tax article 26
Pajak Pertambahan Nilai 7.548
10.492 Value Added Tax
Total 27.051
54.400 Total
Berdasarkan Peraturan Menteri Keuangan No. 37PMK.032015 tanggal 4 Maret 2015,
Perusahaan ditunjuk sebagai pemungut Pajak Pertambahan Nilai “PPN” efektif tanggal
1 April 2015. Dengan adanya peraturan ini, Perusahaan
memungut, menyetor
dan melaporkan
PPN yang
terutang atas
penyerahan barang dan jasa oleh pihak lain kepada Perusahaan.
Based on
Finance Minister
Regulation No. 37PMK.032015 dated March 4, 2015, the
Company was appointed as Value Added Tax collector effective April 1, 2015. As such, the
Company collects, paids and reports the VAT arising from the sales of goods and services by
other parties to the Company.
Berdasarkan Peraturan Menteri Keuangan No. 107PMK.102015 tanggal 8 Juni 2015,
Perusahaan ditunjuk sebagai pemungut pajak penghasilan pasal 22 efektif tanggal 8 Agustus
2015. Based
on Finance
Minister Regulation
No. 107PMK.102015 dated June 8, 2015, the Company was appointed as income tax article 22
collector effective August 8, 2015.
Saldo utang pajak termasuk PPN dan pajak penghasilan Pasal 22 yang belum disetor ke
kas negara atas kewajiban ini. The balances of taxes payable include the VAT
and income tax article 22 which has not been paid to the treasury fund arising from such
obligation.