BEBAN AKRUAL ACCRUED EXPENSES
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2017 dan 2016
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For Three Months Period Ended
March 31, 2017 and 2016 Expressed in rupiah, unless otherwise stated
52 Berdasarkan
transaksi terakhir
tertanggal 5 November 2008, harga aktual WTI crude oil
sebesar US76,72 per barel, oleh karena itu, Perusahaan berkewajiban untuk membayar SCB
sebesar US141.380. Sampai dengan tanggal jatuh tempo pembayaran, Perusahaan belum membayar
jumlah tersebut. Sebagai akibatnya, SCB melakukan penghentian lebih awal dan mengusulkan tawaran
penyelesaian sebesar US2.771.366. Based
on the
latest transaction
dated November 5, 2008, the actual WTI crude oil price
amounted to US76.72 per barrel, therefore, the Company wasliable to pay SCB the amount of
US141,380. Until the due date of this amount, the Company has not made any payment.
Consequently, SCB made early termination and proposed a settlement offer worth US2,771,366.
Keuntungan atas
penghapusbukuan liabilitas
derivatif sebesar Rp39,3 miliar dicatat sebagai bagian dari akun ‘’Pendapatan Operasi Lain’’ pada
laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015.
Gain on write-off on unwound derivative liability amounting to Rp39.3 billion was recorded as part
of “Other Operating Income” in 2015 consolidated statement
of profit
or loss
and other
comprehensive income.
17. TRANSAKSI DERIVATIF lanjutan 17. DERIVATIVE TRANSACTIONS continued
Liabilitas Derivatif yang Dihentikan lanjutan Unwound Derivative Liability continued
Atas keputusan Pengadilan Tinggi Jakarta tersebut, SCB telah mengajukan kasasi ke Mahkamah Agung,
dimana berdasarkan putusan Mahkamah Agung No. 2532 KPDT2013 tanggal 2 April 2014,
Mahkamah Agung menolak permohonan kasasi dari SCB.
Upon the decision of the Jakarta High Court, SCB filed an appeal to the Supreme Court, and based
on its decision No. 2532 KPDT2013 dated April 2, 2014, the Supreme Court rejected the
appeal of SCB.
Pada tanggal 28 Januari 2011, SCB mengajukan gugatan wanprestasi kepada Perusahaan terkait
dengan jumlah klaim Pengakhiran Lebih Awal sebesar US2.771.366 ditambah dengan ganti rugi
berupa bunga atas Jumlah Pengakhiran Lebih Awal hingga
tanggal pengajuan
gugatan sebesar
US63.725 dan bunga sejak tanggal gugatan sampai dengan tanggal pelunasan.
On January 28, 2011, SCB filed a breach of contract lawsuit against the Company for the
payment of its total claim for Early Termination Amount of US2,771,366 plus compensation for
interest of Early Termination Amount until the claim date amounting to US63,725 and interest
from the claim date until it is fully paid.
Berdasarkan putusan Pengadilan Negeri Jakarta Utara
dengan No.
41PDTG2011PNJKT.UT tanggal
9 November
2011, Perusahaan
berkewajiban untuk membayar seluruh Jumlah Pengakhiran Lebih Awal berikut dengan bunga yang
terutang sampai dengan saat pelunasan jumlah terutang.
Based on
decision No.41PDTG2011PN
JKT.UT dated November 9, 2011 of the District Court of North Jakarta, the Company is required
to pay the Early Termination Amount including the interest payable until all the principal has been
fully paid.
Pada tanggal 14 Januari 2015, Mahkamah Agungmemberitahukan
kepada Perusahaan,
dimana Mahkamah
Agung telah
menolak permohonan kasasi dari SCB, sehingga Perusahaan
tidak lagi mencatat estimasi kewajiban ke SCB. On January 14, 2015, Supreme Court notified the
Company that the appeal made by SCB has been rejected. As such, the Company no longer records
the estimated obligations to SCB.
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2017 dan 2016
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For Three Months Period Ended
March 31, 2017 and 2016 Expressed in rupiah, unless otherwise stated
53
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Entitas Anak Subsidiaries
PT Bongkar Muat Olah Jasa PT Bongkar Muat Olah Jasa
Trisari Andal -
- Trisari Andal
PT Escorindo Stevedoring -
- PT Escorindo Stevedoring
Total -
- Total
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Final Final
Perusahaan 3.196.686.321
14.077.688.487 Company
Entitas Anak 138.600.000
235.560.000 Subsidiaries
Sub-Total 3.335.286.321
14.313.248.487 Sub-Total
Non Final Non Final
Perusahaan 6.550.270.386
- Company
Entitas Anak -
- Subsidiaries
Sub-Total 6.550.270.386
- Sub-Total
Total 9.885.556.707
- Total
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Kini Current
Perusahaan -
- Company
Entitas Anak -
21.439.296.250 Subsidiaries
Tangguhan Deferred
Perusahaan -
35.517.311.878 Company
Entitas Anak -
340.254.501 Subsidiaries
- 35.177.057.377
Total -
13.737.761.127 Total
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Perusahaan The Company
Pajak pertambahan nilai 39.212.499.563
34.439.405.694 Value added tax
Pajak pasal 4 ayat 2 1.622.400
- Income tax - article 4 2
Pajak Penghasilan pasal 23 1.596.754.382
- Income tax - article 23
Entitas Anak Subsidiaries
Pajak pertambahan nilai 213.645.641
971.590.057 Value added tax
Pajak Penghasilan pasal 21 5.236.139
24.769.862 Income tax - article 21
41.029.758.125 35.435.765.613
18. PERPAJAKAN 18. TAXATION
a. Taksiran tagihan pajak a. Estimated claim for tax refund
b. Rincian beban pajak final adalah sebagai berikut:
b. The details of final tax expense are as follows:
c. Rincian manfaat pajak penghasilan adalah
sebagai berikut: c. The details of income tax benefitare as follows:
d. Pajak dibayar dimuka d. Prepaid taxes