in Indonesian Language
Ekshibit E47 Exhibit E47
PT PANIN SEKURITAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN-TAHUN YANG BERAKHIR 31 Desember 2014 DAN 2013
Disajikan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED
31 December 2014 AND 2013 Expressed in Rupiah, unless otherwise stated
18. UTANG KEGIATAN MANAJER INVESTASI
18. PAYABLES TO INVESTMENT MANAGER
2 0 1 4 2 0 1 3
Pihak ketiga Third parties
Utang komisi agen penjualan 1.222.516.550
804.894.722 Debt commission sales agents
Nilai tercatat utang kegiatan manajer investasi mendekati nilai wajarnya karena jatuh temponya
dalam jangka pendek. The carrying amount of payables to investment
manager approximate their fair values due to their short-term nature.
Utang kegiatan manajer investasi dicatat sebesar biaya perolehan diamortisasi dalam laporan keuangan
konsolidasian mendekati nilai tercatatnya karena jatuh
temponya dalam jangka pendek atau
menggunakan suku bunga pasar yang berlaku.
Payables to investment manager recorded at amortized cost in the consolidated financial
statements approximate their fair values because of their short-term maturities or they carry prevailing
market interest rates.
Pada tanggal laporan posisi keuangan konsolidasian, seluruh utang kegiatan manajer investasi adalah
dalam Rupiah Indonesia. As at consolidated statements of financial position
date, all payables from investment manager are denominated in Indonesian Rupiah.
19. BIAYA MASIH HARUS DIBAYAR
19.
ACCRUED EXPENSES 2 0 1 4
2 0 1 3
Beban transaksi efek 4.841.857.267
2.964.128.869 Securities trading charges
Beban komisi 877.269.720
528.514.713 Commission expenses
Beban bunga utang bank 81.472.222
99.152.778 Interest bank loan expenses
Lain-lain 388.068.084
466.425.000 Others
J u m l a h 6.188.667.293
4.058.221.360 T o t a l
20. PERPAJAKAN
20.
TAXATION a. Pajak dibayar dimuka
a.
Prepaid taxes 2 0 1 4
2 0 1 3 Perusahaan
Company
Pajak Penghasilan Pasal 21 -
630.000 Income Tax Article 21
Entitas Anak Subsidiaries
Pajak Penghasilan Pasal 28A 9.773.900
- Income Tax Article 28A
J u m l a h 9.773.900
630.000 T o t a l
b. Utang pajak b.
Taxes payable 2 0 1 4
2 0 1 3
Pajak Penghasilan Pasal 21 1.924.817.972 2.093.583.964
Income Tax Article 21 Pajak Penghasilan Pasal 23
636.523.542 2.290.171.128 Income Tax Article 23
Pajak Penghasilan Pasal 25 3.910.815.544 7.128.273.699
Income Tax Article 25 Pajak Penghasilan Pasal 26
7.546.800 7.715.520
Income Tax Article 26 Pajak Penghasilan Pasal 4 2
194.446.563 47.764.733
Income Tax Article 4 2 Pajak Penghasilan Badan
826.616.525 6.885.126.667 Corporate income tax
Pajak Penghasilan atas Income tax on securities
transaksi saham 1.442.581.895
700.542.799 trading
Pajak Pertambahan Nilai 5.249.329.639 2.144.618.844
Value Added Tax
J u m l a h 14.192.678.480 21.297.797.354
T o t a l
