PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN
AND SUBSIDIARIES Lampiran 527
Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2005 DAN 2004
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2005 AND 2004
Expressed in thousands of Rupiah,
unless otherwise stated 8. PERPAJAKAN
lanjutan 8. TAXATION
continued
e. Surat ketetapan pajak lanjutan e. Tax assessments continued
Pada tanggal 15 Juli 2005, Pengadilan Pajak mengabulkan permohonan gugatan Perseroan.
Selanjutnya pada tanggal 10 Oktober 2005, Direktorat Jenderal Pajak mengajukan memori
peninjauan kembali atas putusan Pengadilan Pajak tersebut kepada Mahkamah Agung RI.
Sehubungan dengan hal tersebut pada tanggal 22 Desember 2005 Perseroan telah
mengajukan kontra memori dan belum ada keputusan sampai dengan tanggal laporan ini.
On 15 July 2005, the Tax Court granted the Company’s request for an appeal. Furthermore,
on 10 October 2005 the Directorate General of Taxation filed a memorandum for judicial review
on the Tax Court’s decision with the Supreme Court of RI. Related to that, on 22 December
2005 the Company filed a counter to the memorandum and there has been no decision
as at the date of this report.
Pada tanggal 22 Juni 2004, Perseroan menerima SKPLB untuk Pajak Pertambahan
Nilai tahun 2000 sejumlah Rp 1.348.386. Pengembalian atas kelebihan pajak tersebut
diterima tanggal 24 Juni 2004. On 22 June 2004, the Company received a tax
assessment for year 2000 Value Added Tax confirming an overpayment of Rp 1,348,386.
The refund was received on 24 June 2004.
Pada tahun 2004, SP menerima SKPLB untuk pajak penghasilan badan tahun 2002 sejumlah
Rp 3.452.494. Pengembalian atas kelebihan pajak tersebut diterima bulan Oktober 2004.
In 2004, SP received a tax assessment for year 2002 corporate income tax confirming an
overpayment of Rp 3,452,494. The refund was received in October 2004.
f. Administrasi
f. Administration
Berdasarkan peraturan perpajakan Indonesia, Perseroan dan anak perusahaan menghitung,
menetapkan, dan membayar sendiri jumlah pajak yang terhutang. Perseroan dan anak
perusahaan melakukan perhitungan dan pelaporan SPT sendiri. SPT konsolidasian tidak
diperkenankan dalam peraturan perpajakan di Indonesia. Direktorat Jenderal Pajak dapat
menetapkan dan mengubah kewajiban pajak dalam batas waktu sepuluh tahun sejak tanggal
terhutangnya pajak. Under the taxation laws of Indonesia, the
Company and subsidiaries submit tax returns on the basis of self assessment. The Company and
subsidiaries calculate and submit their annual tax returns. Consolidated tax returns are
prohibited under the taxation laws in Indonesia. The Directorate General of Taxation may
assess or amend taxes within ten years from the date the tax became due.
PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN
AND SUBSIDIARIES Lampiran 528
Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2005 DAN 2004
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2005 AND 2004
Expressed in thousands of Rupiah,
unless otherwise stated 9.
INVESTASI PADA PERUSAHAAN ASOSIASI 9. INVESTMENTS IN ASSOCIATES
Penyertaan kepemilikan Name of investee
Saldo 1 Januari 2005
Balance at 1 January 2005
Bagian laba Equity in net
income Deviden
Dividends Saldo
31 Desember 2005
Balance at 31 December
2005 Persentase
kepemilikan Percentage
of ownership
Perseroan The Company
Metode ekuitas
Equity method PT
Swadaya Graha
9,802,949 2,022,967
201,436 11,624,480 25.00
PT Varia
Usaha 23,453,381
4,280,773 1,442,623 26,291,531
24.95 Metode biaya
Cost method PT
Eternit Gresik
1,861,173 -
- 1,861,173
17.57 PT Semen Padang
Metode ekuitas Equity method
PT Bima Sepaja Abadi 3,185,571
59,961 - 3,245,532
40.00 Metode biaya
Cost method PT Igasar
300,000 -
- 300,000
12.00 PT
Sumatera Utara
Perkasa Semen
402,000 -
- 402,000
10.00 39,005,074
6,363,701 1,644,059
43,724,716
Penyertaan kepemilikan Name of investee
Saldo 1 Januari 2004
Balance at 1 January 2004
Bagian laba Equity in net
income Deviden
Dividends Saldo
31 Desember 2004
Balance at 31 December
2004 Persentase
kepemilikan Percentage
of ownership
Perseroan The Company
Metode ekuitas
Equity method PT
Swadaya Graha
9,084,490 805,744
87,285 9,802,949
25.00 PT
Varia Usaha
22,239,012 2,452,317
1,237,948 23,453,381 24.95
Metode biaya Cost method
PT Eternit
Gresik 1,861,173
- -
1,861,173 17.57
PT Semen Padang Metode ekuitas
Equity method PT Bima Sepaja Abadi
2,978,494 207,077
- 3,185,571 40.00
Metode biaya Cost method
PT Igasar 300,000
- -
300,000 12.00
PT Sumatera
Utara Perkasa
Semen 402,000
- -
402,000 10.00
36,865,169 3,465,138
1,325,233 39,005,074
Perusahaan asosiasi Associated companies
Jenis Usaha Nature of business
• PT Swadaya Graha Kontraktor dan persewaan alat-alat berat
Contractor and lease of heavy equipment.
• PT Varia Usaha Distributor dan pengangkutan
Distributor and transportation • PT Eternit Gresik
Produsen asbes
Asbestos producers • PT Bima Sepaja Abadi
Jasa pengantongan semen Cement packing services
• PT Igasar
Distributor semen
Cement distributors • PT Sumatera Utara Perkasa Semen
Jasa pengantongan semen Cement packing services
PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN
AND SUBSIDIARIES Lampiran 529
Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2005 DAN 2004
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2005 AND 2004
Expressed in thousands of Rupiah,
unless otherwise stated 10. AKTIVA
TETAP 10. FIXED ASSETS
2004 Penambahan
Reklasifikasi Additions
Reclassifications Pengurangan
Reklasifikasi Deductions
Reclassifications 2005
Harga perolehan:
Acquisition cost:
Tanah 149,009,710
- -
149,009,710 Land
Tanah pertambangan dan Mining properties and
jalan akses 110,602,320
- -
110,602,320 access roads
Pabrik, bangunan, jalan, Plant, buildings, roads,
jembatan dan pelabuhan 1,653,225,709 16,877,494
8,682,004 1,661,421,199 bridges and harbors
Mesin-mesin 4,653,812,673
125,252,817 4,090,581 4,774,974,909
Machinery Alat-alat berat dan kendaraan
513,883,621 33,870,659
4,914,488 542,839,792
Heavy equipment and vehicles Perlengkapan dan peralatan
kantor 226,014,089
18,938,163 47,596
244,904,656 Furniture and office equipment
Aktiva dalam penyelesaian: Construction in progress:
Pabrik, bangunan, jalan, Plant, buildings, roads,
jembatan dan pelabuhan 926,335 8,500,110
7,751,948 1,674,497
bridges and harbors Mesin-mesin
91,764,460 54,558,790
62,616,275 83,706,975
Machinery Elektronik dan jaringan
Electronic and telekomunikasi
- 8,600,029
5,389,657 3,210,372
telecomunication installations 7,399,238,917
266,598,062 93,492,549 7,572,344,430
Akumulasi penyusutan
Accumulated depreciation and dan
deplesi: depletion:
Tanah pertambangan dan Mining
properties jalan
akses 53,515,152
3,234,947 -
56,750,099 and access roads
Pabrik, bangunan, jalan, Plant, buildings, roads,
jembatan dan pelabuhan 759,762,249 87,471,057
8,642,084 838,591,222
bridges and harbors Mesin-mesin
2,318,952,790 282,627,360
3,229,251 2,598,350,899 Machinery
Alat-alat berat dan kendaraan 429,583,676
43,306,619 4,914,490
467,975,805 Heavy equipment and vehicles
Perlengkapan dan peralatan kantor
163,126,692 24,785,074
34,429 187,877,337 Furniture and office equipment
3,724,940,559 441,425,057
16,820,254 4,149,545,362 Nilai buku bersih
3,674,298,358 3,422,799,068
Net book value
2003 Penambahan
Reklasifikasi Additions
Reclassifications Pengurangan
Reklasifikasi Deductions
Reclassifications 2004
Harga perolehan:
Acquisition cost:
Tanah 149,009,710
- -
149,009,710 Land
Tanah pertambangan dan Mining properties and
jalan akses 110,602,320
- -
110,602,320 access roads
Pabrik, bangunan, jalan, Plant, buildings, roads,
jembatan dan pelabuhan 1,624,939,190
28,286,519 - 1,653,225,709
bridges and harbors Mesin-mesin
4,615,554,763 40,033,328
1,775,418 4,653,812,673 Machinery
Alat-alat berat dan kendaraan 510,501,850
8,483,225 5,101,454
513,883,621 Heavy equipment and vehicles
Perlengkapan dan peralatan kantor
212,749,820 13,273,636
9,367 226,014,089
Furniture and office equipment Aktiva dalam penyelesaian:
Construction in progress: Pabrik, bangunan, jalan,
Plant, buildings, roads, jembatan dan pelabuhan
21,744,832 3,966,555
24,785,052 926,335
bridges and harbors Mesin-mesin
38,614,974 73,461,527
20,312,041 91,764,460
Machinery 7,283,717,459
167,504,790 51,983,332 7,399,238,917
Akumulasi penyusutan
Accumulated depreciation and dan
deplesi: depletion:
Tanah pertambangan dan Mining
properties jalan
akses 51,698,187
1,816,965 -
53,515,152 and access roads
Pabrik, bangunan, jalan, Plant, buildings, roads,
jembatan dan pelabuhan 671,647,211
88,115,038 -
759,762,249 bridges and harbors
Mesin-mesin 2,044,506,093
276,213,453 1,766,756 2,318,952,790
Machinery Alat-alat berat dan kendaraan
391,037,957 43,569,536
5,023,817 429,583,676
Heavy equipment and vehicles Perlengkapan dan peralatan
kantor 139,959,902
23,175,897 9,107 163,126,692
Furniture and office equipment 3,298,849,350
432,890,889 6,799,680 3,724,940,559
Nilai buku bersih 3,984,868,109
3,674,298,358 Net book value
Disajikan kembali Catatan 3 As restated Note 3
PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN
AND SUBSIDIARIES Lampiran 530
Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2005 DAN 2004
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2005 AND 2004
Expressed in thousands of Rupiah,
unless otherwise stated 10. AKTIVA
TETAP lanjutan
10. FIXED ASSETS continued
