421
Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014
PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO
THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013
Expressed in thousands of US Dollars,
unless otherwise stated 8. PIUTANG PEMERINTAH
8. DUE FROM THE GOVERNMENT
2014 2013
Perusahaan: The Company:
Piutang atas penggantian Receivables for reimbursement
biaya subsidi of subsidy costs for
jenis BBM tertentu 2,317,366
2,757,919 certain fuel BBM products
Piutang atas penggantian Receivables for reimbursement
biaya program konversi of costs for kerosene
minyak tanah ke LPG 198,345
202,429 conversion to LPG program
Piutang imbalan jasa pemasaran 469,325
371,004 Receivables for marketing fees
Piutang atas penggantian Receivables for reimbursement
biaya subsidi of cost subsidy for
LPG tabung 3 Kg 701,546
808,720 LPG 3 Kg cylinders
Jumlah - Perusahaan 3,686,582
4,140,072 Total - the Company
Entitas anak
139,449 173,332
Subsidiaries Jumlah konsolidasian
3,826,031 4,313,404
Total consolidated
Penyisihan penurunan nilai 28,360
22,450 Provision for impairment
Jumlah
3,797,671 4,290,954
Total
Jumlah piutang Pemerintah yang jatuh tempo untuk dilunasi dalam periode satu tahun setelah tanggal
laporan keuangan dikelompokkan sebagai piutang lancar.
Amounts due from the Government which are scheduled for settlement within one year of the
financial statement date are categorised as a current receivables.
Mutasi penyisihan penurunan nilai piutang Pemerintah sebagai berikut:
Movements in the provision for impairment of amounts due from the Government are as follows:
2014 2013
Saldo awal 22,450
275,610 Beginning balance
Penurunan nilai selama tahun berjalan 11,584
16,819 Impairment during the year
Pembalikan penurunan nilai atas Reversal of impairment of
piutang yang terpulihkan 4,874
214,185 recovered receivables
Keuntungan selisih kurs 800
55,794 Foreign exchange gain
Saldo akhir 28,360
22,450 Ending balance
a. Piutang atas penggantian biaya subsidi jenis BBM tertentu
a. Receivables for reimbursement of subsidy costs for certain fuel BBM products
Piutang Perusahaan atas penggantian biaya subsidi jenis BBM tertentu merupakan tagihan
atas subsidi BBM yang disalurkan kepada masyarakat.
The Company’s receivables for reimbursement of the subsidy costs for certain BBM products
are billings for the BBM subsidy provided to the public.
Penugasan Pemerintah dalam bentuk Public Service Obligation PSO kepada Perusahaan
ditetapkan berdasarkan kontrak tahunan dengan BPH Migas. Penetapan harga jual
BBM bersubsidi tersebut didasarkan pada Surat Keputusan MESDM.
The Public Service Obligation PSO mandate to the Company from the Government is based
on an annual contract with BPH Migas. The sales price of the subsidised BBM products is
based on MoEMR’s Decision Letter.
Mekanisme pembayaran subsidi didasarkan pada besarnya anggaran yang ditetapkan
dalam Anggaran Pendapatan dan Belanja Negara APBN dan APBN Perubahan
APBN-P. Terdapat kekurangan anggaran untuk subsidi tahun 2014 karena penyaluran
subsidi jenis BBM tertentu melebihi kuota nilai yang ditetapkan dalam APBN dan APBN-P
tahun 2014. The mechanism for the subsidy payment is
based on the amount decided in the State Budget APBN and Amended State Budget
APBN-P. There was a budget shortage in the 2014 subsidy due to the distribution of certain
BBM products exceeded the quotas set in the APBN and APBN-P for 2014.
422
Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014
PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO
THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013
Expressed in thousands of US Dollars,
unless otherwise stated 8. PIUTANG PEMERINTAH lanjutan
8. DUE FROM THE GOVERNMENT continued a. Piutang atas penggantian biaya subsidi
jenis BBM tertentu lanjutan a. Receivables for reimbursement of subsidy
costs for certain fuel BBM products continued
Saldo piutang penggantian subsidi jenis BBM tertentu ini akan dibayarkan melalui
mekanisme APBN periode berikutnya. The receivables balance for reimbursement of
subsidy costs for certain fuel BBM products will be settled via the mechanism of the next
APBN period.
2014 2013
Saldo awal 2,757,919
2,084,986 Beginning balance
Ditambah: Add:
Penggantian biaya subsidi Reimbursement of subsidy costs
jenis BBM tertentu for certain BBM products for
tahun berjalan Catatan 27 14,156,481
16,795,944 current year Note 27
Koreksi persediaan akhir atas Corrections of ending inventory
penggantian biaya subsidi for reimbursement of subsidy
jenis BBM tertentu untuk costs for certain BBM products
tahun 2013 Catatan 27 26,130
- for the year 2013 Note 27
Koreksi BPK atas Correction from BPK
penggantian biaya subsidi for reimbursement of subsidy
jenis BBM tertentu tahun costs for certain BBM products
2013 Catatan 27 64,896
- -for the year 2013 Note 27
Koreksi BPK atas Correction from BPK
penggantian biaya subsidi for reimbursement of subsidy
jenis BBM tertentu tahun costs for certain BBM products
2012 Catatan 27 -
26,061 26,061for year 2012 Note 27
Dikurangi: Less:
Penerimaan tunai 14,040,171
15,413,327 Cash received
Saling hapus dengan Offsetting with
nilai lawan Catatan 16a 475,225
- conversion account Note 16a
Saling hapus dengan Offsetting with
PPN dan pajak penghasilan underpayment of VAT and
tahun 2012 102,367
- income tax for year 2012
Kerugian selisih kurs 18,037
735,745 Foreign exchange loss
Saldo akhir 2,317,366
2,757,919 Ending balance
Koreksi atas perhitungan tagihan penggantian biaya subsidi BBM dilakukan berdasarkan
hasil audit dari BPK dan dicatat pada periode dimana audit diselesaikan.
Corrections on billings for subsidy cost reimbursements are based on BPK’s Audit and
recorded in the period in which the audit was completed.
b. Piutang atas penggantian biaya program konversi minyak tanah mitan ke LPG