Acquisition DebtCapital Restructuring NON-CURRENT LIABILITY
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Analysis and Managerial Discussion
Supporting Business Report
Selama tahun 2013 dan 2012, tidak terdapat transaksi dengan pihak berelasi baik yang langsung atau tidak
langsung berhubungan dengan kegiatan usaha PT KAI Persero, yang mengandung benturan kepentingan.
Selama tahun 2013 dan 2012, tidak terdapat perubahan Anggaran Dasar Perusahaan.
Pada 2013 terdapat perubahan peraturan mengenai tarif angkutan kereta api kelas ekonomi. Tarif angkutan Kereta
Api kelas ekonomi ditetapkan oleh Pemerintah. Tarif dimaksud terakhir ditetapkan dengan Peraturan Menteri
Perhubungan Republik Indonesia No. PM 59 Tahun 2013
Informasi Material yang Mengandung Benturan Kepentingan dengan Pihak Berelasi
Material Information that Contain Interest Conflict with The Related Parties
Perubahan Anggaran Dasar
Changes to the Articles of Association
Perubahan Peraturan Perundang Undangan
During 2013 and 2012, there was not conflict of interest in any transaction with related parties, which
were neither directly nor indirectly related to PT KAI Persero .
During 2013 and 2012, there was not any amendment on company Articles of Association.
In 2013 there was a regulation change on economic class transport tariff. Tariff of the economic class
passenger are determined by the government. The latest tariff was determined by the Minister of
Transportation under the Decision Letter No. PM 59
Changes to the Articles of Association
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tanggal 18 Juni 2013 dan No. PM 60 Tahun 2013 tanggal 18 Juni 2013 tentang perubahan atas peraturan mentri
perhubungan No PM.43 Tahun 2012 Tentang tarif angkutan orang dengan kereta api kelas ekonomi dan tarif angkutan
orang dengan kereta api kelas ekonomi air conditioner. Dampak: Tarif yang ditentukan bersifat tetap, sehingga
Perseroan tidak dapat mengambil potensi keuntungan dengan menaikan tarif.
PERUBAHAN KEBIJAKAN AKUNTANSI
Dalam tahun berjalan, Perusahaan dan entitas anak telah menerapkan semua standar baru dan revisi
serta interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan dari Ikatan Akuntan
Indonesia yang relevan dengan operasinya dan efektif untuk periode akuntansi yang dimulai pada tanggal 1
Januari 2012. Penerapan standar baru dan revisi serta interpretasi
telah berdampak terhadap perubahan kebijakan akuntansi Perusahaan dan entitas anak yang
mempengaruhi penyajian dan pengungkapan laporan keuangan konsolidasian untuk tahun berjalan atau
tahun sebelumnya: PSAK 1 revisi 2009, Penyajian Laporan Keuangan
PSAK 4
revisi 2009,
Laporan Keuangan
Konsolidasian dan Laporan Keuangan Tersendiri PSAK 7 Revisi 2010, Pengungkapan Pihak-pihak
Berelasi PSAK 30 Revisi 2010, Sewa
PSAK 34 Revisi 2012, Kombinasi Bisnis Entitas Sepengendali
PSAK 60 Revisi 2010, Instrumen Keuangan: Pengungkapan
PSAK 61,
Akuntansi Hibah
Pemerintah dan
Pengungkapan Bantuan Pemerintah of 2013 dated June 18, 2013 and No. PM 60 of 2013
dated June 18, 2013 regarding change the rules of the minister of transportation No. PM 43 of 2012 about the
freight tariff with economy class train and freight tariff with economy air conditioner class train.
Impact: The tariff is fixed, so that the Company is not allowed to take potential gain by raising the tariff.
CHANGE IN ACCOUNTING POLICIES
In the current year, the Company and its subsidiaries have adopted all of the new and revised standards and
interpretations issued by the Financial Accounting Standard Board of the Indonesian Institute of
Accountants that are relevant to their operations and effective for accounting periods beginning on
January 1, 2012. The adoption of these new and revised standards and
interpretations has resulted in changes to the Company and its subsidiaries accounting policies in the following
areas, and affected the consolidated financial statement presentation and disclosures for the current or prior
years: PSAK 1 revised 2009, Presentation of Financial
Statements PSAK 4 revised 2009, Consolidated and separate
Financial Statements PSAK 7 Revised 2010, Related Party Disclosures
PSAK 30 Revisi 2010, Leases PSAK 34 Revised 2012, Business Combination of
Entities under Common Control PSAK No. 60 Revised, Financial Instruments:
Disclosures PSAK 61, Accounting for Government Grants and
Disclosure of Government Assistance
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Business Prospects and Corporate Strategy
Analysis and Managerial Discussion
Supporting Business Report
Ketaatan Sebagai Wajib Pajak
Obedience as a Tax Payer
Selama periode tahun 2013, PT KAI Persero telah memenuhi kewajibannya sebagai wajib pajak kepada
pemerintah sesuai dengan ketentuan perundang- undangan yang berlaku. Berikut diuraikan jumlah pph
badan kewajiban pemotongan, dam PPN Perseroan: 1. PPH Badan:
a. PPh Pasal 22 sebesar Rp 1.666.440 b. PPh Pasal 25 sebesar Rp 51.861.767
c. PPh Pasal 23 sebesar Rp 69.611.969 d. PPh Pasal 29 sebesar Rp 32.253.832
e. PPh Pasal 4 ayat 2 sebesar Rp 18.074.081 During the period of 2013, PT KAI Persero had fulfilled
its obligations as a taxpayer to the government in accordance with provisions of the prevailing laws. The
details of the corporate and employee tax payment of the Company are as follows:
1. Company Tax: a. Income Tax article 22 as much as IDR 1,666,440
b. Income Tax article 25 as much as IDR 51,861,767 c. Income Tax article 23 as much as IDR 69,611,969
d. Income Tax article 29 as much as IDR 32,253,832 e. Income Tax article 4 clause 2 as much as IDR
18,074,081
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Realisasi pendapatan total tahun 2013 mencapai 91,03 terhadap target RKAP. Pencapaian di bawah
target disebabkan oleh tidak tercapainya target pendapatan dari angkutan penumpang dan angkutan
barang. Dilihat dari volume, angkutan penumpang mencapai 101,08 dari target, namun tidak dapat
mendongkrak penjualan. Hal ini disebabkan karena sebagian besar adalah penumpang kelas ekonomi yang
membayar tarif rendah. Sementara itu angkutan barang tidak mencapai target baik dari volume penjualan
disebabkan keterlambatan
penyelesaian proyek
pembangunan prasarana.
Pencapaian 2013 dan Target 2014
Realization 2013 and Target 2014
Total revenue realization in 2013 reach 91.03 of target in RKAP. This was caused by unachieved target in
passenger and freight transportation. From volume view, passenger transportation achieved 101,08, but
did not able to lever its revenue. This was due to most of passengers are economic class who pay lower tariff.
Meanwhile revenue target of freight transportation could not achieved because of delay in infrastructure
projects completion. 2. Kewajiban Pemotongan:
a. PPH Pasal 2126 sebesar Rp 115.308.557
b. PPH Pasal 2326 sebesar Rp 10.342.467 c.
PPH Pasal 42 sebesar Rp 6.100.291 3.
PPN: a.
PPN Keluaran sebesar 333.301.933 b. PPN Masukan sebesar 154.470.498
c. PPN Dibebaskan sebesar 529.171.804
4. PBB sebesar Rp 28.738.127 2. Withholding Obligations:
a. Income Tax article 2126 as much as IDR
115,308,557 b. Income Tax article 2326 as much as IDR
10,342,467 c.
Income Tax article 42 as much as IDR 6,100,291 3.
Value Added Tax a.
Output value added tax as much as IDR 333,301,933
b. Input value added tax as much as IDR 154,470,498
c. Free value added tax as much as IDR 529,171,804
4. Land and building tax as much as 28,738,127
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Analysis and Managerial Discussion
Supporting Business Report
Uraian 2013
Description Realisasi
Pencapaian Realization
Achievement 1. Angkutan Penumpang
Pendapatan Rp 000.000
3.928.141 97,61
Revenue IDR 000,000
Volume Orang 221.729.333
101,08 Volume Passenger
2. Angkutan Barang Penjualan
Rp 000.000 3.091.296
83,13 Revenue IDR 000,000
Volume Ton 24.713.546
79,89 Volume Tons
3. Pendukung Angkutan KA Rp 000.000
180.625 100,33
Transportation Supporting IDR 000,000
4. Usaha Non-angkutan Rp 000.000
716.915 87,22
Non-Tranportation Business IDR 000,000
5. PSO Rp 000.000
683.994 971,58
PSO 000,000 6. Lainnya
Rp 000.000 138.551
251,49 Others IDR 000,000
Jumlah Pendapatan 8.600.972
91,96 Total Revenue
Pada 2014, Perseroan menargetkan pendapatan sebesar Rp 13,600 triliun. Sasaran ini akan dicapai
melalui fokus pada pengembangan bisnis angkutan barang baik di Sumatera maupun di Jawa. Dengan
potensi pasar yang besar dan budaya perusahaan yang berorientasi pelanggan, sasaran tersebut akan tercapai.
In 2014, the Company has set its revenue target at IDR 13.600 trillion. This target will be achieved through
focus on freight transportation business development in Sumatera and Java. Given huge potential market,
and its customer oriented culture, the target will be achieved.
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Tata Kelola Perusahaan
Good Corporate Governance
Supporting Business Report
Business Prospects and Corporate Strategy
Analysis and Managerial Discussion
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Pendahuluan
Introduction