PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012
DIAUDIT DAN UNTUK PERIODE-PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2013
TIDAK DIAUDIT DAN 2012 DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk
AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE THREE-MONTH
PERIODS ENDED MARCH 31, 2013 UNAUDITED AND 2011AUDITED Continued
- 47 - 15. UTANG LAIN-LAIN
15. OTHER PAYABLES
31 Maret 31 Desember
March 31, December 31,
2013 2012
USD USD
Pihak berelasi Related party
Entebe Shipping Pte Ltd -
99.431 Entebe Shipping Pte Ltd
Pihak ketiga Third parties
PT Bank Victoria International Tbk 47.237
43.615 PT Bank Victoria International Tbk
Lain-lain 150.918
139.254 Others
Jumlah 198.155
182.869 Total
Jumlah 198.155
282.300 Total
Perusahaan melakukan transaksi pembelian kendaraan bermotor dengan utang pembiayaan
konsumen melalui PT Bank Victoria International Tbk, PT Summit Oto Finance dan PT Star Finance
dengan jangka waktu 1 sampai 2 tahun. The Company entered into vehicle purchase
transactions through consumer financing loan from PT Bank Victoria International Tbk, PT Summit Oto
Finance and PT Star Finance with terms of payment of 1 to 2 years.
16. UTANG PAJAK 16. TAX PAYABLES
31 Maret 31 Desember
March 31, December 31,
2013 2012
USD USD
Pajak penghasilan Income tax
Pasal 15 Article 15
Masa 67.349
53.807 Monthly
Tahunan Catatan 26 20.406
56.291 Annual Note 26
Pasal 21 98.542
395.784 Article 21
Pasal 2326 5.485
37.877 Article 2326
Pasal 4 2 3.127
3.172 Article 4 2
Pasal 29 71
71 Article 29
Denda pajak 501.553
424.368 Tax penalty
Pajak pertambahan nilai 147.390
678.494 Value added tax
Jumlah 843.923
1.649.864 Total
PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012
DIAUDIT DAN UNTUK PERIODE-PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2013
TIDAK DIAUDIT DAN 2012 DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk
AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE THREE-MONTH
PERIODS ENDED MARCH 31, 2013 UNAUDITED AND 2011AUDITED Continued
- 48 - Surat Ketetapan Pajak
Tax Assessment Letters Di 2012, Perusahaan menerima surat ketetapan
pajak untuk tahun pajak 2010, 2011 dan 2012 sebagai berikut:
In 2012, the Company received tax assessment letters for 2010, 2011 and 2012 years as follows:
Mata Uang Pajak Kurang Bayar
PeriodePeriod Currency
Underpayment Pajak penghasilan
Income tax Pasal 21
2010 Rp
425.953.435 Article 21
2011 Rp
484.335.586 Pasal 23
2011 Rp
6.299.502 Article 23
2012 Rp
1.730.100 Pasal 29
2010 Rp
9.518.918 Article 29
Pasal 42 2011
Rp 1.242.185
Article 42 Pajak pertambahan nilai
2010 Rp
415.920.961 Value added tax
Perusahaan tidak mengajukan surat keberatan terkait dengan surat ketetapan pajak tersebut.
The Company did not submit objection letter to Tax Office Service.
17. BIAYA YANG MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
31 Maret 31 Desember
March 31, December 31,
2013 2012
USD USD
Tenaga ahli 1.419.228
1.163.084 Professional fee
Operasional kapal 390.707
670.957 Vessel operation
Gaji dan upah 243.395
21.457 Salaries and wages
Bahan bakar 159.140
120.754 Fuel
Bunga 147.735
94.611 Interest
Sewa 139.263
277.282 Rental
Perjalanan dinas 39.508
7.966 Business travel
Kelebihan pendapatan -
77.000 Excess revenue
Lain-lain 25.262
124.295 Others
Jumlah 2.564.238
2.557.406 Total
Kelebihan pendapatan merupakan penyesuaian pendapatan MSC di tahun 2011, yang telah
diselesaikan seluruhnya di kuartal pertama tahun 2013.
Excess revenue represents revenue adjustment of MSC in year 2011, that had been fully settled in first
quarter year 2013.