PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued a. Pajak dibayar dimuka lanjutan
a. Prepaid taxes continued 31 Maret
31 Desember March
December 2017
2016 Bagian jangka pendek
Current portion
PPN 158,812
32,610,963 VAT
Pajak Penghasilan 7,233,612
1,754,330 Corporate Income Tax
7,392,424 34,365,293
Bagian jangka panjang Non-current portion
PPN 34,249,159
16,411,076 VAT
Pajak Penghasilan 36,482,550
56,902,307 Corporate Income Tax
70,731,709 73,313,383
Total 78,124,133
107,678,676 Total
b. Utang pajak b. Taxes payable
31 Maret 31 Desember
March December
2017 2016
Pajak Penghasilan Corporate Income Tax
Entitas anak 21,980,067
13,405,129 Subsidiaries
Pajak lain-lain
Other taxes
Perusahaan 4,132,288
504,826 The Company
Entitas anak 5,901,706
6,899,123 Subsidiaries
10,033,994 7,403,949
Total
32,014,061 20,809,078
Total c. Beban pajak penghasilan
c. Income tax expense 31 Maret
31 Maret March March
2017 2016
Kini Current
- Non final 14,363,986
2,946,033 Non-final -
Tangguhan 1,112,306
1,650,574 Deferred
13,251,680 1,295,459
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Perhitungan beban pajak penghasilan kini adalah sebagai berikut:
The calculation of the current corporate income tax expense is as follows:
31 Maret 31 Maret
March March
2017 2016
Labarugi konsolidasian sebelum
Consolidated incomeloss
pajak penghasilan 69,215,361
63,379 before income tax
Ditambahdikurangi: Adddeduct:
Eliminasi konsolidasian 154,688,942
1,111,754 Consolidation eliminations
Laba sebelum Income before income
pajak penghasilan - entitas anak 82,496,902
578,058 tax
– subsidiaries Rugi sebelum pajak
Loss before income
pajak penghasilan - Perusahaan 2,976,679
1,753,191 tax
– the Company
Beda temporer: Temporary differences:
Penyusutan 797,870
602,637 Depreciation
Biaya pengangkutan yang ditangguhkan
112,486 96,248
Deferred barging expenses Biaya keuangan yang ditangguhkan
372,982 756,830
Deferred finance costs Penyisihan imbalan kerja karyawan
- 47,468
Provision for employee benefits Beda tetap:
Permanent differences: Denda pajak
- 25,319
Tax penalties Pendapatan bunga yang
Interest income subject to
dikenakan pajak final 33,040
39,551 final tax
1,091,406 217,205
Taksiran rugi Estimated fiscal
fiskal - Perusahaan 4,068,085
1,970,396 loss
– the Company Akumulasi rugi fiskal yang dapat
Accumulated fiscal losses carried dibawa ke masa depan pada
forward at the beginning awal periode
66,890,150 38,835,690
of the period Penyesuaian tahun lalu
2,001,722 -
Prior year adjustments Akumulasi rugi fiskal yang dapat
Accumulated fiscal losses dibawa ke masa depan pada
carried forward at the end akhir periode
68,956,513 40,806,086
of the period Beban pajak penghasilan badan
Current corporate income tax kini dihitung dengan tarif
expense at 25 pajak 25 - Perusahaan
- -
- the Company Penyesuaian tahun lalu
Prior year adjustments - entitas anak
1,047,862 -
- subsidiaries Beban pajak penghasilan badan
Current corporate income tax kini - entitas anak
15,411,848 2,946,033
expense - subsidiaries
Beban pajak penghasilan badan Consolidated current corporate
kini - konsolidasian 14,363,986
2,946,033 income tax expense
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak.
Nilai tersebut mungkin disesuaikan saat SPT Tahunan disampaikan ke Direktorat Jenderal
Pajak “DJP”.
Current income tax computations are based on estimated taxable income. The amounts may be
adjusted when annual tax returns are filed with the Directorate General of Tax “DGT”.
Rekonsiliasi antara manfaat pajak penghasilan dengan jumlah teoritis beban pajak penghasilan
sebelum pajak penghasilan konsolidasian adalah sebagai berikut:
The reconciliation between the income tax benefit and the theoretical tax amount on consolidated
profit before income tax is as follows: 31 Maret
31 Maret March
March 2017
2016
Labarugi konsolidasian sebelum Consolidated incomeloss before
pajak penghasilan 69,215,361
63,379 income tax
Ditambah: Add:
- Rugi dari entitas anak yang Loss from subsidiaries -
dikenakan pajak final 12,597,028
4,369,487 subject to final tax
56,618,333 4,306,108
Pajak penghasilan dihitung dengan tarif pajak 25
14,154,583 1,076,527
Income tax at 25 Pendapatan bunga yang
dikenakan pajak final 60,107
49,245 Interest income subject to final tax
Beban yang tidak dapat dikurangkan secara pajak
73,241 103,271
Non-deductible expenses Penyesuaian tahun lalu
500,431 -
Prior year adjustment Pajak tangguhan yang tidak diakui
415,606 164,906
Unrecognised deferred tax Beban pajak
Consolidated corporate income penghasilan - konsolidasian
13,251,680 1,295,459
tax expense Pajak
penghasilan yang
telah dikreditkan
sehubungan dengan pendapatan komprehensif lainnya selama periode berjalan adalah sebagai
berikut: The income tax credited in relation to other
comprehensive income during the period is as follows:
31 Maret 31 Maret
March March
2017 2016
Cadangan nilai wajar lindung nilai arus kas
177,570 -
Cash flow hedging reserve Imbalan kerja
7,498 10,084
Employee benefits 185,068
10,084 Grup telah mengakumulasi kerugian fiskal yang
dapat dipakai sebagai pengurang penghasilan kena pajak di masa mendatang selama lima
sampai delapan tahun sebagaimana ditetapkan dalam PKP2B masing-masing perusahaan atau
peraturan pajak yang berlaku. The Group has accumulated corporate income
tax losses which are available to be carried forward and offset against future taxable income
for periods of five to eight years as specified in each company’s CCoW or applicable tax
regulations.
Rugi fiskal yang dapat dikompensasikan dengan penghasilan kena pajak dimasa mendatang
terjadi di tahun-tahun pajak berikut: Tax losses carried forward which can be offset
against future taxable income were incurred in the following fiscal years:
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued JumlahAmount
31 Desember 2013 12,154,005
31 December 2013 31 Desember 2014
51,911,906 31 December 2014
31 Desember 2015 15,881,961
31 December 2015 31 Desember 2016
248,981 31 December 2016
31 Maret 2017 4,068,085
31 March 2017 84,264,938
d. Aset pajak tangguhan d. Deferred tax assets
s
31 Maret 31 Desember
March December
2017 2016
Rugi fiskal yang dibawa ke masa depan
21,066,235 23,513,598 Tax losses carried forward
Penyisihan imbalan kerja 956,206
1,103,815 Provision for employee benefits
Biaya pengangkutan yang ditangguhkan
616,810 537,963
Deferred barging expenses Penyisihan untuk
pembongkaran, Provision for decommissioning,
pemindahan, reklamasi demobilisation, reclamation
dan restorasi 191,490
191,490 and restoration
Perbedaan nilai buku Difference between commercial
aset tetap komersial and tax net book value
dan fiskal 14,321,604
13,377,422 of fixed assets
Penyisihan atas Provision for impairment of
penurunan nilai piutang usaha 49,256
48,982 trade receivables
Penyisihan persediaan usang 297,052
344,095 Provision for obsolete inventory
Properti pertambangan - pertambangan yang
Mining properties - berproduksi
865,459 925,059
mines in production Beban keuangan yang
ditangguhkan 409,217
502,463 Deferred finance costs
Cadangan nilai wajar lindung nilai arus kas
203,970 381,540
Cash flow hedging reserve Laba yang belum
direalisasikan dari Unrealised profit from transactions
transaksi dalam Grup 4,966,406
2,185,347 within the Group
Aset pajak tangguhan, neto
40,571,227 39,422,650
Deferred tax assets, net Aset pajak tangguhan
Deferred tax assets at the pada awal periode
39,422,650 40,429,922
beginning of the period Dikreditkandibebankan pada:
Creditedcharged to: - Laba rugi
968,038 618,241
Profit or loss - - Rugi komprehensif lain:
Other comprehensive loss: - - Cadangan nilai wajar
lindung nilai arus kas 177,570
381,540 Cash flow hedging reserve -
- Cadangan imbalan kerja 2,969
7,491 Employee benefits reserve -
Aset pajak tangguhan Deferred tax assets at
pada akhir periode 40,571,227
39,422,650 the end of the period
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued d. Aset pajak tangguhan lanjutan
d. Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat
dipulihkan setelah 12 bulan. All of the deferred tax assets are expected to be
recovered after more than 12 months.
e. Liabilitas pajak tangguhan e. Deferred tax liabilities
31 Maret 31 Desember
March December
2017 2016
Penyisihan imbalan Provision for
kerja 435,569
223,284 employee benefits
Properti pertambangan - pertambangan yang
Mining properties - berproduksi
515,082 474,744
mines in production Biaya pengangkutan
yang ditangguhkan 204,389
- Deferred barging expenses
Penyisihan untuk, pembongkaran,
Provision for decommissioning, pemindahan, reklamasi
demobilisation, reclamation dan restorasi
164,942 163,538
and restoration Perbedaan nilai buku
Difference between aset tetap komersial
commercial and tax net book dan fiskal
67,941 137,943
value of fixed assets Penyisihan persediaan usang
14,533 14,276
Provision for obsolete inventory Kewajiban yang timbul
Liabilities arising from dari kombinasi bisnis
51,030,590 51,030,590
business combinations Liabilitas pajak tangguhan
51,202,958 51,242,179
Deferred tax liabilitites Liabilitas pajak tangguhan
Deferred tax liabilites at the pada awal periode
51,242,179 63,433,149
beginning of the periode Dikreditkandibebankan pada:
Creditedcharged to: - Laba rugi
34,692 667,093
Profit or loss - - Penurunan nilai properti
Impairment of mining - pertambangan
- 11,500,000
properties - Rugi komprehensif lain:
Other comprehensive loss: - - Penyisihan imbalan kerja
4,529 23,877
Provision for employee benefits - Liabilitas pajak tangguhan
Deferred tax liabilites at pada akhir period
51,202,958 51,242,179
the end of the period
Seluruh liabilitas pajak tangguhan diperkirakan
dapat dibalikkan setelah 12 bulan. All of the deferred tax liabilities are expected to be
reversed after more than 12 months.
f. Audit pajak
f. Tax audits
Grup telah menerima sejumlah Surat Ketetapan Pajak dan Surat Keputusan Pajak untuk tahun
pajak 2009 sampai dengan tahun 2014 yang menetapkan laba fiskal Grup adalah sebesar
AS418.777.441 untuk
Pajak Penghasilan
“PPh” Badan, kompensasi kerugian sebesar AS7.627.591, dan menetapkan lebih bayar
pajak sebesar Rp 74.016.409.756 setara dengan AS5.556.370 untuk PPN dan jenis pajak
lainnya. Grup telah mengajukan keberatan, banding dan peninjauan kembali atas Surat
Ketetapan Pajak dan Surat Keputusan Pajak tersebut dan berkeyakinan bahwa jumlah laba
fiskal yang
seharusnya adalah
sebesar AS196.508.369 untuk PPh Badan, kompensasi
kerugian sebesar AS9.859.708 dan lebih bayar pajak sebesar Rp 265.624.074.453 setara
dengan AS19.940.250 untuk PPN dan pajak lainnya.
Pada tanggal
laporan keuangan
konsolidasian ini, proses keberatan, banding dan peninjauan kembali masih berlangsung.
The Group has received a number of tax assessments and tax decisions for fiscal years
2009 until 2014 which resulted in a total assessed taxable income of US418,777,441 for corporate
income tax, tax loss carried forward of US7,627,591 and a tax over payment of Rp
74,016,409,756 equivalent to US5,556,370 for VAT and other taxes. The Group has filed
objections, appeals and reconsideration processes against these tax assessments and tax decisions
and believes that the total assessed taxable income should be US196,508,369 for corporate
income tax, US9,859,708 for tax loss carried forward, and an overpayment of VAT and other
taxes of Rp 265,624,074,453 equivalent to US19,940,250. As at the date of these
consolidated financial statements, the objections, appeals and reconsideration processes are still
ongoing.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued f.
Audit pajak lanjutan f.
Tax audits continued
DJP mengajukan
permohonan Peninjauan
Kembali “PK” kepada Mahkamah Agung “MA” atas Putusan PP di tahun 2014 yang
memenangkan Grup untuk tambahan PPh Badan untuk tahun pajak 2009 sebesar AS10.007.669.
Namun sampai
dengan tanggal
laporan keuangan ini, PIK belum menerima putusan PK
dari MA. Perusahaan berkeyakinan bahwa tidak akan ada dampak yang material terhadap laporan
keuangan dan arus kas Grup mengingat keputusan terakhir yang memenangkan Grup.
The DGT has applied for reconsideration of tax appeal decisions issued in 2014 in favour of the
Group to the Supreme Court, in which the DGT claims additional Corporate Income Tax is due
for the fiscal year 2009 amounting to US10,007,669. However, as at the date of these
financial statements, the Group has not received any decision from the Supreme Court. The
Company believes there will be no material
impact on the Group’s financial position and cash flows, given the latest decision was in favour of
the Group. Pada tanggal laporan keuangan ini, Perusahaan,
WBM, FKP, TSA, FSP, GBPC, DPP, PIK dan IP sedang dalam proses audit oleh DJP atas
berbagai jenis pajak untuk tahun 2012, 2015 dan 2016. Pada tanggal laporan ini, hasil audit
tersebut
belum diterima.
Manajemen berpendapat bahwa hasil audit tersebut tidak
akan memberikan dampak yang akan merugikan posisi keuangan dan arus kas Grup secara
material. As at the date of these financial statements, the
Company, WBM FKP, TSA, FSP, GBPC, DPP, PIK and IP are being audited by the DGT
regarding various taxes for 2012, 2015 and 2016. As at the date of these financial statements, the
audit results have not yet been received. Management is of the opinion that the results will
not have a material adverse impact on the
Group’s operations and cash flows. Selama kuartal pertama 2017, Grup telah
menerima pengembalian
pajak sebesar
Rp453.165.266.154 setara
dengan AS33.885.167 atas PPN dan pajak lainnya
untuk tahun pajak 2008, 2012, 2014 dan 2015. During the first quarter of 2017, the Group has
received tax
refunds amounting
to Rp
453,165,266,154 equivalent to US33,885,167 for VAT and other taxes for the fiscal years 2008,
2012, 2014 and 2015.
g. Administrasi g. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan dan entitas
anak yang berada di dalam Grup menghitung, menetapkan dan membayar sendiri besarnya
jumlah pajak yang terhutang. DJP dapat menetapkan atau mengubah liabilitas pajak
tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak.
Under the taxation laws of Indonesia, the Company and the companies within the Group
submit tax returns on the basis of self assessment. The DGT may assess or amend
taxes within five years of the time the tax becomes due.
10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 10. ADVANCES AND PREPAID EXPENSES
31 Maret 31 Desember
March December
2017 2016
Uang muka pemasok 17,820,584
21,687,720 Advances to suppliers
Uang muka untuk pembelian tanah 4,684,610
3,232,100 Advances for land purchases
Uang muka lain-lain Other advances
dibawah AS3.000.000 1,620,187
3,030,819 below US3,000,000
Biaya dibayar dimuka 608,066
701,773 Prepaid expenses
24,733,447 28,652,412
Bagian jangka pendek 13,758,904
12,737,148 Current portion
Bagian jangka panjang 10,974,543
15,915,264 Non-current portion
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA
lanjutan
10. ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:
Included in the balance of advances are: 31 Maret
31 Desember March
December 2017
2016
Pihak berelasi:
Related parties:
- BI 5,200,000
5,200,000 BI -
Bagian jangka pendek 5,200,000
5,200,000 Current portion
Bagian jangka panjang -
- Non-current portion
Persentase uang muka – pihak
Percentage of advances – related
berelasi terhadap jumlah aset 0.62
0.63 parties to total assets
11. ASET TETAP 11. FIXED ASSETS
31 MaretMarch 2017
Pengurangan Saldo awal
Transfer Saldo akhir
Beginning Penambahan Disposal
Ending balance
Additions Transfers
balance Biaya perolehan
Acquisition cost
Tanah 8,001,022
92,753 -
8,093,775 Land
Bangunan dan fasilitas Buildings and port
pelabuhan 361,906,347
- 6,892,876 368,799,223
facilities Transportation
Alat pengangkutan 173,017,748
2,065,539 - 175,083,287
equipment Peralatan dan
Office furniture and perlengkapan kantor
10,098,044 68,967
- 10,167,011
equipment Machinery and
Mesin dan peralatan 153,735,086
4,113,269 1,515,000 159,363,355
equipment Peralatan lain
656,431 21,261
- 677,692
Other equipment 707,414,678
6,361,789 8,407,876 722,184,343
Aset dalam penyelesaian Construction in progress
Bangunan dan fasilitas Buildings and port
pelabuhan 12,132,072
2,489,313 8,407,876
6,213,509 facilities
Lainnya 1,923,176
15,965 -
1,939,141 Others
14,055,248 2,505,278
8,407,876 8,152,650
721,469,926 8,867,067
- 730,336,993
Accumulated Akumulasi penyusutan
depreciation
Bangunan dan fasilitas Buildings and port
pelabuhan 204,342,697
4,712,098 - 209,054,795
facilities Transportation
Alat pengangkutan 123,111,574
2,875,459 - 125,987,033
equipment Peralatan dan
Office furniture and perlengkapan kantor
9,861,434 145,872
- 10,007,306
equipment Machinery and
Mesin dan peralatan 136,387,612
1,466,017 - 137,853,629
equipment Peralatan lain
624,506 2,675
- 627,181
Other equipment 474,327,823
9,202,121 - 483,529,944
Nilai buku bersih 247,142,103
246,807,049 Net book value
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016
Expressed in United States Dollars,
unless otherwise stated 11. ASET TETAP lanjutan
11. FIXED ASSETS continued
31 Desember December 2016
Pengurangan Saldo awal
Transfer Saldo akhir
Beginning Penambahan Disposal
Ending balance
Additions Transfers
balance Biaya perolehan
Acquisition cost
Tanah 8,001,022
- -
8,001,022 Land
Bangunan dan fasilitas Buildings and port
pelabuhan 344,301,310
4,051,856 13,553,181 361,906,347
facilities Transportation
Alat pengangkutan 171,905,780
775,162 336,806 173,017,748
equipment Peralatan dan
Office furniture and perlengkapan kantor
10,029,352 69,780
1,088 10,098,044
equipment Machinery and
Mesin dan peralatan 148,810,872
2,978,392 1,945,822 153,735,086
equipment Peralatan lain
627,481 28,950
- 656,431
Other equipment 683,675,817
7,904,140 15,834,721 707,414,678
Aset sewa pembiayaan Under finance leases
Transportation Alat pengangkutan
561,175 -
561,175 -
equipment
Aset dalam penyelesaian Construction in progress
Bangunan dan fasilitas Buildings and port
pelabuhan 8,727,141
19,415,527 16,010,596
12,132,072 facilities
Lainnya 1,923,176
- -
1,923,176 Others
10,650,317 19,415,527
16,010,596 14,055,248
694,887,309 27,319,667
737,050 721,469,926
Accumulated Akumulasi penyusutan
depreciation
Bangunan dan fasilitas Buildings and port
pelabuhan 186,190,351
18,152,346 - 204,342,697
facilities Transportation
Alat pengangkutan 108,950,614
14,057,976 102,984 123,111,574
equipment Peralatan dan
Office furniture and perlengkapan kantor
9,011,690 849,815
71 9,861,434
equipment Machinery and
Mesin dan peralatan 129,797,690
7,101,472 511,550 136,387,612
equipment Peralatan lain
619,544 4,962
- 624,506
Other equipment 434,569,889
40,166,571 408,637 474,327,823
Aset sewa pembiayaan Under finance leases
Transportation Alat pengangkutan
327,353 -
327,353 -
equipment Nilai buku bersih
259,990,067 247,142,103
Net book value
Penyusutan dibebankan pada akun-akun berikut ini: Depreciation expenses were charged to the following
accounts: 31 Maret
31 Desember March
December 2017
2016
Beban pokok pendapatan lihat Catatan 23
9,080,455 39,329,927
Cost of revenue refer to Note 23 Beban umum dan administrasi
General and administrative lihat Catatan 25
121,666 836,644
expenses refer to Note 25
9,202,121 40,166,571