are in the Indonesian language.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 Juni 2015 dan 31 Desember 2014
dan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 dan 2014
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
As of June 30, 2015 and December 31, 2014 and for the Six-month periods Ended June 30,
2015 and 2014 Expressed in Rupiah, unless otherwise stated
93
20. PERPAJAKAN lanjutan 20. TAXATION continued
f. Taksiran
tagihan pajak
penghasilan lanjutan
f. Estimated
claims for
tax refund
continued
Pada tanggal 11 April 2013, PCD menerima Surat
Ketetapan Pajak
Kurang Bayar
“SKPKB” dari Direktorat Jenderal Pajak “DJP” atas pajak penghasilan pasal 23,
pasal 4 2
tahun 2011
sebesar Rp334.969.145, pajak penghasilan badan
tahun 2011 sebesar Rp19.122.139 dan pajak pertambahan
nilai tahun
2011 sebesar
Rp4.182.639.959. PCD juga menerima Surat Tagihan Pajak “STP” pajak penghasilan
pasal 21 tahun 2011 sebesar Rp2.382.355. PCD mengajukan surat keberatan pada
tanggal 2 Juli 2013 atas surat ketetapan pajak tersebut. DJP telah mengabulkan sebagian
keberatan PCD. Pada tanggal 19 Juli 2014, PCD melunasi kurang bayar tersebut sebesar
Rp3.129.778.577 dan dicatat sebagai bagian dari “Beban Umum dan Administrasi - Denda
Pajak” dalam laporan laba rugi komprehensif konsolidasian untuk tahun yang berakhir pada
tanggal 31 Desember 2014. On April 11, 2013, PCD has received Letter of
Tax Underpayment
“SKPKB“ from
Directorate General of Taxes “DGT” for income tax article 23, article 4 2 for 2011
amounting to
Rp334,969,145, corporate
income tax
for 2011
amounting to
Rp19,122,139, and value added tax for 2011 amounting to Rp4,182,639,959. PCD also
received Tax Collection Notice “STP” for income tax article 21 for 2011 amounting to
Rp2,382,355. PCD filed objection letter on July 2, 2013 on the tax assessment letter. DJP
has partially accepted the underpayment. On July 19, 2014, PCD paid the underpayment
amounting to Rp3,129,778,577 and recorded as part of “General and Administrative
Expenses - Tax Penalty” in the consolidated statement of comprehensive income for the
year ended December 31, 2014.
21. BEBAN AKRUAL 21. ACCRUED EXPENSES
Beban akrual terdiri dari: Accrued expenses consist of:
30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014
Utang bunga obligasi 34.981.099.651
13.226.805.618 Interest payable on obligation
Biaya profesional 1.268.267.000
1.635.860.000 Profesional fee
Sewa 1.016.830.817
1.574.961.211 Rent
Bunga utang bank 961.924.162
10.728.206.154 Interest on bank loan
Utang bunga Obligasi Wajib Interest payable on Mandatory
Konversi -
59.691.433.733 Convertible Bonds
Lain-lain masing-masing bawah Rp100 juta
1.995.438.215 7.167.331.956
Others below Rp100 million each
Total 40.223.559.845
94.024.598.672 Total
Dikurangi bagian jangka panjang Net of long term portion
Utang bunga Obligasi Wajib Interest payable on Mandatory
Konversi Catatan 15 -
59.691.433.733 Convetible Bonds Note 15
Bagian lancar 40.223.559.845
34.333.164.939 Current portion
22. UTANG PEMBIAYAAN KONSUMEN 22. CONSUMER FINANCING PAYABLE
Berdasarkan Perjanjian
Kredit tanggal
24 Agustus 2012, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga,
senilai Rp76.560.000 untuk jangka waktu 36 tiga puluh enam bulan dengan suku bunga efektif
tahunan sebesar 8,95. Fasilitas kredit tersebut dijaminkan dengan kendaraan Perusahaan senilai
Rp88.681.364. Perusahaan diharuskan untuk mengasuransikan kendaraan yang dijaminkan
tersebut selama periode pinjaman. In accordance with the Credit Agreement dated
August 24, 2012 with PT BCA Finance, a third party, the Company obtained a loan facility
amounting to Rp76,560,000 for 36 thirty six months with effective annual interest rate of 8.95.
This loan is secured by the Company’s vehicle with carrying amount of Rp88,681,364. The Company is
required to insure the related vehicle over the term of the loan.
are in the Indonesian language.
PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 30 Juni 2015 dan 31 Desember 2014
dan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 dan 2014
Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT
As of June 30, 2015 and December 31, 2014 and for the Six-month periods Ended June 30,
2015 and 2014 Expressed in Rupiah, unless otherwise stated
94
22. UTANG PEMBIAYAAN KONSUMEN lanjutan 22. CONSUMER FINANCING PAYABLE continued
Berdasarkan perjanjian
kredit tanggal
29 Agustus 2013, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga,
senilai Rp368.400.000 untuk jangka waktu 36 tiga puluh enam bulan dengan suku bunga efektif
tahunan sebesar 7,94. Fasilitas kredit tersebut dijaminkan dengan 5 lima unit kendaraan
Perusahaan senilai Rp427.805.000. Perusahaan diharuskan untuk mengasuransikan kendaraan
yang dijaminkan selama periode pinjaman. Based on loan agreement dated August 29, 2013,
Company obtained loan facility from PT BCA Finance, third party, amounting to Rp368,400,000
for 36 thirty six months with annual effective interest rate of 7.94. The loan facility is
collateralized with 5 five units of the Company’s vehicles of Rp427,805,000. The Company has to
insure the collateralized vehicles during loan period.
Berdasarkan perjanjian
kredit tanggal
11 November 2014, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga
senilai Rp83.720.000 untuk jangka waktu 36 tiga puluh enam bulan dengan suku bunga efektif
10,23. Fasilitas kredit tersebut dijaminkan dengan
kendaraan Perusahaan
senilai Rp97.140.545. Perusahaan diharuskan untuk
mengasuransikan kendaraan yang dijaminkan tersebut selama periode pinjaman.
In accordance with the Credit Agreement dated November 11, 2014 with PT BCA Finance, a third
party. the Company obtained a loan facility amounting to Rp83,720,000 for 36 thirty six
months with effective annual interest rate of 10.23. This loan is securated by the Companys
vehicles with carrying amount of Rp97,140,545. The Company is required to insure the related
vehicles over the term loan.
Pada tanggal 30 Juni 2015 dan 31 Desember 2014, pembayaran utang pembiayaan konsumen
berdasarkan perjanjian yang telah disebutkan di atas adalah sebagai berikut:
As of June 30, 2015 and December 31, 2014, the consumer finance payable under the above
agreements is as follows:
30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014
PT BCA Finance 292.192.674
392.777.127 PT BCA Finance
Dikurangi: bagian lancar 189.087.857
196.704.303 Less: current maturities
Bagian jangka panjang 103.104.817
196.072.824 Long-term portion
23. LIABILITAS IMBALAN
KERJA JANGKA
PENDEK 23. SHORT-TERM
EMPLOYEES’ BENEFITS
LIABILITIES
Pada tanggal 30 Juni 2015 dan 31 Desember 2014, akun ini merupakan utang gaji karyawan
yang akan dibayarkan bulan berikutnya. As of June 30, 2015 and December 31, 2014, this
account represents salary payable which will be paid the following month.