Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
75
16. PERPAJAKAN lanjutan 16. TAXATION continued
f. Surat Ketetapan Pajak
f. Tax Assessment Letter
Entitas Induk The Company
Pada tanggal 16 dan 18 Januari 2017, Entitas Induk telah menerima seluruh pengembalian klaim tagihan
pajak sesuai keputusan No. PUT-77515PPM.VIIIB 162016 sampai No. PUT-77550PPM.VIIIB162016
sebesar Rp 9.445.151.613. On January 16 and 18, 2017, the Company has
received all refund of claim for tax based on decision No.
PUT-77515PPM.VIIIB162016 up
to No. PUT-77550PPM.VIIIB162016 amounted to
Rp 9,445,151,613.
g. Pengampunan Pajak
g. Tax Amnesty
Pada tanggal 20 Januari 2017, Entitas Induk berpartisipasi dalam Program Pengampunan Pajak
sesuai dengan Undang-Undang Nomor 11 Tahun 2016. Entitas Induk memperoleh Surat Keterangan
Pengampunan Pajak
SKPP No.
KET- 6428PPWPJ.092017 tanggal 30 Januari 2017
dengan jumlah
yang diakui
sebagai aset
pengampunan pajak sebesar Rp 3.072.856.405. On January 20, 2017, the Company participated in
the Tax Amnesty Program in accordance with Law No. 11 Year 2016. The Company obtained Tax
Amnesty Acknowledgement letter SKPP No. KET- 6428PPWPJ.092017 dated January 30, 2017 with
the amounts recognized as tax amnesty assets amounted to of Rp 3, 072,856,405.
Pada tanggal 15 Nopember 2016, DLS, Entitas Anak, berpartisipasi dalam Program Pengampunan
Pajak sesuai dengan Undang-Undang Nomor 11 Tahun 2016. DLS memperoleh Surat Keterangan
Pengampunan Pajak
SKPP No.
KET- 51189PPWPJ.052016 tanggal 2 Desember 2016
dengan jumlah
yang diakui
sebagai aset
pengampunan pajak sebesar Rp 100.000.000. On November 15, 2016, DLS, the Subsidiary,
participated in the Tax Amnesty Program in accordance with Law No. 11 Year 2016. DLS
obtained Tax Amnesty Acknowledgement letter SKPP No. KET-51189PPWPJ.052016 dated
December 2, 2016 with the amounts recognized as tax amnesty assets amounted to of Rp 100,000,000.
Grup telah mereklasifikasi aset pengampunan pajaknya menjadi kas dan bank dan aset tetap, dan
menyesuaikan nilai tambahan modal disetor sesuai dengan hasil penilaian tersebut Catatan 24.
The Group has reclassified its tax amnesty assets into cash and bank and fixed asset, and adjusted its
additional paid-in capital balance according to the abovementioned valued Note 24.
17. BEBAN MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
Beban masih harus dibayar terdiri atas: Accrued expenses consist of:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
Promosi 42.749.453.623
28.956.552.033 Promotion
Tunjangan karyawan 14.805.154.342
11.573.104.615 Employee welfare
Ekspedisi 7.843.667.479
5.424.802.773 Expedition
Utilitas 3.188.325.130
2.681.758.956 Utilities
Lisensi 3.039.263.046
6.175.255.421 License
Bunga 2.041.308.805
1.119.460.701 Interest
Jasa profesional 509.703.059
1.210.042.937 Professional fees
Lain-lain 9.515.356.889
12.108.822.736 Others
Total 83.692.232.373
69.249.800.172 Total
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
76
18. UTANG BANK JANGKA PANJANG 18. LONG-TERM BANK LOANS
Utang bank jangka panjang yang diperoleh Entitas Induk terdiri dari:
Long-term bank loans obtained by the Company consists of:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Fasilitas Kredit Investasi VI 2.007.399.431
3.512.948.964 Investment Credit Facility VI
Fasilitas Kredit Investasi VII 10.273.001.294
11.740.572.888 Investment Credit Facility VII
Fasilitas Kredit Investasi VIII 8.997.173.139
10.282.483.616 Investment Credit Facility VIII
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Fasilitas Kredit Investasi V 45.762.710.978
49.576.270.000 Investment Credit Facility V
Total 67.040.284.842
75.112.275.468 Total
Dikurangi bagian yang jatuh tempo Current maturities
dalam waktu satu tahun of long-term bank loans
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Fasilitas Kredit Investasi VI 2.007.398.165
3.512.948.964 Investment Credit Facility VI
Fasilitas Kredit Investasi VII 5.870.286.444
5.870.286.444 Investment Credit Facility VII
Fasilitas Kredit Investasi VIII 5.141.241.808
5.141.241.808 Investment Credit Facility VIII
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Fasilitas Kredit Investasi V 15.254.238.000
15.254.238.000 Investment Credit Facility V
Total bagian yang jatuh tempo Total current maturities
dalam waktu satu tahun 28.273.164.417
29.778.715.216 of long-term bank loans
Bagian utang bank jangka panjang 38.767.120.425
45.333.560.252 Long-term portion
Pinjaman-pinjaman tersebut dibebankan suku bunga berkisar antara 10,50 - 11,00 pada tahun 2017 dan
berkisar antara 10,75 - 12,00 pada tahun 2016. These loan bears annual interest rate ranging from
10.50 - 11.00 in 2017 and ranging from 10.75 - 12.00 in 2016.
PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
Fasilitas-fasilitas kredit yang diperoleh dari BCA terdiri atas:
Credit facilities obtained from BCA are as follows: a.
Fasilitas Kredit Investasi VI, diperoleh pada tanggal 28
Juni 2012,
berdasarkan Akta
Notaris DR. Fulgensius Jimmy H.L.T., S.H., M.H., M.M.,
No. 241, dengan batas maksimum pinjaman sebesar Rp 30.000.000.000. Fasilitas kredit ini digunakan
untuk pembiayaan
kembali mesin di
pabrik Cikembar. Pinjaman ini dibayarkan setiap bulan
sebesar Rp 501.849.853, dimulai pada tanggal 6 Agustus 2012 sampai dengan tanggal 6 Juli 2017.
a. Investment Credit Facility VI, was obtained on June 28, 2012, based on Notarial Deed of DR. Fulgensius
Jimmy H.L.T., S.H., M.H., M.M., No. 241, with maximum
credit limit
amounting to
Rp 30,000,000,000. This facility bears is used to refinance machineries in Cikembar factory. This loan
is paid in monthly installments amounting to Rp 501,849,853, starting from August 6, 2012 until
July 6, 2017.
b. Fasilitas Kredit Investasi VII, diperoleh pada tanggal
29 Oktober 2013, berdasarkan Akta Notaris Sri Buena Brahmana, S.H., M.kn No. 59, dengan batas
maksimum pinjaman sebesar Rp 21.500.000.000. Fasilitas kredit ini telah mengalami beberapa
perubahan,
terakhir berdasarkan
Perubahan Perjanjian Kredit No. 137 tanggal 27 Oktober 2014,
dimana BCA menambahkan batas maksimum pinjaman menjadi sebesar Rp 25.900.000.000.
Fasilitas kredit ini digunakan untuk pembangunan pabrik minuman energi di Cidahu dan dibayarkan
setiap bulan sebesar Rp 489.190.537, dimulai pada tanggal 13 Nopember 2014 sampai dengan tanggal
13 Desember 2018. b. Investment Credit Facility VII, was obtained on
October 29, 2013, based on Notarial Deed of Sri Buena Brahmana S.H., M.kn. No. 59, with maximum
credit limit amounting to Rp 21,500,000,000. This agreement has been amended several times, most
recently by Amendment of Credit Facility No. 137 dated on October 27, 2014, where BCA increased
the maximum borrowing limit to Rp 25,900,000,000. This facility is used to construct energy drinks factory
in Cidahu and is paid in monthly installments amounting to Rp 489,190,537, starting from
November 13, 2014 until December 13, 2018.
