PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 527 - Schedule
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2015
Expressed in thousand of Rupiah, unless
otherwise stated 8.
ASET TETAP lanjutan 8.
FIXED ASSETS continued
2014 Saldo
Saldo awal
akhir Beginning Penambahan Pelepasan
Ending balance
Additions Disposals
balance
Aset kepemilikan Direct ownership
langsung: assets:
Harga perolehan: Acquisition cost:
Prasarana kantor 6,026,327
219,827 -
6,246,154 Leasehold improvement
Peralatan komputer 1,947,927
334,219 -
2,282,146 Computer equipments
Peralatan kantor, Office equipments,
perabotan dan furnitures and
perlengkapan 524,918
21,230 -
546,148 fixtures
8,499,172 575,276
- 9,074,448
Akumulasi Accumulated
Penyusutan: depreciation:
Prasarana kantor 4,119,112
1,145,593 -
5,264,705 Leasehold improvement
Peralatan komputer 1,189,319
412,211 -
1,601,530 Computer equipments
Peralatan kantor, Office equipments,
perabotan dan furnitures and
perlengkapan 321,333
105,662 -
426,995 fixtures
5,629,764 1,663,466
- 7,293,230
Nilai buku 2,869,408
1,781,218 Net book value
9. ASET TAK BERWUJUD
9. INTANGIBLE ASSETS
2015 Saldo
Saldo awal
akhir Beginning Penambahan Pelepasan Reklasifikasi
Ending balance Additions
Disposals Reclassifications balance Harga perolehan:
Acquisition cost:
Piranti lunak 3,583,878
451,404 -
- 4,035,282 Software
Aset dalam Construction in
penyelesaian 34,375
147,841 -
- 182,216
progress 3,618,253
599,245 -
- 4,217,498
Akumulasi Accumulated
amortisasi: amortisation:
Piranti lunak 870,432
971,216 -
- 1,841,648 Software
870,432 971,216
- - 1,841,648
Nilai buku 2,747,821
2,375,850 Net book value
2014 Saldo
Saldo awal
akhir Beginning Penambahan Pelepasan Reklasifikasi
Ending balance Additions
Disposals Reclassifications balance Harga perolehan:
Acquisition cost:
Piranti lunak 353,241
755,637 -
2,475,000 3,583,878 Software
Aset dalam Construction in
penyelesaian 1,699,290
810,085 -
2,475,000 34,375
progress 2,052,531
1,565,722 -
- 3,618,253
Akumulasi Accumulated
amortisasi: amortisation:
Piranti lunak 160,497
709,935 -
- 870,432
Software 160,497
709,935 -
- 870,432
Nilai buku 1,892,034
2,747,821 Net book value
PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 528 - Schedule
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2015
Expressed in thousand of Rupiah, unless
otherwise stated
10. BEBAN TANGGUHAN 10. DEFERRED EXPENSES
2015 2014
Beban tangguhan 87,979,509
69,269,037 Deferred expenses
Cadangan kerugian penurunan nilai
13,386,382 13,386,382 Allowance for impairment losses
74,593,127 55,882,655
Beban tangguhan terutama merupakan biaya advisory yang terkait langsung dengan kegiatan
pemrosesan dan pengaturan penjaminan jangka panjang dan akan dibebankan pada
saat pendapatan dari penjaminan tersebut diakui.
Deferred expenses mainly represent advisory costs which directly attributable to the processing
and arranging activities in providing long-term guarantees and will be expensed upon the
recognition of such fees.
Manajemen berkeyakinan bahwa proyek- proyek yang sedang berlangsung, yang terkait
dengan beban tangguhan, akan dapat mencapai penandatanganan perjanjian
penjaminan. Oleh karena itu beban tangguhan terus diakui di laporan posisi keuangan
Perusahaan pada tanggal 31 Desember 2015 dan 2014.
Management believes that outstanding projects, related to deferred expenses, could achieve the
signing of guarantee of the project. Therefore, the deferred expenses continue to be recognised in
the Company’s statement of financial position as at 31 December 2015 and 2014.
Manajemen berkeyakinan bahwa penyisihan penurunan nilai yang dibentuk telah memadai.
Management believes that the provision for impairment losses on deferred expenses is
adequate. 11. UTANG USAHA
11. ACCOUNT PAYABLES
Utang usaha terutama merupakan pembayaran yang belum dilakukan untuk jasa konsultasi
terkait dengan provisi penjaminan. Account payables mainly represent payables for
advisory related to the guarantee provision. 12. PERPAJAKAN
12. TAXATION a. Pajak dibayar dimuka
a. Prepaid income tax 2015
2014
Pajak penghasilan badan Corporate income tax:
- 2013 -
11,619,069 2013 -
- 11,619,069
b. Utang pajak b. Taxes payable
2015 2014
Pajak penghasilan badan -
- Corporate income tax
Pajak lain-lain: Other taxes:
- Pasal 21 2,007,463
1,684,367 Article 21 -
- Pasal 23 dan 42 243,281
165,097 Article 23 42 -
- Pasal 26 -
75,805 Article 26 -
- Pajak Pertambahan Nilai 802,218
823,185 Value Added Tax -
3,052,962 2,748,454
