UANG MUKA ADVANCES BEBAN DIBAYAR DI MUKA PREPAID EXPENSES INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATES
375
Laporan Tahunan
2012
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
60
10. UANG MUKA 10. ADVANCES
2012 2011
Pembelian lokal 37.602.885
10.861.357 Domestic purchases
Pembelian impor 16.677.207
18.332.259 Imports
Lainnya 8.082.790
20.302.735 Others
62.362.882 49.496.351
11. BEBAN DIBAYAR DI MUKA 11. PREPAID EXPENSES
2012 2011
Asuransi 15.164.847
18.863.737 Insurance
Sewa 8.406.502
5.855.852 Rent
Lainnya 2.694.745
1.458.120 Others
26.266.094 26.177.709
12. PERPAJAKAN 12. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
2012 2011
Entitas anak Subsidiaries
PPh badan 1.640.650
2.839.104 Corporate Income tax
Pajak Pertambahan Nilai 16.128.305
14.704.262 Value Added Tax
17.768.955 17.543.366
b. Utang pajak b. Taxes payable
2012 2011
Perseroan The Company
PPh badan 146.982.904
101.241.710 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 7.502.899
650.499 Income tax Article 21
PPh Pasal 22 2.390.125
1.947.355 Income tax Article 22
PPh Pasal 23 dan 26 2.897.847
2.567.076 Income tax Articles 23 and 26
Pajak Pertambahan Nilai 61.271.885
12.559.589 Value Added Tax
Pajak Pertambahan Nilai - WAPU
29.930.349 -
Value Added Tax - Tax Collector 250.976.009
118.966.229
Entitas anak Subsidiaries
PPh badan 127.686.799
64.553.255 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 29.155.681
21.133.307 Income tax Article 21
PPh Pasal 22 2.275.231
1.864.622 Income tax Article 22
PPh Pasal 23 dan 26 5.994.512
1.522.486 Income tax Articles 23 and 26
Pajak penghasilan final 3.995.497
5.845.661 Final income tax
Pajak Bumi dan Bangunan 3.202.719
2.653.097 Land and Building Tax
Pajak Pertambahan Nilai 81.103.593
73.568.869 Value Added Tax
Lainnya 15.201
- Others
253.429.233 171.141.297
504.405.242 290.107.526
376
PT SEMEN INDONESIA PERSERO Tbk.
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
61
12. PERPAJAKAN lanjutan 12. TAXATION continued
b. Utang pajak lanjutan b. Taxes payable continued
Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertambahan Nilai berdasarkan
Peraturan Menteri Keuangan PMK Nomor: 85PMK.032012 tentang Penunjukan Badan
Usaha Milik Negara sebagai WAPU Pajak Pertambahan Nilai oleh Direktorat Jenderal
Pajak pada tanggal 20 Juni 2012, yang berlaku efektif per tanggal 1 Juli 2012.
The Company was appointed as a the value added tax collector WAPU based on the
Ministry of Finance regulation PMK Number: 85PMK.032012 concerning the appointment
of State Owned Enterprises as WAPU VAT by Directorate General of Taxes DGT on June
20, 2012, which effective on July 1, 2012.
Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar
Rp41.452.329 untuk denda atas keterlambatan pelaporan pajak pertambahan nilai untuk tahun
pajak 2003 dan 2002. Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006,
Direktorat Jenderal Pajak mengkonfirmasikan bahwa tidak adanya surat permohonan resmi
untuk perpanjangan izin sentralisasi pajak pertambahan nilai dapat menyebabkan SP
dianggap menerapkan desentralisasi dalam administrasi pajak pertambahan nilai.
Value added tax payable includes SP’s provision for tax penalties amounting to
Rp41,452,329 arising from the late reporting of value added tax for 2003 and 2002. This
provision was made based on a letter dated March 9, 2006 in which the Directorate
General of Taxation confirmed that in the absence of a formal application letter for
extension of centralization for its value added tax administration, SP would be deemed as
applying decentralization for value added tax purposes.
Penyisihan pajak tersebut di atas telah dibukukan
dalam laporan
keuangan konsolidasian tahun-tahun sebelumnya dan
manajemen berpendapat bahwa dalam hal pemeriksaan pajak, jumlah-jumlah ini memadai
untuk menutup kerugian yang mungkin timbul dari denda pajak yang potensial pada SP.
The above tax provision amounts have been recognized
in prior
years’ consolidated
financial statements and management believes that in the event of tax audits, these amounts
are adequate to cover any potential tax penalties which might be imposed on SP.
c. Beban pajak penghasilan c. Income tax expense
2012 2011
Perseroan The Company
Kini 830.188.523
670.721.791 Current
Tangguhan 30.728.397
4.636.869 Deferred
799.460.126 666.084.922
Entitas anak Subsidiaries
Kini 564.853.538
479.971.081 Current
Tangguhan 3.499.502
11.376.177 Deferred
561.354.036 468.594.904
Konsolidasian Consolidated
Kini 1.395.042.061
1.150.692.872 Current
Tangguhan 34.227.899
16.013.046 Deferred
1.360.814.162 1.134.679.826
377
Laporan Tahunan
2012
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
62
12. PERPAJAKAN lanjutan 12. TAXATION continued
c. Beban pajak penghasilan lanjutan c. Income tax expense continued
Sesuai dengan surat dari Kepala Kantor Wilayah
Wajib Pajak
Besar Tiga
No. S-9582WPJ.19KP.032012
tanggal 1 Agustus 2012 dan Kepala Kantor Wilayah
Wajib Pajak
Besar KPP
BUMN No.
S-7971WPJ.19KP.032011 tanggal
9 Agustus 2011, butir 5, Perseroan telah memenuhi persyaratan memperoleh penurunan
tarif PPh Badan sebesar 5 masing-masing untuk tahun fiskal 2012 dan 2011 berdasarkan
Peraturan Pemerintah Nomor 81 Tahun 2007. Based on a letter from the Head of Kantor
Wilayah Wajib
Pajak Besar
Tiga No.
S-9582WPJ.19KP.032012 dated
August 1, 2012 and Head of Kantor Wilayah Wajib
Pajak Besar
KPP BUMN
No. S-7971WPJ.19KP.032011
dated August 9, 2011, point 5, the Company met
the requirements to obtain a reduced income tax rate by 5 for fiscal years 2012 and 2011,
respectively, in
accordance with
the Government Regulation No. 81 Year 2007.
Rekonsiliasi antara
laba sebelum
pajak penghasilan yang ditunjukkan dalam laporan
laba rugi komprehensif konsolidasian dengan taksiran laba kena pajak dan beban pajak kini
untuk tahun yang berakhir pada tanggal 31 Desember 2012 dan 2011 adalah sebagai
berikut: The reconciliations between income before
corporate income tax as shown in the consolidated statements of comprehensive
income and estimated taxable income and current tax expense for the years ended
December 31, 2012 and 2011 are as follows:
2012 2011
Laba konsolidasian sebelum beban pajak penghasilan
6.287.454.009 5.089.952.338
Consolidated income before income tax Laba entitas anak sebelum
beban pajak penghasilan 2.345.295.005
1.814.590.647 Subsidiaries’ income before income tax
Bagian atas laba bersih entitas asosiasi
27.954.901 15.071.957
Equity in net income of associates Disesuaikan dengan jurnal
eliminasi konsolidasi 52.393.745
50.090.416 Adjusted for consolidation eliminations
Laba sebelum pajak penghasilan Perseroan
3.966.597.848 3.310.380.150
Income before income tax - the Company Perbedaan permanen:
Permanent differences: Perbedaan nilai buku fiskal dan
Differences between fiscal and commercial komersial atas aset tetap
5.616.037 3.965.216
net book value of fixed assets Kesejahteraan karyawan
14.931.507 9.661.216
Employee welfare Penyisihan promosi peningkatan
penjualan 4.620.386
3.336.795 Provision for sales promotion expense
Denda pajak 181.073
- Tax Penalties
Pendapatan yang telah dikenakan Income subject to final tax,
pajak penghasilan final 123.981.910
171.132.310 recorded on a net of tax basis
Lain-lain 161.004.482
164.965.621 Others
62.371.575 10.796.538
378
PT SEMEN INDONESIA PERSERO Tbk.
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
63
12. PERPAJAKAN lanjutan 12. TAXATION continued
c. Beban pajak penghasilan lanjutan c. Income tax expense continued
2012 2011
Perbedaan temporer: Temporary differences:
Perbedaan nilai buku fiskal dan Differences between fiscal and
komersial atas aset tetap commercial net book value of fixed
beban tangguhan dan aset tak assets deferred charges and
berwujud 6.411.723
40.990.450 intagible assets
Aset sewa pembiayaan 197.104
1.722.223 Leased assets
Liabilitas imbalan kerja 8.170.593
12.052.991 Employee benefits liabilities
Cadangan persediaan usang Allowance for obsolete and
dan bergerak lambat 14.156.534
3.738.897 slow moving inventories
Cadangan penurunan nilai piutang 175.345
67.692 Allowance for impairment of receivable
Penyisihan untuk beban restorasi 452.493
2.085.513 Provision for restoration expenses
Gaji yang dikapitalisasi 13.743.155
20.192.782 Capitalized salary expenses
Tunjangan produktivitas dan uang jasa 43.212.933
39.206.428 Productivity allowances and incentive
Penyisihan lainnya 63.684.512
47.239.147 Other provisions
121.973.184 32.432.265
Laba kena pajak - Perseroan 4.150.942.607
3.353.608.953 Taxable income - the Company
Beban pajak penghasilan Income tax expense
Perseroan - kini 830.188.523
670.721.791 the Company - current
Beban pajak penghasilan Income tax expense
entitas anak - kini 564.853.538
479.971.081 subsidiaries - current
1.395.042.061 1.150.692.872
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, Perseroan belum
menyampaikan Surat
Pemberitahuan Pajak
Tahunan SPT untuk tahun pajak 2012. Namun demikian, taksiran penghasilan kena pajak
tersebut di atas menjadi dasar dalam pengisian SPT Tahunan PPh Badan 2012.
Up to the completion date of these consolidated
financial statements,
the Company has not submitted its annual
corporate tax return SPT for 2012 fiscal year. However, the estimated taxable income will be
the basis in preparation of the 2012 annual corporate tax return.
Rekonsiliasi antara beban pajak penghasilan seperti yang tercantum dalam laporan laba rugi
komprehensif konsolidasian
dengan hasil
perkalian laba
akuntansi sebelum
pajak penghasilan Perseroan dan tarif pajak yang
berlaku adalah sebagai berikut: Reconciliations between income tax expense
as shown in the consolidated statements of comprehensive income and income tax
expense calculated using prevailing tax rates on the consolidated income before income tax
is as follows:
379
Laporan Tahunan
2012
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
64
12. PERPAJAKAN lanjutan 12. TAXATION continued
c. Beban pajak penghasilan lanjutan c. Income tax expense continued
2012 2011
Laba konsolidasian sebelum beban pajak penghasilan
6.287.454.009 5.089.952.338
Consolidated income before income tax Penyesuaian terkait dengan konsolidasi:
Adjustment related to consolidation: Bagian atas laba bersih perusahaan
asosiasi 27.954.901
15.071.957 Equity in net income of associates
Disesuaikan dengan jurnal eliminasi konsolidasi
52.393.745 50.090.416
Adjusted for consolidation elimination 6.311.892.853
5.124.970.797 Beban pajak penghasilan sesuai
tarif pajak 1.577.973.213
1.281.242.699 Tax calculated at statutory rate
Perbedaan tarif Perseroan dengan Difference tax rate between the
entitas anak 199.346.816
159.565.680 Company and its subsidiaries
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Perbedaan nilai buku fiskal dan Differences between fiscal and commercial
komersial atas aktiva tetap 1.404.009
991.304 net book value of fixed assets
Kesejahteraan karyawan 4.638.374
3.152.053 Employee welfare
Promosi peningkatan penjualan 1.155.097
834.199 Provision for sales promotion
Denda pajak 45.268
- Tax Penalties
Pendapatan yang telah dikenakan Income subject to final tax, recorded
pajak penghasilan final 90.378.739
63.800.988 on a net of tax basis
Lain-lain 65.323.756
71.826.239 Others
17.812.235 13.002.807
Jumlah beban pajak 1.360.814.162
1.134.679.826 Total tax expense
Berdasarkan peraturan perpajakan Indonesia, Perseroan dan entitas anak menghitung,
menetapkan, dan membayar sendiri jumlah pajak yang terutang. SPT konsolidasian tidak
diperkenankan dalam peraturan perpajakan di Indonesia. Direktorat Jenderal Pajak DJP
dapat menetapkan dan mengubah kewajiban pajak dalam batas waktu sepuluh tahun sejak
tanggal terutangnya pajak, atau sampai dengan akhir tahun 2013, mana lebih dulu, untuk tahun-
tahun pajak sebelum 2008. Berdasarkan peraturan pajak yang berlaku mulai tahun 2008,
DJP
dapat menetapkan
dan mengubah
kewajiban pajak dalam batas waktu lima tahun sejak tanggal terutangnya pajak.
Under the taxation laws of Indonesia, the Company and its subsidiaries submit tax
returns on the basis of self assessment. Consolidated tax returns are not permitted
under Indonesian
taxation laws.
The Directorate General of Taxes DGT may
assess or amend taxes within ten years from the date the tax became due, or until the end
of year 2013, whichever is earlier, for tax years prior to 2008. Based on taxation laws which
are applicable starting in year 2008, the DGT may assess or amend taxes within five years
from the date the tax becomes due.
380
PT SEMEN INDONESIA PERSERO Tbk.
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
65
12. PERPAJAKAN lanjutan 12. TAXATION continued
d. Aset dan liabilitas pajak tangguhan - neto d. Deferred tax assets and liabilities - net
Dikreditkan dibebankan
ke laporan laba rugi
komprehensif konsolidasian
Credited charged to
consolidated 31 Desember
statement of 31 Desember
December 31, comprehensive
December 31, 2011
Income 2012
Aset pajak tangguhan - neto Deferred tax assets - net
Perseroan The Company
Aset tetap 4.773.797
6.597.529 1.823.732
Fixed assets Aset sewa pembiayaan
2.113.237 39.421
2.073.816 Leased assets
Beban tangguhan dan Deferred charges and intangible
aset takberwujud 1.787.954
5.315.185 7.103.139
assets Liabilitas imbalan kerja
16.632.670 1.634.119
18.266.789 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 8.496.842
2.831.307 11.328.149
moving inventories Allowance for impairment of
Cadangan penurunan nilai piutang 1.610.574
35.069 1.575.505
receivables Penyisihan untuk beban restorasi
4.440.106 90.498
4.530.604 Provision for restoration expense
Biaya gaji yang dikapitalisasi 18.646.552
2.748.631 21.395.183
Capitalized salary expense Tunjangan produktivitas
Productivity allowances and dan uang jasa
38.311.987 8.642.587
46.954.574 and incentive compensation
Penyisihan lain-lain 3.490.449
19.070.663 15.580.214
Other provisions 42.906.664
30.728.397 73.635.061
Entitas anak Subsidiaries
Aset tetap 69.440.339
13.222.233 82.662.572
Fixed assets Aset sewa pembiayaan
472.444 1.826.153
2.298.597 Leased assets
Cadangan penurunan nilai Allowance for impairment of
piutang 12.265.993
890.924 11.375.069
receivables Liabilitas imbalan kerja
45.835.483 1.723.649
44.111.834 Employee benefits liabilities
Cadangan persediaan usang Allowance for obsolete and slow
dan bergerak lambat 5.147.358
742.584 5.889.942
moving inventories Tunjangan produktivitas
Productivity allowances and dan uang jasa
55.164.629 13.111.355
68.275.984 and incentive compensation
Penyisihan lain-lain 14.136.223
3.542.576 17.678.799
Other provisions 63.581.791
3.385.862 66.967.653
Total aset pajak tangguhan - neto 106.488.455
34.114.259 140.602.714
Total deferred tax assets - net
Liabilitas pajak tangguhan - neto Deferred tax liabilities - net
Entitas anak Subsidiaries
Aset tetap 3.358.746
399.946 3.758.692
Fixed assets Liabilitas imbalan kerja
95.375 18.881
114.256 Employee benefits liabilities
Allowance for impairment of Cadangan penurunan nilai piutang
609.135 8.575
617.710 receivables
Tunjangan produktivitas Productivity allowances and
dan uang jasa 1.183.665
486.130 1.669.795
and incentive compensation Total liabilitas pajak tangguhan - neto
1.470.571 113.640
1.356.931 Total deferred tax liabilities - net
Manfaat pajak tangguhan - neto 34.227.899
Deferred tax expense - net Aset pajak tangguhan - pendapatan komprehensif lainnya
Deferred tax assets - other comprehensive income Perseroan
The Company
Selisih kurs penjabaran laporan Exchange difference due to
keuangan -
140.006 140.006
translation of financial statements
381
Laporan Tahunan
2012
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
66
12. PERPAJAKAN lanjutan 12. TAXATION continued