AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 98 - 23. UTANG LAIN-LAIN
23. OTHER PAYABLES a. Utang Lain-lain - Lancar
a. Other Payables – Current 31 Maret
31 Desember March 31,
December 31, 2016
2015
Unaudited Audited
Pihak ketiga: Third parties:
Utang pembelian aset tetap 85.145.317
86.275.212 Purchase of fixed assets payables
Uang titipan 25.599.321
23.328.519 Deposits received
Lainnya 66.012.125
41.686.949 Others
Jumlah 176.756.763
151.290.680 Subtotal
Pihak berelasi 29.360.525
43.009.298 Related parties
Jumlah
206.117.288 194.299.978
Total Utang lain-lain kepada pihak berelasi terutama
berkaitan dengan transaksi penyediaan jasa untuk proyek pembangunan pabrik baru dan
pembelian aset tetap lainnya. Other payables to related parties mainly
pertain to the services for the construction of new plants and other fixed assets.
b. Liabilitas Jangka Panjang Lainnya b. Other
Non-Current Liabilities
31 Maret 31 Desember
March 31, December 31,
2016 2015
Unaudited Audited
Pendapatan tangguhan 7.895.375
4.933.366 Deferred income
Sewa jangka panjang 161.176
5.434.993 Long-term prepaid rent
Retensi 105.142
105.142 Retention
Jumlah 8.161.693
10.473.501 Total
24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES
31 Maret 31 Desember
March 31, December 31,
2016 2015
Unaudited Audited
Productivity allowances, Promosi peningkatan penjualan
237.162.242 254.756.222
Sales promotion Pengangkutan
198.279.311 208.263.044
Transportation Asuransi, sewa dan ekspedisi
23.059.411 27.679.397
Insurance, rent and expedition Bina lingkungan
15.249.434 10.333.230
Partnership program Retribusi pertambangan
10.026.108 8.045.475
Mining rights fees Bunga
9.558.892 7.495.844
Interest Listrik 8.859.607
3.292.261 Electricity
Beban pengantongan 8.255.811
294.766 Packer fees
Jasa profesional 5.453.673
9.544.869 Professional fees
Pemeliharaan 2.153.165
1.261.397 Maintenance
Tagihan dalam proses -
1.326.557 Bills in progress
Lain-lain di bawah Rp1.000.000 106.393.769
101.323.370 Others below Rp 1,000,000
624.451.423 633.616.432
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 99 - 25. UTANG PAJAK
25. TAXES PAYABLE 31 Maret
31 Desember March 31,
December 31, 2016
2015
Unaudited Audited
Perseroan The Company
PPh badan Catatan 39 9.678.074
21.289.540 Corporate Income tax Note 39
Utang pajak lain Other taxes payable
PPh Pasal 21 8.700.051
6.162.163 Income tax Article 21
PPh Pasal 22 1.474.146
431.619 Income tax Article 22
PPh Pasal 22 Rekanan 2.993.938
2.527.414 Income tax Article 22 Counterparty
PPh Pasal 23 dan 26 5.884.745
4.462.394 Income tax Articles 23 and 26
Pajak penghasilan final 733.788
1.619.730 Final income tax
Pajak Pertambahan Nilai 66.230.122
84.126.333 Value Added Tax
Jumlah 76.338.716
120.619.193 Total
Entitas anak Subsidiaries
PPh badan 78.834.820
36.397.988 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 6.454.586
12.411.976 Income tax Article 21
PPh Pasal 22 4.174.987
4.243.226 Income tax Article 22
PPh Pasal 23 dan 26 3.398.659
3.381.215 Income tax Articles 23 and 26
Pajak penghasilan final 5.316.428
4.009.974 Final income tax
Pajak Bumi dan Bangunan 6.770.779
5.349.640 Land and Building Tax
Pajak Pertambahan Nilai 78.951.430
80.048.402 Value Added Tax
Lainnya 9.221.187
9.371.412 Others
Jumlah 193.122.876
155.213.833 Total
Jumlah
269.461.592 275.833.026
Total Perseroan ditunjuk sebagai Wajib Pajak Pungut
“WAPU” Pajak Penghasilan PPh 22 berdasarkan Peraturan Menteri Keuangan PMK Nomor:
107PMK.102015 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak
Penghasilan PPh 22 oleh Direktorat Jenderal Pajak pada tanggal 9 Juni 2015, yang berlaku efektif per
tanggal 8 Agustus 2015. The Company was appointed as an Income tax art
22 collector WAPU based on the Ministry of Finance regulation PMK Number:
107PMK.102015 concerning the appointment of State Owned Enterprises as WAPU Income Tax
art. 22 by Directorate General of Taxes DGT on June 9, 2015, effective on August 8, 2015.
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 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, effective on
July 1, 2012.
26. UANG MUKA PENJUALAN 26. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak ST, KIG,
UTSG, KSI dan SPB dalam rangka penjualan semen, tanah kawasan industri, pekerjaan
reklamasi, dan beton siap pakai. Sales advances represent receipts from
subsidiaries’ ST, KIG, UTSG, KSI and SPB customers for sales of cement, industrial real estate
land, reclamation service, and readymix concrete.
