Utang Lain-lain - Lancar Other Payables - Current

Assuring the Move Into Next Level 508 Business Development Report Management Reports Company Information Information For Investors Operational Review PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 94 - Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertamb ahan 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. Utang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp 41.452.329 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 ijin 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 Rp 41,452,329 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. Pada tahun 2014, SP telah mengakui pendapatan lain-lain dari estimasi penyisihan denda atas keterlambatan pembayaran pajak pertambahan nilai 2003 dan 2002 sehubungan dengan kadaluwarsa masa pajak. In 2014, SP has recognized other income from an estimated provision for tax penalties arising from the late reporting of value added tax for 2003 and 2002 as it was already expired. 26. UANG MUKA PENJUALAN 26. SALES ADVANCES Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak SP, ST, KIG, UTSG dan SPB dalam rangka penjualan semen, tanah kawasan industri, pekerjaan reklamasi, dan beton siap pakai. Sales advances represent receipts from subsidiaries’ SP, ST , KIG, UTSG and SPB customers for sales of cement, industrial real estate land, reclamation service, and readymix concrete. 27. PROVISI JANGKA PANJANG 27. LONG-TERM PROVISIONS Jumlah Peningkatan Nilai Provisi yang terjadi selama Nilai tercatat awal tambahan dan dibebankan tahun berjalan tercatat akhir Beginning Additional Amount realized Increase during Ending balance provision and expense the year balance Restorasi tanah tambang 89.430.428 15.968.722 11.146.983 5.571.729 99.823.896 Quarry restoration Estimasi biaya pembongkaran Estimated cost of dismantling aset tetap 68.191.667 2.226.615 - 4.822.775 75.241.057 of fixed assets Jumlah 157.622.095 18.195.337 11.146.983 10.394.504 175.064.953 Total Jumlah Peningkatan Nilai Provisi yang terjadi selama Nilai tercatat awal tambahan dan dibebankan tahun berjalan tercatat akhir Beginning Additional Amount realized Increase during Ending balance provision and expense the year balance Restorasi tanah tambang 23.776.426 69.399.593 3.745.591 - 89.430.428 Quarry restoration Estimasi biaya pembongkaran Estimated cost of dismantling aset tetap 56.817.137 7.926.059 - 3.448.471 68.191.667 of fixed assets Jumlah 80.593.563 77.325.652 3.745.591 3.448.471 157.622.095 Total 2014 2013 Assuring the Move Into Next Level 509 Corporate Governance Implementation Report Corporate Social Responsibility Report Corporate Data Management Discussion and Analysis Financial Statements PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 95 - Restorasi tanah tambang dilakukan setiap tahun sesuai dengan rencana reklamasi yang disampaikan kepada otoritas terkait. Pembongkaran aset tetap akan dilakukan pada saat selesainya masa sewa lahan terkait aset tetap tersebut. Quarry restoration is carried out every year based on restoration plan reported to the authority. Dismantling of fixed assets will be realized at the end of land rent period of related fixed assets. 28. MODAL SAHAM 28. SHARE CAPITAL Sesuai dengan daftar pemegang saham yang dikeluarkan oleh Biro Administrasi Efek, PT Datindo Entrycom, susunan pemegang saham Perseroan pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: Based on the list of shareholders issued by the Securities Administration Bureau, PT Datindo Entrycom, the Company’s shareholders and their ownership interests as of December 31, 2014 and 2013 are as follows: Saham ribuan lembar Nilai Nominal Shares Saham thousand Par value of Kepemilikan of shares shares Ownership Government of the Republic Pemerintah Republik Indonesia 3.025.406 302.540.600 51,01 of Indonesia Masyarakat masing-masing dibawah 5 2.906.114 290.611.400 48,99 Public below 5 each Jumlah 5.931.520 593.152.000 100 Total 2014 danand 2013 29. TAMBAHAN MODAL DISETOR 29. ADDITIONAL PAID-IN CAPITAL Pada 31 Desember 2014 dan 2013, akun ini terdiri dari: As of December 31, 2014 and 2013, this account represents: 2014 danand 2013 Agio saham 1.252.065.600 Share premium Biaya emisi efek ekuitas 4.710.160 Share issuance costs Selisih nilai perolehan dengan hasil Difference between the cost and the penjualan saham yang diperoleh proceeds from the sale of treasury kembali 210.902.460 stock Jumlah 1.458.257.900 Total Pada tahun 1990, Perseroan melakukan penjualan 40.000.000 saham bernilai Rp40.000.000 melalui penawaran umum kepada masyarakat. Hasil penjualan adalah Rp280.000.000. Perseroan mencatat modal disetor Rp40.000.000 dan jumlah agio saham sebesar Rp240.000.000. In 1990, the Company sold 40,000,000 shares with a nominal value of Rp40,000,000 through a public offering. The proceeds were Rp280,000,000 of which Rp40,000,000 was recorded as paid-up capital and Rp240,000,000 was recorded as additional paid-in capital. Pada tahun 1995, Perseroan melakukan penjualan 444 .864.000 saham bernilai nominal Rp444.864.000 melalui penawaran umum terbatas kepada masyarakat dengan hak memesan efek terlebih dahulu. Hasil penjualan adalah sebesar Rp1.456.929.600. Perseroan mencatat modal disetor Rp444.864.000 dan Rp1.012.065.600 sebagai agio saham. In 1995, the Company sold 444,864,000 shares with a nominal value of Rp444,864,000 through a public offering with pre-emptive rights. The proceeds were Rp1,456,929,600 of which Rp444,864,000 was recorded as paid-up capital and Rp1,012,065,600 was recorded as additional paid-in capital.