AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 92 - 23. UTANG LAIN-LAIN
23. OTHER PAYABLES a. Utang Lain-lain – Lancar
a. Other Payables - Current 30 Juni
31 Desember June 30,
December 31, 2015
2014
Unaudited Unaudited
Pihak ketiga: Third parties:
Utang pembelian aset tetap 149.980.884
117.960.556 Purchase of fixed assets payables
Uang titipan 12.906.102
9.020.053 Deposits received
Lainnya 50.080.667
55.724.328 Others
Jumlah 212.967.653
182.704.937 Subtotal
Pihak berelasi 91.843.847
32.295.840 Related parties
Jumlah 304.811.500
215.000.777 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 related to the services for the construction of
new plants and other fixed assets.
b. Liabilitas Jangka Panjang Lainnya b. Other
Non-Current Liabilities
30 Juni 31 Desember
June 30, December 31,
2015 2014
Unaudited Unaudited
Sewa jangka panjang 51.885.078
8.706.024 Long-term prepaid rent
Pendapatan tangguhan 2.295.919
3.143.891 Deferred income
Retensi 105.142
105.142 Retention
Jumlah 54.286.139
11.955.057 Total
24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES
30 Juni 31 Desember
June 30, December 31,
2015 2014
Unaudited Unaudited
Productivity allowances, Promosi peningkatan penjualan
240.972.421 199.207.341
Sales promotion Pengangkutan
136.859.269 105.618.002
Transportation Asuransi, sewa dan ekspedisi
71.122.647 9.587.481
Insurance, rent and expedition Retribusi pertambangan
7.033.235 7.411.840
Mining rights fees Beban pengantongan
5.106.656 213.103
Packer fees Jasa profesional
4.944.268 32.680.458
Professional fees Bunga
2.895.633 190.373
Interest Bina lingkungan
2.415.086 5.152.867
Partnership program Pemeliharaan
2.155.045 3.546.785
Maintenance Listrik 837.656
4.377.619 Electricity
Lain-lain di bawah Rp1.000.000 71.234.374
77.448.249 Others below Rp 1,000,000
545.576.290 445.434.118
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 93 - 25. UTANG PAJAK
25. TAXES PAYABLE 30 Juni
31 Desember June 30,
December 31, 2015
2014
Unaudited Unaudited
Perseroan The Company
PPh badan Catatan 39 29.326.476
90.257.899 Corporate Income tax Note 39
Utang pajak lain Other taxes payable
PPh Pasal 21 10.367.464
5.446.898 Income tax Article 21
PPh Pasal 22 2.838.136
3.099.382 Income tax Article 22
PPh Pasal 23 dan 26 9.041.255
2.654.319 Income tax Articles 23 and 26
Pajak penghasilan final 773.028
1.268.298 Final income tax
Pajak Pertambahan Nilai 62.784.672
91.520.164 Value Added Tax
Pajak Pertambahan Nilai - WAPU
31.708.966 14.262.132
Value Added Tax - Tax Collector Jumlah
146.839.997 208.509.093
Total
Entitas anak Subsidiaries
PPh badan 44.570.930
967.122 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 44.559.712
11.646.823 Income tax Article 21
PPh Pasal 22 2.058.766
2.598.821 Income tax Article 22
PPh Pasal 23 dan 26 3.515.370
2.313.027 Income tax Articles 23 and 26
Pajak penghasilan final 3.979.655
4.419.166 Final income tax
Pajak Bumi dan Bangunan 7.633.685
6.578.857 Land and Building Tax
Pajak Pertambahan Nilai 40.860.740
27.764.822 Value Added Tax
Lainnya 13.726.654
4.971.767 Others
Jumlah 160.905.512
61.260.405 Total
Jumlah 307.745.509
269.769.498 Total
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.
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 tanggal 30 Juni 2015, 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 June 30, 2015, 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.
