DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 64 - 12. PAJAK DIBAYAR DI MUKA
12. PREPAID TAXES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Perseroan The Company
Pajak Penghasilan Badan Catatan 39: Corporate Income Tax Note 39:
2017 74.739.095
- 2017
2016 146.900.890
146.900.890 2016
2015 34.091.982
34.091.982 2015
Subjumlah 255.731.967
180.992.872 Subtotal
Entitas anak Subsidiaries
Pajak Penghasilan Badan 65.717.039
100.123.904 Corporate Income Tax
Pajak Pertambahan Nilai 267.295.918
312.883.782 Value Added Tax
Lain-lain di baw ah Rp10.000.000 1.385.559
222.305 Others below Rp10,000,000
Subjumlah 334.398.516
413.229.991 Subtotal
Jumlah 590.130.483
594.222.863 Total
13. INVESTASI PADA ENTITAS ASOSIASI 13. INVESTMENT IN ASSOCIATES
31 Maret 31 Desember
31 Maret 31 Desember
Tempat March 31,
December 31, March 31,
December 31, Nama entitas asosiasi
Aktivitas utama kedudukan
2017 2016
2017 2016
Name of associates Principal activity
Domicili Unaudited
Audited Unaudited
Audited
PT Sw adaya Graha Kontraktor dan persew aan alat-alat berat
Gresik 25,00
25,00 87.947.914
93.306.644 Contractor and lessor of heavy equipment
PT Igasar Distribusi semenCement distribution
Padang 12,00
12,00 738.849
677.999 Jumlah Total
88.686.763 93.984.643
Nilai investasi Investment amount
Persentase kepemilikan dan hak suara yang dimiliki Grup
Percentage of ownership held by the Group
interest and voting power
Seluruh entitas
asosiasi dicatat
dengan menggunakan metode ekuitas dalam laporan
keuangan konsolidasian ini. All of the above associates are accounted for using
the equity method in these consolidated financial statements.
Persentase kepemilikan entitas anak SP pada PT Igasar kurang dari 20 namun kepemilikan
tersebut diklasifikasi sebagai investasi pada entitas asosiasi karena SP mempunyai pengaruh signifikan
pada PT Igasar melalui Koperasi Keluarga Besar Semen Padang.
The percentage ownership of the subsidiary SP in PT Igasar is less than 20, but such ownership is
classified as investments in associate as SP has significant influence on PT Igasar through Koperasi
Keluarga Besar Semen Padang. Sebagaimana dijelaskan pada Catatan 1b dan 48,
pada tanggal 30 Juni 2016 VUB menjadi entitas anak dari SIB.
As disclosed in Notes 1b and 48, as of June 30, 2016, VUB became a subsidiary of SIB.
Sejak 1 Nopember 2016, SIL menjadi entitas anak Perseroan. Perseroan menambah kepemilikan pada
PT Swadaya Graha SWG menjadi 33,06 melalui akuisisi SIL yang dilakukan oleh Perseroan Catatan
1 dan 48. Since November 1, 2016, SIL became subsidiary of
the Company. The Company increased its ownership on PT Swadaya Graha SWG to
become 33.06 through acquisition of SIL Notes 1 and 48.
Ringkasan informasi keuangan entitas asosiasi dibawah ini merupakan jumlah yang disajikan dalam
laporan keuangan entitas asosiasi yang disusun sesuai dengan Standar Akuntansi Keuangan
Indonesia. The summarized financial information below
represents amounts shown in the associates’
financial statements prepared in accordance Indonesian Financial Accounting Standards.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 65 -
31 Maret 31 Desember
31 Maret 31 Desember
31 Maret 31 Desember
31 Maret 31 Desember
March 31, December 31,
March 31, December 31,
March 31, December 31,
March 31, December 31,
2017 2016
2017 2016
2017 2016
2017 2016
Unaudited Audited
Unaudited Audited
Unaudited Audited
Unaudited Audited
Aset lancar 590.515.652
608.405.605 -
- -
- 82.708.266
83.453.086 Current assets
Aset tidak lancar 115.280.460
121.382.940 -
- -
- 25.307.023
27.355.102 Non-current assets
Jumlah Aset 705.796.112
729.788.545 -
- -
- 108.015.289
110.808.188 Total Assets
Liabilitas jangka pendek 488.805.431
484.109.551 -
- -
- 82.550.207
85.498.583 Current liabilities
Liabilitas jangka panjang 65.963.736
73.428.169 -
- -
- 19.308.008
19.659.612 Non-current liabilities
Ekuitas yang dapat diatribusikan Equity attributable to owners
kepada pemilik entitas induk 151.026.945
172.250.825 -
- -
- 6.157.073
5.649.993 of the companies
Kepentingan non-pengendali -
- -
- -
- -
- Non-controlling interests
Jumlah Liabilitas dan Ekuitas 705.796.112
729.788.545 -
- -
- 108.015.288
110.808.188 Total Liabilities and Equity
31 Maret 31 Maret
31 Maret 31 Maret
31 Maret 31 Maret
31 Maret 31 Maret
March 31, March 31,
March 31, March 31,
March 31, March 31,
March 31, March 31,
2017 2016
2017 2016
2017 2016
2017 2016
Unaudited Audited
Unaudited Audited
Unaudited Audited
Unaudited Audited
Pendapatan 118.581.461
258.771.851 -
1.096.017.864 -
137.970.335 58.197.561
110.438.297 Revenue
Beban 139.805.341
236.742.316 -
1.082.506.313 -
136.901.800 57.690.481
109.858.405 Expenses
Laba rugi periode berjalan 21.223.880
22.029.535 -
13.511.551 -
1.068.535 507.080
579.892 Profit loss for the period
Laba rugi yang dapat diatribusikan kepada: Profit loss attributable to:
Pemilik entitas induk 21.223.880
3.283.422 -
13.202.205 -
1.068.535 507.080
579.892 Owners of the companies
Kepentingan non-pengendali -
- -
309.346 -
- -
- Non-controlling interests
Laba rugi periode berjalan 21.223.880
3.283.422 -
13.511.551 -
1.068.535 507.080
579.892 Profit loss for the period
Penghasilan komprehensif lain yang dapat Other comprehensive income
diatribusikan kepada: attributable to:
Pemilik entitas induk 211.040
235.132 -
- -
- -
- Owners of the companies
Kepentingan non-pengendali -
- -
- -
- -
- Non-controlling interests
Jumlah penghasilan komprehensif lain Total other comprehensive income
periode berjalan 211.040
235.132 -
- -
- -
- for the period
Jumlah laba komprehensif yang dapat Total comprehensive income
diatribusikan kepada: attributable to:
Pemilik entitas induk 21.434.920
3.048.290 -
13.202.205 -
1.068.535 507.080
579.892 Owners of the companies
Kepentingan non-pengendali -
- -
309.346 -
- -
- Non-controlling interests
Jumlah laba komprehensif Total comprehensive income
periode berjalan 21.434.920
3.048.290 -
13.511.551 -
1.068.535 507.080
579.892 for the period
PT Igasar PT Semen Indonesia Logistik
PT Varia Usaha Beton PT Swadya Graha
Berikut ini merupakan rekonsiliasi dari ringkasan informasi keuangan di atas terhadap jumlah tercatat
dari bagian entitas asosiasi yang diakui dalam laporan keuangan konsolidasian:
Reconciliation of the above summarized financial information to the carrying amount of interest in the
associates recognized in the consolidated financial statements are as follows:
31 Maret 31 Desember
31 Maret 31 Desember
March 31, December 31,
March 31, December 31,
2017 2016
2017 2016
Unaudited Audited
Unaudited Audited
Aset bersih entitas asosiasi 151.026.945
172.250.825 6.157.073
5.649.993 Net assets of the associate
Proportion of the Groups ow nerships Proporsi bagian kepemilikan Grup
33,00 33,00
12,00 12,00
interest Ekuitas yang diatribusikan
Equity attributable to ke pemilik entitas induk
49.929.508 56.946.123
738.849 677.999
ow ners of the Company Penyesuaian nilai w ajar ast tetap
30.517.106 30.517.106
- -
Fair falue adjustments of fixed assets Penyesuaian
7.501.300 5.843.415
- -
Adjustments
Nilai catat bagian Grup 87.947.914
93.306.644 738.849
677.999 Carrying amount of the Groups intere
PT Sw adya Graha PT Igasar
Nilai aset bersih Saldo
dialihkan darike Saldo
31 Desember perusahaan asosiasi,
Bagian 31 Maret
2016 Pelepasan dan lain-lain
laba rugi 2017
Persentase Balance at
Net asset transfer bersih
Balance at kepemilikan
December 31, fromto associates, Equity in net
Dividen March 31,
Percentage of Nama entitas asosiasi
2016 disposals and others income loss
Dividends 2017
ow nership Name of associate
Perseroan The Company
PT Sw adaya Graha 93.306.644
- 5.358.730
- 87.947.914
33,06 PT Sw adaya Graha
Entitas anak SP Subsidiary SP
PT Igasar 677.999
- 60.850
- 738.849
12,00 PT Igasar
93.984.643 -
5.297.880 -
88.686.763 Saldo
Nilai aset bersih Saldo
31 Desember dialihkan darike
31 Desember 2015
perusahaan asosiasi, Bagian
2016 Balance at
Pelepasan dan lain-lain laba rugi
Balance at Persentase
December 31, Net asset transfer
bersih December 31, kepemilikan
2015 fromto associates,
Equity in net Dividen
2016 Percentage of
Nama entitas asosiasi Audited
disposals and others income loss Dividends
Audited ow nership
Name of associate
Perseroan The Company
PT Sw adaya Graha 32.277.419
45.825.187 17.314.407
2.110.369 93.306.644
25,00 PT Sw adaya Graha
PT Semen Indonesia Logistik 136.090.233
144.010.978 19.248.493
11.327.748 -
24,95 PT Semen Indonesia Logistik
Entitas anak SP Subsidiary SP
PT Igasar 584.587
- 665.826
572.414 677.999
12,00 PT Igasar
168.952.239 98.185.791
37.228.726 14.010.531
93.984.643