BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
g. Administrasi dan perubahan peraturan
perpajakan lanjutan g. Administration and changes in tax regulation continued Pada tanggal 10 Juni 2009, Menteri Keuangan menetapkan Peraturan Menteri Keuangan No. 103PMK.032009, tentang “Perubahan Ketiga atas Peraturan Menteri Keuangan No. 620PMK.032004 tentang Jenis Barang Kena Pajak yang Tergolong Mewah selain Kendaraan Bermotor yang Dikenakan Pajak Penjualan atas Barang Mewah” yang berlaku mulai tanggal 10 Juni 2009. Pada lampiran Peraturan Menteri Keuangan tersebut, rumah dan town house dari jenis non strata title dengan luas bangunan 350 m 2 atau lebih dan apartemen, kondominium, town house dari jenis strata title dan sejenisnya dengan luas bangunan 150 m 2 atau lebih tergolong mewah dan dikenakan pajak penjualan atas barang mewah dengan tarif sebesar 20. On June 10, 2009, the Minister of Finance set a Regulation of the Minister of Finance No. 103PMK.032009, on the Third Amendment of the Minister of Finance Regulation No. 620PMK.032004 about the type of taxable goods other than the lncluded Luxury Motor Vehicle Sales Tax imposed on luxury goods which entered into force on June 10, 2009. In the appendix the Regulation of the Minister of Finance, homes and town houses of this type of non-strata title with an area of 350 sqm or more and an apartment, condominium, town house of the type of strata title and the like with an area of 150 sqm or more classified as luxurious and sales tax imposed on luxury goods with a tariff of 20.h. Surat Ketetapan Pajak Kurang Bayar
h. Underpayment Tax Assessment Letter PT Graha Andrasentra Propertindo GAP
PT Graha Andrasentra Propertindo GAP Selama tahun 2012, GAP telah menerima Surat Ketetapan Pajak Kurang Bayar “SKPKB” untuk pemeriksaan pajak yang telah dilakukan untuk tahun pajak 2010 atas Pajak Pertambahan Nilai, Pajak Penghasilan PPh pasal 21, 23, 42, pajak badan, Pajak Pertambahan Nilai Barang Mewah dengan jumlah pokok dan bunga keseluruhan masing-masing sebesar Rp 30,12 miliar dan Rp 17,95 miliar. Sedangkan untuk tahun pajak 2009 atas Pajak Pertambahan Nilai, Pajak Penghasilan PPh pasal 21, 23, 42, pajak badan, Pajak Pertambahan Nilai Barang Mewah dengan jumlah pokok dan bunga keseluruhan masing- masing sebesar Rp 54,39 miliar dan Rp 33,03 miliar. Selisih antara SKPKB dengan pembukuan GAP adalah sebesar Rp 22,30 miliar disajikan pada akun “Pendapatan Beban Lain- lain” dalam laporan laba rugi komprehensif konsolidasian. lihat Catatan 39 dan 54 butir j. During the year 2012, GAP has received some Underpayment Tax Assessment Letter on SKPKB for the tax audit has been performed for fiscal year 2010 on Value Added Tax, Income Tax Article 21, 23, 42, Corporate income tax, value added tax - luxury sales tax with principal and interest totaling Rp 30.12 billion and Rp 17.95 billion, respectively. Meanwhile for fiscal year 2009 on Value Added Tax, Income Tax Article 21, 23, 42, Corporate income tax, value added tax - luxury sales tax with principal and interest totaling Rp 54.39 billion and Rp 33.03 billion, respectively. The difference between SKPKB with the GAP’s recording balance amounted to Rp 20.30 billion is presented as “Other Income Expense” in the consolidated statements of comprehensive income. see Notes 39 and 54 point j. PT Bali Nirwana Resort BNR PT Bali Nirwana Resort BNR Selama tahun 2012, BNR telah menerima beberapa Surat Ketetapan Pajak Kurang Bayar “SKPKB” untuk pemeriksaan pajak yang telah dilakukan untuk tahun pajak 2005 - 2008 atas Pajak Pertambahan Nilai, Pajak Penghasilan PPh pasal 21, 23, 26, PPN Jasa Luar Negeri dengan jumlah keseluruhan sebesar Rp 8,02 miliar. Sampai dengan 31 Desember 2012, SKPKB yang belum diselesaikan adalah sebesar Rp 5,49 miliar lihat Catatan 37 butir b dan 54 butir i. During the year 2012, BNR has received some Underpayment Tax Assessment Letter on SKPKB for the tax audit has been performed for fiscal years 2005 to 2008 on Value Added Tax, Income Tax Article 21, 23, 26, VAT Overseas Services totaling Rp 8.02 billion. Until December 31, 2012, outstanding underpayment amounted to Rp 5.49 billion see Note 37 point b and 54 point i. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 12227. UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG
27. LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS
Utang bank dan lembaga keuangan jangka panjang terdiri dari: Long-term bank and financial institution loans consists of: 1 Januari 2011 31 Desember 2010 31 Desember 2012 31 Desember 2011 January 1, 2011 December 31, 2012 December 31, 2011 December 31, 2010 Utang Bank Bank Loans PT Bank Bukopin Tbk. 728.307.807.320 689.189.501.371 185.289.988.148 PT Bank Bukopin Tbk. Raiffeisen Bank Raiffeisen Bank International AG 230.577.480.000 - - International AG PT Bank Tabungan PT Bank Tabungan Negara Negara Persero Tbk. 151.708.087.362 145.098.037.859 90.372.704.707 PerseroTbk. PT Bank Mutiara Tbk. 123.250.000.000 128.256.841.580 100.000.000.000 PT Bank Mutiara Tbk. PT Bank Syariah PT Bank Syariah Bukopin 41.393.297.345 24.616.000.000 - Bukopin PT Bank Muamalat PT Bank Muamalat Indonesia Tbk. 33.100.000.000 - - Indonesia Tbk. PT Bank Pembangunan PT Bank Pembangunan Daerah Jawa Barat Daerah Jawa Barat dan dan Banten Tbk. 19.730.166.670 120.627.844.674 99.585.408.951 Banten Tbk. PT Bank CIMB PT Bank CIMB Niaga Tbk. 15.379.824.036 33.000.460.036 16.876.107.000 Niaga Tbk. PT Bank Syariah Mandiri 2.558.130.405 8.697.643.425 14.837.156.445 PT Bank Syariah Mandiri PT Bank OCBC PT Bank OCBC NISP Tbk. 476.578.486 1.620.366.886 2.764.155.286 NISP Tbk. PT Bank QNB PT Bank QNB Kesawan Tbk. 136.894.190 492.819.083 793.986.301 Kesawan Tbk. PT Bank Negara PT Bank Negara Indonesia Indonesia Persero Tbk. - 647.247.875.772 651.114.061.854 Persero Tbk. PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk. - 561.864.530.916 684.566.834.745 Persero Tbk. PT Bank Pembangunan PT Bank Pembangunan Daerah Jawa Timur - 74.248.004.312 74.676.971.169 Daerah Jawa Timur PT Bank Pembangunan PT Bank Pembangunan Daerah Jawa Tengah - 33.390.174.860 33.556.750.444 Daerah Jawa Tengah PT Bank Himpunan PT Bank Himpunan Saudara 1906 Tbk. - - 424.462.034 Saudara 1906 Tbk. Jumlah utang bank 1.346.618.265.814 2.468.350.100.774 1.954.858.587.084 Total bank loans Lembaga keuangan Financial institution Beleggingsmaatschappij Beleggingsmaatschappij Broem B.V. - 596.214.045.932 496.949.956.619 Broem B.V. Jumlah utang bank dan Total bank loans and lembaga keuangan 1.346.618.265.814 3.064.564.146.706 2.451.808.543.703 financial institution Dikurangi bagian yang jatuh tempo dalam waktu satu tahun 549.014.008.884 2.273.747.077.197 317.686.308.835 Less current portion Bagian jangka panjang 797.604.256.930 790.817.069.509 2.134.122.234.868 Long-term portionParts
» 98.90 99.99 60.00 100.00 90.00 100.00 Bakrieland Goes to Campus Bakrieland Goes to Campus
» Socio-economic dimension Prosperous Village Program Sosial Keagamaan Kontribusi Hewan Qurban
» Green Area Design Green Building and Construction
» Fossil Fuel Consumption Reduction Program Fossil Fuel Consumption Reduction Program
» Etika Bisnis dan Pedoman Perilaku
» Organ Perusahaan Social and Health Dimension
» Good Corporate Governance Principle
» Business Ethic and Code of Conduct
» The Company Organ Social and Health Dimension
» Hak dan Tanggung Jawab Pemegang Saham
» Hak dan Tanggung Jawab Pemangku Kepentingan
» Pernyataan tentang Penerapan GCG
» Rights and Responsibilities of Shareholders
» Rights and Responsibilities of Stakeholders
» Statement on GCG Application
» Internalisasi Praktik GCG Social and Health Dimension
» GCG Practices Internalization Social and Health Dimension
» Bakrieland’s Support in Promoting Ethical Behavior Management Leadership and Commitment
» Kecukupan Kerangka dan Praktik Manajemen Risiko
» Proses Pengambilan Keputusan Social and Health Dimension
» Adequacy of Risk Management Framework and Practices
» Decision-making Process Social and Health Dimension
» Understanding and Application of GCG Principles
» Risiko Suku Bunga Social and Health Dimension
» Interest Rate Risk Social and Health Dimension
» Risiko Kredit Social and Health Dimension
» Credit Risk Social and Health Dimension
» Risiko Usaha Social and Health Dimension
» Business Risk Social and Health Dimension
» Risiko Sistem Teknologi Social and Health Dimension
» Systems Technology Risk Social and Health Dimension
» Risiko Hukum Risiko Reputasi Legal Risk Reputation Risk
» Kegiatan Media Social and Health Dimension
» Media Relations Social and Health Dimension
» Corporate Advertisement Social and Health Dimension
» Corporate Advertisement Marketing Events
» Socio-Religious Dimension Donation of Sacriicial Animals Ketentuan Umum
» Ikhtisar Data Keuangan Penting
» Summary of Key Financial Information
» Laporan Dewan Komisaris Twitter
» The Board of Commissioners Report
» The Board of Directors Report
» Analisis dan Pembahasan Manajemen
» Management Analysis and Discussion
» Tata Kelola Perusahaan Corporate Governance
» UMUM GENERAL Audited Annual Financial Statements
» UMUM lanjutan GENERAL continued
» Laporan Keuangan Tahunan yang Telah Diaudit Penawaran Umum Efek dan Obligasi Entitas Induk
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
» UMUM lanjutan Struktur Entitas Anak The Structure of Subsidiaries
» GENERAL continued Struktur Entitas Anak The Structure of Subsidiaries
» UMUM lanjutan Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» GENERAL continued Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» UMUM lanjutan Dewan Komisaris, Direksi dan Karyawan Board
» GENERAL continued Dewan Komisaris, Direksi dan Karyawan Board
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak - pihak Berelasi
» Transactions with Related Parties continued
» Biaya Dibayar di Muka Prepaid Expenses
» Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
» Foreign Currency Transactions and Balances continued
» Aset dan Liabilitas Keuangan Aset
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi
» Penyertaan Saham pada Entitas
» Investment in Shares of Stock in Associated
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-Keuangan lanjutan Impairment of Non-Financial Assets continued
» Sewa lanjutan Leases continued
» Beban Emisi Saham Stock Issuance Cost
» Pengakuan Pendapatan dan Beban lanjutan
» Perpajakan lanjutan Taxation continued
» Selisih Nilai Transaksi Restrukturisasi dengan
» Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
» Kompensasi Berbasis Saham Twitter
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» USE OF JUDGEMENTS, ESTIMATES AND
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» ESTABLISHMENT, ACQUISITION AND Informasi Segmen lanjutan Segment Information continued
» CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Informasi Segmen lanjutan Segment Information continued
» SHORT-TERM INVESTMENT Informasi Segmen lanjutan Segment Information continued
» INVESTASI JANGKA PENDEK lanjutan
» SHORT-TERM INVESTMENT continued Informasi Segmen lanjutan Segment Information continued
» PIUTANG USAHA Informasi Segmen lanjutan Segment Information continued
» TRADE RECEIVABLES Informasi Segmen lanjutan Segment Information continued
» PIUTANG USAHA lanjutan Informasi Segmen lanjutan Segment Information continued
» TRADE RECEIVABLES continued Informasi Segmen lanjutan Segment Information continued
» PIUTANG LAIN-LAIN Informasi Segmen lanjutan Segment Information continued
» OTHER RECEIVABLES Informasi Segmen lanjutan Segment Information continued
» PIUTANG LAIN-LAIN lanjutan Informasi Segmen lanjutan Segment Information continued
» OTHER RECEIVABLES continued Informasi Segmen lanjutan Segment Information continued
» PERSEDIAAN Informasi Segmen lanjutan Segment Information continued
» INVENTORIES Informasi Segmen lanjutan Segment Information continued
» PERSEDIAAN lanjutan Informasi Segmen lanjutan Segment Information continued
» INVENTORIES continued Informasi Segmen lanjutan Segment Information continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND PREPAID EXPENSES continued
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» DANA DALAM PEMBATASAN lanjutan RESTRICTED FUNDS continued
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI INVESTMENT
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan
» INVESTMENT IN Informasi Segmen lanjutan Segment Information continued
» TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» HAK PENGUSAHAAN JALAN TOL TOLL ROAD CONCESSION RIGHT
» HAK PENGUSAHAAN JALAN TOL lanjutan TOLL ROAD CONCESSION RIGHT continued
» FIXED ASSETS Informasi Segmen lanjutan Segment Information continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
» OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
» OPERASI YANG DIHENTIKAN lanjutan DISCONTINUED OPERATIONS continued
» ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES lanjutan
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» PERPAJAKAN TAXATION Goodwill Negatif Negative Goodwill
» Rekonsiliasi pajak penghasilan badan
» Manfaat beban pajak tangguhan
» Aset liabilitas pajak tangguhan
» Administrasi dan perubahan peraturan
» Surat Ketetapan Pajak Kurang Bayar
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Negara Indonesia Persero Tbk. BNI lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG lanjutan
» LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk. BJB
» PT Bank CIMB Niaga Tbk. CIMB Niaga lanjutan PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank Syariah Bukopin PT Bank Syariah Bukopin
» PT Bank Syariah Mandiri Tbk. PT Bank Syariah Mandiri Tbk.
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. dan PT Bank Himpunan Saudara
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. and PT Bank Himpunan Saudara
» Beleggingsmaatschappij Broem B.V. lanjutan Beleggingsmaatschappij Broem B.V. continued
» Raiffeisien Bank International AG, Labuan Branch Raiffeisien Bank International AG, Labuan
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» Obligasi I Bakrieland Development Tahun 2008 lanjutan
» Bakrieland Development bonds I Year 2008 continued
» Sukuk Ijarah I Bakrieland Development Tahun 2009
» UTANG PEMBELIAN ASET TETAP LOAN OF PURCHASE OF FIXED ASSETS
» UTANG PEMBELIAN ASET TETAP lanjutan LOAN OF PURCHASE OF FIXED ASSETS
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» WARAN WARRANT Bakrieland Development Sukuk Ijarah I Year 2009
» WARAN lanjutan WARRANT continued
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN BEBAN BUNGA DAN KEUANGAN INTEREST INCOME EXPENSES AND FINANCIAL
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES
» KOMPENSASI KARYAWAN BERBASIS SAHAM STOCK BASED COMPENSATION
» KOMPENSASI KARYAWAN BERBASIS SAHAM lanjutan
» STOCK BASED COMPENSATION continued
» IMBALAN KERJA KARYAWAN EMPLOYEES’ BENEFITS
» RESTRUKTURISASI UTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Penghasilan dan piutang usaha
» Penghasilan dan piutang usaha lanjutan
» Revenue and trade receivables continued
» Piutang pihak berelasi Twitter
» Piutang pihak berelasi lanjutan
» Due from related parties continued
» Utang pihak berelasi Twitter
» Pendapatan ditangguhkan lanjutan Twitter
» SEGMEN USAHA SEGMENT INFORMATION
» SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations continued 2012
» PERJANJIAN - PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT continued
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST
» Ekuitas - kepentingan non-pengendali
» KEPENTINGAN NON PENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» Ekuitas - kepentingan non-pengendali lanjutan
» Equity - non-controlling interest continued
» Jumlah laba yang dapat diatribusikan kepada
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES
» LABA PER SAHAM DASAR BASIC INCOME PER SHARE
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP
» IMPACT OF GLOBAL ECONOMICS CRISIS ON GROUP GOING CONCERN
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP
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