Administrasi pajak di Indonesia Tax administration in Indonesia
25. SALDO DAN
TRANSAKSI DENGAN PIHAK BERELASI25. RELATED PARTY
BALANCES AND TRANSACTIONS Pihak-pihak berelasi dan sifat hubungannya adalah sebagai berikut: The related parties and the nature of relationships are as follows: Pihak-pihak berelasiRelated parties Sifat hubunganNature of relationships PT Kideco Jaya Agung Entitas sepengendaliEntity under common control Samtan Co., Ltd. Pemegang saham akhirUltimate shareholder Samtan USA, Inc. Entitas sepengendaliEntity under common control STI Pacific Pte. Ltd. Entitas sepengendaliEntity under common control Komisaris dan DireksiCommissioners and Directors Personil manajemen kunciKey management personnel a. Transaksi dengan pihak-pihak berelasi a. Transactions with the related parties Ikhtisar transaksi Grup dengan pihak-pihak berelasi untuk tahun yang berakhir 31 Desember 2016 and 2015 adalah sebagai berikut: Summary of transactions of the Group with the related parties for the years ended 31 December 2016 and 2015 are as follows: i Pendapatan jasa i Revenues from services Persentase dari jumlah pendapatan JumlahAmount Percentage of total revenues 31 Desember 31 Desember 31 Desember 31 Desember December 2016 December 2015 December 2016 December 2015 PT Kideco Jaya Agung 190,106,455 226,332,334 100.00 100.00 PT Kideco Jaya Agung ii Pembelian barang ii Purchases of goods Persentase dari jumlah biaya pokok pendapatan JumlahAmount Percentage of total cost of revenue 31 Desember 31 Desember 31 Desember 31 Desember December 2016 December 2015 December 2016 December 2015 Samtan USA, Inc. 9,320,541 12,227,679 6.05 6.64 Samtan USA, Inc. Samtan Co., Ltd. 5,476,856 7,738,326 3.55 4.20 Samtan Co., Ltd. STI Pacific Pte. . Ltd. 132,168 55,167 0.09 0.03 STI Pacific Pte. Ltd. PT Kideco Jaya Agung 14,731 16,197 0.01 0.01 PT Kideco Jaya Agung Jumlah 14,944,296 20,037,369 9.7010.88 Total
iii Pembelian aset tetap iii Purchases of fixed assets Persentase dari jumlah biaya pokok pendapatan JumlahAmount Percentage of total cost of revenue 31 Desember 31 Desember 31 Desember 31 Desember December 2016 December 2015 December 2016 December 2015 STI Pacific Pte. Ltd. 73,721 147,358 0.05 0.08 STI Pacific Pte. Ltd. PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in US Dollars, unless otherwise stated25. SALDO DAN
TRANSAKSI DENGAN PIHAK BERELASI lanjutan25. RELATED PARTY
BALANCES AND TRANSACTIONS continued a. Transaksi dengan pihak-pihak berelasi lanjutana. Transactions with
the related parties continued iv Pembelian jasa lainnya iv Purchases of other services Persentase dari jumlah beban umum dan administrasiPercentage of total JumlahAmount general and administrative expenses 31 Desember 31 Desember 31 Desember 31 Desember December 2016 December 2015 December 2016 December 2015 Samtan Co., Ltd. 398,960 396,711 5.50 5.97 Samtan Co., Ltd. PT Kideco Jaya Agung 72,693 66,521 1.00 1.00 PT Kideco Jaya Agung Jumlah 471,653 463,232 6.506.97 Total
b. Saldo dengan pihak-pihak berelasi b. Balances with the related parties Ikhtisar saldo Grup dengan pihak-pihak berelasi pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: Summary of balances of the Group with the related parties as at 31 December 2016 and 2015 are as follows: i Piutang usaha i Trade receivables Persentase dari jumlah aset JumlahAmount Percentage of total assets 31 Desember 31 Desember 31 Desember 31 Desember December 2016 December 2015 December 2016 December 2015 PT Kideco Jaya Agung 16,806,500 16,895,765 11.41 10.48 PT Kideco Jaya Agung ii Utang usaha ii Trade payables Persentase dari jumlah liabilitas JumlahAmount Percentage of total liabilities 31 Desember 31 Desember 31 Desember 31 Desember December 2016 December 2015 December 2016 December 2015 Samtan USA, Inc. 1,359,439 1,155,598 3.42 1.70 Samtan USA, Inc. Samtan Co., Ltd. 900,791 401,855 2.26 0.59 Samtan Co., Ltd. STI Pacific Pte. . Ltd. 15,099 - 0.04 - STI Pacific Pte. Ltd. PT Kideco Jaya Agung 3,866 4,544 0.01 0.01 PT Kideco Jaya Agung Jumlah 2,279,195 1,561,997 5.732.30 Total
iii Utang lainnya iii Other payables Persentase dari jumlah liabilitas JumlahAmount Percentage of total liabilities 31 Desember 31 Desember 31 Desember 31 Desember December 2016 December 2015 December 2016 December 2015 PT Kideco Jaya Agung 19,245 1,522 0.0484 0.0022 PT Kideco Jaya AgungParts
» AR 2016 PT SAMINDO (e reporting) final 2
» Pembersihan Lahan AR 2016 PT SAMINDO (e reporting) final 2
» Pengupasan Lahan AR 2016 PT SAMINDO (e reporting) final 2
» Land Clearing AR 2016 PT SAMINDO (e reporting) final 2
» Overburden Removal AR 2016 PT SAMINDO (e reporting) final 2
» Produksi Batubara AR 2016 PT SAMINDO (e reporting) final 2
» Coal Getting AR 2016 PT SAMINDO (e reporting) final 2
» Open Hole AR 2016 PT SAMINDO (e reporting) final 2
» Coring AR 2016 PT SAMINDO (e reporting) final 2
» Biaya Bahan Bakar AR 2016 PT SAMINDO (e reporting) final 2
» Fuel Costs AR 2016 PT SAMINDO (e reporting) final 2
» Bank Expor Impor Korea Jakarta
» Transparency AR 2016 PT SAMINDO (e reporting) final 2
» Transparency Keterbukaan Informasi AR 2016 PT SAMINDO (e reporting) final 2
» Accountability Akuntabilitas AR 2016 PT SAMINDO (e reporting) final 2
» Responsibility Pertanggungjawaban AR 2016 PT SAMINDO (e reporting) final 2
» Independency Kemandirian AR 2016 PT SAMINDO (e reporting) final 2
» Fairness Kesetaraan dan Kewajaran
» Accountability AR 2016 PT SAMINDO (e reporting) final 2
» Responsibility AR 2016 PT SAMINDO (e reporting) final 2
» Independency AR 2016 PT SAMINDO (e reporting) final 2
» Fairness AR 2016 PT SAMINDO (e reporting) final 2
» Pemberitahuan Rencana RUPS-T Notiication of the AGMS Plan
» Pemberitahuan Kepada Pemegang Saham
» Panggilan Kepada Pemegang Saham
» Risalah RUPS-T AR 2016 PT SAMINDO (e reporting) final 2
» Notiication to the Shareholders
» Minutes of AGMS AR 2016 PT SAMINDO (e reporting) final 2
» Good Corporate Governance Investor Relations
» Good Corporate Governance Investor Relation
» Corporate Communication AR 2016 PT SAMINDO (e reporting) final 2
» Corporate communications AR 2016 PT SAMINDO (e reporting) final 2
» Credit Risk AR 2016 PT SAMINDO (e reporting) final 2
» Interest Rate Risk AR 2016 PT SAMINDO (e reporting) final 2
» Resiko Kredit AR 2016 PT SAMINDO (e reporting) final 2
» Resiko Nilai Tukar Mata Uang
» Civil AR 2016 PT SAMINDO (e reporting) final 2
» Perdata AR 2016 PT SAMINDO (e reporting) final 2
» Liquidity Risk AR 2016 PT SAMINDO (e reporting) final 2
» Resiko Likuiditas AR 2016 PT SAMINDO (e reporting) final 2
» Criminal AR 2016 PT SAMINDO (e reporting) final 2
» Pidana AR 2016 PT SAMINDO (e reporting) final 2
» Menangani Perselisihan Kepentingan AR 2016 PT SAMINDO (e reporting) final 2
» Suap Menyuap secara Aktif dan Pasif
» Penerimaan Hadiah dan Keuntungan Lainnya
» Conlicts of Interest Handling
» Acceptance of Gifts and other Advantages
» Sumbangan Hadiah dan Pemberian Keuntungan Lainnya
» Perselisihan Kepentingan, Kegiatan Bersifat Perjanjian Tambahan
» Perselisihan Atas Kepentingan, Pribadi dan Terkait dengan Keuangan
» Hubungan Kerja dengan Pihak yang Memiliki Hubungan Dekat atau Terkait
» Pemisahan Bisnis dan Kepentingan Pribadi
» Donation of Gifts and Granting of Other Advantages
» Conlict of Interests, Extra-Contractual Activities
» Conlict of Interests, Personal and Financial Connections
» Employment of Closely Connected or Related Persons
» Separation of Business and Private Spheres
» Fokus Integritas Daya Saing Global Integrity Focus Global Competitiveness
» Memimpin Perubahan Tumbuh Bersama
» Maintenance Management System AR 2016 PT SAMINDO (e reporting) final 2
» Management of Shift Changes and Rest
» Fuel Monitoring AR 2016 PT SAMINDO (e reporting) final 2
» Dumping Area Relocation AR 2016 PT SAMINDO (e reporting) final 2
» Pengelolaan Pergantian Shift dan Waktu Istirahat
» Relokasi Dumping Area AR 2016 PT SAMINDO (e reporting) final 2
» Pengukuran kemiringan Jalan AR 2016 PT SAMINDO (e reporting) final 2
» Rain Water Shelter AR 2016 PT SAMINDO (e reporting) final 2
» Establishment of Settling Pond
» Penampungan Air Hujan AR 2016 PT SAMINDO (e reporting) final 2
» Pembuatan Settling Pond AR 2016 PT SAMINDO (e reporting) final 2
» Tempat Penampungan Sementara AR 2016 PT SAMINDO (e reporting) final 2
» Optimalisasi Limbah AR 2016 PT SAMINDO (e reporting) final 2
» Program Penghijauan AR 2016 PT SAMINDO (e reporting) final 2
» Pembersihan Oil Trap AR 2016 PT SAMINDO (e reporting) final 2
» Temporary Storage Area AR 2016 PT SAMINDO (e reporting) final 2
» Waste Optimization AR 2016 PT SAMINDO (e reporting) final 2
» Restoration Program AR 2016 PT SAMINDO (e reporting) final 2
» Oil Trap Cleaning AR 2016 PT SAMINDO (e reporting) final 2
» Certiication Training AR 2016 PT SAMINDO (e reporting) final 2
» Sertiikasi AR 2016 PT SAMINDO (e reporting) final 2
» Pelatihan AR 2016 PT SAMINDO (e reporting) final 2
» Aman untuk Lingkungan AR 2016 PT SAMINDO (e reporting) final 2
» Aman untuk Pekerja AR 2016 PT SAMINDO (e reporting) final 2
» Aman untuk Peralatan AR 2016 PT SAMINDO (e reporting) final 2
» Belum Meratanya Budaya Keselamatan Kerja
» Identiikasi Potensi Kecelakaan AR 2016 PT SAMINDO (e reporting) final 2
» Pemindahan Batuan Penutup Produksi Batubara
» Safety for Environment AR 2016 PT SAMINDO (e reporting) final 2
» Safety for Workers AR 2016 PT SAMINDO (e reporting) final 2
» Safety for Equipment AR 2016 PT SAMINDO (e reporting) final 2
» Uneven Occupational Safety Culture
» Identiication of Potential Accident
» Overburden Removal Coal Getting Activities
» Development Competency Infrastructure AR 2016 PT SAMINDO (e reporting) final 2
» Coal Hauling AR 2016 PT SAMINDO (e reporting) final 2
» Exploration Drilling AR 2016 PT SAMINDO (e reporting) final 2
» Infrastruktur Pengembangan Kompetensi AR 2016 PT SAMINDO (e reporting) final 2
» Pengangkutan Batubara AR 2016 PT SAMINDO (e reporting) final 2
» Pemboran Eksplorasi AR 2016 PT SAMINDO (e reporting) final 2
» Occupational Health and Safety Infrastructure
» Infrastruktur Kesehatan dan Keselamatan Kerja
» Others Supporting Infrastructure AR 2016 PT SAMINDO (e reporting) final 2
» Vertical Conlict AR 2016 PT SAMINDO (e reporting) final 2
» Horizontal Conlict AR 2016 PT SAMINDO (e reporting) final 2
» Infrastruktur Penunjang Lainnya AR 2016 PT SAMINDO (e reporting) final 2
» Konlik Vertikal AR 2016 PT SAMINDO (e reporting) final 2
» Konlik Horizontal AR 2016 PT SAMINDO (e reporting) final 2
» Keagamaan Pendidikan Religious Education Social Infrastructure Sosial Infrastruktur
» UMUM AR 2016 PT SAMINDO (e reporting) final 2
» Pendirian dan Informasi Umum
» Establishment and General Information
» Penawaran Umum Efek Perusahaan
» The Company’s Public Share Offering
» UMUM lanjutan AR 2016 PT SAMINDO (e reporting) final 2
» Penawaran The GENERAL continued
» Entitas anak GENERAL continued
» Entitas anak lanjutan GENERAL continued
» Subsidiaries continued GENERAL continued
» Akuisisi PT Sims Jaya Kaltim
» Acquisition of PT Sims Jaya Kaltim
» Board of Commissioners and Directors
» Entitas Induk dan Entitas Induk Terakhir
» Parent Entity and Ultimate Parent Entity
» Jumlah karyawan GENERAL continued
» Number of employees GENERAL continued
» Basis of preparation of the consolidated
» Foreign currency translation SUMMARY
» Penjabaran mata uang asing lanjutan
» Foreign currency translation continued
» Aset keuangan lanjutan SUMMARY
» Financial assets continued SUMMARY
» Penurunan nilai dari aset keuangan
» Impairment of financial assets
» Impairment of financial assets continued
» Piutang usaha dan piutang lain-lain
» IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR
» Fixed assets continued SUMMARY
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» IKHTISAR AR 2016 PT SAMINDO (e reporting) final 2
» Penurunan nilai aset nonkeuangan lanjutan Impairment
» Imbalan pascakerja lanjutan SUMMARY
» Post-employment benefits continued SUMMARY
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Utang usaha dan utang lain-lain Trade and other payables
» Pajak penghasilan kini dan tangguhan
» Current and deferred income taxes
» Transaksi dengan pihak-pihak berelasi Related party transactions
» IKHTISAR IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Pajak penghasilan ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Income taxes ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Penyusutan aset tetap ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Depreciation of fixed assets
» KAS AR 2016 PT SAMINDO (e reporting) final 2
» Deposito jangka pendek Short-term deposits
» KAS PIUTANG USAHA DARI PIHAK BERELASI
» TRADE AR 2016 PT SAMINDO (e reporting) final 2
» PERSEDIAAN AR 2016 PT SAMINDO (e reporting) final 2
» INVENTORIES AR 2016 PT SAMINDO (e reporting) final 2
» BIAYA DIBAYAR DIMUKA DAN ASET LAINNYA
» Biaya dibayar dimuka PREPAID EXPENSES AND OTHER ASSETS
» Prepaid expenses 31 Desember PREPAID EXPENSES AND OTHER ASSETS
» Aset lainnya PREPAID EXPENSES AND OTHER ASSETS
» Other assets 31 Desember PREPAID EXPENSES AND OTHER ASSETS
» ASET TETAP, NETO AR 2016 PT SAMINDO (e reporting) final 2
» FIXED ASSETS, NET AR 2016 PT SAMINDO (e reporting) final 2
» ASET TETAP, NETO lanjutan FIXED ASSETS, NET continued
» ASET TAKBERWUJUD, NETO AR 2016 PT SAMINDO (e reporting) final 2
» INTANGIBLE ASSETS, NET AR 2016 PT SAMINDO (e reporting) final 2
» UTANG BANK lanjutan BANK LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» LIABILITAS IMBALAN AR 2016 PT SAMINDO (e reporting) final 2
» LIABILITAS IMBALAN KARYAWAN EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» Pajak yang dapat dikembalikan
» Refundable taxes 31 Desember PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable 31 Desember PERPAJAKAN TAXATION
» Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset pajak tangguhan Deferred tax assets
» Aset pajak tangguhan lanjutan Deferred tax assets continued
» Administrasi pajak di Indonesia Tax administration in Indonesia
» ADDITIONAL PAID-IN CAPITAL AR 2016 PT SAMINDO (e reporting) final 2
» SALDO LABA AR 2016 PT SAMINDO (e reporting) final 2
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN REVENUES AR 2016 PT SAMINDO (e reporting) final 2
» BIAYA POKOK PENDAPATAN COST OF REVENUES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM EARNINGS PER SHARE
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» SALDO DAN AR 2016 PT SAMINDO (e reporting) final 2
» Transaksi dengan pihak-pihak berelasi Transactions with the related parties
» Transactions with RELATED PARTY
» Saldo dengan pihak-pihak berelasi Balances with the related parties
» Key management personnel compensation
» Risiko pasar MANAJEMEN RISIKO RISK MANAGEMENT
» Market risk MANAJEMEN RISIKO RISK MANAGEMENT
» Risiko pasar lanjutan Market risk continued
» Risiko likuiditas Liquidity risk
» Manajemen risiko permodalan Capital risk management
» Manajemen risiko permodalan lanjutan
» Capital risk management continued
» ASET ATAU AR 2016 PT SAMINDO (e reporting) final 2
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