Transaksi dan Saldo Dengan Transactions and Balances With
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 61
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Utang Usaha Catatan 12 Trade Payable Note 12
PT Supernova Flexible Packaging 11,529
-- PT Supernova Flexible Packaging
Total 11,529
-- Total
Persentase terhadap Total Liabilitas 0.01
0.00 Percentage to Total Liabilities
30 Jun. 2017 30 Jun. 2016
Jun. 30, 2017 Jun. 30, 2016
USD USD
Penjualan Catatan 21 Sales Note 21
PT Supernova Flexible Packaging 2,787,522
2,448,756 PT Supernova Flexible Packaging
PT Supernova 694,003
812,546 PT Supernova
Total 3,481,525
3,261,302 Total
Persentase terhadap Total Penjualan 3.69
3.47 Percentage to Total Sales
Pembelian Purchases
PT Supernova Flexible Packaging 11,527
121,674 PT Supernova Flexible Packaging
Total 11,527
121,674 Total
Persentase terhadap Total Pembelian 0.02
0.22 Percentage to Total Purchase
Jumlah kompensasi pengurus Perusahaan adalah masing-masing sebesar USD 1,147,589 dan
USD 1,024,202 pada 30 Juni 2017 dan 30 Juni 2016. The amount of remuneration for the Company’s
management is USD 1,147,589 and USD 1,024,202 for June 30, 2017 and June 30,
2016, respectively. Perusahaan memberikan fasilitas pinjaman tanpa
bunga kepada karyawan yang diperhitungkan dengan gaji.
The Company provides non - interest bearing loan facility to its employee which will be settled
through salary deduction. Perusahaan melakukan transaksi penjualan “Biaxially
Oriented Polypropylene BOPP”, “Biaxially Oriented Polyster BOPET”, dan pembelian bahan baku,
saham dan jasa-jasa dan lain-lain dengan pihak- pihak tersebut di atas. Harga jual atau beli antar
pihak yang mempunyai berelasi ditentukan menggunakan prinsip arm’s length.
The Company has sales transactions of “Biaxially Oriented Polypropylene BOPP” “Biaxially
Oriented Polyster BOPET”, and purchase of raw materials, stocks, services and others with the
parties as mentioned above. The selling and purchase price among related parties are
determined on an arm’s length basis. Transaksi-transaksi dengan pihak-pihak berelasi
dilakukan dengan syarat dan kondisi yang sama dengan transaksi-transaksi dengan pihak ketiga.
Transaksi yang dilakukan Perusahaan telah memenuhi peraturan Badan Pengawas Pasar Modal
dan Lembaga Keuangan No. IX.E.1 tentang Transaksi Afiliasi dan Benturan Kepentingan
Transaksi Tertentu pada saat transaksi-transaksi tersebut dilakukan.
The transactions with related parties are made under terms and conditions as though the
transactions were made with third parties. At the time the transactions were entered, the Company
is in compliance with the regulations of Indonesian Capital Market and Financial Institution
Supervisory Agency No. IX.E.1 regarding Affiliated Transactions and Conflicts of Interest on
Certain Transactions.
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 62
28. Perpajakan 28. Taxation
a. Pajak Dibayar di Muka a. Prepaid Taxes
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Perusahaan The Company
Lebih Bayar Pajak Penghasilan Badan Overpayments of Corporate Income Tax
Tahun 2017 667,879
-- Year 2017
Tahun 2016 1,335,577
1,418,239 Year 2016
Tahun 2015 --
1,625,130 Year 2015
Sub Total - Perusahaan 2,003,456
3,043,369 Sub Total - the Company
Entitas Anak Subsidiaries
Pajak Pertambahan Nilai --
163,220 Value Added Tax
Sub Total - Entitas Anak --
163,220 Sub Total - Subsidiaries
Total 2,003,456
3,206,589 Total
b. Utang Pajak b. Taxes Payable
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Perusahaan The Company
Pajak Penghasilan Income Tax
Pasal 21 244,288
84,931 Article 21
Pasal 23 12,472
7,711 Article 23
Pasal 26 --
1,360 Article 26
Pajak Pertambahan Nilai 146,958
168,830 Value Added Tax
Total Utang Pajak - Perusahaan 403,718
262,832 Total Taxes Payable - the Company
Entitas Anak Subsidiaries
Pajak Penghasilan 173,222
722,896 Income Tax
Pajak Pertambahan Nilai 195,245
-- Value Added Tax
Total Utang Pajak - Entitas Anak 368,467
722,896 Total Taxes Payable - Subsidiaries
Total 772,185
985,728 Total
c. Beban Pajak Penghasilan c. Income Tax Expenses
30 Jun. 2017 30 Jun. 2016
Jun. 30, 2017 Jun. 30, 2016
USD USD
Perusahaan The Company
Pajak Kini 39,693
-- Current Tax
Pajak Tangguhan 329,795
1,397,023 Deferred Tax
Penyesuaian Pajak Periode Lalu 240,048
123,892 Prior Year Tax Adjus tment
Sub Total - Perusahaan 609,536
1,520,915 Sub Total - the Company
Entitas Anak Subsidiaries
Pajak Kini 210,218
727,387 Current Tax
Sub Total - Entitas Anak 210,218
727,387 Sub Total - Subsidiaries
Konsolidasian Consolidated
Pajak Kini 249,911
727,387 Current Tax
Pajak Tangguhan 329,795
1,397,023 Deferred Tax
Penyesuaian Pajak Periode Lalu 240,048
123,892 Prior Year Tax Adjus tment
Beban Pajak Penghasilan - Bersih 819,754
2,248,302 Income Tax Expenses - Net
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 63
d. Pajak Kini d. Current Tax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif dengan laba
kena pajak rugi fiskal adalah sebagai berikut : Reconciliation between income before income tax
as shown in the statements of comprehensive income and taxable income fiscal loss is as
follows:
30 Jun. 2017 30 Jun. 2016
Jun. 30, 2017 Jun. 30, 2016
USD USD
Laba Sebelum Pajak Penghasilan menurut Income Before Income Tax According to
Laporan Laba Rugi Komprehensif Konsolidasian 2,039,417
4,789,121 Consolidated Statements of Comprehensive Income
Dikurangi: Laba Sebelum Pajak Penghasilan Entitas Anak
996,224 2,704,889
Less: Income Before Income Tax of Subsidiaries Laba Sebelum Pajak Penghasilan menurut
Income Before Corporate Income Tax According to Laporan Laba Rugi Komprehensif - Perusahaan
1,043,193 2,084,232
Statement of Comprehensive Income - The Company Koreksi Fiskal
Fiscal Correction Penyusutan dan Amortisasi
1,442,915 1,472,506
Depreciation and Amortization Imbalan Kerja
123,734 34,591
Employee Benefits Beban yang Tidak Dapat Dikurangkan - Bersih
448,308 450,900
Non Deductible Expenses - Net Penghasilan Bunga - Bers ih
13,549 5,363
Interes t Expenses Income - Net Total
884,422 992,378
Total Laba Kena Pajak Periode Berjalan
158,771 1,091,854
Taxable Income for the Period Rugi Fiskal Tahun Pajak Sebelumnya
3,121,770 7,271,944
Fiscal Loss Carryforward from Prior Year Compensated Koreksi Pajak
3,121,770 4,150,174
Tax Correction
Akumulasi Rugi Fiskal --
2,029,916 Accumulated Fiscal Loss
Taksiran Pajak Penghasilan Badan Estimated Corporate Income Tax
Perusahaan 39,693
-- The Company
Entitas Anak 210,218
727,387 Subsidiaries
Taksiran Pajak Penghasilan Badan Konsolidasian 249,911
727,387 Estimated Corporate Income Tax Consolidated
Dikurangi: Less:
Pajak Penghasilan Dibayar di Muka Prepaid Taxes
Perusahaan The Company
Pasal 22 707,572
638,848 Article 22
Entitas Anak --
-- Subsidiaries
Total 707,572
638,848 Total
Taksiran Lebih Bayar Estimated Overpayment of
Pajak Penghasilan Periode Berjalan Corporate IncomeTax for the Period
Perusahaan 667,879
638,848 The Company
Entitas Anak --
-- Subsidiaries
Total 667,879
638,848 Total
Lebih Bayar Tahun Pajak Sebelumnya Overpayment of Prior Tax Year
Perusahaan The Company
2016 1,335,577
-- 2016
2015 --
1,656,417 2015
Entitas Anak --
-- Subsidiaries
Total 2,003,456
2,295,265 Total
Pada bulan April 2017, Perusahaan menerima SKPLB yang menetapkan lebih bayar PPh Badan
untuk tahun fiskal 2015 dari semula sebesar USD 1,58 juta menjadi USD 1,34 juta. Selisih lebih bayar
PPh Badan yang tidak diakui sebesar USD 240,048 telah dibebankan dalam laporan laba rugi
komprehensif tahun berjalan. Jumlah lebih bayar PPh Badan yang telah disetujui berdasarkan SKPLB
tersebut telah diterima oleh Perusahaan pada bulan Mei 2017.
In April 2017, the Company received SKPLB declaring overpayment of Corporate
Income Tax for fiscal year 2015 from USD 1.58 million to USD 1.34 million. The unrecognized
overpayment of Corporate Income Tax amounting to USD 240,048 were charged to current year
statements of comprehensive income. Total agreed overpayment of Corporate Income Tax
from the aforesaid SKPLB has been received by the Company in May 2017.