4,290,599 Annual Report 2015 PT GMF AeroAsia
Analisis Kinerja Keuangan
Analysis of Financial Performance KILAS KINERJA
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proi le
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
180
Laporan Tahunan 2015 | Annual Report
Utang Bruto kepada Pelanggan
Utang bruto kepada pelanggan merupakan kelebihan penagihan atas pendapatan yang diberikan dari
jasa pemeliharaan dan perbaikan pesawat, dan jasa engineering lainnya.
Utang bruto kepada pelanggan menurun 42.02 menjadi USD235,299 dibandingkan tahun 2014 sebesar
USD405,836. Jumlah tersebut terdiri dari utang bruto kepada pelanggan berelasi sebesar USD122,903 dan
pihak ketiga sebesar USD112,396. Penurunan utang bruto kepada pelanggan terutama disebabkan oleh telah
diberikannya jasa atas kelebihan penagihan sebelumnya.
Utang Pajak
Utang pajak merupakan pajak yang masih harus dibayar termasuk didalamnya kenaikan yang tercantum dalam
surat ketetapan pajak atau surat sejenisnya berdasarkan peraturan perundang-undangan perpajakan.
Utang pajak meningkat 151.97 menjadi USD8,773,296 dibandingkan tahun 2014 sebesar USD3,481,838.
Peningkatan utang pajak terutama disebabkan oleh meningkatnya utang pajak badan tahun 2015 seiring
dengan meningkatnya laba sebelum pajak.
Gross Payables From Customers
Gross receivable from customers is the cost surplus given by of maintenance and repair of aircraft, and other
engineering services.
Gross receivables from customers decreased by 42.02 to USD235.299 compared to that in 2014 amounting to
USD405.836. This decrease consists of gross receivables from related parties amounting to USD122.903 and third
parties amounting to USD112.396. This decrease was mainly due to excess billing service which given before.
Tax Liabilities
Tax liabilities is a tax payable including the increase contained in the tax assessments or similar letter under
tax regulations.
Tax liabilities increased by 151.97 to USD8.773.296 compared to that in 2014 amounting to USD3.481.838.
This increase occured by the increase in tax liabilities in 2015 as the increase in proi t before tax.
Tabel Utang Pajak Tahun 2011-2015 USD Table Of Tax Liabilities In 2011-2015 USD
Uraian
In detail
2011 2012
2013 2014
NaikTurun
Change in
2015
Pajak Kini Current tax
390,073 1,205,585
2,508,320 1,117,675
504.11 6,752,012
Pajak Penghasilan: Income tax:
Pasal 21 Article 21
522,009 635,587
1,553,919 2,125,534
36.55 1,348,652
Pasal 23 Article 23
27,954 46,151
52,390 46,751
302.33 188,092
Pasal 25 Article 25
154,023 149,733
172,406 83,648
120.85 184,737
Corporate Governance
PERUSAHAAN
Corporate Social Responsibility
Audited Financial Statements
ANNUAL REPORT AWARD 2015
Reference of 2015 Annual Report Award Criteria
181
Laporan Tahunan 2015 | Annual Report
Grai k Utang Pajak Tahun 2011-2015 USD Chart of tax liabilities in 2011-2015 USD
Beban Akrual
Beban Akrual GMF terdiri dari Bonus dan tantiem, Sewa, Kurir dan Pengiriman, Outsourcing, Telpon, Listrik dan
Air, Suku Cadang, Garansi Pemeliharaan, Pelatihan, Jasa Profesional, Asuransi dan lainnya.
Beban akrual menurun 19.88 menjadi USD20,963,727 dibandingkan tahun 2014 sebesar USD26,166,074.
Penurunan beban akrual terutama disebabkan oleh telah diterimanya tagihan atas beban sewa tanah, konsesi dan
beban konstruksi pembangunan hangar 4 dari vendor .
Accrued expenses
GMF Accred Expenses consist of bonus and tantieme, Rent, Courier and Delivery, Outsourcing, Telephone, Electricity
and Water, Spare Parts, Warranty Maintenance, Training, Professional Services, Insurance, and others.
Accrued decreased by 19.88 to USD20.963.727 compared to 2014 amounting to USD26.166.074. This
decrease was primarily due to increases in the cost of rent, the concession services and construction of Hangar
4 building from vendor.
1,159,388 4,478,723
2,212,953 3,481,838
8,773,296
2011 2013
2012 2014
2015
Uraian
In detail
2011 2012
2013 2014
NaikTurun
Change in
2015
Pasal 26 Article 26
- 681
- 7,728
2,865.46 229,171
Pasal 42 Article 4 2
- 19,170
187,671 17,038
314.56 70,632
Pajak Pertambahan Nilai Bersih
Value added tax net
65,329 156,045
4,017 83,464
100.00 -
Jumlah Utang Pajak
Total tax liabilities 1,159,388
2,212,953 4,478,723
3,481,838 151.97
8,773,296
Analisis Kinerja Keuangan
Analysis of Financial Performance KILAS KINERJA
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proile
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
182
Laporan Tahunan 2015 | Annual Report
Graik Beban Akrual Tahun 2011-2015 USD Chart Of Accrued Expenses In 2011-2015 USD
Graik Pinjaman Jangka Panjang Jatuh Tempo Satu Tahun Tahun 2011-2015 USD Chart Of Long Term Loans Matured Within One Year In 2011-2015 USD
Pinjaman Jangka Panjang Jatuh Tempo Satu Tahun
Pinjaman jangka panjang jatuh tempo satu tahun meningkat 25.50 menjadi USD8,611,818 dibandingkan
tahun 2014 sebesar USD6,861,857. Peningkatan pinjaman jangka panjang jatuh tempo satu tahun terutama
disebabkan oleh meningkatnya pinjaman jangka panjang kepada Bank Negara Indonesia dan PT Indonesia
Infrastructure Finance yang dilakukan penarikan pada tahun 2015.
Long Term Loans Matured Within One Year
Long term loans matured within one year increased by 25.50 to USD8.611.818 compared to that in 2014
amounting to USD6.861.857. This increase was primarily due to the increase in long term loans from Bank Negara
Indonesia and PT. Indonesia Infrastructure Finance which collected in 2015.
11,489,928 19,640,141
12,075,248 26,166,074
20,963,727
2011 2013
2012 2014
2015
1,893,472 2,983,064
3,191,786 6,861,857
8,611,818
2011 2013
2012 2014
2015
Corporate Governance
PERUSAHAAN
Corporate Social Responsibility
Audited Financial Statements
ANNUAL REPORT AWARD 2015
Reference of 2015 Annual Report Award Criteria
183
Laporan Tahunan 2015 | Annual Report
Tabel Liabilitas Jangka Panjang Tahun 2011-2015 USD Table Of Long Term Liabilities In 2011-2015 USD
Liabilitas Jangka Panjang
Liabilitas Jangka Panjang GMF terdiri dari pinjaman jangka panjang setelah dikurangi bagian jatuh tempo dalam satu
tahun, utang kepada pemegang saham, serta liabilitas imbalan kerja. Liabilitas jangka panjang meningkat 9.10
menjadi USD98,495,404 dibandingkan tahun 2014 sebesar USD90,278,001. Peningkatan liabilitas jangka panjang
terutama disebabkan oleh meningkatnya pinjaman jangka panjang setelah dikurangi bagian jatuh tempo dalam satu
tahun kepada Bank Negara Indonesia dan PT Indonesia Infrastructure Finance yang dilakukan penarikan pada
tahun 2015.
Long term liabilities
GMF Long-Term Liabilities consists of Long-Term Loans after deducted by Part of Due within One Year, Debt to
Shareholders, as well as Liabilities to Employee Benei ts. Long-Term Liabilities increased by 9.10 to USD98.495.404
compared to that in 2014 amounting to USD90.278.001. This increase was due to the addition of a long-term loan
facility after deducted by part of due within one year to Bank Negara Indonesia and PT. Indonesia Infrastructure
Finance which collected in 2015.
Disajikan kembali Restated
Uraian
In Detail
2011 2012
2013 2014
NaikTurun
Change in
2015
Pinjaman jangka panjang - setelah
dikurangi bagian jatuh tempo dalam
satu tahun Long term loan after
deducted by part of due within one year
4,350,591 7,554,102
30,102,968 39,539,119
24,44 49,201,033
Utang kepada pemegang saham
Debt to share holders
2,873,150 10,183,849
10,185,110 6,610,894
41,25 3,884,227
Liabilitas imbalan kerja
Liabilities of employee benei ts
27,702,960 27,839,636
40,815,519 44,127,988
2,91 45,410,144
Jumlah Liabilitas Jangka Panjang
Total long term liabilities
34,926,701 45,577,587
81,103,597 90,278,001
9,10 98,495,404
Analisis Kinerja Keuangan
Analysis of Financial Performance KILAS KINERJA
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proile
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
184
Laporan Tahunan 2015 | Annual Report
Graik Liabilitas Jangka Panjang Tahun 2011-2015 USD Chart Of Long Term Liabilities In 2011-2015 USD
Pinjaman Jangka Panjang - Setelah Dikurangi Bagian Jatuh Tempo dalam Satu Tahun
Pinjaman jangka panjang - setelah dikurangi bagian jatuh tempo dalam satu tahun meningkat 24.44 menjadi
USD49,201,033 dibandingkan tahun 2014 sebesar USD39,539,119. Peningkatan pinjaman jangka panjang -
setelah dikurangi bagian jatuh tempo dalam satu tahun terutama disebabkan oleh meningkatnya pinjaman
kepada PT Indonesia Infrastructure Finance yang dilakukan penarikan pada akhir tahun 2015.
Utang kepada Pemegang Saham
Utang kepada pemegang saham merupakan penjadualan ulang atas pembayaran utang usaha pada tahun 2012 dan
pendanaan investasi pengembangan kapabilitas test cell dari Garuda Indonesia.
Utang kepada pemegang saham menurun 41.25 menjadi USD3,884,227 dibandingkan tahun 2014 sebesar
USD6,610,894. Penurunan utang kepada pemegang saham sesuai dengan skedul pembayaran yang telah disepakati.
Long Term Loans – After Deducted By Oart Of Due Within On Year
Long term loans – after deducted by oart of due within on year increased by 24.44 to USD49.201.033 compared to
that in 2014 amounting to USD39.539.119. This increase was mainly obtained by the increase in loans to PT
Indonesia Infrastructure Finance which collected by the end of 2015.
Loans to shareholders
Loans to shareholders is re-schedule of trade account payables payment in 2012 and fund covering for
developing test cell capability from Garuda Indonesia.
Loans to shareholders decreased by 41.25 to USD3.884.227 compared to 2014 amounting to
USD6.610.894. This decrease was significant with the timing of payment agreement.
34,926,701 81,103,597
45,577,587 90,278,001
98,495,404
2011 2013
2012 2014
2015
Corporate Governance
PERUSAHAAN
Corporate Social Responsibility
Audited Financial Statements
ANNUAL REPORT AWARD 2015
Reference of 2015 Annual Report Award Criteria
185
Laporan Tahunan 2015 | Annual Report
Tabel Ekuitas Tahun 2011-2015 USD Table of Equity in 2011-2-15 USD
Liabilitas Imbalan Kerja
Liabilitas imbalan kerja meningkat 2.91 menjadi USD45,410,144 dibandingkan tahun 2014 sebesar
USD44,127,988. Peningkatan liabilitas imbalan kerja terutama disebabkan oleh meningkatnya jumlah
karyawan.
Liabilities of employee benei ts
Liabilities of employee benefits increased by 2.91 to USD45.410.144 compared to that in 2014 amounting
to USD44.127.988. This increase was mainly due to the increase of employees.
Jumlah Ekuitas Total equity
Ekuitas GMF terdiri dari modal saham, modal disetor lainnya dan surplus revaluasi serta saldo laba. Jumlah
ekuitas meningkat 36.14 menjadi USD122,791,864 dibandingkan tahun 2014 sebesar USD90,193,450.
Peningkatan ekuitas terutama disebabkan oleh laba tahun berjalan.
GMF equity consists of share capital, other paid up capital and revaluation surplus and retain earnings. Total equity
increased by 36.14 to USD122.791.864 compared to that in 2014 amounting to USD90.193.450. This increase was
mainly due to retain earnings during the year.
Jumlah Ekuitas tahun 2015 meningkat
Total equity increased in 2015
36.14
Uraian
In detail
2011 2012
2013 2014
NaikTurun
Change in
2015
Modal saham Share capital
19,214,846 19,214,846
19,214,846 19,214,846
- 19,214,846
Modal disetor lainnya dan surplus
revaluasi Other paid-up
capital and revaluation surplus
1,185,115 1,210,213
1,194,236 1,201,719
2.02 1,226,015
Analisis Kinerja Keuangan
Analysis of Financial Performance KILAS KINERJA
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proi le
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
186
Laporan Tahunan 2015 | Annual Report
Grai k Ekuitas Tahun 2011-2015 USD Chart of equity in 2011-2015 USD
Modal Saham
Pemegang saham GMF yaitu PT Garuda Indonesia Persero Tbk dan PT Aero Wisata. Persentase Kepemilikan
saham 99 dimiliki oleh PT Garuda Indonesia Persero Tbk, setara dengan 658.944 lembar saham atau sebesar
dengan USD19,022,698, dan 1 lainnya dimiliki oleh PT Aero Wisata setara dengan 6.656 lembar saham atau
sebesar USD192,148. Sehingga modal saham tahun 2015 secara ringkas disajikan sebagai berikut:
Share capital
GMF share capital is held by two 2 Companies, namely PT Garuda Indonesia Persero Tbk and PT Aero Wisata. GMF
99 shares of Ownership is owned by PT Garuda Indonesia Tbk, equivalent to 658.944 shares or amounting to USD
19.022.698, and another 1 is owned by PT Aero Travel, equivalent to 6.656 shares or amounting to USD 192.148.
In 2015, GMF share capital is as follows:
Disajikan kembali Restated
58,900,254 75,053,799
69,646,934 90,193,450
122,791,864
2011 2013
2012 2014
2015
Uraian
In detail
2011 2012
2013 2014
NaikTurun
Change in
2015
Saldo laba: Retain earnings:
-Ditentukan penggunaannya
- Determined 2,465,469
2,827,602 3,169,426
3,458,030 -
3,458,030 -Tidak ditentukan
penggunaannya - Not determined
36,034,824 46,394,273
51,475,291 66,318,855
49.12 98,892,973
Jumlah Ekuitas Total equity
58,900,254 69,646,934
75,053,799 90,193,450