Utang Listrik Swasta Penyertaan modal

PERUSAHAAN PERSEROAN PERSERO PT PERUSAHAAN LISTRIK NEGARA DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In millions of Rupiah, unless otherwise stated 123 2016 2015 Rp Rp Entitas anak Subsidiaries Pajak penghasilan badan 126.858 136.711 Corporate income tax Pajak penghasilan Income taxes Pasal 21 60.981 50.893 Article 21 Pasal 22 16.723 23.710 Article 22 Pasal 23 32.897 18.671 Article 23 Pasal 15, 25 dan 26 84.383 126.740 Article 15, 25 and 26 Pajak pertambahan nilai 363.147 143.649 Value added tax Pajak bumi dan bangunan 18 2.585 Land and building taxes Pajak selisih penilaian kembali Tax on revaluation increment aset tetap -- 9.398.855 on property, plant and equipment Sub jumlah 685.007 9.901.814 Sub total Jumlah 1.950.946 15.131.857 Total 33. Biaya Masih Harus Dibayar 33. Accrued Expenses Pada tahun 2015, akun ini termasuk bunga yang masih harus dibayar kepada IPP terkait PPA dan ESC yang ditentukan mengandung sewa menurut ISAK 8 dan diklasifikasikan ke dalam sewa pembiayaan. Sebagai dampak diterapkannya POJK No.6 secara prospektif mulai 1 Januari 2016, PPA dan ESC yang telah diklasifikasikan ke dalam sewa pembiayaan tersebut diperlakukan sebagai transaksi jual beli Catatan 2.a. In 2015, this account represents accrued interest expenses to certain IPPs in relation to PPAs and ESCs which were determined as containing a lease in accordance with ISFAS 8 and have been classified as finance leases. As a result of the implementation of POJK No.6 since January 1, 2016, PPAs and ESCs which have been previously classified as finance lease are treated as sale and purchase transactions Note 2.a. 2016 2015 Rp Rp Bunga dan beban keuangan Interest and financing charges Pihak berelasi Related parties Utang bank 447.596 361.470 Bank loans Utang penerusan pinjaman 235.460 219.259 Two-step loans Utang kepada pemerintah dan Government and non bank lembaga keuangan government financial pemerintah non bank 119.640 114.460 institution loans Utang usaha atas Trade accounts payable on pembelian BBM 19.713 18.572 purchases of fuel Jumlah pihak berelasi 822.409 713.761 Total related parties Pihak ketiga Third parties Utang obligasi dan sukuk ijarah 1.338.615 1.501.038 Bonds payable and sukuk ijarah Utang bank 394.765 400.030 Bank loans Utang sewa pembiayaan 341.403 2.873.340 Lease liabilities Utang listrik swasta 39.027 54.795 Electricity purchase payable Jumlah pihak ketiga 2.113.810 4.829.203 Total third parties Sub jumlah 2.936.219 5.542.964 Subtotal Liabilitas imbalan kerja karyawan Employee benefit obligation- jangka pendek Short term Bonus dan insentif prestasi kerja 6.159.817 4.582.633 Bonus and performance incentives Biaya operasional 1.548.523 501.458 Operational charges Jumlah 10.644.559 10.627.055 Total