PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015
Expressed in thousands of Rupiah, unless otherwise stated
106
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
Berdasarkan Undang-Undang baru tersebut, Perusahaan Terbuka dapat memperoleh penurunan
tarif Pajak Penghasilan sebesar 5 lebih rendah dari tarif tertinggi, jika memenuhi persyaratan-
persyaratan yang telah ditentukan. Based on the new Law, a Public Company could
obtain discount of about 5 of highest tariff of income tax after fulfilling the requirements
determined.
Pada tanggal 31 Maret 2015 dan 2014, Perusahaan telah memenuhi ketentuan tersebut, oleh karena itu,
telah menggunakan tingkat pengurangan pajak sebesar 5 dalam penghitungan pajak penghasilan
untuk periode tiga bulan yang berakhir pada 31 Maret 2015 dan 2014. Aset dan liabilitas pajak
tangguhan juga telah dihitung dengan menggunakan tarif-tarif tersebut.
As of March 31, 2015 and 2014, the Company has complied with the requirements, therefore has
effected the 5 tax rate reduction in its corporate income tax computation for the three-month periods
ended March 31, 2015 and 2014. Accordingly, the deferred tax assets and liabilities have been also
calculated using these enacted tax rates.
33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES
Dalam kegiatan usaha normal, Perusahaan dan Entitas Anak melakukan transaksi dengan pihak-pihak berelasi.
Transaksi-transaksi tersebut adalah sebagai berikut: The Company and Subsidiaries, in their regular conduct
of business, have engaged in transactions with related parties. These transactions are as follows:
a. Piutang lain-lain a. Other receivables
31 Maret
2015 31 Desember 2014
March 31, 2015 December 31, 2014
PT Bakrie Sentosa Persada 135.795.265
135.795.265 PT Bakrie Sentosa Persada
Lain-lain masing-masing Others
dibawah Rp10 miliar 30.300.594
27.819.166 each below Rp10 billion
Sub-total 166.095.859 163.614.431
Sub-total Dikurangi penyisihan kerugian
Less allowance for penurunan nilai
6.789.763 6.789.763
impairment losses
Total 159.306.096 156.824.668
Total Persentase terhadap total aset
Percentage to total assets 31 Maret 2015
31 Desember 2014 March 31, 2015
December 31, 2014
PT Bakrie Sentosa Persada 0,806
0,779 PT Bakrie Sentosa Persada
Lain-lain masing-masing Others
dibawah Rp10 miliar 0,180
0,159 each below Rp10 billion
Penyisihan kerugian Allowance for
penurunan nilai 0,040
0,039 impairment losses
Total 0,946 0,899
Total
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015
Expressed in thousands of Rupiah, unless otherwise stated
107
33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
b. Piutang pihak berelasi b. Due from related parties
31 Maret
2015 31 Desember 2014
March 31, 2015 December 31, 2014
PT Bakrie Sentosa Persada 1.772.111.700
1.558.804.667 PT Bakrie Sentosa Persada
Indogreen International B.V 1.242.948.000
1.242.948.000 Indogreen International B.V
PT Menthobi Mitra Lestari 393.143.200
391.239.660 PT Menthobi Mitra Lestari
PT Menthobi Makmur Lestari 377.256.101
368.671.106 PT Menthobi Makmur Lestari
Lain-lain masing-masing Others each below
di bawah Rp10 miliar 36.312.538
36.810.805 Rp10 billion
Sub-total 3.821.771.539 3.598.474.238
Sub-total Dikurangi penyisihan kerugian
Less allowance for penurunan nilai
994.651.610 994.651.610
impairment losses Sub-total 2.827.119.929
2.603.822.628 Sub-total
Biaya perolehan belum diamortisasi
21.271.557 21.271.557
Unamortized cost
Neto 2.805.848.372 2.582.551.071
Net Persentase terhadap total aset
Percentage to total assets 31 Maret 2015
31 Desember 2014 March 31, 2015
December 31, 2014
PT Bakrie Sentosa Persada 10,524
8,937 PT Bakrie Sentosa Persada
Indogreen International B.V. 7,382
7,126 Indogreen International B.V.
PT Menthobi Mitra Lestari 2,335
2,243 PT Menthobi Mitra Lestari
PT Menthobi Makmur Lestari 2,240
2,114 PT Menthobi Makmur Lestari
Lain-lain masing-masing Others each below
di bawah Rp10 miliar 0,216
0,211 Rp10 billion
Penyisihan kerugian Allowance for impairment
penurunan nilai 5,907
5,703 losses
Biaya perolehan belum diamortisasi
0,126 0,122
Unamortized costs
Neto 16,664 14,806
Net
Piutang pihak berelasi memiliki jangka waktu pembayaran dengan tingkat bunga pinjaman masing-
masing sebesar 7,50 pada tanggal 31 Maret 2015 dan 31 Desember 2014. Pinjaman tersebut diberikan
tanpa jaminan. Due from related parties are interest bearing loans
with repayment schedule at annual rates of 7.50 as of March 31, 2015 and December 31, 2014,
respectively. These loans are unsecured.
Piutang kepada Indogreen International B.V adalah untuk pengembangan usaha hulu perkebunan seperti
pengembangan perkebunan kelapa sawit, baik dalam bentuk perluasan lahan, pembibitan, penanaman baru
ataupun penanaman kembali replanting, serta dalam bentuk peningkatan kapasitas dan utilisasi
pabrik Perusahaan. Due from Indogreen International B.V will be
allocated to develop plantation upstream business such as development of palm oil plantation, which
includes land expansion, seedling, new planting or replanting, as well as to increase the Company’s
processing plant capacity and utility.