PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS
THEN ENDED Continued
- 85 - 32. BEBAN
POKOK PENJUALAN
DAN BEBAN
LANGSUNG 32. COST OF SALES AND DIRECT COSTS
2016 2015
Rp000 Rp000
Beban pokok penjualan Catatan 9: Cost of sales Note 9:
Apartemen 1.194.140.497
767.711.112 Apartments
Rumah tinggal 356.387.061
539.428.613 Houses
Rumah Kantor 336.273.018
267.865.915 Home Offices
Perkantoran 232.147.685
122.602.016 Offices
Kios 122.320.030
164.920.152 Kiosks
Rumah toko 34.537.982
88.639.486 Shophouses
Tanah 22.685
90.586.643 Land
Ballroom
-
124.251.987 Ballroom
Jumlah 2.275.828.958
2.166.005.924 Total
Beban langsung: Direct costs:
Penyusutan Catatan 14 Depreciation Notes 14
dan 15 327.308.688
327.277.369 and 15
Hotel 267.408.153
285.526.004 Hotels
Keamanan 24.133.150
21.529.071 Security
Lainnya 87.839.417
80.347.127 Others
Jumlah 706.689.408
714.679.571 Total
Jumlah 2.982.518.366
2.880.685.495 Total
33. BEBAN PENJUALAN 33. SELLING EXPENSES
2016 2015
Rp000 Rp000
Pameran dan launching 73.113.473
103.278.038 Exhibition and launching
Iklan dan brosur 60.635.663
82.036.281 Advertising and brochures
Komisi 46.885.626
97.254.644 Commission
Promosi 46.697.677
59.668.527 Promotion
Penyusutan dan amortisasi Depreciation and amortization
Catatan 15 dan 16 9.368.572
15.124.059 Notes 15 and 16
Kantor pemasaran 4.568.652
5.434.927 Marketing office
Lain-lain 53.168.100
36.211.119 Others
Jumlah 294.437.763
399.007.595 Total
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS
THEN ENDED Continued
- 86 - 34. BEBAN UMUM DAN ADMINISTRASI
34. GENERAL AND ADMINISTRATIVE EXPENSES
2016 2015
Rp000 Rp000
Gaji dan tunjangan 569.238.117
566.965.736 Salaries and allowances
Imbalan pasca kerja Post-employment benefits
Catatan 24 52.811.765
53.224.914 Note 24
Jasa manajemen 40.422.600
34.960.424 Management fee
Pajak bumi dan bangunan 39.073.312
34.449.349 Land and property tax
Penyusutan Catatan 15 35.218.402
28.963.166 Depreciation Note 15
Listrik, air dan gas 33.390.502
31.678.836 Electricity, water and gas
Keamanan dan kebersihan 33.346.311
24.716.015 Security and cleaning
Asuransi 21.711.044
26.026.851 Insurance
Pemeliharaan 18.316.667
24.891.441 Maintenance
Jasa profesional 17.892.862
9.734.222 Professional fees
Pajak dan perizinan 12.979.779
11.789.021 Licenses and fees
Perjalanan dinas 10.001.628
9.469.236 Travelling expense
Sewa peralatan operasional 9.773.468
7.219.754 Equipment rental for operation
Keperluan kantor 7.405.153
5.784.762 Office expenses
Komisi kartu kredit 6.973.583
7.180.868 Credit card commision
Telepon dan telex 6.082.542
6.486.931 Telephone and telefax
Alat tulis dan perlengkapan kantor
4.392.323 5.356.210
Office supplies Sumbangan
4.317.175 12.654.979
Donation Tax underpayment assessment
Surat ketetapan pajak Catatan 37 33.013
9.542.350 letter Note 37
Lain-lain 105.932.281
92.530.300 Others
Jumlah 1.029.312.527
1.003.625.365 Total
35. PENGHASILAN BUNGA 35. INTEREST INCOME
2016 2015
Rp000 Rp000
Bunga 153.443.925
264.244.303 Interest
Jasa giro 2.657.278
3.224.585 Current account
Jumlah 156.101.203
267.468.888 Total
36. BEBAN BUNGA DAN KEUANGAN 36. INTEREST EXPENSE AND FINANCIAL CHARGES
2016 2015
Rp000 Rp000
Bunga 666.664.030
680.659.937 Interest
Administrasi 7.559.786
2.745.916 Administrative
Jumlah 674.223.816
683.405.853 Total
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS
THEN ENDED Continued
- 87 - 37. BEBAN PAJAK FINAL DAN PAJAK PENGHASILAN
37. FINAL TAX EXPENSE AND INCOME TAX a. Beban Pajak Final
a. Final Tax Expense
Beban pajak final sehubungan dengan penjualan rumah, apartemen, perkantoran, rumah kantor,
ballroom, tanah dan rumah toko dan penyewaan dan jasa pengelolaan adalah sebagai berikut:
Final tax expense in connection with sale of houses, apartments, office, home offices,
ballroom, land and shophouses and rental and service charge are as follows:
2016 2015
Rp000 Rp000
Beban pajak final yang berasal dari: Final tax expense from:
Pengalihan hak atas tanah Transfer of rights over land
danatau bangunan 190.086.296
220.258.324 andor buildings
Penyewaan dan jasa pengelolaan 93.909.789
92.008.403 Rental and service charge
Tax underpayment assessment Surat ketetapan pajak
54.623 5.435.151
letter Beban pajak final
284.050.708 317.701.878
Final tax expense
Perincian utang pajak final adalah sebagai berikut: The details of final tax payable are as follows:
2016 2015
Rp000 Rp000
Saldo awal tahun 81.626.130
103.662.119 Beginning balance
Beban pajak final atas pendapatan Final tax expense on revenues
usaha selama tahun berjalan 284.050.708
317.701.878 during the year
Mutasi bersih pajak final dibayar dimuka Net movement in the prepaid final
atas pendapatan diterima dimuka 35.661.497
73.672.638 tax on unearned revenues
Pajak final yang telah dipotong Final tax deducted by third party
pihak ketiga atau disetor Grup or paid by the Group
tahun berjalan 289.615.437
413.410.505 during the year
Saldo akhir tahun Catatan 20 40.399.904
81.626.130 Ending balance Note 20
Seluruh pendapatan Grup dikenakan pajak final kecuali untuk CIP, CPP, BSP, BPS, GPL, TTLM dan
SAI entitas
anak yang
dikenakan pajak
penghasilan tidak final. All revenues from the Group are subjected to
final tax, except for CIP, CPP, BSP, BPS, GPL, TTLM and SAI, subsidiaries, which are subjected
to non-final income tax.
b. Pajak Penghasilan b. Income Tax
2016 2015
Rp000 Rp000
Beban pajak kini Current tax
Perusahaan The Company
Tahun berjalan 2.805.765
2.911.543 Current year
Tahun sebelumnya
-
3.635.644 Prior years
Entitas anak 4.617.365
5.462.772 Subsidiaries
Tax underpayment assessment Surat ketetapan pajak
letter Perusahaan
-
14.235.725 The Company
Entitas anak
-
286.645 Subsidiaries
Beban manfaat pajak tangguhan - Deferred tax expense benefit -
entitas anak 13.773.673
4.374.831 subsidiaries
Jumlah beban pajak penghasilan 21.196.803
22.157.498 Total income tax expense
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS
THEN ENDED Continued
- 88 - Rekonsiliasi antara laba sebelum pajak menurut
laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba fiskal adalah
sebagai berikut: The reconciliation between profit before tax per
consolidated statements of profit or loss and other comprehensive income and taxable income
are as follows:
2016 2015
Rp000 Rp000
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 960.933.911
1.138.920.945 other comprehensive income
Pendapatan dividen dari entitas anak Dividend income from subsidiaries
dan entitas asosiasi 1.417.886.083
475.833.500 and associates
Laba entitas anak sebelum pajak 1.165.028.382
1.238.735.072 Profit before tax of the subsidiaries
Bagian laba bersih entitas asosiasi 66.845.644
110.803.136 Share in net income of associates
Laba sebelum pajak Perusahaan 1.146.945.968
265.216.237 Profit before tax of the Company
Pendapatan yang sudah diperhitungkan atau dibayar pajak penghasilan final
1.151.963.117 288.596.596
Income subject to final tax Rugi sebelum pajak dari pendapatan yang
Loss before tax of non-final taxable tidak terutang pajak penghasilan final
5.017.149 23.380.359
income Perbedaan yang tidak dapat
Differences which cannot be diperhitungkan menurut fiskal:
accounted for by fiscal: Kesejahteraan karyawan
13.967.658 16.288.579
Employee welfare Sumbangan
1.709.050 8.017.000
Donation Denda pajak
-
10.264.323 Tax penalty
Lain-lain 563.504
456.629 Others
Jumlah 16.240.212
35.026.531 Total
Laba fiskal tahun berjalan 11.223.061
11.646.172 Taxable income for current year
Beban pajak kini 2.805.765
2.911.543 Current tax expense
Dikurangi pajak penghasilan dibayar Less repayment of income taxes -
dimuka - Pasal 23 895.202
1.259.487 Article 23
Utang pajak penghasilan non final Income tax payable non-final
Perusahaan 1.910.563
1.652.056 The Company
Entitas anak 902.288
1.915.279 Subsidiaries
Utang pajak penghasilan non-final Income tax payable non-final
Catatan 20 2.812.851
3.567.335 Note 20
