Analisis Pengaruh Book Tax Differences Terhadap Peringkat Obligasi Perusahaan Dengan Ukuran Perusahaan sebagai Variabel Kontrol Pada Emiten Indeks KOMPAS100 di Bursa Efek Indonesia Tahun 2012-2014
Lampiran 1
Klasifikasi Peringkat Obligasi
Peringkat Obligasi Klasifikasi Peringkat Kategori Peringkat AAA
18 Investment
AA+
17 Investment
AA
16 Investment
AA-
15 Investment
A+
14 Investment
A
13 Investment
A-
12 Investment
BBB+
11 Investment
BBB
10 Investment
BBB-
9 Investment
BB+
8 Speculative
BB
7 Speculative
BB-
6 Speculative
B+
5 Speculative
B
4 Speculative
B-
3 Speculative
CCC
2 Speculative
D / SD
1 Speculative Sumber: Christina et al., 2010 dengan modifikasi
Lampiran 2
Kriteria Pemilihan Sampel Perusahaan dan Obligasinya NO KODE SAHAM
1
36 CTRP CIPUTRA PROPERTY TBK TETAP
X
XL AXIATA TBK TETAP
40 EXCL
X
39 ERAA ERAJAYA SWASEMBADA TBK TETAP
X
38 ENRG ENERGI MEGA PERSADA TBK TETAP
X
INTILAND DEVELOPMENT TBK TETAP
37 DILD
X X
X
X
35 CTRA CIPUTRA DEVELOPMENT TBK TETAP
X
34 CPIN CHAROEN POKHPAND TBK TETAP
X X
33 COWL COWELL DEVELOPMENT TBK BARU
X
32 CNKO EKSPLOITASI ENERGI INDONESIA TBK TETAP
9
31 BWPT BW PLANTATIONS TBK TETAP
X X
30 BUMI BUMI RESOURCES TBK BARU
29 BSDE BUMI SERPONG DAMAI TBK TETAP x
41 GGRM GUDANG GARAM TBK TETAP
42 GJTL GAJAH TUNGGAL TBK TETAP
28 BRMS BUMI RESOURCES MINERALS TBK TETAP
X
X
INDO TAMBANGRAYA MEGAH TBK TETAP
51 ITMG
11
INDOSAT TBK TETAP
50 ISAT
X
INDOCEMENT TUNGGAL PRAKASA TBK TETAP
49 INTP
X X
48 INKP
INDIKA ENERGY TBK TETAP
X
47 INDY
10
INDOFOOD SUKSES MAKMUR TBK TETAP
46 INDF
X
VALE INDONESIA TBK TETAP
45 INCO
X
INDOFOOD CBP SUKSES MAKMUR TBK TETAP
44 ICBP
X
43 HRUM HARUM ENERGY TBK TETAP
X X
8
2
1
12 AUTO ASTRA OTOPART BARU
X
11 ASRI ALAM SUTERA REALTY TBK TETAP
X
10 ASII ASTRA INTERNATIONAL TBK TETAP
2
9 APLN AGUNG PODOMORO LAND TBK TETAP
X X
8 APIC PASIFIC STRATEGIC FINANCIAL TETAP
X
7 ANTM ANEKA TAMBANG (PERSERO) TBK TETAP
6 AKRA AKR CORPORINDO TBK TETAP
13 BAJA SARANA CENTRAL BAJATAMA TBK TETAP
X
5 AISA TIGA PILAR SEJAHTERA FOOD TBK TETAP
X
4 ADRO ADARO ENERGY TBK TETAP
X X
3 ADHI ADHI KARYA (PERSERO) TBK TETAP
X
2 ACES ACE HARDWARE INDONESIA TBK TETAP
X
1 AALI ASTRA AGRO LESTARI TBK TETAP
4 5 6*
3
X X
X
NAMA PERUSAHAAN STATUS
Kriteria Sampel Sampel21 BHIT BHAKTI INVESTAMA TBK TETAP
7
26 BMRI BANK MANDIRI (PERSERO) TBK TETAP
X
25 BKSL SENTUL CITY TBK TETAP
X
24 BJTM BANK PEMBANGUNAN JAWA TIMUR TBK TETAP
6
23 BJBR BANK PEMBANGUNAN JAWA BARAT & BANTEN TETAP
X
22 BIPI BIPI PETROLEUM ENERGY TBK TETAP
X
X
14 BBCA BANK CENTRAL ASIA TBK TETAP
20 BEST BEKASI FAJAR INDUSTRIAL ESTATE TBK TETAP
5
19 BDMN BANK DANAMON TBK TETAP
4
18 BBTN BANK TABUNGAN NEGARA (PERSERO) TBK TETAP
X X
17 BBRI BANK RAKYAT INDONESIA (PERSERO) TBK TETAP
X
16 BBNI BANK NEGARA INDONESIA (PERSERO) TBK TETAP
3
15 BBKP BANK BUKOPIN TBK TETAP
X
27 BMTR GLOBAL MEDIACOM TBK TETAP
52 JPFA JAPFA COMFEED INDONESIA TBK TETAP
83 SMGR SEMEN GRESIK INDONESIA (PERSERO) TBK TETAP
X
87 SSMS SAWIT SUMBERMAS SARANA TBK BARU
19
86 SSIA SURYA SEMESTA INTERNUSA TBK TETAP
X
85 SRIL SRI REJEKI ISMAN TBK BARU
18
84 SMRA SUMMARECON AGUNG TBK TETAP
X
X
X
82 SMBC HOLCIM INDONESIA TBK TETAP
17
81 SIMP SALIM IVOMAS TBK TETAP
X
80 SILO SILOAM INTERNATIONAL HOSPITALS BARU
X
79 SCMA SURYA CITRA MEDIA TBK TETAP
X
78 SAME SARANA MEDIATAMA METROPOLITAN TBK TETAP
88 SUGI SUGIH ENERGY TBK TETAP
89 TAXI EXPRESS TRASINDO UTAMA TBK TETAP
77 RALS RAMAYANA LESTARI SENTOSA TBK TETAP
X X
X X 100 WSKT WASKITA KARYA (PERSERO) TETAP
99 WIKA WIJAYA KARYA (PERSERO) TBK TETAP
X
VISI MEDIA ASIA TBK TETAP
98 VIVA
X
97 UNVR UNILEVER INDONESIA TBK TETAP
X
96 UNTR UNITED TRACTORS TBK TETAP
95 TOTL TOTAL BANGUN PERSADA TBK TETAP
X
X X
94 TMPI AGIS TBK TETAP
20
93 TLKM TELEKOMUNIKASI INDONESIA (PERSERO) TBK TETAP
X
92 TINS TIMAH (PERSERO) TBK TETAP
X
91 TIFA TIFA FINANCE TBK BARU
X
90 TBIG TOWER BERSAMA INFRASTRUCTURE TBK TETAP
X X
X
12
X
63 MDLN MODERNLAND REALTY LTD TBK TETAP
14
62 MAPI MITRA ADIPERKASA TBK TETAP
X
61 MAIN MALINDO FEEDMIL TBK TETAP
X
60 LSIP PP LONDON SUMATERA PLANTATIONS TBK TETAP
X
59 LPPF MATAHARI DEPARTEMENT STORE TETAP
58 LPKR LIPPO KARAWACI TBK TETAP
64 MEDC MEDCO ENERGI INTERNATIONAL TBK TETAP
X
57 LPCK LIPPO CIKARANG TBK TETAP
X
56 LCGP LAGUNA CIPTA GRIYA TBK TETAP
X
55 KLBF KALBE FARMA TBK TETAP
X
54 KIJA KAWASAN INDUSTRI JABABEKA TBK TETAP
13
53 JSMR JASA MARGA (PERSERO) TBK TETAP
15
X
76 PWON PAKUWON JATI TBK TETAP
71 PGAS PERUSAHAAN GAS NEGARA (PERSERO) TBK TETAP
X
75 PTPP PP (PERSERO) TBK TETAP
X
74 PTBA TAMBANG BATUBARA BUKIT ASAM (PERSERO) TBK TETAP
X
73 PNLF PANIN LIFE TBK TETAP
16
72 PNBN BANK PAN INDONESIA TBK TETAP
X
X
65 META NUSANTARA INFRASTRUCTURE TBK TETAP
70 NIRO NIRVANA DEVELOPMENT TBK TETAP
X
69 MYRX HANSON INTERNASIONAL TBK TETAP
X X
68 MPPA MATAHARI PUTRA PRIMA TBK TETAP
X
67 MNCN MEDIA NUSANTARA CITRA TBK TETAP
X X
66 MLPL MULTIPOLAR TBK TETAP
X
X Ket: Kriteria sampel dapat dilihat pada halaman 52
Jumlah Obligasi Perusahaan Sampel NO SAMPEL PERUSAHAAN TOTAL OBLIGASI AKHIR TAHUN TOTAL OBLIGASI KODE SAHAM NAMA PERUSAHAAN 2012 2013 2014
18
6
2
2
2
15 MDLN MODERNLAND REALTY LTD TBK
18
8
4
6
14 MAPI MITRA ADIPERKASA TBK
7
7
6
5
13 JSMR JASA MARGA (PERSERO) TBK
6
2
2
2
12 JPFA JAPFA COMFEED INDONESIA TBK
40
16
16 PNBN BANK PAN INDONESIA TBK
6
13
2
57 62 177 6*: kriteria sampel: Obligasi tidak termasuk Obligasi Syariah .
58
6 TOTAL OBLIGASI SYARIAH PER AKHIR TAHUN (9) (7) (10) (26) TOTAL SAMPEL OBLIGASI PERUSAHAAN
2
2
2
20 TLKM TELEKOMUNIKASI INDONESIA (PERSERO) TBK
6
2
2
19 SSIA SURYA SEMESTA INTERNUSA TBK
5
8
4
2
2
18 SMRA SUMMARECON AGUNG TBK
6
2
2
2
17 SIMP SALIM IVOMAS TBK
18
11
1 AKRA AKR CORPORINDO TBK
2
1
1
2
2
5 BDMN BANK TABUNGAN NEGARA (PERSERO) TBK
17
5
6
6
4 BBTN BANK TABUNGAN NEGARA (PERSERO) TBK
3
1
6 BJBR BANK PEMBANGUNAN JAWA BARAT & BANTEN
1
3 BBKP BANK BUKOPIN TBK
12
5
4
3
2 APLN AGUNG PODOMORO LAND TBK
6
2
2
5
4
11 ISAT
9 BWPT BW PLANTATIONS TBK
6
2
2
2
INDOFOOD SUKSES MAKMUR TBK
10 INDF
3
1
1
1
6
4
2
2
2
8 BMTR GLOBAL MEDIACOM TBK
3
1
1
1
7 BMRI BANK MANDIRI (PERSERO) TBK
10
2
INDOSAT TBK
Lampiran 3:
Daftar Sampel Obligasi Perusahaan (2012-2014) KODE OBLIGASI KODE SAHAM NAMA PERUSAHAAN TAHUN OBLIGASI
001 AKRA AKR CORPORINDO 2012 BOND I SERIES A YEAR 2012 002 2012 BOND I SERIES B YEAR 2012 003 2013 BOND I SERIES A YEAR 2012 004 2013 BOND I SERIES B YEAR 2012 005 2014 BOND I SERIES A YEAR 2012 006 2014 BOND I SERIES B YEAR 2012
007 APLN AGUNG PODOMORO LAND TBK 2012 BOND I SERIES A YEAR 2011 008 2012 BOND I SERIES B YEAR 2011 009 2012 BOND II YEAR 2012 010 2013 BOND I SERIES A YEAR 2011 011 2013 BOND I SERIES B YEAR 2011 012 2013 BOND II YEAR 2012 013 2013 SHELF REGISTRATION BOND I PHASE I YEAR 2013 014 2014 OBLIGASI I SERI B TAHUN 2011 015 2014 OBLIGASI II TAHUN 2012 016 2014 OBLIGASI BERKELANJUTAN I TAHAP I TAHUN 2013 017 2014 OBLIGASI BERKELANJUTAN I TAHAP II TAHUN 2014 018 2014 OBLIGASI BERKELANJUTAN I TAHAP III TAHUN 2014
019 BBKP BANK BUKOPIN TBK
2012 SHELF REGISTRATION SUBORDINATED BOND I PHASE I YEAR 2012 020 2013 SHELF REGISTRATION SUBORDINATED BOND I PHASE I YEAR 2012 021 2014 SHELF REGISTRATION SUBORDINATED BOND I PHASE I YEAR 2012
022 BBTN BANK TABUNGAN NEGARA
(PERSERO) 2012 BOND XII YEAR 2006 023 2012 BOND XIII SERIES B YEAR 2009 024 2012 BOND XIII SERIES C YEAR 2009
025 TBK 2012 BOND XIV YEAR 2010 026 2012 BOND XV YEAR 2011 027 2012 SHELF REGISTRATION BOND I PHASE I YEAR 2012 028 2013 BOND XII YEAR 2006 029 2013 BOND XIII SERIES C YEAR 2009 030 2013 BOND XIV YEAR 2010 031 2013 BOND XV YEAR 2011 032 2013 SHELF REGISTRATION BOND I PHASE I YEAR 2012 033 2013 SHELF REGISTRATION BOND I PHASE II YEAR 2013 034 2014 BOND XII YEAR 2006 035 2014 BOND XIV YEAR 2010 036 2014 BOND XV YEAR 2011 037 2014 SHELF REGISTRATION BOND I PHASE I YEAR 2012 038 2014 SHELF REGISTRATION BOND I PHASE II YEAR 2013 039
BDMN BANK DANAMON
INDONESIA TBK 2012 BOND II SERIES A YEAR 2010 040 2012 BOND II SERIES B YEAR 2010 041 2013 BOND II SERIES A YEAR 2010 (MATURED) 042 2013 BOND II SERIES B YEAR 2010 043 2014 BOND II SERIES B YEAR 2010 044
BJBR BANK PEMBANGUN AN JAWA BARAT &
BANTEN 2012 BOND VI SERIES B YEAR 2009 045 2012 BOND VII SERIES A YEAR 2011 046 2012 BOND VII SERIES B YEAR 2011 047 2012 BOND VII SERIES C YEAR 2011 048 2013 BOND VI SERIES B YEAR 2009 049 2013 BOND VII SERIES A YEAR 2011 050 2013 BOND VII SERIES B YEAR 2011 051 2013 BOND VII SERIES C YEAR 2011 052 2014 BOND VII SERIES B YEAR 2011 053 2014 BOND VII SERIES C YEAR 2011
054 BMRI BANK MANDIRI
(PERSERO) TBK 2012 SUB ORDINATED BOND I YEAR 2009 055 2013 SUB ORDINATED BOND I YEAR 2009 056 2014 OBLIGASI SUBORDINASI I TAHUN 2009
057 BMTR GLOBAL MEDIACOM TBK 2012 BOND I SERIES A YEAR 2012 058 2012 BOND I SERIES B YEAR 2012 059 2013 BOND I SERIES A YEAR 2012 060 2013 BOND I SERIES B YEAR 2012 061 2014 BOND I SERIES A YEAR 2012 062 2014 BOND I SERIES B YEAR 2012
063 BWPT BW PLANTATIONS TBK 2012 BOND I YEAR 2010 064 2013 BOND I YEAR 2010 065 2014 OBLIGASI I TAHUN 2010
066
INDF
INDOFOOD SUKSES MAKMUR.. 2012 BOND V YEAR 2008 067 2012 BOND VI YEAR 068 2013 BOND V YEAR 2009 069 2013 BOND VI YEAR 2012 070 2014 BOND VI YEAR 2012 071 2014 BOND VII YEAR 2014 072
ISAT
INDOSAT TBK 2012 BOND V SERIES A YEAR 2007 073 2012 BOND V SERIES B YEAR 2007 074 2012 BOND VI SERIES A YEAR 2008 075 2012 BOND VI SERIES B YEAR 2008 076 2012 BOND VII SERIES A YEAR 2009 077 2012 BOND VII SERIES B YEAR 2009 078 2012 BOND VIII SERIES A YEAR 2012 079 2012 BOND VIII SERIES B YEAR 2012 080 2013 BOND V SERIES A YEAR 2007 081 2013 BOND V SERIES B YEAR 2007 082 2013 BOND VI SERIES B YEAR 2008
083 2013 BOND VII SERIES A YEAR 2009 084 2013 BOND VII SERIES B YEAR 2009 085 2013 BOND VIII SERIES A YEAR 2012 086 2013 BOND VIII SERIES B YEAR 2012 087 2014 BOND V SERIES B YEAR 2007 088 2014 BOND VI SERIES B YEAR 2008 089 2014 BOND VII SERIES A YEAR 2009 (jatuh tempo) 090 2014 BOND VII SERIES B YEAR 2009 091 2014 BOND VIII SERIES A YEAR 2012 092 2014 BOND VIII SERIES B YEAR 2012 093 2014 SHELF REGISTRATION BOND I PHASE I SERIES A YEAR 2014 094 2014 SHELF REGISTRATION BOND I PHASE I SERIES B YEAR 2014 095 2014 SHELF REGISTRATION BOND I PHASE I SERIES C YEAR 2014 096 2014 SHELF REGISTRATION BOND I PHASE I SERIES D YEAR 2014 097
JPFA JAPFA COMFEED
INDONESIA TBK 2012 SHELF REGISTRATION BOND I PHASE I YEAR 2012 098 2012 SHELF REGISTRATION BOND I PHASE II YEAR 2012 099 2013 SHELF REGISTRATION BOND I PHASE I YEAR 2012 100 2013 SHELF REGISTRATION BOND I PHASE II YEAR 2012 101 2014 SHELF REGISTRATION BOND I PHASE I YEAR 2012 102 2014 SHELF REGISTRATION BOND I PHASE II YEAR 2012 103
JSMR JASA MARGA (PERSERO)
TBK 2012 BOND XI SERIES P YEAR 2003 104 2012 BOND XII SERIES Q YEAR 2006 105 2012 BOND XIII SERIES R YEAR 2007 106 2012 BOND XIV SERIES JM-10 YEAR 2010 107 2012 BOND I SERIES JM-10 YEAR 2010 108 2013 BOND XII SERIES Q YEAR 2006 109 2013 BOND XIII SERIES R YEAR 2007 110 2013 BOND XIV SERIES JM-10 YEAR 2010 111 2013
SHELF REGISTRATION BOND I PHASE I SERIES S SERIES A YEAR 2013
112 2013 SHELF REGISTRATION BOND I PHASE I SERIES S SERIES B YEAR 2013 113 2013 SHELF REGISTRATION BOND I PHASE I SERIES S SERIES C YEAR 2013 114 2014 BOND XII SERIES Q YEAR 2006
115 2014 BOND XIII SERIES R YEAR 2007 116 2014 BOND XIV SERIES JM-10 YEAR 2010 117 2014
SHELF REGISTRATION BOND I PHASE I SERIES S SERIES A YEAR 2013 (matured) 118 2014
SHELF REGISTRATION BOND I PHASE I SERIES S SERIES B YEAR 2013 119 2014 SHELF REGISTRATION BOND I PHASE I SERIES S SERIES C YEAR 2013 120 2014 SHELF REGISTRATION BOND I PHASE I SERIES T YEAR 2014
121 MAPI MITRA ADIPERKASA TBK
2012 BOND I SERIES A YEAR 2009 (matured) 122 2012 BOND I SERIES B YEAR 2009 123 2012 SHELF REGISTRATION BOND I PHASE I SERIES A YEAR 2012 124 2012 SHELF REGISTRATION BOND I PHASE I SERIES B YEAR 2012 125 2013 BOND I SERIES B YEAR 2009 126 2013 SHELF REGISTRATION BOND I PHASE I SERIES A YEAR 2012 127 2013 SHELF REGISTRATION BOND I PHASE I SERIES B YEAR 2012 128 2014 BOND I SERIES B YEAR 2009 (matured) 129 2014 SHELF REGISTRATION BOND I PHASE I SERIES A YEAR 2012 130 2014 SHELF REGISTRATION BOND I PHASE I SERIES B YEAR 2012 131 2014 SHELF REGISTRATION BOND I PHASE II SERIES A YEAR 2014 132 2014 SHELF REGISTRATION BOND I PHASE II SERIES B YEAR 2014 133 2014 SHELF REGISTRATION BOND I PHASE III SERIES A YEAR 2014 134 2014 SHELF REGISTRATION BOND I PHASE III SERIES B YEAR 2014 135
MDLN MODERNLAN D REALTY LTD TBK 2012 BOND II YEAR 2012 SERIES A 136 2012 BOND II YEAR 2012 SERIES B 137 2013 BOND II YEAR 2012 SERIES A 138 2013 BOND II YEAR 2012 SERIES B
139 2014 BOND II YEAR 2012 SERIES A 140 2014 BOND II YEAR 2012 SERIES B 141
PNBN BANK PAN
INDONESIA TBK 2012 BOND II SERIES C YEAR 2007 142 2012 BOND III YEAR 2009 143 2012 SUBORDINATED BOND II YEAR 2008 144 2012 BOND IV YEAR 2010 145 2012 SUBORDINATED BOND III YEAR 2010 146 2012 SHELF REGISTRATION BOND I YEAR 2012 147 2012 SHELF REGISTRATION SUB-DEBT I YEARV 2012 148 2013 BOND II SERIES C YEAR 2007 149 2013 BOND III YEAR 2009 150 2013 BOND IV YEAR 2010 151 2013 SUBORDINATED BOND III YEAR 2010 152 2013 SHELF REGISTRATION BOND I YEAR 2012 153 2013 SHELF REGISTRATION SUB-DEBT I YEAR 2012 154 2014 BOND III YEAR 2009 (matured) 155 2014 BOND IV YEAR 2010 156 2014 SUBORDINATED BOND III YEAR 2010 157 2014 SHELF REGISTRATION BOND I YEAR 2012 158 2014 SHELF REGISTRATION SUB-DEBT I YEAR 2012 159
SIMP SALIM
IVOMAS TBK 2012 BOND I YEAR 2010 160 2013 BOND I YEAR 2010 161 2014 BOND I YEAR 2010 (matured) 162
SMRA SUMMARECO N AGUNG TBK 2012 BOND II YEAR 2008 163 2013 SHELF REGISTRATION BOND I PHASE I YEAR 2013 164 2014 SHELF REGISTRATION BOND I PHASE I YEAR 2013 165 2014 SHELF REGISTRATION BOND I PHASE II YEAR 2013 166
SSIA SURYA SEMESTA
INTERNUSA 2012 BOND I SERIES A YEAR 2012 167 2012 BOND I SERIES B YEAR 2012
168 TBK 2013 BOND I SERIES A YEAR 2012 169 2013 BOND I SERIES B YEAR 2012 170 2014 BOND I SERIES A YEAR 2012 171 2014 BOND I SERIES B YEAR 2012 172
TLKM TELEKOMUNIK ASI
INDONESIA (PERSERO)
TBK 2012 BOND II SERIES A YEAR 2010 173 2012 BOND II SERIES B YEAR 2010 174 2013 BOND II SERIES A YEAR 2010 175 2013 BOND II SERIES B YEAR 2010 176 2014 BOND II SERIES A YEAR 2010 177 2014 BOND II SERIES B YEAR 2010
1 AKRA 22,146,669,000 65,491,392,000 8,417,862,992,000 749,941,149,000 711,322,589,000 0.00263 0.00778 0.94850 29.76138
46 PNBN 53,590,000,000 124,755,428,000,000 2,736,366,000,000 2,240,007,000,000 0.00000 0.00043 0.81861 32.45738
34 JPFA 34,270,000,000 73,382,000,000 8,266,417,000,000 872,309,000,000 528,422,000,000 0.00415 0.00888 0.60577 29.74322
35 JPFA 34,431,000,000 113,819,000,000 10,961,464,000,000 1,364,891,000,000 862,933,000,000 0.00314 0.01038 0.63224 30.02541
36 JPFA 13,201,000,000 94,636,000,000 14,917,590,000,000 895,947,000,000 740,069,000,000 0.00088 0.00634 0.82602 30.33356
37 JSMR 422,310,725,000 20,915,890,567,000 1,590,175,158,000 1,285,639,000,000 0.02019 0.00000 0.80849 30.67153
38 JSMR 466,565,928,000 24,753,551,441,000 2,055,256,702,000 1,881,453,323,000 0.01885 0.00000 0.91543 30.83999
39 JSMR 522,668,019,000 28,366,345,328,000 1,714,655,142,000 1,679,519,797,000 0.01843 0.00000 0.97951 30.97622
40 MAPI 38,275,016,000 34,684,338,000 4,415,342,528,000 484,571,847,000 134,537,723,000 0.00867 0.00786 0.27764 29.11611
41 MAPI 45,582,833,000 27,131,554,000 5,990,586,903,000 597,637,801,000 103,822,055,000 0.00761 0.00453 0.17372 29.42121
42 MAPI 56,179,485,000 18,433,099,000 7,808,299,570,000 485,106,683,000 158,868,249,000 0.00719 0.00236 0.32749 29.68621
43 MDLN 111,720,396 27,911,533 2,526,029,716,477 98,215,038,211 7,700,202,725 0.00004 0.00001 0.07840 28.55767
44 MDLN 4,601,227,700 4,591,920,046,013 311,607,099,170 8,141,300,800 0.00000 0.00100 0.02613 29.15532
45 MDLN 89,079,023,215 165,619,322 9,647,813,079,565 2,548,597,657,571 9,479,606,831 0.00923 0.00002 0.00372 29.89775
47 PNBN 96,958,000,000 148,792,615,000,000 3,042,464,000,000 2,716,787,000,000 0.00000 0.00065 0.89296 32.63357
32 ISAT 1,684,270,000,000 100,639,000,000 55,225,061,000,000 461,618,000,000 1,117,666,000,000 0.03050 0.00182 2.42119 31.64244
48 PNBN 209,845,000,000 164,055,578,000,000 3,252,163,000,000 2,895,606,000,000 0.00000 0.00128 0.89036 32.73123
49 SIMP 604,772,000,000 472,988,000,000 25,510,399,000,000 2,911,994,000,000 850,049,000,000 0.02371 0.01854 0.29191 30.87011
50 SIMP 546,826,000,000 657,095,000,000 26,574,461,000,000 2,012,037,000,000 1,099,779,000,000 0.02058 0.02473 0.54660 30.91097
51 SIMP 508,795,000,000 907,860,000,000 28,065,121,000,000 934,368,000,000 799,576,000,000 0.01813 0.03235 0.85574 30.96555
52 SMRA 1,460,610,000 4,762,822,000 8,099,174,681,000 530,915,731,000 8,361,654,000 0.00018 0.00059 0.01575 29.72278
53 SMRA 1,364,521,000 9,260,769,000 10,876,386,685,000 986,394,703,000 9,651,855,000 0.00013 0.00085 0.00978 30.01762
54 SMRA 1,156,949,000 11,833,903,000 13,659,136,825,000 1,319,424,341,000 9,906,209,000 0.00008 0.00087 0.00751 30.24543
55 SSIA 34,257,723,092 12,971,283,869 2,937,938,049,768 385,089,514,791 -11,361,274,708 0.01166 0.00442 -0.02950 28.70873
56 SSIA 38,818,238,166 15,213,438,312 4,854,633,414,808 877,962,947,639 -21,117,991,129 0.00800 0.00313 -0.02405 29.21095
57 SSIA 42,220,615,691 16,967,982,701 5,814,435,113,331 906,928,927,108 -80,946,465,876 0.00726 0.00292 -0.08925 29.39136
58 TLKM 3,794,000,000,000 67,000,000,000 103,054,000,000,000 20,857,000,000,000 3,568,000,000,000 0.03682 0.00065 0.17107 32.26627
59 TLKM 3,059,000,000,000 89,000,000,000 111,369,000,000,000 24,228,000,000,000 6,628,000,000,000 0.02747 0.00080 0.27357 32.34387
60 TLKM 3,004,000,000,000 82,000,000,000 127,951,000,000,000 27,149,000,000,000 4,240,000,000,000 0.02348 0.00064 0.15618 32.48267
LOG NATURAL TOTAL ASET NO KODE SAHAM KEWAJIBAN PAJAK TANGGUHAN AKTIVA PAJAK TANGGUHAN TOTAL ASET LABA AKUNTANSI LABA FISKAL KEWAJIBAN PAJAK TANGGUHAN PER TOTAL ASET ASET PAJAK TANGGUHAN PER TOTAL ASET LABA FISKAL PER LABA AKUNTANSI
33 ISAT 893,285,000,000 96,075,000,000 54,520,891,000,000 -3,333,837,000,000 179,248,000,000 0.01638 0.00176 -0.05377 31.62961
31 ISAT 1,956,352,000,000 113,812,000,000 53,233,012,000,000 1,331,357,000,000 461,024,000,000 0.03675 0.00214 0.34628 31.60570
2 AKRA 27,891,824,000 70,087,745,000 11,787,524,999,000 809,682,380,000 775,277,795,000 0.00237 0.00595 0.95751 30.09806
15 BDMN 347,424,000,000 1,022,111,000,000 184,237,348,000,000 5,530,213,000,000 3,123,871,000,000 0.00189 0.00555 0.56487 32.84725
3 AKRA 56,742,590,000 103,134,210,000 14,633,141,381,000 733,052,865,000 515,891,377,000 0.00388 0.00705 0.70376 30.31431
4 APLN 2,019,389,000 10,383,820,997,000 888,230,223,000 1,001,363,444,000 0.00000 0.00019 1.12737 29.97127
5 APLN 83,071,000 5,873,750,000 15,195,642,352,000 1,097,546,731,000 1,040,109,072,000 0.00001 0.00039 0.94767 30.35203
6 APLN 170,219,000 29,277,608,000 19,679,908,990,000 1,117,175,519,000 1,081,006,928,000 0.00001 0.00149 0.96762 30.61062
7 BBKP 73,398,000,000 57,183,463,000,000 940,404,000,000 905,883,000,000 0.00000 0.00128 0.96329 31.67729
8 BBKP 74,338,000,000 65,889,830,000,000 1,059,370,000,000 1,096,448,000,000 0.00000 0.00113 1.03500 31.81901
9 BBKP 67,198,000,000 69,457,663,000,000 1,193,605,000,000 1,132,298,000,000 0.00000 0.00097 0.94864 31.87174
10 BBTN 58,188,000,000 89,121,459,000,000 1,522,260,000,000 1,571,342,000,000 0.00000 0.00065 1.03224 32.12102
11 BBTN 45,009,000,000 111,748,593,000,000 1,863,202,000,000 1,547,808,000,000 0.00040 0.00000 0.83072 32.34727
12 BBTN 152,777,000,000 131,169,730,000,000 2,140,771,000,000 1,721,290,000,000 0.00116 0.00000 0.80405 32.50751
13 BDMN 403,744,000,000 965,922,000,000 142,292,206,000,000 4,551,581,000,000 1,939,584,000,000 0.00284 0.00679 0.42613 32.58890
14 BDMN 400,644,000,000 903,123,000,000 155,791,308,000,000 5,486,679,000,000 2,920,076,000,000 0.00257 0.00580 0.53221 32.67954
16 BJBR 37,174,000,000 58,448,658,000,000 1,319,816,000,000 1,347,917,000,000 0.00000 0.00064 1.02129 31.69917
30 INDF 1,278,384,000,000 1,249,370,000,000 78,092,789,000,000 4,666,958,000,000 179,248,000,000 0.01637 0.01600 0.03841 31.98892
17 BJBR 32,650,000,000 3,635,000,000 70,840,878,000,000 1,512,499,000,000 1,231,407,000,000 0.00046 0.00005 0.81415 31.89146
18 BJBR 23,971,000,000 5,819,000,000 70,958,233,000,000 1,752,879,000,000 1,877,238,000,000 0.00034 0.00008 1.07095 31.89311
19 BMRI 3,800,412,000,000 551,891,704,000,000 16,512,035,000,000 13,095,534,000,000 0.00000 0.00689 0.79309 33.94437
20 BMRI 3,966,613,000,000 635,618,708,000,000 20,504,268,000,000 19,531,694,000,000 0.00000 0.00624 0.95257 34.08562
21 BMRI 4,322,498,000,000 733,099,762,000,000 24,061,837,000,000 22,643,911,000,000 0.00000 0.00590 0.94107 34.22830
22 BMTR 125,843,000,000 86,385,000,000 15,111,603,000,000 1,596,535,000,000 23,942,000,000 0.00833 0.00572 0.01500 30.34648
23 BMTR 128,860,000,000 68,126,000,000 19,995,526,000,000 2,561,391,000,000 153,446,000,000 0.00644 0.00341 0.05991 30.62653
24 BMTR 13,841,000,000 101,199,000,000 21,069,471,000,000 1,511,463,000,000 18,096,000,000 0.00066 0.00480 0.01197 30.67885
25 BWPT 5,605,763,000 18,205,883,000 3,589,031,806,000 429,924,860,000 74,106,357,000 0.00156 0.00507 0.17237 28.90890
26 BWPT 27,102,816,000 40,892,643,000 4,912,982,787,000 351,413,724,000 74,232,975,000 0.00552 0.00832 0.21124 29.22290
27 BWPT 33,509,510,000 62,169,187,000 6,200,427,308,000 254,896,273,000 -32,558,376,000 0.00540 0.01003 -0.12773 29.45564
28 INDF 1,470,720,000,000 669,810,000,000 53,715,950,000,000 6,352,389,000,000 461,024,000,000 0.02738 0.01247 0.07257 31.61473
29 INDF 1,362,434,000,000 904,782,000,000 59,389,405,000,000 6,319,960,000,000 1,117,666,000,000 0.02294 0.01523 0.17685 31.71514
Lampiran 4 Hasil Tabulasi Data KODE OBLIGASI PERINGKAT RATING LPDT LNDT LTB STB ASSETS 001 AA- 15 1 29.76138 002 AA- 15 1 29.76138 003 AA- 15 1 30.09806 004 AA- 15 1 30.09806 005 AA- 15 1 30.31431 006 AA- 15 1 30.31431 007 A 13 1 29.97127 008 A 13 1 29.97127 009 A 13 1 29.97127 010 A
13 30.35203 011 A
13 30.35203 012 A
13 30.35203 013 A
13 30.35203 014 A
13 1 30.61062 015 A 13 1 30.61062 016 A 13 1 30.61062 017 A 13 1 30.61062 018 A 13 1 30.61062 019 A 13 1 31.67729 020 A 13 1 31.81901 021 A 13 1 31.87174 022 AA 16 1 32.12102 023 AA 16 1 32.12102 024 AA 16 1 32.12102 025 AA 16 1 32.12102 026 AA 16 1 32.12102 027 AA 16 1 32.12102 028 AA
16 32.34727 029 AA
16 32.34727 030 AA
16 32.34727 031 AA
16 32.34727 032 AA
16 32.34727 033 AA
16 32.34727 034 AA
16 32.50751 035 AA
16 32.50751
056 AA+
14 30.33356 103 AA
1 1 31.64244 081 AA+
17
1 1 31.64244 082 AA+
17
1 1 31.64244 083 AA+
17
1 1 31.64244 084 AA+
17
1 1 31.64244 085 AA+
17
1 1 31.64244 086 AA+
17
1 1 31.64244 087 AAA 18 1 31.62961 088 AAA 18 1 31.62961 089 AAA 18 1 31.62961 090 AAA 18 1 31.62961 091 AAA 18 1 31.62961 092 AAA 18 1 31.62961 093 AAA 18 1 31.62961 094 AAA 18 1 31.62961 095 AAA 18 1 31.62961 096 AAA 18 1 31.62961 097 A 13 1 29.74322 098 A 13 1 29.74322 099 A+ 14 1 30.02541 100 A+ 14 1 30.02541 101 A+
14 30.33356 102 A+
16
1 31.60570 080 AA+
1 30.67153 104 AA
16
1 30.67153 105 AA
16
1 30.67153 106 AA
16
1 30.67153 107 AA
16
1 30.67153 108 AA
16
1 30.83999 109 AA
16
1 30.83999 110 AA
16
17
17
17 34.22830
17
057 A+
14 1 30.34648 058 A+ 14 1 30.34648 059 A+
14 30.62653 060 A+
14 30.62653 061 A+
14 1 30.67885 062 A+ 14 1 30.67885 063
A-
12 28.90890 064 BBB+
11 1 29.22290 065 BBB+
11
1 1 29.45564 066 AA+
17
1 1 31.61473 067 AA+
17
1 1 31.61473 068 AA+
1 1 31.71514 069 AA+
1 31.60570 079 AA+
17
17
1 31.60570 078 AA+
17
1 31.60570 077 AA+
17
1 31.60570 076 AA+
1 31.60570 075 AA+
17
17
1 31.60570 074 AA+
17
1 31.60570 073 AA+
17
1 1 31.71514 070 AA+ 17 1 31.98892 071 AA+ 17 1 31.98892 072 AA+
1 30.83999
111 AA
16 32.63357 149 AA
16 32.73123 155 AA-
15 32.63357 154 AA
16 32.63357 153 AA-
15 32.63357 152 AA
16 32.63357 151 AA-
16 32.63357 150 AA
15 32.45738 148 AA
15 32.73123 157 AA-
16 32.45738 147 AA-
15 32.45738 146 AA
16 32.45738 145 AA-
15 32.45738 144 AA
16 32.45738 143 AA-
16 32.45738 142 AA
15 32.73123 156 AA-
15 32.73123 158 AA-
12 1 29.15532 138 A-
18
18
1 32.48267 177 AAA
18
1 32.34387 176 AAA
18
1 32.34387 175 AAA
1 32.26627 174 AAA
15 32.73123 159 AA
18
1 32.26627 173 AAA
18
1 1 30.91097 161 AA 16 1 30.96555 162 A+ 14 1 29.72278 163 A+ 14 1 30.01762 164 A+ 14 1 30.24543 165 A+ 14 1 30.24543 166 A 13 1 28.70873 167 A 13 1 28.70873 168 A 13 1 29.21095 169 A 13 1 29.21095 170 A 13 1 29.39136 171 A 13 1 29.39136 172 AAA
16
1 1 30.87011 160 AA
16
12 1 29.15532 139 A 12 1 29.89775 140 A 12 1 29.89775 141 AA
A-
16
1 1 30.97622 115 AA
1 1 30.97622 118 AA
16
1 1 30.97622 117 AA
16
1 1 30.97622 116 AA
16
16
1 1 30.97622 119 AA
1 30.83999 114 AA
16
1 30.83999 113 AA
16
112 AA
1 30.83999
16
16
12 28.55767 137
15 29.68621 132 AA-
A-
12 28.55767 136
A-
15 29.68621 135
15 29.68621 134 AA-
15 29.68621 133 AA-
15 29.68621 131 AA-
1 1 30.97622 120 AA
15 29.68621 130 AA-
15 29.68621 129 AA-
15 29.42121 128 AA-
15 29.42121 127 AA-
15 29.42121 126 AA-
1 1 30.97622 121 AA- 15 1 29.11611 122 AA- 15 1 29.11611 123 AA- 15 1 29.11611 124 AA- 15 1 29.11611 125 AA-
16
1 32.48267
058 TLKM 2011 3,794,000,000,000 103,054,000,000,000 0.03682
1 031
ISAT 2011 1,956,352,000,000 53,233,012,000,000 0.03675
1 032
ISAT 2012 1,684,270,000,000 55,225,061,000,000 0.03050
1 059 TLKM 2012 3,059,000,000,000 111,369,000,000,000 0.02747 1 028
INDF 2011 1,470,720,000,000 53,715,950,000,000 0.02738
1 049 SIMP 2011 604,772,000,000 25,510,399,000,000 0.02371 1 060 TLKM 2013 3,004,000,000,000 127,951,000,000,000 0.02348 1 029
INDF 2012 1,362,434,000,000 59,389,405,000,000 0.02294
1 050 SIMP 2012 546,826,000,000 26,574,461,000,000 0.02058 1 037 JSMR 2011 422,310,725,000 20,915,890,567,000 0.02019 1 038 JSMR 2012 466,565,928,000 24,753,551,441,000 0.01885 1 039 JSMR 2013 522,668,019,000 28,366,345,328,000 0.01843 1 051 SIMP 2013 508,795,000,000 28,065,121,000,000 0.01813
033
ISAT 2013 893,285,000,000 54,520,891,000,000 0.01638 030
INDF 2013 1,278,384,000,000 78,092,789,000,000 0.01637 055 SSIA 2011 34,257,723,092 2,937,938,049,768 0.01166 045 MDLN 2013 89,079,023,215 9,647,813,079,565 0.00923 040 MAPI 2011 38,275,016,000 4,415,342,528,000 0.00867 022 BMTR 2011 125,843,000,000 15,111,603,000,000 0.00833 056 SSIA 2012 38,818,238,166 4,854,633,414,808 0.00800 041 MAPI 2012 45,582,833,000 5,990,586,903,000 0.00761 057 SSIA 2013 42,220,615,691 5,814,435,113,331 0.00726 042 MAPI 2013 56,179,485,000 7,808,299,570,000 0.00719 023 BMTR 2012 128,860,000,000 19,995,526,000,000 0.00644 026 BWPT 2012 27,102,816,000 4,912,982,787,000 0.00552 027 BWPT 2013 33,509,510,000 6,200,427,308,000 0.00540 034 JPFA 2011 34,270,000,000 8,266,417,000,000 0.00415 003 AKRA 2013 56,742,590,000 14,633,141,381,000 0.00388 035 JPFA 2012 34,431,000,000 10,961,464,000,000 0.00314 013 BDMN 2011 403,744,000,000 142,292,206,000,000 0.00284 001 AKRA 2011 22,146,669,000 8,417,862,992,000 0.00263 014 BDMN 2012 400,644,000,000 155,791,308,000,000 0.00257 002 AKRA 2012 27,891,824,000 11,787,524,999,000 0.00237 015 BDMN 2013 347,424,000,000 184,237,348,000,000 0.00189 025 BWPT 2011 5,605,763,000 3,589,031,806,000 0.00156 012 BBTN 2013 152,777,000,000 131,169,730,000,000 0.00116 036 JPFA 2013 13,201,000,000 14,917,590,000,000 0.00088 024 BMTR 2013 13,841,000,000 21,069,471,000,000 0.00066 017 BJBR 2012 32,650,000,000 70,840,878,000,000 0.00046 011 BBTN 2012 45,009,000,000 111,748,593,000,000 0.00040 018 BJBR 2013 23,971,000,000 70,958,233,000,000 0.00034 052 SMRA 2011 1,460,610,000 8,099,174,681,000 0.00018 053 SMRA 2012 1,364,521,000 10,876,386,685,000 0.00013 054 SMRA 2013 1,156,949,000 13,659,136,825,000 0.00008 043 MDLN 2011 111,720,396 2,526,029,716,477 0.00004 006 APLN 2013 170,219,000 19,679,908,990,000 0.00001 005 APLN 2012 83,071,000 15,195,642,352,000 0.00001 004 APLN 2011 10,383,820,997,000 0.00000 007 BBKP 2011 57,183,463,000,000 0.00000 008 BBKP 2012 65,889,830,000,000 0.00000 009 BBKP 2013 69,457,663,000,000 0.00000 010 BBTN 2011 89,121,459,000,000 0.00000 016 BJBR 2011 58,448,658,000,000 0.00000 019 BMRI 2011 551,891,704,000,000 0.00000 020 BMRI 2012 635,618,708,000,000 0.00000 021 BMRI 2013 733,099,762,000,000 0.00000 044 MDLN 2012 4,591,920,046,013 0.00000 046 PNBN 2011 124,755,428,000,000 0.00000 047 PNBN 2012 148,792,615,000,000 0.00000 048 PNBN 2013 164,055,578,000,000 0.00000
LPDT* KODE OBLIGASI KODE SAHAM KEWAJIBAN PAJAK TANGGUHAN TOTAL ASET KEWAJIBAN PAJAK TANGGUHAN PER TOTAL TAHUN
LPDT*
- "1"=highest LPDT,"0"other
051 SIMP 2013 907,860,000,000 28,065,121,000,000 0.03235
1 050 SIMP 2012 657,095,000,000 26,574,461,000,000 0.02473 1 049 SIMP 2011 472,988,000,000 25,510,399,000,000 0.01854 1 030
INDF 2013 1,249,370,000,000 78,092,789,000,000 0.01600
1 029
INDF 2012 904,782,000,000 59,389,405,000,000 0.01523
1 028
INDF 2011 669,810,000,000 53,715,950,000,000 0.01247
1 035 JPFA 2012 113,819,000,000 10,961,464,000,000 0.01038 1 027 BWPT 2013 62,169,187,000 6,200,427,308,000 0.01003 1 034 JPFA 2011 73,382,000,000 8,266,417,000,000 0.00888 1 026 BWPT 2012 40,892,643,000 4,912,982,787,000 0.00832 1 040 MAPI 2011 34,684,338,000 4,415,342,528,000 0.00786 1 001 AKRA 2011 65,491,392,000 8,417,862,992,000 0.00778 1 003 AKRA 2013 103,134,210,000 14,633,141,381,000 0.00705
019 BMRI 2011 3,800,412,000,000 551,891,704,000,000 0.00689 013 BDMN 2011 965,922,000,000 142,292,206,000,000 0.00679 036 JPFA 2013 94,636,000,000 14,917,590,000,000 0.00634 020 BMRI 2012 3,966,613,000,000 635,618,708,000,000 0.00624 002 AKRA 2012 70,087,745,000 11,787,524,999,000 0.00595 021 BMRI 2013 4,322,498,000,000 733,099,762,000,000 0.00590 014 BDMN 2012 903,123,000,000 155,791,308,000,000 0.00580 022 BMTR 2011 86,385,000,000 15,111,603,000,000 0.00572 015 BDMN 2013 1,022,111,000,000 184,237,348,000,000 0.00555 025 BWPT 2011 18,205,883,000 3,589,031,806,000 0.00507 024 BMTR 2013 101,199,000,000 21,069,471,000,000 0.00480 041 MAPI 2012 27,131,554,000 5,990,586,903,000 0.00453 055 SSIA 2011 12,971,283,869 2,937,938,049,768 0.00442 023 BMTR 2012 68,126,000,000 19,995,526,000,000 0.00341 056 SSIA 2012 15,213,438,312 4,854,633,414,808 0.00313 057 SSIA 2013 16,967,982,701 5,814,435,113,331 0.00292 042 MAPI 2013 18,433,099,000 7,808,299,570,000 0.00236 031
ISAT 2011 113,812,000,000 53,233,012,000,000 0.00214 032
ISAT 2012 100,639,000,000 55,225,061,000,000 0.00182 033
ISAT 2013 96,075,000,000 54,520,891,000,000 0.00176 006 APLN 2013 29,277,608,000 19,679,908,990,000 0.00149 007 BBKP 2011 73,398,000,000 57,183,463,000,000 0.00128 048 PNBN 2013 209,845,000,000 164,055,578,000,000 0.00128 008 BBKP 2012 74,338,000,000 65,889,830,000,000 0.00113 044 MDLN 2012 4,601,227,700 4,591,920,046,013 0.00100 009 BBKP 2013 67,198,000,000 69,457,663,000,000 0.00097 054 SMRA 2013 11,833,903,000 13,659,136,825,000 0.00087 053 SMRA 2012 9,260,769,000 10,876,386,685,000 0.00085 059 TLKM 2012 89,000,000,000 111,369,000,000,000 0.00080 010 BBTN 2011 58,188,000,000 89,121,459,000,000 0.00065 047 PNBN 2012 96,958,000,000 148,792,615,000,000 0.00065 058 TLKM 2011 67,000,000,000 103,054,000,000,000 0.00065 060 TLKM 2013 82,000,000,000 127,951,000,000,000 0.00064 016 BJBR 2011 37,174,000,000 58,448,658,000,000 0.00064 052 SMRA 2011 4,762,822,000 8,099,174,681,000 0.00059 046 PNBN 2011 53,590,000,000 124,755,428,000,000 0.00043 005 APLN 2012 5,873,750,000 15,195,642,352,000 0.00039 004 APLN 2011 2,019,389,000 10,383,820,997,000 0.00019 018 BJBR 2013 5,819,000,000 70,958,233,000,000 0.00008 017 BJBR 2012 3,635,000,000 70,840,878,000,000 0.00005 045 MDLN 2013 165,619,322 9,647,813,079,565 0.00002 043 MDLN 2011 27,911,533 2,526,029,716,477 0.00001 011 BBTN 2012 111,748,593,000,000 0.00000 012 BBTN 2013 131,169,730,000,000 0.00000 037 JSMR 2011 20,915,890,567,000 0.00000 038 JSMR 2012 24,753,551,441,000 0.00000 039 JSMR 2013 28,366,345,328,000 0.00000
LNDT*
LNDT* KODE OBLIGASI KODE SAHAM TAHUN AKTIVA PAJAK TANGGUHAN TOTAL ASET LNDT
- "1"=highest LPDT,"0"other
032
ISAT 2012 461,618,000,000 1,117,666,000,000 2.42119
1 004 APLN 2011 888,230,223,000 1,001,363,444,000 1.12737 1 018 BJBR 2013 1,752,879,000,000 1,877,238,000,000 1.07095 1 008 BBKP 2012 1,059,370,000,000 1,096,448,000,000 1.03500 1 010 BBTN 2011 1,522,260,000,000 1,571,342,000,000 1.03224 1 016 BJBR 2011 1,319,816,000,000 1,347,917,000,000 1.02129 1 039 JSMR 2013 1,714,655,142,000 1,679,519,797,000 0.97951 1 006 APLN 2013 1,117,175,519,000 1,081,006,928,000 0.96762 1 007 BBKP 2011 940,404,000,000 905,883,000,000 0.96329 1 002 AKRA 2012 809,682,380,000 775,277,795,000 0.95751 1 020 BMRI 2012 20,504,268,000,000 19,531,694,000,000 0.95257 1 009 BBKP 2013 1,193,605,000,000 1,132,298,000,000 0.94864 1 001 AKRA 2011 749,941,149,000 711,322,589,000 0.94850
005 APLN 2012 1,097,546,731,000 1,040,109,072,000 0.94767 021 BMRI 2013 24,061,837,000,000 22,643,911,000,000 0.94107 038 JSMR 2012 2,055,256,702,000 1,881,453,323,000 0.91543 047 PNBN 2012 3,042,464,000,000 2,716,787,000,000 0.89296 048 PNBN 2013 3,252,163,000,000 2,895,606,000,000 0.89036 051 SIMP 2013 934,368,000,000 799,576,000,000 0.85574 011 BBTN 2012 1,863,202,000,000 1,547,808,000,000 0.83072 036 JPFA 2013 895,947,000,000 740,069,000,000 0.82602 046 PNBN 2011 2,736,366,000,000 2,240,007,000,000 0.81861 017 BJBR 2012 1,512,499,000,000 1,231,407,000,000 0.81415 037 JSMR 2011 1,590,175,158,000 1,285,639,000,000 0.80849 012 BBTN 2013 2,140,771,000,000 1,721,290,000,000 0.80405 019 BMRI 2011 16,512,035,000,000 13,095,534,000,000 0.79309 003 AKRA 2013 733,052,865,000 515,891,377,000 0.70376 035 JPFA 2012 1,364,891,000,000 862,933,000,000 0.63224 034 JPFA 2011 872,309,000,000 528,422,000,000 0.60577 015 BDMN 2013 5,530,213,000,000 3,123,871,000,000 0.56487 050 SIMP 2012 2,012,037,000,000 1,099,779,000,000 0.54660 014 BDMN 2012 5,486,679,000,000 2,920,076,000,000 0.53221 013 BDMN 2011 4,551,581,000,000 1,939,584,000,000 0.42613 031
ISAT 2011 1,331,357,000,000 461,024,000,000 0.34628 042 MAPI 2013 485,106,683,000 158,868,249,000 0.32749 049 SIMP 2011 2,911,994,000,000 850,049,000,000 0.29191 040 MAPI 2011 484,571,847,000 134,537,723,000 0.27764 059 TLKM 2012 24,228,000,000,000 6,628,000,000,000 0.27357 026 BWPT 2012 351,413,724,000 74,232,975,000 0.21124 029
INDF 2012 6,319,960,000,000 1,117,666,000,000 0.17685 041 MAPI 2012 597,637,801,000 103,822,055,000 0.17372 025 BWPT 2011 429,924,860,000 74,106,357,000 0.17237 058 TLKM 2011 20,857,000,000,000 3,568,000,000,000 0.17107 060 TLKM 2013 27,149,000,000,000 4,240,000,000,000 0.15618 043 MDLN 2011 98,215,038,211 7,700,202,725 0.07840 028
INDF 2011 6,352,389,000,000 461,024,000,000 0.07257 023 BMTR 2012 2,561,391,000,000 153,446,000,000 0.05991 030
INDF 2013 4,666,958,000,000 179,248,000,000 0.03841 044 MDLN 2012 311,607,099,170 8,141,300,800 0.02613 052 SMRA 2011 530,915,731,000 8,361,654,000 0.01575 022 BMTR 2011 1,596,535,000,000 23,942,000,000 0.01500 024 BMTR 2013 1,511,463,000,000 18,096,000,000 0.01197 053 SMRA 2012 986,394,703,000 9,651,855,000 0.00978 054 SMRA 2013 1,319,424,341,000 9,906,209,000 0.00751 045 MDLN 2013 2,548,597,657,571 9,479,606,831 0.00372 056 SSIA 2012 877,962,947,639 -21,117,991,129 -0.02405 055 SSIA 2011 385,089,514,791 -11,361,274,708 -0.02950 033
ISAT 2013 -3,333,837,000,000 179,248,000,000 -0.05377 057 SSIA 2013 906,928,927,108 -80,946,465,876 -0.08925 027 BWPT 2013 254,896,273,000 -32,558,376,000 -0.12773 KODE
OBLIGASI
LTB*
LTB* KODE SAHAM TAHUN LABA AKUNTANSI LABA FISKAL LTB
- "1"=highest LPDT,"0"other
KODE 027 BWPT 2013 254,896,273,000 -32,558,376,000 -0.12773 1 057 SSIA 2013 906,928,927,108 -80,946,465,876 -0.08925 1 033