Beban amortisasi yang dibebankan pada usaha
adalah sebagai berikut : Amortization expenses charged to operations as follows :
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Beban langsung (Catatan 26) 17.258 11.505 Direct costs (Notes 26)
Beban umum dan administrasi (Catatan 27) 814 375 General and administrative expenses (Notes 27)
Jumlah 18.072 11.880 Total
Manajemen berpendapat bahwa tidak terdapat
kejadian atau perubahan keadaan yang
mengindikasikan penurunan nilai aset tak berwujud pada tanggal pelaporan.
Management believes that there are no events or changes in circumstances which may indicate impairment of intangible assets as of reporting date.
Tidak ada aset tak berwujud yang dijaminkan. There were no intangible assets used as
collateral.
12. ASET KEUANGAN LAINNYA – TIDAK LANCAR 12. OTHER FINANCIAL ASSETS - NONCURRENT
31 Desember / 31 Desember /
December 31, December 31,
2019 2018
Investasi saham 186.457 457 Investment in stock
Perusahaan melalui entitas anak memiliki investasi pada perusahaan pengembang kawasan taman hiburan.
The company through its subsidiaries has investments in theme park developer company.
13. ASET LAIN-LAIN 13. OTHER ASSET
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Aset pengampunan pajak 90.436 90.436 Tax amnesty asset
Jaminan lainnya 1.119 1.100 Others deposit
Jumlah aset lain-lain 91.555 91.536 Total others assets
14. UTANG USAHA 14. TRADE ACCOUNTS PAYABLE
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Pihak berelasi (Catatan 30) 112.812 81.996 Related parties (Note 30)
Pihak ketiga 61.250 28.378 Third Parties
Jumlah utang usaha 174.062 110.374 Total trade payables Seluruh utang usaha dicatat dalam mata uang
Rupiah. All trade accounts payable are recorded in Rupiah.
Tidak ada bunga yang dibebankan pada utang usaha yang belum dibayarkan karena pembayaran masih dilakukan dalam periode kredit normal.
No interest is charged on the trade accounts payable for the outstanding balance because the payments are still made within the normal credit period.
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15. UTANG LAIN-LAIN 15. OTHER ACCOUNTS PAYABLE
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Pihak berelasi - 15 Related parties
Pihak ketiga 2.275 3.820 Third parties
Jumlah 2.275 3.835 Total
Utang lain-lain merupakan liabilitas kepada
kreditur untuk operasional Grup. Other accounts payable represent liabilities to creditor for the Group’s operational.
16. PERPAJAKAN 16. TAXATION
a. Pajak dibayar di muka a. Prepaid tax
31 Desember / 31 Desember /
December 31, December 31,
2019 2018
Pajak pertambahan nilai - bersih 224 2.415 Valued added tax - net
- Pajak 23 1.060 1.290 Article 23
-Jumlah 1.284 3.705 Total
b. Utang pajak b. Taxes payable
31 Desember / 31 Desember /
December 31, December 31,
2019 2018
Pajak penghasilan badan 24.582 20.200 Corporate tax
Pajak penghasilan : Income taxes :
- Pajak 4 (2) 44 40 Article 4 (2)
-- Pajak 21 4.152 4.311 Article 21
-- Pajak 23 738 884 Article 23
-- Pajak 25 3.318 3.192 Article 25
-- Pajak 26 78 15 Article 26
-Pajak pertambahan nilai - bersih 7.076 6.158 Valued added tax - net
Jumlah 39.988 34.800 Total
c. Beban pajak penghasilan c. Income tax expense
31 Desember / 31 Desember /
December 31, December 31,
2019 2018
Pajak kini Current tax
- Perusahaan 884 2.673 The Company
-- Entitas anak 75.740 60.493 Subsidiaries
-Jumlah pajak kini 76.624 63.166 Total current tax
Pajak tangguhan Deferred tax
- Perusahaan 231 (119) The Company
-- Entitas anak 1.164 2.401 Subsidiaries
-Jumlah pajak tangguhan 1.395 2.282 Total deferred tax
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Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan laba fiskal Perusahaan adalah sebagai berikut:
A reconciliation between income before tax per consolidated statements of profit and loss and other comprehensive income and taxable income of the Company is as follows:
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Laba sebelum pajak pada Profit before tax per
laporan laba rugi consolidated statement of
konsolidasian 291.622 277.509 profit or loss
Dikurangi: Less:
Laba sebelum pajak pada Profit before tax of
entitas anak dan eliminasi (309.154) (255.862) subsidiaries and elimination
Laba (rugi) sebelum pajak Profit (loss) before tax
Perusahaan (17.532) 21.647 of the Company
Perbedaan temporer Temporary differences
Depresiasi & Amortisasi (392) (188) Depreciation & Amortization Penyisihan imbalan pasca kerja 172 665 Provision for post-employment benefit
Perbedaan tetap Permanent differences
Kesejahteraan karyawan 1.366 305 Employee allowance
Bunga pinjaman 32.308 - Interest loan
Pendapatan yang dikenakan pajak final (12.385) (11.738) Income subject to final tax
Taksiran laba fiskal periode berjalan 3.537 10.691 Estimated fiscal profit Jumlah beban pajak kini 884 2.673 Total current tax expense
Pajak tangguhan Deferred tax
Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut komersial dengan ketentuan pajak, dengan rincian perhitungan sebagai berikut:
Deferred tax is calculated based on the effect of temporary differences between the carrying amounts of assets and liabilities and their commercial tax bases under the tax laws, with details of the calculation as follows:
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Aset pajak tangguhan - bersih Deferred tax assets - net
Entitas induk Parent entity
Imbalan pasca kerja 257 194 Post employment benefit
Penurunan nilai piutang - 176 Provision for allowance doubtful debt Penyusutan aset tetap (4) - Depreciation of fixed assets Amortisasi aset tak berwujud (141) (47) Amortization of intangible assets
112
323
Entitas anak Subsidiaries
Imbalan pasca kerja 1.613 1.013 Post employment benefit
Penurunan nilai piutang 529 818 Provision for allowance doubtful debt Penyusutan aset tetap 52 12 Depreciation of fixed assets Amortisasi aset tak berwujud (5) (3) Amortization of intangible assets
2.189
1.840
Jumlah 2.301 2.163 Total
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Entitas anak Subsidiaries
Imbalan pasca kerja (3.389) (2.411) Post employment benefit
Penyusutan aset tetap 6.232- 4.006 Depreciation of fixed assets
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Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum laba pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rate to income before tax is as follows:
31 Desember / 31 Desember /
December 31, December 31,
2019 2018
Laba sebelum pajak menurut Income berfore tax
laporan laba rugi per consolidated statements of
konsolidasian 291.622 277.509 profit or loss
Beban pajak dengan tarif Tax expense at effective
pajak yang berlaku 72.906 69.377 tax rates
Pengaruh pajak atas perbedaan Tax effect of non deductible
yang tidak dapat diperhitungkan 5.113 (3.929) expenses (non taxable income)
Beban pajak 78.019 65.448 Tax expense
Administrasi Administration
Laba kena pajak Perusahaan tahun 2018 sudah sesuai dengan Surat Pemberitahuan Tahunan (SPT) Badan yang disampaikan ke Kantor Pelayanan Pajak.
Taxable income of the Company for 2018 are in accordance with the Annual Corporated Income Tax Returns (SPT) submitted to the Tax Office.
17. BIAYA MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Operasional 69.009 50.708 Operational
Utang bunga 769 7.650 Interest expense
Lain-lain 4.497 3.107 Others
Jumlah biaya masih harus dibayar 74.275 61.465 Total accrued expenses
Akrual operasional merupakan cadangan utang atas biaya produksi program di PT MNCP, entitas anak.
Accrued operation represents allowance for cost of production program in PT MNCP, a subsidiary entity.
18. PENDAPATAN DITERIMA DI MUKA 18. UNEARNED REVENUE
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Pihak berelasi (catatan 30) - 20 Related parties (Note 30)
Pihak ketiga 2.203 1.521 Third parties
Jumlah 2.203 1.541 Total
Pendapatan diterima dimuka merupakan uang muka yang diterima oleh Grup atas jasa penjualan program film, iklan dan manajemen artis yang belum diserahkan barang/jasanya kepada pelanggan.
Unearned revenue represent advance received by the Group from sales of film program, advertisement, and artists' management services which the goods/services have not been delivered to the customers.
Pendapatan diterima dimuka pihak ketiga merupakan pendapatan yang diterima oleh PT SMN, entitas anak atas jasa manajemen artis yang belum diberikan.
Unearned revenue to third parties represents revenue that already received by PT SMN, subsidiary entity for artists' management services, which has not been delivered.
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19. UTANG JANGKA PENDEK 19. SHORT TERM LIABILITY
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Medium term note - 450.000 Medium term note
Pada tanggal 24 Januari 2018, MNCP, entitas anak, telah menerbitkan medium term notes (MTN) Syariah Ijarah I tahun 2018 dengan nilai sebesar Rp450.000 juta dengan jangka waktu 370 hari kalender. Jaminan atas MTN ini adalah piutang usaha senilai Rp86.554 juta dan persediaan senilai Rp289.698 juta. Tingkat bunga MTN 10,2% per tahun.
On January 24, 2018, MNCP, subsidiary entity, has issued medium term notes (MTN) Syariah Ijarah I year 2018 amounting to Rp450,000 million with a maturity of 370 calendar days. The collateral for this MTN is in the form of trade accounts receivable amounted to Rp86,554 million and inventories amounted to Rp289,698 million. The MTN interest rate is 10.2% per annum.
MTN ini telah dilunasi seluruhnya pada tanggal
11 Februari 2019. This MTN was fully paid on February 11, 2019.
20. UTANG BANK JANGKA PANJANG 20. LONG-TERM BANK LOAN
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Pinjaman sindikasi 404.926 - Syndicated loan
Bagian jangka pendek (169.195) - Current maturities
Bagian jangka panjang 235.731 - Long term portion
Utang jangka panjang akan dilunasi sebagai berikut:
The loans are repayable as follows:
31 Desember / 31 Desember / December 31, December 31,
2019 2018
Jatuh tempo dalam setahun 173.581 - Due in one year
Pada tahun kedua 188.392 - In the second year
Lebih dari tiga tahun 49.617 - More than three years
Jumlah 411.590 - Total
Biaya transaksi yang belum
diamortisasi (6.664) - Unamortized transaction cost
Jumlah 404.926 - Total
Biaya perolehan diamortisasi atas pinjaman yang diperoleh adalah sebagai berikut:
The amortized cost of the loans are as follows:
Pada tanggal 6 Maret 2019, Perusahaan telah menandatangani perjanjian pinjaman sindikasi oleh dan antara: (i) Perusahaan sebagai debitur; (ii) PT Bank Rakyat Indonesia (Persero) Tbk sebagai mandated lead arrangers; (iii) PT Bank BRISyariah Tbk dan PT Bank Victoria International Tbk sebagai para kreditur (“Perjanjian Induk”) sebesar Rp325.000 juta. Jangka waktu fasilitas pinjaman adalah 36 bulan. Pinjaman tersebut akan digunakan untuk membiayai modal kerja Perusahaan dan entitas anak. Suku bunga pinjaman per tahun adalah 11,25%. Pinjaman ini dijamin dengan tanah beserta bangunan gedung pihak berelasi, serta piutang usaha dan persediaan entitas anak.
Pada tanggal 8 April 2019, Perusahaan telah menerima tambahan fasilitas kredit dari PT Bank Victoria International Tbk sebesar Rp100.000 juta, dengan syarat dan ketentuan sebagaimana tercantum dalam Perjanjian Induk.
On March 6, 2019, the Company has entered into a syndicated loan agreement by and between: (i) the Company as a debtor; (ii) PT Bank Rakyat Indonesia (Persero) Tbk as mandated lead arrangers; (iii) PT Bank BRISyariah Tbk and PT Bank Victoria International Tbk as creditors (“Master Agreement”) in the amount of Rp325,000 million. The term of the loan facility is 36 months. The loan will be used to finance the working capital of the Company and subsidiaries. Interest rate per annum is 11.25%. The loan is secured by land and building owned by related party, also trade accounts receivable and inventory of subsidiary.
On April 8, 2019, the Company has received an additional credit facility from PT Bank Victoria International Tbk of Rp100,000 million, with terms and conditions as stated in the Master Agreement.
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Pada tanggal 23 Mei 2019, Perusahaan telah menerima tambahan fasilitas kredit dari PT Bank BRISyariah Tbk sebesar Rp75.000 juta dan PT Bank Victoria Syariah sebesar Rp25.000 juta, dengan syarat dan ketentuan sebagaimana tercantum dalam Perjanjian Induk.
On May 23, 2019, the Company has received additional credit facilities from PT Bank BRISyariah Tbk in the amount of Rp75,000 million and PT Bank Victoria Syariah of Rp25,000 million, with terms and conditions as stated in the Master Agreement.
Per Desember 2019 perusahaan telah membayar cicilan sebesar Rp 113.410 juta sehingga saldo pinjaman sindikasi menjadi Rp 411.590 juta pada tanggal 31 Desember 2019.
The company had paid installment amounted to Rp 113,410 million, resulting the outstanding of syndicated loan balance on December 31, 2019 was Rp 411,590 million.
Rincian saldo utang dari pemberi pinjaman
sebagai berikut: Details of loan balances from lender are as follows:
p 31 Desember/
December 31, 2019
Pemberi pinjaman/Lender Komitmen/Commitment
PT. Bank BRISyariah Tbk 295.844
PT. Bank Victoria International Tbk 95.893
PT. Bank Victoria Syariah 19.853
411.590
Sehubungan dengan pinjaman tersebut,
Perusahaan diwajibkan mempertahankan rasio
keuangan dan memenuhi batasan-batasan
tertentu sesuai dengan yang tercantum dalam Perjanjian Pinjaman. Pada tanggal 31 Desember 2019, Perusahaan telah mematuhi rasio keuangan dan batasan-batasan sebagaimana tercantum
dalam Perjanjian Pinjaman, seperti tidak
diperkenankan melakukan tindakan antara lain:
a. Membubarkan Perusahaan dan atau
mengajukan permohonan pailit;
b. Mengubah bentuk dan atau status badan hukum; dan
c. Mengubah bidang usaha utama.
In connection with such loan, the Company is required to comply with certain financial ratios and meet certain covenants as stated in the loan agreement. On December 31, 2019, the Company has complied with the stated financial ratios and
covenants in the loan agreement, such not
allowed to do the actions below:
a. Dissolve the Company and or file for bankruptcy;
b. Change the form and or status of the legal entity; and
c. Change the main business fields.