Aset lancar lain-lain Other current asset
Akun ini merupakan pendapatan bunga dari deposito yang belum jatuh tempo masing-masing sebesar Rp 3.915.415 dan Rp 371.923 pada tanggal 31 Maret 2022 dan 31 Desember 2021.
This account represents interest income from deposits that have not matured amounting to Rp 3,915,415 and Rp 371,923 as of March 31, 2022 and December 31, 2021, respectively.
Aset tidak lancar lain-lain Other noncurrent assets
Aset tidak lancar lain-lain terdiri dari: Other noncurrent assets consists of:
31 Maret 2022/ 31 Desember 2021/
March 31, 2022 December 31, 2021
Jaminan 2.429.652 2.429.652 Security deposits Aset takberwujud 5.625 7.500 Intangible assets
Jumlah 2.435.277 2.437.152 Total
9. Aset Tetap 9. Property and Equipment
Aset tetap terdiri dari: Property and equipment consists of:
1 Januari 2022/ Penambahan/ Pengurangan/ 31 Maret 2022/
January 1, 2022 Additions Deductions March 31, 2022
Biaya perolehan: At cost:
Tanah 211.436.954 - - 211.436.954 Land Bangunan 31.660.611 - - 31.660.611 Building Infrastruktur 584.564.041 - - 584.564.041 Infrastructure
Mesin dan alat berat 132.897.029 325.000 - 133.222.029 Machinery and heavy equipment Kendaraan 64.946.237 - 17.600 64.928.637 Vehicles
Peralatan 6.202.473 - - 6.202.473 Equipment Perabotan dan perlengkapan 4.714.220 81.941 - 4.796.161 Furniture and fixtures
Jumlah 1.036.421.565 406.941 17.600 1.036.810.906 Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 9.859.757 524.107 - 10.383.864 Building Infrastruktur 243.937.028 7.889.570 - 251.826.598 Infrastructure
Mesin dan alat berat 49.518.968 1.929.160 - 51.448.128 Machinery and heavy equipment Kendaraan 61.594.707 2.277.163 17.600 63.854.270 Vehicles
Peralatan 3.670.129 135.209 - 3.805.338 Equipment Perabotan dan perlengkapan 3.927.199 116.157 - 4.043.356 Furniture and fixtures
Jumlah 372.507.788 12.871.366 17.600 385.361.554 Total
Nilai Tercatat 663.913.777 651.449.352 Net Carrying Value
Changes during 2022 (Three Months) Perubahan selama periode 2022 (Tiga Bulan)/
1 Januari 2021/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember 2021/
January 1, 2021 Additions Deductions Reclassifications December 31, 2021
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 211.436.954 - - - 211.436.954 Land Bangunan 31.367.214 293.397 - - 31.660.611 Building Infrastruktur 584.564.041 - - - 584.564.041 Infrastructure
Mesin dan alat berat 127.930.011 3.422.170 265.152 1.810.000 132.897.029 Machinery and heavy equipment Kendaraan 50.636.115 127.245 21.123 14.204.000 64.946.237 Vehicles
Peralatan 5.838.655 765.696 401.878 - 6.202.473 Equipment Perabotan dan perlengkapan 4.740.399 437.690 463.869 - 4.714.220 Furniture and fixtures Kendaraan sewaan 16.014.000 - - (16.014.000) - Leased vehicles
Perubahan selama tahun 2021/
Changes during 2021
1 Januari 2021/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember 2021/
January 1, 2021 Additions Deductions Reclassifications December 31, 2021
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Bangunan 8.040.731 1.819.026 - - 9.859.757 Building Infrastruktur 214.534.279 29.402.749 - - 243.937.028 Infrastructure
Mesin dan alat berat 40.565.389 8.437.307 143.624 659.896 49.518.968 Machinery and heavy equipment Kendaraan 41.877.089 9.085.741 21.123 10.653.000 61.594.707 Vehicles
Peralatan 3.261.199 810.105 401.175 - 3.670.129 Equipment Perabotan dan perlengkapan 3.805.908 556.398 435.107 - 3.927.199 Furniture and fixtures Kendaraan sewaan 10.053.813 1.259.083 - (11.312.896) - Leased vehicles Jumlah 322.138.408 51.370.409 1.001.029 - 372.507.788 Total
Nilai Tercatat 710.388.981 663.913.777 Net Carrying Value
Perubahan selama tahun 2021/
Changes during 2021
Beban penyusutan disajikan sebagai bagian dari beban pokok penjualan dan beban umum dan administrasi.
Depreciation expense is included in cost of sales and general and administrative expenses.
Pengurangan selama tahun 2022 dan 2021 (tiga bulan) merupakan penjualan dan penghapusan aset tetap dengan perincian sebagai berikut:
Details of deductions in 2022 and 2021 (three months) pertaining to the sold and write-off of certain property and equipment is as follows:
(Tiga Bulan/ (Satu Tahun/
Three Months ) One Year ) 31 Maret 2022/ 31 Desember 2021/
March 31, 2022 December 31, 2021
Penjualan aset tetap Sell of property equipment
Harga jual 2.727 - Selling price Nilai tercatat - - Net book value
Keuntungan penjualan Gain on sale of
aset tetap 2.727 - property and equipment
Penghapusan aset tetap Write-off property and equipment
Biaya perolehan - 1.152.022 Cost
Akumulasi penyusutan - (1.001.029) Accumulated depreciation
Kerugian penghapusan Loss on write-off of
aset tetap - 150.993 property and equipment
Grup memiliki beberapa bidang tanah yang terletak di Kalimantan Selatan dengan hak legal berupa Hak Guna Bangunan yang dapat diperbarui dan berjangka waktu tiga puluh (30) tahun yang akan jatuh tempo antara tahun 2025 dan 2050. Berdasarkan data tersebut, manajemen berkeyakinan bahwa HGB akan dapat diperpanjang pada akhir periode HGB, karena masing-masing tanah diperoleh secara legal dan didukung oleh bukti kepemilikan yang memadai.
The Group owns several parcels of land located in Kalimantan Selatan with renewable Building Use Rights (Hak Guna Bangunan or HGB) for thirty (30) years until 2025 to 2050. Management believes that it is probable to extend the term of the land rights on its expiration since all the land were acquired legally and supported by sufficient evidence of ownership.
Pada tanggal 31 Maret 2022 dan 31 Desember 2021, sebagian aset tetap digunakan sebagai jaminan atas utang bank jangka panjang (Catatan 13).
As of March 31, 2022 and December 31, 2021, certain property and equipment are used as collateral on long-term bank loan (Note 13).
Pada tanggal 31 Maret 2022 dan 31 Desember 2021, aset tetap, kecuali tanah dan sebagian infrastruktur, telah diasuransikan dengan rincian sebagai berikut:
As of March 31, 2022 and December 31, 2021, property and equipment, except for land and certain infrastructure, were insured with detail as follows:
31 Maret 2022/ 31 Desember 2021/
March 31, 2022 December 31, 2021
PT Asuransi Tri Pakarta 107.239.707 107.239.707 PT Asuransi Tri Pakarta PT Asuransi Bina Dana Arta Tbk 38.778.000 38.778.000 PT Asuransi Bina Dana Arta Tbk PT Asuransi Adira Dinamika Tbk 34.290.000 34.290.000 PT Asuransi Adira Dinamika Tbk
Insurance Company Jumlah Pertanggungan/
Amount of Coverage Perusahaan Asuransi
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas aset dipertanggungkan.
Management believes that the insurance coverage is adequate to cover possible losses on the assets insured.
Pada tanggal 31 Maret 2022 dan 31 Desember 2021, manajemen berpendapat bahwa tidak terdapat penurunan nilai atas aset tetap.
As of March 31, 2022 and December 31, 2021, management believes that there was no impairment in values of the aforementioned property and equipment.
Nilai wajar dari tanah dan bangunan diungkapkan pada Catatan 14.
Fair values of land and building are disclosed in Note 14.
10. Utang Usaha 10. Trade Accounts Payable
Utang usaha terdiri dari: Trade accounts payable consists of:
31 Maret 2022/ 31 Desember 2021/
March 31, 2022 December 31, 2021
Pihak berelasi (Catatan 25) 6.442.113 3.815.027 Related parties (Note 25)
Pihak ketiga Third parties
CV Waluyo Lestari 3.182.515 1.651.979 CV Waluyo Lestari
PT Sinar Alam Duta Perdana 2.956.548 2.722.462 PT Sinar Alam Duta Perdana CV Paris 2.067.765 1.687.766 CV Paris
PT Aliannisa 1.160.772 1.178.903 PT Aliannisa CV Nadefa - 1.732.557 CV Nadefa
Lain-lain (masing-masing kurang Others (less than Rp 1,000,000
dari Rp 1.000.000) 3.651.845 4.300.930 each)
Subjumlah 13.019.445 13.274.597 Subtotal
Jumlah 19.461.558 17.089.624 Total
Seluruh utang usaha jatuh tempo dalam waktu antara 0 sampai 30 hari.
All trade accounts payable are due within 0 to 30 days.
11. Utang Pajak 11. Taxes Payable
Utang pajak terdiri dari: Taxes payable consists of:
31 Maret 2022/ 31 Desember 2021/
March 31, 2022 December 31, 2021
Pajak penghasilan badan (Catatan 23) Corporate income tax (Note 23)
Perusahaan 3.411.048 2.965.392 The Company Entitas Anak 39.420.136 31.458.722 Subsidiaries
Pajak penghasilan Income taxes
Pasal 4(2) 66.000 208.336 Article 4(2) Pasal 21 215.659 1.271.131 Article 21 Pasal 23 758.694 820.035 Article 23 Pasal 25 270 405.815 Article 25
Pajak Pertambahan Nilai - Bersih 2.712.105 2.003.971 Value Added Tax - Net
Jumlah 46.583.912 39.133.402 Total
Besarnya pajak yang terutang ditetapkan berdasarkan perhitungan pajak yang dilakukan sendiri oleh wajib pajak (self-assessment).
Kantor Pajak dapat melakukan pemeriksaan atas perhitungan pajak dalam jangka waktu tertentu setelah terutangnya pajak, sebagaimana diatur dalam Undang-undang yang berlaku.
The filed tax returns are based on the Group’s own calculation of tax liabilities
(self-assessment). The time limit for the tax authorities to assess or amend taxes is determined in accordance with provisions of the prevailing Law.