2019 2018
Saldo persediaan pada awal tahun 353.157.040.231 390.702.672.015 Inventories at beginning of the year
Pembelian - bersih 428.124.768.285 389.177.363.488 Purchases - net
Barang tersedia untuk dijual 781.281.808.516 779.880.035.503 Goods available for sale
Saldo persediaan pada akhir tahun (350.551.695.461) (396.642.481.263) Inventories at the end of the year
Beban pokok penjualan 430.730.113.055 383.237.554.240 Cost of sales
Pembelian dari sepuluh pemasok terbesar sebesar Rp 351.361.997.331 (82,07%) pada 31 Maret 2019 dan Rp 319.397.862.215 (82,07%) pada tahun 2018, dari jumlah pembelian.
Total purchases from top ten suppliers
amounted to Rp 351,361,997,331 (82.07%) as of March 31, 2019 and Rp 319,397,862,215 (82.07%) in 2018, of the total purchases. Pembelian dari satu pihak yang melebihi
10% dari pendapatan adalah pembelian dari PT LG Electronics Indonesia dan PT Samsung Electronics Indonesia.
Purchases from PT LG Electronics Indonesia and PT Samsung Electronics Indonesia exceeded 10% of the total revenues.
29. Beban Usaha 29. Operating Expenses
2019 2018
Gaji dan tunjangan lainnya 29.809.203.930 23.739.816.978 Salaries and allowances
Sewa dan jasa pelayanan Rent and service charges
(Catatan 36 dan 39) 21.409.080.098 20.752.530.603 (Notes 36 and 39)
Penyusutan (Catatan 13) 6.554.356.068 8.099.334.981 Depreciation (Note 13)
Donasi 5.119.699.500 434.645.150 Donation
Telepon, listrik, dan air 4.165.681.072 3.795.074.110 Telephone, electricity, and water
Iklan dan promosi 3.435.068.376 3.587.061.174 Advertising and promotion
Keamanan 2.580.536.256 2.551.383.305 Security
Imbalan kerja jangka panjang Long-term employee benefits
(Catatan 33) 2.292.794.250 2.117.424.999 (Note 33)
Transportasi dan pengiriman 2.230.223.699 662.325.175 Transportation and delivery
Pajak dan perijinan 1.446.400.846 813.945.181 Taxes and licenses
Jasa kebersihan 1.233.252.173 1.196.201.084 Cleaning service
Perbaikan dan pemeliharaan 1.051.267.324 1.180.794.591 Repairs and maintenance
Biaya kantor 928.724.864 557.392.798 Office charges
Jasa profesional 292.867.343 240.776.477 Professional fees
Asuransi 267.158.468 177.244.395 Insurance
Pelatihan karyawan 36.127.000 41.866.150 Employee training
Lain-lain 1.503.622.507 291.372.271 Others
Jumlah 84.356.063.774 70.239.189.422 Total
30. Imbalan Kerja Jangka Panjang 30. Long-term Employee Benefits
Besarnya imbalan pasca-kerja dihitung
berdasarkan peraturan yang berlaku, yakni Undang-undang No. 13 Tahun 2003 tanggal
25 Maret 2003. Tidak terdapat pendanaan khusus yang dibentuk atas imbalan kerja jangka panjang tersebut.
The amount of post-employment benefits is determined based on Law No. 13 Year 2003, dated March 25, 2003. No funding of the long-term employee benefits has been made to date.
Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang dilakukan oleh PT Biro Pusat Aktuaria, aktuaris independen, tertanggal 19 Maret 2019.
The latest actuarial valuation upon the long-term employee benefits liability was from PT Biro Pusat Aktuaria, an independent actuary, dated March 19, 2019.
Jumlah karyawan yang berhak atas imbalan kerja jangka panjang tersebut adalah 681 karyawan di 31 Maret 2019 dan 682 di tahun 2018.
Number of eligible employees is 681 as of March 31, 2019 and in 2018.
Jumlah-jumlah yang diakui dalam Iaporan laba
rugi dan penghasilan komprehensif lain
konsolidasian sehubungan dengan imbalan pasti adalah sebagai berikut:
Amounts recognized in the consolidated
statement of profit or loss and other
comprehensive income in respect of this benefit plans follows:
2019 2018
Biaya jasa: Service cost:
Biaya jasa kini Current service costs
Biaya jasa lalu Past service cost
Biaya bunga neto Net interest expense
Pengukuran kembali imbalan kerja Remeasurement of other long term
jangka panjang lainnya employee benefits
Komponen biaya imbalan pasti Components of defined benefit costs
yang diakui di laba rugi - - recognized in profit or loss
Pengukuran kembali liabilitas imbalan Remeasurement on the defined benefit
pasti: liability:
Kerugian (keuntungan) aktuarial
yang timbul dari: Actuarial loss (gains) arising from:
Perubahan asumsi demografi Changes in demographic assumptions
Perubahan asumsi keuangan Changes in financial assumptions
Penyesuaian pengalaman Experience adjustments
Komponen biaya imbalan pasti yang Components of defined benefit costs
diakui di penghasilan komprehensif recognized in other comprehensive
lain (2.292.794.250) (2.117.424.999) income
Jumlah (2.292.794.250) (2.117.424.999) Total
Beban imbalan kerja jangka panjang disajikan
sebagai bagian dari “Beban usaha” (Catatan 29). Long-term presented as part of “Operating expenses” employee benefits expense is (Note 29).
Pengukuran kembali atas liabilitas imbalan pasti diakui dalam penghasilan komprehensif lain.
The remeasurement of the net defined benefit liability is included in other comprehensive income.
Mutasi nilai kini liabilitas imbalan pasti adalah sebagai berikut:
Movements of present value of defined benefit obligation follows:
2019 2018
Saldo awal tahun 47.217.027.000 38.239.823.000 Balance at the beginning of the year
Biaya jasa kini 2.292.794.250 6.542.367.000 Current service costs
Biaya bunga 2.669.139.000 Interest cost
Biaya jasa lalu (70.132.000) Past service costs
Kerugian (keuntungan) pengukuran kembali
Kerugian (keuntungan) aktuarial Remeasurement loss (gains)
yang timbul dari: Actuarial loss (gains) arising from:
Perubahan asumsi demografi (1.534.458.000) Changes in demographic assumptions
Perubahan asumsi keuangan 3.218.513.000 Changes in financial assumptions
Penyesuaian pengalaman (1.650.608.000) Experience adjustments
Pembayaran imbalan (23.027.801) (197.617.000) Benefits paid
Saldo akhir tahun 49.486.793.449 47.217.027.000 Balance at the end of the year Asumsi-asumsi aktuarial utama yang digunakan
dalam perhitungan imbalan kerja jangka panjang:
Principal actuarial assumptions used in
valuation of the long-term employee benefits:
2019 2018
Tingkat diskonto 8,39% 8,39% Discount rate
Tingkat kenaikan gaji 8,02% 8,02% Future salary increase
Tingkat mortalita TMI '11 TMI '11 Mortality rate
Usia pensiun 56 56 Retirement age
Analisa sensitivitas dari perubahan asumsi-asumsi utama terhadap liabilitas imbalan kerja jangka panjang pada tanggal 31 Deseember 2018 adalah sebagai berikut:
The sensitivities of the overall long-term employee benefit liabilities to changes in the
weighted principal assumptions as of
December 31, 2018 as follows:
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Assumptions Increase in Assumptions Decrease in Assumptions
Tingkat diskonto 1% (5.092.903.000) 6.002.024.000 Discount rate
Tingkat kenaikan gaji masa depan 1% 6.221.870.000 (5.357.112.000) Future salary incremental rate
Impact on Increase (Decrease) of Defined Benefit Liability
Dampak kenaikan (penurunan) terhadap liabilitas imbalan pasti/ 2018
31. Pajak Penghasilan 31. Income Tax
a. Beban (manfaat) pajak terdiri dari: a. The tax expense (benefit) consist of
the following:
2019 2018
Pajak kini 2.279.045.663 - Current tax
Pajak tangguhan (573.198.563) - Deferred tax
b. Pajak Kini
Rekonsiliasi antara laba (rugi) sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan akumulasi rugi fiskal adalah sebagai berikut:
b. Current Tax
A reconciliation between profit (loss) before tax per consolidated statements of profit or loss and other comprehensive income and accumulated fiscal losses follows:
2019 2018
Laba (rugi) sebelum pajak menurut Profit (loss) before tax per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 5.229.368.566 3.603.570.409 other comprehensive income Rugi sebelum pajak entitas anak 578.933.593 547.063.193 Loss before tax of the subsidiaries Laba (rugi) sebelum pajak Perusahaan 5.808.302.159 4.150.633.602 Profit (loss) before tax of the Company
Perbedaan temporer: Temporary differences:
Imbalan kerja jangka panjang 2.292.794.250 2.117.424.999 Long-term employee benefits
Perbedaan tetap: Permanent differences:
Jamuan 58.074.490 482.331.250 Entertainment
Pendapatan bunga yang telah Interest income subjected dikenakan pajak final (5.359.833.743) (5.765.901.637) to final tax
Pendapatan sewa yang
telah dikenakan pajak Rent income subjected
penghasilan final (22.790.456.630) (18.839.587.017) to final tax
Pajak - Tax
Lainnya 5.210.977.679 68.380.624 Others Jumlah (22.881.238.204) (24.054.776.780) Total
Rugi fiskal tahun berjalan (14.780.141.795) (17.786.718.179) Fiscal loss during the year
Akumulasi rugi fiskal (14.780.141.795) (17.786.718.179) Accumulated fiscal losses
Rincian beban dan utang pajak adalah sebagai berikut:
The current tax expense and payable are computed as follows:
2019 2018
Beban pajak penghasilan Current tax expense
Perusahaan - - The Company
Dikurangi pajak dibayar di muka: Less prepaid income taxes:
Perusahaan The Company
Pasal 23 1.387.210.003 587.417.767 Article 23
Pajak dibayar dimuka (Catatan 10) 1.387.210.003 587.417.767 Prepaid income taxes (Note 10)
c. Pajak Tangguhan c. Deferred Tax
Rincian aset pajak tangguhan Grup adalah
sebagai berikut:
The details of the Group’s deferred tax assets follows:
Dikreditkan (dibebankan) ke/
Credited (charged) to
Penghasilan komprehensif lain/
1 Januari 2018/ Laba rugi/ Other comprehensive 31 Desember 2018/
January 1, 2018 Profit or loss income December 31, 2018
Liabilitas imbalan kerja jangka
panjang 9.559.955.750 2.243.390.000 911.000 11.804.256.750 Long-term employee benefits liability Liabilitas sewa pembiayaan 347.748.615 - - 347.748.615 Lease liabilities
Dikreditkan (dibebankan) ke/
Credited (charged) to
Penghasilan komprehensif lain/
1 Januari 2017/ Laba rugi/ Other comprehensive 31 Desember 2017/
January 1, 2017 Profit or loss income December 31, 2017
Liabilitas imbalan kerja jangka
panjang 6.657.102.250 2.004.494.500 898.359.000 9.559.955.750 Long-term employee benefits liability Liabilitas sewa pembiayaan 347.748.615 - - 347.748.615 Lease liabilities
Aset Pajak Tangguhan - Bersih 7.004.850.865 2.004.494.500 898.359.000 9.907.704.365 Deferred tax assets - Net
Perusahaan tidak mengakui aset pajak tangguhan dari rugi fiskal masing-masing sebesar Rp 56.651.560.903 pada tanggal 31 Desember 2018 dan Rp 47.856.410.290 pada tanggal 31 Desember 2017, karena
manajemen berpendapat bahwa tidak
terdapat keyakinan bahwa Perusahaan akan memperoleh laba kena pajak yang memadai untuk memungkinkan aset pajak tangguhan atas rugi fiskal tersebut dapat dimanfaatkan.
The deffered tax assets on unused fiscal losses amounting to Rp 56,651,560,903 and Rp 47,856,410,290 as of December 31, 2018 and 2017, respectively, was not recognized since management believes that it is not probable that sufficient future taxable income will be available to fully benefit from deferred tax asset on unused fiscal losses.
Rekonsiliasi antara jumlah penghasilan pajak dan hasil perkalian rugi akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to profit (loss) before tax follows:
2019 2018
Profit (loss) before tax per consolidated Laba (rugi) sebelum pajak menurut statements of profit or
laporan laba rugi dan penghasilan loss and other comprehensive komprehensif lain konsolidasian 5.229.368.566 3.603.570.409 income
Rugi sebelum pajak entitas anak (578.933.593) (547.063.193) Loss before tax of the subsidiaries Laba (rugi) sebelum pajak Perusahaan 5.808.302.159 4.150.633.602 Profit (loss) before tax of the Company Beban (penghasilan) pajak dengan tarif Tax expense (benefit) at effective
yang berlaku - - tax rate
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences: Jamuan 14.518.622 482.331.250 Entertainment
Pendapatan bunga yang telah Interest income subjected to
dikenakan pajak final (1.339.958.436) (5.765.901.637) final tax Pendapatan sewa yang
telah dikenakan pajak Rent income subjected
penghasilan final (5.697.614.158) (18.839.587.017) to final tax Lainnya 1.302.744.421 2.185.805.623 Others Bersih (5.720.309.551) (17.786.718.179) Net
Pajak tangguhan atas rugi fiskal Unrecognized deferred tax asset on
yang tidak diakui fiscal loss
Jumlah penghasilan pajak (5.720.309.551) (17.786.718.179) Tax benefit
32. Rugi per Saham 32. Loss Per Share
Perhitungan laba (rugi) per saham dasar berdasarkan pada informasi berikut:
The computation of basic earnings (loss) per share is based on the following data:
2019 2018
Weighted average number of ordinary
Rata-rata tertimbang saham biasa untuk shares for computation of basic
perhitungan laba per saham dasar 1.291.090.429 1.291.090.429 earnings per share
Laba (rugi) bersih teratribusikan kepada Profit (loss) attributable to owners
pemegang saham Perusahaan 5.229.368.566 3.603.570.409 of the Parent Company
Laba (rugi) per saham dasar 4 3 Basic earnings (loss) per share
33. Sifat dan Transaksi Hubungan Berelasi 33. Nature of Relationship and Transactions with Related Parties
Sifat Pihak Berelasi Nature of Relationship
Perusahaan yang sebagian pemegang saham dan pengurus atau manajemen kunci sama dengan Grup yakni PT Danapati Abinaya
Investama, PT Danayasa Arthatama Tbk,
PT Kirana Cipta Propertindo, PT Griya Pusaka Propertindo, PT Graha Karunia Trading, dan PT Graha Berkat Trading.
The companies which have partly the same stockholders and key management personnel as the Group are PT Danapati Abinaya Investama,
PT Danayasa Arthatama Tbk,
PT Kirana Cipta Propertindo, PT Griya Pusaka Propertindo, PT Graha Karunia Trading, and PT Graha Berkat Trading.
Transaksi dengan Pihak Berelasi Transactions with Related Parties
Dalam kegiatan usahanya, Grup melakukan transaksi tertentu dengan pihak-pihak berelasi, yang meliputi antara lain:
In the normal course of business, the Group entered into certain transactions with related parties involving the following:
a. Pembelian persediaan tertentu kepada pihak berelasi.
a. Purchase of certain inventories from its related parties.
b. Rincian transaksi dengan pihak berelasi adalah sebagai berikut:
b. The accounts involving transactions with related parties are as follows:
2019 2018 2019 2018
% %
Aset Assets
Piutang pihak berelasi Due from related parties
PT Danapati Abinaya Investama 24.368.600.000 24.368.600.000 1,26 1,26 PT Danapati Abinaya Investama PT Graha Berkat Trading 10.000.000.000 10.000.000.000 0,52 0,52 PT Graha Karunia Trading
Jumlah 34.368.600.000 34.368.600.000 1,77 1,77 Total
Liabilitas Liabilities
Utang usaha Trade accounts payable
PT Graha Berkat Trading 1.838.465.015 4.305.586.971 1,39 2,42 PT Graha Berkat Trading
Utang lain-lain Other accounts payable
PT Graha Karunia Trading 69.306.053 1.196.755.000 1,19 0,59 PT Graha Berkat Trading
Pembelian Purchases
PT Graha Berkat Trading 6.147.640.468 20.439.207.165 0,32 1,19 PT Graha Berkat Trading
Beban usaha Operating expenses
Sewa dan jasa pelayanan Rent and service charge
PT Danayasa Arthatama Tbk 261.832.160 959.458.764 0,13 0,40 PT Danayasa Arthatama Tbk bersangkutan/
Persentase terhadap jumlah Aset/Liabilitas
Percentage to Total Assets/Liabilities and to Total Respective Revenues/Expenses dan terhadap Pendapatan/Beban yang
c. Imbalan yang diberikan kepada direksi dan anggota manajemen kunci lainnya adalah sebagai berikut:
c. The compensation for directors and key management personnel follows:
Jumlah/ Jumlah/
% Amount % Amount
Gaji dan imbalan kerja jangka pendek 92 1.395.847.530 85 435.629.370 Salaries and other short-term employee benefits Imbalan kerja jangka panjang 8 121.378.046 15 76.875.771 Long-term employee benefits
Jumlah 100 1.517.225.576 100 512.505.141 Total
2019
Direksi/ Dewan Komisaris/
Directors Board of Commissioners
Jumlah/ Jumlah/
% Amount % Amount
Gaji dan imbalan kerja jangka pendek 92 2.145.974.160 85 583.777.590 Salaries and other short-term employee benefits Imbalan kerja jangka panjang 8 186.606.449 15 103.019.575 Long-term employee benefits
Jumlah 100 2.332.580.609 100 686.797.165 Total 2018
Direksi/ Dewan Komisaris/
Directors Board of Commissioners
34. Tujuan dan Kebijakan Manajemen Risiko