75.897.399March 31, 2021December 31, 2020
18. BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
Cadangan penggantian Reserve for replacement
Biaya perawatan Maintenance fund
Lain-lain Others
Jumlah Total
tarif pajak laporan laba rugi/
Dikreditkan ke lainnya/
1 Januari 2020/ Credit to
31 Desember 2020/
31 Maret 2021/
In 2016,the Company has participated in the tax amnesty program in accordance with Law No.11 dated July 1, 2016.In accordance with SFAS 70, adjustments and remeasurement of the tax amnesty assets are recorded and recognized as additional paid-in capital. (Note 23) Berdasarkan peraturan perpajakan yang berlaku,
Perusahaan menghitung, menetapkan dan membayar sendiri jumlah pajak yang terutang (self assessment) . Direktorat Jenderal Pajak dapat menetapkan dan mengubah liabilitas pajak dalam batas waktu 5 (lima) tahun sejak tanggal terhutangnya pajak.
komprehensif Efek penyesuaian
(2.074.908.997)
(1.791.480.964) - 248.989.080 (3.617.400.881) (1.938.908.352)
533.243.772 (23.242.857) 232.669.002 (1.196.238.434) Credit to other penghasilan/
171.710.006
171.710.006 1.312.749.590
1.607.847.384 2.553.286.568
3.468.628.887
2.296.152.597 - 2.296.152.597 31 Desember 2020/ December 31, 2020
Dikreditkan ke pendapatan
March 31, 2021 December 31, 2020 1.068.826.971
1.689.071.496 Pada tahun 2016, Perusahaan telah mengikuti Program
Pengampunan Pajak sesuai dengan UU No.11 tanggal 1 Juli 2016. Sesuai dengan PSAK 70, penyesuaian dan pengukuran kembali atas aset program pengampunan pajak tersebut dicatat dan diakui sebagai tambahan modal disetor. (Catatan 23)
Under the taxation Laws of Indonesia, the Company submits tax returns that are based on self-assessment.
The tax authorities can assess or amend the taxes within a period of 5 (five) years from the date the taxes became due.
comprehensive Effect of tax 31 Desember 2020/
January 1, 2020 profit or loss income rate exchanges Desember 31, 2020 136.000.645
28.572.139 (23.242.857) (16.320.077) 125.009.850
Utang bank jangka pendek Short-term bank loan
- PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
-Jumlah utang bank jangka pendek Total short-term bank loan
Utang bank jangka panjang Current maturity of
- PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
-Jumlah utang bank jangka panjang Total short-term bank loan
Dikurang: Less:
Utang bank jangka panjang - yang Long term loan maturity
jatuh tempo dalam satu tahun within one year
Porsi jangka panjang Long-term portion
PT Bank Mandiri, Tbk PT Bank Mandiri, Tbk
Pinjaman Investasi Investment Loan
Fasilitas kredit tersebut diatas dijamin dengan: The credit facility is secured by:
5.000.000.000
3.650.000.000
5.000.000.000 31 Maret 2021/ 31 Desember 2020/
March 31, 2021 December 31, 2020
Berdasarkan Perjanjian Kredit No.R07.Ar.YOG/SME.0818/
2020 tanggal 26 November 2020, Perusahaan memperoleh Pinjaman Investasi dari PT Bank Mandiri, Tbk dengan jumlah maksimum sebesar Rp2.000.000.000 yang digunakan untuk pembangunan Aquaparc. Jangka waktu pinjaman 60 bulan terhitung sejak penandatanganan. Pinjaman ini dikenakan bunga mengambang dan akan dibayar pada tanggal 15 setiap bulan dengan tingkat suku bunga 8,5% per tahun.
Based on Credit Agreement No.R07.Ar.YOG/SME.0818/2020 dated November 26, 2020, the Company obtained Investment Loan from PT Bank Mandiri, Tbk with maximum amount of Rp2,000,000,000 for the purpose Aquaparc development. The loan has a term of 60 months from the date when the third amendment was signed. The loan bears floating interest rate and will be paid on the 15th of each month with interest rate is 8.5% per annum.
Tanah kosong hotel Eastparc yang berlokasi di Jl. Kapas No. 1 RT03 RW 01, Depok, Sleman, Yogayakarta, yang terletak di atas bukti kepemilikan SHGB No. 02173/Caturtunggal a.n PT Eastparc Hotel berkedudukan di Kabupaten Sleman Tanggal 11 Desember 2019 berlaku sampai dengan 06 Desember 2049, SU No.01920/Caturtunggal/2019 akan diikat Hak Tanggungan sebesar Rp7.000.000.000 (Catatan 12).
The land lot Eastparc hotel located on Jl. Cotton No. 1 RT03 RW 01, Depok, Sleman, Yogayakarta, which is located on the proof of ownership of SHGB No. 02173/Caturtunggal on behalf of PT Eastparc Hotel domiciled in Sleman Regency On December 11, 2019 valid until December 6, 2049, SU No.01920/Caturtunggal/2019 will be bound with a Mortgage of Rp7,000,000,000 (Note 12).
Beban bunga sehubungan dengan fasilitas ini dicatat pada bagian “Beban Keuangan” dalam laporan laba rugi dan penghasilan komprehensif lain.
The interest is presented under “Finance Cost” in the statement of profit and loss and other comprehensive income.
4.050.000.000
1.466.666.668
1.866.666.668
1.966.666.667 1.866.666.668
1.966.666.667
400.000.000
400.000.000 1.566.666.667
Beban bunga untuk periode yang berakhir 31 Maret 2021 dan 31 Desember 2020 masing-masing sebesar Rp38.037.512 dan Rp14.166.667.
Interest expense for period ended March 31, 2021 and December 31, 2020 was amounted Rp30,037,512 and Rp14,166,667, respectively.
PT Bank Mandiri, Tbk PT Bank Mandiri, Tbk
Pinjaman Modal Kerja Working Capital Loan
Fasilitas kredit tersebut diatas dijamin dengan: The credit facility is secured by:
20. UTANG SEWA 20. LEASE PAYABLE
Saldo pinjaman adalah sebagai berikut: The outstanding loan are as follows:
Aset hak guna Right-of-use assets
Bagian jangka pendek Short term portion
Bagian jangka panjang Long term portion
Jatuh tempo kurang dari 1 tahun Due less than 1 year
Jatuh tempo lebih dari tahun Due more than 1 year
Jumlah Total
Dikurang: bunga masa depan Less: Future interest charges
Nilai kini Present value
Tingkat bunga efektif Effective interest rate
Berdasarkan Perjanjian Kredit No.R07.Ar.YOG/SME.0818/
2020 tanggal 26 November 2020, Perusahaan memperoleh pinjaman kredit modal kerja (KMK) dari PT Bank Mandiri, Tbk dengan jumlah maksimum sebesar Rp5.000.000.000 yang digunakan untuk tambahan modal kerja harian operasional.
Jangka waktu pinjaman 12 bulan terhitung sejak penandatanganan. Pinjaman ini dikenakan bunga mengambang dan akan dibayar pada tanggal 15 setiap bulan dengan tingkat suku bunga 8,5% per tahun.
Based on Credit Agreement No.R07.Ar.YOG/SME.0818/2020 dated November 26, 2020, the Company obtained working capital loan (KMK) from PT Bank Mandiri, Tbk with maximum amount of Rp5,000,000,000 for the purpose additional daily operational working capital. The loan has a term of 12 months from the date when the third amendment was signed. The loan bears floating interest rate and will be paid on the 15th of each month with nterest rate is 8.5% per annum.
Agunan aset tetap juga menjamin (join collateral & cross default ) dengan kredit investasi.
Guearantee fixed asset also guarantees (join collateral &
cross default) with investment credit.
Beban bunga sehubungan dengan fasilitas ini dicatat pada bagian “Beban Keuangan” dalam laporan laba rugi dan penghasilan komprehensif lain.
The interest is presented under “Finance Cost” in the statement of profit and loss and other comprehensive income.
Beban bunga untuk periode yang berakhir 31 Maret 2021 dan 31 Desember 2020 masing-masing sebesar Rp80.938.889 dan RpNihil.
Interest expense for period ended March 31, 2021 and December 31, 2020 was amounted Rp80,938,889 and RpNil, respectively.
31 Maret 2021/ 31 Desember 2020/
March 31, 2021 December 31, 2020 397.561.743
397.561.743
March 31, 2021
The future minimum lease payments as of March 31, 2021 and December 31, 2020 is as follows:
732.812.500
31 Maret 2021/ 31 Desember 2020/
Pembayaran minimum masa datang per 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:
Imbalan pasti Defined benefits plan
Risiko tingkat bunga Interest risk
Risiko gaji Salary risk
Tingkat diskonto Discount rate
Tingkat kenaikan upah Wages and salary increase
Usia pensiun Retirement age
Tingkat kematian Mortality table
Tingkat cacat Dissability rate
Jumlah karyawan yang berhak Number of employees entitled
Mutasi cadangan imbalan pasca kerja adalah sebagai berikut:
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang awal tahun at the beginning of the year
Beban imbalan kerja jangka Long-term benefits expenses
panjang tahun berjalan during the year
Kerugian Other comprehensive
komprehensif lain loss
Pembayaran selama tahun Payments during
berjalan the year
Jumlah 568.226.592 Total
Movements in the present values of obligation in the current year are as follows:
(85.867.501)
(385.740.000) 482.359.091
40
568.226.592
(105.649.348)
31 Maret 2021/ 31 Desember 2020/
March 31, 2021 December 31, 2020
55 tahun 55 tahun
TMI 2011 TMI 2011
1% dari TMI 2011 1% dari TMI 2011 Penurunan suku bunga obligasi akan meningkatkan liabilitas
program.
8,00% 8,00%
The defined benefit pension plan typically expose the Company to actuarial risks such as: interest rate risk and salary risk.
A decrease in the bond interest rate will increase the plan liability.
6,50% 6,50%
Nilai kini kewajiban imbalan pasti dihitung dengan mengacu pada gaji masa depan peserta program. Dengan demikian, kenaikan gaji peserta program akan meningkatkan liabilitas program itu.
Perusahaan memberikan imbalan kerja kepada karyawan berdasarkan peraturan Perusahaan berdasarkan peraturan Perusahaan dan sesuai dengan Undang Undang No. 13/2003 dan mengakui liabilitas imbalan pasca kerja karyawan sesuai dengan PSAK 24 "Imbalan Kerja".
The Company provides employees service entitlements based on the Company's regulations and on the Labor Law No 13/2003 and recognizes the liability for employee benefits as accounted for in accordance with the PSAK 24 "Employee Benefits".
Program pensiun imbalan pasti memberikan eksposur Perusahaan terhadap risiko aktuarial seperti risiko tingkat bunga dan risiko gaji.
The present value of the defined benefit plan liability is calculated by reference to the future salaries of plan participants. As such, an increase in the salary of the plan participants will increase the plan’s liability.
31 Maret 2021/ 31 Desember 2020/
March 31, 2021 December 31, 2020
544.002.579
515.613.361
40
Details of long-term employee benefits expense are as follows:
Beban jasa kini Current service costs
Beban bunga Interest costs
Beban terminasi Termination costs
Beban jasa lalu Past service costs
Jumlah Total
22. MODAL SAHAM 22. SHARE CAPITAL
Khalid Bin Omar Abdat Khalid Bin Omar Abdat
Gusti Sabah Binte Zakaria Gusti Sabah Binte Zakaria
Bagharib Bagharib
Fauziah Umar Abdat Fauziah Umar Abdat
Nadiah Khalid Abdat Nadiah Khalid Abdat
Hj. Kaelesha Afiati Hj. Kaelesha Afiati
Alla'udin Bin Mohamed Alla'udin Bin Mohamed
Fauzi Omar Abdat Fauzi Omar Abdat
Fazlina Omar Abdat Fazlina Omar Abdat
Ariff Bin Zahid Ariff Bin Zahid
Farizah Binti Zahid Farizah Binti Zahid
Najiha Binti Zahid Najiha Binti Zahid
Ahmad Bin Abdullah Hussain Ahmad Bin Abdullah Hussain
Harharah Harharah
Nur'aini Binte Zakaria Nur'aini Binte Zakaria
Shaikh Omar Bagharib Shaikh Omar Bagharib
Sa'diah Ali Abdat Sa'diah Ali Abdat
Hussain Bin Ahmad Hussain Bin Ahmad
Abdullah Harharah Abdullah Harharah
Helmi Khalid Abdat Helmi Khalid Abdat
Lubna Binte Ali Abdat Lubna Binte Ali Abdat
Ali Bin Said Abdat Ali Bin Said Abdat
Masyarakat Public
Sub jumlah Sub total
Saham treasuri Treasury stocks
Jumlah Total
31 Maret 2021/ 31 Desember 2020/
Rincian kepemilikan saham pada 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:
The details of share ownership as of March 31, 2021 and December 31, 2020 are as follows :
196.528.160 4,79% 9.826.408.000
Beban imbalan kerja jangka panjang adalah sebagai berikut:
March 31, 2021 December 31, 2020
165.357.104
515.613.361