Payment Assessment Letter Income Tax Article
99 disetor yang antara lain berasal dari pengeluaran
203.250 saham dengan nilai nominal Rp1.000. Saham-saham tersebut diambil bagian oleh seluruh pemegang saham kecuali PT Pembangunan Jaya seharga Rp4.000 per saham. Selisih harga saham dengan nilai nominal saham dicatat sebagai tambahan modal disetor sebesar Rp609.750.000.
partially comes from the issuance of 203,250 shares with par Rp1,000. The shares were partially taken by all the shareholders except PT Pembangunan Jaya amounting Rp4,000 per share. The difference from the par value was recorded as additional pain in capital amounting to Rp609,750,000.
Selain itu, Rapat Umum Pemegang Saham Luar Biasa tanggal 18 April 2007 juga menyetujui kapitalisasi tambahan modal disetor sebesar Rp32.837.300.000 sehingga saldo tambahan modal disetor pada tanggal 31 Juli 2007 adalah sebesar Rp609.754.572.
The Extraordinary General Meeting of Shareholders dated April 18, 2007 also approved the capitalization of addition paid in capital amounting Rp32,837,300,000, so the additional paid in capital balance on July 31, 2007 amounting to Rp609,754,572.
Dari hasil penawaran umum perdana saham Perusahaan sebanyak 300.000.000 saham dan konversi Mandatory Convertible Bond Deltaville Investment Ltd sejumlah 284.100.525 saham serta Kingsford Holding Inc sejumlah 88.506.400 saham dengan masing masing seharga Rp615, Rp160 dan Rp250 per saham menimbulkan selisih dengan nilai nominal saham sebesar Rp184.821.991.500 dicatat sebagai tambahan modal disetor.
In relation with Company’s initial public offering of 300,000,000 shares and as a result of conversion of Mandatory Convertible Bonds Deltaville Investment Ltd and Kingsford Holdings Inc amounting to 284,100,525 shares and 88,506,400 shares respectively, each with price of Rp615 per share, Rp160 per share and Rp250 per share, respectively, resulted a differences with par value of Rp184,821,991,500 recorded as additional paid in capital.
Biaya-biaya yang di keluarkan dalam rangka penawaran umum saham perdana sebesar Rp5.703.180.021 dicatat sebagai pengurang tambahan modal disetor. Sehingga saldo tambahan modal disetor sebesar Rp179.728.566.051.
All costs that occurred in initial public offering amounting to Rp5,703,180,021 was recorded as deduction on additional paid-in capital. As the result, the balance of additional paid-in capital amounting to Rp179,728,566,051.
Pada Juli 2013, dari hasil Penawaran Umum Terbatas dengan HMETD sebanyak 326.170.397 saham atau 10% dengan harga pelaksanaan Rp1.400 atau sebesar Rp456.638.555.800 menimbulkan tambahan modal disetor sebesar Rp424.021.516.100.
In July 2013, in relation with Limited public offering with HMETD amounting to 326.170.397 shares or 10% with offering price of Rp 1,400 or amounting to Rp456,638,555,800 raises additional paid-in capital of Rp424,021,516,100.
Biaya-biaya yang di keluarkan dalam rangka penawaran umum terbatas sebesar Rp6.051.187.408 dicatat sebagai pengurang tambahan modal disetor. Sehingga saldo tambahan modal disetor sebesar Rp417.970.328.692.
All costs that occurred in limited public offering amounting to Rp 6.051.187.408 was recorded as deduction on additional paid-in capital. As the result, the balance of additional paid-in capital amounting to Rp417,970,328,692.
Sesuai dengan ketentuan Pernyataan Standar
Akuntansi Keuangan (“PSAK”) No. 38 (Revisi 2012),
“Kombinasi Bisnis Entitas Sepengendali”, saldo selisih yang timbul dari transaksi restrukturisasi entitas sepengendali telah direklasifikasi ke tambahan modal disetor untuk laporan keuangan konsolidasian tanggal 31 Desember 2013 sehingga tambahan modal disetor pada tanggal 31 Desember 2013 menjadi sebesar Rp555.447.467.028.
In accordance with PSAK 38 (Revised 2012), “Business Combinations between Entities under Common Control”, difference in value from restructuring transactions of entities under common control had been reclassified to the additional paid-in capital in the consolidated financial statement as of December 31, 2013, so company’s additional paid in capital as of December 31, 2013 become amounting to Rp555,447,467,028.
pada tanggal 31 Desember 2016 dan 2015 (Dalam Rupiah Penuh)
December 31, 2016 and 2015 (In Full Rupiah)
Selain itu, beberapa entitas anak JTI mengikuti program Pengampunan Pajak pada tahun 2016. Perubahan ekuitas entitas anak atas program ini adalah sebesar Rp1.533.668.228, diakui sebagai tambahan modal disetor.
In addition, some of JTI’s subsidiaries participate in program tax amnesty on 2016
Change in equity of subsidiaries on this program amounting to Rp1,533,668,228, recognized as additional paid in capital.
32. Selisih Transaksi dengan Pihak Nonpengendali
32. Difference in Transaction with Non Controlling Interest
Selisih antara nilai ekuitas baru pada entitas anak dengan nilai penyertaan tercatat karena perubahan ekuitas entitas anak disajikan sebagai Selisih Transaksi Perubahan Ekuitas Entitas Anak dengan rincian sebagai berikut:
The difference between the value of new equity in a subsidiary with the carrying value of investments due to changes in equity of subsidiaries are reflected as Difference In Equity Transactions of Subsidiaries with the following detail:
Tanggal Kepemilikan Kepemilikan Nilai Ekuitas/ Nilai Tercatat/
Transaksi/ Awal/ Akhir/ Equity Value Carrying
Transaction Date
Initial Ending Amount
Ownership Ownership
2016 2015
% % Rp Rp Rp Rp
PT Jaya Daido Concrete 20-Dec-10 98.625% 88.763% 22,585,169,020 27,366,281,238 4,781,112,218 4,781,112,218 4,781,112,218 4,781,112,218
Entitas Total
Anak/ Subsidiary
33. Dividen dan Cadangan Umum 33. Dividend and General Reserve
Berdasarkan Akta tentang Berita Acara RUPS tanggal 1 Juni 2016 yang telah dinotariskan oleh Liestiani Wang, SH, M.Kn. No.1 di Jakarta, pemegang saham menyetujui pembagian dividen tunai final untuk tahun buku 2015 sebesar Rp73.388.339.370 atau 31,41% dari laba bersih Perusahaan.
Based on Deed regarding Minutes of Shareholder’s General Meeting dated June 1, 2016 which have been notarialized by Liestiani Wang, SH, M.Kn. No.1 in Jakarta, the stockholders approved dividend payment for the financial year 2015 amounting to Rp73,388,339,370 or 31.41% of the Company’s net income.
Berdasarkan Akta tentang Berita Acara RUPS tanggal 3 Juni 2015 yang telah dinotariskan oleh Aryanti Artisari, SH, M.Kn. No.4 di Jakarta, pemegang saham menyetujui pembagian dividen tunai final untuk tahun buku 2014 sebesar Rp70.126.635.398 atau 32,35% dari laba bersih Perusahaan.
Based on Deed regarding Minutes of Shareholder’s General Meeting dated June 3, 2015 which have been notarialized by Aryanti Artisari, SH, M.Kn. No.4 in Jakarta, the stockholders approved dividend payment for the financial year 2014 amounting to Rp70,126,635,398 or 32.35% of the Company’s net income.
34. Kepentingan Nonpengendali 34. Non Controlling Interest
2016 2015
Rp Rp
a. Kepentingan Nonpengendali atas Aset Bersih/ a. Non Controlling Interest to Net Assets
Entitas Anak/ Subsidiaries
PT Jaya Trade Indonesia 7,409,133,213 5,966,921,603
PT Jaya Teknik Indonesia 11,889 10,343
PT Jaya Beton Indonesia 18,090,383,216 18,923,734,165
PT Jaya Daido Indonesia 1,222,503,996 1,507,058,606
PT Jaya Konstruksi Pratama Tol 29,125,139,242 23,295,292,090
pada tanggal 31 Desember 2016 dan 2015 (Dalam Rupiah Penuh)
December 31, 2016 and 2015 (In Full Rupiah)
101
2016 2015
Rp Rp
b Kepentingan Nonpengendali atas Laba Komprehensif Tahun Berjalan/
b. Non Controlling Interest to
Comprehensive Income For the Year Entitas Anak/ Subsidiaries
PT Jaya Trade Indonesia 1,533,191,518 903,346,755
PT Jaya Teknik Indonesia 2,154 2,000
PT Jaya Beton Indonesia 6,809,078 2,103,378,954
PT Jaya Daido Indonesia (284,554,611) 104,892,747
PT Jaya Konstruksi Pratama Tol 5,818,321,830 (98,340,013)
Total 7,073,769,969 3,013,280,443
35. Pendapatan Usaha 35. Revenues
2016 2015
Rp Rp
Jasa Konstruksi 2,148,192,281,009 1,921,369,958,999 Construction Services
Aspal 1,255,545,828,079 1,572,346,884,567 Asphalts
Manufaktur - Pile Manufacture - Piles
dan Beton Pra Cetak 522,035,897,561 386,090,081,029 and Concretes
Gas 424,828,087,474 497,019,110,575 Gases
Penyewaan Kapal 42,101,359,125 42,174,093,750 Charter of Vessels
Handling Equipment 70,320,238,977 84,662,492,986 Handling Equipments
Oli 1,076,279,977 225,674,555 Lubricant
Pendapatan Jasa Service Revenue
Jasa Perbaikan dan Repair and Maintenance
Pemeliharaan 159,530,914,378 138,859,518,053 Services
Jasa Pancang 22,995,961,421 10,207,293,219 Pegging Services
Lainnya 4,313,739,931 2,945,917,109 Others
Total 4,650,940,587,932 4,655,901,024,842 Total
Pendapatan usaha yang berasal dari pihak-pihak berelasi untuk tahun-tahun yang berakhir pada 31 Desember 2016 dan 2015 masing-masing sebesar Rp471.352.211.499 dan Rp478.648.645.954 (Catatan 44).
Revenues generated from related parties are amounting to Rp471,352,211,499 and Rp478,648,645,954 for the years ended December 31, 2016 and 2015, respectively (Note 44).
36. Beban Pokok Pendapatan 36. Cost of Revenues
2016 2015
Rp Rp
Jasa Konstruksi 1,842,470,320,047 1,531,023,749,775 Construction Service
Aspal 897,300,759,454 1,381,798,841,350 Asphalts
Manufaktur - Pile Manufacture - Piles
dan Beton Pra Cetak 432,613,801,153 346,846,704,904 and Concretes
Gas 365,632,467,144 431,742,168,332 Gases
Handling Equipment 52,309,704,178 65,612,754,926 Handling Equipments
Penyewaan Kapal 26,943,766,274 29,117,098,643 Charter of Vessels
Oli 1,022,306,746 184,244,210 Lubricant
Pendapatan Jasa Service Revenue
Jasa Perbaikan dan Repair and Maintenance