diperoleh dari PT Bank DBS Indonesia (Bank DBS) merupakan fasilitas pembiayaan pre-export sebesar US$2.550.000 atau setara dengan Rp23.001.000.000. Hutang jangka pendek ini memiliki batas maksimum sebesar US$5.000.000 dan dikenakan tingkat bunga tahunan sebesar cost of fund dari Bank DBS ditambah 2,75%. Fasilitas kredit ini akan jatuh tempo pada tanggal 15 Desember 2007. Pembatasan dan juga jaminan atas fasilitas hutang jangka pendek tersebut adalah sama dengan fasilitas pinjaman jangka panjang yang diperoleh dari bank yang sama.
In 2006, the short-term loan obtained from PT Bank DBS Indonesia (Bank DBS) represents a
pre-export financing facility amounting to
US$2,550,000 or equivalent to Rp23,001,000,000. This short-term loan has a maximum limit of US$5,000,000 and bears annual interest rate at cost of fund from Bank DBS plus 2.75%. The credit facility will mature on December 15, 2007. The covenants as well as the collaterals of the short-term loan facility are the same with the long-term loan facility obtained from the same bank.
PT Aneka Coffee Industry (ACI), Anak Perusahaan, memperoleh fasilitas pinjaman modal kerja dari PT Bank Rakyat Indonesia (Persero) Tbk (BRI)
sebesar US$50.032 atau setara dengan
Rp491.812.889 pada tanggal 31 Desember 2005. Berdasarkan perjanjian pinjaman, yang diaktakan dalam akta Notaris Stefanus Aris Riyanto, S.H., No. 14 tanggal 13 Oktober 2004, antara ACI dan BRI, BRI setuju untuk menyediakan fasilitas pinjaman modal kerja dengan batas maksimum sebesar US$54.760. Fasilitas ini dikenakan bunga tahunan sebesar 7,5% (mengambang) dan akan jatuh tempo pada tanggal 13 Oktober 2005. BRI mengadakan perubahan tanggal pembayaran pokok pinjaman dan suku bunga tahunan. Selain itu, tanggal jatuh tempo pokok pinjaman yang semula tanggal 13 Oktober 2005 diubah menjadi tanggal 13 Oktober 2006 dan tingkat suku bunga tahunan berubah dari 7,5% menjadi 8% (Catatan
12). Pokok pinjaman sebesar US$50.032
seluruhnya telah dibayar kepada BRI pada tanggal 5 Januari 2006.
PT Aneka Coffee Industry (ACI), a Subsidiary, obtained working capital loan facility from PT Bank Rakyat Indonesia (Persero) Tbk (BRI) amounting to US$50,032 or equivalent to Rp491,812,889 as of December 31, 2005. Based on the loan agreement, as notarized in Notarial Deed No. 14 of Stefanus Aris Riyanto, S.H., dated October 13, 2004, between ACI and BRI, BRI agreed to provide the working capital loan facility with maximum amount of US$54,760. This facility bears annual interest rate at 7.5% (floating) and will expire on October 13, 2005. BRI amended the repayment date of loan principal and the annual interest rate. Thus, the maturity date of the principal was changed from October 13, 2005 to October 13, 2006 and the annual interest rate was changed from 7.5% to 8.0% (Note 12). The loan principal amounting to US$50,032 was fully paid to BRI on January 5, 2006.
10. BIAYA MASIH HARUS DIBAYAR 10. ACCRUED EXPENSES
Akun ini terutama merupakan biaya masih harus dibayar atas bunga, jasa tenaga ahli, listrik, air dan telepon.
This account mainly represents accruals for interest, professional fees, electricity, water and telephone expenses.
11. PERPAJAKAN 11. TAXATION
Hutang pajak terdiri dari: Taxes payable consist of:
2006 2005
Perusahaan The Company
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)
2006 2005
Anak Perusahaan Subsidiaries
Taksiran hutang pajak penghasilan Estimated income tax payable (dikurangi dengan pembayaran (net of tax prepayments of pajak di muka sebesar Rp4.179.730.815 Rp4,179,730,815 in 2006 pada tahun 2006 dan Rp169.982.994 and Rp169,982,994 pada tahun 2005) 3.346.872.785 4.712.626.106 in 2005) Hutang pajak lainnya Other taxes payable
Pajak penghasilan Income taxes
Pasal 4(2) 21.740.235 24.034.590 Article 4(2) Pasal 21 268.832.266 184.183.834 Article 21 Pasal 22 105.388.722 154.540.059 Article 22 Pasal 23 23.264.451 64.264.631 Article 23 Pasal 25 394.052.175 - Article 25 Pasal 26 604.373.456 28.438.811 Article 26 Pajak pertambahan nilai 422.505.000 157.435.728 Value-added tax
Jumlah Hutang Pajak 5.187.029.090 5.325.523.759 Total Taxes Payable
Rekonsiliasi antara laba (rugi) komersial sebelum manfaat (beban) pajak, sesuai dengan laporan laba rugi konsolidasi, dan taksiran laba fiskal adalah sebagai berikut:
The reconciliation between income (loss) before tax benefit (expense), as shown in the consolidated statements of income, and estimated fiscal income is as follows:
2006 2005
Laba sebelum manfaat Income before tax benefit (beban) pajak sesuai dengan (expense) per consolidated laporan laba rugi konsolidasi 23.550.176.481 2.458.024.194 statements of income Laba Anak Perusahaan sebelum Income of Subsidiaries before beban pajak, bersih (18.100.094.970) (15.065.041.550) tax expense, net Amortisasi kelebihan nilai buku atas Amortization of excess of net assets biaya perolehan Anak Perusahaan of consolidated Subsidiaries yang dikonsolidasi (223.025.905) (223.025.904) over the cost of investments Laba luar biasa Perusahaan - 125.032.115.743 Extraordinary income of the Company
Laba sebelum manfaat Income before tax benefit (expense) (beban) pajak - Perusahaan 5.227.055.606 112.202.072.483 attributable to the Company
Beda waktu: Timing differences:
Penyisihan imbalan kerja karyawan 1.300.413.948 1.126.530.176 Provision for employee benefits Depreciation of transportation Penyusutan kendaraan sewa guna usaha 39.806.102 - equipment under capital lease
Biaya bunga atas transaksi Interest expense
sewa guna usaha 21.116.163 - from capital lease Laba selisih kurs atas beban bunga Gain on foreign exchange of interest (Innovest Offshore Ventures Ltd., expense (Innovest Offshore (Innovest)) 11.264.567 (11.264.567) Ventures Ltd., (Innovest)) Beban tangguhan biaya transaksi (4.382.968.333) - Deferred charges of transaction cost Beban bunga (Innovest) (481.647.171) 481.647.171 Interest expense (Innovest) Beban sewa (75.049.383) - Rent expense Amortisasi biaya emisi saham Amortization of deferred stock ditangguhkan (53.159.957) (70.879.942) issuance cost
Depreciation of property, plant
Penyusutan aktiva tetap (40.819.495) (517.916.953) and equipment
Pembayaran imbalan kerja karyawan (5.800.000) (7.950.000) Payments of employee benefits Loss on disposal of property, plant
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued) 2006 2005 Lain-lain 4.126.396 230.711 Others Sub-jumlah (3.662.717.163) 1.001.622.448 Sub-total
Beda tetap: Permanent differences: Gaji, upah dan kesejahteraan karyawan 2.350.223.788 842.620.563 Salaries, wages and employees’ welfare Entertainment, donations and Jamuan, sumbangan dan representasi 805.896.811 1.491.099.797 representation Komunikasi 160.791.111 151.202.211 Communication Perbaikan dan pemeliharaan 160.748.875 164.388.450 Repairs and maintenance Penghasilan bunga yang telah Interest income already subjected to dikenakan pajak bersifat final (255.801.931) (136.529.046) final tax
Penghasilan sewa yang telah Rent income already subjected to dikenakan pajak bersifat final (88.499.992) (40.372.998) final tax Pos luar biasa - 7.500.000.000 Extraordinary item
Lain-lain 37.628.330 - Others
Sub-jumlah 3.170.986.992 9.972.408.977 Sub-total
Taksiran laba fiskal tahun berjalan - Estimated current year fiscal income
Perusahaan 4.735.325.435 123.176.103.908 of the Company
Akumulasi kompensasi rugi fiskal tahun: Fiscal loss carryforward: Selisih penilaian kembali aktiva tetap Revaluation increment in property, (Catatan 8) - 46.626.993.151 plant and equipment (Note 8) 2002 (8.725.978.815) (9.247.574.061) 2002
2000 - (169.281.501.813) 2000
The Company’s accumulated fiscal
Akumulasi rugi fiskal - Perusahaan (3.990.653.380) (8.725.978.815) loss carryforwards
Tidak terdapat penyisihan atas pajak penghasilan untuk tahun 2006 dan 2005 karena Perusahaan memiliki rugi fiskal yang dapat dikompensasikan dari tahun-tahun sebelumnya.
There was no provision for income tax for the years 2006 and 2005 since the Company has tax loss carryforwards from prior years.
Perhitungan beban pajak tahun berjalan dan
taksiran hutang pajak penghasilan Anak
Perusahaan adalah sebagai berikut:
The computation of current tax expense and estimated income tax payable of the Subsidiary is as follows:
2006 2005
Taksiran penghasilan kena pajak Estimated taxable income
(dibulatkan) (rounded-off)
Anak Perusahaan 25.147.012.000 16.333.697.000 Subsidiaries
Beban pajak - tahun berjalan Tax expense - current Anak Perusahaan 7.526.603.600 4.882.609.100 Subsidiaries
Beban pajak dalam laporan laba rugi Tax expense per consolidated
konsolidasi 7.526.603.600 4.882.609.100 statements of income
Pajak penghasilan dibayar di muka Prepayments of income taxes Anak Perusahaan 4.179.730.815 169.982.994 Subsidiaries
Taksiran hutang pajak penghasilan Income tax payable
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)