berdasarkan peraturan yang berlaku, yakni Undang-undang No. 13 Tahun 2003 tanggal 25 Maret 2003.
The amount of long-term empoyee benefits is determined based on the outstanding regulation Law No. 13 Year 2003, dated March 25, 2003.
Program pensiun iuran pasti Defined contribution pension plan
Imbalan kerja jangka panjang The Ritz-Carlton Jakarta, Pacific Place (RCPP) didanai melalui program dana iuran pasti. Dana tersebut dikelola oleh DPLK Manulife Financial. Iuran pensiun yang ditanggung RCPP berkisar antara 3% - 7% dari gaji pokok bulanan karyawan dan tergantung kepada masa kerja karyawan tersebut. Selama tahun 2013 dan 2012, iuran yang ditanggung
oleh RCPP masing-masing sebesar
Rp 2.132.484 dan Rp 1.446.915.
The Ritz-Carlton Jakarta, Pacific Place (RCPP) provides defined-contribution pension plan, which is managed by DPLK Manulife Financial. Portion of contributions borne by RCPP, ranging from 3% - 7% of the employees’ gross monthly salaries and was based on years of service. During 2013 and 2012, portion of contributions borne by the RCPP amounted to Rp 2,132,484 and Rp 1,446,915, respectively.
Program pensiun manfaat pasti Defined post-employment benefits
Imbalan kerja jangka panjang Perusahaan sebagian didanai melalui program dana pensiun manfaat pasti.
The Company provides post-employment benefits through defined-benefits pension plan.
Dana Pensiun tersebut dikelola oleh Dana Pensiun Jakarta International Hotels & Development (DAPEN JIHD) yang pendiriannya telah disetujui oleh Menteri Keuangan Republik Indonesia berdasarkan surat
No. KEP-366/KM.17/2000 tanggal
2 Oktober 2000. Selama tahun 2013 dan 2012, iuran pensiun yang ditanggung oleh Perusahaan dan karyawan masing-masing sebesar 9% dan 6% dari gaji pokok bulanan karyawan.
The pension fund is managed by Dana Pensiun Jakarta International Hotels & Development (DAPEN JIHD), which Deed of Establishment was approved by the Ministry of Finance of the Republic of Indonesia No. KEP-366/KM.17/2000 dated October 2, 2000. During 2013 and 2012, portion of contributions borne by the Company and employees are 9% and 6%, respectively, of the employees’ gross monthly salaries.
Perhitungan aktuaria terakhir atas dana pensiun dan liabilitas imbalan kerja jangka panjang Perusahaan tersebut dilakukan oleh PT Prima Bhaksana Lestari, aktuaris independen, tertanggal 20 Februari 2014.
The latest actuarial valuation upon the pension fund and the long-term employee benefits liability reserve of the Company was prepared by PT Prima Bhaksana Lestari, an independent actuary, dated February 20, 2014.
Jumlah karyawan Grup yang berhak atas imbalan kerja jangka panjang tersebut masing- masing sebanyak 1.710 karyawan pada tahun 2013 dan 2.003 karyawan pada tahun 2012.
Number of eligible employees of the Group is 1,710 in 2013 and 2,003 in 2012.
Rekonsiliasi jumlah liabilitas imbalan kerja jangka panjang yang didanai dan tidak didanai pada laporan posisi keuangan konsolidasian adalah sebagai berikut:
A reconciliation of the amount of funded and unfunded long-term employee benefits liability presented in the consolidated statements of financial position is as follows:
2013 2012 2011 2010 2009
Nilai kini liabilitas imbalan kerja Present value of long-term employee benefits jangka panjang yang didanai 71.882.663 83.265.338 68.025.639 41.139.598 46.011.219 liabilitiy reserve
Nilai wajar aset program (33.755.648) (35.227.266) (34.553.633) (33.946.411) (31.132.482) Fair value of plan assets 38.127.015 48.038.072 33.472.006 7.193.187 14.878.737
Nilai kini liabilitas imbalan kerja Present value of unfunded long-term
jangka panjang yang tidak didanai 37.675.712 42.020.558 31.272.160 24.690.385 17.480.732 employee benefits liability reserve Keuntungan (kerugian) aktuarial
yang tidak diakui 654.636 (30.686.650) (15.210.933) 10.969.333 13.332.634 Unrecognized actuarial gain (loss) Liabilitas imbalan kerja jangka panjang 76.457.363 59.371.980 49.533.233 42.852.905 45.692.103 Long-term employee benefits liability
Berikut adalah rincian beban imbalan kerja jangka panjang dan hasil aktual dari aset program:
Following are the details of long-term employee benefits expense and actual return on plan assets:
2013 2012
Beban jasa kini 8.856.647 10.828.799 Current service costs
Beban bunga 9.617.507 5.893.095 Interest costs
Hasil kerugian (keuntungan) dari aset program 1.400.517 (1.650.469) Loss (return) on plan assets
Beban jasa lalu - 594.864 Past service costs
Kerugian aktuarial bersih Recognized actuarial net gains
yang diakui pada tahun berjalan 1.057.726 284.867 during the year
Keuntungan kurtailmen (625.137) (767.348) Gain on curtailment
Jumlah beban imbalan kerja jangka panjang
Alokasi beban imbalan kerja jangka panjang sebagai berikut:
Allocation of long-term employee benefit expense are as follow:
2013 2012
Beban pokok penjualan 13.473.562 8.483.631 Cost of revenue
Beban umum dan administrasi 6.833.698 6.700.177 General and administrative expenses
Jumlah 20.307.260 15.183.808 Total
Mutasi liabilitas imbalan kerja jangka panjang adalah sebagai berikut:
Movements of long-term employee benefits liability reserve are as follows:
2013 2012
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability
awal tahun 59.371.980 49.533.233 at the beginning of the year
Beban imbalan kerja jangka panjang Long-term employee benefits liability
tahun berjalan 20.307.260 15.183.808 expense during the year
Iuran pensiun (2.295.113) (1.588.617) Pension contribution
Pembayaran selama tahun berjalan (926.764) (3.169.639) Payments made during the year
Penyesuaian aktuaria - (586.805) Actuarial adjustment
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability
akhir tahun 76.457.363 59.371.980 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 liability are as follows:
2013 2012
Tabel mortalita CSO 1958,TMI-2011, GAM-83 CSO 1958,TMI-2011, GAM-83 Mortality table
Usia pensiun normal 50-55 tahun/years 50-55 tahun/years Normal pension age
Tingkat diskonto per tahun 8,9% - 9,1% 5,9% - 8,8% Discount rate per annum
Tingkat kenaikan gaji per tahun 9 - 10% 9 - 10% Future salary increases per annum
35. Pajak Penghasilan 35. Income Tax
a. Beban (penghasilan) pajak Grup terdiri dari: a. Tax expense (benefit) of the Group consists of the following:
2013 2012
Pajak kini 156.646.433 46.281.167 Current tax
Pajak tangguhan (3.602.255) (5.456.116) Deferred tax
b. Pajak Kini b. Current Tax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak sebagai berikut:
A reconciliation between income before tax per consolidated statements of comprehensive income and taxable income is as follows:
2013 2012
Laba sebelum pajak menurut Income before tax per consolidated
laporan laba rugi komprehensif statements of comprehensive
konsolidasian 1.919.521.894 126.188.201 income
Laba sebelum pajak entitas anak (1.908.672.048) (115.975.805) Income before tax of subsidiaries
Laba Perusahaan sebelum pajak 10.849.846 10.212.396 Income before tax of the Company
Perbedaan temporer: Temporary differences:
Perbedaan penyusutan antara Difference between fiscal and
fiskal dan komersial (1.707.975) (5.943.472) commercial depreciation
Cadangan untuk penggantian Reserve for replacement of
peralatan usaha 233.724 1.133.644 operating equipment
Cadangan kerugian penurunan
nilai piutang 1.000.000 200.000 Provision for doubtful accounts
Imbalan kerja jangka panjang - bersih 11.222.807 4.937.110 Long-term employee benefits - net
Jumlah 10.748.556 327.282 Total
Perbedaan tetap: Permanent differences:
Kesejahteraan karyawan 5.077.900 5.467.333 Employees’ benefit
Representasi 1.536.890 1.598.399 Representation
Beban umum dan administrasi 475.398 1.044.843 General and administrative expenses
Pendapatan yang telah dikenakan Income already subjected to
pajak final (2.630.284) (2.641.258) final tax
Jumlah 4.459.904 5.469.317 Total
Laba kena pajak Perusahaan 26.058.306 16.008.995 Taxable income of the Company
Perhitungan beban pajak dan utang pajak kini (pajak dibayar di muka) Grup adalah sebagai berikut:
The details of current tax expense and tax payable (prepaid taxes) of the Group are as follows:
2013 2012
Beban pajak kini Current tax expense
Perusahaan 5.211.661 3.201.799 The Company
Entitas Anak 151.434.772 43.079.368 Subsidiaries
Jumlah beban pajak kini 156.646.433 46.281.167 Total current tax expense
Dikurangi pembayaran pajak di muka Less prepaid income taxes
Perusahaan 3.231.710 3.089.675 The Company
Entitas Anak 151.362.278 44.489.776 Subsidiaries
Jumlah 154.593.988 47.579.451 Subtotal
Utang pajak (pajak dibayar di muka) 2.052.445 (1.298.284) Taxes payable (prepaid taxes)
Terdiri dari: Consists of:
Perusahaan (Catatan 18) 1.979.951 112.124 The Company (Note 18)
Entitas Anak (Catatan 7) (4.188.197) (2.570.133) Subsidiaries (Note 7) Entitas Anak (Catatan 18) 4.260.691 1.159.725 Subsidiaries (Note 18)
c. Pajak Tangguhan c. Deferred Tax Rincian aset (liabilitas) pajak tangguhan
Grup adalah sebagai berikut:
The details of deferred tax assets (liabilities) of the Group are as follows: Dikreditkan Dikreditkan
(dibebankan) (dibebankan) ke laporan ke laporan
laba rugi laba rugi komprehensif komprehensif konsolidasian/ konsolidasian/
Credited Credited
(charged) (charged)
to consolidated to consolidated
statement of 31 Desember statement of 31 Desember
comprehensive 2012/ comprehensive 2013/ 1 Januari 2012/ income December 31, income December 31, January 1, 2012 for the year 2012/ for the year 2013/
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja jangka panjang 10.173.265 568.418 10.741.683 3.101.644 13.843.327 Long-term employee benefits liability Cadangan kerugian penurunan nilai 2.117.779 (383.144) 1.734.635 200.000 1.934.635 Allowance for doubtful accounts
Cadangan untuk penggantian Reserve for replacement of
peralatan usaha 1.159.608 (5.193) 1.154.415 46.745 1.201.160 operating equipment
Akumulasi penyusutan Accumulated depreciation of
aset tetap 1.253.119 (1.129.064) 124.055 595.462 719.517 property and equipment Akumulasi rugi fiskal 75.754 - 75.754 - 75.754 Accumulated fiscal losses
Pendapatan ditangguhkan 367.112 (367.112) - - - Deferred revenues
Liabilitas pajak tangguhan Deferred tax liabilities
Penyusutan (33.491.886) 6.772.211 (26.719.675) (341.596) (27.061.271) Depreciation
Aset (Liabilitas) Pajak Deferred Tax Assets
Tangguhan - bersih (18.345.249) 5.456.116 (12.889.133) 3.602.255 (9.286.878) (Liabilities) - net
Sesuai dengan Surat dari Otoritas Jasa Keuangan No. S-01/ D.04/ 2014 tanggal 30 Januari 2014 dan No. S-13/ D.04/ 2013 tanggal 30 Januari 2013 kepada Direktur Jenderal Pajak Kementerian Keuangan Republik Indonesia, Perusahaan termasuk dalam daftar wajib pajak yang memenuhi syarat untuk mendapatkan penurunan tarif PPh sebesar 5% untuk tahun pajak 2013 dan 2012. Selanjutnya liabilitas pajak tangguhan Perusahaan pada tanggal 31 Desember 2012 telah dihitung menggunakan tarif tersebut. Dampak perubahan tarif pajak tersebut dalam perhitungan liabilitas pajak tangguhan pada tanggal 31 Desember 2012 sebesar Rp 4.942.400 - bersih dan dibukukan sebagai bagian dari beban pajak pada laporan laba rugi komprehensif konsolidasian pada tahun 2012.
Based on Letter from Financial Services Authority No. S-01/ D.04/ 2014 dated January 30, 2014 and No. S-13/ D.04/ 2013 dated January 30, 2013 to Director General of Taxation Ministry of Finance of the Republic of Indonesia, the Company is included in the list of tax payers who qualify for a reduction in income tax rate of 5% for fiscal year 2012. Futher, the deferred tax liabilities as of December 31, 2013 and 2012 have been calculated using these enacted rates since the Company still expects to comply with the required shareholding composition at the time that these deferred tax will be realized. The impact of the change in tax rates in the calculation of the deferred tax liabilities as of December 31, 2012 amounting to Rp 4,942,400 - net, and was recorded as part of tax expense in the 2012 consolidated statement of comprehensive income.
Rincian aset (liabilitas) pajak tangguhan masing-masing entitas adalah sebagai berikut:
The details of deferred tax assets (liabilities) for each entity are as follows:
2013 2012
Aset pajak tangguhan - bersih Deferred tax assets - net
PT Artha Telekomindo 3.983.828 3.076.777 PT Artha Telekomindo
PT Danayasa Arthatama Tbk 3.696.311 3.300.140 PT Danayasa Arthatama Tbk
PT Dharma Harapan Raya 511.662 362.341 PT Dharma Harapan Raya
PT Primagraha Majumakmur 75.754 75.754 PT Primagraha Majumakmur
Jumlah 8.267.555 6.815.012 Total
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Perusahaan (17.554.433) (19.704.145) The Company
Bersih (9.286.878) (12.889.133) Net
Rekonsiliasi antara beban pajak yang dihitung dengan menggunakan tarif pajak yang berlaku dengan laba akuntansi sebelum pajak seperti yang tercantum dalam laporan laba rugi komprehensif konsolidasian adalah sebagai berikut:
A reconciliation between total tax expense and the amounts computed by applying the effective tax rate to income before tax per consolidated statements of comprehensive income is as follows:
2013 2012
Laba sebelum pajak menurut Income before tax per consolidated
laporan laba rugi komprehensif statements of comprehensive
konsolidasian 1.919.521.894 126.188.201 income
Laba sebelum pajak Income before tax
entitas anak (1.908.672.048) (115.975.805) of subsidiaries
Laba sebelum pajak Perusahaan 10.849.846 10.212.396 Income before tax of the Company Beban pajak dengan tarif pajak
yang berlaku 2.169.969 2.042.479 Tax expense at effective tax rates
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Kesejahteraan karyawan 1.015.580 1.093.466 Employee benefits
Representasi 307.378 319.680 Representation
Beban umum dan administrasi 95.080 208.969 General and administrative expense
Pendapatan yang telah dikenakan Income already subjected to
pajak final (526.057) (528.252) final tax
Bersih 891.981 1.093.863 Net
Pengaruh perubahan tarif
pajak penghasilan - (4.942.400) Effect of changes in tax rate
Beban (penghasilan) pajak Perusahaan 3.061.950 (1.806.058) Tax expense (benefit) of the Company
Penghasilan pajak tangguhan Deferred tax benefit of
entitas anak (1.452.544) (448.259) the subsidiaries
Beban pajak kini entitas anak 151.434.772 43.079.368 Current tax expense of the subsidiaries
36. Laba per Saham Dasar 36. Basic Earnings per Share
