TRANSACTIONS WITH RELATED PARTIES (continued)
17. INSTRUMEN KEUANGAN DERIVATIF (lanjutan) DERIVATIVE FINANCIAL INSTRUMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
h. Perusahaan memperoleh fasilitas foreign exchange dariPT Bank Central Asia Tbk, dimana PT Bank Central Asia Tbk setuju untuk memberikan fasilitas transaksi tom, tod, spot, dan forward dengan jumlah maksimum sebesar US$30.000.Fasilitas ini akan berakhir pada tanggal 29 Mei 2015.
Sehubungan dengan fasilitas di atas, Perusahaan melakukan transaksi-transaksi berikut:
h. The Company obtained a foreign exchange facilityfrom PT Bank Central Asia Tbk whereby PT Bank Central Asia Tbk agreed to provide transaction facilities of tom, tod, spot, and forwardwith a maximum amount of US$30,000.This facility will expire on Mei 29, 2015.
In connection with the above facility, the Company made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 25 Feb. 2015 – 26 Feb. 2015/
Feb. 25, 2015 – Feb. 26, 2015
23 Mar 2015 – 30 Mar. 2015/
Mar. 23, 2015 – Mar. 30, 2015 US$4,000 Rp56.633
30 Jan. 2015 Jan. 30, 2015 10 Feb. 2015/ Feb 10, 2015 US$2,000 Rp25.240 11 Des. 2014 – 12 Des. 2014/ Dec. 11, 2014 – Dec. 12, 2014 20 Jan. 2015 / Jan. 20, 2015 US$5,000 Rp62.301 16 Sept. 2014 Sept. 16, 2014 14 Nov. 2014/ Nov 14, 2014 US$1,000 Rp12.042 13 Jan. 2014 – 16Jan. 2014/ Jan. 13, 2014 – Jan. 16, 2014 20 Febr. 2014 – 14Mar. 2014/
Febr.20, 2014 – Mar 14, 2014 US$8,000 Rp97.591
i. Perusahaan memperoleh fasilitas foreign exchange dari The Bank of Tokyo-Mitsubishi UFJ dengan risiko kredit maksimum sebesar US$3.500. Fasilitas ini telah diperpanjang sementara sampai 14 Maret 2016.
Sehubungan dengan fasilitas di atas, Perusahaan melakukan transaksi-transaksi berikut:
i. The Company obtained a foreign exchange facility from The Bank of Tokyo-Mitsubishi UFJwith a maximum credit risk of US$3,500, respectively. This facility has been extended temporary until March 14, 2016.
In connection with the above facility, the Company made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 12 Feb. 2014 - 14 Feb. 2014/
Feb. 12, 2014 - Feb. 14, 2014
7 April 2014 - 14 April 2014/
April 7, 2014 - April 14, 2014 US$12.000 Rp146.133
13 Jan. 2014 - 16 Jan. 2014/ Jan. 13, 2014 - Jan. 16, 2014
3 Maret 2014 - 13 Maret 2014/
March 3, 2014 - March 13, 2014 US$21.000 Rp256.302
16 Agt. 2013 - 16 Agt. 2013/ Aug. 16, 2013 - Aug. 16, 2013
5 Sept. 2013 - 5 Sept. 2013/
Sept. 5, 2013 - Sept. 5, 2013 US$3.000 Rp31.245
Entitas Anak - PT KWT The Subsidiary - PT KWT
17. INSTRUMEN KEUANGAN DERIVATIF (lanjutan) 17. DERIVATIVE FINANCIAL INSTRUMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 28 Feb. 2014/
Feb. 28, 2014
11 Maret 2014/
March 11, 2014 US$1.000 Rp11.624
k. PT KWT memperoleh fasilitas transaksi forward dari PT Bank ANZ Indonesia dengan jumlah maksimum sebesar US$20.000 pada tahun 2014 dan 2013. Fasilitas ini berakhir pada tanggal 9 Januari 2015.
k. PT KWT obtained a forward transaction facility from PT Bank ANZ Indonesia with a maximum amount of US$20,000 in 2014 and 2013, respectively. The facility expired on January 9, 2015.
Sehubungan dengan fasilitas di atas, PT KWT melakukan transaksi-transaksi berikut:
In connection with the above facility, PT KWT made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 16 Des. 2014 - 17 Des. 2014/
Dec. 16, 2014 - Dec 17, 2014
19 Des. 2014 - 24 Des. 2014/
Dec. 19, 2014 - Dec. 24, 2014 US$1.000 Rp12.688
28 Feb. 2014/ Feb. 28, 2014
12 Maret 2014/
March 12, 2014 US$1.000 Rp11.625
18. PERPAJAKAN 18. TAXATION
Akun ini terdiri dari: This account consists of:
a. Pajak dibayar di muka a. Prepaid taxes
b. Estimasi tagihan pajak b. Estimated claims for tax refund
31/03/2015 31/12/2014 31/12/2013
Pajak Pertambahan Nilai 28.643 7.372 9.391 Value -Added Tax
31/03/2015 31/12/2014 31/12/2013
Tahun berjalan Current year
Perusahaan 4.432 15.793 16.061 The Company
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Beban (manfaat) pajak d. Tax expense (benefit)
e. Pajak kini e. Current tax
Rekonsiliasi antara laba sebelum beban (manfaat) pajak dan estimasi rugi fiskal Perusahaan adalah sebagai berikut:
The reconciliation between profit before tax expense (benefit) and the Company‟s estimated tax loss is as follows:
2015 2014
Beban pajak kini Current tax expenses
Perusahaan - - The Company
Entitas Anak 5.377 4.033 Subsidiaries
Sub-total 5.377 4.033 Sub-total
Beban (manfaat) pajak tangguhan Deferred tax expenses (benefit)
Perusahaan (5.790) (6.191) The Company
Entitas Anak (391) (2.584) Subsidiaries
Sub-total (6.181) (8.775) Sub-total
Manfaat pajak, neto (804) (4.742) Tax benefit, net
2015 2014
Rugi sebelum beban (manfaat) Loss before tax expense (benefit)
pajak perusahaan (24.007) (24.985) of the Company
Beda temporer Temporary differences
Penyisihan (pemulihan) penurunan nilai Provision for (recovery of) decline in value
persediaan dan persediaan usang - - of inventory and inventory obsolescence, net
Penyusutan dan laba/rugi penjualan Depreciation and gain/loss from sale of
Aktiva tetap 3.021 2.172 fixed assets
Penurunan (pemulihan) nilai piutang, neto - - Impairment (recovery) of receivables, net
Amortisasi biaya emisi efek ekuitas - (293) Amortization of stock issuance costs
Imbalan kerja 237 1.691 employees' benefits
Bagian atas laba (rugi) neto bersih Share in net profit of the Subsidiaries
Entitas Anak dan Asosiasi - - and Associaties
Sub-total 3.258 3.570 Sub-total
Dalam ribuan Dollar AS/ In Thousands of US Dollar
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Pajak kini (lanjutan) e. Current tax (continued)
Estimasi beban pajak kini dan tagihan pajak penghasilan adalah sebagai berikut:
The estimated current tax expense and claims for tax refund are as follows:
2015 2014
Beda tetap Permanent differences
Beban yang tidak dapat dikurangkan 132 130 Non-deductable expenses
Beban bunga 1.415 43 Interest expense
Beban program tanggung jawab Corporate oscial responsibility
sosial dan lingkungan - - expenses
Penghasilan bunga yang telah dikenakan Interest income already subject to
pajak final (743) (472) final income tax
Pendapatan yang telah dibebankan pajak Interest income already subject to
penghasilan final (99) 510 final income tax
Imbalan perawatan kesehatan pasca kerja - Post-retirement healthcare benefit
Sub-total 705 211 Sub-total
Estimasi rugi fiskal (20.044) (21.204) Estimated tax loss
Rugi fiskal tahun sebelumnya Tax loss carry forward
Tahun 2014 (85.816) - Year 2014
Tahun 2013 (160.789) (160.789) year 2013
Tahun 2012 (63.661) (63.661) Year 2012
Estimasi rugi fiskal setelah Estimated tax loss after compensation
kompensasi rugi fiskal (330.310) (245.654) of tax loss carry forward
2015 2014
Beban pajak kini - Perusahaan - - Current tax expense - the Company
Pembayaran pajak penghasilan di muka Prepayments of income taxes
Pajak penghasilan pasal 22 4.432 3.949 Income tax article 22
Pajak penghasilan pasal 23 0 0 Income tax article 23
Sub-total 4.432 3.949 Sub-total
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Pajak kini (lanjutan) e. Current tax (continued)
Sehubungan dengan perubahan mata uang penyajian laporan keuangan efektif 1 Januari 2012, Perusahaan dan Entitas Anak tertentu yang mata uang fungsionalnya adalah Dolar AS telah mengajukan ijin pembukuan dalam Dolar AS untuk keperluan pelaporan dan perhitungan kewajiban perpajakannya. Perusahaan dan Entitas Anak tersebut (kecuali PT MJIS) telah mendapatkan persetujuan dari Kementerian Keuangan Republik Indonesia - Direktorat Jenderal Pajak yang berlaku efektif mulai tahun fiskal 2014. Kewajiban perpajakan untuk tahun 2013 dihitung berdasarkan pembukuan Rupiah yang disusun dengan metode yang sama dengan sebelum tahun 2013.
In relation to the change in the reporting currency effective January 1, 2012, the Company and certain Subsidiaries having US Dollar functional currency have applied for permit to use US Dollar book-keeping for tax reporting and computation of tax liabilities. The Company and those Subsidiaries (except PT MJIS) have obtained approval from the Ministry of Finance of the Republic of Indonesia - Directorate General of Taxation which will be effective in 2014 fiscal year onward. Tax liabilities for 2013 are computed based on Rupiah book-keeping which were prepared using the same method as the year before 2013.
f. Pajak tangguhan f. Deferred tax
Rincian beban (manfaat) pajak tangguhan adalah sebagai berikut:
The details of deferred tax expense (benefit) are as follows:
31/03/2015 31/03/2014
Pengaruh pajak atas beda temporer The effect of temporary differences
pada tarif pajak yang berlaku: at the prevailling tax rates:
Perusahaan The Company
Cadangan kerugian penurunan Provision for impairment (recovery of)
(pemulihan) nilai piutang, neto - losses on receivables, net
Penyisihan (pemulihan) penurunan Provision for (recovery of) decline
nilai persediaan dan persediaan in value of inventory and inventory
usang, neto - - obsolescence, net
Biaya emisi efek ekuitas - 73 Stock issuance cost
Imbalan kerja (59) (420) Employee benefit
Penyusutan (755) (543) Depreciation
Rugi fiskal (4.976) (5.301) Fiscal loss
Sub-total (5.790) (6.191) Sub-total
Entitas Anak The Subsidiaries
Cadangan kerugian penurunan Provision for impairment (recovery of)
(pemulihan) nilai piutang, neto 4 (17) losses on receivables, net
Penyisihan (pemulihan) penurunan Provision for (recovery of) decline
nilai persediaan dan persediaan in value of inventory and inventory
usang, neto - (0) obsolescence, net
Imbalan kerja (8) (66) Employee benefit
Penyusutan (147) (2.265) Depreciation
Rugi fiskal (259) - Fiscal loss
Lain-lain 19 (235) Others
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued)
Pengaruh pajak atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut:
The tax effects of temporary differences between accounting and tax reporting are as follows:
31/03/2015 31/12/2014 31/12/2013
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Cadangan kerugian penurunan nilai Allowance for doubtful accounts
piutang, neto 7 7 53
Penyisihan penurunan nilai Allowance for decline in value of inventory
persediaan 2.442 1.687 2.346
Biaya emisi efek ekuitas - - 519 Stock issuance cost
Liabilitas imbalan kerja jangka panjang 6.756 6.696 7.059 Estimated liabilities for employee benefits
Rugi fiskal 82.543 77.567 56.116 Fiscal loss
Liabilitas pajak tangguhan Deferred tax liability
Aset tetap (11.048) (11.048) (27.876) Fixed assets
Persediaan (697) (697) - Inventories
Asset (liabilitas) pajak tangguhan, neto 80.002 74.212 38.217 Deferred tax assets (liability), net
31/03/2015 31/12/2014 31/12/2013
Entitas Anak Subsidiaries
Aset pajak tangguhan Deferred tax assets
PT Krakatau Wajatama 2.599 2.565 - PT Krak atau Wajatama
PT KHI Pipe Industries - 662 - PT KHI Pipe Industries
PT Krakatau Daya Listrik 1.876 1.739 - PT Krak atau Daya Listrik
PT Merarus Jaya Iron & Steel 866 719 866 PT Merarus Jaya Iron & Steel
PT Krakatau Medika 474 481 471 PT Krak atau Medik a
PT Krakatau Industrial Estate Cilegon 28 28 130 PT Krak atau Industrial Estate Cilegon
PT Krakatau Daya Tirta - 6 9 PT Krak atau Daya Tirta
PT Krakatau Bandar Samudera 29 9 194 PT Krak atau Bandar Samudera
PT Krakatau Perbengkelan PT Krak atau Perbengk elan
dan Perawatan - 25 - dan Perawatan
Total 5.872 6.234 1.670 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT KHI Pipe Industries (1.416) - (1.497) PT KHI Pipe Industries
PT Krakatau Tirta Industi - (229) (131) PT Krak atau Tirta Industi
PT Krakatau Information Technology (186) (124) (161) PT Krak atau Information Technology
PT Krakatau Wajatama - - (1.899) PT Krak atau Wajatama
PT Krakatau Daya Listrik - - (671) PT Krak atau Daya Listrik
PT Krakatau National Resources (223) (1) - PT Krak atau National Resources
Total (1.825) (354) (4.359) Total Aset pajak tangguhan konsolidasi, neto 85.874 80.446 39.887 Consolidated deferred tax assets, net Liabilitas pajak tangguhan konsolidasi, neto (1.825) (354) (4.359) Consolidated deferred tax liabilities, net
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued)
Aset pajak tangguhan (selain akumulasi rugi fiskal) dan liabilitas pajak tangguhan yang berasal dari perbedaan metode atau dasar yang digunakan untuk tujuan pencatatan menurut pelaporan akuntansi dan pajak, terutama terdiri dari penyusutan aset tetap, cadangan kerugian penurunan nilai piutang, cadangan penurunan nilai persediaan, cadangan persediaan usang dan provisi untuk imbalan kerja. Perbedaan pada dasar pencatatan aset tetap adalah karena adanya perbedaan taksiran masa manfaat aset dan metode penyusutan untuk tujuan pelaporan akuntansi dan pajak. Perbedaan pada dasar cadangan kerugian penurunan nilai piutang, cadangan penurunan nilai persediaan, cadangan persediaan usang, biaya emisi efek ekuitas dan provisi untuk imbalan kerja karena adanya perbedaan waktu pengakuan beban untuk tujuan pelaporan akuntansi dan pajak.
Deferred tax assets (other than accumulated fiscal losses) and deferred tax liabilities arose from the differences in the methods or basis used for accounting and tax reporting purposes, which mainly consist of depreciation on fixed assets, allowance for impairment losses on receivables, allowance for decline in value of inventory, allowance for inventory obsolescence and provision for employee benefits. The difference in the basis of recording of fixed assets is due to the differences in the estimated useful lives of the assets and depreciation method used for accounting and tax reporting purposes. The difference in the basis of allowance for impairment losses on receivables, allowance for decline in value of inventory, allowance for inventory obsolescence, stock issuance cost and provision for employee benefits is due to the difference in the timing of recognition of expenses for accounting and tax reporting purposes.
Manajemen Perusahaan dan Entitas Anak berpendapat bahwa aset pajak tangguhan dapat direalisasi.
The management of the Company and Subsidiaries is of the opinion that deferred tax assets are recoverable.
Rekonsiliasi antara beban (manfaat) pajak yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba akuntansi sebelum beban (manfaat) pajak dan beban pajak neto seperti yang dilaporkan dalam Laporan Laba Rugi dan Penghasilan Komprehensif Lain konsolidasian interim adalah sebagai berikut:
The reconciliation between tax expense (benefit) computed using the prevailing tax rates on the accounting income before tax expense (benefit) and the net tax expense as reported in the interim consolidated Statements of Profit or Loss and Other Comprehensive income is as follows:
31/03/2015 31/03/2014
Rugi sebelum beban (manfaat) pajak Perusahaan (43.724) (54.110) Loss before tax expense (benefit) of the company
Beban (manfaat) pajak dengan tarif pajak yang berlaku (10.931) (13.528) Tax expense (benefit) computed using the prevailing tax rate
Pengaruh pajak atas beda tetap 176 53 Tax effect of permanent differences
Bagian atas laba neto Entitas Anak dan Asosiasi - - Share in net income of Subsidiaries and Associaties
Perubahan kurs 4.965 7.283 Foreign exchange rate changes
Manfaat pajak Perusahaan (5.790) (6.191) Tax benefit of the Company
Beban pajak Entitas Anak Tax expense of the Subsidiaries
Pajak Kini 5.377 4.033 Current tax
Pajak tangguhan (391) (2.584) Deferred tax
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued)
Tidak terdapat konsekuensi pajak penghasilan atas pembayaran dividen oleh Entitas Anak dan Entitas Asosiasi dengan kepemilikan sebesar 25% atau lebih serta Perusahaan tidak bermaksud menjual investasinya pada Entitas Anak.
There are no income tax consequences attached to the payment of dividends by the Subsidiaries and Associates where the ownership interest is 25% or more and the Company does not intend to sell its investment in Subsidiaries.
g. Surat Ketetapan Pajak g. Tax Assessment Letters
Perusahaan The Company
Pada tanggal 28 Maret 2014, Perusahaan menerima Surat Ketepatan Pajak Lebih Bayar (“SKPLB”) atas Pajak Penghasilan Badan Tahun 2012 sebesar Rp247.344 yang telah diterima Perusahaan pada bulan Mei 2014.
On March 28, 2014, the Company received Tax Assessment Letters of Overpayment (“SKPLB”) for its 2012 Corporate Income Tax amounting to Rp247,344 which was received by the Company in May 2014.
Pada tanggal 14 Mei 2013, Perusahaan menerima SKPLB atas Pajak Penghasilan Badan tahun 2011 sebesar Rp389.213 yang telah diterima Perusahaan pada bulan Juni 2013.
On May 14, 2013, the Company received SKPLB for its 2011 Corporate Income Tax amounting to Rp389,213 which was received by the Company in June 2013.
Entitas Anak - PT KWT The Subsidiary - PT KWT
Pada tanggal 2 Mei 2014, PT KWT menerima SKPLB atas Pajak Penghasilan Badan tahun 2012 sebesar Rp6.604.
On May 2, 2014, PT KWT received SKPLB for its 2012 Corporate Income Tax amounting to Rp6,604.
Pada tanggal 19 Juli 2013, PT KWT menerima SKPLB atas Pajak Penghasilan Badan tahun 2011 sebesar Rp6.928 dan Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) atas Pajak Pertambahan Nilai (“PPN”) tahun 2011 yang berjumlah Rp31. Selisih kurang bayar PPN sebesar Rp31 dibebankan pada usaha tahun berjalan.
On July 19, 2013, PT KWT received SKPLB for its 2011 Corporate Income Tax amounting to Rp6,928 and Tax Assessment Letters for Underpayment (“SKPKB”) for its 2011 and Value-Added Tax (“VAT”) amounting to Rp31. The VAT underpayment of Rp31 was charged to current year operations.
Entitas Anak - PT KHIP The Subsidiary - PT KHIP
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
g. Surat Keteteapan Pajak (lanjutan) g. Tax Assessment Letter (continued)
Entitas Anak - PT KHIP ((lanjutan) The Subsidiary - PT KHIP (continued)
Pada tanggal 19 Juli 2013, PT KHIP menerima SKPLB atas Pajak Penghasilan Badan tahun 2011 sebesar Rp3.083 dan SKPLB atas PPN tahun 2011 sebesar Rp25.185. Selisih antara jumlah PPN yang ditagih oleh PT KHIP dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp373 dibebankan pada usaha tahun berjalan.
On July 19, 2013, PT KHIP received SKPLB for its 2011 Corporate Income Tax amounting to Rp3,083 and SKPLB for its 2011 VAT amounting to Rp25,185. The difference between the PPN amount claimed by PT KHIP and the amount refunded by the Tax Office of Rp373 was charged to current year operations.
Entitas Anak - PT MJIS The Subsidiary - PT MJIS
Pada tanggal 10 Maret 2014, PT MJIS menerima SKPLB atas PPN tahun 2012 sebesar Rp12.866. Selisih antara jumlah yang ditagih oleh PT MJIS dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp15.841 dibebankan pada usaha tahun berjalan.
On March 10, 2014, PT MJIS received SKPLB for its 2012 VAT amounting to Rp12,866. The difference between the amount claimed by PT MJIS and the amount refunded by the Tax Office of Rp15,841 was charged to current year operations
Pada tanggal 10 April 2013, PT MJIS menerima SKPLB atas PPN tahun 2011 sebesar Rp22.060. Selisih antara jumlah yang ditagih oleh PT MJIS dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp4.355 dibebankan pada usaha tahun berjalan.
On April 10, 2013, PT MJIS received SKPLB for its 2011 VAT amounting to Rp22,060. The difference between the amount claimed by PT MJIS and the amount refunded by the Tax Office of Rp4,355 was charged to current year operations.
Entitas Anak - PT KDL The Subsidiary - PT KDL
Pada tanggal 8 September 2014, PT KDL menerima SKPKB dan Surat Tagihan Pajak (“STP”) atas Pajak Penghasilan Badan tahun 2010 sebesar Rp759 (US$64) disajikan pada akun “Beban Pajak Kini”.
On September 8, 2014, PT KDL received SKPKB and Tax Collection Letter (“STP”) for its 2010 Corporate Income Tax amounting to Rp759 (US$64) which was presented in the “Current Tax Expense” account.
Entitas Anak - PT KTI The Subsidiary - PT KTI
Pada tanggal 21 Juli 2014, PT KTI menerima SKPLB atas Pajak Penghasilan Badan tahun 2012 sebesar Rp2.868. Selisih antara jumlah yang ditagih oleh PT KTI dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp294 (US$25) disajikan pada akun “Beban Pajak Kini”.
On July 21, 2014, PT KTI received SKPLB for its 2012 Corporate Income Tax amounting to Rp2,868. The difference between the Corporate Income Tax amount claimed by PT KTI and the amount refunded by the Tax Office of Rp294 (US$25) was presented in the “Current Tax Expense” account.
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
g. Surat Keteteapan Pajak (lanjutan) g. Tax Assessment Letter (continued)
Entitas Anak - PT KITech The Subsidiary - PT KITech
Pada tanggal 10 November 2014, PT KITech menerima SKPLB atas Pajak Penghasilan Badan tahun 2012 sebesar Rp1.445.
On November 10, 2014, PT KITech received SKPLB for its 2012 Corporate Income Tax amounting to Rp1,445.
19. BEBAN AKRUAL 19. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
20. UANG MUKA PENJUALAN DAN LAINNYA 20. SALES AND OTHER ADVANCES
Akun ini terdiri dari: This account consists of:
Uang muka konstruksi merupakan uang muka yang diterima dari pemberi kerja yang akan diperhitungkan sesuai dengan tagihan termin.
Advances for construction represent advances received from the project owners which will be accounted for according to the progress billings.
31/03/2015 31/12/2014 31/12/2013
Biaya angkut 4.079 5.862 5.415 Delivery expense
Jasa pelabuhan 3.526 3.462 2.562 Port service
Biaya proyek 5.862 5.326 3.207 Project expense
Bunga 6.772 3.048 2.116 Interest
Tolling dan coating 3.300 3.317 3.282 Tolling dan coating
Sharing dan Handling 7.011 7.655 6.518 Sharing and Handling
Jasa Profesional 168 146 404 Profesional fees
Royalti dam retribusi ke Pemerintah daerah 77 59 122 Royalty and retribution to District Government
Sewa 435 449 311 Rent
Lain-lain 22.798 4.485 263 Others
Total 54.026 33.809 24.200 Total
31/03/2015 31/12/2014 31/12/2013
Uang Muka Konstruksi 3.946 6.625 13.816 Advances for construction
Uang muka pelanggan 8.840 8.426 6.771 Advances from customer
Lain-lain 9.268 8.255 10.588 Others
Total 22.054 23.306 31.175 Total