PT GLOBAL TELESHOP TBK DAN ENTITAS ANAK/AND SUBSIDIARIES
FINANCIAL STATEMENTS As of December 31, 2015 and
14. UTANG BANK JANGKA PENDEK (lanjutan) SHORT TERM BANK LOANS (continued) Kredit Modal Kerja Revolving II (lanjutan) Working Capital Loan Revolving II (continued)
Pada tanggal 31 Desember 2015, Entitas Induk tidak
dapat memenuhi semua persyaratan rasio keuangan sebagaimana diatur dalam perjanjian tersebut di atas (Catatan 35a).
As of December 31, 2015, the Company can not comply with all financial ratio covenants stated in the loan agreements (Note 35a).
Beban bunga atas utang bank jangka pendek untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014 masing-masing berjumlah Rp54.343.756.171 dan Rp51.235.223.815, disajikan sebagai bagian dari “Beban Keuangan” dalam laporan laba rugi komprehensif konsolidasian (Catatan 26).
The related interest expense on short-term bank loans for the year ended December 31, 2015 and 2014 of Rp54,343,756,171 and Rp51,235,223,815, respectively were presented as part of the “Financial Cost” in the consolidated statement of comprehensive income (Note 26).
15. UTANG USAHA 15. TRADE PAYABLES
Utang usaha merupakan utang kepada pemasok dengan rincian sebagai berikut:
Trade payables represent amount owed to suppliers with details are as follows:
2015 2014
Pihak ketiga Third parties
Rupiah Rupiah
PT Surya Citra Multimedia 82.185.710.348 - PT Surya Citra Multimedia
PT Asiatel Globalindo 8.678.613.078 - PT Asiatel Globalindo
PT Samsung Electronics PT Samsung Electronics
Indonesia - 11.517.853.457 Indonesia
PT Artha Jaya Adi Perkasa - 824.637.954 PT Artha Jaya Adi Perkasa PT Telekomunikasi Selular - 531.553.349 PT Telekomunikasi Selular
Lain-lain (masing-masing
di bawah Rp500juta) 7.647.730.198 3.112.656.652 Others (each below Rp 500 milion)
Jumlah pihak ketiga 98.512.053.624 15.986.701.412 Total third parties Pihak berelasi (Catatan 6b) 53.652.330.606 729.211.349.634 Related parties (Note 6b)
Jumlah utang usaha 152.164.384.230 745.198.051.046 Total trade payable
Pada tanggal 31 Desember 2015 dan 2014, analisa umur utang usaha di atas adalah sebagai berikut :
As of December 31, 2015 and 2014, the aging analysis of the above trade payables are as follows :
2015 2014
Lancar 62.827.337.227 55.961.983.589 Current
Sudah jatuh tempo: Overdue:
1 - 30 hari 18.368.051.719 110.177.074.319 1 - 30 days
31 - 60 hari 15.849.434.594 71.997.308.195 31 - 60 days
61 - 90 hari 1.466.846.030 42.139.203.750 61 - 90 days
Lebih dari 90 hari 53.652.714.660 464.922.481.193 More than 90 days
Jumlah 152.164.384.230 745.198.051.046 Total
Pada tanggal 31 Desember 2015 dan 2014, tidak ada jaminan yang diberikan Grup atas utang usaha di atas.
As of December 31, 2015 and 2014, there were no collaterals provided to trade payables.
The original consolidated financial statements included herein are in the Indonesian language
PT GLOBAL TELESHOP Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2015
Serta Tahun Yang Berakhir Pada Tanggal Tersebut (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT GLOBAL TELESHOP Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)
As of December 31, 2015 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
47
16. BEBAN MASIH HARUS DIBAYAR 16. ACCRUED EXPENSES
Akun ini terdiri dari: This account consist of :
2015 2014
Bunga 1.099.904.914 1.135.048.834 Interest
Komoditas 599.729.160 - Commodity
Lain-lain (masing-masing
di bawah Rp500juta) 2.523.542.556 3.588.044.731 Other (each below Rp 500 milion)
Jumlah 4.223.176.630 4.723.093.565 Total
17. PERPAJAKAN 17. TAXATION
a. Utang Pajak a. Taxes Payable
2015 2014
Pajak Pertambahan Nilai 19.946.565.106 7.797.567.253 Value Added Tax
Pajak Penghasilan: Income Taxes:
Pasal 4(2) 177.551.663 410.467.913 Article 4(2)
Pasal 21 37.132.431 83.863.140 Article 21
Pasal 23 - 174.394.182 Article 23
Pasal 25 1.500.000.000 - Article 25
Pasal 26 18.740 - Article 26
Pasal 29 Article 29
Tahun 2015 1.157.977.112 - Year 2015
Tahun 2014 - 7.806.499.453 Year 2014
Tahun 2013 - 11.295.000 Year 2013
Jumlah 22.819.245.052 16.284.086.941 Total
b. Beban Pajak Penghasilan b. Income Tax Expense
Rekonsiliasi antara laba (rugi) sebelum beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba (rugi) fiskal untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
Reconciliation between profit (loss) before income tax expenses as presented in the consolidated statement of profit or loss and other comprehensive income with fiscal profit (loss) for the years ended December 31, 2015 and 2014 are as follows:
2015 2014
Laba (rugi) sebelum beban pajak
penghasilan menurut laporan Income (loss) before income tax
laba rugi dan penghasilan expense per consolidated
komprehensif lain statement of profit or loss and
konsolidasian (1.113.428.703.624) 124.879.322.377 other comprehensive income Laba (rugi) sebelum beban pajak Subsidiaries’ income (loss) before
Penghasilan entitas anak (243.610.005.859) 59.822.196.077 income tax expenses
Laba (rugi) sebelum beban pajak Income (loss) before income tax
penghasilan Entitas Induk (869.818.697.765) 65.057.126.300 expenses of the Company
The original consolidated financial statements included herein are in the Indonesian language
PT GLOBAL TELESHOP Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2015
Serta Tahun Yang Berakhir Pada Tanggal Tersebut (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT GLOBAL TELESHOP Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)
As of December 31, 2015 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (lanjutan)
b. Beban Pajak Penghasilan (lanjutan) b. Income Tax Expense (continued)
2015 2014
Beda temporer: Temporary differences:
Penyisihan atas liabilitas Provision for employee
imbalan kerja karyawan (1.303.466.772) 1.455.936.000 benefit liabilities
Penyisihan atas penurunan Provision for impairment
nilai piutang 537.602.479 14.746.662.303 of receivable
Penyisihan keusangan dan Provision for obsolescene and
penurunan nilai persediaan - 1.626.788.736 decline in value of inventories Amortisasi nilai wajar deposit - 468.040.496 Amortization of fair value deposits
Beda permanen: Permanent differences:
Penghapusan piutang 399.931.509.756 - Write-off of receivables
Penghapusan persediaan 337.187.376.807 987.745.861 Write-off of inventories
Penghapusan uang muka 93.176.164.615 - Write-off of advance
Penghapusan goodwill 564.707.251 - Write-off goodwill
Jamuan dan sumbangan 11.143.142 19.409.575 Representation and donation
Tunjangan dan kesejahteraan
karyawan - 653.344.733 Employees’ benefit in kinds
Lain-lain 245.734.806 520.478.913 Others
Penghasilan bunga yang telah
dikenakan pajak penghasilan Interest income already subjected
yang bersifat final (64.856.351) (187.477.716) to final tax
Laba kena pajak (rugi fiskal) - Taxable income (fiscal loss) - Entitas Induk (39.532.782.032) 85.348.055.201 the Company
Perhitungan beban pajak kini, utang pajak penghasilan badan dan tagihan pajak penghasilan Grup adalah sebagai berikut:
The computation of current tax expenses, corporate income tax payables, and claim for tax refund of the Group’s are as follows:
2015 2014
Beban pajak kini Current tax expenses
Entitas Induk - (21.337.013.750) The Company
Entitas anak - (17.355.365.500) Subsidiaries
Jumlah beban pajak kini - (38.692.379.250) Total current tax expenses
Pajak dibayar di muka Prepaid income taxes
Entitas Induk The Company
Pasal 22 - 29.544.000 Article 22
Pasal 23 11.284.956 76.219.558 Article 23
Pasal 25 17.599.678.747 16.248.109.580 Article 25
Jumlah 17.610.963.703 16.353.873.138 Total
Entitas anak Subsidiaries
Pasal 22 728.799.000 8.100.892.000 Article 22
Pasal 23 316.836.694 970.353.204 Article 23
Pasal 25 9.203.881.827 13.641.933.994 Article 25
Jumlah 10.249.517.521 22.713.179.198 Total
The original consolidated financial statements included herein are in the Indonesian language
PT GLOBAL TELESHOP Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2015
Serta Tahun Yang Berakhir Pada Tanggal Tersebut (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT GLOBAL TELESHOP Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)
As of December 31, 2015 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
49
17. PERPAJAKAN (lanjutan) 17. TAXATION (lanjutan)
b. Beban Pajak Penghasilan (lanjutan) b. Income Tax Expense (continued)
2015 2014
pajak penghasilan badan 1.157.977.112 7.806.499.453 Total corporate tax payable
Tagihan pajak penghasilan Claim for tax refund menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan (PPh) Badan Entitas Induk.
The 2015 fiscal losses resulted from the above reconciliation provides the basis for the filling of the Company’s Annual Corporate Income Tax Return.
Entitas Induk telah melaporkan laba kena pajak tahun 2014 seperti yang disebutkan di atas, dalam Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan Badan yang dilaporkan kepada Kantor Pelayanan Pajak (KPP).
The Company has reported the taxable income for 2014, as mentioned above, in the Annual Tax Return (SPT) of Corporate Income Tax which is submitted to the Tax Office.
c. Pajak Tangguhan c. Deferred Tax
Perhitungan manfaat (beban) pajak tangguhan atas beda temporer antara pelaporan komersial dan pajak dengan menggunakan tarif pajak yang berlaku pada
tahun-tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014:
Calculation of deferred tax benefit (expenses) of temporary differences between financial reporting and tax which used the tax rates that applied for the years ended December 31, 2015 and 2014:
2015
Aset pajak tangguhan - Entitas Induk
Deferred tax assets - the Company Liabilitas imbalan
kerja karyawan 2.014.146.750 (968.502.591) (290.804.509) 754.839.650
Liabilities for employee benefits Cadangan kerugian
penurunan nilai
piutang usaha 8.574.854.342 (8.046.803.645) - 528.050.697
Allowance for impairment losses of
receivables Cadangan kerugian
penurunan nilai
persediaan 5.061.406.439 (4.632.988.086) - 428.418.353
Allowance for impairment losses of
inventories Amortisasi nilai wajar
deposit 117.010.124 - - 117.010.124
Amortization of fair value deposits Jumlah aset pajak
tangguhan - Entitas
Induk 15.767.417.655 (13.648.294.322) (290.804.509) 1.828.318.824
Total deferred tax assets - the Company Aset pajak tangguhan -
entitas anak 3.336.337.317 (2.830.456.458) (37.029.500) 468.851.359 Deferred tax assets - subsidiaries Jumlah aset pajak
tangguhan 19.103.754.972 (16.478.750.780) (327.834.009) 2.297.170.183 Total deferred tax assets
The original consolidated financial statements included herein are in the Indonesian language
PT GLOBAL TELESHOP Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2015 Serta Untuk Tahun Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT GLOBAL TELESHOP Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)
As of December 31, 2015 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
c. Pajak Tangguhan (lanjutan) c. Deferred Tax (continued)
2014
Aset pajak tangguhan - Entitas Induk
Deferred tax assets - the Company Liabilitas imbalan
kerja karyawan 1.707.773.750 363.984.000 (57.611.000) 2.014.146.750
Liabilities for employee benefits Cadangan kerugian
penurunan nilai
piutang usaha 4.888.188.766 3.686.665.576 - 8.574.854.342
Allowance for impairment losses of
receivables Cadangan kerugian
penurunan nilai
persediaan 4.603.419.674 457.986.765 - 5.061.406.439
Allowance for impairment losses of
inventories Amortisasi nilai wajar
deposit - 117.010.124 - 117.010.124
Amortization of fair value deposits Jumlah aset pajak
tangguhan - Entitas
Induk 11.199.382.190 4.625.646.465 (57.611.000) 15.767.417.655
Total deferred tax assets - the Company Aset pajak tangguhan -
entitas anak 2.069.389.243 1.314.770.824 (47.822.750) 3.336.337.317 Deferred tax assets - subsidiaries Jumlah aset pajak
tangguhan 13.268.771.433 5.940.417.289 (105.433.750) 19.103.754.972 Total deferred tax assets
18. IMBALAN KERJA KARYAWAN 18. EMPLOYEE BENEFITS
Grup memberikan imbalan untuk karyawannya yang telah mencapai usia pensiun yaitu 55 tahun sesuai dengan Undang-undang No.13/2003 tanggal 25 Maret 2003.
Liabilitas imbalan kerja tersebut tidak didanai.
The Group provides benefits for its employees who has reached the retirement age of 55 based on the provisions of Labor Law No. 13/2003 dated March 25, 2003. The employee benefits liability is unfunded.
Liabilitas atas imbalan kerja jangka panjang ditentukan berdasarkan penilaian aktuaris independen masing masing pada tanggal 31 Desember 2015 dan 2014 yang dilakukan oleh PT Binaputera Jaga Hikmah, aktuaris independen, berdasarkan laporannya masing masing tertanggal 15 Januari 2016 dan 5 Januari 2015 .
The liabilities for long-term employee benefits as of December 31, 2015 and 2014, were determined based on independent actuarial valuations performed by PT Binaputera Jaga Hikmah, an independent actuary, based on its reports dated January 15, 2016 and January 5, 2015, respectively.
Asumsi-asumsi penting yang digunakan oleh aktuaris independen adalah sebagai berikut:
The significant assumption used by the independent actuary are as follows :
2015 2014
Beban imbalan kerja karyawan yang diakui dalam laporan laba rugi konsolidasian adalah sebagai berikut:
The employees’ benefits expense recognized in the consolidated statement of profit or loss is as follows:
2015 2014 ekuitas dalam penghasilan komprehensif lain adalah sebagai berikut:
Details of employees’ benefits expenses are recognized on equity in other comprehensive income are as follows:
The original consolidated financial statements included herein are in the Indonesian language
PT GLOBAL TELESHOP Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2015
Serta Tahun Yang Berakhir Pada Tanggal Tersebut (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT GLOBAL TELESHOP Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)
As of December 31, 2015 and For the Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
51
18. IMBALAN KERJA KARYAWAN (lanjutan) 18. EMPLOYEE BENEFITS (continued)