Perusahaan memberikan program pensiun imbalan pasti dan imbalan pascakerja sesuai dengan Undang-undang (UU) Ketenagakerjaan Nomor 13 Tahun 2003 tanggal 25 Maret 2003 kepada karyawan yang memenuhi persyaratan.
Imbalan kerja jangka panjang merupakan imbalan kerja tanpa pendanaan. Jumlah karyawan yang berhak atas imbalan kerja tersebut adalah 748 dan 313 masing-masing pada tanggal 31 Desember 2019 dan 2018.
The Company provides defined benefit pension plan and post-employment benefits in accordance with the Labor Law Number 13 Year 2003 dated March 25, 2003, covering all qualifying employees. Other long-term benefits are accounted as unfunded defined benefit plan.
The number of employees entitled to the benefit is 748 and 313 as of December 31, 2019 and 2018, respectively.
Pada tanggal 31 Desember 2019 dan 2018, perhitungan imbalan pascakerja Perusahaan dihitung oleh PT Sentra Jasa Aktuaria, aktuaris independen sebagaimana tercantum dalam laporannya Nomor 13090/BPA/III/20 tanggal 5 Maret 2020 dan 11712/BPA/III/19 tanggal 1 Maret 2019. Asumsi utama yang digunakan dalam menentukan penilaian aktuaris adalah sebagai berikut:
As of December 31, 2019 and 2018, the cost of providing post-employment benefits is calculated by PT Sentra Jasa Aktuaria, an independent actuary as stated in its report Number 13090/BPA/III/20 dated March 5, 2019 and 11712/BPA/III/19 dated March 1, 2019. The actuarial calculations were carried out using the following key assumptions:
2019 2018
Metode Method
Tingkat Diskonto 5.41% - 8.21% 8.39% Discount Rate
Estimasi Kenaikan Gaji Future Salary Increase
Tabel Mortalita Mortality Tab le
Tingkat Cacat Disab ility Rate
Tingkat Pengunduran Diri Resignation Rate
Umur Pensiun Normal Normal Pension Ages
6% sampai dengan usia 30 tahun, kemudian menurun secara linear sampai dengan 0% pada saat usia 53 tahun/
6% up to age 30 then decreasing linearly to b ecome 0% at age 53 years
55 tahun/ years Projected Unit Credit Method
Tabel Mortalita Indonesia 2011/ Indonesian Mortality Tab le 2011 10% dari Table Mortalita/ 10% from Mortality Tab le
5.0%
5.0%
Jumlah yang diakui di laporan posisi keuangan adalah sebagai berikut:
Amounts recognized in the statement of financial position are as follows:
2019 2018
Rp Rp
Nilai Kini Liabilitas 22,162,728,000 9,396,839,000 Present Value of Ob ligation
Nilai Wajar Aset Program -- -- Fair Value of Plan Assets
Total 22,162,728,000 9,396,839,000 Total
Mutasi liabilitas imbalan pascakerja di laporan posisi keuangan adalah sebagai berikut:
Movements of post-employment benefit liabilities in the statement of financial position are as follows:
2019 2018
Rp Rp
Saldo Awal 9,396,839,000 8,184,729,000 Beginning Balance
Beban Diakui di Laba Rugi 10,458,841,000 2,614,876,000 Expense Recognized in Profit or Loss Pembayaran Manfaat (86,398,000) (57,074,000) Benefit Payment
Jumlah Diakui di Penghasilan Amount Recognized in
Komprehensif Lain 2,393,446,000 (1,345,692,000) Other Comprehensive Income
Saldo Akhir 22,162,728,000 9,396,839,000 Ending Balance
Komponen biaya imbalan pasca-kerja yang
diakui di laporan laba rugi dan penghasilan komprehensif lain adalah sebagai berikut:
Component of post-employment benefit expenses recognized in the statement of profit or loss and other comprehensive income are as follows:
2019 2018
Rp Rp
Biaya Jasa Kini 4,172,253,000 1,521,854,000 Current Service Cost Biaya Bunga 788,395,000 598,304,000 Interest Cost Biaya Jasa Lalu 5,486,297,000 502,382,000 Benefit Payment Pengukuran Kembali Imbalan Kerja 11,896,000 (7,664,000) Remeasurement of Employee Benefit
Beban Tahun Berjalan Diakui di Expense for the Year
Laba Rugi 10,458,841,000 2,614,876,000 Recognized in Profit or Loss
Penilaian Kembali Liabilitas Ob ligation Remeasurement
Perubahan Asumsi Ekonomis 623,375,000 (625,472,000) Changes in Economic Assumptions Penyesuaian Pengalaman 1,770,071,000 (720,220,000) Experience Adjustment
Jumlah Diakui di Penghasilan Amount Recognized in
Komprehensif Lain 2,393,446,000 (1,345,692,000) Other Comprehensive Income
Risiko Tingkat Bunga Interest Risk Nilai kini imbalan pasti dihitung dengan
menggunakan tingkat bunga obligasi pemerintah, oleh karenanya, penurunan suku bunga obligasi pemerintah meningkatkan liabilitas program.
The present value of the defined benefits plan liability is calculated using the interest of government bond, therefore, the decreasing in the government bond interest rate will increase defined benefits plan liability.
Risiko Gaji Salary Risk
Nilai kini imbalan pasti dihitung menggunakan asumsi kenaikan gaji di masa depan, oleh karenanya, peningkatan persentase kenaikan gaji di masa depan akan meningkatkan liabilitas program.
The present value of the defined benefits plan is calculated using the assumption of future salaries increase, therefore, the increasing of salary percentage will increase defined benefits plan liability.
Analisa Sensitivitas Sensitivity Analysis
2019 2018
Rp Rp
Analisa Sensitivitas Tingkat Diskonto Sensitivity Analysis of Discount Rate Jika Tingkat + 1% 24,812,225,000 8,739,162,000 If Rate + 1%
Jika Tingkat - 1% 28,123,060,000 10,155,561,000 If Rate - 1%
2019 2018
Rp Rp
Analisa Sensitivitas Kenaikan Gaji Sensitivity Analysis of Salary Increse Jika Tingkat + 1% 28,123,060,000 10,173,983,000 If Rate + 1%
Jika Tingkat - 1% 26,334,980,000 8,713,366,000 If Rate - 1%
Jatuh Tempo Profil Liabilitas Manfaat Pasti Maturity Profile of the Defined Benefit Obligation
2019 2018
Rp Rp
Nilai Kini Manfaat Diharapkan akan Present Value of Benefits
Dibayar di Expected to b e Paid in
1 Tahun 7,784,200,000 2,070,219,000 1 Year
1-2 Tahun 694,138,000 70,639,000 1-2 years
2-5 Tahun 4,894,853,000 2,174,473,000 2-5 Years
5-10 Tahun 21,515,425,000 9,479,886,000 5-10 Years
Diatas 10 Tahun 176,401,865,000 92,751,003,000 Ab ove 10 Years
20. Modal Saham 20. Capital Stock
Ditempatkan dan Persentase Total Disetor Penuh/ Kepemilikan/ Modal Saham/
Issued and Percentage of Total
Fully Paid Ownership Paid-in Capital
Pemegang Saham/Stockholders Lembar/Shares % Rp
Yafin Tandiono Tan 350,000,000 23.33 35,000,000,000
PT Sumi Traktor Perkasa 850,000,000 56.67 85,000,000,000
Masyarakat/ Pub lic (dibawah/ b elow 5%) 300,000,000 20.00 30,000,000,000
Total 1,500,000,000 100.00 150,000,000,000
2019 dan/and 2018
Rekonsiliasi jumlah saham beredar pada awal dan akhir tahun adalah sebagai berikut:
Reconciliation of the number of outstanding shares at the beginning and the end of the year is as follows:
2019 2018
Saldo Awal 1,500,000,000 120,000 Beginning Balance
Pemecahan Saham -- 1,199,880,000 Stock Split
Penambahan -- 300,000,000 Addition
Saldo Akhir 1,500,000,000 1,500,000,000 E nding Balance
Lembar Saham/ Shares
Berdasarkan Akta No. 17 tanggal 23 Januari
2018 dibuat oleh Ir. Nanette C.H. Adi Warsito, S.H., Notaris di Jakarta, Para pemegang saham menyetujui perubahan struktur permodalan.
Dengan demikian modal dasar mengalami perubahan dari 200.000 lembar saham menjadi 4.800.000.000 lembar saham. Modal ditempatkan dan disetor mengalami perubahan dari 120.000 lembar saham atau ekuivalen dengan Rp120.000.000.000 menjadi 1.200.000.000 lembar saham atau ekuivalen dengan Rp120.000.000.000. Nilai nominal mengalami perubahan dari Rp1.000.000 per saham menjadi Rp100 per saham.
Based on Notarial deed No. 17 dated January 23, 2018 made by Ir. Nanette C.H. Adi Warsito, S.H., Public Notary in Jakarta, The shareholders agreed to change capital structure.
Hence, authorized capital changed from 200,000 shares into 4,800,000,000 shares. Issued and fully paid in capital changed from 120,000 shares or equivalent to Rp120,000,000,000 into 1,200,000,000 shares or equivalent to Rp120,000,000,000. The nominal value changed from Rp1,000,000 per share to Rp100 per share.
Berdasarkan Akta No. 27 tanggal 6 Juni 2018, oleh notaris Ir. Nanette Chayanie Handari Adi Warsito, S.H., di Jakarta, yang telah disahkan dengan Surat Keputusan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-AH.01.03-0213201 tanggal 6 Juni 2018, Pemegang Saham menyetujui Direksi Perusahaan bertindak untuk dan atas nama serta mewakili Perusahaan untuk melakukan penawaran umum saham perdana (initial public offering/IPO) Perusahaan untuk ditawarkan kepada masyarakat melalui pengeluaran saham baru dari dalam simpanan (portepel) Perusahaan sebesar-besarnya 300.000.000 (tiga ratus juta) saham dengan nilai nominal Rp100 per saham dan karenanya Para Pemegang Saham setuju untuk memberikan kuasa kepada Direksi Perusahaan untuk melaksanakan tindakan hukum yang diperlukan sehubungan dengan penawaran umum saham perdana kepada masyarakat.
Based on Notarial Deed No. 27 dated 6 June 2018, made by Ir. Nanette Chayanie Handari Adi Warsito, S.H., Public Notary in Jakarta, which has been approved by Minister of Law and Human Rights of the Republic of Indonesia with the letter No. AHU-AH.01.03-0213201 dated June 6, 2018, the shareholders have agreed to approve the Board of Directors of the Company to act on behalf of and on behalf of the Company to conduct an initial public offering (IPO) of the Company to be offered to the public through the issuance of new shares from the Company's portfolio of 300,000. 000 (three hundred million) shares at par value of Rp100 per share and therefore Shareholders agree to authorize the Board of Directors of the Company to perform the necessary legal actions in relation to the initial public offering of shares to the public.
Pencatatan saham Perusahaan di Bursa Efek Indonesia (listing) yang dilakukan pada tanggal 11 Oktober 2018 meningkatkan modal saham Perusahaan sebesar 300.000.000 lembar.
Sehingga saham yang ditempatkan dan disetor penuh secara keseluruhan berjumlah 1.500.000.000 lembar. Perubahan tersebut telah diaktakan pada 11 Maret 2019 berdasarkan akta notaris Ir. Nanette Cahyanie Handari Adi Warsito,
The listing of Company's share on the Indonesia Stock Exchange which was conducted on October 11, 2018 increased the Company’s share capital by 300,000,000 shares. Thus resulting in a total of 1,500,000,000 shares issued and fully paid. This change has been notarized on March 11, 2019 based on Notarial Deed Ir. Nanette Cahyanie Handari Adi Warsito, S.H., No. 12 and which has been approved
S.H., No. 12 dan telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan suratnya No. AHU.
AH.01.03-0144263 tanggal 13 Maret 2019.
by Minister of Law and Human Rights of the Republic of Indonesia with the letter No. AHU.AH.01.03-0144263 dated March 13, 2019.