2013 2012 2012 2011
Pajak dibayar dimuka Prepaid taxes
Pajak Pertambahan Nilai - masukan (neto) 119.578.435 52.057.762 53.799.414 64.582.373 Value Added Tax - input (net)
PPh Pasal 21 - - 164.684.800 - Witholding Tax - Article 21
PPh Pasal 23 28.294.280 15.851.634 35.045.982 - Witholding Tax - Article 23 Sub-jumlah 147.872.715 67.909.396 253.530.196 64.582.373 Subtotal
Biaya dibayar dimuka Prepaid expenses
Asuransi 8.374.511 9.294.002 3.098.006 3.184.289 Insurance
Sewa kantor - 44.441.298 - 42.930.874 Office rental
Lain-lain 47.799.019 48.317.733 21.552.589 47.373.597 Others Sub jumlah 56.173.530 102.053.033 24.650.595 93.488.760 Sub total
Jumlah 204.046.245 169.962.429 278.180.791 158.071.133 Total 30 Juni/June 30, 31 Desember/December 31,
14. Aset Tetap 14. Property and Equipment
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 30 Juni/
January 1 , 2013 Additions Deductions Reclassification June 30 , 2013
Biaya perolehan: At cost:
Pemilikan langsung Direct ownership
Peralatan dan perlengkapan kantor 1.981.239.773 121.378.624 - - 2.102.618.397 Office equipment and supplies Partisi dan instalasi 1.711.000.000 - - - 1.711.000.000 Office fixtures and installation Kendaraan 678.609.545 - - - 678.609.545 Vehicles
Komputer - perangkat keras - 7.622.765 - - 7.622.765 Computer - hardware Jumlah 4.370.849.318 129.001.389 - - 4.499.850.707 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct ownership
Peralatan dan perlengkapan kantor 1.469.550.900 147.838.399 - - 1.617.389.299 Office equipment and supplies Partisi dan instalasi 683.200.012 171.100.001 - - 854.300.013 Office fixtures and installation Kendaraan 256.404.009 67.860.954 - - 324.264.963 Vehicles
Komputer - perangkat keras - 241.425 - - 241.425 Computer - hardware Jumlah 2.409.154.921 387.040.779 - - 2.796.195.700 Total
Nilai Tercatat 1.961.694.397 1.703.655.007 Carrying Value
Six Months)
Perubahan selama periode 2013/
Changes during 2013
(Enam Bulan/
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 30 Juni/
January 1 , 2012 Additions Deductions Reclassification June 30 , 2012
Biaya perolehan: At cost:
Pemilikan langsung Direct ownership
Peralatan dan perlengkapan kantor 1.930.051.392 23.020.201 - - 1.953.071.593 Office equipment and supplies Partisi dan instalasi 1.711.000.000 - - - 1.711.000.000 Office fixtures and installation Kendaraan 668.437.727 - - - 668.437.727 Vehicles
Jumlah 4.309.489.119 23.020.201 - - 4.332.509.320 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct ownership
Peralatan dan perlengkapan kantor 1.161.731.335 153.873.147 - - 1.315.604.482 Office equipment and supplies Partisi dan instalasi 341.000.007 173.955.005 - - 514.955.012 Office fixtures and installation Kendaraan 122.546.931 66.843.774 - - 189.390.705 Vehicles
Jumlah 1.625.278.273 394.671.926 - - 2.019.950.199 Total
Nilai Tercatat 2.684.210.846 2.312.559.121 Carrying Value
Six Months)
Perubahan selama periode 2012/
Changes during 2012
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January 1 , 2012 Additions Deductions Reclassification December 31 , 2012
Biaya perolehan: At cost:
Pemilikan langsung Direct ownership
Peralatan dan perlengkapan kantor 1.930.051.392 51.188.381 - - 1.981.239.773 Office equipment and supplies Partisi dan instalasi 1.711.000.000 - - - 1.711.000.000 Office fixtures and installation Kendaraan 668.437.727 10.171.818 - - 678.609.545 Vehicles
Jumlah 4.309.489.119 61.360.199 - - 4.370.849.318 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct ownership
Peralatan dan perlengkapan kantor 1.161.731.335 307.819.565 - - 1.469.550.900 Office equipment and supplies Partisi dan instalasi 341.000.007 342.200.005 - - 683.200.012 Office fixtures and installation Kendaraan 122.546.931 133.857.078 - - 256.404.009 Vehicles
Jumlah 1.625.278.273 783.876.648 - - 2.409.154.921 Total
Nilai Tercatat 2.684.210.846 1.961.694.397 Carrying Value
Twelve Months)
Perubahan selama periode 2012/
Changes during 2012
(Dua Belas Bulan/
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January 1 , 2011 Additions Deductions Reclassification December 31 , 2011
Biaya perolehan: At cost:
Pemilikan langsung Direct ownership
Peralatan dan perlengkapan kantor 1.516.123.060 650.182.745 (236.254.413) - 1.930.051.392 Office equipment and supplies Partisi dan instalasi - 1.101.000.000 - 610.000.000 1.711.000.000 Office fixtures and installation Kendaraan - 668.437.727 - - 668.437.727 Vehicles
Aset dalam konstruksi 610.000.000 - - (610.000.000) - Construction in progress Jumlah 2.126.123.060 2.419.620.472 (236.254.413) - 4.309.489.119 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct ownership
Peralatan dan perlengkapan kantor 1.049.224.673 348.195.982 (235.689.320) - 1.161.731.335 Office equipment and supplies Partisi dan instalasi - 341.000.007 - - 341.000.007 Office fixtures and installation Kendaraan - 122.546.931 - - 122.546.931 Vehicles
Jumlah 1.049.224.673 811.742.920 (235.689.320) - 1.625.278.273 Total
Nilai Tercatat 1.076.898.387 2.684.210.846 Carrying Value
Twelve Months)
Perubahan selama periode 2011/
Changes during 2011
(Dua Belas Bulan/
Penyusutan yang dicatat pada beban usaha adalah sebesar Rp 387.040.779, Rp 394.671.926, Rp 783.876.648 dan Rp 811.742.920, masing- masing untuk tanggal 30 Juni 2013 dan 2012, serta 31 Desember 2012 dan 2011.
Depreciation expense charged to operations amounted to Rp 387,040,779, Rp 394,671,926, Rp 783,876,648 and Rp 811,742,920 as of June 30, 2013 and 2012, and December 31, 2012 and 2011, respectively.
Pengurangan aset tetap tahun 2011 termasuk penghapusan peralatan dan perlengkapan kantor, serta partisi dan instalasi sejumlah Rp 565.093 (nilai tercatat) sehubungan dengan relokasi kantor Grup pada bulan Januari 2011.
Deductions in property and equipment in 2011 include write down in value of office equipment and supplies, and office fixtures and installation totaling to Rp 565,093 (carrying value), in relation to the Group’s office relocation in January 2011.
Pada tanggal 30 Juni 2013 dan 2012, serta 31 Desember 2012 dan 2011, kendaraan telah diasuransikan kepada pihak ketiga masing- masing sebesar Rp 645.000.000, Rp 706.000.000, Rp 725.700.000, dan
As of June 30, 2013 and 2012, and December 31, 2012 and 2011, vehicles are insured with a third party for Rp 645,000,000, Rp 706,000,000, Rp 725,700,000, and Rp 725,700,000, respectively. Management
Manajemen berpendapat bahwa tidak terdapat penurunan nilai atas aset tetap pada tanggal 30 Juni 2013 dan 2012, serta 31 Desember 2012 dan 2011.
As of June 30, 2013 and 2012, and December 31, 2012 and 2011, management believes that there is no impairment in values of the aforementioned property and equipment.
15. Utang dan Dana Titipan Nasabah 15. Payables and Customers’ Deposit
Akun ini terdiri dari utang nasabah, yang merupakan liabilitas yang timbul dalam rangka transaksi perdagangan efek yang dilakukan oleh nasabah melalui Perusahaan, serta dana titipan nasabah baik dari transaksi reguler maupun transaksi marjin, dengan rincian sebagai berikut:
This account represents payable to customers arising from trading transactions and deposits of customers from regular transactions and margin trading transactions with details as follows:
2013 2012 2012 2011
Nasabah pemilik rekening - pihak ketiga Professional fee
Transaksi reguler Regular Transactions
Anita Kumala Gantini 12.938.412.000 4.194.951.100 493.110.975 - Anita Kumala Gantini Verle Abalejen Mapa 4.257.259.790 - - - Verle Abalejen Mapa Etty SA Supartono 2.997.387.750 - - - Etty SA Supartono Liem Salim Lam Jaya 2.243.779.189 - - - Liem Salim Lam Jaya
Julia Riady 1.655.571.300 - - - Julia Riady
Arie Syahrial 821.690.625 - 338.651.250 - Arie Syahrial
PT Corfina Capital - Grow2 - Prosper 675.353.803 - - - PT Corfina Capital - Grow2 - Prosper Siannoto 504.229.000 311.406.250 - - Siannoto
Tan Bee Suan 258.591.750 - - - Tan Bee Suan
Sicilia Goretha 245.062.600 - - - Sicilia Goretha Tomy Adrianto 220.106.919 83.075.531 - - Tomy Adrianto Hartono Herjanto 113.116.500 1.079.793.750 458.213.400 304.146.000 Hartono Herjanto Leonard H. Naibaho 17.937.000 35.624.875 - 229.007.394 Leonard H. Naibaho
PT Cipta Yudha Utama - 4.084.762.500 - - PT Cipta Yudha Utama
Purple Rain Resources Ltd - 806.333.115 - - Purple Rain Resources Ltd
Winarko Sulistyo - 578.376.000 - - Winarko Sulistyo
Hans Narpati - 471.436.875 - - Hans Narpati
Susanto Winarto - 240.526.250 - - Susanto Winarto
Leonny Soepargo - 234.594.100 - - Leonny Soepargo
Daniel Sugiarta, SE - 233.837.194 - - Daniel Sugiarta, SE
Jo Harsono Bowo - 70.253.250 1.165.905.000 - Jo Harsono Bowo Tommy Goretha - 61.831.142 611.507.956 - Tommy Goretha Muchsin Ciputra Tjoe - - - 2.368.350.000 Muchsin Ciputra Tjoe PT Pioneer Investment - - - 882.787.500 PT Pioneer Investment
Felicia Chaidir - - - 538.630.000 Felicia Chaidir
Kwa Maryati - - - 488.530.000 Kwa Maryati
Kwee Biyandi Kumala - - - 421.021.250 Kwee Biyandi Kumala
Michael Dirgo Sudarto - - - 252.239.062 Michael Dirgo Sudarto
Lain-lain (masing-masing di bawah Others (each less than
Rp 200 juta) 570.497.215 1.075.643.737 646.640.306 1.095.443.452 Rp 200 million) Subjumlah 27.518.995.441 13.562.445.669 3.714.028.887 6.580.154.658 Subtotal
Transaksi Marjin - - - - Margin transaction
Subjumlah 27.518.995.441 13.562.445.669 3.714.028.887 6.580.154.658 Subtotal 30 Juni/June 30, 31 Desember/December 31,
2013 2012 2012 2011
Nasabah kelembagaan - pihak ketiga Institutional customer - third parties
Transaksi reguler Regular transactions
PT Syailendra Capital 13.968.594.253 38.866.087.499 20.598.288.349 49.158.492 PT Syailendra Capital
PT Corfina Capital-Grwoth-2-Prosper - 200.612.477 2.034.160.671 - PT Corfina Capital-Grwoth-2-Prosper Dana Pensiun JIHD 1.157.100.000 2.259.337.500 1.057.350.000 - Dana Pensiun JIHD
PT NISP Asset Management s/a Reksa Dana 822.591.947 - - - 15.948.286.200
41.326.037.476 23.689.799.020 49.158.492
Dana titipan nasabah Customers' deposits
Pihak berelasi (Catatan 29) Related parties (Note 29)
Krisno Triyanto Soekarno - - - 108.669.342 Krisno Triyanto Soekarno
Ivana Surjowijono - - - 506.400 Ivana Surjowijono
Pihak ketiga - - - 8.434.039.655 Third parties
Subjumlah - - - 8.543.215.397 Subtotal
Transaksi marjin Margin transactions
Dana titipan nasabah Customers' deposits
Pihak ketiga - - - 44.850.000 Third parties
Jumlah 43.467.281.641 54.888.483.145 27.403.827.907 15.217.378.547 Total 30 Juni/June 30, 31 Desember/December 31,
16. Beban Akrual 16. Accrued Expenses
2013 2012 2012 201
Jasa profesi - - 267.680.000 245.000.000 Professional fee Beban transaksi 206.131.028 173.871.732 81.520.796 72.404.682 Transaction fee Lain-lain 29.251.992 17.421.360 18.445.520 1.600.000 Others
Jumlah 235.383.020 191.293.092 367.646.316 319.004.682 Total 30 Juni/June 30, 31 Desember/December 31,
17. Utang Pajak 17. Taxes Payable
2013 2012 2012 2011
Pajak Penghasilan Income Tax
Transaksi penjualan saham 200.160.749 227.340.503 99.943.567 112.458.605 Securities sales transaction
Pasal 4 (2) 8.512.000 18.000 - - Article 4 (2)
Pasal 21 115.821.217 136.536.919 179.062.632 107.914.289 Article 21 Pasal 23 4.249.000 2.516.006 7.963.633 5.839.726 Article 23
Pasal 26 - 5.597.940 - 5.382.863 Article 26
Pajak Pertambahan Nilai 31.296.163 - 2.909.976 - Value Added Tax
Jumlah 360.039.129 372.009.368 289.879.808 231.595.483 Total 30 Juni/June 30, 31 Desember/December 31,
Besarnya pajak yang terutang ditetapkan berdasarkan perhitungan pajak yang dilakukan sendiri oleh wajib pajak (self-assessment). Berdasarkan Undang-undang No. 28 Tahun 2007 mengenai Perubahan Ketiga atas Ketentuan Umum dan Tata Cara Perpajakan, Kantor Pajak dapat melakukan pemeriksaan atas perhitungan pajak dalam jangka waktu 5 tahun (dari sebelumnya 10 tahun) setelah terutangnya pajak, dengan beberapa pengecualian, sedangkan untuk tahun pajak 2007 dan sebelumnya ketetapan tersebut berakhir paling lama pada akhir tahun pajak 2013.
The filing of tax returns is based on the Group’s own calculation of tax liabilities (self- assessment). Based on the third amendment of the General Taxation Provisions and Procedures No. 28 Year 2007, the time limit for the tax authorities to assess or amend taxes was reduced from 10 to 5 years, subject to certain exceptions, since the tax became payable and for year 2007 and prior years, the time limit will end at the latest on fiscal year 2013.