data jual beli dari tanah yang terletak disekitar properti yang dinilai, yang akhirnya dapat ditarik suatu kesimpulan.
is done by comparing several sales and purchases from the landrights that is located nearby the landrights being appraised, which eventually can draw a conclusion.
Penentuan nilai wajar didukung oleh bukti-bukti pasar.
Fair value determinations is supported by market evidences.
Asumsi yang digunakan adalah inspeksi lapangan terhadap kondisi fisik objek penilaian yang dikemukakan sesuai dengan kondisi yang terlihat, sehingga tidak dimaksudkan untuk memeriksa kondisi aset tidak terlihat secara detail, tersembunyi atau tidak memungkinkan untuk dilihat.
The assumption used is field inspection toward the physical condition of the evaluation object presented in accordance with the visible condition, thus is not meant for examining the not visible assets condition in detail, concealed or did not make it possible to be seen.
14. Aset Lain-lain 14. Other Assets
Akun ini terdiri dari : This account consists of:
30 Jun 2017 31 Des 2016
/ Jun 30, 2017 /Des 31, 2016
Rp Rp
Aset Tidak Berwujud 6.104.696.981 5.556.075.263 Intangible Assets
Jaminan 3.645.150.104 3.345.538.589 Deposit
Lain-lain (masing-masing Others (each Below
di bawah Rp 1 Miliar) 25.000.000 25.000.000 Rp 1 billion)
Total 9.774.847.085 8.926.613.852 Total
Aset tidak berwujud merupakan pengembangan software untuk sistem yang digunakan di AFI, dan sampai 30 Juni 2017 belum digunakan.
Intangible assets represent development of software systems used in AFI, and as of June 30, 2017 have not been used.
15. Utang Usaha 15. Trade Payables
Akun ini terdiri dari : This account consists of:
30 Jun 2017 31 Des 2016
/ Jun 30, 2017 /Des 31, 2016
Rp Rp
Pihak Ketiga/ Third Parties
PT Toyota Astra Motor 75.723.295.970 37.230.800.908
PT Astra Otoparts Tbk 22.869.943.789 28.995.764.334
PT Sabda Jaya 11.856.098.861 13.035.133.017
PT Michellin Indonesia 9.078.869.040 7.018.247.659
PT Wiraswasta Gemilang Indonesia 6.501.476.836 5.502.696.301
PT Denso Sales Indonesia 6.212.780.683 10.759.239.011
PT Shell Indonesia 5.649.575.238 8.264.299.844
CV Kalasuba Indonesia 2.148.451.252 --
PT Heriromandiali 2.054.796.967 --
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30 Jun 2017 31 Des 2016
/ Jun 30, 2017 /Des 31, 2016
Rp Rp
PT Osram Indonesia 2.171.095.441 2.222.255.636
PT Bahana Nusa Lubrindo 1.365.324.888 1.801.928.128
PT Meizatama 1.076.427.000 819.302.000
Lain-lain/ Others (Masing-masing di Bawah
Rp 1.000.000.000/ Each Below Rp 1,000,000,000 ) 12.990.415.324 18.043.904.649
Total 160.798.465.051 133.693.571.487
Tidak ada utang usaha dari pihak berelasi. Utang usaha seluruhnya dalam mata uang Rupiah.
There are no trade payable from related parties. All Trade payable are in Rupiah currency.
16. Liabilitas Jangka Pendek Lainnya 16. Other Short Term Financial Liabilities
Akun ini terdiri dari : This account consists of:
30 Jun 2017 31 Des 2016
/ Jun 30, 2017 /Des 31, 2016
Rp Rp
Pihak Berelasi (Catatan 32) 2.389.040.297 8.171.274.261 Related Parties (Note 32)
Pihak Ketiga Third Parties
Titipan Uang Muka 119.542.267.359 93.264.148.811 Advance Deposits
Titipan Asuransi 44.955.298.140 30.891.718.599 Insurance Deposits
Utang Dealer Pembiayaan 53.143.080.544 24.580.718.935 Finance Dealer Payables
Lain-lain (Masing-masing di Others (Each Below
bawah Rp 1 Miliar) 8.993.457.903 5.531.320.298 Rp 1 Billion)
Sub Total 226.634.103.946 154.267.906.643 Sub Total
Total 229.023.144.243 162.439.180.904 Total
Titipan uang muka merupakan uang muka debitur yang akan dibayarkan kepada para dealer pada saat kelengkapan administratif terpenuhi.
Advance deposits represent advances from customers which will be paid to the dealers based on completeness of administrative requirement.
Utang dealer pembiayaan merupakan pengajuan pembiayaan calon debitur yang disetujui oleh Grup yang belum dibayarkan ke masing-masing dealer.
Finance dealer payables represent consumer financing applications that have been approved but have not been paid by the Group to each dealer. Utang lain-lain merupakan utang iuran Jamsostek
dan titipan debitur atas biaya Fidusia dan biaya perpanjangan STNK yang belum disetorkan, serta pendapatan diterima dimuka.
Other payables are contributions of Social Security and debtors, deposit for the Fiduciary Fees, Vehicle Registration Certificate Renewal Fees that not been remitted and unearned revenue.
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17. Beban Akrual 17. Accrued Expenses
Akun ini terdiri dari : This account consists of:
30 Jun 2017 31 Des 2016
/ Jun 30, 2017 /Des 31, 2016
Rp Rp
Bunga Bank 28.271.510.432 13.335.386.619 Bank Interest
Insentif 7.988.872.031 8.566.311.854 Incentives
Lain-lain (Masing-masing Others (Each below
dibawah Rp 1 Miliar) 30.420.454.630 28.307.786.078 Rp 1 Billion)
Total 66.680.837.093 50.209.484.551 Total
Akun insentif terdiri dari bonus, subsidi yang diberikan oleh NRM, entitas anak.
Incentives consist of bonus, subsidies given by NRM, a subsidiary.
Beban akrual lain-lain merupakan beban asuransi, perawatan kendaraan sewa dan jasa audit.
Accrued expenses - others represent insurance, rental vehicles maintenance expenses and audit fee.
18. Perpajakan 18. Taxation
Akun ini terdiri dari : This account consists of:
a. Pajak Dibayar di Muka a. Prepaid Taxes
30 Jun 2017 31 Des 2016
/ Jun 30, 2017 /Des 31, 2016
Rp Rp
Perusahaan The Company
Pajak Penghasilan Income Tax
Pasal 4(2) 435.240.512 -- Article 4(2)
Pasal 28A 468.025.290 -- Article 28A
Entitas Anak The Subsidiary
Pajak Penghasilan Income Tax
Pasal 28A 5.932.012.558 4.683.377.917 Article 28A
Pajak Pertambahan Nilai 25.520.062.349 23.970.649.880 Value Added Tax
Total 32.355.340.709 28.654.027.797 Total
AFI AFI
Pada tahun 2016 PT Andalan Finance Indonesia menerima Surat Ketetapan Pajak (SKP) dan Surat Tagihan Pajak (STP) dengan total sebesar Rp11.681.298.090 sebagai berikut:
On year 2016, PT Andalan Finance Indonesia has received Tax Assessment Letters (SKP) and Tax Collection Letters (STP) with total amount of Rp11,681,298,090 as follows:
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Tahun Objek Pajak/ Masa Nomor Tanggal Total
Pajak/ Tax Objects Pajak/ Hasil Terbit/ Kurang
Year of Month Pemeriksaan/ Date Bayar Pajak/
Tax Tax No. SKP / STP of Issuance Amount of
Under Payment (Rp) Surat Tagihan Pajak (STP) dan Surat Ketetapan Pajak (SKP)/ Tax Assessment Letter and Tax Collection Letter
2013 Surat Tagihan Pajak (STP) PPN/ Nopember/ November 00566/107/13/007/15 30 Nopember 2015/ 3.903.323
Tax Collection letter - Value Added Tax November 30, 2015
2013 Surat Tagihan Pajak (STP) PPh Pasal 23/ Pebruari/ February 00165/103/13/007/15 30 Nopember 2015/ 424.489
Tax Collection letter - income Tax Art 23 November 30, 2015
2013 Surat Tagihan Pajak (STP) PPh Pasal 23/ Mei/ May 00166/103/13/007/15 30 Nopember 2015/ 53.332
Tax Collection letter - income Tax Art 23 November 30, 2015
2013 Surat Tagihan Pajak (STP) PPh Pasal 23/ Juni/ June 00167/103/13/007/15 30 Nopember 2015/ 2.095
Tax Collection letter - income Tax Art 23 November 30, 2015
2013 Surat Tagihan Pajak (STP) PPN Dalam Negeri September/ September 00565/107/13/007/15 30 Nopember 2015/ 5.511.944
Tax Collection letter - Local VAT November 30, 2015
2013 Surat Tagihan Pajak (STP) PPh Pasal 25/29 Badan Tahun/ Year 2013 00246/106/13/007/15 30 Nopember 2015/ 1.000.000
Tax Collection letter - income Tax Art 25/29 CIT November 30, 2015
2013 Surat Tagihan Pajak (STP) PPh Pasal 21 Desember/ December 00371/101/13/007/15 30 Nopember 2015/ 100.000
Tax Collection letter - income Tax Art 21 November 30, 2015
2013 Surat Ketetapan Pajak Nihil (SKPN) PPh Pasal 21/ Januari - Desember/ 00002/543/13/007/15 30 Nopember 2015/ --
Nil Tax Assessment letter - Income Tax Art 21 January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPh Pasal 23/ Januari - Desember/ 00009/203/13/007/15 30 Nopember 2015/ 133.119.430 Tax Underpayment Assessment Letter Income - Tax art 23 January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPh Final dan Januari - Desember/ 00002/240/13/007/15 30 Nopember 2015/ 8.267.332 Fiskal Luar Negeri/ Tax Underpayment Assessment Letter January - December November 30, 2015
Income - Final Tax and Exit Fiscal
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPh Pasal 21 Januari - Desember/ 00006/201/13/007/15 30 Nopember 2015/ 3.117.753 Tax Underpayment Assessment Letter- Income Tax Art 21 January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPh Pasal 25/29 Januari - Desember/ 00006/201/13/007/15 30 Nopember 2015/ 2.156.491.268 Tax Underpayment Assessment Letter- Income Tax Art 25/29 CIT January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00098/207/13/007/15 30 Nopember 2015/ 21.320.468
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00099/207/13/007/15 30 Nopember 2015/ 10.263.650
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00100/207/13/007/15 30 Nopember 2015/ 7.647.530
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00101/207/13/007/15 30 Nopember 2015/ 12.261.386
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Ketetapan Pajak Nihil (SKPN) PPh Pasal 21/ Januari - Desember/ 00085/507/13/007/15 30 Nopember 2015/ --
Nil Tax Assessment letter - Income Tax Art 21 January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00102/207/13/007/15 30 Nopember 2015/ 1.452.000
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Ketetapan Pajak Nihil (SKPN) PPh Pasal 21/ Januari - Desember/ 00086507/13/007/15 30 Nopember 2015/ --
Nil Tax Assessment letter - Income Tax Art 21 January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00103/207/13/007/15 30 Nopember 2015/ 1.400.000
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00104/207/13/007/15 30 Nopember 2015/ 55.119.442
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00105/207/13/007/15 30 Nopember 2015/ 19.136.364
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00106/207/13/007/15 30 Nopember 2015/ 39.033.232
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2.479.625.038 2013 Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN dalam Negeri Januari - Desember/ 00107/207/13/007/15 30 Nopember 2015/ 8.365.157.320
Tax Underpayment Assessment Letter- Local VAT January - December November 30, 2015
2013 Surat Tagihan Pajak (STP) PPN/ Desember/ December 00567/107/13/007/15 30 Nopember 2015/ 836.515.732
Tax Collection letter - Value Added Tax November 30, 2015
9.201.673.052 11.681.298.090
AFI telah membayar sebesar Rp11.271.406.443 setelah dikurangi diskon pajak sebesar Rp409.891.647 atas tagihan dan kurang bayar pajak ini pada tanggal 30 Desember 2016.
AFI paid Rp11,271,406,443 net of tax discount amounting to Rp409,891,647 of these collection notices and underpayments on December 30, 2016.
Atas surat-surat perpajakan diatas AFI akan mengajukan keberatan atas STP
No. 00567/107/13/007/15 dan SKP
No. 00107/207/13/007/15 sebesar Rp9.201.673.052
On these tax notices, AFI filed an objection on Tax Collection Letter (STP) No. 00567/107/13/007/15 and Tax Assessment letter (SKP) 00107/207/13/007/15 amounting to Rp9,201,673,052 and the remaining
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