a. Pajak dibayar di Muka a. Prepaid Taxes
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Rp Rp
Perusahaan The Company
PPh Pasal 28A 7.787.681 -- Article 28A
Pajak Pertambahan Nilai 14.910.665 60.984.646 Value Added Tax
Entitas Anak Subsidiaries
PPh pasal 25 386.175 -- Article 25
PPh pasal 22 115.907 -- Article 22
PPh pasal 23 56.000 -- Article 23
Pajak Pertambahan Nilai 1.433.113 3.196.889 Value Added Tax
Total 24.689.541 64.181.535 Total
Pada tanggal 30 Juni 2020, saldo tersebut sudah digunakan untuk perhitungan kredit pajak.
As of June 30, 2020, the balance was used for tax credit calculations.
b. Utang pajak b. Taxes payable
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Rp Rp
Perusahaan: The Company:
PPh pasal 21 1.252.186 771.047 Article 21 PPh pasal 22 210.550 400.073 Article 22 PPh pasal 23 266.232 382.112 Article 23 PPh pasal 4 (2) 3.063.220 4.804 Article 4(2) PPh pasal 25 170 163.522 Article 25 PPh pasal 29 -- 2.116.322 Article 29
Entitas Anak: Subsidiaries
PPh pasal 21 46.180 47.534 Article 21 PPh pasal 22 17.681 36.328 Article 22 PPh pasal 23 14.467 6.307 Article 23 PPh pasal 25 98.617 68.817 Article 25 PPh pasal 29 418.931 25.521 Article 29 Total 5.388.234 4.022.387 Total
c. Beban/(manfaat) pajak penghasilan c. Income tax expense/(benefit)
Beban/(manfaat) pajak penghasilan
Perusahaan dihitung sebagai berikut:
Income tax expense/(benefit) the Company’s was calculated as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2020 2019
Rp Rp
Perusahaan The Company
Kini 5.536.897 18.005.541 Current
Tangguhan 1.531.982 (1.689.605) Deferred
7.068.879 16.315.936
Entitas Anak The Subsidiaries
Kini 418.931 640.802 Current
Tangguhan 193.627 (535.712) Deferred
Jumlah 7.681.437 16.421.027 Total
Pajak Kini
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dengan taksiran laba kena pajak untuk tahun-tahun yang berakhir pada 30 Juni 2020 dan 30 Juni 2019 adalah sebagai berikut:
Current Tax
A reconciliation between income before tax as per statements of income and estimated taxable income for the years ended June 30, 2020 and June 30, 2019 were as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2020 2019
Rp Rp
Laba Sebelum Pajak Sesuai Income Before Taxes as Presented in
Laporan Laba Rugi dan Consolidated Statements of
Penghasilan Komprehensif Profit or Loss and
Lain Konsolidasian 34.746.262 64.356.028 Other Comprehensive Income
Dikurangi : Less:
Laba Sebelum Pajak Entitas Anak (3.200.045) (1.932.701) Income Before IncomeTax of Subsidiaries
Laba Sebelum Pajak Income Before
Penghasilan Perusahaan 31.546.217 62.423.327 Income Tax of The Company
Perbedaan waktu Timing differences
Beban imbalan kerja 4.396.556 6.795.482 Employee benefit expense
Beban penurunan nilai piutang (9.194.243) -- Impairment of Receivables
Penyisihan atas Allowance for impairment
penurunan nilai persediaan (1.002.965) 380.802 of inventories
Beban Penyusutan (1.088.307) (407.885) Deprecation Expenses
Beban Amortisasi (74.590) (9.985) Amortization Expenses
Jumlah beda waktu (6.963.549) 6.758.414 Total temporary differences
Perbedaan tetap Permanent differences
Beban kesejahteraan karyawan 702.066 923.286 Benefits in kind
Pajak penghasilan 897.851 1.284.101 Income taxes
Tunjangan biaya operasional (293.263) 1.131.611 Operational expenses allowance
Penghasilan kena pajak final (721.608) (498.574) Income subject to final tax
Jumlah beda tetap 585.045 2.840.424 Total permanent differences
Taksiran penghasilan kena Estimated taxable income
pajak perusahaan 25.167.712 72.022.165 of the Company
Jumlah beban pajak Total current income
penghasilan kini 5.536.897 18.005.541 tax expenses
Pajak dibayar di muka Prepaid taxes
PPh pasal 22 (5.490.711) (8.660.184) Income tax article 22
PPh pasal 23 (211.109) (137.640) Income tax article 23
PPh pasal 25 (7.622.757) (8.026.117) Income tax article 25
Kurang/ (Lebih) Under/ (Over )
Penghasilan kena pajak menjadi dasar penyusunan SPT untuk periode setiap tahun yang disajikan dalam Laporan keuangan konsolidasian.
The taxable income is the basis for the preparation of tax returns every year period presented in the consolidated financial statements.
Rekonsiliasi antara beban pajak dan hasil perkalian laba komersial sebelum pajak penghasilan dengan tarif pajak penghasilan yang berlaku adalah sebagai berikut:
A reconciliation between income tax expense with the result of computation of commercial income with the prevailing tax rate is as follows:
30 Juni/ 30 Juni/
June 30, June 30,
2020 2019
Rp Rp
Laba Sebelum Pajak per Laporan Income Before Tax as Consolidated
Keuangan Konsolidasian 34.746.262 64.356.028 Financial Statements
Beban Pajak Berdasarkan Tarif Pajak (6.940.168) (15.605.829) Tax Expense Based on Tax Rate
Efek Pajak dari Beda Tetap (128.711) (710.107) Tax Effect from Permanent Differences
Total Beban Pajak Penghasilan Perusahaan (7.068.879) (16.315.936) Total of Company Income Tax Expenses
Pajak Kini Entitas Anak (418.931) (640.802) Current Tax - Subsidiaries
Pajak Tangguhan Entitas Anak (193.627) 535.712 Deferred Tax - Subsidiaries
Total Beban Pajak Penghasilan - Total of Income Tax Expenses-
Entitas Anak (612.558) (105.091) Subsidiaries
Total Beban Pajak Penghasilan Konsolidasian (7.681.437) (16.421.027) Total Consolidated Income Tax Expenses
d. Aset (liabilitas) pajak tangguhan d. Deferred tax assets (liabilities)
Dikreditkan (Dibebankan) Dikreditkan pada Penghasilan (Dibebankan) Komprehensif Lain/ pada Laba Rugi/ Credited
Charged (Charged) to Other
31 Desember 2019/ (Credited) to Comprehensive 30 Juni 2020/
December 31, 2019 Profit or Loss Income June 30, 2020
Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan The Company
Surplus Revaluasi Fixed Asset
Aset Tetap (2.256.170) -- -- (2.256.170) Revaluation Surplus
Liabilitas Imbalan Employee Benefit
Pascakerja 21.727.498 967.242 -- 22.694.740 Liabilities
Penyisihan Piutang Usaha -- (2.022.735) -- (2.022.735) Impairment of Receivables
Persediaan 686.017 (220.652) -- 465.365 Inventories
Aset Tetap (4.766.170) (239.428) -- (5.005.598) Fixed Assets
Aset Takberwujud (67.779) (16.410) -- (84.189) Intangible Assets
Total Aset Pajak Tangguhan 15.323.396 (1.531.983) -- 13.791.413 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Anak (1.376.913) (193.627) -- (1.570.541) Subsidiaries
Total Liabilitas Pajak Tangguhan (1.376.913) (193.627) -- (1.570.541) Total Deferred Tax Liabilities
Dikreditkan (Dibebankan) Dikreditkan pada Penghasilan (Dibebankan) Komprehensif Lain/ pada Laba Rugi/ Credited
Charged (Charged) to Other (Credited) to Comprehensive
2018 Profit or Loss Income 2019
Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan The Company
Surplus Revaluasi
Aset Tetap -- -- (2.256.170) (2.256.170)
Liabilitas Imbalan Employee benefit
Pascakerja 19.991.222 2.339.686 (603.410) 21.727.498 Liabilities
Persediaan 713.758 (27.741) -- 686.017 Inventories
Aset Tetap (4.110.135) (656.035) -- (4.766.170) Fixed Assets
Aset Takberwujud (42.789) (24.990) -- (67.779) Intangible Assets
Jumlah aset pajak tangguhan 16.552.056 1.630.920 (2.859.580) 15.323.396 Total deferred tax assets
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Anak (881.855) (461.065) (33.993) (1.376.913) Subsidiaries
Total Liabilitas Pajak Tangguhan (881.855) (461.065) (33.993) (1.376.913) Total Deferred Tax Liabilities
31 Desember 2019/December 31, 2019
e. Administrasi e. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan yang berdomisili di Indonesia menghitung dan membayar sendiri besarnya jumlah pajak yang terutang. DJP dapat menetapkan atau mengubah pajak dalam batas waktu lima tahun saat terutangnya pajak.
Under the Taxation Laws of Indonesia, a Company which is domiciled in Indonesia calculates and pays tax on the basis of self assessment. DGT may assess or amend taxes within five years of the time the tax become due.
f. Surat Ketetapan Pajak f. Tax assessment letters
Pada tahun 2020, Perusahaan menerima surat ketetapan pajak (SKP) dan surat teguran dengan rincian sebagai berikut:
In 2020, the Company received a tax assessment letter (SKP) and warning letters with the following details:
Rp
Tahun/ Keterangan/ Dalam Rupiah penuh/
Year Description (In Full Rupiah)
2017 SKPKB Pajak Pertambahan Nilai No. 00059/207/17/051/18 tanggal 17 Desember 2018/ 35.000.640
SKPKB Tax No. 00059/207/17/051 dated December 17, 2018
2017 SKPLB Pajak Pertambahan Nilai No. 00053/407/17/051/18 tanggal 17 Desember 2018/ 1.224.428
SKPLB Tax No. 00053/407/17/051/18 dated December 17, 2018
2017 Surat Tagihan Pajak Pertambahan Nilai No. 00270/107/17/051/18 tanggal 17 Desember 2018/ 336.745
Tax Collection Letter No. 00270/107/17/051/18 dated December 17, 2018
2017 Surat Tagihan Pajak Pertambahan Nilai No. 00271/107/17/051/18 tanggal 17 Desember 2018/ 17.659
Tax Collection Letter No. 00271/107/17/051/18 dated December 17, 2018
2017 Surat Tagihan Pajak Pertambahan Nilai No. 00269/107/17/051/18 tanggal 17 Desember 2018/ 73.223.574
Tax Collection Letter No. 00269/107/17/051/18 dated December 17, 2018
2017 SKPKB Pajak Pertambahan Nilai No. 00059/207/17/051/18 tanggal 17 Desember 2018/ 15.750.936
SKPKB Tax No. 00059/207/17/051 dated December 17, 2018
2017 SKPKB Pajak Pertambahan Nilai No. 00060/207/17/051/18 tanggal 17 Desember 2018/ 45.270.700
SKPKB Tax No. 00060/207/17/051 dated December 17, 2018
2017 SKPKB Pajak Pertambahan Nilai No. 00061/207/17/051/18 tanggal 17 Desember 2018/ 176.590
SKPKB Tax No. 00061/207/17/051 dated December 17, 2018
2017 SKPKB Pajak Pertambahan Nilai No. 00062/207/17/051/18 tanggal 17 Desember 2018/ 139.683.818
SKPKB Tax No. 00062/207/17/051 dated December 17, 2018
2017 Surat Teguran No. 00527/WPJ.19/KP.0304/2019 tanggal 8 Mei 2019 atas 36.669.942
SKPKB Pajak Pertambahan Nilai No. 00059/207/17/051/18 tanggal 17 Desember 2018/
Warning Letter No. 00527/WPJ.19/KP.0304/2019 dated May 8, 2019
2017 Surat Teguran No. 00523/WPJ.19/KP.0304/2019 tanggal 8 Mei 2019 atas 193.970.022
SKPKB Pajak Pertambahan Nilai No. 00059/207/17/051/18 tanggal 17 Desember 2018/
Warning Letter No. 00523/WPJ.19/KP.0304/2019 dated May 8, 2019
2017 Surat Teguran No. 00524/WPJ.19/KP.0304/2019 tanggal 8 Mei 2019 atas 30.382.162
SKPKB Pajak Pertambahan Nilai No. 00060/207/17/051/18 tanggal 17 Desember 2018/
Rp
Tahun/ Keterangan/ Dalam Rupiah penuh/
Year Description (In Full Rupiah)
2017 Surat Teguran No. 00525/WPJ.19/KP.0304/2019 tanggal 8 Mei 2019 atas 1.144.720
SKPKB Pajak Pertambahan Nilai No. 00061/207/17/051/18 tanggal 17 Desember 2018/
Warning Letter No. 00525/WPJ.19/KP.0304/2019 dated May 8, 2019
2017 Surat Teguran No. 00526/WPJ.19/KP.0304/2019 tanggal 8 Mei 2019 atas 17.010.400
SKPKB Pajak Pertambahan Nilai No. 00062/207/17/051/18 tanggal 17 Desember 2018/
Warning Letter No. 00526/WPJ.19/KP.0304/2019 dated May 8, 2019
2017 Surat Tagihan Pajak No. 00023/109/17/051/20 tanggal 14 Februari 2020/ 19.397.002
Tax Collection Letter No. 00023/109/17/051/20 dated February 14, 2020
2017 Surat Tagihan Pajak No. 00024/109/17/051/20 tanggal 14 Februari 2020/ 3.038.216
Tax Collection Letter No. 00024/109/17/051/20 dated February 14, 2020
2017 Surat Tagihan Pajak No. 00025/109/17/051/20 tanggal 14 Februari 2020/ 114.472
Tax Collection Letter No. 00025/109/17/051/20 dated February 14, 2020
2017 Surat Tagihan Pajak No. 00026/109/17/051/20 tanggal 14 Februari 2020/ 1.701.040
Tax Collection Letter No. 00026/109/17/051/20 dated February 14, 2020
2017 Surat Tagihan Pajak No. 00027/109/17/051/20 tanggal 14 Februari 2020/ 3.666.994
Tax Collection Letter No. 00027/109/17/051/20 dated February 14, 2020
2018 Surat Tagihan Pajak No. 00199/107/18/051/19 tanggal 26 November 2019/ 370.761
Tax Collection Letter No. 00199/107/18/051/19 dated November 26, 2019
2018 Surat Tagihan Pajak No. 00200/107/18/051/19 tanggal 26 November 2019/ 183.420
Tax Collection Letter No. 00200/107/18/051/19 dated November 26, 2019
2018 SKPKB Pajak Pertambahan Nilai No. 00026/207/18/051/19 tanggal 26 November 2019/ 165.722.130
SKPKB Tax No. 00026/207/18/051/19 dated November 26, 2019
2018 SKPKB Pajak Pertambahan Nilai No. 00027/207/18/051/19 tanggal 26 November 2019/ 22.624.250
SKPKB Tax No. 00027/207/18/051/19 dated November 26, 2019
2018 SKPKB Pajak Pertambahan Nilai No. 00029/207/18/051/19 tanggal 26 November 2019/ 55.995.340
SKPKB Tax No. 00029/207/18/051/19 dated November 26, 2019
2018 SKPKB Pajak Pertambahan Nilai No. 00030/207/18/051/19 tanggal 26 November 2019/ 71.735.028
SKPKB Tax No. 00030/207/18/051/19 dated November 26, 2019
2018 SKPKB Pajak Pertambahan Nilai No. 00028/207/18/051/19 tanggal 26 November 2019/ 69.841.420
SKPKB Tax No. 00028/207/18/051/19 dated November 26, 2019
2018 SKPLB Pajak Pertambahan Nilai No. 00056/407/18/051/19 tanggal 26 November 2019/ 25.737.724
SKPLB Tax No. 00056/407/18/051/19 dated November 26, 2019
2018 SKPLB Pajak Pertambahan Nilai No. 00026/407/18/051/20 tanggal 24 Maret 2020/ 19.670.400
SKPLB Tax No. 00026/407/18/051/20 dated March 24, 2020
2018 SKPKB Pajak Pertambahan Nilai No. 00034/207/18/051/20 tanggal 24 Maret 2020/ 36.556.000
SKPKB Tax No. 00034/207/18/051/20 dated March 24, 2020
2018 SKPKB Pajak Pertambahan Nilai No. 00035/207/18/051/20 tanggal 24 Maret 2020/ 52.316.288
SKPKB Tax No. 00035/207/18/051/20 dated March 24, 2020
2018 SKPKB Pajak Pertambahan Nilai No. 00036/207/18/051/20 tanggal 24 Maret 2020/ 28.522.300
SKPKB Tax No. 00036/207/18/051/20 dated March 24, 2020
2018 SKP NIHIL Pajak Pertambahan Nilai No. 00037/507/18/051/20 tanggal 24 Maret 2020/
-NIL SKP Tax No. 00037/507/18/051/20 dated March 24, 2020
2018 SKP NIHIL Pajak Pertambahan Nilai No. 00037/507/18/051/20 tanggal 24 Maret 2020/
-NIL SKP Tax No. 00037/507/18/051/20 dated March 24, 2020
2018 Surat Tagihan Pajak No. 00037/107/18/051/20 tanggal 24 Maret 2020/ 3.934.080
Tax Collection Letter No. 00037/107/18/051/20 dated March 24, 2020
2018 Surat Tagihan Pajak No. 00038/107/18/051/20 tanggal 24 Maret 2020/ 6.507.830
Tax Collection Letter No. 00038/107/18/051/20 dated March 24, 2020
1.177.497.031
18. Utang Dividen 18. Dividend Payable
Pada Rapat Umum Pemegang Saham Tahunan Perusahaan tanggal 25 Juni 2020,
pemegang saham telah menyetujui
pembagian jumlah deviden kas untuk tahun
2019 sejumlah Rp71.425.200 (belum
dikurangi pajak penghasilan) atau Rp85,03 (dalam rupiah penuh) per saham biasa. Dividen kas tersebut akan dibayarkan pada akhir periode.
At the Company’s Annual General Meeting of shareholders held on June 25, 2020, shareholders agreed to allocation of cash
dividend for 2019 amounting to
Rp71,425,200 (including income tax) or Rp85.03 (in full amount) per ordinary share was approved. The cash dividend will be paid in period ended.
Pada Rapat Umum Pemegang Saham Tahunan Perusahaan tanggal 14 Maret 2019, pemegang saham telah menyetujui pembagian jumlah deviden kas untuk tahun
At the Company’s Annual General Meeting of shareholders held on March 14, 2019, shareholders agreed to allocation of cash
2018 sejumlah Rp92.614.696 (belum dikurangi pajak penghasilan) atau Rp157,5 (dalam rupiah penuh) per saham biasa. Dividen kas tersebut akan dibayarkan pada akhir periode.
Rp92,614,696 (including income tax) or Rp157.5 (in full amount) per ordinary share was approved. The cash dividend will be paid in period ended.
Sampai dengan 30 Juni 2020 dan 30 Juni 2019 deviden kas yang telah dibayarkan masing-masing sebesar Rp181.523 dan Rp88.719.977.
As of June 30, 2020 and June 30, 2019 cash dividend has been paid amounting to Rp181,523 and Rp88,719,977.
Sampai dengan 30 Juni 2020 dan 31 Desember 2019 utang dividen adalah sebagai berikut:
As of June 30, 2020 and December 31, 2019 dividend payable is as follows:
30 Juni/ 31 Desember/ June 30, December 31,
2020 2019
Rp Rp
Utang dividen tahun 2019 71.617.043 3.047.950 Dividend payable 2019
Utang dividen tahun 2018 2.906.272 2.679.881 Dividend payable 2018
Utang dividen tahun sebelumnya 1.325.954 1.779.400 Dividend payable prior years
Jumlah 75.849.269 7.507.231 Total
19. Utang Bank Jangka Pendek 19. Short-Term Bank Loan
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Rp Rp
Pihak berelasi/Related Party (Catatan/Note 31)
PT Bank Mandiri (Persero) Tbk 300.000.000 300.000.000
PT Bank Bank Negara Indonesia (Persero) Tbk 149.885.417 100.000.000
Pihak ketiga/Third Parties
PT Bank Maybank Indonesia Tbk 520.000.000 529.651.670
PT Bank CIMB Niaga Tbk 49.988.068 47.497.503
PT Bank OCBC NISP Tbk 19.901.744 17.679.610
Jumlah 1.039.775.228 994.828.783
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Fasilitas Kredit Modal Kerja Global Line Working Capial Credit Global Line
Berdasarkan Akta Perubahan dan
Pernyataan Kembali Atas Perjanjian Modal Kerja No.36 yang dibuat dihadapan Fathiah Helmi, S.H. pada tanggal 23 Desember 2019, Perusahaan melalui PT Kimia Farma Tbk, entitas induk, mendapatkan fasilitas Kredit Modal Kerja Global Line dengan plafon senilai Rp300.000.000 dengan bunga 9 % per tahun sampai dengan 26 November 2020.
Based on the Deed of Amendment and
Restatement of the Working Capital
Agreement No.36 made in the presence of Fathiah Helmi, S.H. on December 23, 2019, the Company through PT Kimia Farma Tbk, parent enity, obtained a Global Line Working Capital Credit facility with a maximum of Rp300,000,000 with an interest of 9% per annum until November 26, 2020.
Pada tanggal 30 Juni 2020 dan
31 Desember 2019, saldo pinjaman ini
masing–masing adalah sebesar
Rp300.000.000 dan Rp300.000.000.
As of June 30, 2020 and December 31, 2019, the outstanding balance of this loan,
amounted to Rp300.000.000 and
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk Berdasarkan surat dari PT Bank Negara
Indonesia (Persero) Tbk, No. BIN/3.1/330/R tanggal 10 Desember 2019, Perusahaan melalui PT Kimia Farma Tbk, entitas induk, mendapatkan Fasilitas Corporate Loan, dengan plafon sebesar Rp100.000.000 dengan tingkat bunga sebesar 8.75% per tahun sampai dengan 30 November 2020.
Based on a letter from PT Bank Negara Indonesia (Persero) Tbk, No. BIN / 3.1 / 330 / R on December 10, 2019, the Company through PT Kimia Farma Tbk, parent entity, obtained a Corporate Loan Facility, with a maximum of Rp 100,000,000 with an interest rate of 8.75% per annum until November 30, 2020.
Pada tanggal 30 Juni 2020 dan 31 Desember 2019, saldo pinjaman ini masing– masing adalah sebesar Rp149.885.417 dan Rp100.000.000.
As of June 30, 2020 and December 31, 2019, the outstanding balance of this loan,
amounted to Rp149,885,417 and
Rp100,000,000, respectively.
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
Fasilitas Pembiayaan Musyarakah Musyarakah Funding Facilities
Berdasarkan Akta Perubahan Akad Fasilitas Pembiayaan Musyarakah No.02 yang dibuat dihadapan M. Nova Faisal, S.H., M.Kn, pada tanggal 3 Desember 2019, Perusahaan melalui PT Kimia Farma Tbk., entitas induk,
mendapatkan fasilitas Pembiayaan
Musyarakah dengan plafond senilai
Rp260.000.000 dengan bunga 8,25% per tahun. Jangka waktu fasilitas ini sampai dengan tanggal 10 April 2020. Berdasarkan Surat No. 24/KU 100/PP300/IV/2020 tanggal 8 April 2020, fasilitas ini diperpanjang hingga 10 Juni 2020. Berdasarkan Surat No. 54/KU 000/PP300/VI/2020 tanggal 24 Juni 2020,
fasilitas ini diperpanjang hingga 26
September 2020.
Based on the Deed of Amendment to the Musyarakah Work Financing Facility No.02 made in the presence of M. Nova Faisal, S.H., M.Kn, on December 3, 2019, the
Company through PT Kimia Farma
Tbk.,parent entity, obtained a Musyarakah Financing facility with a maximum of Rp260,000,000 with 8.25% interest per annum. The maturity date of this facility is until on April 10, 2020. Based on Letter No. 24/KU 100/PP300/IV/2020 dated April 8, 2020, this facility is extended untill on June 10, 2020. Based on Letter No. 54/KU 000/PP300/VI/2020 dated June 24, 2020, this facility is extended untill on September 26, 2020.
Pada tanggal 30 Juni 2020 dan
31 Desember 2019, saldo pinjaman ini
masing – masing adalah sebesar
Rp260.000.000 dan Rp260.000.000.
As of June 30, 2020 and , December 31, 2019, the outstanding balance of this loan,
amounted to Rp260.000.000 and
Rp260.000.000 respectively
Berdasarkan Dokumen Realisasi
Pembiayaan Musyarakah No. 3/KU
600/PP300/I/2020 pada tanggal 9 Januari 2020, Perusahaan melalui PT Kimia Farma Tbk., entitas induk, mendapatkan fasilitas Pembiayaan Musyarakah dengan plafond senilai Rp260.000.000 dengan bunga 8,25% per tahun. Jangka waktu fasilitas ini sampai
dengan tanggal 9 Februari 2020.
Berdasarkan Surat No. 9/KU
100/PP300/II/2020 tanggal 7 Februari 2020, fasilitas ini diperpanjang hingga 9 Mei 2020.
Berdasarkan Surat No. 44/KU
000/PP300/VI/2020 tanggal 9 Juni 2020,
fasilitas ini diperpanjang hingga 11
September 2020.
Based on the Musyarakah Work Financing Document No. 3/KU 600/PP300/I/2020 on January 9, 2020, the Company through PT Kimia Farma Tbk.,parent entity, obtained a Musyarakah Financing facility with a
maximum of
Rp260,000,000 with 8.25% interest per annum. The maturity date of this facility is until on February 9, 2020. Based on Letter No. 9/KU 100/PP300/II/2020 dated February 7, 2020, this facility is extended untill on May 9, 2020. Based on Letter No. 44/KU 000/PP300/VI/2020 dated June 9, 2020, this facility is extended untill on September 11, 2020.
Pada tanggal 30 Juni 2020, saldo pinjaman ini adalah sebesar Rp260.000.000.
As of June 30, 2020 the outstanding balance of this loan, amounted to Rp260.000.000.
Fasilitas Promes Berulang Revolving Prommisory Notes
Berdasarkan Surat No. 2019.102/Dir CFS-Commercial Jateng tanggal 7 November
2019, PT Bank Maybank Tbk telah
menyetujui perpanjangan jangka waktu fasilitas promes berulang yang diperpanjang sampai dengan 9 Januari 2020 dengan rincian sebagai berikut :
Based on Letter No. 2019.102/Dir CFS-Commercial dated November 7, 2019, PT Bank Maybank Tbk has agreed to extend the term of revolving promissory loan which is extended to January 9, 2020, with the details are as follows :
1. Pinjaman Promes Berulang - Inventory Financing (PPB IF) Rp100.000.000.
1. Revolving Promissory loan - Inventory financing (PBB IF) amounting to Rp100,000.000.
2. Pinjaman Promes Berulang (PPB)
sebesar Rp160.000.000 dengan sub- limit letter of credit line sebesar USD2,000,000.
2. Revolving Promissory loan amounting to Rp160,000,000 with sublimit for letter of credit line amounting to USD2,000,000.
Seluruh fasilitas ini dijamin dengan tanah dan bangunan dengan sertifikat hak guna
bangunan (“HGB”) No. 700 dan
786/Bongasari sebesar Rp132.580.250
(Catatan 10).
These all facilities were secured by the building right titles (“HGB”) certificate No. 700 dan 786/Bongasari amounted to Rp132,580,250 (Note 10).
Pada tanggal 9 Januari 2020 fasilitas ini sudah dilunasi. Pada tanggal 31 Desember 2019, saldo pinjaman ini adalah sebesar Rp259.957.274.
On January 9, 2020, this facilities has been paid. As of December 31, 2019, the outstanding balance of this loan amounted to Rp259,957,274.
Fasilitas Pinjaman Rekening Koran Overdraft Facilities
Berdasarkan Surat No. 2019.102/Dir CFS-Commercial Jateng tanggal 7 November
2019, PT Bank Maybank Tbk telah
menyetujui perpanjangan jangka waktu fasilitas rekening koran senilai Rp10.000.000 yang diperpanjang sampai dengan 9 Januari 2020.
Based on Letter No. No. 2019.102/Dir CFS-Commercia dated November 7, 2019, PT Bank Maybank Tbk has agreed to extend the term of overdraft facilities amount to Rp10,000,000 which is extended to January 9, 2020.
Seluruh fasilitas ini dijamin dengan tanah dan bangunan dengan sertifikat hak guna
bangunan (“HGB”) No. 700 dan
786/Bongasari sebesar Rp132.580.250
(Catatan 10).
These all facilities were secured by the building right titles (“HGB”) certificate No. 700 dan 786/Bongasari amounted to Rp132,580,250 (Note 10).
Perjanjian tersebut, mengharuskan
Perusahaan menjaga rasio lancar
maksimum 1,1x, Leverage ratio maksimum 1,1x dan piutang usaha + persediaan – utang usaha maksimal 125%.
Under the agreement, the Company has obliged to maintain a maximum current ratio of 1,1x, a maximu Leverage ratio of 1,1x and maximum account receivable + inventory – account payable of 125%.
Pada bulan Desember 2019, Perusahaan memenuhi rasio keuangan yang disebutkan diatas.
In December 2019, the Company meet financial ratios which mentioned above.
Pada tanggal 9 Januari 2020 fasilitas ini sudah dilunasi. Pada tanggal 31 Desember 2019, saldo pinjaman ini adalah sebesar Rp9.694.396.
On January 9, 2020, this facilities has been paid. As of December 31, 2019, the outstanding balance of this loan amounted to Rp9,694,396.
PT Lucas Djaja PT Lucas Djaja
a. PT Bank OCBC NISP Tbk a. PT Bank OCBC NISP Tbk
Berdasarkan Surat Perubahan Perjanjian
Pinjaman No. 105/BBL/PPP/III/2020
tanggal 31 Maret 2020, Entitas Anak memperoleh fasilitas kredit dengan rincian sebagai berikut :
Based on Loan Agreement Change Letter Extension No. 105/BBL/PPP/ III/2020 March 31, 2020 the Subsidiary has credit facility as follow:
a. Fasilitas Rekening Koran (RK)
dengan jumlah batas sebesar
Rp8.000.000. Suku bunga sebesar 10% per tahun, jatuh tempo sampai dengan 19 Februari 2021. Biaya provisi sebesar 0,15%
a. Overdraft Facility, with an initial limit of Rp8,000,000. Interest rate is 10%
per annum, maturity date on
February 19, 2021. Provision charge of 0.15%.
b. Fasilitas Demand Loan dengan jumlah batas sebesar Rp10.000.000. Suku bunga sebesar 10% per tahun, jatuh tempo sampai dengan 19 Februari 2021. Biaya provisi sebesar 0,15%.
b. Demand Loan Facility, with an initial limit of Rp10,000,000. Interest rate is 10% per year, maturity date on February 19, 2021. Provision charge of 0.15%.
Seluruh fasilitas ini dijamin dengan satu bidang tanah dan bangunan atas nama PT Marin Liza Farmasi,entitas anak, dengan Sertifikat Hak Guna Bangunan No. 02052 yang berlokasi di Buah Batu, Bandung (Catatan 10).
All of these facilities are guaranteed by land and building in the name of PT Marin Liza Farmasi ,subsidiary, with Building Rights Certificate No. 02052 located in Buah Batu, Bandung (Note 10).
Pada tanggal 30 Juni 2020 dan 31 Desember 2019, saldo pinjaman ini
adalah sebesar Rp17.979.905 dan
Rp17.679.610.
As of Juni 30, 2020 and December 31, 2019, the outstanding balance this loan,
amounted to Rp17,979,905 and
Rp17,679,610, respectively.
b. PT Bank CIMB Niaga Tbk b. PT Bank CIMB Niaga Tbk
Berdasarkan perubahan terakhir dalam Pernyataan Kembali Perjanjian No. 480 /LGL-MSMEJABAR/SME/ PK/DGO/2017 tanggal 11 Mei 2020, PT Bank Niaga Tbk telah menyetujui untuk mengubah dan menyatakan kembali perjanjian kredit sehingga menjadi seperti berikut :
Based on the latest amendment to the Statement of Agreement No. 480 / LGL-MSMEJABAR / SME / PK / DGO / 2017 dated May 11, 2020, PT Bank Niaga Tbk has agreed to amend and restate the credit agreement to be as follows:
Jumlah fasilitas kredit : Rp50.0000.000/Rp50,000,000 : Total of credit facility
Jenis kredit : Pinjaman rekening koran dan pinjaman
tetap/ overdrafts and fixed loan
: Type of credit
Tujuan penggunaan : Modal kerja / Working Capital : Purpose
Bunga : 9,9% per tahun/9.9% per year : Interest
Jangka waktu : 14 Mei 2020 sampai dengan 14 Mei 2021/
May 14,2020 to May 14, 2021.
Jaminan : Sertifikat Hak Guna Bangunan No.02048, 02049, 02039, 02046 dan 02032 yang terletak di Buah Batu, Bandung (Catatan 10)
/ Building Rights No. 02048, 02049, 02039, 02046 and 02032 which located at Buah