31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Pihak Ketiga Third Parties
PT Indosat Tbk 38,561,254,537 32,105,680,656 PT Indosat Tbk
PT Smartfren Telecom Tbk 30,633,293,615 51,693,016,179 PT Smartfren Telecom Tbk
PT Hutchison 3 Indonesia 17,349,644,338 8,637,072,903 PT Hutchison 3 Indonesia
PT Telekomunikasi Indonesia (Persero) Tbk 15,000,000,002 15,606,064,533 PT Telekomunikasi Indonesia (Persero) Tbk
PT Internux 5,106,766,060 5,106,766,060 PT Internux
PT Telekomunikasi Selular 4,267,326,752 2,556,864,261 PT Telekomunikasi Selular
PT Prestasi Piranti Informasi 3,270,812,826 3,270,812,826 PT Prestasi Piranti Informasi
PT XL Axiata Tbk 1,703,998,909 2,331,013,054 PT XL Axiata Tbk
PT Jelajah Data Semesta 1,387,650,000 475,846,000 PT Jelajah Data Semesta
Lain-lain 20,843,599,912 17,593,256,906 Others
Jumlah Piutang Usaha 138,124,346,951 139,376,393,378 Total Trade Receivables
Dikurangi: Cadangan kerugian penurunan nilai (7,001,247,604) (7,001,247,604) Less: Allowance for impairment
Jumlah Piutang Usaha - Netto 131,123,099,347 132,375,145,774 Total Trade Receivables - Net
Seluruh saldo piutang usaha dalam mata uang Rupiah.
All trade receivables are denominated in Rupiah.
Rincian piutang berdasarkan umur piutang adalah sebagai berikut:
Details of trade receivables based on aging are as
follows:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Belum Jatuh Tempo 103,265,351,844 97,806,803,087 Not Yet Due
Jatuh Tempo Due
1-30 hari 8,595,006,319 16,593,885,283 1-30 days
31-60 hari 3,651,522,014 7,204,317,480 31-60 days
61-90 hari 4,633,549,421 2,509,977,457 61-90 days
91-120 hari 4,610,751,003 1,811,083,337 91-120 days
> 120 hari 13,368,166,350 13,450,326,734 > 120 days
Jumlah Piutang Usaha 138,124,346,951 139,376,393,378 Total Trade Receivables
Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut:
The movements in allowance for impairment losses
are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Pihak Ketiga Third Party
Saldo awal 7,001,247,604 5,106,766,060 Beginning Balance
Penambahan -- 1,894,481,544 Addition
Berdasarkan penelaahan manajemen atas saldo piutang usaha secara individu pada akhir periode
pelaporan, manajemen berkeyakinan bahwa
cadangan kerugian penurunan nilai tidak tertagih tersebut cukup untuk menutupi kerugian dari tidak tertagihnya piutang usaha.
Based on the management’s review on the status of
individual trade receivable at end of reporting period, management believes that allowance for impairment losses is adequate to cover loss on collectible trade receivables.
Saldo piutang usaha dari pelanggan tertentu
dijaminkan sehubungan dengan utang bank
(Catatan 14).
Certain trade receivables are pledged as collateral
of bank loans (Note 14).
5. Aset Keuangan Lancar Lainnya 5. Other Current Financial Assets
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Dana yang dibatasi penggunaannya 11,020,100,000 11,090,552,000 Restricted Funds
Deposit Margin 2,770,793,502 3,723,071,497 Margin Deposit
Piutang Lain-lain 2,856,799,467 1,906,191,226 Other Receivables
Jumlah Aset Keuangan Lancar Lainnya 16,647,692,969 16,719,814,723 Total Other Current Financial Assets
Piutang lain-lain terutama pembayaran Penerimaan Negara Bukan Pajak Universal Service Obligate (PNBP USO) berdasarkan ketentuan Kementerian Komunikasi dan Informatika Republik Indonesia tahun buku 2010 – 2013 yang sedang dalam proses pengajuan keberatan.
Other receivables, mainly payments for Universal
Service Obligate (PNBP USO) are based on the provisions of the Ministry of Communication and Information of the Republic of Indonesia for the financial year 2010 – 2013 which is in the process of filling an objection.
Dana yang dibatasi penggunaannya merupakan penempatan dana pada:
Restricted Funds are fund placements at:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Bank - Pihak Ketiga Cash in Bank - Third Party
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 20,100,000 40,065,000 PT Bank Mandiri (Persero) Tbk
Deposito Berjangka - Pihak Ketiga Time Deposit - Third Party
Rupiah Rupiah
PT Bank Mega Tbk 11,000,000,000 11,000,000,000 PT Bank Mega Tbk
PT Bank SinarmasTbk -- 50,487,000 PT Bank SinarmasTbk
Jumlah 11,020,100,000 11,090,552,000 Total
Pada 31 Maret 2020 dan 31 Desember 2019, kas di bank dijadikan jaminan bank garansi (bid bond) yang diterbitkan oleh PT Bank Mandiri (Persero) Tbk
dengan masa berlaku masing-masing pada
As of March 31, 2020 and December 31, 2019,
cash in bank is pledged for bank guarantee (bid bond) issued by PT Bank Mandiri (Persero) Tbk with expiration date as of March 31, 2020 on April
31 Maret 2020 adalah 30 April 2020 dan 31 Desember 2019 adalah 12 Februari 2020 dan 19 Maret 2020.
30, 2020 and December 31, 2019 on February 12, 2020 and March 19, 2020, respectively.
Pada 31 Maret 2020, deposito berjangka di PT
Bank Mega Tbk dijadikan jaminan untuk
pembayaran bunga Medium Term Note
(Catatan 15). Deposito berjangka dengan jangka waktu 1 tahun dengan tingkat bunga 6,65% - 7% per tahun.
As of March 31, 2020, time deposit in PT Bank Mega Tbk is pledged for payment of interest of Medium Term Note (Note 15). Time deposit has maturity period of 1 year with an interest rate is 6.65% - 7% per annum.
Pada 31 Desember 2019, deposito berjangkadi PT
Bank Sinarmas Tbk dijadikan jaminan untuk pengerjaan penarikan kabel fiber optic.
As of March 31, 2020, time deposit in PT Bank Sinarmas Tbk is pledged for retractions work of fiber optic cable.
Deposito berjangka dengan jangka waktu 6 bulan dengan tingkat bunga 5% per tahun.
Time deposits with maturity period of 6 months with an interest rates are 5% per annum.
Deposit Margin merupakan setoran jaminan atas penggunaan fasilitas LC/ SKBDN dari PT Bank Sinarmas Tbk (Catatan 14).
Margin Deposit is guarantee deposit used for facility
LC/ SKBDN from PT Bank Sinarmas Tbk (Note 14).
6. Persediaan 6. Inventories
Akun ini terdiri dari: This account consists of:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2018
Rp Rp
Material: Material:
Perangkat Transmisi 31,376,993,573 30,561,689,056 Transmission Infrastructure
Perangkat Optical Network Terminal, Access Optical Network Terminal, Access Point,
Point, Set Top Box 26,875,628,839 24,841,405,761 Set Top Box Infrastructure
Sarana Penunjang Menara 5,518,297,937 6,224,055,655 Supporting Facilities Tower
Lainya 770,354,659 394,291,430 Others
Jumlah Persediaan 64,541,275,008 62,021,441,902 Total Inventories
Seluruh persediaan perangkat Optical Network
Terminal dijadikan jaminan atas fasilitas pinjaman
PT Bank Sinarmas Tbk (Catatan 14).
All material Optical Network Terminal infrastructures are used as a collateral for a loan from PT Bank Sinarmas Tbk (Note 14).
Jumlah persediaan yang diakui sebagai beban pokok pendapatan untuk periode tiga bulan yang berakhir pada tanggal 31 Maret dan tahun yang berakhir pada tanggal 31 Desember 2019
masing-masing sebesar Rp187.056.357 dan
Rp879.972.611.
Total inventory which was charged to cost of revenues for the three month period ended March 31, 2020 and year ended December 31, 2019 amounted to Rp187,056,357 and Rp879,972,611, respectively.
Persediaan diasuransikan kepada PT Asuransi MAG dan PT Asuransi Kresna Mitra Tbk terhadap risiko kebakaran, pencurian dan risiko lainnya
dengan jumlah pertanggungan sebesar
Rp45.573.933.224 pada tanggal 31 Maret 2020.
Inventories were insured with PT Asuransi MAG and PT Asuransi Kresna Mitra Tbk against fire, theft and other possible risks with sum insured amounting to Rp45,573,933,224 as of March 31, 2020. The Company’s management believes that its insurance
Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian dari kebakaran dan risiko lainnya.
coverage is adequate to cover the possible losses to inventories from fire and other risks.
Nilai persediaan dicatat sebesar nilai realisasi bersihnya dan manajemen berkeyakinan bahwa tidak ada indikasi perubahan keadaan yang menyebabkan adanya penurunan nilai persediaan pada 31 March 2020 dan 31 Desember 2019 sehingga Perusahaan tidak membentuk cadangan kerugian penurunan nilai persediaan.
Inventories are stated at net realizable value and
management believes there is no changes in circumstances that caused impairment of inventory as of March 31, 2020 and December 31, 2019 therefore the Company did not make an allowance for impairment of inventory.
7. Uang Muka dan Biaya Dibayar di Muka 7. Advances and Prepaid Expenses
Akun ini terdiri dari: This account consists of:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Uang Muka ke Pemasok 91,275,604,437 130,593,323,435 Advance to Suppliers
Biaya Dibayar di Muka: Prepaid Expenses:
Sewa Lahan -- 55,990,731,091 Land Lease
Perizinan dan Lain-lain 19,315,791,940 19,526,508,586 Permits and Others
Jumlah Uang Muka dan Biaya Dibayar di Muka 110,591,396,377 206,110,563,112 Total Advances and Prepaid Expenses
Uang Muka dan Biaya Dibayar di Muka Long-Term Advances and
Jangka Panjang: Prepaid Expenses:
Uang Muka ke Pemasok (73,514,593,372) (117,061,869,881) Advance to Suppliers
Sewa Lahan -- (48,222,936,360) Land Lease
Perizinan dan Lain-lain (1,238,405,476) (1,311,962,251) Permits and Others
Jumlah Uang Muka dan Biaya Total Long-Term Advances and
Dibayar di Muka Jangka Panjang (74,752,998,848) (166,596,768,492) Prepaid Expenses
Jumlah Uang Muka dan Biaya Total Short-Term Advances
Dibayar di Muka Jangka Pendek 35,838,397,529 39,513,794,620 and Prepaid Expenses
Mulai 1 Januari 2020, sehubungan dengan penerapan PSAK 73, “Sewa”, sewa lahan disajikan sebagai aset hak guna sebagai bagian dari aset tetap (lihat Catatan 9).
Effective 1 January 2020, in relation to the
application of PSAK 73, “Leases”, prepaid expense of land lease was presented as right-of-use assets as part of fixed assets (see Note 9).
8. Aset Tidak Lancar 8. Non-Current Assets
a) Aset Keuangan Tidak Lancar Lainnya a) Other Non-Current Financial Assets
31 Maret/ 31 Desember/ March 31, December 31,
2020 2019
Rp Rp
Jaminan 2,022,074,249 1,989,365,849 Deposit
b) Aset Tidak Lancar Lainnya b) Other Non-Current Assets 31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Biaya Penerbitan Obligasi 4,991,713,280 4,269,000,000 Bonds Issuance Cost
Beban Tangguhan Proyek ERP 4,134,617,354 3,778,716,478 Deferred Charges ERP Project
Lain-lain 313,525,085 315,850,000 Others
Jumlah Aset Tidak Lancar Lainnya 9,439,855,719 8,363,566,478 Total Other Non-Current Assets
Biaya penerbitan Obligasi merupakan biaya
sehubungan dengan rencana Penerbitan Obligasi Perusahaan.
Bonds issuance cost is related to proposed Bonds
Issuing of the Company.
9. Aset Tetap 9. Fixed Assets
31 Maret/March 31, 2020
Saldo Awal/ Pengakuan Aset Hak Guna Saldo Awal Penambahan/ Pengurangan/ Reklasifikasi/ Eliminasi Akumulasi Surplus Saldo Akhir/
Beginning atas Penerapan Awal yang Disesuaikan/ Addition Disposal Reclassification Penyusutan/ Revaluasi/ Ending Balance PSAK 73/ Adjusted Elimination of Revaluation Balance
Recognition of Right of Beginning Balance Accumulated Surplus *) Use Asset on Initial Depreciation Application of PSAK 73
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Biaya Perolehan Acquisition Cost
Pemilikan Langsung Direct Ownership
Tanah 68,377,702,477 74,818,669,364 143,196,371,841 1,520,892,594 -- -- -- -- 144,717,264,435 Land Menara BTS dan Sarana Penunjang 2,101,943,083,748 -- 2,101,943,083,748 1,800,873,075 -- 36,711,604,812 (17,298,504,873) 18,649,617,990 2,141,806,674,752 BTS Tower and Supporting Facilities Jaringan Fiber Optic dan Fiber Optic Network and Sarana Penunjang 686,246,768,333 -- 686,246,768,333 12,821,924,767 -- 43,845,188,216 (10,973,793,970) 44,177,819,153 776,117,906,499 Supporting Facilities Bangunan 31,415,667,460 -- 31,415,667,460 -- -- -- -- -- 31,415,667,460 Building Prasarana 42,746,689,607 -- 42,746,689,607 740,516,931 -- -- -- -- 43,487,206,538 Infrastructure Peralatan Kantor 130,897,850,233 -- 130,897,850,233 6,389,328,619 (11,945,000) -- -- -- 137,275,233,852 Office Equipments Perabotan Kantor 4,540,154,140 -- 4,540,154,140 4,315,300 -- -- -- -- 4,544,469,440 Office Furniture Kendaraan 16,323,395,189 -- 16,323,395,189 -- -- -- -- -- 16,323,395,189 Vehicles Peralatan Teknis 1,911,289,444 -- 1,911,289,444 -- -- -- -- -- 1,911,289,444 Technical Equipments
Pembiayaan Lease
Menara BTS dan Sarana Penunjang 7,105,042,436 -- 7,105,042,436 -- -- 1,281,399,055 (45,911,471) 45,911,471 8,386,441,491 BTS Tower and Supporting Facilities Peralatan Kantor 354,770,450 -- 354,770,450 -- -- 17,955,969 -- -- 372,726,419 Office Equipments Kendaraan 1,419,695,513 -- 1,419,695,513 161,889,636 -- -- -- -- 1,581,585,149 Vehicles
Sub Jumlah 3,093,282,109,030 74,818,669,364 3,168,100,778,394 23,439,740,922 (11,945,000) 81,856,148,052 (28,318,210,314) 62,873,348,614 3,307,939,860,668 Sub Total
Aset Dalam Penyelesaian Construction in Progress
Pemilikan Langsung 624,346,156,962 -- 624,346,156,962 100,763,690,278 (531,300,849) (84,595,933,896) -- -- 639,982,612,495 Direct Ownership Pembiayaan 13,437,153,726 -- 13,437,153,726 -- -- (1,299,355,023) -- -- 12,137,798,703 Lease
Jumlah 3,731,065,419,718 74,818,669,364 3,805,884,089,082 124,203,431,200 (543,245,849) (4,039,140,867) (28,318,210,314) 62,873,348,614 3,960,060,271,866 Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Tanah -- 18,827,938,273 18,827,938,273 2,628,977,910 -- -- -- -- 21,456,916,183 Land Menara BTS dan Sarana Penunjang 24,239,238,081 -- 24,239,238,081 17,298,504,873 -- -- (17,298,504,873) -- 24,239,238,081 BTS Tower and Supporting Facilities Jaringan Fiber Optic dan Fiber Optic Network and Sarana Penunjang 14,889,982,680 -- 14,889,982,680 10,973,793,970 -- -- (10,973,793,970) -- 14,889,982,680 Supporting Facilities Bangunan 5,397,590,559 -- 5,397,590,559 397,588,857 -- -- -- -- 5,795,179,416 Building Prasarana 11,125,350,733 -- 11,125,350,733 925,702,380 -- -- -- -- 12,051,053,113 Infrastructure Peralatan Kantor 39,675,943,199 -- 39,675,943,199 4,273,535,944 (6,470,208) -- -- -- 43,943,008,935 Office Equipments Perabotan Kantor 2,686,037,285 -- 2,686,037,285 186,315,306 -- -- -- -- 2,872,352,591 Office Furniture Kendaraan 15,430,506,292 -- 15,430,506,292 226,153,554 -- -- -- -- 15,656,659,846 Vehicles Peralatan Teknis 1,866,005,139 -- 1,866,005,139 11,944,334 -- -- -- -- 1,877,949,473 Technical Equipments
Pembiayaan Lease
Menara BTS dan Sarana Penunjang 657,874 -- 657,874 45,911,471 -- -- (45,911,471) -- 657,874 BTS Tower and Supporting Facilities Peralatan Kantor 14,782,102 -- 14,782,102 11,441,955 -- -- -- -- 26,224,057 Office Equipments Kendaraan 757,048,222 -- 757,048,222 90,985,546 -- -- -- -- 848,033,768 Vehicles
Jumlah 116,083,142,166 18,827,938,273 134,911,080,439 37,070,856,100 (6,470,208) -- (28,318,210,314) -- 143,657,256,017 Sub Total
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Addition Disposal Reclassification/ Ending
Balance Balance
Rp Rp Rp Rp Rp Rp Rp
Biaya Perolehan Acquisition Cost
Pemilikan Langsung Direct Ownership
Tanah 68,377,702,477 -- -- -- -- -- 68,377,702,477 Land Menara BTS dan Sarana Penunjang 1,735,716,029,981 1,304,856,827 (1,771,245,414) 403,718,066,028 (45,603,969,302) 8,579,345,628 2,101,943,083,748 BTS Tower and Supporting Facilities Jaringan Fiber Optic dan Fiber Optic Network and Sarana Penunjang 291,401,000,000 38,578,035,503 -- 303,742,901,650 (16,313,652,113) 68,838,483,293 686,246,768,333 Supporting Facilities Bangunan 31,219,953,460 195,714,000 -- -- -- -- 31,415,667,460 Building Prasarana 22,126,163,235 20,621,198,372 (6,600,000) 5,928,000 -- -- 42,746,689,607 Infrastructure Peralatan Kantor 119,541,581,508 11,742,186,114 (379,989,389) (5,928,000) -- -- 130,897,850,233 Office Equipments Perabotan Kantor 3,420,438,837 1,119,715,303 -- -- -- -- 4,540,154,140 Office Furniture Kendaraan 13,243,768,255 125,988,270 (121,601,516) 3,075,240,180 -- -- 16,323,395,189 Vehicles Peralatan Teknis 1,908,289,444 3,000,000 -- -- -- -- 1,911,289,444 Technical Equipments
Pembiayaan Lease
Menara BTS dan Sarana Penunjang -- 7,105,042,436 -- -- -- -- 7,105,042,436 BTS Tower and Supporting Facilities Peralatan Kantor -- 354,770,450 -- -- -- -- 354,770,450 Office Equipments Kendaraan 4,568,517,801 -- (73,582,108) (3,075,240,180) -- -- 1,419,695,513 Vehicles
Sub Jumlah 2,291,523,444,998 81,150,507,275 (2,353,018,427) 707,460,967,678 (61,917,621,415) 77,417,828,921 3,093,282,109,030 Sub Total
Aset Dalam Penyelesaian Construction in Progress
Pemilikan Langsung 714,037,226,801 654,779,737,084 (19,210,686,174) (725,260,120,749) -- -- 624,346,156,962 Direct Ownership Pembiayaan -- 13,437,153,726 -- -- -- -- 13,437,153,726 Lease
Jumlah 3,005,560,671,799 749,367,398,085 (21,563,704,601) (17,799,153,071) (61,917,621,415) 77,417,828,921 3,731,065,419,718 Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Menara BTS dan Sarana Penunjang -- 69,843,207,383 -- -- (45,603,969,302) -- 24,239,238,081 BTS Tower and Supporting Facilities Jaringan Fiber Optic dan Fiber Optic Network and Sarana Penunjang -- 31,203,634,793 -- -- (16,313,652,113) -- 14,889,982,680 Supporting Facilities Bangunan 3,807,235,130 1,590,355,429 -- -- -- -- 5,397,590,559 Building Prasarana 7,702,021,900 3,422,986,833 (522,500) 864,500 -- -- 11,125,350,733 Infrastructure Peralatan Kantor 23,529,904,994 16,154,855,952 (7,953,247) (864,500) -- -- 39,675,943,199 Office Equipments Perabotan Kantor 2,028,257,663 657,779,622 -- -- -- -- 2,686,037,285 Office Furniture Kendaraan 12,040,343,671 1,094,960,855 (121,601,516) 2,416,803,282 -- -- 15,430,506,292 Vehicles Peralatan Teknis 1,796,923,930 69,081,209 -- -- -- -- 1,866,005,139 Technical Equipments
Pembiayaan Lease
Menara BTS dan Sarana Penunjang -- 657,874 -- -- -- -- 657,874 BTS Tower and Supporting Facilities Peralatan Kantor -- 14,782,102 -- -- -- -- 14,782,102 Office Equipments Kendaraan 2,717,564,515 523,737,255 (67,450,266) (2,416,803,282) -- -- 757,048,222 Vehicles
Jumlah 53,622,251,803 124,576,039,307 (197,527,529) -- (61,917,621,415) -- 116,083,142,166 Sub Total
Nilai Tercatat 2,951,938,419,996 3,614,982,277,552 Carrying Amount
2019 Eliminasi Akumulasi Penyusutan/ Elimination of Accumulated Depreciation Surplus Revaluasi/ Revaluation Surplus *)
*) Surplus revaluasi termasuk pembalikan penurunan nilai yang tercatat di Laba Rugi.
*) Revaluation surplus include reversal on the decrease of fair value which is recorded in Profit or Loss.
Pada tanggal 31 Maret 2020, aset dalam penyelesaian merupakan menara BTS dan sarana penunjang, jaringan fiber optic dan sarana penunjang. Persentase jumlah tercatat terhadap
nilai kontrak adalah 4%-95%. Estimasi
penyelesaian pada Juni - Desember 2020. Manajemen berpendapat tidak ada hambatan dalam penyelesaian pembangunan aset tetap tersebut.
As of March 31, 2020, constructions in progress are
BTS tower and supporting facilities, fiber optic network and supporting facilities. Percentage of carrying amount to contract value is 4%-95%. Estimated completion is in June - December 2020. Management is on the opinion there is no barriers on the completion of construction in progress.
Nilai wajar menara BTS dan sarana penunjang serta jaringan fiber optic dan sarana penunjang ditentukan berdasarkan penilaian yang dilakukan oleh penilai independen KJPP Martokoesoemo, Pakpahan & Rekan pada tanggal 31 Agustus 2019. Nilai wajar dihitung menggunakan metode Diskonto Arus Kas atas pendekatan pendapatan dan pendekatan biaya untuk menara BTS, dan jaringan
fiber optic dan sarana penunjang dan metode
Pendekatan Perbandingan Data Pasar untuk nilai wajar tanah.
The fair value of BTS tower and supporting facilities
and fiber optic network and supporting facilities are determined by KJPP Martokoesoemo, Pakpahan & Rekan, an independent appraiser as of August 31, 2019. Fair value of the BTS tower, and fiber optic network and supporting facilities is calculated using Discounted Cash Flows method on income approach and cost approach, while Market Data Approach method is used in calculating the fair value of land.
Berikut ini asumsi-asumsi signifikan yang dipakai dalam menghitung nilai wajar atas aset tetap - menara BTS dan sarana penunjang serta jaringan
Significant assumptions used to determine the fair
value of fixed asset - BTS tower and supporting facilities, and fiber optic network and supporting
fiber optic dan sarana penunjang: facilities are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Tingkat Diskonto (Per Tahun) dengan Discount Rate (Per Annum) using
Weighted Average Cost of Capital (WACC) 10.48% dan 10.67% 10.48% dan 10.67% Weighted Average Cost of Capital (WACC)
Tingkat Inflasi (Per Tahun) 3.37% 3.37% Inflation Rate (Per Annum)
Umur Manfaat 30 Tahun/ Years 30 Tahun/ Years Useful Life
Berdasarkan laporan penilaian tanggal 3 Oktober 2019, nilai wajar aset tetap – menara BTS dan
sarana penunjang serta jaringan
fiber optic dan sarana penunjang pada tanggal
31 Agustus 2019 adalah sebesar
Rp2.409.160.284.314.
Based on appraisal reports dated October 3, 2019,
the fair value of fixed asset - BTS Tower and supporting facilities and fiber optic and supporting
facilities on August 31, 2019 is
Rp2,409,160,284,314.
Jika menara BTS dan sarana penunjang serta jaringan fiber optic dan sarana penunjang diukur dengan model biaya perolehan, jumlah tercatatnya adalah sebagai berikut:
If the BTS towers and supporting facilities, and fiber
optic network and supporting facilities were measured using the cost model, the carrying amount would be as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Biaya Perolehan 2,253,721,036,087 2,142,922,945,652 Acquisition Cost
Akumulasi Depresiasi (154,791,219,755) (140,329,412,432) Accumulated Depreciation
Nilai Tercatat 2,098,929,816,332 2,002,593,533,220 Carrying Amount
Berikut adalah rekonsiliasi antara penilaian menara BTS dan sarana penunjang serta jaringan fiber optic dan sarana penunjang sebelum dan setelah
disesuaikan yang dilaporkan dalam laporan
keuangan konsolidasian:
A reconciliation between BTS Tower and supporting
facilities and fiber optic network and supporting facilities valuation before and after adjustment which is reported in the consolidated financial statements:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Saldo aset tetap menara BTS dan sarana Fixed asset of BTS tower and supporting
penunjang serta jaringan fiber optic facilities and fiber optic network and
dan sarana penunjang sebelum supporting facilities balance
disesuaikan 2,966,615,306,557 2,838,137,447,326 before adjustment
Nilai aset tetap yang disesuaikan beban Value of fixed asset which is adjusted
sewa lahan dibayar dimuka (48,690,725,306) (49,947,595,245) with prepaid expenses of land lease
Saldo aset tetap setelah disesuaikan Fixed asset balance after adjustment
yang dilaporkan dalam laporan which is reported in the consolidated
keuangan konsolidasian 2,917,924,581,251 2,788,189,852,081 financial statements
penunjang, serta jaringan fiber optic dan sarana penunjang untuk periode tiga bulan yang berakhir dan tahun yang berakhir pada 31 Maret 2020 dan
31 Desember 2019dicatatsebagai surplus revaluasi
aset tetap dalam penghasilan komprehensif lain.
facilities, and fiber optic network and supporting facilities for the three month period ended and the year ended March 31, 2020 and December 31, 2019 were recorded as revaluation surplus of fixed assets in other comprehensive income.
Beban penyusutan untuk periode tiga bulan yang berakhir dan tahun yang berakhir pada 31 Maret 2020 dan 31 Desember 2019 dialokasikan sebagai berikut:
For the three month period ended and for the year
ended March 31, 2020 and December 31, 2019, allocation of depreciation expense is as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Beban Pokok Pendapatan (Catatan 24) 35,977,834,656 120,024,901,240 Cost of Revenues (Note 24)
Beban Usaha (Catatan 25) 1,093,021,444 4,551,138,067 Operating Expenses (Note 25)
Jumlah Beban Penyusutan 37,070,856,100 124,576,039,307 Total Depreciation Expenses
Seluruh menara BTS Perusahaan dan entitas anak telah diasuransikan terhadap risiko kebakaran,
pencurian dan risiko lainnya, kepada PT Lippo
General Insurance Tbk, PT Asuransi Wahana Tata dan PT Asuransi Kresna Mitra Tbk, seluruhnya
pihak ketiga, dengan nilai pertanggungan
masing-masing sebesar Rp1.324.000.000.000
dan Rp1.306.385.820.247 pada 31 Maret 2020 dan 31 Desember 2019. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kerugian yang mungkin timbul.
The Company and subsidiaries BTS towers have
been insured against fire, theft, and other risks to PT Lippo General Insurance Tbk, PT Asuransi Wahana Tata and PT Asuransi Kresna Mitra Tbk,
third parties, with a sum insured of
Rp1,324,000,000,000 and Rp1,306,385,820,247 as of March 31, 2020 and December 31, 2019, respectively. Management believes that the insurance coverages are adequate to cover possible losses arising from such risk.
Aset tetap selain menara BTS Perusahaan dan entitas anak telah diasuransikan terhadap risiko kebakaran, pencurian, kerusakan dan lain-lain kepada PT Asuransi Umum BCA, PT Mega Insurance, PT Asuransi Wahana Tata, PT Asuransi Sinar Mas, PT Asuransi Kresna Mitra Tbk, PT Asuransi Multi Artha Guna Tbk, PT Asuransi FPG Indonesia dan PT Avrist General Insurance,
seluruhnya pihak ketiga, dengan nilai
pertanggungan masing-masing sebesar
Rp146.459.752.690 dan Rp131.960.215.076 pada tanggal 31 Maret 2020 dan 31 Desember 2019.
Manajemen berpendapat bahwa nilai
pertanggungan tersebut cukup untuk menutupi kerugian yang mungkin timbul.
The Company and subsidiaries’ fixed assets – other
than BTS towers have been insured against fire, thieves, damages and other risks to PT Asuransi Umum BCA, PT Mega Insurance, PT Asuransi Wahana Tata, PT Asuransi Sinar Mas, PT Asuransi Kresna Mitra Tbk, PT Asuransi Multi Artha Guna Tbk, PT Asuransi FPG Indonesia and PT Avrist General Insurance, third parties, with a sum insured of Rp146,459,752,690 and Rp131,960,215,076 as of March 31, 2020 and December 31, 2019, respectively. The management believes that the insurance coverages amount are adequate to cover possible losses arising from such risk.
Aset tetap tertentu dijadikan jaminan atas Medium
Term Note yang diperoleh oleh Perusahaan
(Catatan 15) dan pinjaman yang diperoleh oleh Perusahaan dan entitas anak (Catatan 14).
Certain fixed asset is pledged as security for
Medium Term Note obtained by the Company (Note 15) and loan facilities obtained by the Company and subsidiaries (Note 14).
Kerugian atas penjualan aset tetap untuk periode tiga bulan yang berakhir dan tahun yang berakhir
pada tanggal 31 Maret 2020 dan
31 Desember 2019 adalah sebagai berikut:
Loss on sale of fixed assets the three month period
ended and the year period ended March 31, 2020 and December 31, 2019, are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
Harga Jual 436,804,232 21,343,246,183 Selling Price
Nilai Tercatat (536,775,641) (21,366,177,072) Carrying Value
Kerugian Pelepasan (99,971,409) (22,930,889) Loss on Disposal
Pada tanggal 31 Maret 2020 dan 31 Desember 2019 manajemen berkeyakinan bahwa tidak ada
indikasi perubahan keadaan-keadaan yang
menyebabkan nilai aset mengalami penurunan nilai.
As of March 31, 2020 and December 31, 2019, the
management believes that there are no indications of changes in condition that might cause an impairment of fixed assets.
10. Utang Usaha 10. Trade Payables
Akun ini merupakan liabilitas dalam rangka perolehan menara BTS dan sarana penunjang serta jaringan fiber optic dan sarana penunjang yang telah ditagih melalui faktur. Rincian utang usaha berdasarkan nama pemasok adalah sebagai berikut:
This account represents liabilities in acquisition of
BTS towers and supporting facilities and fiber optic network and supporting facilities which have been billed by invoice. The details of trade payables based on suppliers’ names are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2020 2019
Rp Rp
PT Nex Wave 27,397,510,249 22,396,192,499 PT Nex Wave
PT Bangun Kelola Swadaya 25,076,517,674 16,583,586,874 PT Bangun Kelola Swadaya
PT Nokia Solutions and Network Indonesia 23,840,946,040 21,814,515,414 PT Nokia Solutions and Network Indonesia
PT ZTE Indonesia 13,649,482,748 6,979,646,425 PT ZTE Indonesia
Ceragon Network Inc. 13,254,544,034 11,257,495,362 Ceragon Network Inc.
LITE-ON Technology Corp. 8,649,143,792 4,355,184,867 LITE-ON Technology Corp.
PT Duta Hita 8,573,388,538 9,277,713,269 PT Duta Hita
PT Telehouse Engineering 8,221,927,000 6,656,566,000 PT Telehouse Engineering
Sterlite Technology Limited 5,894,911,883 5,006,731,504 Sterlite Technology Limited
Siae Microellectronica 3,934,685,272 3,376,805,372 Siae Microellectronica