Akun ini merupakan biaya sewa dibayar di muka dari:
This account represents prepaid long-term rent of the following:
31 Maret 2016/ 31 Desember 2015/ March 31, 2016 December 31, 2015
Senayan City Office Tower (Catatan 36) 152.341.185 142.969.063 Senayan City Office Tower (Note 36)
Penambahan 1.646.507 14.818.563 Addition
Biaya amortisasi periode berjalan (1.361.608) (5.446.441) Amortization during the period
Subtotal 152.626.084 152.341.185 Sub-total
Dikurangi bagian lancar (Catatan 8) (4.804.117) (5.446.441) Less current portion (Note 8)
Total 147.821.967 146.894.744 Total
Investasi jangka panjang merupakan investasi pada entitas berikut, yang diklasifikasikan sebagai aset keuangan tersedia untuk dijual:
Long-term investments represent investment in the following entities classified as available-for- sale financial assets:
Iflix Ltd Iflix Ltd
Pada tanggal 9 Maret 2016, SCM telah menandatangani perjanjian penyertaan investasi pada Iflix Ltd, Australia, yang bergerak di bidang penyediaan jasa layanan video atas dasar permintaan melalui jaringan internet. Total nilai investasi ini adalah sebesar AS$7,5 juta, atau setara dengan Rp98,62 miliar.
On March 9, 2016, SCM signed an investment subscription agreement in Iflix Ltd, Australia, which is a provider of video on demand services over the web. The total investment amounted to US$7.5 million, or equivalent to Rp98.62 billion.
Plan B Media Public Co Ltd (“Plan B”) Plan B Media Public Co Ltd (“Plan B”)
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, nilai wajar investasi pada saham Plan B masing-masing sebesar Rp902.160.034 dengan kepemilikan Perusahaan 10,34% dan Rp1.071.388.093 dengan kepemilikan Perusahaan 11,30%. Kenaikan (penurunan) nilai wajar investasi di Plan B sebesar (Rp108.256.986) dan Rp361.813.723 neto setelah pajak tangguhan disajikan sebagai bagian dari “Penghasilan Komprehensif Lain” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian masing-masing untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2016 dan 2015.
As of March 31, 2016 and December 31, 2015, the fair value of investment in Plan B’s shares amounting to Rp902,160,034 representing an
ownership interest of 10.34% and
Rp1,071,388,093 representing an ownership
interest of 11.03%, respectively. Increase
(decrease) in fair value of the investment in Plan B
amounting to (Rp108,256,986) and
Rp361,813,723 net of deferred tax is recorded as part of “Other Comprehensive Income” in the consolidated statement of profit or loss and other comprehensive income for the three-month period ended March 31, 2016 and 2015, respectively.
PropertyGuru Pte. Ltd. PropertyGuru Pte. Ltd.
Pada bulan Juni 2015, Perusahaan membeli 402.384 saham PropertyGuru Pte. Ltd., Singapura, atas kepemilikan 19,10%.
In June 2015, the Company purchased 402,384 shares of PropertyGuru Pte. Ltd., Singapore, for 19.10% share ownership.
Kudo Digital Solutions Pte. Ltd. Kudo Digital Solutions Pte. Ltd.
Pada bulan Desember 2015, Perusahaan dan EMV, entitas anak membeli 63.613 saham Kudo Digital Solutions Pte. Ltd. setara 25,05% kepemilikan.
In December 2015, the Company and EMV, a subsidiary, acquired 63.613 shares in Kudo Digital Solutions Pte. Ltd. equal to 25.05% share ownership.
Perusahaan Modal Ventura Capital Ventures Companies
Investasi Perusahaan pada beberapa perusahaan modal ventura pada tanggal 31 Maret 2016 dan 31 Desember 2015 masing-masing sebesar Rp112.184.194 dan Rp78.506.694.
The Company’s investment in several venture capital companies as of March 31, 2016 and
December 31, 2015 are amounted to
Rp112,184,194 and Rp78,506,694, respectively.
Lain-lain Others
Beberapa entitas anak melakukan investasi saham pada beberapa perusahaan sebesar Rp21.775.250 dan Rp14.255.250 masing-masing pada tanggal 31 Maret 2016 dan 31 Desember 2015.
Some subsidiaries invested in shares ownership in
some companies for Rp21,775,250 and
Rp14,255,250, as of March 31, 2016 and December 31, 2015, respectively.
Aset tidak lancar lainnya terdiri dari: Other non-current assets consist of: 31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Perangkat lunak - neto dan aset Software - net and other
takberwujud lainnya 44.168.864 45.813.501 intangible assets
Uang muka pembelian aset tetap 37.880.971 33.752.685 Advances for acquisition of fixed assets
Jaminan sewa 8.308.297 8.422.216 Rental deposits
Lain-lain 94.735.345 42.136.090 Others
Total 185.093.477 130.124.492 Total
Uang muka pembelian aset tetap terutama untuk tanah, peralatan penyiaran dan peralatan VSAT.
Advances for acquisition of fixed assets are mainly for land, broadcasting equipment and VSAT equipment.
Biaya perangkat lunak terutama merupakan akumulasi kapitalisasi biaya perangkat lunak pada entitas anak.
Software cost mainly represents cumulative capitalized software cost of subsidiaries.
16. PINJAMAN JANGKA PENDEK 16. SHORT-TERM LOANS
Akun ini merupakan pinjaman jangka pendek yang diperoleh dari bank-bank berikut ini:
This account represents short-term loans obtained from the following banks:
31 Maret 2016/ 31 Desember 2015/ March 31, 2016 December 31, 2015
PT Bank Mandiri (Persero) Tbk 19.910.088 19.992.202 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 14.000.000 14.000.000 PT Bank Negara Indonesia (Persero) Tbk
Total 33.910.088 33.992.202 Total
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 11 September 2015, PT Sakalaguna Semesta (SS) mengadakan perjanjian pinjaman dengan PT Bank Mandiri (Persero) Tbk. atas fasilitas pinjaman trust receipt sebesar Rp20.000.000 dengan bunga 10,00% per tahun. Jangka waktu pinjaman adalah 1 (satu) tahun. Pinjaman tersebut dijamin dengan deposito berjangka atas nama SS sebesar Rp4.000.000 dan persediaan voucher Indosat yang dimiliki SS (Catatan 5 dan 7).
On September 11, 2015, PT Sakalaguna Semesta (SS) entered into a loan agreement with PT Bank Mandiri (Persero) Tbk. on trust receipt loan facility amounting to Rp20,000,000 with an interest rate of 10.00% per annum. The loan term is 1 (one) year. The loan was collateralized by time deposits under the name of SS amounting to Rp4,000,000 and Indosat vouchers owned by SS (Notes 5 and 7).
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Pada tanggal 11 Maret 2015, PT Abhimata Citra Abadi (ACA) mengadakan perjanjian pinjaman dengan PT. Bank Negara Indonesia (Persero) Tbk. sebesar Rp14.000.000 dengan bunga per tahun 14,25%. Jangka waktu pinjaman adalah 1 (satu) tahun dan pinjaman tersebut dijamin dengan piutang usaha milik ACA (Catatan 6).
On March 11, 2015, PT Abhimata Citra Abadi (ACA) entered into a loan agreement with PT Bank Negara Indonesia (Persero) Tbk. amounting to Rp14,000,000 with an interest rate of 14.25% per annum. The loan term is 1 (one) year and is collateralized by trade receivables of ACA (Note 6).
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, Kelompok Usaha telah memenuhi seluruh persyaratan sebagaimana diatur dalam perjanjian kredit di atas.
As of March 31, 2016 and December 31, 2015, the Group has complied with all covenants set forth in the loan agreements above.
Akun ini merupakan utang kepada pihak-pihak berikut ini:
This account represents payables to the following: 31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Pihak ketiga Third parties
PT Mega Kreasi Film 47.217.500 37.883.000 PT Mega Kreasi Film
Emerson Network Power 32.454.772 10.378.513 Emerson Network Power
PT Kharisma Starvision Plus 21.107.050 15.563.738 PT Kharisma Starvision Plus
Satellite Television Asian Region Ltd. 17.750.341 22.240.213 Satellite Television Asian Region Ltd.
PT Misys International PT Misys International
Financial System 15.782.307 16.553.662 Financial System
PT Compaq Computer Indonesia 12.640.706 13.591.113 PT Compaq Computer Indonesia
Radwin Ltd 10.405.250 10.812.023 Radwin Ltd
Shandong Sacred Sun Power .S. 10.311.746 10.714.864 Shandong Sacred Sun Power .S.
PT Philips Indonesia 7.869.205 11.216.065 PT Philips Indonesia
PT Wira Eka Bakti 6.321.964 7.618.393 PT Wira Eka Bakti
PT Diwangkara Cemerlang Film 6.237.000 9.103.500 PT Diwangkara Cemerlang Film
PT Waskita Karya 5.313.255 5.313.255 PT Waskita Karya
United Champ Assets Ltd., British United Champ Assets Ltd., British
Virgin Islands 4.884.462 5.743.624 Virgin Islands
PT Samindo Electronic 2.927.220 15.686.881 PT Samindo Electronic
PT Rapido Indonesia 1.638.885 7.301.837 PT Rapido Indonesia
Lain-lain (masing-masing
di bawah Rp5 miliar) 156.152.639 137.936.701 Others (below Rp5 billion each)
Total - pihak ketiga 359.014.302 337.657.382 Total - third parties
Analisa umur utang usaha berdasarkan tanggal faktur adalah sebagai berikut:
The aging analysis of trade payables based on invoice dates is as follows:
31 Maret 2016/ 31 Desember 2015/ March 31, 2016 December 31, 2015
Pihak ketiga Third parties
Belum jatuh tempo 109.879.189 84.799.508 Current
Lewat jatuh tempo: Overdue:
1 - 30 hari 121.733.114 96.494.747 1 - 30 days
31 - 60 hari 43.800.477 22.883.839 31 - 60 days
61 - 90 hari 7.102.307 36.024.293 61 - 90 days
91 - 180 hari 34.291.388 34.111.708 91 - 180 days
Lebih dari 180 hari 42.207.827 63.343.287 Over 180 days
Total - pihak ketiga 359.014.302 337.657.382 Total - third parties
Rincian atas utang usaha dalam mata uang asing disajikan dalam Catatan 37.
The details of trade payables denominated in foreign currencies are disclosed in Note 37.
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, tidak ada jaminan yang diberikan oleh Kelompok Usaha atas utang usaha.
As of March 31, 2016 and December 31, 2015, there was no collateral provided by the Group for the trade payables.
a. Beban akrual merupakan akrual atas: a. Accrued expenses represent accruals for: 31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Biaya program 134.786.460 114.928.172 Program cost
Komisi 25.251.595 23.974.073 Commission
Biaya transmisi 21.249.090 18.976.427 Transmission cost
Jasa konsultan 13.344.728 11.707.740 Consultant fees
Beban transponder 6.389.725 4.308.694 Transponder cost
Bunga pinjaman 4.673.314 3.072.258 Interest on loans
Asuransi 2.303.580 1.189.566 Insurance
Listrik, air dan telepon 1.244.496 1.599.416 Electricity, water and telephone
Biaya sewa 181.573 1.700 Rental cost
Lain-lain 83.678.252 30.886.872 Others
Total 293.102.813 210.644.918 Total
b. Liabilitas imbalan kerja jangka pendek sebesar Rp202.927.954 dan Rp153.864.217 masing- masing pada tanggal 31 Maret 2016 dan 31 Desember 2015 terdiri dari akrual beban gaji dan tunjangan karyawan.
b. Short-term employee benefits liabilities
amounting to Rp202,927,954 and
Rp153,864,217 as of March 31, 2016 and December 31, 2015, respectively, consist of accrual for employee salaries and benefits.
19. PERPAJAKAN 19. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Pajak Pertambahan Nilai 153.162.699 157.610.122 Value Added Tax
Pajak Penghasilan Pasal 21 - 10.289 Income Tax Article 21
Total 153.162.699 157.620.411 Total
b. Utang Pajak b. Taxes Payable
Utang pajak terdiri dari: Taxes payable consists of: 31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Pajak Pertambahan Nilai 31.347.897 41.123.004 Value Added Tax
Pajak Penghasilan Income Taxes
Pasal 21 8.842.843 11.763.089 Article 21
Pasal 23 5.303.883 10.976.386 Article 23
Pasal 25 34.547.530 1.558.020 Article 25
Pasal 29 143.619.345 133.549.828 Article 29
Pasal 26 2.695.531 44.984.636 Article 26
Pajak Penghasilan Final 2.483.135 1.717.062 Final Income Tax
Total 228.840.164 245.672.025 Total
83 Rincian klaim atas pengembalian pajak pada tanggal 31 Maret 2016 dan 31 Desember 2015 adalah sebagai berikut:
The details of estimated claims for tax refund as of March 31, 2016 and December 31, 2015 are as follows:
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Klaim atas pengembalian pajak Claims for tax refund
Penghasilan Badan: Income Taxes:
Perusahaan Company
2016 1.399.962 - 2016
2014 11.693.633 11.693.633 2014
Entitas anak Subsidiaries
2016 4.279.769 - 2016 2015 9.478.320 9.478.320 2015 2014 4.052.392 16.728.260 2014 Total 30.904.076 37.900.213 Total
20. PINJAMAN JANGKA PANJANG 20. LONG-TERM PAYABLES
Pinjaman jangka panjang terdiri dari pinjaman bank dan utang sewa pembiayaan. Rincian atas pinjaman bank adalah sebagai berikut:
Long-term payables consist of bank loans and finance lease payables. The details of bank loans are as follows:
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Pinjaman bank Bank loans
PT Bank Central Asia Tbk 216.711.059 218.738.380 PT Bank Central Asia Tbk
Dikurangi bagian yang akan jatuh tempo
dalam waktu satu tahun: 27.993.928 24.841.606 Less current maturities:
Setelah dikurangi bagian yang akan jatuh
tempo dalam waktu satu tahun: Net of current maturities:
PT Bank Central Asia Tbk 188.717.131 193.896.774 PT Bank Central Asia Tbk
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Entitas Anak Subsidiaries
Berdasarkan akta Notaris Suzanna Kaonang No. 15 tanggal 11 September 2012, PT Pertamedika Sentul (“PS”), entitas anak tidak langsung melalui PT SentuI Investindo (“SI”) menerima 2 (dua) fasilitas pinjaman kredit dari PT Bank Central Asia Tbk, yaitu Fasilitas Kredit Lokal dengan jumlah maksimum Rp13.580.000 dan Fasilitas Kredit Investasi maksimum Rp162.441.000. Untuk Fasilitas Kredit Investasi terbagi 2 jenis yaitu Investasi Pokok dan Investasi IDC.
Based on Notarial deed by Suzanna Kaonang
No. 15 dated September 11, 2012,
PT Pertamedika Sentul (”PS”), indirect subsidiary through PT Sentul Investindo (”SI”), received 2 (two) loan facilities from PT Bank Central Asia Tbk, consisting of a Local Credit Facility with a maximum amount of Rp13,580,000 and an Investment Credit Facility with a maximum amount of Rp162,441,000. For the Investment Credit Facility, it consists of 2 types of facilities, i.e.
Credit Facility Investment Principal and
Investment IDC.
Pada tanggal 17 September 2014, PS memperoleh tambahan Fasilitas Kredit Investasi sebesar Rp45.000.000 digunakan untuk pembelian peralatan medis.
On September 17, 2014, PS obtained an additional Investment Credit Facility amounting to
Rp45,000,000 used to purchase medical
PT Bank Central Asia Tbk (lanjutan) PT Bank Central Asia Tbk (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Untuk kedua fasilitas tersebut dikenakan suku bunga deposito tertinggi ditambah margin 4,25% - minimal 9% per tahun dan jangka waktu pinjaman 9 tahun sejak tanggal pencairan. Pinjaman ini akan dibayarkan setiap 3 (tiga) bulan mulai dari 23 Desember 2015 sampai dengan tanggal 11 September 2021.
The interest rate for both facilities is the highest deposit rate plus a margin of 4.25% - a minimum of 9% per annum, and will mature 9 years after first drawdown. The loan is payable every 3 (three) months starting from December 23, 2015 to September 11, 2021.
Adapun tujuan peminjaman fasilitas adalah untuk membiayai modal kerja operasional dan pembangunan Rumah Sakit Pertamedika Sentul termasuk pembelian peralatan medis (proyek).
The purpose of the loan facility is to fund operational working capital and construction of Pertamedika Sentul Hospital including the purchase of medical equipment (project).
PS menggunakan aset berikut ini sebagai jaminan atas seluruh pinjaman:
The following PS assets are being collateralized for the loans:
• Seluruh tanah PS seluas 1,25 hektar di Kawasan Sentul City yang diperoleh PM berdasarkan 4 Perjanjian Jual Beli tertanggal 8 Mei 2012 No. 459/2012, 460/2012, 461/2012 dan tertanggal 5 September 2012 No. 626/2012, dan termasuk seluruh Bangunan Rumah Sakit yang dibangun dengan Fasilitas Kredit Investasi (Catatan 10)
• All PS land with a total area of 1.25 hectares
in Sentul City which were obtained based on 4 Sale and Purchase Agreements dated May 8, 2012 No. 459/2012, 460/2012, 461/2012 and dated September 5, 2012 No. 626/2012, including all hospital buildings funded from the Investment Credit Facility (Note 10)
• Seluruh peralatan medis PS (Catatan 10) • All PS medical equipments (Note 10)
• Jaminan (Corporate Guarantee) dari Perusahaan
dan PT Pertamina Bina Medika. •
Corporate Guarantee from the Company and
PT Pertamina Bina Medika.
Saldo pinjaman pada tanggal 31 Maret 2016 dan 31 Desember 2015 masing-masing sebesar Rp216.711.059 dan Rp218.738.380.
The outstanding balance as of March 31, 2016 and December 31, 2015 are Rp216,711,059 and Rp218,738,380, respectively.
Utang sewa pembiayaan Finance lease payables
Utang sewa pembiayaan merupakan sewa pembiayaan entitas anak dari berbagai lembaga keuangan untuk pembelian kendaraan. Pembayaran utang sewa pembiayaan minimum atas pinjaman tersebut jatuh tempo dalam 36 (tiga puluh enam) hingga 48 (empat puluh delapan) bulan, dengan kendaraan yang bersangkutan dijaminkan atas pinjaman tersebut (Catatan 10).
Finance lease payables represent the subsidiaries’ finance lease from various financial institutions for the purchase of vehicles. The minimum lease payments mature within 36 (thirty six) to 48 (fourty eight) months with the vehicles pledged as collateral against the related liabilities (Note 10).
Utang sewa pembiayaan (lanjutan) Finance lease payables (continued)
Rincian atas utang sewa pembiayaan adalah sebagai berikut:
The details of finance lease payables are as follows:
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Tingkat suku bunga 4,88% - 7,69% 4,25% - 7,69% Interest rate
Jatuh tempo 2016 - 2019 2016 - 2019 Maturity
Utang sewa pembiayaan Finance lease payables
Nilai kini pembayaran sewa minimum: Present value of minimum lease payments:
PT BCA Finance 1.117.499 1.223.589 PT BCA Finance
PT BII Finance Center 882.319 890.799 PT BII Finance Center
PT Astra Sedaya Finance 565.892 686.185 PT Astra Sedaya Finance
PT Toyota Astra Financial Services 393.751 484.617 PT Toyota Astra Financial Services
PT CIMB Niaga Auto Finance 231.868 289.826 PT CIMB Niaga Auto Finance
PT Mandiri Tunas Finance 215.793 278.308 PT Mandiri Tunas Finance
PT Mitsui Leasing Capital - 52.284 PT Mitsui Leasing Capital
Subtotal 3.407.122 3.905.608 Sub-total
Dikurangi bagian yang akan jatuh tempo
dalam waktu satu tahun: Less current maturities:
PT BCA Finance 331.745 391.399 PT BCA Finance
PT BII Finance Center 497.866 511.216 PT BII Finance Center
PT Astra Sedaya Finance 360.877 481.170 PT Astra Sedaya Finance
PT Toyota Astra Financial Services 272.597 363.463 PT Toyota Astra Financial Services
PT CIMB Niaga Auto Finance 231.868 229.016 PT CIMB Niaga Auto Finance
PT Mandiri Tunas Finance 180.832 243.347 PT Mandiri Tunas Finance
PT Mitsui Leasing Capital - 52.284 PT Mitsui Leasing Capital
Subtotal 1.875.785 2.271.895 Sub-total
Setelah dikurangi bagian yang akan jatuh
tempo dalam waktu satu tahun: Net of current maturities:
PT BCA Finance 785.754 832.190 PT BCA Finance
PT BII Finance Center 384.453 379.583 PT BII Finance Center
PT Astra Sedaya Finance 205.015 205.015 PT Astra Sedaya Finance
PT Toyota Astra Financial Services 121.154 121.154 PT Toyota Astra Financial Services
PT CIMB Niaga Auto Finance - 60.810 PT CIMB Niaga Auto Finance
PT Mandiri Tunas Finance 34.961 34.961 PT Mandiri Tunas Finance
Utang sewa pembiayaan - setelah
dikurangi bagian yang akan jatuh tempo Finance lease payables -
dalam waktu satu tahun 1.531.337 1.633.713 net of current maturities
Utang sewa pembiayaan (lanjutan) Finance lease payables (continued)
Rincian pembayaran sewa minimum masa depan atas sewa pembiayaan dengan nilai kini pembayaran sewa minimum neto berdasarkan jatuh temponya adalah sebagai berikut:
The details of future minimum lease payments under finance leases with the present value of the net minimum lease payments based on maturity are as follows:
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Pembayaran sewa minimum masa depan
yang akan jatuh tempo: Future minimum lease payments due:
Dalam 1 tahun 2.172.461 2.665.501 Within 1 year
Setelah 1 tahun tapi tidak lebih dari 5 tahun 1.651.499 1.855.892 After 1 year but no more than 5 years
Total pembayaran utang sewa minimum 3.823.960 4.521.393 Total future minimum lease payments
Dikurangi jumlah beban keuangan: Less amount representing finance charges:
Dalam 1 tahun (296.676) (393.606) Within 1 year
Setelah 1 tahun tapi tidak lebih dari 5 tahun (120.162) (222.179) After 1 year but no more than 5 years
Total jumlah beban keuangan (416.838) (615.785) Total amount representing finance charges
Nilai kini pembayaran sewa minimum: Present value of minimum lease payments:
Dalam 1 tahun 1.875.785 2.271.895 Within 1 year
Setelah 1 tahun tapi tidak lebih dari 5 tahun 1.531.337 1.633.713 After 1 year but no more than 5 years
Nilai kini pembayaran sewa minimum 3.407.122 3.905.608 Present value of minimum lease payments
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, Kelompok Usaha telah memenuhi seluruh persyaratan sebagaimana diatur dalam perjanjian kredit di atas
As of March 31, 2016 and December 31, 2015, the Group has complied with all covenants set forth in the loan agreements above.
21. LIABILITAS IMBALAN KERJA 21. EMPLOYEE BENEFITS LIABILITIES
Kelompok Usaha memberikan imbalan kerja kepada karyawan berdasarkan peraturan Kelompok Usaha dan Undang-undang No. 13/2003 dan dicatat sesuai dengan PSAK No. 24 (Revisi 2013). Liabilitas terkait disajikan pada akun “Liabilitas Imbalan Kerja” pada laporan posisi keuangan konsolidasian dengan beban terkait disajikan sebagai bagian dari “Beban Umum dan Administrasi” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Pada tanggal 31 Desember 2015, liabilitas imbalan kerja ditentukan berdasarkan perhitungan aktuaria yang dilakukan oleh aktuaris independen.
The Group provides employee service entitlements based on the Group’s regulations and Labor Law No. 13/2003 as accounted for in accordance with PSAK No. 24 (Revised 2013). The related liabilities are presented as “Employee Benefits Liabilities” in the consolidated statements of financial position with the related expenses presented as part of “General and Administrative Expenses” in the consolidated statements of profit or loss and other comprehensive income. As of December 31, 2015, the employee benefits liabilities were determined through actuarial valuations performed by independent actuaries.
Asumsi-asumsi penting yang digunakan dalam perhitungannya adalah sebagai berikut:
The significant assumptions used in the calculations are as follows:
Tingkat bunga/Discount rates : 8,82% - 9,40% per tahun (2016 dan 2015)/
8.82% - 9.40% per annum (2016 and 2015)
Tingkat kenaikan gaji per tahun/ : 6,50% - 10,00% per tahun (2016 dan 2015)/
Annual wages and salary increases 6,50% - 10,00% per annum (2016 and 2015)
Pengembalian aset program yang : 10,00% - 15,00% per tahun (2016 dan 2015)/
diharapkan/Expected return on plan assets 10,00% - 15,00% per annum (2016 and 2015)
Usia pensiun/Retirement age : 55 tahun/55 years old
Tingkat cacat/Disability rate : 10% dari tingkat kematian/10% of mortality rate
Metode penilaian/Valuation method : Projected Unit Credit
Pensiun dini/pengunduran diri/ : 5% -10% sampai dengan usia 25 dan berkurang secara linear
Early retirement/resignation sampai dengan 1% pada usia 45 dan setelahnya/
10% up to the age of 25 and reducing linearly to 1% at the age of 45 and thereafter
Tingkat kematian/Mortality rate : Tabel Mortalita III Indonesia (TMI III)/
Indonesian Mortality Table III (TMI III) Beban imbalan kerja yang diakui dalam laporan laba rugi
dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The employee benefits expense recognized in the consolidated statements of profit or loss and other comprehensive income is as follows:
Periode Tiga Bulan yang Berakhir pada
Tanggal 31 Maret/
Three-month Periods Ended March 31
2016 2015
Biaya jasa kini 6.806.265 7.404.198 Current service cost
Biaya bunga - neto 3.580.185 1.892.230 Interest cost - net
Dampak kurtailmen - 91.273 Impact of curtailment
Amortisasi neto - 240.000 Net Amortization
Hasil aset program - (1.947.509) Return on plan assets
Beban imbalan kerja - neto 10.386.450 7.680.192 Employee benefits - net
Liabilitas imbalan kerja karyawan adalah sebagai berikut:
The liabilities for employees’ benefits are as follows:
31 Maret 2016/ 31 Desember 2015/ 31 Desember 2014/ 31 Desember 2013/ 31 Desember 2012/
March 31, 2016 December 31, 2015 December 31, 2014 December 31, 2013 31 Desember 2012
Nilai kini liabilitas Present value of defined
imbalan kerja 205.782.268 195.397.043 204.203.608 186.668.986 139.754.370 benefits obligation
Rugi aktuarial yang Unrecognized actuarial
belum diakui - - (18.896.778) (32.489.552) (9.026.793) losses
Biaya jasa lalu yang Unrecognized past service
belum diakui - - (1.856.410) (2.378.394) (835.032) cost
Liabilitas imbalan kerja,
yang dilaporkan Employee benefits liability
sebelumnya 205.782.268 195.397.043 183.450.420 151.801.040 129.892.545 as previously reported
Nilai wajar aset program (51.842.845) (51.842.845) (54.851.360) (48.549.548) (53.547.485) Fair value of plan assets
Penyajian kembali - - 20.753.188 34.969.858 43.963.730 Restatement
Liabilitas imbalan Employee benefit liability -
kerja - neto 153.939.423 143.554.198 149.352.248 138.221.350 120.308.790 net
Mutasi nilai kini liabilitas imbalan kerja karyawan adalah sebagai berikut:
Movements in the present value of the benefits obligations are as follows:
31 Maret 2016/ 31 Desember 2015/ March 31, 2016 December 31, 2015
Saldo awal 195.397.043 204.203.608 Balance at beginning
Biaya jasa kini 6.806.265 26.530.561 Current service cost
Biaya bunga 3.580.185 19.022.566 Interest cost
Ekspektasi pembayaran imbalan (1.225 ) (13.720.751) Expected benefit payment
Keuntungan yang diakui
segera pada pendapatan Gain recognized in other
komprehensif lain - (45.677.582) comprehensive income
Pengurangan dari dekonsolidasi Disposal due to deconsolidation
entitas anak - (1.090.111) of subsidiaries
Penambahan dari akuisisi Additions due to acquisitions
pada entitas anak - 391.381 of subsidiaries
Dampak perubahan asumsi Efect of changes in actuarial
aktuaria - 4.987.667 assumptions
Liabilitas atas transfer karyawan - (1.968.934) Liability of transferred employees
Imbalan terminasi - 830.305 Termination benefit
Pengakuan masa kerja karyawan - 1.888.333 Recognition of past services
Saldo Akhir 205.782.268 195.397.043 Balance at ending
Mutasi liabilitas imbalan kerja karyawan adalah