SOURCE OF ESTIMATES AND UNCERTAINTY
(continued)
Penyusutan aset tetap Depreciation of fixed assets
Biaya aset tetap disusutkan dengan metode garis lurus selama estimasi masa manfaatnya.Manajemen memperkirakan masa manfaat dari aset tetap dari 4 sampai 20 tahun (Catatan 2g). Estimasi dari masa manfaat aset tetap adalah berdasarkan penelaahan Perusahaan secara kolektif terhadap praktek industri.Estimasi masa manfaat ditelaah paling sedikit setiap akhir tahun pelaporan dan diperbarui jika ekspektasi berbeda dari estimasi sebelumnya
dikarenakan pemakaian dan kerusakan fisik,
keusangan secara teknis atau komersial dan hukum atau pembatasan lain atas penggunaan dari aset. Penjelasan lebih lanjut diungkapkan pada Catatan 10.
The costs of fixed assets are depreciated on a straight-line basis over their estimated useful lives.Management properly estimates the useful lives of these fixed assets to be within 4 to 20 years (Note 2g).The estimated useful lives of fixed assets is based on the Company's common life expectancies applied in the industries.The estimated useful lives are reviewed at least each financial year end and are updated if expectations differ from previous estimates due to physical wear and tear,technical or comercial obsolescence and legal or other limitations on the use of the assets.Further details are disclosed in Note 10.
43
3 3
Estimasi dan asumsi (lajutan) Estimates and assumptions (continued)
Pajak tangguhan dicatat dengan menggunakan
metode liabilitas untuk semua perbedaan temporer yang timbul antara aset dan liabilitas berbasis fiskal dengan nilai tercatatnya untuk tujuan pelaporan
keuangan. Pajak tangguhan dihitung dengan
menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada akhir periode pelaporan. Perubahan nilai tercatat aset dan liabilitas pajak tangguhan yang disebabkan oleh perubahan tarif pajak dibebankan sebagai laba atau rugi tahun berjalan, kecuali untuk transaksi-transaksi yang
sebelumnya telah langsung dibebankan atau
dikreditkan ke ekuitas.Aset pajak tangguhan yang berhubungan dengan saldo rugi fiskal diakui apabila besar kemungkinannya bahwa jumlah laba fiskal di masa mendatang akan memadai untuk dikompesansi dengan saldo rugi fiskal.
Deffered tax is provided using the liability method for all temporary differences arising between the tax bases of assets and liabilities and their carrying values for financial reporting purposes.Deffered tax is calculated at the tax rates that have been enacted or substantively enacted at the end of reporting period.Changes in the carrying amount of deffered tax assets and liabilities due to a change in tax rates is recognized in the current year's profit or loss,except to the extent that it relates to items previously charged or credited to equity.Deffered tax assets relating to the carry forward of tax losses are recognized to the extent that it is probable that in the future,taxable income will be available against which the tax losses can be utilized. SUMBER ESTIMASI DAN KETIDAKPASTIAN
(lanjutan)
SOURCE OF ESTIMATES AND UNCERTAINTY
44
4 KAS DAN SETARA KAS 4 CASH AND CASH EQUIVALENTS
31 Maret 2020 / 31 December 2019 / March 31,2020 December 31,2019
Kas Cash on hand
Rupiah 355,768,900 338,980,700 Rupiah
355,768,900 338,980,700
Kas di Bank Cash in banks
Pihak ketiga: Third parties:
Rekening Rupiah Rupiah Accounts
MUFG Bank, Ltd. 3,342,125,556 3,382,636,088 MUFG Bank, Ltd.
PT Bank Central Asia Tbk. 14,734,065,718 7,247,558,867 PT Bank Central Asia Tbk. PT Bank Mandiri (Persero) Tbk. 3,710,723,981 2,500,406,217 PT Bank Mandiri (Persero) Tbk. PT Bank Negara Indonesia (Persero) Tbk. 3,831,446,956 8,612,043,627 PT Bank Negara Indonesia (Persero) Tbk. PT Bank Resona Perdania 3,035,368,091 4,144,615,243 PT Bank Resona Perdania
PT Bank Mizuho Indonesia 11,640,377,312 7,263,106,348 PT Bank Mizuho Indonesia 40,294,107,614 33,150,366,390
Rekening Dollar Amerika Serikat U.S.Dollar Accounts
MUFG Bank, Ltd. 19,055,849,649 33,507,299,576 MUFG Bank, Ltd.
PT Bank Resona Perdania 4,355,607,154 3,019,255,080 PT Bank Resona Perdania PT Bank Central Asia Tbk. 645,246,552 548,236,396 PT Bank Central Asia Tbk. PT Bank Mizuho Indonesia 49,582,999,148 45,639,235,935 PT Bank Mizuho Indonesia
73,639,702,503 82,714,026,987
Rekening Yen Jepang Japanese Yen Account
MUFG Bank, Ltd. 2,231,661,269 1,293,897,376 MUFG Bank, Ltd.
PT Bank Resona Perdania 1,784,065,080 1,432,904,532 PT Bank Resona Perdania
PT Bank Mizuho Indonesia 264,137,003 224,077,645 PT Bank Mizuho Indonesia
4,279,863,352 2,950,879,553
Rekening Euro Euro Account
PT Bank Central Asia Tbk. 934,628,444 807,604,056 PT Bank Central Asia Tbk. 934,628,444 807,604,056
Total Cash in banks
Total saldo kas di bank 119,148,301,913 119,622,876,986
Deposito berjangka dalam mata uang rupiah Short-term deposits-Rupiah account:
PT Bank Resona Perdania 80,000,000,000 80,000,000,000 PT Bank Resona Perdania PT Bank Mizuho Indonesia - 20,000,000,000 PT Bank Mizuho Indonesia MUFG Bank, Ltd. 24,000,000,000 5,000,000,000 MUFG Bank, Ltd.
PT Bank Mandiri (Persero) Tbk. 25,000,000,000 5,000,000,000 PT Bank Mandiri (Persero) Tbk. 129,000,000,000 110,000,000,000
Deposito berjangka dalam mata uang Dollar Amerika Serikat Short-term deposits-U.S Dollar account: PT Bank Mizuho Indonesia 24,550,500,000 - PT Bank Mizuho Indonesia MUFG Bank, Ltd. 24,550,500,000 - MUFG Bank, Ltd.
49,101,000,000
-Total kas dan setara kas 297,605,070,813 229,961,857,686 Total cash and cash equivalents
Tingkat bunga per tahun untuk kas bank selama tahun 2020 adalah berkisar antara 0,02% - 0,27% untuk rekening Rupiah ( 2019 : 0,05% - 0,38% ) dan 0,00% untuk rekening mata uang asing ( 2019 : 0,02% - 0,03% ).
In 2020,cash in banks earned interest at annual rates ranging from 0.02% to 0.27% for the Rupiah accounts (2019:from 0.05% to 0.38%) and from 0.00% for the foreign currency accounts (2019: from 0.02% to 0.03%).
Deposito berjangka untuk rekening Rupiah memperoleh bunga selama tahun 2020 dari PT Bank Resona Perdania berkisar antara 4,65% sampai dengan 6% per tahun, dari PT Bank Mandiri (Persero)Tbk berkisar antara 5,5% sampai dengan 5,75% per tahun, dari MUFG Bank,Ltd sebesar 3,7% per tahun. Sedangkan pada tahun 2019, deposito berjangka dari PT Bank Resona Perdania berkisar antara 5% sampai dengan 6,1% per tahun, dari PT Bank Mandiri (Persero)Tbk. sebesar 5,5% per tahun, dari PT Bank Mizuho Indonesia sebesar 6,25% per tahun dan dari MUFG Bank,Ltd, sebesar 5,25% per tahun.
In 2020,the short-term deposits Rupiah account in PT Bank Resona Perdania earned interest at annual rates ranging from 4.65% to 6%, in PT Bank Mandiri (Persero)Tbk earned interest at annual rates ranging from 5.5% to 5.75%, in MUFG Bank,Ltd earned interest at annual rates 3.7%.. Whereas in 2019,the short-term deposits in PT Bank Resona Perdania earned interest at annual rates ranging from 5% to 6.1%, in PT Bank Mandiri (Persero) Tbk.,earned interest at annual rates 5.5%, in PT Bank Mizuho Indonesia earned interest at annual rates 6.25%, in MUFG Bank,Ltd, earned interest at annual rates 5.25%.
Deposito berjangka untuk rekening Dollar Amerika Serikat memperoleh bunga selama tahun 2020 dari MUFG Bank,Ltd sebesar 0,69% per tahun, dan dari PT Bank Mizuho Indonesia sebesar 0,8%.
In 2020,the short-term deposits U.S Dollar account in MUFG Bank,Ltd earned interest at annual rates 0.69%, and in PT Bank Mizuho Indonesia earned interest at annual rates 0.8%.
45
5 PIUTANG USAHA 5 TRADE RECEIVABLES
Berikut ini adalah analisis piutang usaha menurut jenis mata uang : The following is an analysis of trade receivables by currency:
Keterangan Descriptions Mata uang asing/Foreign currency Setara Rupiah/Rupiah equivalent Mata uang asing/Foreign currency Setara Rupiah/Rupiah equivalent
Pihak-pihak berelasi: (catatan 31 ) Related parties: ( Note 31 )
Domestik Domestic:
Rupiah Rupiah
PT Surya Pertiwi 421,023,096,005 434,287,118,030 PT Surya Pertiwi PT Surya Pertiwi Nusantara 7,002,523,824 7,203,045,421 PT Surya Pertiwi Nusantara PT Surya Graha Pertiwi 96,454,000
-Total piutang domestik 428,122,073,829 441,490,163,451 Total domestic receivables
Luar Negeri Overseas:
Dollar Amerika Serikat U.S.Dollar:
Toto (Fujian) Co.,Ltd 716,701 11,730,245,594 547,872 7,615,968,672 Toto (Fujian) Co.,Ltd Toto Asia Oceania 432,008 7,070,667,735 1,096,205 15,238,344,315 Toto Asia Oceania Watelier Pte.,Ltd 270,359 4,424,962,807 100,571 1,398,032,189 Watelier Pte.,Ltd Toto USA Inc. 593,744 9,717,800,028 149,417 2,077,042,381 Toto USA Inc.
Toto India Industries Pvt. Ltd 45,836 750,199,285 152,071 2,113,934,106 Toto India Industries Pvt. Ltd Toto Vietnam Co.,Ltd. 88,454 1,447,730,055 184,524 2,565,072,711 Toto Vietnam Co.,Ltd. Toto ( H.K ) Ltd. 215,228 3,522,635,203 283,632 3,942,773,714 Toto ( H.K ) Ltd. Watelier Sdn.,Bhd 268,027 4,386,795,454 221,704 3,081,906,053 Watelier Sdn.,Bhd
Toto Manufacturing (Thailand) Co.,Ltd 32,384 530,031,056 99,350 1,381,059,763 Toto Manufacturing (Thailand) Co.,Ltd Taiwan Toto Co., Ltd. 80,616 1,319,448,291 44,968 625,099,890 Taiwan Toto Co., Ltd.
Toto (Beijing) Co.,Ltd., 291,648 4,773,406,744 239,671 3,331,666,571 Toto (Beijing) Co.,Ltd., Toto EastChina Co.,Ltd., 446,343 7,305,298,336 158,877 2,208,549,177 Toto EastChina Co.,Ltd., Lainnya 18,106 296,341,557 7,055 98,082,255 Lainnya
3,499,454 57,275,562,145 3,285,917 45,677,531,797
Yen Jepang Japanese Yen:
Toto Limited, Jepang 4,521,236 682,073,663 4,272,348 546,732,374 Toto Limited, Jepang Cera Trading Co.,Ltd - - 629,008 80,494,154 Cera Trading Co.,Ltd Toto Aquatechno Ltd 5,286,352 797,499,063 - - Toto Aquatechno Ltd
9,807,588 1,479,572,726 4,901,356 627,226,528
Total piutang luar negeri 58,755,134,871 46,304,758,325 Total overseas receivables 486,877,208,700 487,794,921,776 Total trade receivables-related parties
Pihak ketiga: Third parties:
Domestik Domestic:
Rupiah 15,791,792,213 15,685,887,023 Rupiah 15,791,792,213
15,685,887,023
Luar Negeri Overseas:
Dollar Amerika Serikat 122,674 2,007,813,050 59,098 821,513,791 U.S.Dollar
Total piutang usaha pihak ketiga 17,799,605,263 16,507,400,814 Total trade receivables-third parties
Total piutang usaha 504,676,813,963 504,302,322,590 Total trade receivables
Berikut ini adalah analisis umur piutang usaha: The following is the aging analysis of trade receivables:
Domestik Domestic
31 Maret 2020 / 31 Desember 2019 /
March 31,2020 December 31,2019
≤ 1 bulan 133,551,287,944 160,020,826,978 ≤ 1 month › 1 bulan - 3 bulan 261,025,958,089 283,083,520,471 › 1 month - 3 months › 3 bulan - 6 bulan 37,607,658,009 2,372,854,941 › 3 months - 6 months Lebih dari 6 bulan 11,728,961,999 11,698,848,084 More than 6 months
443,913,866,041 457,176,050,474
Luar negeri Overseas
31 Maret 2020 / 31 Desember 2019 /
March 31,2020 December 31,2019
≤ 1 bulan 55,720,306,973 47,062,078,927 ≤ 1 month › 1 bulan - 3 bulan 1,281,456,884 62,829,222 › 1 month - 3 months › 3 bulan - 6 bulan 3,761,184,065 1,363,967 › 3 months - 6 months
60,762,947,922 47,126,272,116
Total piutang usaha 504,676,813,963 504,302,322,590 Total trade receivables
As of March 31,2020 ,there are no trade receivables that are pledged as collateral to other parties.
Pada tanggal 31 Maret 2020 , tidak terdapat piutang usaha yang dijaminkan kepada pihak lain.
31 Maret 2020/ 31 December 2019 /
December 31,2019 March 31,2020
Manajemen berkeyakinan bahwa penyisihan penurunan nilai atas piutang usaha tidak diperlukan karena dapat tertagih seluruhnya.
Total piutang usaha pihak-pihak berelasi
Management believes that no allowance for impairment of trade receivables is required since thet are considered to be fully collectible.
46
6 PIUTANG LAIN-LAIN 6 OTHER RECEIVABLES
31 Maret 2020 / 31 December 2019 / March 31,2020 December 31,2019
Pihak-pihak berelasi: ( Catatan 31 ) Related parties: ( Note 31 )
Piutang dari pendapatan bunga 8,790,647,664 4,533,627,965 Interest receivables Piutang dari penjualan barang bekas 712,679,000 2,843,388,398 Scrap sale receivables
Lainnya 17,930,500 125,366,850 Others
Total piutang lain-lain pihak berelasi 9,521,257,164 7,502,383,213 Total other receivables -related parties
Pihak ketiga: Third parties:
Piutang dari penjualan barang bekas 1,562,617,727 235,968,860 Scrap sale receivables Lainnya 621,782,347 2,310,943,514 Others
Total piutang lain-lain pihak ketiga 2,184,400,074 2,546,912,374 Total other receivables -third parties Total piutang lain-lain 11,705,657,238 10,049,295,587 Total other receivables
31 Maret 2020 / 31 Maret 2019 / March 31,2020 March 31,2019
Hasil penjualan 11,880,945,199 11,733,312,196 Proceeds
Beban pokok penjualan (12,545,797,276) (12,461,164,106) Cost of goods sold
Laba penjualan barang bekas (664,852,077) (727,851,910) Gain on sales of scrap (Notes 27 and 29) (Catatan 27 dan 29)
7 PERSEDIAAN 7 INVENTORIES
31 Maret 2020 / 31 December 2019 / March 31,2020 December 31,2019
Barang jadi 223,006,498,221 219,439,932,211 Finished goods
Barang dalam proses 175,583,500,906 188,115,945,206 Work in process
Bahan baku 126,440,837,626 121,834,984,134 Raw materials
Bahan pembantu 49,471,579,582 48,060,522,323 Stores and supplies
r 574,502,416,335 577,451,383,874
Persediaan dalam perjalanan 30,086,224,570 22,432,978,495 Inventory in-transit Total persediaan 604,588,640,905 599,884,362,369 Total inventories
Dikurangi: Penyisihan atas keusangan persediaan : Less:Allowances for inventories obsolescence:
Barang jadi (6,356,324,536) (6,322,120,809) Finished goods
Barang dalam proses (3,259,062,778) (3,303,963,418) Work in process
Bahan baku (1,585,994,833) (1,757,476,896) Raw materials
Bahan pembantu (5,849,707,635) (6,498,693,627) Stores and supplies
Total penyisihan atas keusangan persediaan (17,051,089,781) (17,882,254,750) Total allowances for inventories obsolescence
Total persediaan, neto 587,537,551,124 582,002,107,619 Total inventories,net
During 2020 and 2019, Management believes that all other receivables are collectible, and accordingly, no allowance for impairment of other receivables was considered necessary.
The Company keeps its inventories in its three factories located in Cikupa,Serpong and Pasar Kemis and insures them from possible loss from fire and other risks,with the isurance coverage amounting to Rp109,344,309,893 (2019: Rp82,302,079,887). Although the sum insured is lower than the balance of the inventories as of the statement of financial position date, the management believes that it is sufficient to cover those possible losses considering the characteristics, conditions and storage of various types of the Company's inventories in different locations.
Laba atau rugi penjualan barang bekas adalah sebagai berikut :
As of March 31, 2020 and December 31,2019, no inventories are pledged as collateral to other parties. Manajemen berkeyakinan bahwa saldo penyisihan persediaan usang dan
penurunan persediaan lainnya memadai untuk menutup kemungkinan kerugian akibat persediaan usang.
Pada tanggal 31 Maret 2020 dan 31 Desember 2019, tidak terdapat persediaan Perusahaan yang dijaminkan kepada pihak lain.
Management believes that the allowance for inventories obsolescence is sufficient to cover possible losses arising from obsolescence.
Selama 2020 dan 2019, Manajemen berkeyakinan bahwa seluruh piutang lain-lain dapat tertagih sehingga penyisihan penurunan nilai piutang lain-lain-lain-lain tidak diperlukan.
Perusahaan menyimpan persediaan di gudang pada tiga pabrik Perusahaan yang berlokasi di Cikupa, Serpong dan Pasar Kemis dan telah mengasuransikan persediaan terhadap risiko kerugian atas kebakaran dan risiko lainnya dengan jumlah pertanggungan sebesar Rp 109.344.309.893 ( 2019 : Rp 82.302.079.887).Walaupun jumlah pertanggungan asuransi tersebut di bawah nilai saldo persediaan per tanggal laporan posisi keuangan,namun Manajemen berkeyakinan bahwa jumlah tersebut cukup untuk menutup kemungkinan kerugian atas risiko-risiko tersebut mengingat karakteristik, kondisi dan penyimpanan berbagai jenis persediaan Perusahaan pada lokasi yang berbeda.
47
8 PERPAJAKAN 8 TAXATION
a. Pajak dibayar dimuka a. Prepaid tax
31 Maret 2020 / 31 December 2019 / March 31,2020 December 31,2019
Lancar: Current:
Pajak pertambahan nilai, neto - - Value added tax, net Pajak penghasilan badan - - Corporate income tax Total pajak dibayar di muka-lancar - - Total prepaid tax -current
Tidak lancar: Non-current:
Pajak penghasilan badan 4,508,513,188 4,508,513,188 Corporate income tax Pajak pertambahan nilai, neto - - Value added tax, net
Dikurangi : Less:
Provisi kerugian klaim pajak penghasilan badan unrecoverable loss of the claim
dan pajak pertambahan nilai yang tidak dapat corporate income tax receivable
ditagih - - and value added tax Total pajak dibayar di muka-tidak lancar 4,508,513,188 4,508,513,188 Total prepaid tax - non current
b. Utang pajak b. Taxes payable
31 Maret 2020 / 31 December 2019 / March 31,2020 December 31,2019
Pajak penghasilan badan 13,513,348,107 - Corporate income tax Pajak penghasilan pasal 21 2,243,429,564 9,163,378,602 Income tax article 21 Pajak pertambahan nilai, neto 8,749,004,819 4,812,379,944.00 Value added tax, net Pajak penghasilan pasal 23/26 308,825,822 399,513,366 Income tax articles 23/26 Pajak penghasilan pasal 4 (2) 19,727,843 17,549,962 Income tax article 4(2) Total Utang Pajak 24,834,336,155 14,392,821,874 Total taxes payable
c. Beban pajak penghasilan c. Income tax expense
31 Maret 2020 / 31 Maret 2019 / March 31,2020 March 31,2019
Beban pajak penghasilan periode berjalan 16,309,502,033 13,723,418,965 Current income tax expense Total beban pajak penghasilan,neto 16,309,502,033 13,723,418,965 Net income tax expense
d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities
31 Maret 2020 / 31 December 2019 / March 31,2020 December 31,2019
Aset pajak tangguhan: Deferred tax assets:
Liabilitas imbalan kerja jangka panjang 156,846,324,868 156,846,324,868 Long-term employee benefits liability Penyisihan atas keusangan persediaan 4,470,563,688 4,470,563,688 Allowance for inventories obsolescence Total aset pajak tangguhan 161,316,888,556 161,316,888,556 Total deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Aset tetap dan utang sewa pembiayaan (26,288,584,379) (26,288,584,379) Fixed assets and obligations under finance lease Keanggotaan klub berupa saham (3,576,500,000) (3,576,500,000) Club membership in form of shares
Total liabilitas pajak tangguhan (29,865,084,379) (29,865,084,379) Total deferred tax liabilities
Aset pajak tangguhan,neto 131,451,804,177 131,451,804,177 Deferred tax assets, net
9 BIAYA DIBAYAR DIMUKA 9 PREPAYMENTS
31 Maret 2020 / 31 December 2019 / March 31,2020 December 31,2019
Uang muka kepada pemasok 10,099,385,750 7,056,349,081 Advance payments to supplier
Biaya dibayar dimuka : Prepayments :
Sewa 1,960,500,001 1,795,000,001 Rental Asuransi 4,038,173,444 1,909,745,274 Insurance Lainnya 5,145,459,485 2,695,584,206 Others Total biaya dibayar di muka 21,243,518,680 13,456,678,562 Total prepayments
The tax effects of temporary differences that are part of deferred tax assets and liabilities as of March 31,2020 and December 31, 2019 are as follows :
Pengaruh pajak atas perbedaan temporer yang merupakan bagian aset dan liabilitas pajak tangguhan pada tanggal 31 Maret 2020 dan 31 Desember 2019, adalah sebagai berikut :
48
10 ASET TETAP 10 FIXED ASSETS
Saldo Saldo
1 Januari 2020 / 31 Maret 2020 /
Balance Penambahan/ Pengurangan/ Reklasifikasi/ Balance January 1, 2020 Additions Deductions Reclassifications March 31, 2020
Perubahan di tahun 2020 2020 Movements
Harga perolehan Carrying value
Pemilikan langsung Direct ownership:
Tanah 20,827,965,081 - - - 20,827,965,081 Land
Bangunan dan prasarana 593,362,402,350 - - - 593,362,402,350 Buildings and structures Mesin 777,874,957,039 1,316,000,631 (69,590,093) - 779,121,367,577 Machinery
Peralatan pabrik 144,827,059,551 243,000,000 (172,734,118) 571,622,857 145,468,948,290 Factory tools Peralatan kantor 136,647,442,164 894,813,272 (710,771,718) 44,816,175 136,876,299,893 Office equipment Kendaraan bermotor 10,725,960,866 67,303,410 (1,045,818,182) 1,045,818,182 10,793,264,276 Motor vehicles
1,684,265,787,051 2,521,117,313 (1,998,914,111) 1,662,257,214 1,686,450,247,467
Aset sewa pembiayaan Assets under finance lease:
Peralatan kantor - - - - - Office equipment Kendaraan bermotor 4,708,818,273 1,192,727,273 - (1,045,818,182) 4,855,727,364 Motor vehicles Mesin - - - - - Machine
4,708,818,273 1,192,727,273 - (1,045,818,182) 4,855,727,364 1,688,974,605,324 3,713,844,586 (1,998,914,111) 616,439,032 1,691,305,974,831
Aset dalam penyelesaian 2,066,096,962 756,035,168 (616,439,032) 2,205,693,098 Construction in-progress 1,691,040,702,286 4,469,879,754 (1,998,914,111) - 1,693,511,667,929
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership:
Bangunan dan prasarana 322,271,250,746 5,885,492,455 - - 328,156,743,201 Buildings and structures Mesin 427,715,263,096 10,148,859,390 (61,804,362) - 437,802,318,124 Machinery
Peralatan pabrik 133,602,850,777 1,464,519,507 (172,734,118) - 134,894,636,166 Factory tools Peralatan kantor 111,114,256,556 2,588,877,593 (710,771,718) - 112,992,362,431 Office equipment Kendaraan bermotor 9,798,353,112 97,402,615 (209,163,636) 209,163,636 9,895,755,727 Motor vehicles
1,004,501,974,287 20,185,151,560 (1,154,473,834) 209,163,636 1,023,741,815,649
Aset sewa pembiayaan Assets under finance lease:
Peralatan kantor - - - - - Office equipment Kendaraan bermotor 1,653,934,724 250,277,278 - (209,163,636) 1,695,048,366 Motor vehicles
Mesin - - - - - Machine 1,653,934,724 250,277,278 - (209,163,636) 1,695,048,366 1,006,155,909,011 20,435,428,838 (1,154,473,834) - 1,025,436,864,015
49
10 ASET TETAP (lanjutan) 10 FIXED ASSETS (continued)
Saldo Saldo
1 Januari 2019 / 31 Desember 2019
Balance Penambahan/ Pengurangan/ Reklasifikasi/ Balance January 1, 2019 Additions Deductions Reclassifications December 31, 2019
Perubahan di tahun 2019 2019 Movements
Harga perolehan Carrying value
Pemilikan langsung Direct ownership:
Tanah 20,827,965,081 - - - 20,827,965,081 Land
Bangunan dan prasarana 592,357,402,350 810,000,000 - 195,000,000 593,362,402,350 Buildings and structures Mesin 769,933,667,846 4,618,892,615 (2,877,603,422) 6,200,000,000 777,874,957,039 Machinery
Peralatan pabrik 140,130,916,555 4,732,944,728 (2,208,944,171) 2,172,142,439 144,827,059,551 Factory tools Peralatan kantor 115,567,766,681 18,293,913,852 (3,009,446,212) 5,795,207,843 136,647,442,164 Office equipment Kendaraan bermotor 10,028,033,049 164,461,362 (963,520,000) 1,496,986,455 10,725,960,866 Motor vehicles
1,648,845,751,562 28,620,212,557 (9,059,513,805) 15,859,336,737 1,684,265,787,051
Aset sewa pembiayaan Assets under finance lease:
Peralatan kantor 597,000,000 - - (597,000,000) - Office equipment Kendaraan bermotor 4,677,986,546 1,045,818,182 - (1,014,986,455) 4,708,818,273 Motor vehicles Mesin 6,200,000,000 - - (6,200,000,000)
-11,474,986,546 1,045,818,182 - (7,811,986,455) 4,708,818,273 1,660,320,738,108 7,982,954,138 (25,999,284,028) 11,343,624,530 1,688,974,605,324
Aset dalam penyelesaian 920,651,783 9,192,795,461 - (8,047,350,282) 2,066,096,962 Construction in-progress 1,661,241,389,891 17,175,749,599 (25,999,284,028) 3,296,274,248 1,691,040,702,286
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership:
Bangunan dan prasarana 298,769,781,162 23,501,469,584 - - 322,271,250,746 Buildings and structures Mesin 388,298,867,158 40,547,050,732 (2,099,404,794) 968,750,000.00 427,715,263,096 Machinery
Peralatan pabrik 128,713,854,906 7,097,940,042 (2,208,944,171) - 133,602,850,777 Factory tools Peralatan kantor 101,566,303,789 12,104,442,728 (3,008,135,795) 451,645,834 111,114,256,556 Office equipment Kendaraan bermotor 8,867,049,859 857,981,154 (799,920,000) 873,242,099 9,798,353,112 Motor vehicles
926,215,856,874 84,108,884,240 (8,116,404,760) 2,293,637,933 1,004,501,974,287
Aset sewa pembiayaan Assets under finance lease:
Peralatan kantor 349,000,000 102,645,834 - (451,645,834) - Office equipment Kendaraan bermotor 1,328,395,955 1,198,780,868 - (873,242,099) 1,653,934,724 Motor vehicles Mesin 936,458,333 32,291,667 - (968,750,000)
-2,613,854,288 1,333,718,369 - (2,293,637,933) 1,653,934,724 928,829,711,162 85,442,602,609 (8,116,404,760) - 1,006,155,909,011
50
10 ASET TETAP (lanjutan) 10 FIXED ASSETS (continued)
Saldo Saldo
1 Januari 2019 / 31 Maret 2019/
Balance Penambahan/ Pengurangan/ Reklasifikasi/ Balance January 1, 2019 Additions Deductions Reclassifications March 31, 2019
Perubahan di tahun 2019 2019 Movements
Harga perolehan Carrying value
Pemilikan langsung Direct ownership:
Tanah 20,827,965,081 - - - 20,827,965,081 Land
Bangunan dan prasarana 592,357,402,350 - - 195,000,000 592,552,402,350 Buildings and structures Mesin 769,933,667,846 1,188,880,000 (59,151,216) 6,200,000,000 777,263,396,630 Machinery
Peralatan pabrik 140,130,916,555 1,476,635,871 (296,790,965) 140,540,388 141,451,301,849 Factory tools Peralatan kantor 115,567,766,681 939,084,774 (2,156,250,177) 3,004,250,000 117,354,851,278 Office equipment Kendaraan bermotor 10,028,033,049 - (963,520,000) 0 9,064,513,049 Motor vehicles
1,648,845,751,562 3,604,600,645 (3,475,712,358) 9,539,790,388 1,658,514,430,237
Aset sewa pembiayaan Assets under finance lease:
Peralatan kantor 597,000,000 - - - 597,000,000 Office equipment Kendaraan bermotor 4,677,986,546 1,034,545,455 - 482,000,000 6,194,532,001 Motor vehicles Mesin 6,200,000,000 - - (6,200,000,000)
-11,474,986,546 1,034,545,455 - (5,718,000,000) 6,791,532,001 1,660,320,738,108 4,639,146,100 (3,475,712,358) 3,821,790,388 1,665,305,962,238
Aset dalam penyelesaian 920,651,783 3,246,857,758 (3,821,790,388) 345,719,153 Construction in-progress 1,661,241,389,891 7,886,003,858 (3,475,712,358) - 1,665,651,681,391
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership:
Bangunan dan prasarana 298,769,781,162 5,865,242,445 - - 304,635,023,607 Buildings and structures Mesin 388,298,867,158 10,122,249,078 (45,168,755) 968,750,000.00 399,344,697,481 Machinery
Peralatan pabrik 128,713,854,906 1,832,790,041 (296,790,965) - 130,249,853,982 Factory tools Peralatan kantor 101,566,303,789 2,139,156,322 (2,156,250,177) - 101,549,209,934 Office equipment Kendaraan bermotor 8,867,049,859 380,372,744 (799,920,000) - 8,447,502,603 Motor vehicles
926,215,856,874 20,339,810,630 (3,298,129,897) 968,750,000 944,226,287,607
Aset sewa pembiayaan Assets under finance lease:
Peralatan kantor 349,000,000 37,312,500 - - 386,312,500 Office equipment Kendaraan bermotor 1,328,395,955 292,484,177 - - 1,620,880,132 Motor vehicles Mesin 936,458,333 32,291,667 - (968,750,000)
-2,613,854,288 362,088,344 - (968,750,000) 2,007,192,632 928,829,711,162 20,701,898,974 (3,298,129,897) - 946,233,480,239
51
10 ASET TETAP ( lanjutan ) 10 FIXED ASSETS (continued)
31 Maret 2020 / 31 Maret 2019 /
March 31,2020 March 31,2019
Hasil penjualan 19,505,455 404,227,273 Proceeds
Nilai buku aset tetap yang dijual 4,231,044 163,600,000 Book value on sales of fixed assets Laba penjualan aset tetap 15,274,411 240,627,273 Gain on sales of fixed assets Nilai buku aset tetap yang dihapus 840,209,233 13,982,461 Book value of written-off fixed assets Laba/(rugi) pelepasan aset tetap (824,934,822) 226,644,812 Gain/(loss) on disposal of fixed asets
(Catatan 27 dan 29) (Note 27 and 29)
Pada tanggal 31 Maret 2020, aset tetap sementara tidak dipakai dan dihentikan dari penggunaannya tetapi tidak diklasifikasikan sebagai tersedia untuk dijual masing-masing sebesar Rp196.006.280 dan Rp 9.436.978
As of March 31, 2020, assets that are temporarily out of use and retired from use but not classified as held for sale amounted to Rp196.006.280 and Rp 9.436.978, respectively.
Perusahaan telah mengasuransikan aset tetapnya terhadap risiko kerugian atas kebakaran dan risiko lainnya dan manajemen berpendapat bahwa jumlah pertanggungan asuransinya sebesar Rp 3.664.570.130.116 ( 31 Desember 2019 : Rp 2.994.030.789.747 ) cukup untuk menutup kemungkinan kerugian atas risiko-risiko tersebut.
The Company's fixed assets are covered by insurance on possible losses from fire and other risks and the management believes the insurance coverage amounting to Rp 3,664,570,130,116 ( December 31,2019: Rp2,994,030,789,747) is adequate to cover those possible losses.
Manajemen berkeyakinan bahwa estimasi jumlah yang dapat diperoleh kembali lebih besar dari nilai tercatat aset tetap, sehingga tidak ada penurunan nilai aset tetap yang harus dicatat.
Management believes that the estimated recoverable amounts of fixed assets exceed their carrying values and,hence,no impairment of fixed assets should be recorded.
Aset Hak Guna berupa sewa gedung Kantor di Jalan Letnan Jenderal Siswondo Parman Kaveling 81 selama 10 tahun dengan tingkat bunga diskonto sebesar 6% per tahun.
Right of Use Assets represents lease of Office Building located on Jalan Letnan Jenderal Siswondo Parman Kaveling 81 for 10 years of lease period with discount rate 6% per annum.
Beban penyusutan yang disajikan sebagai bagian beban pabrikasi dalam beban pokok penjualan dan beban umum dan administrasi, masing-masing sebesar Rp 18.208.053.318 dan Rp 2.227.375.520 ( 2019 : Rp19.403.708.468 dan Rp1.298.190.506 )
Depreciation expense charged to cost of goods sold and operating expenses amounted to Rp 18,208,053,318 and Rp 2,227,375,520 ( 2019: Rp19,403,708,468 and Rp1,298,190,506)
Laba atau rugi pelepasan aset tetap untuk periode yang berakhir pada tanggal 31 Maret 2020 dan 2019 adalah sebagai berikut :
The amounts of gain or loss on disposal of fixed assets for period ended March 31,2020 and 2019 is as follows :
Aset dalam penyelesaian pada 31 Maret 2020 sebagian besar merupakan pembuatan mold workshop dengan persentase penyelesaian sebesar 40%. Pekerjaan pembangunan diperkirakan selesai pada tahun 2020.
Construction in progress as of March 31, 2020 mostly represents the construction of workshop mold at Serpong with percentage of completion of 40%. The constructions are expected to be completed in 2020.
Beban penyusutan Aset Hak Guna yang disajikan dalam beban umum dan administrasi sebesar Rp 9.753.369.007 (2019: Rp - )
Depreciation expense of Right of Use Assets charged to operating expenses amounted to Rp 9,753,369,007 (2019: Rp -)
52
11 KEPENTINGAN DALAM ENTITAS ASOSIASI 11 INTERESTS IN ASSOCIATES
PT Surya Graha Pertiwi ("SGP") PT Surya Pertiwi Nusantara ("SPN")
Domisili / Domicile DKI Jakarta Surabaya
Kegiatan Usaha / Business Activities
Persentase Kepemilikan Efektif Kelompok 2020 : 50% 2020 : 49% Usaha(%)/Effective Percentage of Ownership 2019 : 50% 2019 : 49% of the Group (%)
Investasi pada Entitas Asosiasi / Investment in 2020 : 269.917 2020 : 224.888 Associates ( Dalam Jutaan Rupiah / in Millions 2019 : 266.857 2019 : 224.754 of Rupiah )
(i). Surya Graha Pertiwi (i). Surya Graha Pertiwi
Pada tanggal 5 Oktober 2011, Perusahaan bersama PT Surya Pertiwi mendirikan PT Surya Graha Pertiwi ( "SGP" ). Pendirian SGP termuat dalam akta No.9 notaris Sinta Dewi Sudarsana,S.H., tanggal 21 Oktober 2011 dan telah mendapatkan persetujuan dari Badan Koordinasi Penanaman Modal melalui surat No. 2685/I/PPM/I/PMA/2011. Modal dasar SGP berjumlah Rp 120.000.000.000, terbagi atas 120.000 saham, dan masing-masing saham bernilai nominal Rp 1.000.000. Modal ditempatkan dan disetor penuh SGP sebesar Rp 30.000.000.000 atau 30.000 saham. Penyertaan Perusahaan dalam SGP sebesar Rp 15.000.000.000 atau 50%. SGP bergerak dalam pembangunan dan pengelolaan gedung perkantoran.
Entitas asosiasi Perusahaan adalah sebagai berikut :
On October 5,2011,the Company together with PT Surya Pertiwi established PT Surya Graha Pertiwi