• Tidak ada hasil yang ditemukan

ASET TETAP (lanjutan) FIXED ASSETS (continued) Pada tanggal 30 September 2017, seluruh kapal

Dalam dokumen PT. Pelayaran Tempuran Emas Tbk (Halaman 49-63)

30 September 2017/ 31 Desember 2016/

11. ASET TETAP (lanjutan) FIXED ASSETS (continued) Pada tanggal 30 September 2017, seluruh kapal

Kelompok Usaha dengan nilai buku neto sebesar Rp1.469.865.438.883 diasuransikan terhadap risiko kerusakan lambung dan mesin kapal (Hull and

Machinery) sebesar Rp1.189.797.000.000 serta

Increased Value dengan nilai pertanggungan

maksimal sebesar Rp509.513.000.000 melalui PT Asuransi Wahana Tata dan kapal-kapal dengan nilai buku neto sebesar Rp1.469.865.438.883 diasuransikan terhadap risiko perang dengan nilai pertanggungan sebesar US$5.000.000 per kapal melalui British Marine QBE Insurance (Europe) Ltd.

As of September 30, 2017, the Group’s vessels

with net book value amounting to

Rp1,469,865,438,883 are covered by insurance against damage of Hull and Machinery under blanket policies for Rp1,189,797,000,000 and

Increased Value for a maximum of

Rp509,513,000,000 through PT Asuransi Wahana Tata and vessels with net book value amounting to Rp1,469,865,438,883 are covered by insurance against risk from wars for US$5,000,000 per vessel through British Marine QBE Insurance (Europe) Ltd.

Seluruh kapal Kelompok Usaha dengan nilai buku neto sebesar Rp1.469.865.438.883 juga diasuransikan dengan perlindungan dan penggantian termasuk kerugian pihak ketiga sehubungan dengan pengoperasian kapal dengan ganti rugi maksimum sebesar US$50.000.000 per kapal.

The Group’s vessels with net book value amounting to Rp1,469,865,438,883 are also covered by P&I (Protection and Indemnity) insurance including third party losses connected

with the vessels’ operations with maximum liability

of US$50,000,000 per vessel.

Pada tanggal 30 September 2017, seluruh bangunan, peti kemas, peralatan kapal, kendaraan, dan alat berat Kelompok Usaha dengan nilai buku neto sebesar Rp569.698.586.245 diasuransikan terhadap risiko kerugian, kebakaran dan risiko lainnya dengan nilai pertanggungan sebesar US$ 27.569.268, EUR 371.250 dan Rp 18.802.168.529 melalui PT Mandiri AXA General Insurance, PT Asuransi Wahana Tata, PT ACA Asuransi, PT Lippo General Insurance Tbk., PT Asuransi QBE Pool Indonesia, PT Asuransi Sinar Mas, pihak ketiga.

As of September 30, 2017, all of the Group’s

buildings, containers, vessel equipment, vehicles, and heavy equipment with net book value amounting to Rp569,698,586,245 are covered by insurance from accident, fire and other risks under

total blanket policies for US$27,569,268,

EUR371,250 and Rp18,802,168,529 through PT Mandiri AXA General Insurance, PT Asuransi Wahana Tata, PT ACA Asuransi, PT Lippo General Insurance Tbk., PT Asuransi QBE Pool Indonesia, PT Asuransi Sinar Mas, third parties.

Manajemen Kelompok Usaha berpendapat bahwa nilai pertanggungan asuransi diatas cukup untuk menutup kemungkinan kerugian atas risiko tersebut.

The Group’s management is of the opinion that these insurance coverages are adequate to cover possible losses arising from such risks.

Aset tidak lancar lainnya terdiri dari: Other non-current assets consist of the following:

30 September 2017/ 31 Desember 2016/

September 30, 2017 December 31, 2016

Sewa dibayar dimuka jangka panjang - 16.566.526.915 Prepaid rent - long term portion

Beban tangguhan 6.090.033.565 6.604.863.497 Deferred charges

Lain - lain 164.099.587 128.488.220 Others

Total 6.254.133.152 23.299.878.632 Total

Pada tanggal 4 April 2013, Perusahaan melakukan perjanjian kerjasama pemanfaatan tanah dan bangunan milik TNI-AL dengan PT. Senopati

On April 4, 2013, the Company entered into a cooperation agreement covering the utilizationof land and buildings of TNI-AL with PT. Senopati

Utang bank jangka pendek terdiri dari: Short-term bank loans consist of the following:

30 September 2017/ 31 Desember 2016/

September 30, 2017 December 31, 2016

Rupiah Rupiah

PT Bank Mandiri (Persero) Tbk 159.789.587.552 156.500.000.000 PT Bank Mandiri (Persero) Tbk

Total 159.789.587.552 156.500.000.000 Total

PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk

Pada tanggal 11 Agustus 2006, Perusahaan memperoleh fasilitas kredit modal kerja berulang dari PT Bank Mandiri (Persero) Tbk

(“Bank Mandiri”),dengan pagu pinjaman terakhir

sebesar Rp60.000.000.000.

On August 11, 2006, the Company obtained a revolving working capital loan facility from PT Bank Mandiri (Persero) Tbk (“Bank Mandiri”), with the latest maximum credit amounting to Rp60,000,000,000.

Fasilitas pinjaman ini pada awalnya berlaku selama satu (1) tahun dan telah diperpanjang beberapa kali. Pada tanggal 3 Agustus 2016, Perusahaan dan Bank Mandiri menyepakati dan menyetujui addendum atas perjanjian di atas terkait kenaikan pagu pinjaman dari Rp60.000.000.000 menjadi Rp110.000.000.000 dan memperpanjang jangka waktu fasilitas sampai dengan tanggal 10 Agustus 2017.

Pada tanggal 11 Agustus 2017, Perusahaan dan Bank Mandiri menyepakati dan menyetujui addendum atas perjanjian terkait dengan kenaikan dariRp110.000.000.000 menjadi Rp160.000.000.000 dan memperpanjang jangka waktu fasilitas sampai dengan tanggal 10 Agustus 2018

This loan facility was initially valid for one (1) year and has been extended several times. On August 3, 2016, the Company and Bank Mandiri entered into the addendum to the above agreement regarding the increase in the maximum credit limit from Rp60,000,000,000 to Rp110,000,000,000 and extended the availability of the facility until August 10, 2017.

On August 11, 2017, the Company and Bank Mandiri entered into the addendum to the above agreement regarding the increase in the maximum

credit limit from Rp110,000,000,000 to

Rp160,000,000,000 and extended the availability of the facility until August 10, 2018.

Pinjaman dari fasilitas di atas dikenakan bunga dengan tingkat bunga tahunan berkisar antara 10,25% sampai dengan 11% pada 30 September 2017.

The loan from the above facility bears interest at annual rates ranging from 10.25% to 11% in September 30, 2017.

Pinjaman tersebut dijamin dengan piutang usaha - pihak ketiga (Catatan 5), persediaan (Catatan 8), jaminan pribadi Harto Khusumo dan tanah, bangunan dan kapal milik Perusahaan (Catatan 11). Seluruh jaminan ini digunakan sebagai joint

collaterals dengan pinjaman bank jangka panjang

yang diperoleh Perusahaan dari Bank Mandiri (Catatan 19).

The loan is collateralized by trade receivables - third parties (Note 5), inventories (Note 8), personal guarantee from Harto Khusumo and the

Company’s land, buildings and vessels (Note 11).

All these collaterals are used as joint collaterals with the long-term bank loans obtained by the Company from Bank Mandiri (Note 19).

Berdasarkan ketentuan dalam perjanjian pinjaman dengan Bank Mandiri, Perusahaan diharuskan untuk menjaga rasio utang terhadap ekuitas tidak lebih dari 300% serta debt service coverage minimal satu poin satu (1.1) kali pada tahun 2016. Pada tanggal 30 September 2017 dan 31 Desember 2016, Perusahaan telah memenuhi persyaratan keuangan tersebut.

Under the terms of the loan agreement with Bank Mandiri, the Company is required to maintain total debt-to-equity ratio of not more than 300% with total debt service coverage at a minimum of one point one (1.1) time in 2016. As of Sep 30, 2017 and December 31, 2016, the Company has complied with these financial covenants.

Berdasarkan perjanjian, persyaratan tertentu tidak memperbolehkan untuk, antara lain, melakukan perubahan pada anggaran dasar kecuali perubahan pada direksi Perusahaan, memindahtangankan atau

Based on the agreement, the restrictive covenants prohibit, among others, changes in the articles of association except changes in the Company’s board of directors, transfer or pledge of the

menjaminkan kembali aset yang dijaminkan, melakukan transaksi derivatif, pengumuman dan pembagian dividen kas, melakukan investasi baru dan berpartisipasi dalam kepemilikan entitas baru tanpa sepengetahuan Bank Mandiri.

collateral assets, entering into derivative

transactions, declaration and payment of cash dividend, new investment and participation in the ownership of a new company without the consent of Bank Mandiri.

14. UTANG USAHA 14. TRADE PAYABLES

Rincian utang usaha berdasarkan umur utang adalah sebagai berikut:

The details of trade payables based on aging of the payables are as follows:

30 September 2017/ 31 Desember 2016/

September 30, 2017 December 31, 2016

Pihak ketiga Third parties

Belum jatuh tempo 54.690.568.767 39.666.669.732 Current

Telah jatuh tempo Overdue

Sampai dengan 30 hari 54.290.255.100 26.287.916.839 Up to 30 days

31 hari sampai 60 hari 11.728.104.120 10.008.858.890 31 to 60 days

61 hari sampai 90 hari 8.717.441.208 8.641.767.545 61 to 90 days

Lebih dari 90 hari 23.097.192.876 22.101.577.603 More than 90 days

Sub-total 152.523.562.071 106.706.790.609 Sub-total

Pihak-pihak berelasi Related parties

Belum jatuh tempo - 30.195.000 Current

Telah jatuh tempo Overdue

Sampai dengan 30 hari 120.780.000 1.384.240.000 Up to 30 days

31 hari sampai 60 hari - - 31 to 60 days

61 hari sampai 90 hari - - 61 to 90 days

Lebih dari 90 hari 83.489.972 86.265.727 More than 90 days

Sub-total 204.269.972 1.500.700.727 Sub-total

Total 152.727.832.043 108.207.491.336 Total

15. UTANG LAIN-LAIN 15. OTHER PAYABLES

Akun ini terdiri dari: This account consists of:

30 September 2017/ 31 Desember 2016/

September 30, 2017 December 31, 2016

Pihak ketiga Third parties

Lain-lain 47.024.401 161.574.813 Others

Total utang lain-lain 47.024.401 161.574.813 Total other payables

30 September 2017/ 31 Desember 2016/

September 30, 2017 December 31, 2016

Bunga - 3.103.629.033 Interest

16. BEBAN AKRUAL 16. ACCRUED EXPENSES

Akun ini terdiri atas beban akrual sebagai berikut: This account consists of accruals for the following expenses:

Liabilitas Derivatif yang Dihentikan Unwound Derivative Liability

Pada tanggal 24 Juli 2008, Perusahaan menandatangani kontrak WTI crude oil -Target

Redemption Swap dengan Standard Chartered

Bank (SCB) sehubungan dengan penawaran kepada Perusahaan atas perlindungan sebagian dari kenaikan harga WTI crude oil. Berdasarkan perjanjian, jumlah kuantitas nosional sebesar 30.000 barel dan jumlah kuantitas geared nosional sebesar 60.000 barel dengan harga tetap US$105 per barel.

On July 24, 2008, the Company signed a contract for WTI crude oil - Target Redemption Swap with Standard Chartered Bank (SCB) regarding the offering to the Company of partial protection against rising WTI crude oil prices. Based on the agreement, total notional quantity was about 30,000 barrels and total geared notional quantity was about 60,000 barrels with a fixed price of US$105 per barrel.

Berdasarkan skenario dari setiap penyelesaian (a) jika Floating Price (FP) di atas US$105 per barel, Perusahaan akan menerima dolar Amerika Serikat berdasarkan perhitungan <(FP dikurangi US$105) x 2.500 barel>, (b) jika FP di bawah US$105 per barel, Perusahaan akan membayar dolar Amerika Serikat berdasarkan perhitungan <(US$105 dikurangi FP) x 5.000 barel>. Perjanjian ini berlaku sampai dengan tanggal 31 Juli 2009, namun, jika seluruh pembayaran yang dilakukan oleh SCB kepada Perusahaan melebihi target akumulasi intrinsic value sebesar US$87.500, perjanjian ini akan berakhir dan Perusahaan akan kehilangan perlindungan ini.

Berdasarkan transaksi terakhir tertanggal 5 November 2008, harga aktual WTI crude oil

sebesar US$76,72 per barel, oleh karena itu, Perusahaan berkewajiban untuk membayar SCB sebesar US$141.380. Sampai dengan tanggal jatuh tempo pembayaran, Perusahaan belum membayar jumlah tersebut. Sebagai akibatnya, SCB melakukan penghentian lebih awal dan mengusulkan tawaran penyelesaian sebesar US$2.771.366.

Based on the scenario on each settlement date,(a) if Floating Price (FP) was above US$105 per barrel, the Company would receive United States dollar based on calculation <(FP minus US$105) x 2,500 barrels>, (b) if FP was below US$105 per barrel, the Company would pay United States dollar based on calculation <(US$105 minus FP) x 5,000 barrels>. This agreement was valid until July 31, 2009. However, if the accumulated payments made by SCB to the Company reaches more than the target accumulated intrinsic value of US$87,500, this agreement would be terminated and the Company would lose the protection.

Based on the latest transaction dated

November 5, 2008, the actual WTI crude oil price amounted to US$76.72 per barrel, therefore, the Company wasliable to pay SCB the amount of US$141,380. Until the due date of this amount, the Company has not made any payment. Consequently, SCB made early termination and proposed a settlement offer worth US$2,771,366

Keuntungan atas penghapusbukuan liabilitas derivatif sebesar Rp39,3 miliar dicatat sebagai

bagian dari akun ‘’Pendapatan Operasi Lain’’ pada

laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015.

Gain on write-off on unwound derivative liability amounting to Rp39.3 billion was recorded as part of “Other Operating Income” in 2015 consolidated

statement of profit or loss and other

comprehensive income.

17. TRANSAKSI DERIVATIF (lanjutan) 17. DERIVATIVE TRANSACTIONS (continued)

Liabilitas Derivatif yang Dihentikan (lanjutan) Unwound Derivative Liability (continued)

Atas keputusan Pengadilan Tinggi Jakarta tersebut, SCB telah mengajukan kasasi ke Mahkamah Agung, dimana berdasarkan putusan Mahkamah Agung No. 2532 K/PDT/2013 tanggal 2 April 2014, Mahkamah Agung menolak permohonan kasasi dari SCB.

Upon the decision of the Jakarta High Court, SCB filed an appeal to the Supreme Court, and based on its decision No. 2532 K/PDT/2013 dated April 2, 2014, the Supreme Court rejected the appeal of SCB.

Pada tanggal 28 Januari 2011, SCB mengajukan gugatan wanprestasi kepada Perusahaan terkait dengan jumlah klaim Pengakhiran Lebih Awal sebesar US$2.771.366 ditambah dengan ganti rugi berupa bunga atas Jumlah Pengakhiran Lebih Awal hingga tanggal pengajuan gugatan sebesar US$63.725 dan bunga sejak tanggal gugatan sampai dengan tanggal pelunasan.

On January 28, 2011, SCB filed a breach of contract lawsuit against the Company for the payment of its total claim for Early Termination Amount of US$2,771,366 plus compensation for interest of Early Termination Amount until the claim date amounting to US$63,725 and interest from the claim date until it is fully paid.

Berdasarkan putusan Pengadilan Negeri Jakarta Utara dengan No. 41/PDT/G/2011/PN/JKT.UT tanggal 9 November 2011, Perusahaan berkewajiban untuk membayar seluruh Jumlah Pengakhiran Lebih Awal berikut dengan bunga yang terutang sampai dengan saat pelunasan jumlah terutang.

Based on decision No.41/PDT/G/2011/PN/

JKT.UT dated November 9, 2011 of the District Court of North Jakarta, the Company is required to pay the Early Termination Amount including the interest payable until all the principal has been fully paid.

Pada tanggal 14 Januari 2015, Mahkamah Agung memberitahukan kepada Perusahaan, dimana Mahkamah Agung telah menolak permohonan kasasi dari SCB, sehingga Perusahaan tidak lagi mencatat estimasi kewajiban ke SCB.

On January 14, 2015, Supreme Court notified the Company that the appeal made by SCB has been rejected. As such, the Company no longer records the estimated obligations to SCB.

30 September 2017 31 Desember 2016

September 30, 2017 December 31, 2016

Entitas Anak Subsidiaries

PT Bongkar Muat Olah Jasa PT Bongkar Muat Olah Jasa

Trisari Andal - - Trisari Andal

PT Escorindo Stevedoring - - PT Escorindo Stevedoring

Total - - Total 30 September 2017 31 Desember 2016 September 30, 2017 December 31, 2016 Final Final Perusahaan 10.568.249.553 14.077.688.487 Company

Entitas Anak 418.860.000 235.560.000 Subsidiaries

Sub-Total 10.987.109.533 14.313.248.487 Sub-Total

Non Final Non Final

Perusahaan - - Company

Entitas Anak 22.530.801.943 - Subsidiaries

Sub-Total - - Sub-Total

Total 33.517.911.497 14.313.248.487 Total 30 September 2017 31 Desember 2016 September 30, 2017 December 31, 2016 Kini Current Perusahaan - - Company

Entitas Anak - 21.439.296.250 Subsidiaries

Tangguhan Deferred

Perusahaan - (35.517.311.878) Company

Entitas Anak - 340.254.501 Subsidiaries

- (35.177.057.377) Total - (13.737.761.127) Total 30 September 2017 31 Desember 2016 September 30, 2017 December 31, 2016

Perusahaan The Company

Pajak pertambahan nilai 50.181.183.997 34.439.405.694 Value added tax Pajak pasal 4 ayat 2 11.078.400 - Income tax - article 4 (2) Pajak Penghasilan pasal 23 3.272.521.495 - Income tax - article 23

Entitas Anak Subsidiaries

Pajak pertambahan nilai 883.306.262 971.590.057 Value added tax

Pajak Penghasilan pasal 21 5.236.139 24.769.862 Income tax - article 21

54.353.326.292 35.435.765.613

a. Taksiran tagihan pajak a. Estimated claim for tax refund

b. Rincian beban pajak final adalah sebagai berikut:

b. The details of final tax expense are as follows:

c. Rincian manfaat pajak penghasilan adalah sebagai berikut:

c. The details of income tax benefitare as follows:

18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)

e. Utang pajak e. Taxes payable

30 September 2017 31 Desember 2016

September 30, 2017 December 31, 2016

Perusahaan The Company

Pajak penghasilan Income taxes

Pasal 15 1.426.479.545 969.947.985 Article 15

Pasal 21 481.665.652 326.793.325 Article 21

Pasal 23 1.396.603.490 1.142.321.034 Article 23

Pasal 26 28.180.147 73.865.420 Article 26

Pasal 4 (2) 188.497.924 147.674.000 Article 4 (2)

Entitas Anak Subsidiaries

Pajak penghasilan Income taxes

Pasal 15 46.200.000 47.220.000 Article 15 Pasal 21 200.046.655 60.948.029 Article 21 Pasal 23 667.533.853 690.051.828 Article 23 Pasal 25 623.023.820 479.727.255 Article 25 Pasal 4 (2) 4.525.400 8.465.200 Article 4 (2) Pasal 29 7.598.516.060 3.736.954.407 Article 29

Pajak Pertambahan Nilai 1.331.789.915 - Value Added Tax

Total utang pajak 13.993.062.461 7.683.968.483 Total taxes payable

f. Pajak penghasilan kini f. Current income tax

Rekonsiliasi antara laba sebelum pajak final dan beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal Perusahaan adalah sebagai berikut:

The reconciliation between income before final tax and income tax expense, as shown in the consolidated statement of profit or loss and other comprehensive income, and estimated tax loss of the Company is as follows:

30 September 2017 31 Desember 2016

September 30, 2017 December 31, 2016

Laba sebelum pajak final dan beban

pajak penghasilan menurut Income before final tax and

laporan laba rugi income tax expenseper consolidated dan penghasilan statement of profit or loss and

komprehensiflain konsolidasian 22.894.101.042 232.096.636.048 other comprehensive income

Laba entitas anak sebelum Income of subsidiaries before

pajak penghasilan (114.998.547.992) (69.627.790.480) income tax

Pembalikan atas jurnal eliminasi Reversal of inter-company

antar perusahaan pada eliminating entries

saat konsolidasi - (10.547.025.395) during consolidation

Laba Perusahaan sebelum Income before income tax

pajak penghasilan (92.104.446.950) 151.921.820.173 attributable to the Company

Beda tetap Permanent differences

Pendapatan dan beban yang Income and related expenses

telah dikenakan pajak final already sujected to final tax

Pendapatan jasa (914.533.879.305) (1.157.715.970.137) Service revenues

Beban jasa 626.327.055.207 601.779.612.506 Cost of services

Beban usaha 45.649.207.330 68.229.731.593 Operating expenses

Beban keuangan - neto 89.465.846.581 95.178.877.821 Finance cost - net

f. Pajak penghasilan kini (lanjutan) f. Current income tax (continued)

Taksiran rugi fiskal tahun 2017 hasil rekonsiliasi di atas menjadi dasar pengisian Surat Pemberitahuan Tahunan pajak penghasilan badan tahun 2017.

The 2017 estimated tax loss from the above reconciliation is the basis for the Company’s 2017 Annual Corporate Income Tax Returns.

Perhitungan beban pajak kini dan taksiran utang (tagihan) pajak penghasilan adalah sebagai berikut:

The calculation of current income tax expense and estimated income tax payable (claim for tax refund) are as follows:

30 September 2017/ 31 Desember 2016

September 30, 2017 December 31, 2016

Taksiran penghasilan kena pajak Estimated taxable income

(rugi fiskal) (tax loss)

Perusahaan (245.196.217.137) (240.605.928.044 ) Company

Entitas Anak - 85.757.185.000 Subsidiaries

Beban pajak kini Current income tax expense

Perusahaan 10.568.249.553 - Company

Entitas Anak 22.949.661.943 21.439.296.250 Subsidiaries

Total 33.517.911.497 21.439.296.250 Total

Pajak penghasilan dibayar dimuka Prepayments of income taxes

Perusahaan - - Company

Entitas Anak - 17.702.341.843 Subsidiaries

Total - 17.702.341.843 Total

Taksiran utang (tagihan) Estimated income tax payable

pajak penghasilan (claim for tax refund)

Perusahaan - - Company

Entitas Anak - 3.736.954.407 Subsidiaries

Neto - 3.736.954.407 Net

18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)

g. Aset (liabilitas) pajak tangguhan g. Deferred tax assets (liabilities)

Manfaat (Beban) Pajak Tangguhan

Dikreditkan (Dibebankan) ke/

Deferred Tax Benefit (Expense)

Credited (Charged) to

Penghasilan

31 Desember 2016/ Laba Rugi Komprehensif

December 31, 2016 Tahun 2017/ Lain/Other

(Disajikan Kembali/ 2017 Profit Comprehensive 30 September 2017/

Restated) or Loss Income September 30, 2017

Aset Pajak Tangguhan: Deferred Tax Assets:

Perusahaan Company

Rugi fiskal 60.151.482.012 - - 60.151.482.012 Tax loss carry forward

Entitas Anak - Escorindo Subsidiary - Escorindo

Liabilitas imbalan kerja 618.972.565 - - 618.972.565 Employee benefit liability Penyusutan (193.759.448 ) - - (193.759.448 ) Depreciation

Total 60.576.695.129 - - 60.576.695.129 Total

Liabilitas Pajak Tangguhan: Deferred Tax Liabilities:

Entitas Anak - Trisari Subsidiary - Trisari

Liabilitas imbalan kerja 782.713.900 - - 782.713.900 Employee benefit liability Penyusutan (5.774.691.535 ) - - (5.774.691.535 ) Depreciation Utang sewa pembiayaan - - - - Finance lease liabilities

Total (4.991.977.635 ) - - (4.991.977.635 ) Total

Manfaat (Beban) Pajak Tangguhan

Dikreditkan (Dibebankan) ke/

Deferred Tax Benefit (Expense)

Credited (Charged) to

Penghasilan

31 Desember 2015/ Laba Rugi Komprehensif

December 31, 2015 Tahun 2016/ Lain/Other

(Disajikan Kembali/ 2016 Profit Comprehensive 31 Desember 2016/

Restated) or Loss Income December 31, 2016

Aset Pajak Tangguhan: Deferred Tax Assets:

Perusahaan Company

Rugi fiskal 24.634.170.134 35.517.311.878 - 60.151.482.012 Tax loss carry forward

Entitas Anak - Escorindo Subsidiary - Escorindo

Liabilitas imbalan kerja 487.192.218 48.897.654 82.882.693 618.972.565 Employee benefit liability Penyusutan 41.175.849 (234.935.297 ) - (193.759.448 ) Depreciation

Total 25.162.538.201 35.331.274.235 82.882.693 60.576.695.129 Total

Liabilitas Pajak Tangguhan: Deferred Tax Liabilities:

Entitas Anak - Trisari Subsidiary - Trisari

Liabilitas imbalan kerja 589.006.438 122.559.122 71.148.340 782.713.900 Employee benefit liability Penyusutan (5.497.915.555 ) (276.775.980 ) - (5.774.691.535 ) Depreciation Utang sewa pembiayaan - - - - Finance lease liabilities

Total (4.908.909.117 ) (154.216.858 ) 71.148.340 (4.991.977.635 ) Total

Manajemen Kelompok Usaha berkeyakinan bahwa aset pajak tangguhan di atas dapat terpulihkan melalui penghasilan kena pajak di masa yang akan datang.

The Group’s management believes that the

above deferred tax assets can be recovered through future taxable income.

Pada tahun 2015, manajemen memutuskan untuk tidak mengakui aset pajak tangguhan sebesar Rp39,3 miliar sehubungan dengan rugi fiskal Perusahaan sebesarRp157 miliar.

In 2015, management decided not to recognize the deferred tax asset for current year amounting to Rp39.3 billion on the

Company’s tax losses carry-forward

berasal dari bank-bank dan lembaga keuangan sebagai berikut:

obtained from the following banks and financial institution:

30 September 2017/ 31 Desember 2016/

September 30, 2017 December 31, 2016

Utang bank Bank loans

Rupiah Rupiah

PT Bank Mandiri (Persero) Tbk 779.661.538.401 638.398.424.307 PT Bank Mandiri (Persero) Tbk

PT Bank Negara Indonesia PT Bank Negara Indonesia

(Persero) Tbk 199.792.566.670 58.901.666.667 (Persero) Tbk

Dikurangi biaya transaksi yang Less unamortized transaction cost

belum diamortisasi atas utang bank (2.864.557.226) (2.414.626.166) on bank loans

Selisih nilai wajar (2.315.106.008) (2.315.106.007) Difference in fair value

Neto 974.274.441.837 692.570.358.801 Net

Bagian lancar (225.204.970.678) (183.798.741.082) Current portion

Bagian jangka panjang - utang bank 749.069.471.159 508.771.617.719 Long-term portion of bank loans

Utang lembaga keuangan Loan payable to financial institution

SeaCube Containers LLC., Singapura 239.376.982.697 175.130.261.850 SeaCube Containers LLC., Singapore

Mitra Pinasthika Mustika (MPM) 6.702.702.909 - Mitra Pinasthika Mustika (MPM)

Bagian lancar (65.126.756.721) (47.391.160.528) Current portion

Bagian jangka panjang - utang Long-term portion of loan payable

lembaga keuangan 180.952.928.885 127.739.101.322 to financial institution

Utang pembiayaan konsumen Consumer financing payables

PT Bank Jasa Jakarta - 455.424.156 PT Bank Jasa Jakarta

Bagian lancar - (455.424.156) Current portion

Bagian jangka panjang - utang Long-term portion of consumer

pembiayaan konsumen - - financing payables

Utang lain-lain - pihak berelasi Other payables - related party

PT Temas Lestari 58.250.000.000 44.000.000.000 PT Temas Lestari

PT Temas Suzue Indonesia 8.000.000.000 - PT Temas Suzue Indonesia

Bagian lancar (66.250.000.000) (44.000.000.000) Current portion

Bagian jangka panjang - utang Long-term portion of other payables

lain-lain - pihak berelasi - - - related party

Pinjaman bank jangka panjang Long-term bank loans

PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk

Perusahaan memperoleh beberapa fasilitas kredit investasi dari Bank Mandiri dan telah diubah beberapa kali. Rincian fasilitas kredit yang masih terutang pada tanggal 30 September 2017 dan 31 Desember 2016 adalah sebagai berikut:

The Company obtained several investment credit facilities from Bank Mandiri which have been amended several times. Details of credit facilities which are still outstanding as of September 30, 2017 and December 31, 2016 are as follows:

Pada tahun 2012, Perusahaan memperoleh fasilitas Kredit Investasi yang digunakan untuk membiayai pembelian kapal dengan pagu pinjaman sebesar Rp258.185.000.000. Pinjaman dari fasilitas ini terutang dalam angsuran triwulanan dengan tanggal pembayaran terakhir pada tanggal 1 Mei 2018 dan 3 Juni 2018. Pinjaman ini memiliki masa tenggang untuk pembayaran cicilan selama 6 bulan sampai dengan 1 Mei 2013 dan 3 Juni 2013. Pada 30 September 2017 dan 31 Desember 2016, pinjaman terutang dari fasilitas ini masing-masing sebesar Rp- dan Rp73.685.000.000. Jumlah pembayaran

Dalam dokumen PT. Pelayaran Tempuran Emas Tbk (Halaman 49-63)