ASUMSI OLEH MANAJEMEN
17. TRANSAKSI DERIVATIF (lanjutan) DERIVATIVE TRANSACTIONS (continued)
Liabilitas Derivatif yang Dihentikan (lanjutan) Unwound Derivative Liability (continued)
Berdasarkan skenario dari setiap penyelesaian (a) jikaFloating 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 akumulasiintrinsic value
sebesar US$87.500, perjanjian ini akan berakhir dan Perusahaan akan kehilangan perlindungan ini.
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 were more than the target accumulated intrinsic value of US$87,500, this agreement would be terminated and the Company would lose the protection.
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 latest transaction dated November 5, 2008, the actual WTI crude oil price amounted to US$76.72 per barrel; therefore, the Company was liable 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.
Sampai dengan tanggal 31 Desember 2013, Perusahaan belum menyetujui jumlah yang ditawarkan tersebut karena manajemen berpendapat nilai tersebut melebihi nilai wajar dari kontrak yang ada.
Up to December 31, 2013, the Company has not yet agreed to the offered amount since the management believes that the amount exceeds the fair value of the existing contract.
Perusahaan telah mencatat estimasi kewajiban atas transaksi WTI crude oil - Target Redemption Swap
yang telah jatuh tempo sebesar US$2.771.366 atau setara dengan Rp33.780.176.152 pada tahun 2013 dan Rp26.799.106.029 pada tahun 2012 (Catatan 42a).
The Company has recorded the estimated liability for WTI crude oil - Target Redemption Swap transactions that have matured for US$2,771,366 or equivalent to Rp33,780,176,152 in 2013 and Rp26,799,106,029 in 2012 (Note 42a).
18. PERPAJAKAN 18. TAXATION
a. Taksiran tagihan pajak a. Estimated claims for tax refund
2013 2012
Entitas Anak Subsidiaries
PT Bongkar Muat Olah Jasa PT Bongkar Muat Olah Jasa
Trisari Andal atau “Trisari” Trisari Andal or “Trisari”
Pajak penghasilan badan Corporate income taxes
Tahun 2008 - 646.739.250 Year 2008
PT Escorindo Stevedoring 13.474.043 - PT Escorindo Stevedoring
Total taksiran Total estimated
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
56
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
a. Taksiran tagihan pajak (lanjutan) a. Estimated claims for tax refund (continued)
Pajak Penghasilan Badan - Tahun 2008 Corporate Income Tax - Year 2008
Pada tanggal 20 April 2010, Trisari menerima surat ketetapan pajak lebih bayar (SKPLB) mengenai pajak penghasilan badan untuk tahun 2008 dimana Kantor Pajak setuju untuk merestitusi kelebihan pembayaran Trisari sebesar Rp646.853.865 setelah menyesuaikan rugi fiskal yang dilaporkan menjadi penghasilan kena pajak sebesar Rp4.334.710.160. Trisari mengajukan banding atas penyesuaian rugi fiskal menjadi penghasilan kena pajak. Pada tahun 2013, Trisari memutuskan untuk menghapusbukukan kelebihan pembayaran pajak tersebut.
On April 20, 2010, Trisari received a tax overpayment assessment letter (SKPLB) covering corporate income tax for the year 2008 wherein the Tax Office approved to refund Trisari’s overpayment amounting to Rp646,853,865 after adjusting the reported tax loss to become a taxable income amounting to Rp4,334,710,160. Trisari appealed the adjustment of the tax loss to become a taxable income. In 2013, Trisari decided to write off the above over payment.
b. Pajak dibayar di muka b. Prepaid tax
31 Desember/December 31,
2013 2012
Perusahaan The Company
Pajak pertambahan nilai 2.899.939.610 - Value added tax
Entitas Anak Subsidiaries
Pajak pertambahan nilai 11.679.328.818 - Value added tax
14.579.268.428
-c. Utang pajak c. Taxes payable
31 Desember/December 31,
2013 2012
Perusahaan The Company
Pajak penghasilan Income taxes
Pasal 15 896.962.892 655.638.080 Article 15
Pasal 21 650.694.879 443.631.113 Article 21
Pasal 23 90.018.950 85.152.737 Article 23
Pasal 26 133.787.866 - Article 26
Pajak pertambahan nilai - 5.506.441.791 Value added tax
Entitas Anak Subsidiaries
Pajak penghasilan Income taxes
Pasal 15 166.577.779 123.938.740 Article 15 Pasal 21 117.366.558 18.448.835 Article 21 Pasal 22 44.956.591 - Article 22 Pasal 23 53.028.850 58.374.615 Article 23 Pasal 25 596.153.848 206.921.016 Article 25 Pasal 29 29.358.184 5.565.065.670 Article 29
Pajak pertambahan nilai - 639.657.737 Value added tax
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
57
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak penghasilan kini d. Current income tax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak (rugi fiskal) Perusahaan adalah sebagai berikut:
The reconciliation of income before income tax as shown in the consolidated statement of comprehensive income with the estimated taxable income (tax loss) of the Company is as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2013 2012
Laba sebelum pajak penghasilan Income before income tax
menurut laporan laba rugi per consolidated statement
komprehensif konsolidasian 91.921.990.122 140.699.565.076 of comprehensive income
Laba(rugi) entitas anak sebelum Income(loss) of subsidiaries before
pajak penghasilan 37.892.311.797 (6.769.328.434) income tax
Pembalikan atas jurnal eliminasi Reversal of inter-company
antar perusahaan pada eliminating entries
saat konsolidasi 2.262.876.531 - during consolidation
Laba Perusahaan sebelum Income before income tax
pajak penghasilan 51.766.801.794 133.930.236.642 attributable to the Company
Beda tetap Permanent differences
Pendapatan dan beban yang Income and related expenses
telah dikenakan pajak final already subjected to final tax
Pendapatan jasa (761.605.003.794) (773.151.473.311) Service revenues
Beban jasa 517.545.608.775 601.680.720.247 Cost of services
Beban usaha 44.020.991.971 55.923.089.236 Operating expenses
Beban keuangan - neto 76.840.152.009 17.029.727.857 Finance cost - net
(123.198.251.039) (98.517.935.971)
Taksiran penghasilan kena pajak Estimated taxable income
(rugi fiskal) Perusahaan (71.431.449.245) 35.412.300.671 (tax loss) of the Company
Tax losses carry-forward
Rugi fiskal awal tahun (64.651.494.009) (100.063.794.680) at beginning of year
Tax losses carry-forward
Rugi fiskal akhir tahun (136.082.943.254) (64.651.494.009) at end of year
Taksiran penghasilan kena pajak (rugi fiskal) hasil rekonsiliasi di atas menjadi dasar pengisian Surat Pemberitahuan Tahunan pajak penghasilan badan.
The estimated taxable income (tax loss) from the above reconciliation is the basis for the Company’s Annual Corporate Income Tax Returns.
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
58
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak penghasilan kini (lanjutan) d. Current income tax (continued)
Perhitungan beban pajak kini dan taksiran utang pajak penghasilan adalah sebagai berikut:
The computations of current income tax expense and estimated income tax payable are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2013 2012
Taksiran penghasilan kena pajak Estimated taxable income
(rugi fiskal) (tax loss)
Perusahaan Company
Final 761.605.003.794 773.151.473.311 Final
Non-final (136.082.943.254) (64.651.494.009) Non-final
Entitas Anak Subsidiaries
Final 105.011.092.936 54.676.884.672 Final
Non-final 30.960.484.480 32.018.020.727 Non-final
Beban pajak kini Current income tax expense
Perusahaan Company
Final 9.139.260.046 9.277.817.680 Final
Non-final - - Non-final
Entitas Anak Subsidiaries
Final 1.260.133.115 656.122.616 Final
Non-final 10.529.286.000 7.799.015.432 Non-final
Total 20.928.679.161 17.732.955.728 Total
Pajak penghasilan dibayar di muka Prepayment of income taxes
Perusahaan Company
Final 8.242.297.154 8.622.179.600 Final
Non-final - - Non-final
Entitas Anak Subsidiaries
Final 1.093.555.336 532.183.876 Final
Non-final 10.513.401.859 2.233.949.762 Non-final
Total 19.849.254.349 11.388.313.238 Total
Taksiran utang (tagihan) Estimated Income tax payable
pajak penghasilan (claim for tax refund)
Perusahaan Company
Final 896.962.892 655.638.080 Final
Non-final - - Non-final
Entitas Anak Subsidiaries
Final 166.577.779 123.938.740 Final
Non-final 29.358.184 5.565.065.670 Non-final
Non-final (13.474.043) - Non final
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
59
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak penghasilan kini (lanjutan) d. Current income tax (continued)
Rekonsiliasi antara beban pajak penghasilan, yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba komersial sebelum pajak penghasilan dan beban pajak penghasilan neto, seperti yang tercantum dalam laporan laba rugi komprehensif konsolidasian adalah sebagai berikut:
The reconciliation between income tax expense as calculated by applying the applicable tax rate to the commercial income before income tax and the income tax expense, net shown in the consolidated statement of comprehensive income is as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2013 2012
Laba sebelum pajak penghasilan Income before income tax
berdasarkan laporan laba rugi per consolidated statements of
komprehensif konsolidasian 91.921.990.122 140.699.565.076 comprehensive income
Pendapatan dan beban yang telah Income and related expenses
dikenakan pajak final (158.906.932.413) (116.323.947.654) already subjected to final tax
Pendapatan dari entitas anak asing 36.215.937.295 41.283.037.294 Income from foreign subsidiary
Pembalikan atas jurnal eliminasi Reversal of inter-company
antar perusahaan pada eliminating entries
saat konsolidasi (2.262.876.531) - during consolidation
Penghasilan kena pajak
(rugi fiskal) (33.031.881.527) 65.658.654.716 Taxable income (tax loss)
Beban pajak penghasilan sesuai Income tax expense based on
dengan tarif pajak yang berlaku (8.257.970.427) 16.414.663.679 applicable tax rate
Perusahaan Company
Pemulihan rugi fiskal 17.857.862.311 (8.853.075.168) Recovery of tax losses carry-forward
Penyesuaian pajak tangguhan 2.758.189.708 Adjustment on deferred tax
Entitas Anak Subsidiaries
Pengaruh pajak atas beda tetap 1.680.081.254 478.517.861 Tax effects of permanent differences
Pendapatan yang telah dikenakan pajak penghasilan yang
bersifat final (69.878.227) (19.777.293) Income already subjected to final tax
Lain-lain (507.026.700) - Others
Beban pajak non-final 10.703.068.211 10.778.518.787 Income tax non-final
Beban pajak final - Perusahaan 9.139.260.046 9.277.817.680 Income tax final - Company
Beban pajak final - Entitas Anak 1.260.133.115 656.122.616 Income tax final - Subsidiaries
Beban pajak penghasilan - neto Income tax expense - net
per laporan laba rugi per consolidated statements of
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
60
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Aset (liabilitas) pajak tangguhan e. Deferred tax assets (liabilities)
Dikreditkan (Dibebankan) ke laporan laba rugi tahun 2013/
Credited (Charged) to 2013 statement of
31 Desember 2012/ comprehensive 31 Desember 2013/
December 31, 2012 income December 31, 2013
Entitas Anak - Escorindo Subsidiary - Escorindo
Liabilitas imbalan kerja - 400.238.001 400.238.001 Employee benefits liability
Penurunan nilai aset - (182.981.686) (182.981.686) impairment asset
Penyusutan - 170.178.848 170.178.848 Depreciation
Utang sewa pembiayaan - (213.786.695) (213.786.695) Finance lease liabilities
Aset pajak tangguhan - neto - 173.648.468 173.648.468 Deferred tax assets - net
Entitas Anak - Trisari Subsidiary - Trisari
Liabilitas imbalan kerja 519.878.151 99.700.225 619.578.376 Employee benefits liability
Penyusutan 222.510.207 (2.394.624) 220.115.583 Depreciation
Utang sewa pembiayaan (528.725.357) (444.736.280) (973.461.637) Finance lease liabilities
Liabilitas pajak Deferred tax
tangguhan - neto 213.663.001 (347.430.679) (133.767.678) liabilities - net
Dikreditkan (Dibebankan) ke laporan laba rugi tahun 2012/
Credited (Charged) to 2012 statement of
31 Desember 2011/ comprehensive 31 Desember 2012/
December 31, 2011 income December 31, 2012
Perusahaan Company
Rugi fiskal 2.758.189.708 (2.758.189.708) - Tax losses carry-forward
Entitas Anak - Trisari Subsidiary - Trisari
Liabilitas imbalan kerja 370.251.111 149.627.040 519.878.151 Employee benefits liability
Penyusutan 226.688.181 (4.177.974) 222.510.207 Depreciation
Utang sewa pembiayaan (161.962.644) (366.762.713) (528.725.357) Finance lease liabilities
Aset pajak tangguhan - neto 3.193.166.356 (2.979.503.355) 213.663.001 Deferred tax assets - net
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.
Manajemen memutuskan untuk tidak mengakui seluruh aset pajak tangguhan sehubungan dengan rugi fiskal Perusahaan karena ketidakpastian akan terpulihkan di masa yang akan datang, meskipun terdapat penghasilan kena pajak pada tahun 2013.
Management decided not to recognize the full amount of the deferred tax asset on the Company’s tax losses carry-forward due to the uncertainty in its recovery in future periods, despite the taxable income in 2013.
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
61
19. PINJAMAN JANGKA PANJANG 19. LONG-TERM DEBTS
Akun ini merupakan pinjaman dan pembiayaan yang berasal dari bank-bank dan lembaga keuangan sebagai berikut:
This account represents loans and financing obtained from the following banks and financial institution:
31 Desember/December 31,
2013 2012
Utang bank Bank loans
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 345.854.348.834 417.069.180.520 PT Bank Mandiri (Persero) Tbk
PT Bank CIMB Niaga Tbk 106.341.345.367 - PT Bank CIMB Niaga Tbk
PT Bank Danamon Indonesia Tbk 90.452.249.625 124.550.467.971 PT Bank Danamon Indonesia Tbk
PT Bank Bukopin Tbk 5.783.135.007 9.572.429.496 PT Bank Bukopin Tbk
Dolar Amerika Serikat United States dollar
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
(US$ 182.543 pada tahun 2013 (US$182,543 in 2013 and
dan US$1.801.102 pada tahun 2012) 2.225.022.437 17.416.657.384 US$1,801,102 in 2012)
Dikurangi biaya transaksi tangguhan Less deferred transaction cost
atas utang bank (1.060.596.269) (1.296.284.328) on bank loans
Total 549.595.505.001 567.312.451.043 Total
Bagian lancar (190.992.276.901) (114.792.241.981) Current portion
Bagian jangka panjang - utang bank 358.603.228.100 452.520.209.062 Long-term portion of bank loans
Akun ini merupakan pinjaman dan pembiayaan yang berasal dari bank-bank dan lembaga keuangan sebagai berikut:
This account represents loans and financing obtained from the following banks and financial institution:
31 Desember/December 31,
2013 2012
Utang pembiayaan konsumen Consumer financing payables
PT Bank Jasa Jakarta 971.643.666 1.553.431.839 PT Bank Jasa Jakarta
Bagian lancar (633.801.021) (581.788.173) Current portion
Bagian jangka panjang - utang Long-term portion of consumer
pembiayaan konsumen 337.842.645 971.643.666 financing payables
Utang lembaga keuangan Loan payable to financial institution
SeaCube Containers LLC., Singapura 41.052.766.282 41.412.596.175 SeaCube Containers LLC., Singapore
Bagian lancar (12.182.333.226) (8.843.866.374) Current portion
Bagian jangka panjang - utang Long-term portion of loan payable
lembaga keuangan 28.870.433.056 32.568.729.801 to financial institution
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 di ubah beberapa kali. Rincian fasilitas kredit yang masih terutang pada tanggal 31 Desember 2013 dan 2012 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 December 31, 2013 and 2012 are as follows:
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2013 dan
Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam rupiah, kecuali dinyatakan lain)
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
(Expressed in rupiah, unless otherwise stated)
62