PT SIGMAGOLD INTI PERKASA TBK AND SUBSIDIARIES
FOR THE YEARS ENDED DECEMBER 31,2014 AND 2013 (Expressed in Rupiah, unless otherwise stated)
14. UTANG BANK JANGKA PENDEK (Lanjutan) SHORT-TERM BANK LOAN – (Continued)
PT BANK MUAMALAT INDONESIA TBK PT BANK MUAMALAT INDONESIA TBK
Entitas Anak, PT Agis Electronic memperoleh fasilitas kredit secara musyarakah dari PT Bank Muamalat Indonesia Tbk berdasarkan Akta No.87 tanggal 11 April 2007 oleh Notaris Arry Supratno, S.H.,. Akta tersebut tersebut telah diubah, terakhir berdasarkan Persetujuan Perubahan Perjanjian Kredit No.137 tanggal 19 Juni 2007. Perjanjian kredit telah diperpanjang berdasarkan Persetujuan Prinsip Perpanjangan Fasilitas Pembiayaan A1 Musyarakah No.006/OL/BMI-KPO/REM/V/2011 menjadi sampai April 2012 dan terakhir dengan Surat Persetujuan Prinsip Penyelesaian Pembiayaan Al Musyarakah dengan mekanisme penyerahan agunan No 009/BMI-REM/OL/XI/13 tanggal 25 November 2013.
Subsidiary, PT Agis Electronic obtained loan facility from PT Bank Muamalat Indonesia, Tbk based on deed No.87 dated April 11, 2007 of Notary Arry Supratno S.H. The Deed was changed, and the latest with Approval of Changed of Agreement of Credit No.137 dated of June 19, 2007. The credit agreement has been extended based on the Agreement of Extensoin of Principal Financing Facility A1 Musyarakah No.006/OL/BMI- KPO/REM/V/2011 until April 2012 and the latest based on the Approval Principal Agreement Letter of Al Musyarakah Financing with submission collateral No .009/BMI-REM/OL/XI/13 dated November 25, 2013.
Sementara itu, fasilitas kredit musyarakah dari PT Bank Muamalat Indonesia, Tbk ke PT Artha Centra Graha, Entitas Asosiasi telah dilakukan offsetting sebesar Rp11.990.600.000 sesuai dengan persetujuan prinsip penyelesaian fasilitas pembiayaan Al Musyarakah dengan cara penyerahan agunan No 013/OL/BMI- KPO/REM/VI/10 tanggal 14 Juni 2010.
The meantime, credit facility musyarakah from PT Bank Muamalat Indonesia, Tbk to PT Artha Centra Graha,an Associate has offsetted for Rp11,990,600,000 in accordance with the principles of the settlement agreement Al Musharaka financing facilities by collateral submission No. 013/OL/BMI -KPO/REM/VI/10 dated June 14, 2010.
PT BANK MANDIRI (PERSERO) TBK PT BANK MANDIRI (PERSERO) TBK
PT Artha Wahana Prakarsa, Entitas Asosiasi memperoleh fasilitas kredit modal kerja dari PT Bank Mandiri (Persero) Tbk berdasarkan Akta No.52 tanggal 12 Oktober 2012 dan addendum I dengan Akta No. 40 tanggal 9 Oktober 2013 oleh Notaris Ferry Susanto Limbong, S.H., maksimum fasilitas kredit Rp.5.900.000.000. Jaminan atas fasilitas kredit ini adalah Sertifikat Hak Guna Bangunan No 996 dan 999 atas nama PT Artha Wahana Prakarsa serta piutang usaha dengan cessie sebesar Rp4.000.000.000 dan persediaan dengan fidusia notarial sebesar Rp2000.000.000.
PT Artha Wahana Prakarsa, an Associate obtained loan working capital facility from PT Bank Mandiri (Persero) Tbk, based on Deed No.52 dated October 12, 2012 and Addendum I based on Deed No. 40 dated October 9, 2013 of Notary Ferry Susanto Limbong,S.H.,with the maksimum of facility amounting to Rp5,900,000,000. Credit collateral were Use Rights Certificate No 996 and 999 in the name PT Artha Wahana Prakarsa, account receivables with cessie Rp4,000,000,000 and stock with notarial fiducia Rp2,000,000,000.
PT BCA FINANCE PT BCA FINANCE
Perusahaan dan PT Muzio Multi Media, Entitas Asosiasi, memperoleh fasilitas pembiayaan 2 (dua) kendaraan Vellfire dari PT BCA Finance dengan jangka waktu sampai 2 Januari 2016 dan 2 Agustus 2015. Perusahaan telah melunasi 1 pembiayaan kendaraan pada tanggal 4 Februari 2014 sebesar Rp380.738.182.
The Company and PT Muzio Multi Media, an Associate, obtained financing two (2) vehicles Vellfire from PT BCA Finance for the period until January 2, 2016 and August 2, 2015. The Company has paid financing on February 4, 2014 amounting Rp380,738,182.
PT MANDIRI TUNAS FINANCE PT MANDIRI TUNAS FINANCE
Perusahaan memperoleh fasilitas pembiayaan 2 (dua) kendaraan Daihatsu GrandMax Van Blind dan GrandMax PU-1.3.Way dari PT Mandiri Tunas Finance dengan jangka waktu sampai 13 Mei 2017 dan 2 Mei 2017.
The Company, obtained financing two (2) vehicles Daihatsu GandMax Van Blind dan GrandMax PU- 1.3.Way from PT mandiri Tunas Finance for the period until May 13, 2017 and May 2 2017.
PT SIGMAGOLD INTI PERKASA TBK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL- TANGGAL 31 DESEMBER 2014 DAN 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT SIGMAGOLD INTI PERKASA TBK
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013
FOR THE YEARS ENDED DECEMBER 31,2014 AND 2013 (Expressed in Rupiah, unless otherwise stated)
15. UTANG USAHA 15. TRADE PAYABLES
31 Desember 2014/ 31 Desember 2013/
December 31,2014 December 31,2013
Pihak Berelasi - 865,354,596 Related Parties
Pihak Ketiga 1,438,081,715 12,271,258,112 Third Parties
Total 1,438,081,715 13,136,612,708 Total
Perusahaan tidak memberikan jaminan terhadap pembayaran utang Entitas Anak kepada pemasok.
The Company does not provide any guarantee for the payment of Subsidiaries’ payables to suppliers.
Jumlah piutang usaha berdasarkan saat jatuh temponya pada 31 Desember 2014 dan 2013 adalah sebagai berikut:
The accounts receivable amount based on the due date as of December 31, 2014 and 2013 is as follows:
31 Desember 2014/ 31 Desember 2013/
December 31,2014 December 31,2013
Sampai dengan 1 bulan - 5,650,538,438 Until 1 Month
> 1 bulan sampai 3 bulan - 1,736,688,061 > 1 Month to 3 Months
> 3 bulan sampai 6 bulan - 798,119,179 > 3 Months to 6 Months
> 6 bulan sampai 1 tahun - 865,354,596 > 6 Months to 1 Yeas
> 1 tahun 1,438,081,715 4,085,912,434 > 1 Years
Total 1,438,081,715 13,136,612,708 Total
16. UTANG LAIN-LAIN 16. OTHER PAYABLES
31 Desember 2014/ 31 Desember 2013/
December 31,2014 December 31,2013
Pihak Berelasi 3,221,566,061 5,636,000,272 Related Parties
Pihak Ketiga 721,209,983 2,167,811,525 Third Parties
Total 3,942,776,045 7,803,811,797 Total
Jumlah utang lain-lain berdasarkan saat jatuh temponya pada 31 Desember 2014 dan 2013 adalah sebagai berikut:
The accounts others payable amount based on the due date as of December 31, 2014 and 2013 are as follows:
31 Desember 2014/ 31 Desember 2013/
December 31,2014 December 31,2013
Sampai dengan 1 bulan - 513,865,088 Until 1 Month
> 1 bulan sampai 3 bulan 3,458,407,356 > 1 Month to 3 Months
> 3 bulan sampai 6 bulan - - > 3 Months to 6 Months
> 6 bulan sampai 1 tahun 1,552,321,687 2,521,078,400 > 6 Months to 1 Yeas
> 1 tahun 2,390,454,358 1,310,460,953 > 1 Years
Total 3,942,776,045 7,803,811,797 Total
Perusahaan tidak memberikan jaminan terhadap pembayaran utang Entitas Anak kepada pemasok.
The Company does not provide any guarantee for the payment of Subsidiaries’ payables to suppliers.
PT SIGMAGOLD INTI PERKASA TBK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL- TANGGAL 31 DESEMBER 2014 DAN 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT SIGMAGOLD INTI PERKASA TBK
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013
FOR THE YEARS ENDED DECEMBER 31,2014 AND 2013 (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN - (Lanjutan) 17. TAXATION – (Continued)
a. Pajak dibayar dimuka a. Prepaid taxes
31 Desember 2014/ 31 Desember 2013/
December 31,2014 December 31,2013
PPn Masukan 44,557,250 373,339,388 VAT In
PPh pasal 23 5,136,443,710 4,608,455,087 Income tax article 23
PPh pasal 22 2,092,670,490 2,092,670,490 Income tax article 22
PPh pasal 25 15,952,934 117,401,122 Income tax article 25
Total 7,289,624,384 7,191,866,087 Total
b. Utang pajak b. Taxes payables
31 Desember 2014/ 31 Desember 2013/
December 31,2014 December 31,2013
PPn Keluaran 11,758,945,017 11,774,551,896 VAT out
PPh pasal 21 769,139,209 777,686,141 Income rax article 21
PPh pasal 22 594,930,899 - Income rax article 22
PPh pasal 23 dan 26 1,422,971,500 791,550,846 Income rax article 23 and 26
PPh pasal 25 - 6,267,342 Income rax article 25
PPh pasal 29 2,169,466,626 3,172,369,919 Income rax article 29
PPh pasal 4 (2) 1,225,704,159 1,813,862,004 Income rax article 4 (2)
Pajak final 700,000 700,000 Final tax
Total 17,941,857,410 18,336,988,148 Total
c. Pajak Penghasilan c. Income Tax
Manfaat (Beban) pajak Grup adalah sebagai berikut : Tax benefit (Expense) of the Group is as follows:
2014 2013
Pajak kini: Current tax:
Perusahaan - - Company
Entitas Anak - - Subsidiaries
Sub-total - - Sub-total
Pajak tangguhan: Deferred tax:
Perusahaan (4,014,591,544) 9,114,831,768 Company
Entitas Anak 5,753,376,037 (7,311,095,718) Subsidiaries
Sub-total 1,738,784,493 1,803,736,050 Sub-total
Total Manfaat (Beban) Total Income Tax Benefit
Pajak Penghasilan 1,738,784,493 1,803,736,050 (Expense)
Rekonsiliasi antara laba (rugi) Perusahaan sebelum manfaat (beban) pajak dan estimasi laba (rugi) fiskal untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 berdasarkan laporan laba rugi komprehensif konsolidasian dalam mata uang Rupiah adalah sebagai berikut:
The following calculation presents the reconciliation between income (loss) before income tax benefit (expense) and estimated fiscal income (loss) for the years ended December 31, 2014 and 2013, based on the consolidated statements of comprehensive income in Rupiah :
PT SIGMAGOLD INTI PERKASA TBK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL- TANGGAL 31 DESEMBER 2014 DAN 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT SIGMAGOLD INTI PERKASA TBK
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013
FOR THE YEARS ENDED DECEMBER 31,2014 AND 2013 (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN - (Lanjutan) 17. TAXATION – (Continued)
2014 2013
Laba (rugi) sebelum manfaat (beban) Income (loss) before
pajak penghasilan menurut income tax benefit (expense) per
laporan laba rugi komprehensif consolidated statements of
konsolidasian 802,281,918 1,605,431,147 comprehensive income
Dikurangi (laba) rugi sebelum manfaat (beban) Less (income) loss of Subsidiaries
pajak penghasilan Entitas Anak 6,308,273,806 (7,271,804,184) before income tax benefit (expense)
Laba (rugi) perusahaan sebelum Income (loss) before
beban pajak penghasilan 7,110,555,724 (5,666,373,037) income tax expenses
Beda tetap Permanent difference
Biaya pajak 65,600,128 (129,430,005) Taxes expense
Pendapatan bunga (5,012,520) 1,674,277 Interest expense
Penghasilan bukan obyek pajak (8,448,024,241) (11,258,332,396) Income not subject to tax
Sumbangan 16,712,676 (38,799,672) Donation
Subtotal (8,370,723,957) (11,424,887,796) Sub-total
Beda temporer Temporary difference
Penyusutan dan penjualan aset tetap (1,396,696,343) (36,166) Depreciation and sales of fixed assets
Pemulihan penurunan nilai piutang Recoverage of impairment
dan persediaan 784,682,015 - receivables and inventories
Imbalan kerja 105,469,490 (487,536,504) Employee benefits
Subtotal (506,544,838) (487,572,670) Sub-total
Total (8,877,268,795) (11,912,460,466) Total
Taksiran rugi fiskal tahun berjalan (1,766,713,071) (17,578,833,503) Estimated fiscal loss for the year
Kompensasi rugi fiskal Fiscal loss carried forward
- awal tahun (62,556,920,536) (80,501,138,866) - beginning of the year
Rugi fiskal kadaluarsa tahun 2013 dan 2012 - 35,523,051,833 Fiscal loss expired in 20123and 2012
Taksiran Rugi Fiskal - Estimated Fiscal Loss -
Akhir periode (64,323,633,607) (62,556,920,536) End of the Period
d. Pajak Tangguhan d. Deferred Tax
Mutasi aset (liabilitas) pajak tangguhan – bersih dan manfaat (beban) pajak yang terkait pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut :
Movement of deferred tax assets (liabilities) nett and the related tax benefit (expense) as of December 31, 2014 and 2013 was as follow :
Dibebankan pada Dibebankan pada Laporan Laporan Laba Rugi Laba Rugi Komprehensif Komprehensif Konsolidasian/ Konsolidasian/
Charged to Saldo Charged to Saldo
Saldo Consolidated 31 Desember/ Consolidated 31 Desember/ 1 Januari/ Statements of Balance as of Statements of Balance as of
Balance as of Comprehensive December 31, Comprehensive December 31,
January 1, 2013 Income 2013 Income 2014
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 6,014,579,814 15,684,723,767 21,699,303,581 (1,243,395,179) 20,455,908,402 Accumulated fiscal loss
Manfaat imbalan kerja 1,152,602,081 (630,527,047) 522,075,034 (288,857,627) 233,217,407 Employee benefits
Penyisihan penurunan nilai Allowance impairment
piutang 6,543,782,437 (2,766,617,592) 3,777,164,845 (2,094,733,891) 1,682,430,955 receivables
Penyisihan penurunan nilai Allowance impairment
persediaan 465,906,196 (317,995,482) 147,910,714 (83,863,574) 64,047,140 inventories
Penyusutan aset tetap 3,158,493,151 (2,854,751,878) 303,741,273 (303,741,273) - Depreciation of fixed assets
Aset pajak tangguhan Deferred tax assets of
Perusahaan 17,335,363,679 9,114,831,768 26,450,195,447 (4,014,591,544) 22,435,603,904 the Company
Entitas Anak Subsidiary
Aset pajak tangguhan - bersih 22,171,753,616 (7,311,095,718) 14,860,657,898 5,753,376,037 20,614,033,935 Deferred tax assets - net
Total 39,507,117,295 1,803,736,050 41,310,853,345 1,738,784,493 43,049,637,838 Total
Manajemen berkeyakinan bahwa penghasilan pajak untuk aset pajak tangguhan direalisasikan pada periode mendatang.
Management believes that sufficient taxable income will be available in future periods to recover deferred tax assets.
PT SIGMAGOLD INTI PERKASA TBK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL- TANGGAL 31 DESEMBER 2014 DAN 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT SIGMAGOLD INTI PERKASA TBK
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013
FOR THE YEARS ENDED DECEMBER 31,2014 AND 2013 (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN - (Lanjutan) 17. TAXATION – (Continued)
Berikut ringkasan pemeriksaan pajak signifikan yang diterima oleh Grup :
The following are the summary of the significant tax assessment received by the Group :
Pada November 2009, PT Artha Centra Graha, Entitas Asosiasi menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) antara lain sebesar Rp3,720,895,302 untuk PPh Badan, Rp 233,584,637 untuk PPh pasal 4 ayat 2, Rp 1,007,400,000 untuk PPh 23 serta Rp 1,388,018,369 untuk PPN.
On November 2009, PT Artha Centra Graha, an Associate received several Tax Assessment Letter for Underpayment (SKPKB) which consist of Rp3,720,895,302 for Corporate Income Tax, Rp233,584,637 for Income tax article 4 (2), Rp1,007,400,000 for Income tax art 23 and Rp1,388,018,369 for Value Added Tax.
Pada November 2009, PT WOW TV, Entitas Asosiasi menerima beberapa Surat Ketetapan Pajak Kurang Bayar (SKPKB) antara lain sebesar Rp 15,554,650,668 untuk PPh Badan serta Rp 2,412,852,366 untuk PPN.
On November 2009, PT WOW TV, an Associate, received several Tax Assessment Letter for Underpayment (SKPKB) which consist of Rp 15,554,650,668 for Corporate Income Tax and Rp 12,412,852,366 for Value Added Tax.
Pada 29 November 2013, PT WOW TV, Entitas Asosiasi menerima putusan pengadilan pajak dengan no.putusan 48418/PP/M.XI/13/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Penghasilan Pasal 26 masa pajak Januari – Desember 2007 sebesar Rp15.967.436.800.
On November 29, 2013, PT WOW TV, an Associate, received tax court decisions no. 48418/PP/M.XI/13/2013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment Income Tax Article 26 period January- December 2007 amounted to Rp15,967,436,800.
Pada 29 November 2013, Perusahaan menerima putusan pengadilan pajak dengan no.putusan 48419/PP/M.XI/13/2013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai masa pajak Januari – Desember 2007 sebesar Rp5.475.859.200.
On November 29, 2013, The Company received tax court decisions no. 48419/PP/M.XI/13/2013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment value Added Tax January-December 2007 amounted to Rp5,475,859,200.
Pada 10 Maret 2014, PT Agis Electronic, Entitas Anak menerima putusan pengadilan pajak dengan no.putusan 50513/PP/M.XIA/99/2014 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai tahun 2002 sebesar Rp6.195.746.939
On March 10, 2014, PT Agis Electronic, a Subsidiary received tax court decisions no. 50513/PP/M.XIA/99/2014 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment value Added Tax 2002 amounted to Rp6,195,746,939.
18. BIAYA YANG MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
31 Desember 2014/ 31 Desember 2013/
December 31,2014 December 31,2013
Jasa profesi 404,750,000 592,040,373 Professional fee
Sewa gedung 150,000,000 - Building rent
Kas kecil 46,413,574 - Petty cash
Gaji dan tunjangan 15,934,739 - Salaries and allowance
Lain-lain 277,076,852 384,795,816 Others
Total 894,175,165 976,836,189 Total