SIGNIFICANT ACCOUNTING ESTIMATES
22. UTANG USAHA TRADE PAYABLES
2016 2015
Pihak ketiga: Third parties:
Rupiah 2.740.713.778 2.294.228.799 Rupiah
Dong Vietnam 336.494.716 264.253.473 Vietnamese Dong
Euro 133.543.830 71.361.233 Euro
Dolar Amerika Serikat 31.882.961 79.697.097 United States Dollars
Mata uang asing lainnya 6.435.172 94.057 Other foreign currencies
Subjumlah 3.249.070.457 2.709.634.659 Subtotal
Pihak berelasi Related parties:
Rupiah 828.127.390 1.062.839.368 Rupiah
Dong Vietnam 286.534 425.450 Vietnamese Dong
Euro 246.044 516.613 Euro
Dolar Amerika Serikat 26.637 9.829.909 United States Dollars
Subjumlah 828.686.605 1.073.611.340 Subtotal
Jumlah 4.077.757.062 3.783.245.999 Total
Umur utang usaha adalah sebagai berikut: The aging of trade payables is as follows:
2016 2015
Lancar 2.486.970.538 2.575.546.634 Current
Lew at jatuh tempo: Overdue:
1 - 45 hari 608.179.303 648.856.515 1 - 45 days
46 - 135 hari 242.937.018 259.862.216 46 - 135 days
136 - 365 hari 463.874.756 231.739.509 136 - 365 days
Lebih dari 365 hari 275.795.447 67.241.125 Over 365 days
4.077.757.062 3.783.245.999
Utang usaha berasal dari pembelian barang dan jasa. Untuk rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42.
The trade payables involve purchases of goods and services. Details of related party transactions and balances are disclosed in Note 42.
23. UTANG LAIN-LAIN 23. OTHER PAYABLES
a. Utang Lain-lain - Lancar a. Other Payables - Current
2016 2015
Pihak ketiga: Third parties:
Utang pembelian aset tetap 111.081.842 86.275.212 Purchase of fixed assets payables
Uang titipan 34.670.761 23.328.519 Deposits received
Utang potongan gaji karyaw an 22.074.372 13.858.405 Salary deduction payables
Lainnya 98.555.840 27.828.544 Others
Subjumlah 266.382.815 151.290.680 Subtotal
Pihak berelasi 38.868.025 43.009.298 Related parties
Jumlah 305.250.840 194.299.978 Total
Utang lain-lain kepada pihak berelasi terutama berkaitan dengan transaksi penyediaan jasa untuk proyek pembangunan pabrik baru dan pembelian aset tetap lainnya. Untuk rincian transaksi dan saldo dengan pihak berelasi
Other payables to related parties mainly pertain to the services for the construction of new plants and other fixed assets. Details of related party transactions and balances are disclosed in Note 42.
b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities
2016 2015
Pendapatan sew a jangka panjang Long-term unearned
yang ditangguhkan 5.087.562 5.434.993 rental income
Pendapatan tangguhan 1.326.557 4.933.366 Deferred income
Retensi 127.394 105.142 Retention
Jumlah 6.541.513 10.473.501 Total
24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES
2016 2015
Promosi peningkatan penjualan 211.909.024 254.756.222 Sales promotion
Pengangkutan 203.274.045 208.263.044 Transportation
Beban konstruksi 35.407.561 - Construction expense
Asuransi, sew a dan ekspedisi 28.095.720 27.679.397 Insurance, rent and expedition
Jasa profesional 26.446.301 9.544.869 Professional fees
Bunga 14.940.713 7.495.844 Interest
Pemeliharaan 12.564.635 1.261.397 Maintenance
Retribusi pertambangan 3.952.060 8.045.475 Mining rights fees
Listrik 3.274.982 3.292.261 Electricity
Tagihan dalam proses 1.326.557 1.326.557 Bills in progress
Beban pengantongan 1.248.468 294.766 Packer fees
Bina lingkungan 172.373 10.333.230 Partnership program
Lain-lain (di baw ah Rp1.000.000) 134.765.985 101.323.370 Others (each below Rp1,000,000)
Jumlah 677.378.424 633.616.432 Total
25. UTANG PAJAK 25. TAXES PAYABLE
2016 2015
Perseroan The Company
PPh badan (Catatan 39) 55.593.457 21.289.540 Corporate Income tax (Note 39)
Utang pajak lain Other taxes payable
PPh Pasal 21 15.652.273 6.162.163 Income tax Article 21
PPh Pasal 22 1.124.526 2.959.033 Income tax Article 22
PPh Pasal 23 dan 26 4.838.731 4.462.394 Income tax Articles 23 and 26
Pajak penghasilan final 731.658 1.619.730 Final income tax
Pajak Pertambahan Nilai 86.123.341 84.126.333 Value Added Tax
Subjumlah 164.063.986 120.619.193 Subtotal
Entitas anak Subsidiaries
PPh badan 70.342.501 36.397.988 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 4.687.178 12.411.976 Income tax Article 21
PPh Pasal 22 8.527.132 4.243.226 Income tax Article 22
PPh Pasal 23 dan 26 7.204.805 3.381.215 Income tax Articles 23 and 26
Pajak penghasilan final 8.882.651 4.009.974 Final income tax
Pajak Bumi dan Bangunan 5.529.302 5.349.640 Land and Building Tax
Pajak Pertambahan Nilai 84.081.080 80.048.402 Value Added Tax
Lain-lain 10.508.375 9.371.412 Others
Subjumlah 199.763.024 155.213.833 Subtotal
Perseroan ditunjuk sebagai Wajib Pajak Pungut ( WAPU ) Pajak Penghasilan PPh 22 berdasarkan Peraturan Menteri Keuangan (PMK) No. 107/PMK.10/2015 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak Penghasilan PPh 22 oleh Direktorat Jenderal Pajak pada tanggal 9 Juni 2015, yang berlaku efektif pada tanggal 8 Agustus 2015.
The Company was appointed as an income tax Article 22 collector ("WAPU") based on the Ministry of Finance regulation (PMK) No. 107/PMK.10/2015 concerning the appointment of State Owned Enterprises as WAPU Income Tax Article. 22 by Directorate General of Taxes (DGT) on June 9, 2015, effective on August 8, 2015.
Perseroan ditunjuk sebagai Wajib Pajak Pungut ( WAPU ) Pajak Pertambahan Nilai berdasarkan Peraturan Menteri Keuangan (PMK) Nomor: 85/PMK.03/2012 tentang Penunjukan Badan Usaha Milik Negara sebagai WAPU Pajak Pertambahan Nilai oleh Direktorat Jenderal Pajak pada tanggal 20 Juni 2012, yang berlaku efektif per tanggal 1 Juli 2012.
The Company was appointed as a value added tax collector ("WAPU") based on the Ministry of Finance regulation (PMK) Number: 85/PMK.03/2012 concerning the appointment of State Owned Enterprises as WAPU VAT by Directorate General of Taxes (DGT) on June 20, 2012, effective on July 1, 2012.
26. UANG MUKA PENJUALAN 26. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan entitas anak (ST, KIG, UTSG, KSI dan SIB) dalam rangka penjualan semen, tanah kawasan industri, pekerjaan reklamasi, bahan baku semen, dan beton siap pakai.
Sales advances represent receipts from subsidiaries (ST, KIG, UTSG, KSI and SIB) customers for sales of cement, industrial real estate land, reclamation service, cement materials, and readymix concrete.
27. PROVISI JANGKA PANJANG 27. LONG-TERM PROVISIONS
J um la h P e ningk a t a n
N ila i P ro v is i ya ng t e rja di s e la m a N ila i t e rc a t a t a wa l/ t a m ba ha n/ da n pe nye s ua ia n/ t a hun be rja la n/ t e rc a t a t a k hir/
B e ginning A ddit io na l A m o unt re a lize d Inc re a s e during E nding ba la nc e pro v is io n a nd a djus t m e nt t he ye a r ba la nc e
Resto rasi tanah tambang 105.884.189 4.236.121 (3.049.387) 6.003.616 113.074.539 Quarry resto ratio n
Estimasi biaya pembo ngkaran Estimated co st o f dismantling
aset tetap 79.642.651 6.652.892 (23.829.723) 7.220.334 69.686.154 o f fixed assets
Jumlah 18 5 .5 2 6 .8 4 0 10 .8 8 9 .0 13 ( 2 6 .8 7 9 .110 ) 13 .2 2 3 .9 5 0 18 2 .7 6 0 .6 9 3 To tal
J um la h P e ningk a t a n
N ila i P ro v is i ya ng t e rja di s e la m a N ila i t e rc a t a t a wa l/ t a m ba ha n/ da n pe nye s ua ia n/ t a hun be rja la n/ t e rc a t a t a k hir/
B e ginning A ddit io na l A m o unt re a lize d Inc re a s e during E nding ba la nc e pro v is io n a nd a djus t m e nt t he ye a r ba la nc e
Resto rasi tanah tambang 99.823.896 3.156.152 (2.982.799) 5.886.940 105.884.189 Quarry resto ratio n
Estimasi biaya pembo ngkaran Estimated co st o f dismantling
aset tetap 75.241.057 656.568 (857.153) 4.602.179 79.642.651 o f fixed assets
Jumlah 17 5 .0 6 4 .9 5 3 3 .8 12 .7 2 0 ( 3 .8 3 9 .9 5 2 ) 10 .4 8 9 .119 18 5 .5 2 6 .8 4 0 To tal
3 1 D e s e m be r 2 0 16 / D e c e m be r 3 1, 2 0 16
3 1 D e s e m be r 2 0 15 / D e c e m be r 3 1, 2 0 15
Restorasi tanah tambang dilakukan setiap tahun sesuai dengan rencana reklamasi yang disampaikan kepada otoritas terkait. Pembongkaran aset tetap akan dilakukan pada saat selesainya masa sewa lahan terkait aset tetap tersebut.
Quarry restoration is carried out every year based on restoration plan reported to the authority. Dismantling of fixed assets will be realized at the end of land rent period of related fixed assets.
Penambahan provisi terkait atas aset tambang dan properti lainnya yang diperoleh selama tahun berjalan. Sedangkan peningkatan selama tahun berjalan berkaitan dengan penyesuaian atas provisi sebagai hasil dari pendiskontoan kewajiban tersebut.
Additional provision are related to new mining and other properties acquired during the year, while the increase during the year pertains to adjustment made to the provision as the result of discounting the obligation.
28. MODAL SAHAM 28. SHARE CAPITAL
Sesuai dengan daftar pemegang saham yang dikeluarkan oleh Biro Administrasi Efek, PT Datindo Entrycom, susunan pemegang saham Perseroan pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut:
Based on the list of shareholders issued by the Securities Administration Bureau, PT Datindo Entrycom, the Company s shareholders and their ownership interests as of December 31, 2016 and 2015 are as follows:
Saham
(ribuan lembar)/ Nilai Nominal
Shares Saham/
(thousand Par value of % Kepemilikan/
of shares) shares Ownership
Government of the Republic
Pemerintah Republik Indonesia 3.025.406 302.540.600 51,01 of Indonesia
Masyarakat (masing-masing
dibaw ah 5%) 2.906.114 290.611.400 48,99 Public (each below 5%)
Jumlah 5.931.520 593.152.000 100,00 Total
2016 dan/and 2015
29. TAMBAHAN MODAL DISETOR 29. ADDITIONAL PAID-IN CAPITAL
Pada 31 December 2016 dan 2015, akun ini terdiri dari:
As of December 31, 2016 and 2015, this account represents:
2016 2015
Agio saham 1.252.065.600 1.252.065.600 Share premium
Biaya emisi efek ekuitas (4.710.160) (4.710.160) Share issuance costs
Selisih nilai perolehan dengan hasil Difference betw een the cost and the
penjualan saham yang diperoleh proceeds from the sale of treasury
kembali 210.902.460 210.902.460 stock
Jumlah 1.458.257.900 1.458.257.900 Total
Pada tahun 1990, Perseroan melakukan penjualan 40.000.000 saham bernilai Rp40.000.000 melalui penawaran umum kepada masyarakat. Hasil penjualan adalah Rp280.000.000. Perseroan mencatat modal disetor Rp40.000.000 dan jumlah agio saham sebesar Rp240.000.000.
In 1990, the Company sold 40,000,000 shares with a nominal value of Rp40,000,000 through a public offering. The proceeds were Rp280,000,000 of which Rp40,000,000 was recorded as paid-up capital and Rp240,000,000 was recorded as additional paid-in capital.
Pada tahun 1995, Perseroan melakukan penjualan 444.864.000 saham bernilai nominal Rp444.864.000 melalui penawaran umum terbatas kepada masyarakat dengan hak memesan efek terlebih dahulu. Hasil penjualan adalah sebesar Rp1.456.929.600. Perseroan mencatat modal disetor Rp444.864.000 dan Rp1.012.065.600 sebagai agio saham.
In 1995, the Company sold 444,864,000 shares with a nominal value of Rp444,864,000 through a public offering with pre-emptive rights. The proceeds were Rp1,456,929,600 of which Rp444,864,000 was recorded as paid-up capital and Rp1,012,065,600 was recorded as additional paid-in capital.
Pada tanggal 30 Januari 2009, Perseroan mengadakan Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) untuk mengukuhkan Pelaksanaan Pembelian Kembali Saham Perseroan tanggal 13 Oktober 2008 sampai dengan tanggal 9 Januari 2009 sebanyak 68.032.000 lembar saham dengan nilai transaksi Rp198.672.291. Harga perolehan per lembar saham sudah termasuk biaya jasa perantara dan kustodian.
On January 30, 2009, the Company held an Extraordinary General Meeting of Shareholders (EGMS) to ratify the Company s Share Buyback Program effective from October 13, 2008 up to and including January 9, 2009 involving the acquisition of 68,032,000 shares at a total cost of Rp198,672,291. The acquisition cost per share includes brokers commissions and custodian fees. Pada tanggal 7 Oktober 2009 Perseroan menjual
saham yang dibeli kembali (68.032.000 lembar saham dengan harga Rp6.075 (nilai penuh) per lembar saham) senilai Rp413.294.400. Selisih antara nilai perolehan dengan hasil penjualan setelah dikurangi biaya jasa perantara dan kustodian sebesar Rp210.902.460 diakui sebagai tambahan modal disetor.
On October 7, 2009 the Company sold its treasury stock (68,032,000 shares at Rp6,075 (full amount) per share) for an amount of Rp413,294,400. The difference of Rp210,902,460 between the costs and the proceeds from sales, net of intermediary and custodian fees, was recognized as additional paid- in capital.
30. DIVIDEN 30. DIVIDENDS
Berdasarkan Rapat Umum Pemegang Saham Tahunan (RUPST) tahun 2016 yang diselenggarakan pada tanggal 13 Mei 2016 yang tertuang dalam Akta Notaris No. 122/NOT/V/2016 Leolin Jayayanti, S.H., tanggal 16 Mei 2016, pemegang saham memutuskan, antara lain, untuk membagi dividen per lembar saham sebesar Rp304,91 (angka penuh) dengan total pembayaran Rp1.808.588.162.
Based on the Annual General Meeting of Shareholders (AGMS) in 2016 which was held on May 13, 2016 as stated in Notarial Deed No. 122/NOT/V/2016 of Leolin Jayayanti, S.H., dated May 16, 2016, the shareholders approved, among others, the distribution of dividend per share amounting to Rp304.91 (full amount) for a total amount paid of Rp1,808,588,162.
Berdasarkan Rapat Umum Pemegang Saham Tahunan (RUPST) tahun 2015 yang diselenggarakan pada tanggal 16 April 2015 yang tertuang dalam Akta Notaris No. 144/NOT/IV/2015 Leolin Jayayanti, S.H., tanggal 17 April 2015, pemegang saham memutuskan, antara lain, untuk membagi dividen per lembar saham sebesar Rp375,34 (angka penuh) dengan total pembayaran Rp2.226.339.939.
Based on the Annual General Meeting of Shareholders (AGMS) in 2015 which was held on April 16, 2015 as stated in Notarial Deed No. 144/NOT/IV/2015 of Leolin Jayayanti, S.H., dated April 17, 2015, the shareholders approved, among others, the distribution of dividend per share amounting to Rp375.34 (full amount) for a total amount paid of Rp2,226,339,939.
31. KEPENTINGAN NON-PENGENDALI 31. NON-CONTROLLING INTERESTS