Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan. Catatan-catatan yang dilampirkan pada laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan.
UMUM
GENERAL
The annual accounts were finalized and approved for publication by the unit's board of directors on 3 March 2021.
IKHTISAR KEBIJAKAN AKUNTANSI SUMMARY OF ACCOUNTING POLICIES a. Dasar penyusunan laporan keuangan dan pernyataan
The reporting currency used in the financial statements is Indonesian Rupiah which is the functional currency of the Entity. The Entity's financial assets include cash on hand and in banks, accounts and other receivables in the statement of financial position. The Entity's financial assets at amortized cost consist of cash on hand and in banks, accounts and other receivables.
As of December 31, 2020, the Entity has no financial assets at fair value through other comprehensive income. After initial recognition, at fair value plus transaction costs, the Entity measures all financial liabilities at amortized cost using the effective interest method. In making the assessment, the Entity uses the change in the risk of a default occurring over the expected life of the financial instrument.
At each reporting date, the Entity assesses whether any of its financial assets are impaired. In finance leases in which the Entity is a lessee, the Entity recognizes assets and liabilities in the Statement of Financial Position at the inception of the lease at the fair value of the leased assets or, if lower, at the present value of the minimum lease payments . 24, "Employee Benefits", the Entity has recognized an unfunded employee benefits liability in accordance with Labor Law No.
For assets and liabilities that are recognized in the financial statements on a recurring basis, the Entity determines whether transfers have taken place.
PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI
USE OF JUDGMENTS, ESTIMATES AND ASSUMPTIONS
The entity has based its assumptions and estimates on parameters that were available when the financial statements were prepared. Existing conditions and assumptions about future developments may change as a result of market changes or circumstances beyond the Entity's control. The costs of fixed assets are depreciated on a straight-line basis over their estimated useful life.
These are common life expectancies applied in the industries in which the entity operates. Changes in the expected level of use and technological development may affect the economic life and residual value of these assets, and therefore future depreciation charges may be revised. The net carrying amount of the Entity's fixed assets as of December 31, 2020 and 2019 is disclosed in Note 9.
When the final tax result of these matters is different from the amounts that were initially recorded, these differences will be recorded in the statement of profit or loss and other comprehensive income in the period in which such determination is made. Nilai Wajar Instrumen Keuangan Fair value of the financial statements Penentuan nilai wajar instrumen keuangan languhan.
PIUTANG USAHA ACCOUNT RECEIVABLES Akun ini merupakan piutang usaha kepada pihak berelasi
SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
BALANCES AND TRANSACTIONS WITH RELATED PARTIES
PIUTANG LAIN-LAIN OTHER RECEIVABLES
ASET TETAP FIXED ASSETS
Per Pada tanggal 31 Desember 2020 dan 2019, aset tetap telah diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sebesar Rp dan Rp, dimana manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutup kerugian atas risiko-risiko tersebut. Aset tetap entitas yaitu beberapa kendaraan dan mobil sewaan digunakan sebagai jaminan atas utang pembiayaan konsumen dan kewajiban sewa pembiayaan (lihat catatan 13 dan 15). Berdasarkan evaluasi yang dilakukan, manajemen berpendapat tidak terdapat kejadian atau perubahan kondisi yang mengindikasikan penurunan nilai aset tetap per tahun. 31 Desember 2020 dan 2019.
Based on management's evaluation, no events or changes in circumstances have occurred as of December 31, 2020 and 2019 that could indicate an impairment of the fixed assets.
UTANG USAHA ACCOUNT PAYABLES
PERPAJAKAN TAXATION
Berdasarkan peraturan perpajakan Indonesia, entitas mengajukan pengembalian pajak berdasarkan penilaian mandiri (self-assessment). Direktorat Jenderal Pajak (DJP) dapat menentukan atau mengubah kewajiban perpajakan dalam jangka waktu lima (lima) tahun sejak terutangnya pajak. Pada tanggal 20 November 2020, Entitas menerima beberapa Surat Keputusan Pajak Kurang Bayar (SKPKB) PPh Pasal 23 dan 4(2), Surat Keputusan Pajak Nol (SKP Nihil) dan Surat Tagihan Pajak (STP) PPh Pasal 4(2) di Jumlahnya berjumlah Rp yang akan dibebankan sebagai beban pada tahun 2020.
On November 20, 2020, the Entity received several Income Tax Assessment Letters Article 23 and 4(2), Nil Assessment Letters and Tax Collection Letter (STP) Article 4(2) Income Tax Article 4(2) with a total amount of Rp that were charged in 2020. Pada tanggal 31 Maret 2020, Pemerintah menerbitkan Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia Nomor 1 Tahun 2020 yang menetapkan, antara lain, penurunan tarif pajak penghasilan wajib pajak badan dalam negeri dan bentuk usaha tetap dari semula 25% menjadi 22%. On March 31, 2020, the government issued a government regulation replacing the Law of the Republic of Indonesia Number 1 Year 2020, which, among other things, stipulates that tax rates for corporate taxpayers and permanent establishments should be reduced from previously 25% to 22% for fiscal years 2020 and 2021 and 20% from fiscal year 2022 onwards, and a further reduction of 3% for corporate taxpayers who meet certain criteria.
UTANG PEMBIAYAAN KONSUMEN CONSUMER FINANCE PAYABLES Utang pembiayaan konsumen merupakan utang
Utang pembiayaan konsumen memiliki tingkat bunga efektif tahunan antara 5% dan 16% pada tahun 2020 dan 2019.
UTANG LEMBAGA KEUANGAN LAINNYA OTHER FINANCIAL INSTITUTION LOANS
LIABILITAS SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASES Liabilitas sewa pembiayaan merupakan utang atas
LIABILITAS DIESTIMASI ATAS IMBALAN KERJA
ESTIMATED LIABILITIES FOR EMPLOYEE BENEFITS
Analisis sensitivitas kewajiban imbalan pasti terhadap perubahan asumsi yang mendasari aktuarial, jika tingkat diskonto pada 31 Desember 2020 naik atau turun sebesar 1%, maka perubahan nilai kini kewajiban imbalan pasti akan meningkat dalam Rp atau turun menjadi Rp. Analisis sensitivitas kewajiban imbalan pasti terhadap perubahan asumsi utama aktuaria adalah jika tingkat diskonto pada 31 Desember 2019 naik atau turun sebesar 1%, maka perubahan nilai kini imbalan pasti akan bertambah sebesar Rp atau menurun. . menjadi Rp. Analisis sensitivitas kewajiban imbalan pasti terhadap perubahan asumsi yang mendasari aktuaria, jika tingkat diskonto pada 31 Desember 2019 naik atau turun sebesar 1%, maka perubahan nilai kini kewajiban imbalan pasti akan meningkat dalam Rp atau turun menjadi Rp.
Analysis of the sensitivity of defined benefit obligations to changes in the main actuarial assumptions is that if the discount rate on 12/31/2019 were to increase or decrease by 1%, the present value of defined benefits would change. Dalam utamakan sensitivitas liabilitas imbalan kerja atas assumi actuarial utama, methods yang sama telah applied. The same method was used when calculating the sensitivity of employee benefit obligations to the main actuarial assumptions.
Manajemen telah menelaah asumsi yang digunakan dan yakin bahwa estimasi liabilitas imbalan kerja telah memadai. Akta tersebut telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No.
Perubahan tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. 158 tanggal 25 Agustus 2020. Untuk melaksanakan waran, Entitas menerbitkan 105 saham dengan total nilai nominal Rp 10.500, sehingga jumlah seluruh saham yang diterbitkan Entitas sama dengan saham dengan nilai nominal seluruhnya Rp. Perbuatan ini telah mendapat persetujuan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No.
Biaya penerbitan saham merupakan biaya yang dapat diatribusikan langsung dengan penerbitan saham baru entitas pada saat penawaran umum pada bulan Februari 2019. Berdasarkan rapat umum biasa yang diselenggarakan pada tanggal 27 Agustus 2020, pemegang saham entitas menyetujui pembagian dividen tunai sebesar Rp yang dibayarkan sebagai dividen tunai kepada pemegang saham entitas. Berdasarkan rapat umum biasa (“Rapat Umum”) Perseroan pada tanggal 27 Agustus 2020, pemegang saham Entitas menyetujui pembagian dividen tunai sebesar Rp yang dibayarkan sebagai dividen tunai kepada pemegang saham Entitas.
BEBAN POKOK PENDAPATAN COST OF REVENUE
BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban umum dan administrasi adalah sebagai
INFORMASI SEGMEN SEGMENT INFORMATION Entitas hanya memiliki usaha dalam bidang industri
LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE Berikut adalah data yang digunakan untuk perhitungan
KEBIJAKAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT POLICIES Aktivitas Entitas mengandung berbagai macam risiko-risiko
Kewajiban kewajiban Kewangan Entitas pada tanggal kewananan yang akan jatuh tempo dalam waktu kurang dari satu tahun berasan nilai ketingat, tercermin dalam lupanan kewanan. It is the entity's policy to regularly monitor current and expected liquidity requirements to ensure that the entity has sufficient cash reserves to meet its short-term and long-term liquidity requirements. Financial liabilities of the entity at the reporting date that will fall due in less than one year based on the book value shown in the financial statements.
The primary objective of the entity's capital management is to ensure that it maintains sound capital ratios to support its business and maximize shareholder value. The entity manages its capital structure and adapts it in light of changes in economic conditions. To maintain or adjust the capital structure, the company can adjust the dividend payment to shareholders, return capital to shareholders or issue new shares.
The accompanying financial statements have been prepared on a going concern basis, which provides for the realization of assets and the fulfillment of obligations in the normal course of business. The ability of the economic entity depends not only on the transaction with related parties, but also on the search for business opportunities with third parties.
IKATAN DAN PERJANJIAN PENTING COMMITMENTS AND AGREEMENTS
Agreement on freight service cooperation between the entity and PT Knauf Gypsum Indonesia dated 15 December 2017. Agreement on freight service cooperation between the entity and PT Salim Ivomas Pratama Tbk dated 19 February 2018. Agreement on freight service cooperation between the entity and PT Bentonite Alam Indonesia dated 13 July 2017.
Agreement on Ground Lease for six months between the Entity and Jemmy Gunawan dated 7 May 2018. Agreement on Ground Lease between the Entity and Jemmy Gunawan dated 16 December 2020 and expired on 15 June 2021. Agreement on Freight Services Cooperation between the Entity and PT Knauf Gypsum Indonesia dated 20 February 2019.
Agreement on Freight Services Cooperation between the Entity and PT Ori Polytec Composites dated 6 March 2019. Agreement on Freight Services Cooperation between the Entity and PT Knauf Gypsum Indonesia dated 27 February 2019.
INFORMASI TAMBAHAN UNTUK LAPORAN ARUS KAS
Perjanjian kerjasama pengangkutan barang antara entitas dengan PT Indah Kiat Pulp & Paper Tbk tanggal 5 Desember 2020.
SUPPLEMENTARY INFORMATION FOR CASH FLOWS
PERUBAHAN ESTIMASI AKUNTANSI CHANGES IN ACCOUNTING ESTIMATES Mulai 1 Januari 2020, Entitas mengubah taksiran masa
PERISTIWA SETELAH PERIODE PELAPORAN EVENT AFTER THE REPORTING PERIOD Pada bulan November 2020, Presiden Republik Indonesia
HAL LAINNYA OTHER MATTER
