Professional Documents
Culture Documents
Sianatar Top TBK STTP 2008
Sianatar Top TBK STTP 2008
-1-
2008
Catatan/Notes
2007
ASET
ASSETS
ASET LANCAR
Kas dan bank
5.138.189.074
Piutang usaha
Pihak yang mempunyai
hubungan istimewa
40.422.128.402
Pihak ketiga - setelah dikurangi
penyisihan piutang ragu-ragu
sebesar Rp 465.303.904
28.881.389.296
Piutang lain-lain
4.321.495.617
Persediaan
177.038.920.787
Biaya dibayar di muka
718.330.289
Uang muka pembelian
15.112.764.295
JUMLAH ASET LANCAR
7.296.332.520
2d, 4, 10, 26
36.470.555.405
21.457.666.237
7.073.628.651
111.510.121.037
2.723.044.593
17.967.590.826
Related party
Third parties - net of
allowance for doubtful
accounts of Rp 465,303,904
Other receivables
Inventories
Prepaid expenses
Advance for purchases
204.498.939.269
271.633.217.760
CURRENT ASSETS
Cash on hand and in banks
Trade receivables
2b, 2l, 3, 28
NON-CURRENT ASSETS
2n, 23
2g, 8
2h, 9, 10
2i
355.116.566.712
312.949.145.419
JUMLAH ASET
626.749.784.472
517.448.084.688
TOTAL ASSETS
-2-
2008
Catatan/Notes
2007
LIABILITIES AND
SHAREHOLDERS'EQUITY
LIABILITIES
KEWAJIBAN LANCAR
Hutang bank
Hutang usaha - Pihak ketiga
Hutang lain-lain
Hutang pajak
Biaya masih harus dibayar
Pendapatan diterima di muka
114.031.394.357
81.861.121.384
17.606.295.868
4.243.320.247
3.433.604.624
315.443.038
221.491.179.518
4, 5, 9, 10
2l, 11, 28
12
2n, 13, 23
14
2n, 23
2m,15,25,26,27,28
16
2j, 17
2h, 18
45.258.813.815
63.820.457.340
1.860.264.940
3.054.654.552
1.596.021.024
15.000.000
CURRENT LIABILITIES
Bank loan
Trade payables - Third parties
Other payables
Taxes payable
Accrued expenses
Unearned revenues
115.605.211.671
37.895.337.356
5.327.154.198
NON-CURRENT LIABILITIES
Deferred tax liabilities
Other non - current liabilities
43.222.491.554
SHAREHOLDERS' EQUITY
Capital stock - Rp 100 par value
per share
Authorized 3,000,000,000 shares
Issued and fully paid
131.000.000.000
1,310,000,000 shares
300.000.000
Additional paid in capital - net
Revaluation increment in
1.632.406.865 property, plant and equipment
225.687.974.598
Retained earnings
Jumlah Ekuitas
363.436.877.436
358.620.381.463
JUMLAH KEWAJIBAN
DAN EKUITAS
626.749.784.472
517.448.084.688
-3-
2008
Catatan/Notes
2007
PENJUALAN BERSIH
624.400.880.523
2k, 2l,19,26,30
600.330.316.829
NET SALES
BEBAN POKOK
PENJUALAN
533.772.146.531
2k,20,26,30
516.167.664.795
84.162.652.034
GROSS PROFIT
LABA KOTOR
90.628.733.992
BEBAN USAHA
Penjualan
Umum dan administrasi
35.112.751.517
26.346.643.441
34.883.326.524
22.131.997.149
OPERATING EXPENSES
Selling
General and administrative
61.459.394.958
57.015.323.673
LABA USAHA
29.169.339.034
27.147.328.361
OPERATING INCOME
2k, 21,30
PENDAPATAN (BEBAN)
LAIN-LAIN
Penghasilan bunga
Beban bunga bank
28.038.320
( 10.827.099.256 )
923.660.593
( 17.220.461.422 )
1.604.163.461
(
(
( 25.491.698.304 )
3.890.245.111 )
2h, 2k, 9, 22
3.677.640.730
182.958.859
1.418.411.081 )
23.257.083.250
TAKSIRAN PENGHASILAN
(BEBAN) PAJAK
Kini
(
Tangguhan
1.175.290.100 )
2.314.145.343
(
(
7.286.915.300 )
375.400.770 )
1.138.855.243
7.662.316.070 )
LABA BERSIH
4.816.495.973
2n, 23
3,68
2o, 24
15.594.767.180
NET INCOME
11,90
BASIC EARNINGS
PER SHARE
-4-
Catatan/
Notes
131.000.000.000
2h, 18
Selisih Penilaian
Kembali Aset Tetap/
Revaluation Increment
in Property, Plant
and Equipment
Tambahan Modal
Disetor-Bersih/
Additional Paid
in Capital Net
Laba bersih
Modal Ditempatkan
dan Disetor Penuh/
Issued and
Fully Paid Capital
131.000.000.000
Laba bersih
1.632.406.865
210.093.207.418
343.025.614.283
15.594.767.180
15.594.767.180
Net income
300.000.000
1.632.406.865
225.687.974.598
358.620.381.463
Jumlah Ekuitas/
Total Equities
300.000.000
131.000.000.000
Saldo Laba/
Retained Earnings
Reclassification of revaluation
increment in property, plant and
equipment to retained earnings
1.632.406.865 )
1.632.406.865
4.816.495.973
4.816.495.973
Net income
300.000.000
232.136.877.436
363.436.877.436
-5-
2008
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan kas dari pelanggan 671.751.971.629
Pembayaran kas kepada
pemasok dan karyawan
( 666.667.826.940 )
Kas diperoleh dari operasi
Pembayaran:
Bunga dan denda
Pajak penghasilan
Penerimaan:
Bunga dan sewa
Retribusi pajak bersih
Pendapatan lain-lain
2007
688.515.798.531
(
5.084.144.689
533.438.320
842.422.324
400.688.859
4.391.621.249
877.944.410
9.779.515.730 )
5.275.606.873
( 10.221.698.048 )
( 6.017.823.015 )
677.691.314.351)
10.824.484.180
(
(
1.418.411.081 )
9.800.720.744 )
960.000.000
( 37.162.539.955 )
1.367.086.365
(
( 61.477.789.955 )
52.856.087.484 )
4.000.000.000
47.489.001.119 )
45.258.813.815
45.258.813.815
3.045.419.569
4.250.912.951
CASH ON HAND
AND IN BANKS
AT BEGINNING OF YEAR
7.296.332.520
CASH ON HAND
AND IN BANKS
AT END OF YEAR
KENAIKAN (PENURUNAN)
BERSIH KAS DAN BANK (
KAS DAN BANK
AWAL TAHUN
KAS DAN BANK
AKHIR TAHUN
69.099.162.239
2.158.143.446 )
7.296.332.520
5.138.189.074
1.
UMUM
a. Pendirian dan Informasi Umum
1.
GENERAL
a. Establishment and General Information
b.
c.
2.
Commissioners,
Directors
and
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Utusan
:
:
:
Agus Susanto
Ferryus
Kasim Gunawan
:
:
:
Board of Commissioners
President Commissioner
Independent Commissioner
Delegate Commissioner
Direksi
Direktur Utama
Direktur
Direktur
:
:
:
Shindo Sumidomo
Pitoyo
Armin
:
:
:
Directors
President Director
Director
Director
a.
Board of
Employees
2.
b.
b.
e.
d.
Persediaan
e.
Properti Investasi
Properti investasi diukur sebesar biaya perolehan,
termasuk biaya transaksi, setelah dikurangi
dengan akumulasi penyusutan dan kerugian
Inventories
Inventories are stated at cost or net realizable
value, whichever is lower. Cost is determined
using the weighted-average method.
f.
Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight-line method.
g.
Investment Properties
Investment properties are measured at cost,
including transaction costs, less accumulated
depreciation and any impairment loss. The
h.
Aset Tetap
h.
i.
Tahun/Years
20
15
4
4
i.
j.
k.
n.
are
m. Employee Benefits
Pajak Penghasilan
Pajak penghasilan dihitung berdasarkan taksiran
penghasilan kena pajak dalam tahun yang
bersangkutan. Penangguhan pajak penghasilan
dilakukan untuk mencerminkan pengaruh pajak
n.
Income Tax
The Companys provision for income tax is
determined based on the estimated taxable
income for the year. Deferred tax is provided
for the temporary differences in the recognition
o.
p.
Informasi Segmen
p.
Penggunaan Estimasi
q.
2008
Kas
Use of Estimates
The preparation of financial statements in
conformity with generally accepted accounting
principles requires management to make
estimations and assumptions that affect
amounts reported therein. Due to inherent
uncertainty in making estimates, actual results
reported in future periods may be based on
amounts that differ from those estimates.
3.
Segment Information
In accordance with PSAK No. 5 (Revised 2000)
regarding Segment Reporting required the
Company to disclose segment information by
classification of sales transaction and
marketing area.
3.
745.343.312
Bank
Rupiah
PT Bank Central Asia Tbk
2.085.815.342
PT Bank CIMB Niaga Tbk
(d/h PT Bank Lippo Tbk)
1.778.613.093
PT Bank Mandiri (Persero) Tbk
34.005.672
The Hongkong and Shanghai Banking
Corporation Limited
32.921.709
Standard Chartered Bank
28.151.263
PT Bank OCBC NISP Tbk
(d/h PT Bank NISP Tbk)
16.962.419
PT Bank Pan Indonesia Tbk
5.719.225
2007
601.838.096
3.678.447.487
1.756.251.178
160.638.702
38.990.527
28.595.826
18.559.892
-
Cash
Banks
Rupiahs
PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk
(formerly PT Bank Lippo Tbk)
PT Bank Mandiri (Persero) Tbk
The Hongkong and Shanghai
Banking Corporation Limited
Standard Chartered Bank Limited
PT Bank OCBC NISP Tbk
(formerly PT Bank NISP Tbk)
PT Bank Pan Indonesia Tbk
2008
2007
4.
Sub-jumlah
4.392.845.762
6.694.494.424
Jumlah
5.138.189.074
7.296.332.520
4.
PIUTANG USAHA
a.
Sub-total
Total
TRADE RECEIVABLES
a. Details of trade receivables based on customers
are as follows:
nama
2008
2007
40.422.128.402
36.470.555.405
Related party
PT Semestanustra Distrindo
Pihak ketiga
Pelanggan dalam negeri
Pelanggan luar negeri
26.473.032.578
2.873.660.622
19.382.831.050
2.540.139.091
Third parties
Local customers
Foreign customers
Sub-jumlah
29.346.693.200
21.922.970.141
Sub-total
Penyisihan piutang
ragu-ragu
465.303.904 )
465.303.904 )
Bersih
28.881.389.296
21.457.666.237
Net
Jumlah
69.303.517.698
57.928.221.642
Total
2008
2007
33.612.764.068
54.287.387.154
Not due
Jatuh tempo:
1-15 hari
Lebih dari 15 hari
32.975.153.399
3.180.904.135
3.789.102.495
317.035.897
Over due:
1-15 hari
Over 15 days
69.768.821.602
58.393.525.546
Jumlah
Penyisihan piutang
ragu-ragu
Bersih
465.303.904 )
69.303.517.698
465.303.904 )
57.928.221.642
Total
Allowance for doubtful
accounts
Net
c.
c.
2008
2007
Rupiah
Dolar Amerika Serikat
66.895.160.980
2.873.660.622
55.853.386.455
2.540.139.091
Rupiah
United States Dollar
Jumlah
Penyisihan piutang
ragu-ragu
69.768.821.602
58.393.525.546
Total
Allowance for doubtful
accounts
Bersih
5.
465.303.904 )
69.303.517.698
465.303.904 )
57.928.221.642
Net
PERSEDIAAN
INVENTORIES
This account consists of:
2007
135.742.461.095
28.100.698.688
7.764.378.024
5.431.382.980
91.601.981.921
11.771.253.407
4.524.856.169
3.612.029.540
Jumlah
177.038.920.787
111.510.121.037
Total
resiko-resiko tersebut.
Pada bulan Maret dan Mei 2007, Perusahaan
mengalami kebakaran yang mengakibatkan kerugian
pada persediaan. Kerugian kebakaran tersebut
diperkirakan sebesar Rp 712.744.314. Perkiraan
pendapatan atas klaim yang diterima Perusahaan
adalah sebesar Rp 734.674.135. Selisih lebih sebesar
Rp 21.929.821 disajikan sebagai bagian dari akun
Pendapatan (Beban) Lain-lain dalam laporan laba
rugi. Pendapatan atas klaim yang telah diterima
sampai dengan tanggal 31 Desember 2007 adalah
sebesar Rp 712.332.976, sedangkan sisa yang belum
diterima sebesar Rp 22.341.159 disajikan sebagai
bagian dari akun Piutang Lain-lain dalam neraca.
Pada tahun 2008, seluruh klaim asuransi telah
diterima oleh Perusahaan.
6.
6.
7.
2007
Sewa
Asuransi
Iklan
Lain-lain
486.400.000
103.282.629
128.647.660
43.707.497
2.166.648.810
512.688.286
Rent
Insurance
Advertisement
Others
Jumlah
718.330.289
2.723.044.593
Total
7.
8.
PREPAID EXPENSES
2007
14.834.008.089
278.756.206
5.062.692.255
12.904.898.571
Jumlah
15.112.764.295
17.967.590.826
Total
PROPERTI INVESTASI
Pada tahun 2008, Perusahaan melakukan pembelian
aset tanah di Bekasi, Jawa Barat seluas 128.700 m2.
8.
INVESTMENT PROPERTIES
In 2008, the Company purchased of land in Bekasi,
West Java consisting of 128,700 square meters.
9.
9.
ASET TETAP
Saldo Awal/
Beginning
Balance
Pengurangan /
Reklasifikasi/
Disposals/
Reclassification
Saldo Akhir/
Ending Balance
Nilai tercatat
Hak atas tanah
Bangunan dan prasarana
Mesin dan peralatan
Kendaraan
Inventaris
16.767.733.473
34.262.900.127
315.227.127.011
21.991.959.757
26.007.144.115
23.125.512.075
104.760.913.257
4.228.637.502
1.632.149.826
4.897.319.435
1.694.276.110
-
16.767.733.473
57.388.412.202
415.090.720.833
24.526.321.149
27.639.293.941
Carrying amount
Landrights
Buildings and installation
Machinery and equipments
Vehicles
Office furniture and fixtures
Sub-jumlah
414.256.864.483
133.747.212.660
6.591.595.545
541.412.481.598
Sub-total
19.852.386.893
73.912.776.011
4.261.541.643
22.711.170.053
23.471.209.867
84.059.325.381
642.718.669
12.564.620.683
Construction in progress
Buildings
Machinery and equipments
Sub-total
93.765.162.904
26.972.711.696
107.530.535.248
13.207.339.352
508.022.027.387
160.719.924.356
114.122.130.793
554.619.820.950
Total
Accumulated depreciation
Buildings and installation
Machinery and equipments
Vehicles
Office furniture and fixtures
Akumulasi penyusutan
Bangunan dan prasarana
Mesin dan peralatan
Kendaraan
Inventaris
11.293.581.825
153.187.471.694
17.512.625.823
23.852.348.158
2.156.790.030
23.239.675.013
2.689.190.614
1.195.600.836
3.989.826.077
1.694.276.110
-
13.450.371.855
172.437.320.630
18.507.540.327
25.047.948.994
Jumlah
205.846.027.500
29.281.256.493
5.684.102.187
229.443.181.806
Total
Nilai Buku
302.175.999.887
325.176.639.144
2007
Penambahan /
Reklasifikasi /
Additions/
Reclassification
Saldo Awal/
Beginning
Balance
Pengurangan /
Reklasifikasi/
Disposals/
Reclassification
Saldo Akhir/
Ending Balance
Nilai tercatat
Hak atas tanah
Bangunan dan prasarana
Mesin dan peralatan
Kendaraan
Inventaris
16.767.733.473
37.473.658.832
302.898.763.850
20.228.598.042
24.630.374.007
3.564.568.789
22.165.152.431
2.616.430.645
1.399.285.325
6.775.327.494
9.836.789.270
853.068.930
22.515.217
16.767.733.473
34.262.900.127
315.227.127.011
21.991.959.757
26.007.144.115
Carrying amount
Landrights
Buildings and installation
Machinery and equipments
Vehicles
Office furniture and fixtures
Sub-jumlah
401.999.128.204
29.745.437.190
17.487.700.911
414.256.864.483
Sub-total
9.350.978.256
14.991.574.224
11.756.123.846
80.915.848.540
1.254.715.209
21.994.646.753
19.852.386.893
73.912.776.011
Construction in progress
Buildings
Machinery and equipments
Sub-total
24.342.552.480
92.671.972.386
23.249.361.962
93.765.162.904
426.341.680.684
122.417.409.576
40.737.062.873
508.022.027.387
Total
Akumulasi penyusutan
Bangunan dan prasarana
Mesin dan peralatan
Kendaraan
Inventaris
10.084.059.488
138.387.153.977
16.307.087.185
22.268.163.970
1.211.820.340
19.930.093.890
1.912.094.130
1.605.532.729
2.298.003
5.129.776.173
706.555.492
21.348.541
11.293.581.825
153.187.471.694
17.512.625.823
23.852.348.158
Accumulated depreciation
Buildings and installation
Machinery and equipments
Vehicles
Office furniture and fixtures
Jumlah
187.046.464.620
24.659.541.089
5.859.978.209
205.846.027.500
Total
Nilai Buku
239.295.216.064
302.175.999.887
2007
Beban pabrikasi
Beban usaha (lihat Catatan 21)
24.056.656.265
4.022.157.139
21.719.077.613
2.940.463.476
Manufacturing overhead
Operating expenses (see Note 21)
Jumlah
28.078.813.404
24.659.541.089
Total
Pengurangan
mesin
dan
peralatan
serta
akumulasi penyusutannya masing-masing sebesar
Rp 5.222.580.791 dan Rp 1.202.701.928 pada tahun
2007 merupakan reklasifikasi ke aset tidak digunakan
dalam usaha. Pada tahun 2008, aset tersebut telah
direklasifikasi ke mesin dan peralatan karena telah
digunakan.
2007
56.797.684.374
32.609.349.245
39.786.232.512
17.447.477.471
-
3.256.866.834
9.392.597.736
114.031.394.357
45.258.813.815
Total
2008
2007
Pihak ketiga
Pemasok dalam negeri
Pemasok luar negeri
58.010.343.392
23.850.777.992
38.018.790.229
25.801.667.111
Third parties
Local suppliers
Foreign suppliers
Jumlah
81.861.121.384
63.820.457.340
Total
2008
Belum jatuh tempo
Jatuh tempo
1 15 hari
Lebih dari 15 hari
Jumlah
c.
2007
44.164.766.211
41.802.192.824
3.600.631.820
34.095.723.353
5.235.438.785
16.782.825.731
Not due
Over due
1 15 days
Over 15 days
81.861.121.384
63.820.457.340
Total
c.
Rupiah
Dolar Amerika Serikat
Yen Jepang
Euro
17.416.469.000
48.562.304.561
15.839.484.500
42.863.323
20.684.881.329
32.348.736.235
10.786.839.776
-
Rupiah
United States Dollar
Japanese Yen
Euro
Jumlah
81.861.121.384
63.820.457.340
Total
2007
15.000.000.000
280.365.514
232.104.972
2.093.825.382
126.856.677
244.728.090
1.488.680.173
Jumlah
17.606.295.868
1.860.264.940
Total
2007
Pajak Penghasilan
Pasal 4 ayat (2)
Pasal 21
Pasal 22
Pasal 23
Pasal 25
Pasal 29 (lihat Catatan 23)
Pajak Pertambahan Nilai
193.756.600
942.329
16.156.040
356.696.712
3.675.768.566
34.126.000
97.958.732
515.592
5.400.329
408.528.991
37.751.422
2.470.373.486
Income Taxes
Article 4 (2)
Article 21
Article 22
Article 23
Article 25
Article 29 (see Note 23)
Value Added Tax
Jumlah
4.243.320.247
3.054.654.552
Total
2007
1.150.032.259
534.473.173
532.922.048
400.253.477
815.923.667
649.634.020
148.960.149
349.866.120
428.766.530
18.794.205
Jumlah
3.433.604.624
1.596.021.024
Total
2008
2007
4.349.248.221
3.815.050.945
1.891.287.300
1.512.103.253
Jumlah
6.240.535.521
5.327.154.198
Total
Pemegang Saham
PT Shindo Tiara Tunggal
Shindo Sumidomo
Masyarakat (di bawah 5 %)
Jumlah
Persentase
Kepemilikan/
Percentage
of Ownership
Jumlah/
Amount
Shareholders
743.600.500
160.000
566.239.500
56,76
0,02
43,22
74.360.050.000
16.000.000
56.623.950.000
1.310.000.000
100,00
131.000.000.000
Total
2007
Jumlah Saham
Ditempatkan dan
Disetor Penuh (lembar) /
Number of shares
Issued and
Fully Paid (shares)
Pemegang Saham
PT Shindo Tiara Tunggal
Shindo Sumidomo
Mariati
Masyarakat (di bawah 5 %)
Jumlah
Persentase
Kepemilikan/
Percentage
of Ownership
60,39
6,50
6,01
27,10
79.105.000.000
8.518.600.000
7.877.200.000
35.499.200.000
1.310.000.000
100,00
131.000.000.000
Total
PENILAIAN
Shareholders
791.050.000
85.186.000
78.772.000
354.992.000
18. SELISIH
TETAP
Jumlah/
Amount
KEMBALI
ASET
Jumlah - Bersih
623.156.845.536
13.057.977.784
11.813.942.797 )
2007
624.400.880.523
Total Net
2008
Jumlah
Local
Eksport
Sales return and discount
600.330.316.829
604.265.030.531
11.179.987.446
15.114.701.148 )
2007
402.258.575.971
414.623.956.756
111.071.057.993
99.002.142.347
PT Semestanustra Distrindo
(see Note 26)
PT Wicaksana Overseas
International Tbk
513.329.633.964
513.626.099.103
Total
2007
Pemakaian bahan
Tenaga kerja langsung
Biaya pabrikasi
432.802.432.088
47.014.178.068
73.524.503.511
405.995.370.789
41.593.554.823
70.934.953.050
Material used
Direct labor
Manufacturing overhead
553.341.113.667
518.523.878.662
4.524.856.169
7.764.378.024 )
550.101.591.812
11.771.253.407
28.100.698.688 )
533.772.146.531
4.070.009.154
4.524.856.169 )
518.069.031.647
9.869.886.555
11.771.253.407 )
516.167.664.795
Work in process
At beginning of year
At end of year
Cost of Goods Manufactured
Finished goods
At beginning of year
At end of year
Cost of Goods Sold
2008
PT Cita Rasa Sukses
PT Smart Corporation
PT Sari Alam Usaha Indonesia
Eastern Pearl Flour Mills
Jumlah
2007
81.590.740.825
39.522.020.733
-
43.110.438.418
38.937.546.665
56.455.369.367
33.432.696.436
121.112.761.558
171.936.050.886
Total
Penjualan
Pengangkutan
Promosi dan iklan
Gaji dan tunjangan
Penyusutan (lihat Catatan 9)
Pemeliharaan dan perbaikan
Perijinan
Perjalanan dinas
15.921.139.145
11.035.295.572
3.886.976.579
1.130.664.657
716.964.248
679.572.549
576.117.241
16.129.747.228
10.636.621.979
3.473.090.421
1.129.391.691
717.270.090
490.884.916
206.691.186
472.579.621
339.146.500
354.295.405
516.907.693
390.642.252
1.192.079.068
Selling
Freight
Promotion and advertising
Salaries and benefits
Depreciation (see Note 9)
Repairs and maintenance
License
Traveling
Water, electricity, telephone
and telex
Trainning and education
Others
Sub-jumlah
35.112.751.517
34.883.326.524
Sub-total
13.409.306.239
2.891.492.482
2.454.532.007
12.553.463.118
1.811.071.785
-
1.192.617.273
962.952.826
915.652.695
715.406.283
700.439.046
571.772.061
519.554.525
363.297.113
221.357.671
1.428.263.220
1.197.180.175
884.556.858
934.426.226
120.360.713
404.597.774
766.904.893
600.008.048
290.854.858
189.459.809
2.379.112.892
Sub-jumlah
26.346.643.441
22.131.997.149
Sub-total
Jumlah
61.459.394.958
57.015.323.673
Total
Jumlah
568.397.292
199.500.000
151.450.000
504.842.980 )
1.189.659.149
1.604.163.461
2007
(
(
2008
Jumlah
632.330.543 )
Total
Sales of scraps
Rent of building
Rent of vehicles
Tax expenses
Others
Kini
Tangguhan
315.072.309
180.000.000
665.100.000
2.079.899.466 )
287.396.614
2007
1.175.290.100 )
2.314.145.343
(
(
7.286.915.300 )
375.400.770 )
Current
Deferred
1.138.855.243
7.662.316.070 )
Total
Pajak kini
Current Tax
2008
Laba sebelum taksiran
penghasilan (beban) pajak
Beda waktu:
Penyusutan
Imbalan kerja
Realisasi pembayaran
imbalan kerja
3.677.640.730
1.292.092.010 )
915.652.695
1.982.255.903 )
934.426.226
381.455.419 )
203.506.223 )
23.257.083.250
Beda tetap:
Sumbangan
Jumlah
2007
853.441.376
165.148.563
74.524.055 )
28.038.320 )
199.500.000 )
504.842.980
-
365.076.003
(
(
182.958.859 )
180.000.000 )
2.081.312.576
93.725.819
298.327.247
1.090.968.202
Total
3.975.967.977
24.348.051.452
Taxable Income
2007
5.000.000
7.500.000
1.162.790.100
-
5.000.000
7.500.000
7.274.415.300
Jumlah
1.175.290.100
7.286.915.300
Total
1.185.794.066
4.228.500
4.384.025.102
3.006.284.754
270.000
4.242.609.124
Jumlah
5.574.047.668
7.249.163.878
Total
4.398.757.568 )
37.751.422
Pajak Tangguhan
Deferred Tax
2008
Penghasilan (beban) pajak tangguhan
Penyusutan
(
387.627.603 )
Imbalan kerja
160.259.231
Dampak perubahan tarif pajak
2.541.513.715
Jumlah penghasilan (beban) pajak
tangguhan
2.314.145.343
2007
(
2008
2007
Kewajiban pajak
tangguhan - bersih
37.895.337.356 )
35.581.191.997 )
162.770.281
2008
2007
3.677.640.000
23.257.083.000
5.000.000
7.500.000
1.073.292.000
-
5.000.000
7.500.000
6.947.124.900
Jumlah
1.085.792.000
6.959.624.900
Total
8.411.496 )
59.850.000 )
151.452.894
22.357.217 )
2.541.513.715 )
109.522.800
28.117.688
-
1.138.855.243 )
7.662.316.070
256.032.291
54.000.000 )
624.393.772
Pajak
PPh pasal 4 (2)
PPh pasal 4 (2)
PPh pasal 23
PPh pasal 25/29
PPN
PPN
PPN
PPN
PPh pasal 4 (2)
Jumlah
Tahun/Year
2005
2005
2005
2005
2005
2005
2005
2005
2005
Nomor/Number
SKPKB 00025/240/05/054/07
STP 00001/140/05/054/07
SKPKB 00076/203/05/054/07
SKPLB 00093/406/05/054/07
SKPKB 00032/237/05/054/07
STP 00011/137/05/054/07
SKPKB 00067/207/05/054/07
STP 00025/107/05/054/07
STP 00003/140/05/054/07
Tanggal/Date
26 Maret 2007
26 Maret 2007
26 Maret 2007
26 Maret 2007
26 Maret 2007
26 Maret 2007
26 Maret 2007
26 Maret 2007
02 April 2007
Jumlah/Amount
(
(
(
(
(
(
(
(
17.413.142 )
8.755.200 )
73.287.955 )
5.075.201.617
487.787.422 )
75.044.219 )
12.616.808 )
1.289.622 )
7.346.000 )
4.391.661.249
Taxes
Income tax article 4 (2)
Income tax article 4 (2)
Income tax article 23
Income tax article 25/29
Value - added tax
Value added tax
Value added tax
Value added tax
Income tax article 4 (2)
Total
4.816.495.973
15.594.767.180
1.310.000.000
1.310.000.000
Net Income
Weighted average number of
shares
3,68
11,90
2008
2007
Tingkat diskonto
Tingkat kenaikan gaji
Tingkat mortalitas
Usia pensiun
12%
8%
TMI-II 1999
55 tahun
10%
8%
TMI-II 1999
55 years
Kewajiban
karyawan
diestimasi
atas
imbalan
kerja
2008
Nilai kini kewajiban
imbalan pasti
Biaya jasa lampau yang
tidak diakui
(
Kerugian aktuarial yang tidak
diakui
Nilai bersih kewajiban
yang diakui dalam neraca
2007
4.823.478.784
1.098.045.827 )
4.408.222.840
(
580.216.857
4.349.248.221
3.815.050.945
2007
318.014.879
528.986.740
1.173.388.752 )
623.815.264
Discount rate
Annual rate of increase in salary
Mortality rate
Retirement age
75.343.086
6.692.010 )
915.652.695
2008
3.815.050.945
4.349.248.221
915.652.695
381.455.419 )
75.343.086
-
934.426.226
423.245.906
435.837.234
2007
3.084.130.942
934.426.226
203.506.223 )
3.815.050.945
Beginning balance
26. SIGNIFICANT
BALANCES
AND
TRANSACTIONS WITH RELATED PARTIES
Nature of Relationship
dan
PT Benteng Sejahtera
PT Saribumi Alam Indonesia
PT Semestanustra Distrindo
PT Siantar Tiara
PT Benteng Sejahtera
PT Saribumi Alam Indonesia
PT Semestanustra Distrindo
PT Siantar Tiara
yang
PT Siantar Tama
PT Saribumi Alam Indonesia
680.821.517
285.682.500
PT Siantar Tama
PT Saribumi Alam Indonesia
Jumlah
966.504.017
Total
d.
e.
f.
g.
h.
i.
27. IKATAN
Pada tahun 1995, Perusahaan mengadakan perjanjian
dengan PT Semestanustra Distrindo (pihak yang
mempunyai hubungan istimewa) dan PT Wicaksana
Overseas International Tbk, di mana perusahaanperusahaan tersebut ditunjuk sebagai distributor
untuk memasarkan hasil produksi Perusahaan. Atas
penunjukan tersebut PT Semestanustra Distrindo
diharuskan membayar uang jaminan sebesar
Rp 1.500.000.000 (lihat Catatan 15 dan 26).
Perjanjian ini dapat diperpanjang secara otomatis.
27. COMMITMENT
In 1995, the Company entered into an agreement with
PT Semestanustra Distrindo (a related party) and
PT Wicaksana Overseas International Tbk, where in
both companies was appointed as distributors to
market the Company's product. Based on agreement,
PT Semestanustra Distrindo should pay guarantee
deposit amounting to Rp 1,500,000,000 (see Notes 15
and 26). This agreement automatically renewable.
US$
US$
37.503
262.435
410.657.039
2.873.660.622
US$
10.008
109.587.600
Assets
Cash and banks
Trade receivables third parties
Other receivables employee
receivable
3.393.905.261
Total Assets
Jumlah Aset
Kewajiban
Hutang usaha pihak ketiga
US$
JPY
EUR
US$
4.434.913
130.656.475
2.777
35.734
48.562.304.561
15.839.484.500
42.863.323
391.287.300
Liabilities
Trade payables third parties
Other non current liabilities
Jumlah Kewajiban
64.835.939.684
Total Liabilities
Kewajiban - bersih
61.442.034.423
Liabilities net
Rupiah
US$
US$
107.550
269.682
1.013.010.812
2.540.139.091
US$
38.700
364.515.300
Assets
Cash and banks
Trade receivables third parties
Other receivables
employee receivable
3.917.665.203
Total Assets
Jumlah aset
Kewajiban
Hutang usaha pihak ketiga
US$
JPY
3.434.413
129.856.475
32.348.736.235
10.786.839.776
Liabilities
Trade payables third parties
Jumlah Kewajiban
43.135.576.011
Total Liabilities
Kewajiban - bersih
39.217.910.808
Liabilities net
2008
2007
11.179.987.446
589.150.329.383
Information based on
geographical segment
Net-sales:
Export
Domestic
Jumlah
600.330.316.829
Total
624.400.880.523
611.595.852.476
12.805.028.047
574.426.669.143
25.903.647.686
Jumlah
624.400.880.523
600.330.316.829
Total
521.467.130.039
12.305.016.492
493.245.165.881
22.922.498.914
Jumlah
533.772.146.531
516.167.664.795
Total
Laba usaha
Manufaktur
Lain-lain (non produk)
Beban usaha
Jumlah
90.128.722.437
500.011.555
61.459.394.958 )
29.169.339.034
81.181.503.262
2.981.148.772
57.015.323.673 )
27.147.328.361
31. COMPLETION
STATEMENTS
Total
OF
THE
FINANCIAL