Golden Enterprise

Golden Enterprise Inc And Subsidiary
Consolidated balance sheet

As of May 31, 2013 and June 1, 2012
Notes
2013
2012
ASSETS
CURRENT ASSETS
Cash and cash equivalent
Account receivables - net
Inventories
Prepaid expense
Accrued income taxes
Deferred income taxes
Total Current Assets
PROPERTY PLANT EQUIPMENT
Land
Buildings
Machinery and equipment
Transportation equipment
Accm. Depreciation
Total Property Plant Equipment
OTHER ASSETS
Cash surrender value of life insurance
Other
Total Other Assets
JUMLAH ASET
Lihat Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian

yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
757,111
10,459,706
4,955,813
1,554,737
596,267
18,323,635
1,893,816
10,566,073
5,156,798
1,754,874
59,894
615,182
20,046,637
2,769,499
18,793,928
64,749,661
6,709,355
(65,927,389)
27,095,054
###
18,323,373
61,247,920
6,944,931
(62,788,133)
26,497,590
695,761
1,642,030
2,337,791
758,667
1,450,732
2,209,399
47,756,480
48,753,626

Consolidated balance sheet
Catatan/
Notes
31 Desember
2013
31 Desember
2012
LIABILITAS DAN EKUITAS

LIABILITAS LANCAR
Checks outstanding in excess of bank balance
Account Payable
Current Portion of long term debt
Line of credit outstanding
Accrued Income tax
Other Accrued expenses
Salary continuation plan
Jumlah Liabilitas Lancar
LIABILITAS TIDAK LANCAR
Note payable bank, non current
Salary continuation plan
Deffered income tax
Jumlah Liabilitas Tidak Lancar
EKUITAS
Capital stock
Additional paid in capital
RE
Treasury shares
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
1,442,915
4,809,066
392,850
1,725,289
53,475
5,427,017
196,649
14,047,261
1,710,417
6,025,465
357,921
1,293,698
4,472,079
181,578
14,041,158
5,314,213
1,032,810
3,304,451
9,651,474
5,707,062
1,097,655
3,509,305
10,314,022
9,219,195
6,497,954
19,273,214
(10,932,619)
24,057,744
###
###
19,607,056
(10,925,759)
24,398,446
47,756,479

48,753,626

Consolidated Income Statement
Catatan/
Notes
PENDAPATAN
Harga Pokok Penjualan

gross margin
Selling, general and administration expenses
operating income
2013
2012
137,344,716
136,185,657
70,787,427
66,557,289
70,642,277
65,543,380
64,233,593
64,233,593
61,591,496
61,591,496
2,323,696
3,951,884
Other (expenses) income

Gain on sale of assets
Interest expense
other income
61,040
(311,098)
102,917
(147,141)
162,876
(282,784)
113,873
(6,035)
Income before taxes
2,176,555
3,945,849
taxes
1,042,518
1,738,226
Net income
1,134,037
2,207,623
PENDAPATAN KOMPREHENSIF LAIN
JUMLAH LABA KOMPREHENSIF
1,134,037

2,207,623

Consolidated Statements of Cash Flows
2013
2012
Cash flows from operating activites

Net Income
Adjustment to reconcile net income to net cash provided by operating activites
Depreciation
Penyusutan
Deferred income taxes
Gain on sale of property and equipment
1,134,037
2,207,623
3,538,740
(185,939)
(61,040)
3,303,353
557,576
(162,876)
106,367
200,985
200,137
62,906
(191,298)
(1,216,399)
954,938
(49,774)
113,369
(345,853)
(161,169)
48,956
176,177
(151,239)
(297,983)
(132,524)
(100,324)
805,573
4,607,029
5,747,290
(4,149,678)
74,514
(4,075,164)
(5,214,408)
222,755
(4,991,653)
38,361,200
(38,287,529)
(267,502)
(6,860)
(1,467,879)
(1,668,570)
36,639,753
(37,468,412)
712,031
(1,466,831)
(1,583,459)
(1,136,705.00)
(827,822)
1,893,816
2,721,638
757,111
1,893,816
Changes in :
Account receivables
Piutang Usaha
- net
Inventories
Prepaid expense
Piutang Lain-lain
Cash surrender value of life insurance
Other assets - other
Account Payable
Accrued expenses
salary continuation plan
accrued income taxes
Net cash provided by operating activites
Cash flows from investing activites
Purchase of property, plant and equipment
Proceeds from sale of property, plant and equipment
Net cash used in investing activites
Cash flows from financing activites
Debt proceeds
Debt repayments
Changes in checks outstanding in excess of bank balances
Purchase of treasury shares
Cash dividends paid
Net cash (used in) provided by fiancing activites
Net Decrease In Cash And Cash Equivalents
Cash and cash equivalents at beginning of th year
Cash and cash equivalents at end of th year
Lihat Catatan atas Laporan Keuangan Konsolidasi yang merupakan bagian

yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan.

Consolidated Statements Of Changes In Stockholder's Equity
Stock
Capital
Retained earnings
Treasury shares
Equity
Balance - June 3, 2011
9,219,195
6,497,954
18,866,264
(10,925,759)
23,657,654
Net Income 2012

Cash devidens paid
Balance - June 1, 2012
9,219,195
6,497,954
2,207,623
(1,466,831)
19,607,056
(10,925,759)
2,207,623
(1,466,831)
24,398,446
Net Income - 2013

Cash devidens paid
Treasury shares purchased
Saldo per 31 Desember 2015
9,219,195
6,497,954
1,134,037
(1,467,879)
###
19,273,214
(6,860)
(10,932,619)
1,134,037
(1,467,879)
(6,860)
24,057,744

Analisis
h
Sesungguhnya depresiasi pada aset tetap tidak mengenarate cash pada golden enterprise. Hal ini kareana menurut IAS 7 Par 20 (b)" dalam metode
tidak langsung, arus kas neto dari aktivitas operasi ditentukan dengan menyesuaikan laba atau laba rugi neto dari dampak : "pos non kas seperti
penyusutan, provisi, pajak tangguhan, keuntungandan kerugian valuta asing yang belum direalisasi, serta lab aentitas asosiasi yang belum
didistribusikan : dari pernyataan diatas dapat menjawab bahwa penyusutan tidak menghasilkan uang tunai. akun penyusutan merupakan pos nonkas
seperti yang diterangkan di IAS7. Kemudian menurut pengguannya, penyusutan merupakan cadangan yang nanyinya digunakan untuk membeli aset
baru untuk menggantikan aset lama yang sudah tidak produktif
Comment on the nature of the difference between net income and cash from operation in each year naturnya dalam income statement menyajian
seluruh beban yang terjadi didalam perusahaan baik beban yang berasal dari pengeluaran kas ataupun pengurangan aset. sedangkan didalam lapoan
arus kas hanya meyajikan beban yang berkaitan dengan pengeluaran kas dan bank yang dibagi menjadi 3 bagian yaitu operasi, investasi dan
pendanaan.
Apabila dilihat dari laporan arus kas 3 tahun terakhir pada dasarnya perusahaan telah meningkatkan produksinya. Hal ini dilihat dari peningkatkan
pendapatannya, namun apbila dilihat dari aktivitas operasi terjadi penurunan yang cukup signifikan dibandingkan tahun lalu, hal ini karena Perusahaan
menggunakan kasnya untuk membayar utang serta walaupun pendapatan naik namun net income perusahan turun karena terdapat kenaikan biaya
penjualan dan administrasi. sedangkan untuk aktivitas investasi kas yang digunakan untuk membeli aset dibandingkan dengan tahun lalu telah
menurun dan untuk aktivitas pendanaannya terdapat peningkatan dimana Perusahaan menambah utang bank namun untuk mengcover utang bank
lainnya. sehingga tidak berpengaruh singnifikan atas penambahan modal perusahaan.
Apabila dilihat dari cash flow tahun 2013 dan tahun 2012 yang selalu menurun, keputusan manajemen untuk spend sebanyak $5.000.000 didalam PPE
bukan keputusan yang baik karena terlihat dari cash akhir tahun yang semakin menurun selain itu Perusahaan selalu menambah utang bank dan
menggunakan hasilnya untuk pembayran utang lain. spend PPE juga bukan pilihan yang baik karena, pada dasarnya penjualan atau pendapatan
Perusahaan thun 2013 dan 2012 telah meningkat hanya saja seharusnya Perusahan lebih konsen terhadap biaya penjualan dan admnistrasi yang
meningkat dengan persentase yang tidak sebanding sehigga perusahaan tidak mendapatkan dampak yang positif terhadap kenaikan pendapatan
perusahaan karena secara net income menjadi menurun dari tahun 2013 ke 2012.
PT Abumas Albindo
Adjusment Audit
AS Desember 31, 2015
No.
Account
ok
1 BM JKT - EURO
Realized Foreign Exchange Loss/Gain Bank
ok
2 Current Account Hempart Indonesia

Utang pihak berelasi
ok
3 Advance - Contractor (IDR)

Ticket Domestic
ok
4 Advance - Staff Abumas (IDR)

Ticket Domestic
ok
5 Bid/ Performance Bond

Unrealized Gain/Loss AR
ok
6 Account Receivable
Photocopy & Printing
ok
7 Depr. Exp - Building & Structure

Acc. Depr. - Building & Structure
ok
8 Off. Eq. - Cost

Depr. Exp - Off. Eq.
ok
9 A/P BPJS Kesehatan

Salary Staff
ok
10 A/P BPJS Kesehatan

Salary Staff
ok
11 Realized Foreign Exchange Loss/Gain Bank

Bank Loans
ok
12 Prepaid WHT 23
13 Off. Eq. - Cost

14 Depr. Exp - Off. Eq.
Acc. Depr. - Off. Eq.
ok
15 Beban penghapusan piutang

Account receivable
ok
16 Recharge Items
Company Advance Ace Winches
ok
17 Counter Guarentee
ok
18 Recharge Items
Deposit
OK
19 Bank Charges
Temporary Account
ok
20 Recharge Items
VAT Input
Other Income
OK
21 VAT Input
Recharge Items
OK
22 VAT Output - PSC

Other Expenses
VAT PSC- faktur pajak
OK
23 VAT Output - Overseas TO BE PAID

VAT Input
ok
24 Post Employee Benefit

Employee Benefit Liability
25 Beban Penghapusan piutang tak tertagih
Receivable Recharge Item - Ormat
26 Mission Exp - Local
Advance - Management (IDR)
27 A/P Jamsostek
28 Piutang pemegang saham
Modal di setor
29 Beban pajak tahun berjalan

Prepaid tax PPH 22
Prepaid tax PPH 23
Prepaid tax PPH 25
Utang pph 29
Debit
Credit
96,511
96,511
30,000,000
30,000,000
500,000
500,000
3,250,000
3,250,000
396,426,029
396,426,029
89,800
89,800
8,426,800
8,426,800
7,826,515
7,826,515
2,774,100
2,774,100
77,685
77,685
175,903,784
175,903,784
16,435
16,435
8,100,000
8,100,000
1,080,000
1,080,000
257,308,052
257,308,052
24,413,000
24,413,000
826,463,837
826,463,837
22,615,000
22,615,000
21,501,150
21,501,150
47,967,891
2,655,207
50,623,098
3,300,135
3,300,135
50,335,831
82
50,335,913
40,758,326
40,758,326
465,052,856
465,052,856
12,102,903
12,102,903
77,305,466
77,305,466
7,743,869
7,743,869
1,007,000,000
1,007,000,000
781,767,678
47,311,000
449,264,595
280,370,384
4,821,699
ADJUSTMENT SUDAH DIMASUKKAN SAMPAI NO.22

Notes
Keuntungan selisih kurs. Dapat dilihat pada kertas kerja C.1.2
Reclass piutang yang saldonya minus dan saldo atas transaksi intercompany. Dapat dilihat pada kertas
kerja N3.1 dan N3.2
Advance tahun lalu yang sudah dihapuskan ternyata dibayarkan di tahun 2015
Advance tahun lalu yang sudah dihapuskan ternyata dibayarkan di tahun 2015
Adjustment karena selisih kurs bid performance bond. Dapat dilihat pada kertas kerja J.1
Penyesuaian AR yang nominalnya minus dapat dilihat pada kertas kerja E
Berdasarkan perhitungan test akumulasi yang dilakukan auditor, perusahaan mencatat kelebihan
akumulasi. Dapat dilihat pada kertas kerja K.1
Berdasarkan perhitungan test akumulasi yang dilakukan auditor, perusahaan mencatat kelebihan
akumulasi. Dapat dilihat pada kertas kerja K.1
Client Adjustment karena kelebihan catat utang, dan telah dilakukan tes subsequent BPJS dapat dilihat
pada kertas kerja N2. (dokument subsequent terlampir)
Setelah dilakukan subsequent dan dilihat ke dokumen pendukung terdapat selisih dan perusahaan
mencatat kelebihan utang Jamsostek
Revaluasi bank loan. Kertas kerja dapat dilihat pada kertas kerja N4.1
Berdasarkan rekonsiliasi dari bukti potong PPh 23 perusahaan kurang catat prepaid PPH 23. Hal ini
dapat dilihat pada kertas kerja I.2
Salah catat jurnal ke UD Setia kawan, yang seharusnya adalah pembelian penambahan aset di
balikpapan (hardcopy terlampir)
Beban depresiasi dan akumulasi penambahan aset atas adj. no. 12 yang belum dicatat oleh perusahaan
Penghapusan piutang tidak tertagih karena BUT Niko sudah bangkrut
sesuai dengan nature dari transkasi maka dilakukan Reclass advance ace winches digabung ke recharge
item dan ada penambahan di 2016. dilakukan subsequent di 2016. kertas kerja G1
Selisih karna revaluasi kurs. Dapat dilihat pada kerts kerja N4.2
Reclass karena deposit atas ace winches. Kertas kerja ref ke E.1.2
Berdasarkan diskus dengan klien temporary account merupakan transaksi atas setor jam yang tidak
dapat direalisasikan sehingga langsung dibebankan. Dapat dilihat pada kertas kerja E1.2
Adjustment karena kurang catat accrued , dan telah divouching invoicenya di 2016. Dapat dilihat pada
kertas kerja E1.1 dan I.4 atas invoice AAP 867
Akrual ppn masukkan dimana Perusahaan mencatat recharges item termasuk dengan ppn nya sehinga
harus direklas. Dapat dilihat pada kertas kerja E1.1 dan I.4. invoice 868
Reklasifikasi nett off untuk kebutuhan reporting
Nett off PPN keluaran dan input. Telah di lakukan rekonsiliasi namun memang terdapat selisih antara
yang diakui Perusahaan dan SPT hal ini karena SPT belum dilakukan pembetulan. Dapat dilihat kertas
kerja I.4. I.5, I.6
Penghapusan piutang karena merupakan saldo awal dari tahun 2014 dan tidak dapat tertagih
Adjustment client atas expense advance management IDR, yang sudah di settle di tahun 2015. dapat
dilihat pada kertas keja G.4
Penghapusan utang jamsostek atas saldo awal yang berasal dari tahun 2014
Kenaikan modal disetor sesuai dengan akta No. 1 tanggal 17 April 2015. Notaris Muhammad Syaiful
Azhar. Sesuai dengan modal dasar Perusahan
PT Abumas Albindo
Rincian F1
As September 30, 2015
Control check with F2
(0)
Saldo
NO ACCOUNT
DESCRIPTION
WP Reff
PT AA
31-Dec-15
01.1101101
01.1101102
01.1101109
CASH & BANK

CASH
IDR
Petty Cash - Bpn
Petty Cash - Jkt
Cash In Transit
01.1101103
USD
Petty Cash USD - Jkt
01.1102102
01.1102204
BANK
IDR
BM JKT - IDR
BM BPN - IDR
105,712,171
2,297,126
01.1102101
USD
BM JKT - USD
5,969,217,969
01.1102103
EURO
BM JKT - EURO
4,472,793,870
01.1101108
DEPOSIT
Deposit
TOTAL CASH IN BANK
NO
1,785,492
33,199,969
10,585,006,597
PT Abumas Albindo
Rincian F1
(0)
Saldo
NO ACCOUNT
DESCRIPTION
WP Reff
PT AA
31-Dec-15
01.1103100
01.1106101
ACCOUNT RECEIVABLE
But Niko Resources (South East Ganal I) Limited
But Chevron Rapak Ltd
But Chevron Ganal, Ltd
But Chevron Makassar Ltd
Gunanusa Utama Fabricators, Pt
Kewayan Nusantara, Pt
Ormat Inc Manila Branch
Premier Oil Natuna Sea B.V.
Total E&P Indonesie
Gearindo Perkasa, PT
Sorik Merapi Geotermal Power, PT
Wild Well Control Inc
Others Receivable
Receivable Recharge Item - Ormat
NO
E
257,308,052
2,708,759,202
18,455,682
27,051,200
502,593,235
27,100,691
(89,800)
12,102,903
TOTAL ACCOUNT RECEIVABLE
3,553,281,165
Allowance for doubful account (AFDA)
TOTAL PENYISIHAN PIUTANG TIDAK TERTAGIH
01.1106102
Others Receivable
Recharge Items
01.1406100
Temporary Account
3,553,281,165
E1
66,596,147
21,501,150
TOTAL OTHERS RECEIVABLE

Current Account
88,097,297
E2
16
18
20
PT Abumas Albindo
Rincian F1
(0)
Saldo
NO ACCOUNT
DESCRIPTION
WP Reff
PT AA
31-Dec-15
01.1105102
01.1105106
01.1105110
01.1105111
01.1105112
01.1105113
01.1105114
01.1105115
Intercompany Receivable Ace Inspection Services

Intercompany Receivable Sandi Landar Murni
Current Account Abumas Albindo
Current Account Abumas International
Current Account Ace Inspection
Current Account Hempart Indonesia
Current Account Kewayan Nusantara
Current Account Tulang Bawang
(30,000,000)
TOTAL CURRENT ACCOUNT
01.1202103
01.1202105
01.1203102
01.1203104
01.1203105
01.1203108
01.1203109
01.1204101
01.1204102
01.1204103
01.1204202
UANG MUKA
Prepaid Insurance
Prepaid Expenses Principal
Company Advance - WWCI
Advance - Emmy
Company Advance Ace Winches
Company Advance - METROL
Advance Company - KWN
Advance - Contractor (IDR)
Advance - Staff Abumas (IDR)
Advance - Management (USD)
PREPAID TAX
Prepaid WHT 22
Prepaid WHT 23
Prepaid WHT 25
VAT Input
(30,000,000)
24,413,000
190,187,117
(500,000)
189,284,862
(3,250,000)
TOTAL PREPAID EXPENSES
01.1201101
01.1201102
01.1201103
01.1201104
NO
3
4
400,134,979
I
47,311,000
449,248,160
280,370,384
29,078,420,370
12
20
21
PT Abumas Albindo
Rincian F1
(0)
Saldo
NO ACCOUNT
DESCRIPTION
WP Reff
PT AA
31-Dec-15
01.1201105
01.1201111

Prepaid Wht 21
50,335,913
TOTAL PREPAID TAX 29
29,905,685,827
TOTAL CURRENT ASSETS
44,502,205,865
NO
PT Abumas Albindo
Rincian F1
(0)
Saldo
NO ACCOUNT
WP Reff
DESCRIPTION
PT AA
31-Dec-15
01.1301100
01.1302101
01.1304101
01.1305101
01.1308101
ASET TETAP
HARGA PEROLEHAN
Land
Building & Structure - Cost
Furn. & Fixtures - Cost
Off. Eq. - Cost
Transport. Eq. - Cost
K
4,778,600,000
2,663,175,500
37,945,334
787,259,993
1,563,052,000
TOTAL FIXED ASSETS
01.1302102
01.1304102
01.1305102
01.1308102
ACC. DEPRESIASI
Acc. Depr. - Furn. & Fixtures
Acc. Depr. - Transportation Eq.
K
(618,613,466)
(37,139,798)
(706,823,186)
(1,367,069,601)
(2,729,646,051)
TOTAL FIXED ASSETS
7,100,386,776
ASET TIDAK LANCAR LAIN-LAIN

Bid/ Performance Bond
Due from Shareholder
Deposit
J
1,038,986,941
1,929,400,000
2,022,615,000
TOTAL ACC. DEPRESIASI

TOTAL ASSETS
Materiality 10%
TE 1%
13
9,830,032,827
01.1106103
01.1104100
01.1101108
NO
4,991,001,941
56,593,594,582
1,664,909,307
16,649,093
5
28
DETAIL
F1
(0)
PAJE / PRJE / CAJE
DR
NO
CR
Saldo
Saldo
PT AA
PT AA
31-Dec-15
31-Dec-14
1,785,492
33,199,969
GL
22,648,716
33,857,627
-
PY
PY
PY
96,511
105,712,171
2,297,126
1,406,214,777
16,657,042
PY
PY
5,969,217,969
18,208,510,045
PY
4,472,890,381
17,433,020,958
PY
10,585,103,108
PY
37,120,909,165
PY
DETAIL
F1
(0)
PAJE / PRJE / CAJE
DR
NO
CR
15
257,308,052
25
12,102,903
89,800
Saldo
Saldo
PT AA
PT AA
31-Dec-15
31-Dec-14
(0)
2,708,759,202
18,455,682
27,051,200
502,593,235
27,100,691
3,283,960,010
GL
240,984,433
1,608,313,562
902,229,934
16,806,440
2,606,854,563
325,351,041
10,914,110
318,004,827
10,528,884,747
(89,372)
(89,372)
16,558,254,285
PY
3,283,960,010
24,413,000
22,615,000
47,967,891
27,415,879,225
PY
21
3,300,135
158,291,903
PY
19
21,501,150
PY
158,291,903
PY
DETAIL
F1
(0)
PAJE / PRJE / CAJE
DR
NO
CR
Saldo
Saldo
PT AA
PT AA
31-Dec-15
30,000,000
24,413,000
500,000
26
77,305,466
3,250,000
16,435
2,655,207
3,300,135
29
29
29
23
47,311,000
449,264,595
280,370,384
40,758,326
GL
31-Dec-14
16
PY
PY
190,187,117
111,979,396
-
109,248,905
61,125,807
-
302,166,513
170,374,712
PY
29,043,617,386
27,088,424,429
PY
PY
PY
PY
PY
PY
PY
PY
PY
PY
PY
DETAIL
F1
(0)
PAJE / PRJE / CAJE
DR
NO
CR
22
50,335,913
Saldo
Saldo
PT AA
PT AA
31-Dec-15
GL
31-Dec-14
PY
29,043,617,386
27,088,424,429
PY
43,373,138,919
80,937,962,591
PY
DETAIL
F1
(0)
PAJE / PRJE / CAJE
DR
NO
CR
8,100,000
7,826,515
8,426,800
14
1,080,000
396,426,029
1,007,000,000
18
22,615,000
Saldo
Saldo
PT AA
PT AA
31-Dec-15
31-Dec-14
GL
4,778,600,000
2,663,175,500
37,945,334
795,359,993
1,563,052,000
4,778,600,000
2,663,175,500
37,945,334
771,489,993
1,563,052,000
PY
PY
PY
PY
PY
9,838,132,827
9,814,262,827
PY
(627,040,266)
(37,139,798)
(700,076,671)
(1,367,069,601)
(493,881,491)
(35,823,998)
(637,537,997)
(1,297,707,801)
(2,731,326,336)
(2,464,951,287)
PY
7,106,806,491
7,349,311,540
PY
1,435,412,970
2,936,400,000
2,000,000,000
2,405,647,086
1,929,400,000
2,000,000,000
PY
6,371,812,970
56,851,758,380
6,335,047,086
94,622,321,217
94,622,321,217
-
PT Abumas Albindo
Rincian F2
0
Saldo
No Account
DESCRIPTION
WP Reff
PT AA
31-Dec-15
NO
01.2101101
01.2101103
01.2101104
CURRENT LIABILITIES
Account Payable
A/P-Supplier/Vendors/Contractor
A/P Personal Salary Payable
A/P Jamsostek
3,750,571,779
18,087,095
TOTAL ACCOUNT PAYABLE
04.2101105
OTHERS LIABILITIES
3,768,658,874
N1
3,317,965,177
TOTAL EMPLOYEE BENEFIT LIABILITIES
01.2101106
ACCURED LIABILITIES
A/P BPJS Kesehatan
3,317,965,177
N2
6,319,285
TOTAL ACCURED LIABILITIES
01.2203201
9
10
6,319,285
BANK LOANS
Bank Loans- Short Term
TOTAL HUTANG BANK
01.2103101
01.2103102
01.2103104
01.2103105
01.2103106
01.2103107
01.2103108
27
HUTANG PAJAK
PPh Art. 21 Payable
PPh Art. 23 Payable
PPh Art. 25 Payable
PPh Art. 29 Payable
VAT Output - PSC
VAT Output - Non PSC
VAT Output - Overseas TO BE PAID
124,053,506
938,173
40,052,912
50,335,831
40,758,326
TOTAL HUTANG PAJAK

HUTANG LAIN-LAIN
256,138,748
N3
22
23
PT Abumas Albindo
Rincian F2
0
Saldo
No Account
DESCRIPTION
WP Reff
PT AA
31-Dec-15
01.2201102
Hutang lain-lain
Utang ke Kewayan
Utang atas-Akrual PPN Masukan 2014 u/rekonsiliasi dengan SPT
Temporary account
Hutang pihak berelasi - Hempart Indonesia
1,496,432,484
2,395,885,106
85,461,002
TOTAL HUTANG LAIN-LAIN

TOTAL CURRENT LIABILITIES
01.2203201
01.2203301
NON CURRENT LIABILITIES

Bank Loans
Bank Loans - Long Term
Counter Guarentee
3,977,778,592
11,326,860,676
N4
1,614,939,527
5,235,013,240
TOTAL NON CURRENT LIABILITIES

TOTAL LIABILITIES
01.2204100
01.2205102
01.2205103
EQUITY
Capital Stock/Owner Equity
Retained Earnings - Previous Year
Retained Earning - Current Year
TOTAL STOCKHOLDER'S EQUITY
6,849,952,767
18,176,813,443
T
9,093,000,000
26,573,351,101
2,750,430,038
38,416,781,139
Hak minoritas
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY
Materiality 10%
TE 1%
NO
56,593,594,582
17
DETAIL F2
0
PAJE / PRJE / CAJE
DR
NO
CR
7,743,869
24
465,052,856
2,774,100
77,685
Saldo
Saldo
PT AA
PT AA
31-Dec-15
31-Dec-14
33,464,026,240
96,350,786
7,743,869
PY
PY
PY
3,760,915,005
33,568,120,895
PY
3,783,018,033
3,317,965,177
PY
3,783,018,033
3,317,965,177
PY
3,467,500
29
40,758,326
4,821,699
GL
3,750,571,779
10,343,226
3,467,500
50,335,831
PY
PY
10,000,000,000
PY
10,000,000,000
PY
124,053,506
938,173
40,052,912
4,821,699
-
84,155,892
374,012
374,847,381
22,775,400
PY
PY
PY
PY
PY
PY
PY
169,866,290
482,152,685
PY
DETAIL F2
0
PAJE / PRJE / CAJE
DR
NO
11
CR
30,000,000
175,903,784
826,463,837
28
1,007,000,000
Saldo
Saldo
PT AA
PT AA
31-Dec-15
31-Dec-14
GL
1,496,432,484
2,395,885,106
85,461,002
30,000,000
4,737,778,590
PY
4,007,778,592
11,725,045,420
4,737,778,590
52,106,017,347
PY
PY
1,790,843,311
4,408,549,403
6,199,392,714
17,924,438,134
1,614,939,527
5,235,013,240
6,849,952,767
58,955,970,114
10,100,000,000
26,573,351,101
2,253,969,145
9,093,000,000
15,811,740,129
10,761,610,974
38,927,320,246
35,666,351,103
56,851,758,380
94,622,321,217
PY
PY
PY
PY
PT Abumas Albindo
Rincian F3
Control
NO ACCOUNT
DESCRIPTION
REVENUE
01.4011001
WP Reff
10
SALES
TOTAL REVENUE
01.5010000
COST OF GOOD SOLD

Material
01.5011101
01.5012101
01.5021001
01.5030000
01.5031101
01.5032101
01.5041101
01.5041102
01.5041103
01.5041104
01.5041105
01.5041106
01.5042101
01.5042102
01.5042103
01.5042104
01.5042105
01.5043101
01.5043103
01.5043104
01.5050101
01.5050102
01.5050103
01.5050104
01.5050106
01.5050107
01.5050109
01.5060101
01.5060102
01.5070101
Purchase Material
Purchase small item /equipment
Salary Personnel Contract
Technical Services
Technical Service Fee-Lokal
Technical Service Fee-Overseas
Ticket Overseas - COGS
Hotel Overseas - COGS
Airport Tax Overseas - COGS
Fiscal - COGS
Transportation Overseas - COGS
Mob -Demob Overseas-COGS
Ticket Domestic - COGS
Hotel Domestic - COGS
Airport Tax Domestic - COGS
Transportation Domestic - COGS
Mob -Demob Domestic - COGS
Rental Office - COGS
Rental Equipment - COGS
Rental Car - COGS
Custom Expense - COGS
Freight & Shipping Expense - COGS
Handling Expense - COGS
Transportation Expense - COGS
Repair & Maintenance - COGS
Fuel - COGS
Internet - COGS
Working Permit - COGS
Visa Permit -COGS
Bid/ Perf Bond Fee
20
TOTAL COGS
TOTAL PROFIT (LOSS) BRUTO
01.5070104
01.5080101
01.5080103
01.5080104
01.5080105
BEBAN USAHA
Penalty
Mission Expenses - Local
Training Expenses
Mission Expenses - Overseas
Mission Exp - Charge Back
30
01.6011100
Salary Staff
01.6011101
01.6011104
01.6011105
01.6011106
01.6011107
01.6012000
01.6012201
01.6012202
01.6020000
01.6020101
01.6020102
01.6020103
01.6020108
01.6030000
01.6030101
01.6030102
01.6030103
01.6030104
01.6030105
01.6040000
01.6040101
01.6040102
01.6040103
01.6050205
01.6051101
Salary Management
Termination Expense
Jamsostek Expenses
Payroll Income Tax Expenses
Post Employee Benefit
Employee Training
Employee Development Expense
Seminar Expenses
Advertising & Promotion
Advertising Exp.
Promotion Exp.
Marketing Exp.
Newspaper, Subscript., Books
Insurance Exp.
Property Insurance
Insurance Vehicle
Insurance Of Loan
Shipping Insurance
Work'smen Compensation
Telecomunication
Handphone
Internet
Telephone
Transportation
Ticket Domestic
01.6051102
01.6051103
01.6051104
01.6052201
01.6052202
01.6052203
01.6052204
01.6060100
01.6070000
01.6070101
01.6070102
01.6070103
01.6070104
01.6070105
01.6080000
01.6080101
01.6080102
01.6080103
01.6080104
01.6090101
01.6090102
01.6090103
01.6090201
01.6090202
01.6090203
01.6100101
01.6100103
01.6100104
Hotel Domestic
Airport Tax Domestic
Transportation Domestic
Ticket Overseas
Hotel Overseas
Airport Tax Overseas
Fiscal
Entertainment Expenses
Transportation Expense
Taxi Fares
Fuel (Non Sedan)
Parking (Non Sedan)
Toll (Non Sedan)
Automobile (Non Sedan)
Professional & Consultancy Fee
Legal Fee
Audit Fee
Consulting Fee
Notary Fee
Working Permit 3rd Party
Visa
Working Permit Company
Certification
Registration Company
Registration 3rd Party
Depr. Exp - Building & Structure
Depr. Exp - Furn. & Fixtures
01.6100105
01.6110000
01.6110101
01.6110102
01.6110103
01.6110104
01.6120000
01.6120101
01.6120102
Depr. Exp - Trans. Eq

Rental Expenses
Rental Office
Rental Housing
Rental Equipment
Rental Car
Office Expense
Postage & Duty Stamp
Freight Exp.
01.6120103
01.6120104
Courier Exp.
01.6120105
01.6120106
01.6120107
01.6120109
01.6120110
01.6120111
01.6120112
01.6130000
01.6130101
01.6130102
01.6130103
01.6130104
01.6140000
01.6140101
01.6140102
01.6140103
01.6140104
01.6150000
01.6150101
01.6150102
Kitchen Supplies
Cleaning Supplies
Stationery Exp.
Electricity
material and small equipment/item
PBB
Water Exp.
Repair Maintenance
Repair Maintenance - Car
Repair maintenance - office equipment
Repair maintenance - office
Repair maintenace - others
Tender Exp.
Purchase document
Bid Bond/Surety Bond Fee
Bank reference
Penalty Expenses
Mission expenses
Mission Exp - Local
Mission Exp - Overseas
Beban penghapusan Pajak
Beban Penghapusan piutang tak tertagih
Beban Penyisihan piutang tak tertagih
TOTAL OPERATING EXPENSE
LABA USAHA
BEBAN NON USAHA
01.8011000
01.8011101
01.8011102
01.8011103
01.7011101
01.7011103
30.1
Bank Charges
Bank Charges
Interest Of Loan
Other Expenses
Interest Income
Other Income
TOTAL BEBAN NON USAHA

612 BEBAN PAJAK
PPh Pasal 25
30.2
PPh Pasal 21
PPh Badan
TOTAL BEBAN PENYUSUTAN
01.7010000
01.7011101
01.7011102
01.7011103
01.8012101
01.8012102
01.8012103
PENDAPATAN NON USAHA

Other Income
Interest Income
Gain/ Loss Sold Fixed Assets
Other Income
Realized Foreign Exchange Loss/Gain AP
Realized Foreign Exchange Loss/Gain AR
01.1407101
01.1407102
Unrealized Gain/Loss AP
40
TOTAL PENDAPATAN LAIN-LAIN

LOSS BEFORE TAX
MANFAAT (BEBAN) PAJAK PENGHASILAN
Tangguhan
Kini
NET LOSS OF THE YEAR
Rugi bersih Induk
Rugi bersih induk dari anak
Total laba bersih induk
Rugi bagian minority
Materiality 10%
TE 1%
Saldo
PT AA
31-Dec-15
PAJE / PRJE / CAJE

NO
DR
NO
CR
Saldo
PT AA
31-Dec-15
37,479,003,289
37,479,003,289
37,479,003,289
37,479,003,289
3,425,326,676
11,945,162
16,364,851,742
641,959,181
109,273,580
251,553,882
25,000,000
3,425,326,676
11,945,162
16,364,851,742
641,959,181
109,273,580
251,553,882
25,000,000
-
20,829,910,223
20,829,910,223
16,649,093,066
16,649,093,066
8,750,000
8,750,000
-
2,176,883,790
9
10
2,774,100
77,685
5,870,305,024
24
465,052,856
465,094,940
4,776,500
37,659,000
30,513,170
31,208,960
78,782,327
3,724,407
185,893,052
252,493,430
436,500
146,096,900
3
4
500,000
3,250,000
45,512,564
148,000
725,000
1,059,862,188
44,642,301
20,958,800
117,073,749
1,153,000
3,200,000
850,000
64,500,000
398,524,915
8,682,653
1,397,000
5,850,000
146,534,100
136,380,372
124,731,975
1,315,800
77,385,189
69,361,800
80,788,230
16,533,500
8,426,800
14
1,080,000
8
13
7,826,515
8,100,000
2,174,032,005
5,870,305,024
465,052,856
465,094,940
4,776,500
37,659,000
30,513,170
31,208,960
78,782,327
3,724,407
185,893,052
252,493,430
436,500
142,346,900
45,512,564
148,000
725,000
1,059,862,188
44,642,301
20,958,800
117,073,749
1,153,000
3,200,000
850,000
64,500,000
398,524,915
8,682,653
1,397,000
5,850,000
146,534,100
136,380,372
133,158,775
1,315,800
62,538,674
69,361,800
80,788,230
16,533,500
-
224,478,994
13,425,003
6
12
27
89,800
16,435
7,743,869
57,596,943
37,864,700
132,885,241
169,398,253
499,316,923
19,980,912
22,284,939
866,250
2,167,800
114,457,154
10,275,000
124,895,650
1,251,545
1,261,679,327
399,373,561
1,318,470,410
26
77,305,466
15
25
257,308,052
12,102,903
57,596,943
37,864,700
132,885,241
169,398,253
499,316,923
19,980,912
22,284,939
866,250
2,167,800
114,457,154
10,275,000
124,895,650
1,251,545
1,261,679,327
476,679,027
1,318,470,410
269,410,955
16,920,295,414
16,129,397,741
519,695,325
202,159,107
367,638,072
432,214
224,478,994
5,574,899
(271,202,348)
19
21,501,150
22
82
223,660,257
367,638,072
432,296
-
570,229,393
591,730,625
(138,380,206)
(113,423,900)
(322,690,267)
(2,230,139,526)
(5,508,670)
9,178,463
11
175,903,784
20
50,623,098
1
17
96,511
826,463,837
396,426,029
(138,380,206)
(50,623,098)
(113,423,900)
(322,690,267)
(2,880,796,090)
(5,508,670)
(387,247,566)
(2,800,964,106)
(3,898,669,797)
2,750,430,038
3,035,736,823
29
2,750,430,038
781,767,678
(781,767,678)
2,253,969,145
DETAIL
F3
Saldo
PT AA
30-Sep-15
Saldo
PT AA
31-Dec-14
36,926,460,961
314,626,840,864
36,926,460,961
314,626,840,864
2,450,750,331
2,143,200,098
129,628,536,021
3,382,865
360,116,119
142,433,320,089
3,957,402,577
2,861,819,817
257,842,574
721,405
36,773,925
398,995,409
2,150,000
13,529,300
3,280,776,447
595,586,790
1,000,000
-
11,945,162
15,361,323,525
410,699,395
38,361,580
251,245,862
25,000,000
18,241,775,622
286,282,703,669
18,684,685,339
28,344,137,195
1,741,974,763
37,632,171
8,750,000
-
1,575,732,985
2,048,838,602
4,281,673,000
2,705,814,483
465,052,856
433,299,440
15,470,000
4,776,500
74,774,000
27,467,500
30,842,570
30,513,170
31,208,960
31,520,700
1,858,296
139,429,476
176,609,131
436,500
144,702,900
1,599,000
109,387,619
102,485
10,807,931
171,677,891
206,159,533
6,278,000
44,861,500
31,536,723
148,000
253,000
942,332,188
22,391,604
150,000
14,347,650
826,832,229
15,241,600
98,780,062
1,025,500
2,400,000
29,334,800
182,946,329
6,581,500
3,400,000
77,843,327
64,500,000
322,020,708
7,050,000
4,500,000
114,634,100
77,237,472
8,100,000
140,133,142
25,000,000
662,259,054
6,400,000
4,948,980
5,118,000
57,022,000
172,780,350
130,313,941
2,424,967
78,208,964
101,736,600
59,490,760
156,044,581
611,112
14,653,500
23,831,200
10,045,832
50,235,722
3,696,000
97,327,912
10,636,400
43,144,015
30,176,700
111,628,441
122,233,788
388,954,404
19,980,912
15,579,648
866,250
2,167,800
89,323,154
93,197,009
38,924,250
195,043,650
159,292,649
393,293,369
17,838,672
19,530,506
8,515,000
124,546,050
1,151,545
1,151,769,736
10,055,000
106,743,607
11,050,000
99,716,391
852,540,211
282,242,260
1,285,361,642
2,964,231
11,814,430,565
13,263,764,932
6,870,254,774
15,080,372,263
88,503,687
335,252,038
432,214
(107,489,424)
3,570,004
171,036,832
148,286,090
264,628,265
-
316,698,514
412,914,355
75,735,740
13,547,480
(3,419,808,247)
(73,983,449)
(182,855,000)
(65,920,110)
(284,440,533)
(389,993,278)
2,380,961,238
3,135,323
(607,178,994)
(1,489,560,602)
281,206,611
(3,934,568,698)
10,488,124,958
175,414,877
14,492,043,031
(3,730,432,057)
10,488,124,958
10,761,610,974
1,868,468,534
18,684,685
2,834,413,720
28,344,137
PT. ABUMAS ALBINDO

LIST OF FIXED ASSETS
PER DECEMBER 31' 2015
NO
A
NAME OF
DATE OF
ASSETS
PURCHASE
LAND
LAND - Luas Tanah 20 M2
Adjusment Audit 31/12/2011
BUILDING
Building Sturcture
Building Sturcture
UNIT
DEPREC
RATE (%)
Office Equipment
AC (Ari room)
AC (Jason room)
AC TCL 1 pk
AC Toshiba Plasma (Bpn)
Accounting Software (Orlansoft)
ADSL
Computer (CPU) for Evinora Bpn
CPU (Jason)
HP Laser Jet P3005N
HP Scanjet 5590 Digital Flatbed
Intel Pentium 3.0LGA Server Black
Laptop Sony VGN-SZ28GP/CE1 (YM)
LCD Monitor 17" Samsung
LCD Monitor Acer
LCD Monitor Samsung
ACC.DPREC.
BOOK VALUE
2015
Dec 31' 2014
Dec 31' 2014
2-Jan-08
31-Dec-11
60,000,000
4,718,600,000
23-Jul-09
3-Feb-10
31-Dec-11
5%
5%
5%
Sub Total LAND & Building

B
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
ORIGI. COST
1-Mar-07
6-Mar-07
1-Mar-07
18-Apr-07
1-Dec-05
20-Apr-06
2-Jul-08
6-Oct-05
14-Apr-08
26-May-08
12-Dec-05
7-Mar-07
28-Aug-08
11-Jul-08
25-May-05
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
MUTATION
ADDITION
60,000,000
4,718,600,000
276,325,000
441,850,500
1,945,000,000
40,757,938
61,914,301
391,209,252
235,567,063
379,936,199
1,553,790,748
7,441,775,500
493,881,491
6,947,894,009
3,075,000
3,100,000
2,500,000
6,345,000
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
3,075,000
3,100,000
2,500,000
6,345,000
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
42 of 2
PT. ABUMAS ALBINDO

NO
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
NAME OF
DATE OF
ASSETS
PURCHASE
LCD Monitor Samsung 732n 17"

Notebook Toshiba Protage A100
PC Intel Core 2 Duo E4500, 2.2 Ghz
PC Intel Dual Core
PC Intel Dual Core E2180, 2.0 Ghz
Printer HP Laserjet 3005N
HP Laser Jet CP2052 Color
Notebook HP PAV DV2-1003AX
Lenovo Y450-310 Notebook
Brother GX - 6750
Server Intel xeon E5504
PC Inter Dual Core 2.7Ghz - Bpn
UPS Type APC BE525AS
Laptop Sony VPC-Z1176
AC Panasonic - 2.5 PK
AC Panasonic - 2 PK
PC Intel Dual Core
Chair
AC Panasonic - 2 PK [DP]
PC for Bp.Suryo)
Purchase Lap Top Toshiba L-630 - Arbor
Purchase (Pocket Camera)
PRIMA DESK AND CHAIRBLACK
29-May-08
10-Jan-07
4-Apr-08
11-Jul-08
4-Apr-08
9-May-08
30-Oct-08
19-Oct-09
19-Dec-09
13-Jan-10
29-Mar-10
9-Mar-10
25-Mar-10
7-Apr-10
4-May-10
1-Jul-10
11-Nov-10
18-Nov-10
4-Jan-11
18-Jan-11
31-Jan-11
31-Mar-11
11-Apr-11
7-Apr-11
4-May-11
15-Aug-11
UNIT
1
1
1
1
4
8
1
1
1
1
1
1
1
10
1
1
1
1
2
1
1
DEPREC
RATE (%)
ORIGI. COST
ACC.DPREC.
BOOK VALUE
2015
Dec 31' 2014
Dec 31' 2014
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
9,407,034
10,111,000
20,449,974
1,800,000
60,508,823
4,950,000
5,510,000
27,105,650
11,000,000
7,100,000
7,416,199
7,674,816
1,750,000
7,100,000
9,225,000
6,064,100
6,800,000
2,400,000
6,198,000
43 of 2
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
9,407,034
10,111,000
20,449,974
1,710,000
49,656,867
4,702,500
5,234,500
25,298,607
9,900,000
5,916,667
6,056,563
6,139,853
1,400,000
5,680,000
7,380,000
4,851,280
5,440,000
1,920,000
4,958,400
90,000
10,851,956
247,500
275,500
1,807,043
1,100,000
1,183,333
1,359,636
1,534,963
350,000
1,420,000
1,845,000
1,212,820
1,360,000
480,000
1,239,600
MUTATION
ADDITION
PT. ABUMAS ALBINDO

NO
42
43
NAME OF
DATE OF
ASSETS
PURCHASE
AC SPLIT PANASONIC 2PK

11-Aug-11
PT.BANTRUNK MURNI INDONESIA - OE/09 19-Sep-11
UNIT
1
2
DEPREC
RATE (%)
ORIGI. COST
ACC.DPREC.
BOOK VALUE
2015
Dec 31' 2014
Dec 31' 2014
20%
20%
6,000,000
1,264,000
44 of 2
4,800,000
1,011,200
1,200,000
252,800
MUTATION
ADDITION
PT. ABUMAS ALBINDO

NO
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
NAME OF
DATE OF
ASSETS
PURCHASE
NOTE BOOK SONY VAIO VPC FOR HSE [ 1

KIRANA TECHNOLOGIES - Inv 00601035 [
AC Panasonic - 2 PK [mah]
AC Panasonic - 2 PK (DBP)
Furniture - Chair
Purchase Personal Computer-Intel 2 cor
Purchase LCD Monitor
PT.KIRANA - Office Equipment -Cost
Photocopy Machine
Water Pump
Wireles - D Link WL G-132
CPU for Scanner
Typewrinter
CPU
AC SPLIT PANASONIC
AC SPLIT PANASONIC
HP Laserjet Pro400 M451dn
AC Panasonic PC 18
Printer HP Laser Jet pro 200
CPU INTELCORE i3-3220
HP LaserJet Pro 4000 M401dn
SERVER INTEL XEON ES 2407
AC Panasonic 1 PK
AC Panasonic 2 PK - Bpn Office
AC Panasonic 2 PK - Bpn Office
Compresor AC (Jkt office)
15-Nov-11
11-Nov-11
16-Feb-12
18-Apr-12
30-Apr-12
22-May-12
22-May-12
12-Sep-12
30-Apr-02
3-Aug-07
20-Oct-06
16-Dec-09
18-Aug-10
28-Jan-13
4-Feb-13
4-Feb-13
11-Mar-13
27-May-13
27-May-13
20-Aug-13
12-Feb-14
17-Mar-14
12-Nov-14
18-Mar-15
19-Mar-15
27-Jul-15
UNIT
1
1
1
1
1
1
2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
DEPREC
RATE (%)
ORIGI. COST
ACC.DPREC.
BOOK VALUE
2015
Dec 31' 2014
Dec 31' 2014
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
13,990,000
22,805,940
6,800,000
6,100,000
10,395,000
8,943,870
2,100,000
30,049,323
8,806,000
3,700,000
595,400
3,167,829
2,173,500
5,500,000
3,850,000
6,000,000
8,200,000
7,650,000
4,850,000
6,170,299
4,254,545
42,000,000
3,600,000
6,750,000
7,020,000
2,000,000
45 of 2
11,192,000
18,244,752
4,080,000
3,660,000
6,237,000
5,366,322
1,260,000
18,029,594
8,806,000
3,700,000
595,400
3,167,829
1,919,925
2,016,667
1,411,667
2,200,000
2,733,333
1,785,000
1,131,667
822,707
780,000
6,300,000
120,000
2,798,000
4,561,188
2,720,000
2,440,000
4,158,000
3,577,548
840,000
12,019,729
253,575
3,483,333
2,438,333
3,800,000
5,466,667
5,865,000
3,718,333
5,347,592
3,474,545
35,700,000
3,480,000
MUTATION
ADDITION
PT. ABUMAS ALBINDO

NO
70
NAME OF
DATE OF
ASSETS
PURCHASE
LED TV Samsung
17-Apr-15
UNIT
1%
DEPREC
RATE (%)
ORIGI. COST
ACC.DPREC.
BOOK VALUE
2015
Dec 31' 2014
Dec 31' 2014
20%
Furniture & Fixture

Filling Cabinet
Office Desk
Office Chair
Office Desk
Writing Desk
Locker
Table & Chair
Kursi Modera SC409
3-May-06
2-Sep-08
12-Sep-08
17-Sep-08
14-Dec-09
29-Apr-11
13-Apr-11
6-Nov-14
9
2
1
1
1
1
1
1
20%
20%
20%
20%
20%
20%
20%
20%
Sub Total Furniture & Fixture

D
1
2
3
4
5
6
7
8
Transportation Equipment
Kijang Innova KT 1553 KV
Kijang Innova B 1346 DK
Kijang Innova B 1593 ZH
Kijang Innova KT 2652 AT
Kijang Innova B 1875 SFT
Kijang Innova Bpn
Motorcycle
1-Jul-06
10-Jan-07
7-Aug-08
12-Aug-08
2-Jan-09
16-Dec-09
22-Jan-14
18-Jan-11
1
1
1
1
1
1
1
1
ADDITION
8,100,000
Sub Total Office Equipment

C
1
2
3
4
5
6
7
8
MUTATION
20%
20%
20%
20%
20%
20%
20%
20%
46 of 2
795,359,993
637,537,996
133,951,997
17,505,570
4,590,400
1,016,000
2,154,364
6,100,000
2,455,000
3,459,000
665,000
17,505,570
4,590,400
1,016,000
2,154,364
6,100,000
1,964,000
2,471,497
22,167
491,000
987,503
642,833
37,945,334
35,823,998
2,121,336
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
161,874,000
326,579,000
20,230,000
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
161,874,000
65,315,800
16,149,000
261,263,200
4,081,000
PT. ABUMAS ALBINDO

NO
NAME OF
DATE OF
ASSETS
PURCHASE
Sub Total Transportation Eq

TOTAL
UNIT
DEPREC
RATE (%)
ORIGI. COST
ACC.DPREC.
BOOK VALUE
2015
Dec 31' 2014
Dec 31' 2014
1,563,052,000
1,297,707,800
265,344,200
9,838,132,827
2,464,951,285
7,349,311,542
47 of 2
MUTATION
ADDITION
-
Test by Audito
UTATION 2015
DEDUCTION
ORIGI. COST
DEPREC
ACC.DPREC.
BOOK VALUE
Penyusutan per
Penyustan per
2015
Jan-Dec'15
Dec 31' 2015
Dec 31' 2015
Tahun
Bulan
60,000,000
4,718,600,000
Beban
penyusutan
2015
60,000,000
4,718,600,000
194,118,313
314,763,250
1,945,000,000
11,743,813
15,738,162
97,250,000
52,501,750
77,652,464
488,459,252
141,616,563
237,110,786
1,456,540,748
13,816,250.00
22,092,525.00
97,250,000.00
1,151,354
1,841,044
8,104,167
13,816,250
22,092,525
97,250,000
7,232,481,562
124,731,975
618,613,466
6,613,868,097
133,158,775
11,096,565
133,158,775
615,000.00
620,000.00
500,000.00
1,269,000.00
24,400,000.00
169,290.00
420,000.00
1,362,150.00
1,748,114.00
921,531.60
2,831,498.00
4,517,000.00
366,776.00
553,008.00
598,185.00
51,250
51,667
41,667
105,750
2,033,333
14,108
35,000
113,513
145,676
76,794
235,958
376,417
30,565
46,084
49,849
3,075,000
3,100,000
2,500,000
6,345,000
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
3,075,000
3,100,000
2,500,000
6,345,000
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
48 of 2
Test by Audito
UTATION 2015
DEDUCTION
ORIGI. COST
DEPREC
ACC.DPREC.
BOOK VALUE
Penyusutan per
Penyustan per
2015
Jan-Dec'15
Dec 31' 2015
Dec 31' 2015
Tahun
Bulan
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
9,407,034
10,111,000
20,449,974
1,800,000
60,508,823
4,950,000
5,510,000
27,105,650
11,000,000
7,100,000
7,416,199
7,674,816
1,750,000
7,100,000
9,225,000
6,064,100
6,800,000
2,400,000
6,198,000
90,000
10,851,956
247,500
275,500
1,807,043
1,100,000
1,183,333
1,359,636
1,534,963
350,000
1,420,000
1,845,000
1,212,820
1,360,000
480,000
1,239,600
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
9,407,034
10,111,000
20,449,974
1,800,000
60,508,823
4,950,000
5,510,000
27,105,650
11,000,000
7,100,000
7,416,199
7,674,816
1,750,000
7,100,000
9,225,000
6,064,100
6,800,000
2,400,000
6,198,000
49 of 2
558,504.00
1,200,000.00
1,946,230.20
2,127,237.44
6,388,192.80
12,831,418.60
2,047,602.60
1,881,406.80
2,022,200.00
4,089,994.80
360,000.00
12,101,764.50
990,000.00
1,102,000.00
5,421,130.00
2,200,000.00
1,420,000.00
1,483,239.80
1,534,963.20
350,000.00
1,420,000.00
1,845,000.00
1,212,820.00
1,360,000.00
480,000.00
1,239,600.00
46,542
100,000
162,186
177,270
532,349
1,069,285
170,634
156,784
168,517
340,833
30,000
1,008,480
82,500
91,833
451,761
183,333
118,333
123,603
127,914
29,167
118,333
153,750
101,068
113,333
40,000
103,300
Beban
penyusutan
2015
90,000
3,025,441.13
247,500
275,500.00
1,807,043.33
1,100,000
1,183,333.33
1,359,636.48
1,534,963
350,000
1,420,000
1,845,000
1,212,820
1,360,000
480,000
1,239,600
Test by Audito
UTATION 2015
DEDUCTION
ORIGI. COST
DEPREC
ACC.DPREC.
BOOK VALUE
Penyusutan per
Penyustan per
2015
Jan-Dec'15
Dec 31' 2015
Dec 31' 2015
Tahun
Bulan
6,000,000
1,264,000
1,200,000
252,800
6,000,000
1,264,000
50 of 2
1,200,000.00
252,800.00
100,000
21,067
Beban
penyusutan
2015
1,200,000
252,800
Test by Audito
UTATION 2015
DEDUCTION
ORIGI. COST
DEPREC
ACC.DPREC.
BOOK VALUE
Penyusutan per
Penyustan per
2015
Jan-Dec'15
Dec 31' 2015
Dec 31' 2015
Tahun
Bulan
13,990,000
22,805,940
6,800,000
6,100,000
10,395,000
8,943,870
2,100,000
30,049,323
8,806,000
3,700,000
595,400
3,167,829
2,173,500
5,500,000
3,850,000
6,000,000
8,200,000
7,650,000
4,850,000
6,170,299
4,254,545
42,000,000
3,600,000
6,750,000
7,020,000
2,000,000
2,798,000
4,561,188
1,360,000
1,220,000
2,079,000
1,788,774
420,000
6,009,865
253,575
1,100,000
770,000
1,200,000
1,640,000
1,530,000
970,000
1,234,060
850,909
8,400,000
720,000
1,350,000
1,053,000
166,666.67
13,990,000
22,805,940
5,440,000
4,880,000
8,316,000
7,155,096
1,680,000
24,039,458
8,806,000
3,700,000
595,400
3,167,829
2,173,500
3,116,667
2,181,667
3,400,000
4,373,333
3,315,000
2,101,667
2,056,766
1,630,909
14,700,000
840,000
1,350,000
1,053,000
166,667
51 of 2
1,360,000
1,220,000
2,079,000
1,788,774
420,000
6,009,865
2,383,333
1,668,333
2,600,000
3,826,667
4,335,000
2,748,333
4,113,533
2,623,636
27,300,000
2,760,000
5,400,000
5,967,000
1,833,333
2,798,000.00
4,561,188.00
1,360,000.00
1,220,000.00
2,079,000.00
1,788,774.00
420,000.00
6,009,864.60
1,761,200.00
740,000.00
119,080.00
633,565.80
434,700.00
1,100,000.00
770,000.00
1,200,000.00
1,640,000.00
1,530,000.00
970,000.00
1,234,059.80
850,909.00
8,400,000.00
720,000.00
1,350,000.00
1,404,000.00
400,000.00
233,167
380,099
113,333
101,667
173,250
149,065
35,000
500,822
146,767
61,667
9,923
52,797
36,225
91,667
64,167
100,000
136,667
127,500
80,833
102,838
70,909
700,000
60,000
112,500
117,000
33,333
Beban
penyusutan
2015
2,798,000
4,561,188
1,360,000
1,220,000
2,079,000
1,788,774
420,000
6,009,865
253,575
1,100,000
770,000
1,200,000
1,640,000
1,530,000
970,000
1,234,060
850,909
8,400,000
720,000
1,350,000
1,053,000
166,666.67
Test by Audito
UTATION 2015
DEDUCTION
ORIGI. COST
DEPREC
ACC.DPREC.
BOOK VALUE
Penyusutan per
Penyustan per
2015
Jan-Dec'15
Dec 31' 2015
Dec 31' 2015
Tahun
Bulan
8,100,000
-
Beban
penyusutan
2015
1,620,000.00
135,000
1,080,000
795,359,993
69,285,189
706,823,185
80,436,807
159,071,999
13,256,000
62,538,675
17,505,570
4,590,400
1,016,000
2,154,364
6,100,000
2,455,000
3,459,000
665,000
491,000
691,800
133,000
17,505,570
4,590,400
1,016,000
2,154,364
6,100,000
2,455,000
3,163,297
155,167
295,703
509,833
3,501,114.00
918,080.00
203,200.00
430,872.80
1,220,000.00
491,000.00
691,800.00
133,000.00
291,760
76,507
16,933
35,906
101,667
40,917
57,650
11,083
491,000
691,800
133,000
37,945,334
1,315,800
37,139,798
805,536
7,589,067
632,422
1,315,800
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
161,874,000
326,579,000
20,230,000
65,315,800
4,046,000
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
161,874,000
130,631,600
20,195,000
195,947,400
35,000
36,870,000.00
44,196,800.00
34,600,000.00
40,840,000.00
54,367,000.00
32,374,800.00
65,315,800.00
4,046,000.00
3,072,500
3,683,067
2,883,333
3,403,333
4,530,583
2,697,900
5,442,983
337,167
65,315,800
4,046,000
52 of 2
Test by Audito
UTATION 2015
DEDUCTION
-
ORIGI. COST
DEPREC
ACC.DPREC.
BOOK VALUE
Penyusutan per
Penyustan per
2015
Jan-Dec'15
Dec 31' 2015
Dec 31' 2015
Tahun
Bulan
Beban
penyusutan
2015
1,563,052,000
69,361,800
1,367,069,600
195,982,400
312,610,400
26,050,867
69,361,800
9,628,838,889
264,694,764
2,729,646,049
6,891,092,840
612,430,240
51,035,853
266,375,050
01.1302101
01.1305101
01.1304101
01.1308101
53 of 2
Depreciation
Off. Eq. - Cost
Fiscal - 2014
est by Auditor
Acc. depresiasi
2015
Nilai Buku
Diff. Nilai buku
Nilai Buku Fiskal

Awal Tahun
Useful Life
60,000,000
4,718,600,000
Depreciation
Tarif
Deductable
60,000,000
4,718,600,000
54,574,188
84,006,826
488,459,252
139,544,125
230,756,424
1,456,540,748
(2,072,438)
(6,354,363)
-
627,040,266
6,605,441,297
(8,426,800)
3,075,000
3,100,000
2,500,000
6,345,000
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
0
0
200,335,625
333,228,919
1,653,250,000
-
0
0
6,965,414,544
64,063
64,583
52,083
198,281
54 of 2
FY 2014
NDE
5%
5%
5%
0
12.50%
12.50%
12.50%
12.50%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
13,816,250
22,092,525
97,250,000
133,158,775
64,063
64,583
52,083
198,281
-
Fiscal - 2014
est by Auditor
Acc. depresiasi
2015
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
9,407,034
10,111,000
20,449,974
1,800,000
52,682,308
4,950,000
5,510,000
27,105,650
11,000,000
7,100,000
7,416,199
7,674,816
1,750,000
7,100,000
9,225,000
6,064,100
6,800,000
2,400,000
6,198,000
Nilai Buku
7,826,515
-
Diff. Nilai buku
Useful Life
7,826,515
-
Nilai Buku Fiskal

Awal Tahun
4,812,500
3,402,083
3,550,000
4,804,688
379,006
425,000
200,000
903,875
55 of 2
Depreciation
Tarif
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
12.50%
12.50%
25.00%
25.00%
25.00%
12.50%
12.50%
25.00%
25.00%
25.00%
25.00%
Deductable
1,375,000
887,500
887,500
1,153,125
379,006
425,000
200,000
903,875
FY 2014
NDE
Fiscal - 2014
est by Auditor
Acc. depresiasi
2015
6,000,000
1,264,000
Nilai Buku
Diff. Nilai buku

-
Useful Life
Nilai Buku Fiskal

Awal Tahun
3,437,500
210,667
56 of 2
Depreciation
Tarif
12.50%
25.00%
Deductable
750,000
210,667
FY 2014
NDE
Fiscal - 2014
est by Auditor
Acc. depresiasi
2015
13,990,000
22,805,940
5,440,000
4,880,000
8,316,000
7,155,096
1,680,000
24,039,458
8,806,000
3,700,000
595,400
3,167,829
2,173,500
3,116,667
2,181,667
3,400,000
4,373,333
3,315,000
2,101,667
2,056,766
1,630,909
14,700,000
840,000
1,350,000
1,053,000
166,667
Nilai Buku
1,360,000
1,220,000
2,079,000
1,788,774
420,000
6,009,865
(0)
(0)
2,383,333
1,668,333
2,600,000
3,826,667
4,335,000
2,748,333
4,113,533
2,623,636
27,300,000
2,760,000
5,400,000
5,967,000
1,833,333
Diff. Nilai buku
Useful Life
(0)
(0)
-
Nilai Buku Fiskal

Awal Tahun
2,914,583
4,751,238
4,562,500
4,003,125
3,248,438
2,981,290
700,000
12,520,551
2,750,000
2,927,604
4,562,500
4,441,667
6,056,250
2,829,167
3,984,985
3,279,545
33,250,000
3,525,000
6,750,000
7,020,000
2,000,000
57 of 2
Depreciation
Tarif
25.00%
25.00%
25.00%
12.50%
12.50%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
12.50%
12.50%
25.00%
12.50%
25.00%
25.00%
25.00%
25.00%
12.50%
25.00%
25.00%
25.00%
Deductable
3,497,500
4,751,238
1,700,000
762,500
1,299,375
2,235,968
525,000
7,512,331
1,375,000
481,250
750,000
2,050,000
956,250
1,212,500
1,542,575
1,063,636
10,500,000
450,000
1,687,500
1,755,000
500,000
FY 2014
NDE
Fiscal - 2014
est by Auditor
Acc. depresiasi
2015
1,080,000
Nilai Buku
Diff. Nilai buku
Nilai Buku Fiskal

Awal Tahun
Useful Life
7,020,000
8,100,000
Depreciation
Tarif
Deductable
25.00%
FY 2014
NDE
2,025,000
###
700,076,671
95,283,322
17,505,570
4,590,400
1,016,000
2,154,364
6,100,000
2,455,000
3,163,297
155,167
295,703
509,833
37,139,798
805,536
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
161,874,000
130,631,600
20,195,000
195,947,400
35,000
7,826,515
149,662,771
153,438
216,188
637,292
- ###
1,006,917
34,239,583
40,414,583
53,800,677
59,016,563
285,756,625
-
58 of 2
16
25%
25%
25%
25%
25%
25%
25%
25%
2
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
25%
56,183,305
153,438
216,188
166,250
535,875
21,625,000
25,525,000
33,979,375
20,234,250
40,822,375
-
Fiscal - 2014
est by Auditor
Acc. depresiasi
2015
Nilai Buku
Diff. Nilai buku
1,367,069,600
195,982,400
2,731,326,334
6,897,512,555
(600,285)
Commercial
133,158,775
62,538,675
1,315,800
69,361,800
266,375,050
Fiscal
133,158,775
56,183,305
535,875
142,186,000
332,063,955
Koreksi Fiskal
(Temporary)
(6,355,369)
(779,925)
72,824,200
65,688,906
Nilai Buku Fiskal

Awal Tahun
Useful Life
- ###
59 of 2
Depreciation
Tarif
Deductable
473,228,031
142,186,000
7,589,312,263
19
332,063,955
FY 2014
NDE
-
PT Abumas Albindo
Prepaid WHT 22
As December 31, 2015
Date
03-Feb-15
23-Mar-15
27-Mar-15
10-Sep-15
12-Oct-15
19-Oct-15
02-Dec-15
Journal No
01JVJ201500003
01JVJ201500009
01JVJ201500011
IE35357
018/III-15/TSY
DO3726405
01JVJ201500094
Manual Ref
AAP201500049
1MRP1503000011
1MRP1503000047
AAP201500648
AAP201500731
AAP201500762
Reclass
Description
Chee Fatt Co.PTE LTD
PIB NO. 002726 tanggal 12-03-2015
PIB Khusus No. 115381 tanggal 19-03-2015 NTPN1301110310051506
Company Advance Ace Winches for PIB [ 1201101 ]
PPN Impor from PIB No.419435 [ 1201101 ]
PIB no.432638 [ 1201101 ]
PPn 22 - PIB No.100300-000144-20151201-215097
Debit (IDR)
4,687,000
491,000
1,433,000
4,304,000
625,000
274,000
35,497,000
47,311,000
I.1 LEAD
Credit (IDR)
-
Balance (IDR)
4,687,000
5,178,000
6,611,000
10,915,000
11,540,000
11,814,000
47,311,000
PT Abumas Albindo
Prepaid WHT 23
Based on GL
Date
30-Jan-15
31-Jan-15
31-Mar-15
31-Mar-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
31-Aug-15
02-Oct-15
02-Oct-15
12-Oct-15
01-Dec-15
02-Dec-15
02-Dec-15
Journal No
CNR1150100001
CNR1150100002
CNR1150300001
CNR1150300002
CNR1150400002
CNR1150400003
CNR1150400004
CNR1150400005
CNR1150400006
CNR1150400007
CNR1150400008
CNR1150400009
CNR1150400010
CNR1150400011
CNR1150800001
CNR1151000001
CNR1151000002
CNR1151000003
CNR1151200001
CNR1151200002
CNR1151200003
Manual Ref
MKJ-1501-0020
1879298/09155/P
1923637/09148
1923644/09148
1932146/09139
1932137/09139
1941418/09139
1932115/09148
1932124/09148
1941419/09148
1941422/09148
1941415/09155
1932110/09155
1932103/09155
020/SEGI-PPH23/
MKJ-1508-0009
MKJ-1508-0009
MKJ-1507-0017
MKJ-1504-0015
MKJ-1506-0011
MKJ-1506-0011-J
Notes:
Rekap berdasarkan bukti potong
Laporan Keuangan
Different
Adjustment :
01.1201102
Prepaid WHT 23
01.6120104
Based on GL
Description
Debit (IDR)
TOTAL E&P INDONESIE [ RT003 ]

BUT CHEVRON RAPAK LTD [ RB027 ]
BUT CHEVRON GANAL, LTD [ RB028 ]
BUT CHEVRON MAKASSAR LTD [ RC002 ]
BUT NIKO RESOURCES (SOUTH EAST GANAL I) LIMIT
4,316,441
16,932,959
9,516,993
9,666,198
174,684
1,616,638
327,388
10,170,867
41,657
8,280
2,060,735
729,899
3,607,094
4,785,138
9,302,747
166,613,022
11,702,441
11,528,055
91,773,908
5,597,340
88,775,678
449,248,160
Balance (IDR)
4,316,441
21,249,400
30,766,392
40,432,590
40,607,274
42,223,912
42,551,300
52,722,167
52,763,824
52,772,104
54,832,839
55,562,737
59,169,832
63,954,969
73,257,716
239,870,739
251,573,179
263,101,234
354,875,142
360,472,482
449,248,160
449,264,595
449,248,160
16,435.23
16,435
Berdasarkan rekonsiliasi dari bukti

16,435 23. Hal ini dapat dilihat pada kertas
Based o
Nama
Type Pajak
Total EP Indonesie
PPH 23 Jasa Lain
BUT CHECVRON RAPAK LPPh 23 Jasa Teknik
BUT CHEVRON GANAL PPh 23 Jasa Teknik
BUT CHEVRON MAKASARPPh 23 Jasa Teknik
BUT CHEVRON RAPAK PPh 23 Jasa Teknik
BUT NIKO RESOURCES PPH 23 Jasa Lain
Total EP Indonesie
PPH 23 Jasa Lain
Total EP Indonesie
PPH 23 Jasa Lain
Total EP Indonesie
PPH 23 Jasa Lain
Total EP Indonesie
PPH 23 Jasa Lain
Total EP Indonesie
PPH 23 Jasa Lain
Total EP Indonesie
PPH 23 Jasa Lain
Cek Ke Bukti
Potong
MKJ-1501-0020
1879298/09155/PPh
192367/09148/PPh2
1923644/09148/PPh
1932146/09139/PPh
1932137/09139/PPh
1941418/09139/PPh
1932115/09148/PPh
1932124/09148/PPh
1941419/09148/ppH
1941422/09148/ppH
1941415/09155/PPh
19321110/09155/PP
1932103/09155/PPh
020/SEGI-PPH23/04
MKJ-1508-009
MKJ-1508-009
MKJ-1507-007
MKJ-1504-0015
MKJ-1506-0011
MKJ-1506-0011
No Bukti Potong
an rekonsiliasi dari bukti potong PPh 23 perusahaan kurang catat prepaid PPH
dapat dilihat pada kertas kerja I.2
Based on Bukti Potong

Tanggal Potong
30-Jan-15
31-Jan-15
31-Mar-15
31-Mar-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
28-Aug-15
28-Aug-15
7-Jul-15
30-Apr-15
30-Jun-15
30-Jun-15
DPP
215,819,526
846,647,942
475,849,647
484,713,558
8,734,215
80,838,360
16,369,379
10,170,867
2,081,730
420,225
102,987,450
36,501,390
180,257,130
238,810,635
465,134,315
8,915,768,007
576,402,750
4,588,691,496
4,718,648,910
Tarif
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
PPH 23/26
4,316,441
16,932,959
9,516,993
9,694,271
174,684
1,616,767
327,388
10,170,867
41,635
8,405
2,059,749
730,028
3,605,143
4,776,213
9,302,686
178,315,463
11,528,055
91,773,830
94,373,018
449,264,595
Cek Total
Amount
I.2 LEAD
Kurs Pajak
Tgl Kurs
PPh Ori Curr
12,502.0
12,502.0
13,122.0
13,122.0
12,930.0
12,930.0
12,930.0
12,930.0
12,930.1
12,930.8
12,930.0
12,932.3
12,930.0
12,930.0
12,929.9
30-Jan-15
31-Jan-15
31-Mar-15
31-Mar-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
30-Apr-15
345.26
1,354.42
725.27
738.78
13.51
125.04
25.32
786.61
3.22
0.65
159.30
56.45
278.82
369.39
719.47
13,904.0
28-Aug-15
12,824.76
13,308.0
12,930.0
7-Jul-15
30-Apr-15
866.25
7,097.75
13,327.0
30-Jun-15
7,081.34
PT Abumas Albindo
Prepaid WHT 25
Based on GL
Date
22-Jun-15
22-Jul-15
31-Aug-15
22-Sep-15
31-Oct-15
30-Nov-15
31-Dec-15
Journal No
01JVJ201500046
01JVJ201500055
01JVJ201500064
01JVJ201500070
01JVJ201500081
01JVJ201500091
01JVJ201500096
Manual Ref
PPh 25
PPh 25
PPh 25
PPh 25
PPh 25
PPh 25
PPh 25
Based on GL
Description
PPh 25 Period Juni 2015
PPh 25 Period Jul 2015
PPh 25 period August 2015
PPh 25 - September 2015
Perpaid PPh ps 25 period Oct 2015
Prepaid Wht art 25 period Nov 2015
PPh 25 period December 2015
Debit (IDR)
40,052,912
40,052,912
40,052,912
40,052,912
40,052,912
40,052,912
40,052,912
280,370,384
Credit (IDR)
-
Balance (IDR)
40,052,912
80,105,824
120,158,736
160,211,648
200,264,560
240,317,472
280,370,384
I.3 LEAD
Based on SPT
Tgl Setor Tgl Lapor Masa Pajak
8-Jul-15
15-Jul-15 June
7-Aug-15
13-Aug-15 July
2-Sep-15
18-Sep-15 Agustus
6-Oct-15
20-Oct-15 Sept
4-Nov-15
16-Nov-15 Oct
3-Dec-15 11-Dec-15 Nov
18-Jan-16
8-Jan-16 Desember
Nilai
40,052,912
40,052,912
40,052,912
40,052,912
40,052,912
40,052,912
40,052,912
280,370,384
PT Abumas Albindo
Rincian F1
Saldo
No Account
DESCRIPTION
PAJE / PR
PT AA
31-Dec-14
NO
DR
01.1101101
01.1101102
01.1101109
CASH & BANK

CASH
IDR
Petty Cash - Bpn
Petty Cash - Jkt
Cash In Transit
01.1101103
USD
Petty Cash USD - Jkt
01.1102102
01.1102204
BANK
IDR
BM JKT - IDR
BM BPN - IDR
1,406,214,777
16,657,042
01.1102101
USD
BM JKT - USD
18,208,510,045
01.1102103
EURO
BM JKT - EURO
17,433,020,958
22,648,716
33,857,627
Deposito
Deposito
TOTAL CASH IN BANK
37,120,909,165
E
01.1103100
ACCOUNT RECEIVABLE
But Niko Resources (South East Ganal I) Limited
But Chevron Rapak Ltd
But Chevron Ganal, Ltd
But Chevron Makassar Ltd
Gunanusa Utama Fabricators, Pt
Kewayan Nusantara, Pt
240,984,433
1,608,313,562
902,229,934
16,806,440
2,320,463,678
325,351,041
286,390,885
PT Abumas Albindo
Rincian F1
Saldo
No Account
01.1106101
DESCRIPTION
PAJE / PR
PT AA
31-Dec-14
10,914,110
318,004,827
10,528,884,747
(89,372)
Ormat Inc Manila Branch

Premier Oil Natuna Sea B.V.
Total E&P Indonesie
Others Receivable
Receivable Recharge Item
NO
DR
16,271,863,400
E1
Others Receivable
01.1106102
01.1406100
Recharge Items
Temporary Account
piutang pemegang saham
997,038,843
(85,461,000)
TOTAL SUBSIDIARIS RECEIVABLE
911,577,843
G
01.1202103
01.1202105
01.1203102
01.1203104
01.1203108
01.1203109
01.1204101
01.1204102
01.1204103
01.1204202
UANG MUKA
Prepaid Insurance
Prepaid Expenses Principal
Company Advance - WWCI
Advance - Emmy
Company Advance - METROL
Advance Company - KWN
Advance - Contractor (IDR)
Advance - Staff Abumas (IDR)
Advance - Management (USD)
257,742,144
109,248,905
26,162,455
61,125,807
72,291,596
-
TOTAL PREPAID EXPENSES
526,570,907
6
13
85,461,000
1,929,400,000
PT Abumas Albindo
Rincian F1
Saldo
No Account
DESCRIPTION
PAJE / PR
PT AA
31-Dec-14
NO
DR
I
01.1201101
PREPAID TAX
Prepaid WHT 22
475,642,000
01.1201102
Prepaid WHT 23
3,382,330,882
01.1201103
01.1201104
01.1201105
Prepaid WHT 25
VAT Input
01.1201111
Prepaid Wht 21
43,438,125
24,692,539,323
2,712,930,224
-
TOTAL PREPAID TAX 29
31,306,880,554
TOTAL CURRENT ASSETS
86,137,801,869
K
01.1301100
01.1302101
01.1304101
01.1305101
01.1308101
ASET TETAP
HARGA PEROLEHAN
Land
Off. Eq. - Cost
TOTAL FIXED ASSETS
01.1302102
01.1304102
01.1305102
01.1308102
ACC. DEPRESIASI
Acc. Depr. - Furn. & Fixtures
Acc. Depr. - Transportation Eq.
4,778,600,000
2,663,175,500
37,945,334
771,489,993
1,563,052,000
9,814,262,827
(493,881,491)
(35,823,998)
(637,537,997)
(1,297,707,801)
15
2,395,885,106
PT Abumas Albindo
Rincian F1
Saldo
No Account
DESCRIPTION
PAJE / PR
PT AA
31-Dec-14
NO
DR
(2,464,951,287)
TOTAL FIXED ASSETS
7,349,311,540
J
01.1106103
01.1101108
ASET TIDAK LANCAR LAIN-LAIN

Bid/ Performance Bond
Deposit

TOTAL ASSETS
MATERIALITY
TE
4,237,788,869
2,000,000,000
6,237,788,869
99,724,902,278
3,301,306,662
33,013,067
14
91,331,017
PAJE / PRJE / CAJE

NO
CR
(1)
Saldo
Saldo
PT AA (Audited)
PT AA (Audited)
31-Dec-14
31-Dec-13
22,648,716
33,857,627
-
212,570
25,445,889
1,401,735
1,406,214,777
16,657,042
106,977,634
36,267,282
18,208,510,045
10,076,225,357
17,433,020,958
10,254,136,836
240,000,000
37,120,909,165
20,740,667,303
240,984,433
1,608,313,562
902,229,934
16,806,440
2,606,854,563
325,351,041
3,551,245,158
PAJE / PRJE / CAJE

NO
CR
20
10
997,038,843
257,742,144
26,162,455
72,291,596
(1)
Saldo
Saldo
PT AA (Audited)
PT AA (Audited)
31-Dec-14
10,914,110
318,004,827
10,528,884,747
(89,372)
-
31-Dec-13
144,846,697
16,558,254,285
3,696,091,855
1,929,400,000
2,893,888,246
41,454,000
1,929,400,000
2,935,342,246
109,248,905
61,125,807
-
45,064
26,162,455
12,005,700
105,887,001
350,485,937
170,374,712
572,256,299
72,670,142
5,000,000
PAJE / PRJE / CAJE

NO
21
16
21
17
21
3
7
CR
7,296,000
468,346,000
3,304,850,551
77,480,331
43,438,125.00
2,964,231
2,709,965,993
(1)
Saldo
Saldo
PT AA (Audited)
PT AA (Audited)
31-Dec-14
31-Dec-13
468,346,000
76,927,594
27,088,424,429
-
10,402,176,333.00
2,142,374,509.00
368,172,520.00
27,088,424,429
13,457,996,956
82,867,362,591
41,402,354,659
4,778,600,000
2,663,175,500
37,945,334
771,489,993
1,563,052,000
4,778,600,000
2,663,175,500
37,280,334
721,635,448
1,409,473,000
665,000
49,854,545
153,579,000
9,814,262,827
9,610,164,282
204,098,545
(493,881,491)
(35,823,998)
(637,537,997)
(1,297,707,801)
(363,567,550)
(33,399,030)
(559,329,033)
(1,368,971,201)
(130,313,941)
(2,424,968)
(78,208,964)
71,263,400
PAJE / PRJE / CAJE

NO
12
CR
1,923,472,800
(1)
Saldo
Saldo
PT AA (Audited)
PT AA (Audited)
31-Dec-14
31-Dec-13
(2,464,951,287)
(2,325,266,814)
7,349,311,540
7,284,897,468
2,405,647,086
2,000,000,000
4,132,969,561
4,405,647,086
94,622,321,217
4,132,969,561
52,820,221,688
PT Abumas Albindo
Rincian F2
Saldo
No Account
DESCRIPTION
PAJE / P
PT AA
31-Dec-14
NO
N1
01.2101101
01.2101103
01.2101104
01.2101105
CURRENT LIABILITIES
Account Payable
A/P-Supplier/Vendors/Contractor
A/P Personal Salary Payable
A/P Jamsostek
32,429,344,615
96,350,786
7,743,869
2,852,912,321
TOTAL ACCOUNT PAYABLE
35,386,351,591
M
Accrued Liabilities
TOTAL ACCRUED LIABILITIES
01.2103101
01.2103102
01.2103104
01.2103105
01.2103106
01.2103107
01.2103108
HUTANG PAJAK
PPh Art. 21 Payable
PPh Art. 23 Payable
PPh Art. 25 Payable
PPh Art. 29 Payable
VAT Output - PSC
VAT Output - Non PSC
VAT Output - Overseas TO BE PAID
84,155,892
374,012
2,709,965,993
22,775,400
TOTAL HUTANG PAJAK
2,817,271,297
N4
HUTANG LAIN-LAIN
Hutang lain-lain
TOTAL HUTANG LAIN-LAIN
PT Abumas Albindo
Rincian F2
Saldo
No Account
DESCRIPTION
PAJE / P
PT AA
31-Dec-14
HUTANG BANK
Bank Loans
NO
10,000,000,000
TOTAL HUTANG BANK
10,000,000,000
TOTAL CURRENT LIABILITIES
48,203,622,888
N2
01.2203201
01.2203301
NON CURRENT LIABILITIES

Bank Loans
Counter Guarentee
TOTAL TERM LIABILITIES
5,941,224,498
TOTAL NON CURRENT LIABILITIES
5,941,224,498
TOTAL LIABILITIES
01.2204100
01.2205102
01.2205103
1,138,338,249
4,802,886,249
EQUITY
Capital Stock/Owner Equity
Retained Earnings - Previous Year
Retained Earning - Current Year
TOTAL STOCKHOLDER'S EQUITY
54,144,847,386
7,163,600,000
15,811,740,129
22,604,714,763
45,580,054,892
Hak minoritas
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY
materiality 10%
Te 1%
99,724,902,278
12
PAJE / PRJE / CAJE

DR
NO
CR
19
1,034,681,625
465,052,856
Saldo
Saldo
PT AA (Audited)
PT AA (Audited)
31-Dec-14
31-Dec-13
33,464,026,240
96,350,786
7,743,869
3,317,965,177
17,482,663,504
2,852,912,321
36,886,086,072
20,335,575,825
21
374,847,381
2,709,965,993
6
15
18
85,461,000
2,395,885,106
2,256,432,484
84,155,892
374,012
374,847,381
22,775,400
61,200,459
2,457,968
14,479,375
795,116
2,139,410,198
23,561,652
7,414,720
482,152,685
2,249,319,488
4,737,778,590
4,737,778,590
PAJE / PRJE / CAJE

DR
NO
CR
Saldo
Saldo
PT AA (Audited)
PT AA (Audited)
31-Dec-14
31-Dec-13
10,000,000,000
10,000,000,000
1,923,472,800
8
11
13
476,601,278
2,355,599,791
1,929,400,000
52,106,017,347
22,584,895,313
1,614,939,527
5,235,013,240
-
2,457,100,000
4,802,886,249
6,849,952,767
7,259,986,249
6,849,952,767
7,259,986,249
58,955,970,114
29,844,881,562
9,093,000,000
15,811,740,129
10,761,610,974
7,163,600,000
14,314,542,426
1,497,197,701
35,666,351,103
22,975,340,127
94,622,321,217
52,820,221,689
PT Abumas Albindo
Rincian F3
Control
Materiality
3,301,306,662
TE
NO ACCOUNT
33,013,067
DESCRIPTION
REVENUE
01.4011001
WP
Saldo
PT AA
Ref
31-Dec-14
PAJE / PRJE / CAJE

NO
DR
NO
CR
Saldo
PT AA (audited)
Saldo
PT AA
Saldo
PT AA (Audited)
31-Dec-14
30-Sep-14
31-Dec-13
10
SALES
314,204,048,859
TOTAL REVENUE
422,792,005
314,204,048,859
314,626,840,864
263,734,359,028
128,817,213,990
314,626,840,864
263,734,359,028
128,817,213,990
84,689,785,193
01.5010000
COST OF GOOD SOLD

Material
20
01.5011101
Purchase Material
01.5012101
01.5021001
Purchase small item /equipment

Salary Personnel Contract
01.5030000
01.5031101
Technical Services
Technical Service Fee-Lokal
01.5032101
01.5041101
Technical Service Fee-Overseas

Ticket Overseas - COGS
01.5041102
01.5041103
Hotel Overseas - COGS

Airport Tax Overseas - COGS
01.5041104
01.5041105
Fiscal - COGS
Transportation Overseas - COGS
01.5041106
01.5042101
Mob -Demob Overseas-COGS

Ticket Domestic - COGS
01.5042102
01.5042103
Hotel Domestic - COGS

Airport Tax Domestic - COGS
01.5042104
01.5042105
01.5043101
Transportation Domestic - COGS

Mob -Demob Domestic - COGS
Rental Office - COGS
01.5043103
01.5043104
Rental Equipment - COGS

Rental Car - COGS
01.5050101
01.5050102
Custom Expense - COGS

Freight & Shipping Expense - COGS
01.5050103
Handling Expense - COGS
01.5050104
01.5050106
Transportation Expense - COGS

Repair & Maintenance - COGS
01.5050107
01.5050109
Fuel - COGS
Internet - COGS
01.5060101
01.5060102
Working Permit - COGS

Visa Permit -COGS
01.5070101
Bid/ Perf Bond Fee

withholding expense
01.6052202
01.6052203
01.6052204
01.6060100
01.6070000
01.6070101
01.6070102
01.6070103
01.6070104
01.6070105
01.6080000
01.6080101
01.6080102
01.6080103
01.6080104
01.6090101
01.6090102
01.6090103
01.6090201
01.6090202
01.6090203
01.6100101
01.6100103
01.6100104
01.6100105
01.6110000
01.6110101
01.6110102
01.6110103
01.6110104
01.6120000
01.6120101
01.6120102
01.6120103
01.6120104
01.6120105
01.6120106
01.6120107
01.6120109
01.6120110
01.6120111
01.6120112
01.6130000
01.6130101
01.6130102
01.6130103
01.6130104
01.6140000
01.6140101
01.6140102
01.6140103
01.6140104
01.6150000
01.6150101
01.6150102
1,034,681,625
2,450,750,331
20
10
997,038,843
257,742,144
129,628,536,021
87,101,235,142
3,382,865
-
3,382,865
-
3,382,865
-
360,116,119
360,116,119
312,564,119
142,433,320,089
3,143,003,842
142,433,320,089
3,957,402,577
118,975,777,785
1,822,206,109
2,672,210,841
-
18
814,398,735
18
18
189,608,976
2,861,819,817
257,842,574
257,842,574
2,672,210,841
-
###
###
158,427,737
25,511,231,408
15,716,158
###
###
###
9,340,973
###
721,405
-
721,405
-
721,405
-
###
36,773,925
-
36,773,925
398,995,409
-
36,773,925
-
###
###
18
398,995,409
2,150,000
-
2,150,000
-
2,150,000
-
13,529,300
2,734,950,116
13,529,300
3,280,776,447
13,529,300
1,357,163,162
16
468,346,000
17
77,480,331
18
595,586,790
595,586,790
1,000,000
TOTAL PROFIT (LOSS) BRUTO
01.5070104
01.5080101
01.5080104
01.5080105
01.6011100
01.6011101
01.6011104
01.6011105
01.6011106
01.6011107
01.6012000
01.6012201
01.6012202
01.6020000
01.6020101
01.6020102
01.6020103
01.6020108
01.6030000
01.6030101
01.6030102
01.6030103
01.6030104
01.6030105
01.6040000
01.6040101
01.6040102
01.6040103
01.6050205
01.6051101
01.6051102
01.6051103
01.6051104
01.6052201
19
TOTAL COGS
BEBAN USAHA
Penalty
Mission Expenses - Local
Mission Expenses - Overseas
Mission Exp - Charge Back
Salary Staff
Salary Management
Termination Expense
Jamsostek Expenses
Payroll Income Tax Expenses
Post Employee Benefit
Employee Training
Employee Development Expense
Seminar Expenses
Advertising & Promotion
Advertising Exp.
Promotion Exp.
Marketing Exp.
Newspaper, Subscript., Books
Insurance Exp.
Property Insurance
Insurance Vehicle
Insurance Of Loan
Shipping Insurance
Work'smen Compensation
Telecomunication
Handphone
Internet
Telephone
Transportation
Ticket Domestic
Hotel Domestic
Airport Tax Domestic
Transportation Domestic
Ticket Overseas
419,029,863
129,370,793,877
1,000,000
###
945,675,319
3,056,361,516
###
###
23,138,000
1,000,000
###
###
###
119,061,009
281,190,982,242
286,282,703,669
212,298,714,651
114,528,737,313
33,013,066,617
28,344,137,195
51,435,644,377
14,288,476,677
1,741,974,763
37,632,171
2,048,838,602
2,705,814,483
15,470,000
74,774,000
30,842,570
31,520,700
1,599,000
109,387,619
102,485
10,807,931
171,677,891
206,159,533
6,278,000
44,861,500
22,391,604
150,000
14,347,650
728,378,178
1,741,974,763
37,632,171
2,048,838,602
2,705,814,483
465,052,856
15,470,000
74,774,000
30,842,570
31,520,700
1,599,000
109,387,619
102,485
10,807,931
171,677,891
206,159,533
6,278,000
44,861,500
22,391,604
150,000
14,347,650
826,832,229
717,846,828
1,489,737,453
1,991,410,608
7,870,000
20,000,000
22,234,070
31,520,700
-
29,334,800
182,946,329
6,581,500
3,400,000
140,133,142
25,000,000
662,259,054
6,400,000
4,948,980
5,118,000
57,022,000
172,780,350
130,313,941
2,424,967
78,208,964
101,736,600
156,044,581
611,112
23,831,200
10,045,832
97,327,912
10,636,400
93,197,009
38,924,250
195,043,650
159,292,649
393,293,369
17,838,672
19,530,506
3,570,004
171,036,832
10,055,000
106,743,607
11,050,000
282,242,260
1,285,361,642
2,964,231
23,527,800
139,824,270
6,191,000
2,400,000
9,693,878
25,000,000
549,948,544
5,200,000
4,948,980
5,118,000
38,324,000
159,928,350
137,529,661
611,112
19,273,000
10,045,832
73,114,068
6,970,500
58,037,259
29,170,300
130,281,950
115,396,668
326,994,337
17,838,672
14,741,569
3,500,654
112,479,181
8,750,000
137,208,664
10,800,000
111,425,418
821,779,983
30
Hotel Overseas
Airport Tax Overseas
Fiscal
Entertainment Expenses
Transportation Expense
Taxi Fares
Fuel (Non Sedan)
Parking (Non Sedan)
Toll (Non Sedan)
Automobile (Non Sedan)
Professional & Consultancy Fee
Legal Fee
Audit Fee
Consulting Fee
Notary Fee
Working Permit 3rd Party
Visa
Working Permit Company
Certification
Registration Company
Registration 3rd Party
Depr. Exp - Building & Structure
Depr. Exp - Furn. & Fixtures
Depr. Exp - Trans. Eq
Rental Expenses
Rental Office
Rental Housing
Rental Equipment
Rental Car
Office Expense
Postage & Duty Stamp
Freight Exp.
Courier Exp.
Kitchen Supplies
Cleaning Supplies
Stationery Exp.
Electricity
material and small equipment/item
PBB
Water Exp.
Repair Maintenance
Repair Maintenance - Car
Repair maintenance - office equipment
Repair maintenance - office
Repair maintenace - others
Tender Exp.
Purchase document
Bid Bond/Surety Bond Fee
Bank reference
Penalty Expenses
Mission expenses
Mission Exp - Local
Mission Exp - Overseas
Beban penghapusan Pajak
29,334,800
182,946,329
6,581,500
3,400,000
140,133,142
25,000,000
662,259,054
6,400,000
4,948,980
5,118,000
57,022,000
172,780,350
130,313,941
2,424,967
78,208,964
101,736,600
156,044,581
611,112
23,831,200
10,045,832
97,327,912
10,636,400
93,197,009
38,924,250
195,043,650
159,292,649
393,293,369
17,838,672
19,530,506
3,570,004
138,489,201
10,055,000
139,291,238
11,050,000
282,242,260
1,285,361,642
1
2
465,052,856
26,162,455
72,291,596
32,547,631
2,964,231
32,547,631
109,388,066
102,485
9,592,431
126,020,271
152,285,516
2,147,000
40,268,000
17,584,870
150,000
11,651,750
589,062,078
1,607,500,573
2,459,693,092
###
18,907,710
###
465,052,856
###
20,000,000
2,693,877
122,294,000
300,000
35,653,000
30,362,400
###
530,938,519
44,414,872
176,233,750
216,689,496
1,900,000
35,127,035
7,189,190
11,225,500
415,079,416
###
###
###
19,143,975
###
27,635,464
194,222,778
5,931,500
7,618,000
###
###
79,410,475
45,000,000
582,800,850
30,762,653
6,700,000
4,100,000
102,567,600
46,103,500
285,343,934
###
133,158,775
3,473,476
82,383,647
154,977,800
###
###
###
62,015,385
4,900,000
###
30,658,292
54,260,080
123,245,100
54,150,700
47,914,852
36,729,000
174,576,385
159,017,328
351,122,084
10,136,972
19,918,777
###
8,002,082
147,294,524
###
###
###
11,250,000
389,535,075
84,935,607
2,978,904,965
###
326,095,291
737,261,227
TOTAL BEBAN USAHA
12,697,293,794
13,263,764,932
8,454,925,777
13,824,513,440
LABA USAHA
20,315,772,823
15,080,372,263
42,980,718,600
463,963,238
253,680,505
BEBAN NON USAHA
30.1
01.8011000
01.8011101
Bank Charges
Bank Charges
148,286,090
148,286,090
113,003,099
01.8011102
01.8011103
Interest Of Loan
Other Expenses
264,628,265
-
264,628,265
-
122,692,062
-
197,209,576
01.7011103
Other Income
235,695,161
450,890,081
TOTAL BEBAN NON USAHA
412,914,355
412,914,355
612 BEBAN PAJAK

PPh Pasal 25
30.2
PPh Pasal 21
PPh Badan
TOTAL BEBAN PENYUSUTAN
`
-
01.7010000
PENDAPATAN NON USAHA

Other Income
01.7011101
01.7011102
Interest Income
Gain/ Loss Sold Fixed Assets
(73,983,449)
(182,855,000)
(73,983,449)
(182,855,000)
(61,545,468)
(105,000,000)
(10,900,498)
-
01.7011103
01.8012101
Other Income
Realized Foreign Exchange Loss/Gain AP
(65,920,110)
(284,440,533)
(65,920,110)
(284,440,533)
(65,920,110)
(407,822,013)
(500,000)
1,796,687,154
01.8012102
01.8012103
Realized Foreign Exchange Loss/Gain AR

(389,993,278)
(359,908,814)
(389,993,278)
2,380,961,238
(297,018,511)
(364,075,739)
(394,812,442)
(3,609,494,259)
(1,489,560,602)
01.1407101
Unrealized Gain/Loss AP
01.1407102
40
-
476,601,278
11
2,355,599,791
136,401,120
(1,489,560,602)
144,805,491
TOTAL PENDAPATAN LAIN-LAIN
(2,701,856,295)
LOSS BEFORE TAX
22,604,714,763
14
91,331,017
###
(1,062,257,939)
281,206,611
(513,355,688)
175,414,877
(2,876,995,467)
(2,219,020,045)
45,622,018,906
2,232,093,201
14,492,043,031
MANFAAT (BEBAN) PAJAK PENGHASILAN

Kini
21
3,730,432,057
(3,730,432,057)
-
NET LOSS OF THE YEAR
22,604,714,763
10,761,610,974
(734,895,500)
45,622,018,906
1,497,197,701
EXHIBIT -III
PT. ABUMAS ALBINDO
NPWP : 01.345.510.0-062.000
DAFTAR BIAYA PENYUSUTAN TAHUN 2014 - METODE GARIS LURUS
KOMERSIAL 2014
NO.
JENIS BARANG
01.1301100
01.1302101
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
70
01.1305101
1
2
3
4
31
32
36
37
42
46
47
58
59
61
66
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
33
34
35
38
39
40
41
43
44
45
48
49
50
51
52
53
54
55
56
57
60
62
63
64
65
Land
LAND - Luas Tanah 20 M2
TANGGAL
PEROLEHAN
TARIF
PENYUSUTAN
60,000,000
4,718,600,000
4,778,600,000
2-Jan-08
70
71
70
71
72
73
74
75
76
1
2
3
4
5
6
7
8
77
78
79
80
81
82
84
83
01.1308101
1
2
3
4
5
6
7
8
BOOK VALUE
S/D 2013
276,325,000
441,850,500
1,945,000,000
2,663,175,500
7,441,775,500
27,632,500
43,080,424
292,854,626
363,567,550
363,567,550
248,692,500
398,770,076
1,652,145,374
2,299,607,950
7,078,207,950
1-Mar-07
6-Mar-07
1-Mar-07
18-Apr-07
1-Jul-10
11-Nov-10
31-Jan-11
31-Mar-11
11-Aug-11
16-Feb-12
18-Apr-12
4-Feb-13
4-Feb-13
27-May-13
12-Nov-14
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
3,075,000
3,100,000
2,500,000
6,345,000
11,000,000
7,100,000
7,100,000
9,225,000
6,000,000
6,800,000
6,100,000
3,850,000
6,000,000
7,650,000
3,075,000
3,100,000
2,500,000
6,345,000
7,700,000
4,496,667
4,260,000
5,535,000
3,600,000
2,720,000
2,440,000
705,833
1,100,000
892,500
85,845,000
48,470,000
3,300,000
2,603,333
2,840,000
3,690,000
2,400,000
4,080,000
3,660,000
3,144,167
4,900,000
6,757,500
37,375,000
Accounting Software (Orlansoft)

ADSL
Computer (CPU) for Evinora Bpn
CPU (Jason)
HP Laser Jet P3005N
HP Scanjet 5590 Digital Flatbed
Intel Pentium 3.0LGA Server Black
Laptop Sony VGN-SZ28GP/CE1 (YM)
LCD Monitor 17" Samsung
LCD Monitor Acer
LCD Monitor Samsung
LCD Monitor Samsung 732n 17"
Notebook Toshiba Protage A100
PC Intel Core 2 Duo E4500, 2.2 Ghz
PC Intel Dual Core
Printer HP Laserjet 3005N
HP Laser Jet CP2052 Color
Notebook HP PAV DV2-1003AX
Lenovo Y450-310 Notebook
Brother GX - 6750
Server Intel xeon E5504
PC Inter Dual Core 2.7Ghz - Bpn
UPS Type APC BE525AS
Laptop Sony VPC-Z1176
PC Intel Dual Core
Chair
PC for Bp.Suryo
Purchase Lap Top Toshiba L-630 - Arbor
Purchase (Pocket Camera)
PRIMA DESK AND CHAIRBLACK
PT.BANTRUNK MURNI INDONESIA - OE/09072/BMI/11 [ 1
NOTE BOOK SONY VAIO VPC FOR HSE [ 1305101 ]
KIRANA TECHNOLOGIES - Inv 00601035 [ 1305101 ]
Furniture - Chair
Purchase Personal Computer-Intel 2 core
Purchase LCD Monitor
PT.KIRANA - Office Equipment -Cost
Photocopy Machine
Water Pump
Wireles - D Link WL G-132
CPU for Scanner
Typewrinter
1-Dec-05
20-Apr-06
2-Jul-08
6-Oct-05
14-Apr-08
26-May-08
12-Dec-05
7-Mar-07
28-Aug-08
11-Jul-08
25-May-05
29-May-08
10-Jan-07
4-Apr-08
11-Jul-08
4-Apr-08
9-May-08
30-Oct-08
19-Oct-09
19-Dec-09
13-Jan-10
29-Mar-10
9-Mar-10
25-Mar-10
7-Apr-10
4-May-10
18-Nov-10
4-Jan-11
18-Jan-11
11-Apr-11
7-Apr-11
4-May-11
15-Aug-11
19-Sep-11
15-Nov-11
11-Nov-11
30-Apr-12
22-May-12
22-May-12
12-Sep-12
30-Apr-02
3-Aug-07
20-Oct-06
16-Dec-09
18-Aug-10
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
28-Jan-13
20%
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
9,407,034
10,111,000
20,449,974
1,800,000
60,508,823
4,950,000
5,510,000
27,105,650
7,416,199
7,674,816
1,750,000
6,064,100
6,800,000
2,400,000
6,198,000
1,264,000
13,990,000
22,805,940
10,395,000
8,943,870
2,100,000
30,049,323
8,806,000
3,700,000
595,400
3,167,829
2,173,500
5,500,000
8,200,000
4,850,000
6,170,299
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
7,839,195
8,088,800
16,359,979
1,350,000
37,555,102
3,712,500
4,132,500
19,877,477
4,573,323
4,604,890
1,050,000
3,638,460
4,080,000
1,440,000
3,718,800
758,400
8,394,000
13,683,564
4,158,000
3,577,548
840,000
12,019,729
8,806,000
3,700,000
595,400
2,534,263
1,485,225
1,008,333
1,366,667
565,833
411,353
635,790,448
721,635,448
510,859,033
559,329,033
17,505,570
4,590,400
1,016,000
2,154,364
6,100,000
2,455,000
3,459,000
17,505,570
4,590,400
1,016,000
2,154,364
4,880,000
1,473,000
1,779,697
37,280,334
33,399,031
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
161,874,000
20,230,000
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
129,499,200
12,103,000
1,236,473,000
1,195,971,200
32,347,800
8,127,000
40,474,800
9,437,164,282
2,152,266,814
7,284,870,468
HP Laserjet Pro400 M451dn
11-Mar-13
Printer HP Laser Jet pro 200
27-May-13
CPU INTELCORE i3-3220
20-Aug-13
20%
12-Feb-14
17-Mar-14
20%
20%
HP LaserJet Pro 4000 M401dn

SERVER INTEL XEON ES 2407
20%
20%

Furniture & Fixture
Filling Cabinet
Office Desk
Office Chair
Office Desk
Writing Desk
Locker
Table & Chair
Kursi Modena SC 409

Kijang Innova KT 1553 KV
Kijang Innova B 1346 DK
Kijang Innova B 1593 ZH
Kijang Innova B 1875 SFT
Motorcycle
Kijang Innova Bpn
3-May-06
2-Sep-08
12-Sep-08
17-Sep-08
14-Dec-09
29-Apr-11
13-Apr-11
6-Nov-14
1-Jul-06
10-Jan-07
7-Aug-08
12-Aug-08
2-Jan-09
16-Dec-09
18-Jan-11
22-Jan-14
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
ADDITION
DEDUCTION
PENYUSUTAN
TAHUN
2014
###
###
4,778,600,000
5%
5%
5%
CPU
Fiscal - 2014
HARGA
PEROLEHAN
2014
MUTATION 2014
23-Jul-09
3-Feb-10
31-Dec-11
JUMLAH
3
AKUMULASI
PENYUSUTAN
S/D 2013

Building Structure
Building Structure
Subtotal Building
Subtotal Land & Building
Off. Eq. - Cost
AC (Ari room)
AC (Jason room)
AC TCL 1 pk
AC Toshiba Plasma (Bpn)
AC Panasonic - 2.5 PK
AC Panasonic - 2 PK
AC SPLIT PANASONIC 2PK
AC Panasonic - 2 PK [mah]
AC Panasonic - 2 PK (DBP)
AC SPLIT PANASONIC
AC SPLIT PANASONIC
AC PANASONIC PC 18
AC Panasonic 1 PK
Total Off. Eq. - Cost

01.1304101
HARGA
PEROLEHAN
1,567,839
2,022,200
4,089,995
450,000
22,953,720
1,237,500
1,377,500
7,228,173
2,842,876
3,069,926
700,000
2,425,640
2,720,000
960,000
2,479,200
505,600
5,596,000
9,122,376
6,237,000
5,366,322
1,260,000
18,029,594
633,566
688,275
4,491,667
6,833,333
4,284,167
5,758,946
124,931,415
162,306,415
1,220,000
982,000
1,679,303
3,881,303
Useful Life
60,000,000
4,718,600,000
4,778,600,000
13,125,438
18,833,878
98,354,626
130,313,942
130,313,941
40,757,938
61,914,301
391,209,252
493,881,491
493,881,491
235,567,062
379,936,199
1,553,790,748
2,169,294,009
6,947,894,010
3,075,000
3,100,000
2,500,000
6,345,000
11,000,000
7,100,000
7,100,000
9,225,000
6,000,000
6,800,000
6,100,000
3,850,000
6,000,000
7,650,000
3,600,000
89,445,000
2,200,000
1,420,000
1,420,000
1,845,000
1,200,000
1,360,000
1,220,000
705,833
1,100,000
892,500
120,000
13,483,333
3,075,000
3,100,000
2,500,000
6,345,000
9,900,000
5,916,667
5,680,000
7,380,000
4,800,000
4,080,000
3,660,000
1,411,667
2,200,000
1,785,000
120,000
61,953,334
1,100,000
1,183,333
1,420,000
1,845,000
1,200,000
2,720,000
2,440,000
2,438,333
3,800,000
5,865,000
24,011,666
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
9,407,034
10,111,000
20,449,974
1,800,000
60,508,823
4,950,000
5,510,000
27,105,650
7,416,199
7,674,816
1,750,000
6,064,100
6,800,000
2,400,000
6,198,000
1,264,000
13,990,000
22,805,940
10,395,000
8,943,870
2,100,000
30,049,323
8,806,000
3,700,000
595,400
3,167,829
2,173,500
5,500,000
8,200,000
4,850,000
6,170,299
4,254,545
42,000,000
682,044,993
771,489,993
1,567,839
2,022,200
4,089,995
360,000
12,101,765
990,000
1,102,000
5,421,130
1,483,240
1,534,963
350,000
1,212,820
1,360,000
480,000
1,239,600
252,800
2,798,000
4,561,188
2,079,000
1,788,774
420,000
6,009,865
633,566
434,700
1,008,333
1,366,667
565,833
411,353
780,000
6,300,000
64,725,630
78,208,964
122,000,000
846,450
2,100,000
6,810,750
8,740,570
4,607,658
14,157,490
22,585,000
1,833,880
2,765,040
2,990,925
2,792,520
6,000,000
9,731,151
10,636,187
31,940,964
64,157,093
10,238,013
9,407,034
10,111,000
20,449,974
1,710,000
49,656,867
4,702,500
5,234,500
25,298,607
6,056,563
6,139,853
1,400,000
4,851,280
5,440,000
1,920,000
4,958,400
1,011,200
11,192,000
18,244,752
6,237,000
5,366,322
1,260,000
18,029,594
8,806,000
3,700,000
595,400
3,167,829
1,919,925
2,016,667
2,733,333
1,131,667
822,707
780,000
6,300,000
575,584,663
637,537,997
90,000
10,851,956
247,500
275,500
1,807,043
1,359,636
1,534,963
350,000
1,212,820
1,360,000
480,000
1,239,600
252,800
2,798,000
4,561,188
4,158,000
3,577,548
840,000
12,019,729
253,575
3,483,333
5,466,667
3,718,333
5,347,592
3,474,545
35,700,000
106,460,330
130,471,996
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
1,220,000
491,000
691,800
22,167
2,424,967
17,505,570
4,590,400
1,016,000
2,154,364
6,100,000
1,964,000
2,471,497
22,167
35,823,998
491,000
987,503
642,833
2,121,336
4
4
4
4
4
4
4
4
17,505,570
4,590,400
1,016,000
2,154,364
6,100,000
2,455,000
3,459,000
665,000
37,945,334
32,374,800
4,046,000
65,315,800
101,736,600
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
161,874,000
16,149,000
65,315,800
1,297,707,800
4,081,000
261,263,200
265,344,200
8
8
8
8
8
8
4
8
184,350,000
220,984,000
173,000,000
204,200,000
271,835,000
161,874,000
20,230,000
326,579,000
1,563,052,000
9,814,262,827
312,684,472
2,464,951,285
7,345,831,542
3,600,000
4,254,545
42,000,000
326,579,000
-
NILAI
BUKU AKHIR
TAHUN 2014
276,325,000
441,850,500
1,945,000,000
2,663,175,500
7,441,775,500
665,000
-
AKUMULASI
PENYUSUTAN
S/D 2014
Kijang Innova B 1468 ZL
20
20
20
8
8
8
8
8
8
8
8
8
8
8
8
8
8
Nilai Buku Fiskal

Awal Tahu
Tariff
4,778,600,000
214,151,875
355,321,444
1,750,500,000
2,319,973,319
2,319,973,320
448,438
452,083
364,583
991,406
6,187,500
4,289,583
4,437,500
5,957,813
4,187,500
5,170,833
4,765,625
3,408,854
5,312,500
7,012,500
3,600,000
56,586,719
75,000
2,521,201
206,250
344,375
2,258,804
1,545,041
1,918,704
437,500
1,895,031
2,125,000
800,000
2,453,375
526,667
6,412,083
10,452,723
5,847,188
5,217,258
1,225,000
20,032,882
316,969
4,125,000
6,491,667
4,041,667
5,527,560
4,254,545
42,000,000
133,051,488
189,638,207
767,188
1,080,938
665,000
2,513,125
11,521,875
27,623,000
55,864,583
65,939,583
87,780,052
79,250,813
5,057,500
326,579,000
659,616,406
3,171,741,058
-
Depreciation
01.1302101
01.1305101
01.1304101
01.1308101

Off. Eq. - Cost
Commercial
130,313,941
78,208,964
2,424,967
101,736,600
Fiscal
133,158,775
64,087,102
1,506,208
186,388,375
Koreksi Fiskal
(Temporary)
2,844,834
(14,121,861)
(918,759)
84,651,775
1,421,241,058
Depreciation
Deductable
FY 2014
NDE
5%
5%
5%
13,816,250
22,092,525
97,250,000
133,158,775
133,158,775
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
384,375
387,500
312,500
793,125
1,375,000
887,500
887,500
1,153,125
750,000
850,000
762,500
481,250
750,000
956,250
75,000
10,805,625
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
75,000
2,521,201
206,250
344,375
2,258,804
1,545,041
1,918,704
437,500
1,516,025
1,700,000
600,000
1,549,500
316,000
3,497,500
5,701,485
2,598,750
2,235,968
525,000
7,512,331
316,969
1,375,000
2,050,000
1,212,500
1,542,575
975,000
8,750,000
53,281,477
64,087,102
613,750
864,750
27,708
1,506,208
25%
25%
25%
25%
25%
25%
25%
25%
12.5%
12.5%
12.5%
12.5%
12.5%
12.5%
25%
12.5%
11,521,875
27,623,000
21,625,000
25,525,000
33,979,375
20,234,250
5,057,500
40,822,375
186,388,375
385,140,461

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Golden Enterprise Inc And Subsidiary

Consolidated balance sheet

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