PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK PT ...
PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK PT ... PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK PT ...
PT WINTERMAR OFFSHORE MARINE TBKPT WINTERMAR OFFSHORE MARINE TBKDAN ENTITAS ANAKAND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)Mutasi penyisihan penurunan nilai piutang adalah sebagaiberikut:The movement of allowance for impairment of accountsreceivable are as follows:2012 2011USD USD USDSaldo Awal 257,006 234,182 Begininng BalancePenambahan (Pemulihan) -- -- Addition (Recovery)Selisih kurs (13,088) 22,824 Foreign exchangeSaldo Akhir 243,918 257,006 Ending BalanceManajemen berpendapat bahwa penyisihan tersebut cukupuntuk menutupi risiko penurunan nilai piutang.Atas perjanjian sewa operasi kapal yang berlaku pada tanggal31 Desember 2012, jumlah pembayaran minimum di masadepan untuk periode sampai dengan 1 tahun adalah sebesarUSD 88,520,431, untuk periode lebih dari 1 tahun sampai5 tahun adalah sebesar USD 122,795,761 dan untuk periodelebih dari 5 tahun sebesar USD 1,900,500.Sebagian piutang usaha dijadikan jaminan utang bank(Catatan 16).Tidak terdapat rental kontinjen dalam perjanjian sewa kapal.Management believes that the allowance for impairment isadequate to cover the possible impairment risk of receivables.Based on the outstanding vessel charter contracts in hand asof December 31, 2012, the total value of contract, for theperiod up to 1 year is amounted to USD 88,520,431, for theperiod of more than 1 year to 5 years is totalled toUSD 122,795,761, and for contract extending beyond 5 yearsis totalled to USD 1,900,500.Part of accounts receivable used as collateral for bank loan(Note 16).There is no contingent rent under vessel charter agreement.6. Perpajakan 6. Taxationa. Pajak Dibayar Di Muka a. Prepaid Taxes2012 2011USDUSDPerusahaanThe CompanyPajak PenghasilanIncome TaxPasal 23 29,040 42,249 Article 23Pajak Pertambahan Nilai -- 73,282 Value Added TaxTagihan Pajak -- 23,857 Tax Claims for RefundSub Total 29,040 139,388 Sub TotalEntitas AnakSubsidiariesPajak PenghasilanIncome TaxPasal 21 1,438 -- Article 21Pasal 22 56 -- Article 22Pasal 23 -- 704 Article 23Pajak Pertambahan Nilai 370,223 452,975 Value Added TaxTagihan Pajak 455,508 486,537 Claim for Tax RefundSub Total 827,225 940,216 Sub TotalTotal 856,265 1,079,604 Totalb. Beban Pajak Penghasilan b. Income Taxes Expense2012 2011USDUSDPajak KiniCurrent TaxPerusahaanThe CompanyFinal (87,705) (61,623) FinalNon Final (183,626) (3,059) Non FinalEntitas Anak (1,798,705) (1,523,160) Subsidiaries(2,070,036) (1,587,842)Pajak TangguhanDeferred TaxPerusahaan -- -- The CompanyEntitas Anak -- 32,485 Subsidiaries-- 32,485Total (2,070,036) (1,555,357) TotalD1/March 28, 2013 35 paraf:
PT WINTERMAR OFFSHORE MARINE TBKPT WINTERMAR OFFSHORE MARINE TBKDAN ENTITAS ANAKAND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)c. Pajak Kini c. Current TaxPerhitungan atas pajak final sehubungan dengan pendapatanatas sewa kapal dan pengoperasian kapal Perusahaan untuktahun-tahun yang berakhir 31 Desember 2012 dan 2011 adalahsebagai berikut:2012 2011A computation of final tax related to charter revenues andoperation of vessels of the Company for the years endedDecember 31, 2012 and 2011 is as follows:USDUSDPendapatan yang Telah Difakturkan BerhubunganInvoiced Revenue from Charter anddengan Pengoperasian dan Persewaan Kapal 7,308,750 5,135,291 Operation of VesselsBeban Pajak Penghasilan Final 87,705 61,623 Final Income Tax ExpenseDikurangi: Pemotongan Selama Tahun Berjalan (82,400) (53,742) Less: Current Year WithholdingBeban Pajak Penghasilan Finalyang Belum Dipotong 5,305 7,882 Unwithhold Final Income Tax ExpensePerhitungan beban pajak penghasilan final di atasmenggunakan tarif 1,2% dari pendapatan.Rekonsiliasi antara beban pajak penghasilan dan labaakuntansi sebelum pajak penghasilan adalah sebagai berikut:The calculation of the final income tax expense above iscalculated based on the tax rate 1.2% of revenue.A reconciliation between income tax expense with incomebefore tax is as follows :2012 2011USDUSDLaba Sebelum Pajak MenurutIncome before Income Tax According toLaporan Laba Rugi Komprehensif Konsolidasian 26,085,896 22,188,477 Consolidated Statements of Comprehensive IncomeLaba Entitas Anak Sebelum Pajak (26,382,287) (22,593,943) Income Before Income Tax of SubsidiariesRugi Sebelum Pajak Penghasilan Perusahaan (296,391) (405,466) Loss Before Income Tax of the CompanyKoreksi FiskalTax CorrectionBeda TetapPermanent DifferencesBagian Laba Entitas Asosiasi (3,257,932) (3,261,779) Equity in Net Earning of AssociatesPendapatan Usaha yang DikenakanOperating Revenue Subjected toPajak Penghasilan Final (5,844,753) (6,019,945) Final Income TaxBeban Usaha atas Pendapatan yangOperating Expenses on RevenueDikenakan Pajak Penghasilan Final 6,986,337 7,045,839 Subjected to Final Income TaxBeban Lain-lain yangOther ExpensesDikenakan Pajak Final 3,147,244 2,918,696 Subjected to Final Income TaxJumlah 734,503 277,345 TotalRugi Fiskal yang Belum Dikompensasi:Compensated Tax Loss:Tahun 2010 -- (286,289) Year 2010Koreksi Pajak - Tahun 2010 -- 21,180 Tax Correction - Year 2010Penghasilan Kena Pajak 734,503 12,235 Taxable IncomeBeban Pajak Penghasilan DihitungCurrent Tax Expense CalculatedBerdasarkan Tarif Pajak yang Berlaku 183,626 3,059 by Current Tax RateDikurangi: Pajak Dibayar di Muka (102,444) -- Less : Prepaid TaxesHutang Pajak Penghasilan Pasal 29 81,182 3,059 Income Tax Payable - Article 29Sesuai dengan Undang-undang Perpajakan Indonesia, pajakpenghasilan badan dihitung secara tahunan untuk perusahaandan masing-masing entitas anak sebagai entitas hukum yangterpisah (laporan keuangan konsolidasian tidak dapat digunakanuntuk menghitung pajak penghasilan badan).Perusahaan belum menyampaikan Surat Pemberitahuan Pajaktahunan (SPT) untuk tahun pajak 2012.In accordance with Indonesia Taxation Law, corporateincome tax is calculated for the Company and each of itssubsidiaries in the understanding that they are separate legalentities (the consolidated financial statements are notpermitted for computing corporate income tax) on an annualbasis.The Company has not submitted its Annual Corporate TaxReturn (SPT) for 2012 fiscal year.D1/March 28, 2013 36 paraf:
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<strong>PT</strong> <strong>WINTERMAR</strong> <strong>OFFSHORE</strong> <strong>MARINE</strong> TBK<strong>PT</strong> <strong>WINTERMAR</strong> <strong>OFFSHORE</strong> <strong>MARINE</strong> TBK<strong>DAN</strong> <strong>ENTITAS</strong> <strong>ANAK</strong>AND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)Mutasi penyisihan penurunan nilai piutang adalah sebagaiberikut:The movement of allowance for impairment of accountsreceivable are as follows:2012 2011USD USD USDSaldo Awal 257,006 234,182 Begininng BalancePenambahan (Pemulihan) -- -- Addition (Recovery)Selisih kurs (13,088) 22,824 Foreign exchangeSaldo Akhir 243,918 257,006 Ending BalanceManajemen berpendapat bahwa penyisihan tersebut cukupuntuk menutupi risiko penurunan nilai piutang.Atas perjanjian sewa operasi kapal yang berlaku pada tanggal31 Desember 2012, jumlah pembayaran minimum di masadepan untuk periode sampai dengan 1 tahun adalah sebesarUSD 88,520,431, untuk periode lebih dari 1 tahun sampai5 tahun adalah sebesar USD 122,795,761 dan untuk periodelebih dari 5 tahun sebesar USD 1,900,500.Sebagian piutang usaha dijadikan jaminan utang bank(Catatan 16).Tidak terdapat rental kontinjen dalam perjanjian sewa kapal.Management believes that the allowance for impairment isadequate to cover the possible impairment risk of receivables.Based on the outstanding vessel charter contracts in hand asof December 31, 2012, the total value of contract, for theperiod up to 1 year is amounted to USD 88,520,431, for theperiod of more than 1 year to 5 years is totalled toUSD 122,795,761, and for contract extending beyond 5 yearsis totalled to USD 1,900,500.Part of accounts receivable used as collateral for bank loan(Note 16).There is no contingent rent under vessel charter agreement.6. Perpajakan 6. Taxationa. Pajak Dibayar Di Muka a. Prepaid Taxes2012 2011USDUSDPerusahaanThe CompanyPajak PenghasilanIncome TaxPasal 23 29,040 42,249 Article 23Pajak Pertambahan Nilai -- 73,282 Value Added TaxTagihan Pajak -- 23,857 Tax Claims for RefundSub Total 29,040 139,388 Sub TotalEntitas AnakSubsidiariesPajak PenghasilanIncome TaxPasal 21 1,438 -- Article 21Pasal 22 56 -- Article 22Pasal 23 -- 704 Article 23Pajak Pertambahan Nilai 370,223 452,975 Value Added TaxTagihan Pajak 455,508 486,537 Claim for Tax RefundSub Total 827,225 940,216 Sub TotalTotal 856,265 1,079,604 Totalb. Beban Pajak Penghasilan b. Income Taxes Expense2012 2011USDUSDPajak KiniCurrent TaxPerusahaanThe CompanyFinal (87,705) (61,623) FinalNon Final (183,626) (3,059) Non FinalEntitas Anak (1,798,705) (1,523,160) Subsidiaries(2,070,036) (1,587,842)Pajak TangguhanDeferred TaxPerusahaan -- -- The CompanyEntitas Anak -- 32,485 Subsidiaries-- 32,485Total (2,070,036) (1,555,357) TotalD1/March 28, 2013 35 paraf:
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