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Report Konsol WIR Juni 2022 Q2 FINAL.pdf
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PT WIR ASIA Tbk DAN ENTITAS ANAKNYA / AND ITS SUBSIDIARIES Laporan Keuangan Konsolidasian Interim Interim Consolidated Financial Statements Tanggal 30 Juni 2023 As At June 30, 2023 Serta Untuk Periode Enam Bulan Yang And For The Six-Month Period Berakhir Pada Tanggal Tersebut Then Ended
Page 2
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM CONSOLIDATED
INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2023 AS AT JUNE 30, 2023
SERTA UNTUK PERIODE ENAM BULAN YANG AND FOR THE SIX-MONTH PERIOD
BERAKHIR PADA TANGGAL TERSEBUT THEN ENDED
Daftar Isi/ Table of Contents
Halaman/ Page
Surat Pernyataan Direksi Board of Director’s Statement
Laporan atas Reviu Informasi Keuangan Interim Report on Review of Interim Financial Information
Laporan Posisi Keuangan Interim Consolidated Statement of
Konsolidasian Interim………………………………… 1-3 …………………………………..Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Interim Consolidated Statement of Profit or Loss
Lain Konsolidasian Interim…………………………… 4-5 ……………….and Other Comprehensive Income
Laporan Perubahan Ekuitas Interim Consolidated Statement of
Konsolidasian Interim………………………………… 6-8 …………………………………..Changes in Equity
Laporan Arus Kas Konsolidasian Interim……………. 9 - 10 …...Interim Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Notes to the Interim Consolidated
Konsolidasian Interim………………………………… 11 - 138 ……………………………….Financial Statements
**********************
Page 3
Page 4
Page 5
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENT OF
INTERIM FINANCIAL POSITION
Tanggal 30 Juni 2023 As at June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 Juni 2023/ 31 Desember 2022/
Notes June 30, 2023 December 31, 2022
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4, 28 110.341.504.352 119.074.865.224 Cash and cash equivalents
Piutang usaha - Trade receivables -
Pihak ketiga - neto 5, 28 387.744.493.175 294.711.458.032 Third parties - net
Piutang lain-lain 28 Other receivables
Pihak ketiga 4.175.910.675 17.156.046.460 Third parties
Pihak berelasi 6a 2.988.906.735 5.373.320.986 Related parties
Persediaan 7.478.084.318 1.423.200.191 Inventories
Uang muka dan beban Advances and
dibayar di muka 7 37.655.740.873 91.677.243.986 prepaid expenses
Pajak dibayar di muka 14a 1.120.980.979 5.043.158.559 Prepaid tax
Total Aset Lancar 551.505.621.107 534.459.293.438 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap - neto 8, 15, 23, 25 119.741.898.706 136.010.912.214 Property and equipment - net
Aset hak guna - neto 16a, 25 29.756.583.193 33.436.545.206 Right-of-use assets - net
Aset takberwujud - neto 9, 25 285.236.408.734 169.758.347.118 Intangible assets - net
Aset pajak tangguhan 14e 13.077.581.084 7.514.915.209 Deferred tax assets
Goodwill 1.181.983.233 1.181.983.233 Goodwill
Aset lain-lain 28 2.788.721.806 2.788.721.806 Other assets
Total Aset Tidak Lancar 451.783.176.756 350.691.424.786 Total Non-Current Assets
TOTAL ASET 1.003.288.797.863 885.150.718.224 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 1 statements form an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 6
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENT OF
INTERIM FINANCIAL POSITION
Tanggal 30 Juni 2023 As at June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 Juni 2023/ 31 Desember 2022/
Notes June 30, 2023 December 31, 2022
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman dari lembaga keuangan Loans from non-bank financial
non-bank 10, 28 2.000.000.000 - institutions
Utang usaha - pihak ketiga 11, 28 109.989.948.371 32.394.172.156 Trade payables - third parties
Utang lain-lain 28 Other payables
Pihak ketiga 3.646.625.799 2.351.017.467 Third parties
Pihak berelasi 6b - 4.246.752 Related parties
Beban akrual 12, 28 33.034.775.336 16.431.213.942 Accrued expenses
Deposit dari pelanggan 13 4.007.492.802 77.608.707.966 Deposit from customers
Utang pajak 14b 112.159.211.698 76.577.433.099 Taxes payable
Bagian utang jangka panjang Current
yang jatuh tempo dalam portion of
waktu satu tahun 28 long-term liabilities
Liabilitas sewa 16b 6.873.573.105 6.200.719.349 Lease liabilities
Utang pembiayaan 15 1.232.447.913 1.379.922.340 Financing payables
Total Liabilitas Jangka Pendek 272.944.075.024 212.947.433.071 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang setelah Long-term liabilities -
dikurangi bagian jangka pendek 28 net of current portion
Liabilitas sewa 16b 26.584.055.293 29.838.512.609 Lease liabilities
Utang pembiayaan 15 972.039.387 1.508.827.137 Financing payables
Pinjaman dari pihak ketiga 17, 28 14.732.400.000 - Loans from third party
Liabilitas imbalan kerja karyawan 18, 25 19.002.819.622 14.327.128.152 Employee benefits liabilities
Liabilitas pajak tangguhan 14e - 82.331.377 Deferred tax liabilities
Total Liabilitas Jangka Panjang 61.291.314.302 45.756.799.275 Total Non-current Liabilities
TOTAL LIABILITAS 334.235.389.326 258.704.232.346 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 2 statements form an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 7
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENT OF
INTERIM FINANCIAL POSITION
Tanggal 30 Juni 2023 As at June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 Juni 2023/ 31 Desember 2022/
Notes June 30, 2023 December 31, 2022
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to
kepada pemilik Entitas Induk owners of the Company
Modal saham - nilai nominal Share capital - par value
Rp5 per saham pada tanggal Rp5 per share as at
30 Juni 2023 dan June 30, 2023 and
31 Desember 2022 December 31, 2022
Modal dasar - Authorized capital -
37.000.000.000 saham 37,000,000,000 shares
pada tanggal 30 Juni 2023 as at June 30, 2023
dan 31 Desember 2022 and December 31, 2022
Modal ditempatkan dan disetor Issued and fully paid capital -
11.930.009.852 saham pada 11,930,009,852 shares
tanggal 30 Juni 2023 dan as at June 30, 2023 and
11.929.923.706 saham pada 11,929,923,706 shares as at
tanggal 31 Desember 2022 19 59.650.049.260 59.649.618.530 December 31, 2022
Tambahan modal disetor 21 463.861.199.321 463.845.434.603 Additional paid-in capital
Selisih atas transaksi Difference in value of transaction
dengan pihak non-pengendali 1.897.828.908 1.897.828.908 with non-controling interests
Rugi komprehensif lain (5.524.722.225) (3.402.840.486) Other comprehensive loss
Saldo laba Retained earnings
Telah ditentukan penggunaannya 20 11.929.923.706 500.000.000 Appropriated
Belum ditentukan penggunaannya 92.789.990.143 71.885.482.823 Unappropriated
Total ekuitas yang dapat diatribusikan Total equity attributable to
kepada pemilik Entitas Induk 624.604.269.113 594.375.524.378 owners of the Company
Kepentingan non-pengendali 44.449.139.424 32.070.961.500 Non-controlling interests
TOTAL EKUITAS 669.053.408.537 626.446.485.878 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 1.003.288.797.863 885.150.718.224 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 3 statements form an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 8
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM OR LOSS AND OTHER COMPREHENSIVE INCOME
Untuk Periode Enam Bulan yang Berakhir For The Six-Month Period Ended
Tanggal 30 Juni 2023 June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni 2023/ Catatan/ 30 Juni 2022/
June 30, 2023 Notes June 30, 2022
PENDAPATAN NETO 1.249.032.718.587 22 650.708.574.918 NET REVENUES
BEBAN POKOK PENDAPATAN 1.096.991.092.834 8, 23 578.806.275.482 COST OF REVENUES
LABA KOTOR 152.041.625.753 71.902.299.436 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan 3.362.511.228 24 6.171.777.247 Selling expenses
Beban umum 6c, 8, 9, General and
dan administrasi 79.445.313.562 16, 18, 25 34.704.700.802 administrative expenses
Total Beban Usaha 82.807.824.790 40.876.478.049 Total Operating Expenses
LABA USAHA 69.233.800.963 31.025.821.387 OPERATING INCOME
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)
Beban penyisihan atas kerugian kredit Allowance for expected credit
ekspektasian piutang usaha - neto (19.057.395.173) 5 - losses of trade receivables - net
6b, 10
Beban keuangan (1.686.152.467) 15, 16, 17 (162.378.657 ) Finance expenses
Laba (rugi) Gain (loss) on foreign
selisih kurs - neto (1.447.957.726) 756.947.398 exchange - net
Pendapatan keuangan 1.272.493.192 4, 6a 783.909.747 Finance income
Lain-lain - neto 468.274.068 110.205.822 Others - net
Total Penghasilan (Beban) Total Other Income
Lain-Lain - Neto (20.450.738.106) 1.488.684.310 (Expense) - Net
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK PENGHASILAN 48.783.062.857 32.514.505.697 INCOME TAX EXPENSE
BEBAN PAJAK INCOME TAX
PENGHASILAN - NETO (14.123.336.643) 14c (6.512.275.744 ) EXPENSE - NET
LABA NETO PERIODE BERJALAN 34.659.726.214 26.002.229.953 NET INCOME FOR THE PERIOD
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 4 statements form an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 9
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM OR LOSS AND OTHER COMPREHENSIVE INCOME
Untuk Periode Enam Bulan yang Berakhir For The Six-Month Period Ended
Tanggal 30 Juni 2023 June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni 2023/ Catatan/ 30 Juni 2022/
June 30, 2023 Notes June 30, 2022
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
periode berikutnya: in subsequent period:
Pengukuran kembali liabilitas Remeasurement of
imbalan kerja karyawan (2.740.511.542) 18 (102.499.645 ) employee benefits liabilities
Pajak penghasilan terkait 602.912.539 14e 22.549.922 Related income tax
RUGI KOMPREHENSIF OTHER COMPREHENSIVE LOSS
LAIN - SETELAH PAJAK (2.137.599.003) (79.949.723 ) - NET OF TAX
TOTAL LABA TOTAL COMPREHENSIVE
KOMPREHENSIF 32.522.127.211 25.922.280.230 INCOME
Laba neto periode berjalan Net income for the period
yang dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk 32.334.431.026 23.608.915.597 Owners of the Company
Kepentingan non-pengendali 2.325.295.188 2.393.314.356 Non-controlling interests
TOTAL 34.659.726.214 26.002.229.953 TOTAL
Total laba komprehensif Total comprehensive income
yang dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk 30.212.549.287 23.515.975.302 Owners of the Company
Kepentingan non-pengendali 2.309.577.924 2.406.304.928 Non-controlling interests
TOTAL 32.522.127.211 25.922.280.230 TOTAL
LABA PER SAHAM EARNINGS PER SHARE
YANG DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO
PEMILIK ENTITAS INDUK 30 OWNERS OF THE COMPANY
Dasar 2,71 6,34 Basic
Dilusian 2,50 6,32 Diluted
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 5 statements form an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 10
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Periode Enam Bulan yang Berakhir For The Six-Month Period Ended
Tanggal 30 Juni 2023 June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Company
Selisih atas transaksi Penghasilan
dengan pihak (rugi)
Tambahan modal nonpengendali/ komprehensif Kepentingan
disetor/ Difference in value from lain/Other nonpengendali/
Catatan/ Modal saham/ Additional transaction with non- comprehensive Saldo laba/ Total/ Non-controlling Total ekuitas/
Notes Share capital paid-in capital controlling interests income (loss) Retained earnings Total interests Total equity
Saldo, 1 Januari 2022 46.741.800.000 58.619.392.576 1.867.256.535 849.025.259 31.002.906.252 139.080.380.622 11.239.456.877 150.319.837.499 Balance, January 1, 2022
Difference in value of equity
Selisih transaksi dengan pihak from transactions with non-
non-pengendali - - 23.507.738 - - 23.507.738 (23.507.738 ) - controlling interests
Penerbitan saham melalui
Penawaran Umum Saham Issuance of shares through
Perdana 1, 19 12.853.995.000 - - - - 12.853.995.000 - 12.853.995.000 Initial Public Offering
Tambahan modal disetor melalui
Penawaran Umum Saham Additional paid-in capital through
Perdana 21 - 419.040.237.000 - - - 419.040.237.000 - 419.040.237.000 Initial Public Offering
Beban emisi saham - (15.784.136.171 ) - - - (15.784.136.171 ) - (15.784.136.171 ) Share issuance costs
Laba neto periode berjalan - - - - 23.608.915.597 23.608.915.597 2.393.314.356 26.002.229.953 Net income for the period
Penghasilan (rugi) komprehensif Other comprehensive income
lain: (loss):
Remeasurement of
Pengukuran kembali liabilitas employee benefits
imbalan kerja karyawan 2,18 - - - (119.154.224 ) - (119.154.224 ) 16.654.579 (102.499.645 ) liabilities
Efek pajak terkait 14e - - - 26.213.929 - 26.213.929 (3.664.007 ) 22.549.922 Related tax effect
Saldo, 30 Juni 2022 59.595.795.000 461.875.493.405 1.890.764.273 756.084.964 54.611.821.849 578.729.959.491 13.622.254.067 592.352.213.558 Balance, June 30, 2022
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 6 statements form an integral part of consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 11
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Periode Enam Bulan yang Berakhir For The Six-Month Period Ended
Tanggal 30 Juni 2023 June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Company
Saldo laba/Retained earnings
Selisih atas transaksi
dengan pihak Penghasilan
nonpengendali/ (rugi)
Tambahan modal Difference in value komprehensif Kepentingan
disetor/ from transaction with lain/ Other Telah Ditentukan Belum Ditentukan nonpengendali/
Catatan/ Modal saham/ Additional non-controlling comprehensive Penggunaannya/ Penggunaannya/ Total/ Non-controlling Total ekuitas/
Notes Share capital paid-in capital interests income (loss) Appropriated Unappropriated Total interests Total equity
Saldo, 1 Januari 2022 46.741.800.000 58.619.392.576 1.867.256.535 849.025.259 - 31.002.906.252 139.080.380.622 11.239.456.877 150.319.837.499 Balance, January 1, 2022
Tambahan modal disetor pada Additional share capital of
Entitas Anak - - - - - - - 14.135.000.000 14.135.000.000 Subsidiaries
Difference in value of equity
Selisih transaksi dengan pihak from transactions with non-
non-pengendali - - 30.572.373 - - - 30.572.373 (30.572.373 ) - controlling interests
Penerbitan saham melalui
Penawaran Umum Saham Issuance of shares through
Perdana 1,19 12.853.995.000 - - - - - 12.853.995.000 - 12.853.995.000 Initial Public Offering
Penerbitan saham melalui Issuance of shares through
pelaksanaan waran 1,19 53.823.530 - - - - - 53.823.530 - 53.823.530 warrants excercised
Tambahan modal disetor melalui Additional paid-in capital through
pelaksanaan waran 21 - 1.969.941.198 - - - - 1.969.941.198 - 1.969.941.198 warrants excercised
Tambahan modal disetor melalui
Penawaran Umum Saham Additional paid-in capital through
Perdana 21 - 419.040.237.000 - - - - 419.040.237.000 - 419.040.237.000 Initial Public Offering
Beban emisi saham - (15.784.136.171 ) - - - - (15.784.136.171 ) - (15.784.136.171 ) Share issuance costs
Laba neto tahun berjalan - - - - - 41.382.576.571 41.382.576.571 6.741.078.150 48.123.654.721 Net income for the year
Cadangan umum 20 - - - - 500.000.000 (500.000.000 ) - - - Appropriation of retained earnings
Penghasilan (rugi) komprehensif Other comprehensive income
lain: (loss):
Remeasurement of
Pengukuran kembali liabilitas employee benefits
imbalan kerja karyawan 18 - - - (5.451.109.930 ) - - (5.451.109.930 ) (17.950.197 ) (5.469.060.127 ) liabilities
Efek pajak terkait 14e - - - 1.199.244.185 - - 1.199.244.185 3.949.043 1.203.193.228 Related tax effect
Saldo, 31 Desember 2022 59.649.618.530 463.845.434.603 1.897.828.908 (3.402.840.486 ) 500.000.000 71.885.482.823 594.375.524.378 32.070.961.500 626.446.485.878 Balance, December 31, 2022
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 7 statements form an integral part of consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 12
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Periode Enam Bulan yang Berakhir For The Six-Month Period Ended
Tanggal 30 Juni 2023 June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Company
Saldo laba/Retained earnings
Selisih atas transaksi
dengan pihak Penghasilan
nonpengendali/ (rugi)
Tambahan modal Difference in value komprehensif Kepentingan
disetor/ from transaction with lain/ Other Telah Ditentukan Belum Ditentukan nonpengendali/
Catatan/ Modal saham/ Additional non-controlling comprehensive Penggunaannya/ Penggunaannya/ Total/ Non-controlling Total ekuitas/
Notes Share capital paid-in capital interests income (loss) Appropriated Unappropriated Total interests Total equity
Saldo, 1 Januari 2023 59.649.618.530 463.845.434.603 1.897.828.908 (3.402.840.486 ) 500.000.000 71.885.482.823 594.375.524.378 32.070.961.500 626.446.485.878 Balance, January 1, 2023
Tambahan modal disetor pada Additional share capital of
Entitas Anak - - - - - - - 10.068.600.000 10.068.600.000 Subsidiaries
Penerbitan saham melalui Issuance of shares through
pelaksanaan waran 19 430.730 - - - - - 430.730 - 430.730 warrants excercised
Tambahan modal disetor melalui Additional paid-in capital through
pelaksanaan waran 21 - 15.764.718 - - - - 15.764.718 - 15.764.718 warrants excercised
Cadangan umum 20 - - - - 11.429.923.706 (11.429.923.706 ) - - - Appropriation of retained earnings
Laba neto periode berjalan - - - - - 32.334.431.026 32.334.431.026 2.325.295.188 34.659.726.214 Net income for the period
Penghasilan (rugi) komprehensif Other comprehensive income
lain: (loss):
Pengukuran kembali liabilitas Remeasurement of
imbalan kerja karyawan 18 - - - (2.720.361.204 ) - - (2.720.361.204 ) (20.150.338 ) (2.740.511.542 ) employee benefits liabilities
Efek pajak terkait 14e - - - 598.479.465 - - 598.479.465 4.433.074 602.912.539 Related tax effect
Saldo, 30 Juni 2023 59.650.049.260 463.861.199.321 1.897.828.908 (5.524.722.225 ) 11.929.923.706 92.789.990.143 624.604.269.113 44.449.139.424 669.053.408.537 Balance, June 30, 2023
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 8 statements form an integral part of consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 13
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
Untuk Periode Enam Bulan yang Berakhir For The Six-Month Period Ended
Tanggal 30 Juni 2023 June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 Juni 2023 30 Juni 2022/
Notes June 30, 2023 June 30, 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 1.075.963.012.679 559.275.434.664 Receipts from customers
Pendapatan keuangan 1.272.493.192 783.909.747 Finance income
Pembayaran kepada pemasok (924.156.430.565 ) (525.882.405.838 ) Payment to suppliers
Pembayaran kepada karyawan (37.454.418.907 ) (18.834.483.775 ) Payment to employees
Pembayaran pajak (742.229.049 ) (126.467.679 ) Payment for taxes
Pembayaran beban keuangan (1.686.152.467 ) (162.378.657 ) Payment of finance expenses
Pembayaran beban penjualan umum Payment for selling, general and
dan administrasi, dan kegiatan administrative expenses, and other
operasi lainnya (16.322.760.264 ) (41.133.152.154 ) operating activities
Arus Kas Neto Diperoleh dari Net Cash Flows
(Digunakan Untuk) Provided By
Aktivitas Operasi 96.873.514.619 (26.079.543.692 ) (Used For) Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Perolehan aset takberwujud 9 (104.762.484.277 ) (16.258.800.000 ) Acquisition of intangible assets
Uang muka pengembangan aset Advances for intangible assets
takberwujud (22.997.851.600 ) - development
Perolehan aset tetap 8 (1.268.622.573 ) (8.965.352.657 ) Acquisition of property and equipments
Uang muka pembelian Advances purchases of property and
aset tetap (125.000.000 ) (128.003.903.577 ) equipments
Arus Kas Neto Digunakan untuk Net Cash Flows Used for
Aktivitas Investasi (129.153.958.450 ) (153.228.056.234 ) Investing Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman dari pihak ketiga 17 14.732.400.000 - Received of loans from third party
Tambahan modal disetor - Entitas Additional paid in capital –
Anak 10.068.600.000 - Subsidiary
Penerimaan pinjaman dari lembaga Received of loans from non-bank
keuangan non-bank 10 2.000.000.000 - financial institutions
Tambahan modal disetor melalui Additional paid-in capital through
pelaksanaan waran 21 15.764.718 - excercised warrants
Penerbitan saham melalui Issuance of share through
pelaksanaan waran 19 430.730 - excercised warrants
Pembayaran liabilitas sewa 16 (2.581.603.560 ) (475.000.002 ) Payment of lease liabilitas
Pembayaran utang pembiayaan 15 (684.262.177 ) (314.013.216 ) Payment of financing payable
Pembayaran utang lain-lain dari pihak Payment of other payables
berelasi 6b (4.246.752 ) - to related parties
Tambahan modal disetor - neto - 419.040.237.000 Additional paid in capital - net
Penerimaan setoran modal dari
penerbitan saham baru melalui Proceeds paid in capital from Issuance
penawaran umum saham perdana - 12.853.995.000 of share through initial public offering
Penerimaan utang lain-lain dari pihak Received of other payables
berelasi - 7.598.844 to related parties
Beban emisi saham - (15.784.136.171 ) Share issuance costs
Pembayaran pinjaman kepada Payment of loans to non-bank
lembaga keuangan non-bank - (1.999.999.997 ) financial institutions
Arus Kas Neto Diperoleh Dari Net Cash Flows Provided by
Aktivitas Pendanaan 23.547.082.959 413.328.681.458 Financing Activities
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 9 statements form an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 14
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
Untuk Periode Enam Bulan yang Berakhir For The Six-Month Period Ended
Tanggal 30 Juni 2023 June 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 Juni 2023 30 Juni 2022/
Notes June 30, 2023 June 30, 2022
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN
KAS DAN SETARA KAS (8.733.360.872 ) 234.021.081.532 CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AT BEGINNING OF THE YEAR
AWAL PERIODE 119.074.865.224 18.997.738.018 PERIOD
KAS DAN SETARA KAS AKHIR CASH AND CASH EQUIVALENTS
PERIODE 4 110.341.504.352 253.018.819.550 AT END OF THE PERIOD
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan 10 statements form an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements taken as whole
Page 15
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian a. Establishment
PT WIR ASIA Tbk (“Entitas Induk”) didirikan PT WIR ASIA Tbk (the “Company”) was established
berdasarkan Akta Notaris No. 16 tanggal 15 Agustus on Notarial Deed No. 16 dated August 15, 2011 of
2011 yang dibuat dihadapan Musa Muamarta, S.H. Musa Muamarta, S.H. The deed of establishment
Akta pendirian tersebut telah disahkan oleh Menteri was approved by the Ministry of Law and Human
Hukum dan Hak Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia through Decision
melalui Surat Keputusan No. AHU-44786. Letter No. AHU-44786.AH.01.01.TAHUN 2011 dated
AH.01.01.TAHUN 2011 tanggal 13 September 2011 September 13, 2011 and was published in the State
dan diumumkan dalam Berita Negara Republik Gazette of the Republic of Indonesia No. 90,
Indonesia No. 90, Tambahan No. 65755 tanggal Supplement No. 65755 dated November 9, 2012.
9 November 2012.
Anggaran Dasar Entitas Induk telah mengalami The Company’s Articles of Association was
beberapa kali perubahan. Terakhir berdasarkan Akta amended several times. The latest based on Deed
No. 30 tanggal 9 Juni 2023 yang dibuat dihadapan No. 30 dated June 9, 2023 made before Notary Jose
Notaris Jose Dima Satria, S.H., M.Kn., sehubungan Dima Satria, S.H., M.Kn., in connection with the
dengan Perubahan Pasal 24 Ayat (6) Anggaran amended Article 24 Paragraph (6) the company
Dasar. Perubahan ini telah diterima dan dicatat articles of association. This change has been
dalam database sistem administrasi badan hukum di received and recorded in the legal entity
Kementerian Hukum dan Hak Asasi Manusia administration system database at the Ministry of
Republik Indonesia sebagaimana ternyata dalam Law and Human Rights of the Republic of Indonesia
Surat Penerimaan Pemberitahuan Perubahan as evident in the Letter of Acceptance of Notice of
Anggaran Dasar Perseroan No. AHU-AH.01.03- Changes to the Company's Articles of Association
0080139 tanggal 20 Juni 2023. No. AHU-AH.01.03-0080139 dated June 20, 2023.
Sesuai dengan Pasal 3 Anggaran Dasar, Entitas In accordance with Article 3 of the Company's
Induk Induk bergerak dalam bidang jasa konsultasi Articles of Association, the Company is engaged in
manajemen lainnya dan periklanan. other management consultancy services and
advertising.
Entitas Induk berdomisili di Jl. Panjang Raya No. 70, The Company is domiciled at Jl. Panjang Raya
Kebon Jeruk, Jakarta Barat. Entitas Induk memulai No. 70, Kebon Jeruk, West Jakarta. The Company
kegiatan operasi komersilnya pada tahun 2013. started its commercial operations in 2013.
Entitas Induk langsung dan utama dari Entitas Induk The Company’s immediate and ultimate parent
adalah PT WIR Global Kreatif, yang didirikan dan company is PT WIR Global Kreatif, which is
berdomisili di Indonesia. established and domiciled in Indonesia.
b. Penawaran Umum Saham Entitas Induk b. Public Offering of Shares of the Company
Entitas Induk telah menerima Surat Pernyataan The Company had received the Notice of Effectivity
Efektif dari Kepala Eksekutif Pengawas Pasar Modal No. S-46/D.04/2022 dated March 25, 2022 from
atas nama Dewan Komisioner Otoritas Jasa Executive Head of Capital Market Supervisory, on
Keuangan (“OJK”) dengan surat No. S-46/D.04/ behalf of Board of Commissioner of Financial Service
2022 tanggal 25 Maret 2022 untuk melakukan Authority (“OJK”), to conduct initial public offering of
penawaran umum saham kepada masyarakat 2,570,799,000 shares with par value of Rp5 per
sebanyak 2.570.799.000 saham dengan nilai share, at an offering price of Rp168 per shares,
nominal Rp5 per saham dengan harga penawaran 23,771,900 shares for Employee Stock Allocation
Rp168 per saham, 23.771.900 saham Employee (ESA) with par value of Rp5 per share, at an offering
Stock Allocation (ESA) dengan nilai nominal Rp5 per price of Rp152 per shares, and 771,239,700 shares
saham dengan harga penawaran Rp152 per saham, for Series I Warrants with par value of Rp5 per
dan 771.239.700 Waran Seri I dengan nilai nominal share, at an offering price of Rp188 per share. All
Rp5 per saham dengan harga penawaran Rp188 per shares were listed in the Indonesia Stock Exchange
saham. Saham-saham tersebut seluruhnya telah on April 4, 2022.
dicatatkan pada Bursa Efek Indonesia pada tanggal
4 April 2022.
11
Page 16
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penawaran Umum Saham Entitas Induk (lanjutan) b. Public Offering of Shares of the Company
(continued)
Pada tanggal 30 Juni 2023, Entitas Induk memiliki As at June 30, 2023, the Company has
masing-masing sebanyak 11.930.009.852 saham 11,930,009,852 issued and fully paid shares,
yang ditempatkan dan disetor penuh, telah respectively, which have been listed in the Indonesia
dicatatkan pada Bursa Efek Indonesia (BEI). Stock Exchange (IDX).
c. Entitas Anak c. The Subsidiaries
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include the
keuangan Entitas Induk dan Entitas Anak (secara financial statements of the Company and its
kolektif disebut sebagai “Grup”) dimana Entitas Induk Subsidiaries (collectively referred to as “Group”) that
memiliki pengendalian secara langsung dengan are controlled by the Company directly with the
rincian sebagai berikut: following details:
Persentase Kepemilikan/ Total Aset (sebelum eliminasi)/
Percentage of Ownership Tahun Beroperasi Total Assets (before elimination)
31 Desember Komersial/ 31 Desember
30 Juni 2023/ 2022/ Start of 2022/
Entitas Anak/ Domisili/ June 30, December Commercial 30 Juni 2023/ December 31,
Subsidiaries Domicile 2023 31, 2022 Operations June 30, 2023 2022
Langsung dari Entitas Induk/Directly through the Company
PT Vatar Media Raya (VMR) Jakarta 99,99% 99,99% 2014 227.867.590.002 211.399.268.215
PT Are Teknologi Kreasi (ATK) Jakarta 99,99% 99,99% 2015 338.499.104.097 250.570.673.911
PT Tiga Akar Mimpi (TAM) Jakarta 99,99% 99,99% 2015 224.061.799.554 205.933.981.989
Tidak langsung melalui TAM/Indirectly through TAM
PT Jendela Prima Indonesia
(sebelumnya PT Jendela Pulsa
Indonesia) (JPI) Bekasi 51,00% 51,00% 2016 15.380.386.314 19.517.801.118
PT Boga Akar Mimpi (BAM) Jakarta 55,00% 55,00% - 3.378.506.849 3.385.539.495
PT Horeca Akar Mimpi (HAM) Jakarta 97,50% 97,50% 2022 114.698.978.956 95.168.115.301
PT Awadah Akar Mimpi (AAM) Jakarta 51,00% 51,00% 2019 820.748.690 831.266.007
Tidak langsung melalui ATK/Indirectly through ATK
PT Mata Nilai Republik (MNR) Jakarta 51,00% 51,00% 2019 224.413.748.200 140.520.324.447
Tidak langsung melalui VMR/Indirectly through VMR
PT Awadah Media Raya (AMR) Jakarta 51,00% 51,00% - 931.604.328 976.697.322
PT Vatar Media Teknologi (VMT) Jakarta 51,00% 51,00% - 906.424.311 971.215.455
Tidak langsung melalui MNR/Indirectly through MNR
PT Metaverse Indonesia Makmur (MIM) Jakarta 51,00% 51,00% - 60.363.294.731 42.317.518.153
PT Vatar Media Raya (VMR) PT Vatar Media Raya (VMR)
VMR didirikan berdasarkan Akta Notaris Musa VMR was established based on Notarial Deed
Muamarta, S.H. No. 18 tanggal 15 April 2014. Akta No. 18 dated April 15, 2014 of Musa Muamarta, S.H.
pendirian tersebut telah disahkan oleh Menteri The deed of establishment was approved by the
Hukum dan Hak Asasi Manusia Republik Indonesia Ministry of Law and Human Rights of the Republic
melalui Surat Keputusan No. AHU-06153.40.10.2014 of Indonesia through Decision Letter No. AHU-
tanggal 28 April 2014 dan diumumkan dalam Berita 06153.40.10.2014 dated April 28, 2014 and was
Negara Republik Indonesia No. 18, Tambahan published in the State Gazette of the Republic of
No. 9894 Tahun 2015. Indonesia No. 18, Supplement No. 9894 Year 2015.
12
Page 17
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Vatar Media Raya (VMR) (lanjutan) PT Vatar Media Raya (VMR) (continued)
Berdasarkan Akta Notaris Musa Muamarta, S.H., Based on Notarial Deed No. 101 dated July 31, 2018
No. 101 tanggal 31 Juli 2018, Entitas Induk of Musa Muamarta, S.H., the Company purchased
melakukan pembelian saham VMR dari PT Terebinth shares of VMR from PT Terebinth Indonesia Raya,
Indonesia Raya, Angela Lestari Widjaja dan Lukas Angela Lestari Widjaja and Lukas Limanjaya
Limanjaya masing-masing sebanyak 6.299 lembar amounting to 6,299 shares, 350 shares, and 350
saham, 350 lembar saham, dan 350 lembar saham shares, respectively, or equivalent to
atau setara dengan Rp629.900.000, Rp35.000.000, Rp629,900,000, Rp35,000,000, and Rp35,000,000,
dan Rp35.000.000. Kepemilikan saham Entitas respectively. The Company’s ownership in VMR
Induk pada VMR menjadi 99,99%. became 99.99%.
Berdasarkan Akta Notaris Musa Muamarta, S.H., Based on Notarial Deed No. 28 dated October 9,
No. 28 pada tanggal 9 Oktober 2019, Entitas Induk 2019 of Musa Muamarta, S.H., the Company sold its
menjual kepemilikan saham di VMR kepada Lukas ownership in VMR to Lukas Limanjaya and Angela
Limanjaya dan Angela Lestari Widjaja masing- Lestari Widjaja each amounting to 350 shares or
masing sebanyak 350 lembar saham atau setara equivalent to Rp35,000,000. The Company’s
dengan Rp35.000.000. Kepemilikan saham Entitas ownership in VMR become 89.99%.
Induk pada VMR menjadi 89,99%.
Berdasarkan Akta Notaris Minar Siahaan, S.H., Based on Notarial Deed No. 14 dated December 22,
M.Kn., No. 14 pada tanggal 22 Desember 2021, 2021 of Minar Siahaan, S.H., M.Kn., the Company
Entitas Induk melakukan pembelian saham VMR dari purchased shares of VMR from Angela Lestari
Angela Lestari Widjaja dan Lukas Limanjaya Widjaja and Lukas Limanjaya amounting to
masing-masing sebanyak 350 lembar saham dan 350 shares and 350 shares, respectively, or
350 lembar saham atau setara dengan equivalent to Rp35,000,000 and Rp35,000,000
Rp35.000.000 dan Rp35.000.000. Kepemilikan respectively. The Company’s ownership in VMR
saham Entitas Induk pada VMR menjadi 99,99%. became 99.99%.
Berdasarkan Akta Notaris No. 130 tanggal 13 April Based on Notaris Deed No. 130 date April 13, 2022
2022 oleh Jose Dima Satria, S.H., M.Kn., VMR by Jose Dima Satria, S.H., M.Kn., VMR changed the
mengubah modal dasar dari Rp700.000.000 menjadi share capital from Rp700,000,000 to
Rp160.450.000.000 dengan nilai nominal sebesar Rp160,450,000,000 with par value amounted
Rp100,000 per share. Such amendment was
Rp100.000 per saham. Perubahan ini telah disetujui approved by the Minister of Human Right of the
oleh Menteri Hukum dan Hak Asasi Manusia Republic of Indonesia based on Decision Letter
Republik Indonesia berdasarkan Surat Keputusan No. AHU-0030222.AH.01.02.TAHUN 2022 dated
No. AHU-0030222.AH.01.02.TAHUN 2022 tanggal April 26, 2022. Increase of issued and fully paid
26 April 2022. Peningkatan lembar saham diambil were all taken by the Company, so that the shares
seluruhnya oleh Entitas induk, sehingga kepemilikan owned by the Company in VMR are equal to
saham Entitas Induk pada VMR setara 99,99%. 99.99%.
Berdasarkan Akta Notaris No. 31 tanggal 30 Juni Based on Notaris Deed No. 31 date June 30, 2022
2022 oleh Minar Siahaan, S.H., M.Kn., VMR by Minar Siahaan, S.H., M.Kn., VMR changed the
mengubah modal dasar dari Rp160.450.000.000 share capital from Rp160,450,000,000 to
menjadi Rp200.000.000.000 dengan nilai nominal Rp200,000,000,000 with par value amounted
Rp100,000 per share. Such amendment was
sebesar Rp100.000 per saham. Perubahan ini telah approved by the Minister of Human Right of the
disetujui oleh Menteri Hukum dan Hak Asasi Republic of Indonesia based on Decision Letter
Manusia Republik Indonesia berdasarkan Surat No. AHU-0047292.AH.01.02.TAHUN 2022 dated
Keputusan No. AHU-0047292.AH.01.02.TAHUN July 8, 2022. Increase of issued and fully paid were
2022 tanggal 8 Juli 2022. Peningkatan lembar all taken by the Company, so that the shares owned
saham diambil seluruhnya oleh Entitas induk, by the Company in VMR are equal to 99.99%.
sehingga kepemilikan saham Entitas Induk pada
VMR setara 99,99%.
VMR bergerak dalam bidang aktivitas konsultasi VMR is engaged in computer consulting activities
komputer dan manajemen fasilitas komputer lainnya, and management of other computer facilities, web
portal web dan/atau platform digital dengan tujuan portals and/or digital platforms for commercial
komersial, periklanan. VMR berdomisili di Jakarta purposes, advertising. VMR is domiciled in Jakarta
dan mulai beroperasi pada tahun 2014. and started its operations in 2014.
13
Page 18
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Are Teknologi Kreasi (ATK) PT Are Teknologi Kreasi (ATK)
ATK didirikan berdasarkan Akta Notaris Musa ATK was established based on Notarial Deed No. 37
Muamarta, S.H., No. 37 tanggal 30 September 2015. dated September 30, 2015 of Musa Muamarta, S.H.
Akta pendirian tersebut telah disahkan oleh Menteri The deed of establishment was approved by the
Hukum dan Hak Asasi Manusia Republik Indonesia Ministry of Law and Human Rights of the Republic
melalui Surat Keputusan No. AHU-2459077. of Indonesia through Decision Letter No. AHU-
AH.01.01.TAHUN 2015 tanggal 2 Oktober 2015 dan 2459077.AH.01.01.TAHUN 2015 dated October 2,
diumumkan dalam Berita Negara Republik Indonesia 2015 and was published in the State Gazette of the
No. 055, Tambahan No. 023051 tanggal 12 Juli Republic of Indonesia No. 055, Supplement
2022. Entitas Induk melakukan penyertaan saham No. 023051 dated July 12, 2022. The Company
dengan mengambil saham baru yang diterbitkan invested shares by acquiring new shares of ATK
oleh ATK sebanyak 900 lembar saham atau setara amounting to 900 shares or equivalent to
dengan Rp900.000.000, sehingga kepemilikan Rp900,000,000, therefore the Company’s ownership
saham Entitas Induk pada ATK menjadi 90,00%. in ATK became 90.00%.
Berdasarkan Akta Notaris Erlinda Ridwan Prasetio, Based on Notarial Deed No. 19 dated March 30,
S.H., M.Kn., No. 19 tanggal 30 Maret 2017, Entitas 2017 of Erlinda Ridwan Prasetio, S.H., M.Kn., the
Induk menjual kepemilikan saham di ATK ke Company sold its ownership in ATK to PT Global
PT Global Basket Mulia Investama sebanyak Basket Mulia Investama amounting to 30 shares or
30 lembar saham atau setara dengan Rp30.000.000, equivalent to Rp30,000,000, therefore the
sehingga kepemilikan saham Entitas Induk pada Company’s ownership in ATK became 87.00%.
ATK menjadi 87,00%.
Berdasarkan Akta Notaris Tri Theresa Tarigan, S.H., Based on Notarial Deed No. 1 dated August 1, 2018
M.Kn., No. 1 tanggal 1 Agustus 2018, Entitas Induk of Tri Theresa Tarigan, S.H., M.Kn., the Company
membeli kembali 129 lembar saham ATK yang terdiri repurchased 129 shares of ATK which consist,
dari 30 lembar saham dari PT Global Basket Mulia 30 shares from PT Global Basket Mulia Investama,
Investama, 30 lembar saham dari Michel Budi 30 shares from Michel Budi Wirjatmo, 30 shares from
Wirjatmo, 30 lembar saham dari Daniel Surya Daniel Surya Wirjatmo, 29 shares from Philip
Wirjatmo, 29 lembar saham dari Philip Cahyono, Cahyono, 5 shares from Jeffrey Budiman dan
5 lembar saham dari Jeffrey Budiman dan 5 lembar 5 shares from Peter Setiawan, therefore the
saham dari Peter Setiawan, sehingga kepemilikan Company’s ownership in ATK became 99.90%.
saham Entitas Induk pada ATK menjadi sebesar
99,90%.
Berdasarkan Akta Notaris Musa Muamarta, S.H., Based on Notarial Deed No. 29 dated October 9,
M.Kn., No. 29 pada tanggal 9 Oktober 2019, Entitas 2019 of Musa Muamarta, S.H., M.kn., the Company
Induk menjual kepemilikan saham di ATK kepada sold its ownership in ATK to Lukas Limanjaya and
Lukas Limanjaya dan Angela Lestari Widjaja masing- Angela Lestari Widjaja amounting to 50 shares and
masing sebesar 50 lembar saham dan 25 lembar 25 shares, respectively, or equivalent to
saham setara dengan Rp50.000.000 dan Rp50,000,000 and Rp25,000,000, respectively. The
Rp25.000.000. Kepemilikan saham Entitas Induk Company’s ownership in ATK became 92.40%.
pada ATK menjadi 92,40%.
Berdasarkan Akta Notaris No. 13 tanggal Based on Notarial Deed No. 13 dated December 21,
21 Desember 2021 oleh Minar Siahaan S.H., M.Kn, 2021 by Minar Siahaan S.H., M.Kn, the Company
Entitas Induk melakukan pembelian saham ATK purchased shares of ATK from Angela Lestari
Angela Lestari Widjaja dan Lukas Limanjaya masing- Widjaja and Lukas Limanjaya amounting to 25
masing sebanyak 25 lembar saham dan 50 lembar shares and 50 shares, respectively, or equivalent to
saham atau setara dengan Rp25.000.000 dan Rp25,000,000 and Rp50,000,000, respectively. The
Rp50.000.000. Kepemilikan saham Entitas Induk Company’s ownership in ATK became 99.90%.
pada ATK menjadi 99,90%.
Perubahan ini telah disetujui oleh Menteri Hukum Such amendment was approved by the Minister of
dan Hak Asasi Manusia Republik Indonesia Human Right of the Republic of Indonesia based on
berdasarkan Surat Keputusan No. AHU-AH.01.03- his Decision Letter No. AHU-AH.01.03-0000128
0000128 tanggal 3 Januari 2022. dated January 3, 2022.
14
Page 19
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Are Teknologi Kreasi (ATK) (lanjutan) PT Are Teknologi Kreasi (ATK) (continued)
Berdasarkan Akta Notaris No. 129 dari Jose Dima Based on Notarial Deed No. 129 dated April 13,
Satria, S.H., M.Kn., tanggal 13 April 2022, para 2022 of Jose Dima Satria, S.H., M.Kn., the
pemegang saham ATK memberikan persetujuan shareholders of ATK has given its approval for:
untuk:
1. Meningkatkan modal dasar ATK dari sebesar 1. Increase ATK’s authorized share capital from
Rp4.000.000.000 menjadi Rp56.000.000.000. Rp4,000,000,000 to Rp56,000,000,000.
2. Meningkatkan modal disetor dan ditempatkan 2. Increase ATK’s paid-in capital and Issued from
ATK dari Rp1.000.000.000 menjadi Rp1,000,000,000 to Rp56,000,000,000 by way
Rp56.000.000.000 dengan cara penerbitan issuance 55,000 new shares which will be taken
sebanyak 55.000 lembar saham baru yang akan entirely by the Company.
diambil bagian seluruhnya oleh Entitas Induk.
3. Menyetujui perubahan ketentuan Pasal 4 ayat 1 3. Approve the amendment of Article 4 paragraph
dan ayat 2 anggaran dasar: 1 and paragraph 2 of the articles of association:
a) Modal dasar ATK berjumlah a) ATK’s authorized share capital amounted to
Rp56.000.000.000 terbagi atas 56.000 Rp56,000,000,000 divided into 56,000
lembar saham masing-masing saham shares each share having par value
bernilai nominal sebesar Rp1.000.000. Rp1,000,000.
b) Dari modal dasar tersebut telah ditempatkan b) From authorized shares, the issued and
dan disetor 100% atau sejumlah 56.000 fully paid is 100% or amounted to 56,000
lembar saham dengan nilai nominal shares with par value Rp56,000,000,000.
Rp56.000.000.000. Dari modal dasar tersebut telah ditempatkan dan disetor 100% atau sejumlah 56.00
Sehingga kepemilikan saham Entitas Induk pada Therefore the Company’s ownership in ATK became
ATK menjadi sebesar 99,99%. 99.99%.
Perubahan ini telah disetujui oleh Menteri Hukum This amendment has been approved by the Minister
dan Hak Asasi Manusia Republik Indonesia of Law and Human Rights of the Republic of
berdasarkan Surat Keputusan No. AHU- Indonesia based on Decree No. AHU-
0030196.AH.01.02.TAHUN 2022 tanggal 26 April 0030196.AH.01.02.TAHUN 2022, dated April 26,
2022. 2022.
ATK bergerak dalam aktivitas konsultasi komputer ATK is engaged in computer consulting and other
dan manajemen fasilitas komputer lainnya, portal computer facility management activities, web portals
web dan/atau platform digital dengan tujuan and/or digital platform with commercial purpose,
komersial, periklanan, dan aktivitas pengembangan advertising, and video game development and is
video game dan berdomisili di Jakarta. ATK mulai domiciled in Jakarta. ATK started its operations in
beroperasi pada tahun 2015. 2015.
PT Tiga Akar Mimpi (TAM) PT Tiga Akar Mimpi (TAM)
TAM didirikan berdasarkan Akta Notaris Musa TAM was established based on Notarial Deed No. 7
Muamarta, S.H., No. 7 tanggal 10 Juli 2014. Akta dated July 10, 2014 of Musa Muamarta, S.H. The
pendirian tersebut telah disahkan oleh Menteri deed of establishment was approved by the Ministry
Hukum dan Hak Asasi Manusia Republik Indonesia of Law and Human Rights of the Republic
melalui Surat Keputusan No. AHU-18882. of Indonesia through Decision Letter No. AHU-
40.10.2014 tanggal 23 Juli 2014 dan diumumkan 18882.40.10.2014 dated July 23, 2014 and was
dalam Berita Negara Republik Indonesia No. 104, published in the State Gazette of the Republic of
Tambahan No. 72103 tanggal 30 Desember 2014. Indonesia No. 104, Supplement No. 72103 dated
December 30, 2014.
Berdasarkan Akta Notaris Musa Muamarta, S.H., Based on Notarial Deed No. 102 dated July 31, 2018
No. 102 tanggal 31 Juli 2018, seluruh pemegang of Musa Muamarta, S.H., all TAM’s shareholders
saham TAM kecuali Philip Cahyono menjual seluruh except Philip Cahyono sold all of their ownership to
kepemilikan sahamnya pada Entitas Induk, yaitu the Company amounting to 1,800 shares or
sebanyak 1.800 lembar saham atau setara dengan equivalent to Rp1,800,000,000. The Company also
Rp1.800.000.000. Entitas Induk juga membeli purchased shares of TAM owned by Philip Cahyono
599 lembar saham TAM yang dimiliki oleh Philip amounting to 599 shares or equivalent to
Cahyono atau setara dengan Rp599.000.000. Rp599,000,000. Therefore, the Company’s
Kepemilikan saham Entitas Induk pada TAM menjadi ownership in TAM became 99.96%.
99,96%.
15
Page 20
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Tiga Akar Mimpi (TAM) (lanjutan) PT Tiga Akar Mimpi (TAM) (continued)
Berdasarkan Akta Notaris Musa Muamarta, S.H., Based on Notarial Deed No. 27 dated October 9,
No. 27 tanggal 9 Oktober 2019, Entitas Induk 2019 of Musa Muamarta, S.H., the Company sold its
menjual kepemilikan saham TAM ke Angela Lestari ownership in TAM to Angela Lestari Widjaja
Widjaja sebanyak 120 lembar saham atau setara amounting to 120 shares or equivalent to
dengan Rp120.000.000, sehingga kepemilikan Rp120,000,000, therefore the Company’s ownership
saham Entitas Induk pada TAM menjadi 94,96%. in TAM became 94.96%.
Berdasarkan Akta Notaris No. 15 tanggal Based on Notarial Deed No. 15 dated December 22,
22 Desember 2021 oleh Minar Siahaan S.H., M.Kn, 2021 by Minar Siahaan S.H., M.Kn, the Company
Entitas Induk melakukan pembelian saham TAM dari purchased shares of TAM from Angela Lestari
Angela Lestari Widjaja sebanyak 120 lembar saham Widjaja amounting to 120 shares or equivalent to
atau setara dengan Rp120.000.000. Kepemilikan Rp120,000,000. The Company’s ownership in TAM
saham Entitas Induk pada TAM menjadi 99,96%. became 99.96%.
Berdasarkan Keputusan Sirkuler pemegang saham Based on the Circular Decision of the shareholders
Entitas Induk, sebagaimana telah diaktakan melalui of the Company, which was notarized by Notarial
Akta Notaris No. 131 dari Jose Dima Satria, S.H., Deed No. 131 dated April 13, 2022 of Jose Dima
M.Kn., tanggal 13 April 2022, para pemegang saham Satria, S.H., M.Kn., the shareholders of TAM has
TAM memberikan persetujuan untuk: given its approval for:
1. Meningkatkan modal dasar TAM dari sebesar 1. Increase TAM’s authorized share capital from
Rp9.600.000.000 menjadi Rp92.500.000.000. Rp9,600,000,000 to Rp92,500,000,000.
2. Meningkatkan modal disetor dan ditempatkan 2. Increase TAM’s paid-in capital and Issued from
TAM dari Rp2.400.000.000 menjadi Rp2,400,000,000 to Rp92,500,000,000 by way
Rp92.500.000.000 dengan cara penerbitan issuance 90,100 new shares which will be
sebanyak 90.100 lembar saham baru yang taken entirely by the Company.
akan diambil bagian seluruhnya oleh Entitas
Induk.
3. Menyetujui perubahan ketentuan Pasal 4 ayat 1 3. Approve the amendment of Article 4 paragraph
dan ayat 2 anggaran dasar: 1 and paragraph 2 of the articles of association:
a. Modal dasar TAM berjumlah a. TAM’s authorized share capital amount to
Rp92.500.000.000 terbagi atas 92.500 Rp92,500,000,000 divided into 92,500
lembar saham masing-masing saham shares each share having par value
bernilai nominal sebesar Rp1.000.000. Rp1,000,000.
b. Dari modal dasar tersebut telah b. From authorized shares, the Issued and
ditempatkan dan disetor 100% atau fully paid is 100% or amounted to 92,500
sejumlah 92.500 lembar saham dengan shares with par value Rp92,500,000,000.
nilai nominal Rp92.500.000.000.
Sehingga kepemilikan saham Entitas Induk pada Therefore the Company’s ownership in TAM became
TAM menjadi sebesar 99,99%. 99.99%.
Perubahan ini telah disetujui oleh Menteri Hukum This amendment has been approved by the Minister
dan Hak Asasi Manusia Republik Indonesia of Law and Human Rights of the Republic of
berdasarkan Surat Keputusan No. AHU- Indonesia based on Decree No. AHU-
0031915.AH.01.02.TAHUN 2022 tanggal 9 Mei 0031915.AH.01.02.TAHUN 2022, May 9, 2022.
2022.
TAM bergerak dalam aktivitas konsultasi komputer TAM is engaged in computer consulting and other
dan manajemen fasilitas komputer lainnya, portal computer facility management activities, web portals
web dan/atau platform digital dengan tujuan and/or digital platform with commercial purposes,
komersial, periklanan dan berdomisili di Jakarta. advertising and is domiciled in Jakarta. TAM started
TAM mulai beroperasi pada tahun 2015. its operations in 2015.
16
Page 21
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Jendela Prima Indonesia (sebelumnya PT Jendela Prima Indonesia (formerly PT Jendela
PT Jendela Pulsa Indonesia) (JPI) Pulsa Indonesia) (JPI)
JPI didirikan berdasarkan Akta Notaris Rosliana JPI was established based on Notarial Deed No. 3
S.H., No. 3 tanggal 4 Februari 2016. Akta pendirian dated February 4, 2016 of Rosliana, S.H. The deed
tersebut telah disahkan oleh Menteri Hukum dan of establishment was approved by the Ministry of
Hak Asasi Manusia Republik Indonesia melalui Surat Law and Human Rights of the Republic of Indonesia
Keputusan No. AHU-0009642.AH.01.01.TAHUN through Decision Letter No. AHU-0009642.AH.01.01.
2016 tanggal 22 Februari 2016 dan diumumkan TAHUN 2016 dated February 22, 2016 and was
dalam Berita Negara Republik Indonesia No. 051, published in the State Gazette of the Republic of
Tambahan No. 021235 tanggal 28 Juni 2022. Indonesia No. 051, Supplement No. 021235 dated
Berdasarkan Akta No. 47 tanggal 20 Agustus 2019, June 28, 2022. Based on Notarial Deed No. 47 dated
TAM melakukan penyertaan saham melalui August 20, 2019, TAM invested shares by acquiring
pembelian atau pengalihan saham, yang diterbitkan shares of JPI amounting to 200 shares or equivalent
oleh JPI sebanyak 200 lembar saham atau setara to Rp200,000,000, therefore TAM’s ownership in JPI
dengan Rp200.000.000 sehingga kepemilikan became 40.00%.
saham TAM pada JPI menjadi 40,00%.
Berdasarkan Akta Notaris Resnizar, S.H., M.H., Based on Notarial Deed No. 31 dated August 30,
No. 31 pada tanggal 30 Agustus 2019, TAM 2019 of Resnizar, S.H., M.H., TAM purchased
melakukan pembelian saham JPI dari Gogot Tri shares of JPI from Gogot Tri Iswahyudi amounting to
Iswahyudi sebanyak 55 lembar saham atau setara 55 shares or equivalent to Rp55,000,000. TAM’s
dengan Rp55.000.000. Kepemilikan saham TAM ownership in JPI became 51.00%.
pada JPI menjadi 51,00%.
Berdasarkan Akta Notaris No. 4 tanggal 9 Desember Based on Notarial Deed No. 4 dated December 9,
2021, JPI bergerak dalam bidang Perdagangan 2021, JPI is engaged in retail trade through media for
eceran melalui media untuk barang campuran, Portal mixed goods Web portal and/or digital platform with
web dan/atau platform digital dengan tujuan commercial purposes.
komersial.
Berdasarkan Akta Pernyataan Keputusan Rapat Based on Notarial Deed of Statement of Resolutions
Umum Pemegang Saham Luar Biasa No. 61 tanggal of the Extraordinary General Meeting of
23 Februari 2023 dari Notaris Rita Permanasari, Shareholders No. 61 dated February 23, 2023 from
S.H., menyetujui perubahan nama Entitas Anak Notary Rita Permanasari, S.H., agreed to change the
PT Jendela Pulsa Indonesia menjadi PT Jendela Subsidiary’s name PT Jendela Pulsa Indonesia to
Prima Indonesia. PT Jendela Prima Indonesia.
Akta tersebut telah disahkan oleh Menteri Hukum The deed was notified to the Ministry of Law and
dan Hak Asasi Manusia Republik Indonesia Human Rights of the Republic of Indonesia and has
berdasarkan surat No. AHU-0012438.AH.01.02. been approved and recorded through Decision Letter
TAHUN 2023 tanggal 25 Februari 2023. No. AHU-0012438.AH.01.02.TAHUN 2023 dated
February 25, 2023.
JPI berdomisili di Bekasi dan mulai beroperasi pada JPI is domiciled in Bekasi and started operations in
tahun 2016. 2016.
PT Boga Akar Mimpi (BAM) PT Boga Akar Mimpi (BAM)
BAM didirikan berdasarkan Akta Notaris BAM was established based on Notarial Deed
No. 18 tanggal 3 Oktober 2019 yang dibuat di No. 18 dated October 3, 2019 of Sri Juwariyati, S.H.,
hadapan Sri Juwariyati, S.H., M.Kn. Akta pendirian M.Kn. The deed of establishment was approved by
tersebut telah disahkan oleh Menteri Hukum dan the Ministry of Law and Human Rights of
Hak Asasi Manusia Republik Indonesia melalui Surat the Republic of Indonesia through Decision Letter
Keputusan No. AHU-0054945.AH.01.01.TAHUN No. AHU-0054945.AH.01.01.TAHUN 2019 dated
2019 tanggal 22 Oktober 2019 dan diumumkan October 22, 2019 and was published in the State
dalam Berita Negara Republik Indonesia No. 52, Gazette of the Republic of Indonesia No. 52,
Tambahan No. 021484 tanggal 1 Juli 2022. Supplement No. 021484 dated July 1, 2022. Based
Berdasarkan akta tersebut TAM melakukan on Notarial Deed, TAM invested shares by acquiring
penyertaan saham dengan mengambil saham baru new shares issued by BAM of 55.00%, equivalent to
yang diterbitkan oleh BAM sebesar 55,00% setara 1,650 shares and amounting to Rp1,650,000,000.
dengan 1.650 lembar saham dan sebesar
Rp1.650.000.000.
17
Page 22
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Boga Akar Mimpi (BAM) (lanjutan) PT Boga Akar Mimpi (BAM) (continued)
BAM bergerak dalam bidang perdagangan makanan BAM is engaged in food and beverage trading,
dan minuman, penyelenggara konveksi dan organizing conventions and trade shows, as well as
pameran dagang, serta aktivitas pemrograman dan programming and brand consulting activities and is
konsultasi merek dan berdomisili di Jakarta. BAM domiciled in Jakarta. BAM has not yet started its
belum memulai kegiatan operasi komersialnya. commercial operations.
PT Horeca Akar Mimpi (HAM) PT Horeca Akar Mimpi (HAM)
HAM didirikan berdasarkan Akta Notaris HAM was established based on Notarial Deed
No. 59 tanggal 30 Januari 2019 yang dibuat di No. 59 dated January 30, 2019 of Musa Muamarta,
hadapan Musa Muamarta, S.H., Akta pendirian S.H., The deed of establishment was approved by
tersebut telah disahkan oleh Menteri Hukum dan the Ministry of Law and Human Rights of the
Hak Asasi Manusia Republik Indonesia melalui Surat Republic of Indonesia through Decision Letter
Keputusan No. AHU-0007081.AH.01.01.TAHUN No. AHU-0007081.AH.01.01.TAHUN 2019 dated
2019 tanggal 11 Februari 2019 dan diumumkan February 11, 2019 and was published in the State
dalam Berita Negara Republik Indonesia No. 54, Gazette of the Republic of Indonesia No. 54,
Tambahan No. 022561 tanggal 8 Juli 2022. Supplement No. 022561 dated July 8, 2022. Based
Berdasarkan akta tersebut, TAM melakukan on Notarial Deed,TAM invested shares by acquiring
penyertaan saham dengan mengambil saham baru new shares issued by HAM of 75.00%, equivalent to
yang diterbitkan oleh HAM sebesar 75,00% setara 750 shares and amounting to Rp750,000,000.
dengan 750 lembar saham dan sebesar
Rp750.000.000.
Berdasarkan Keputusan Sirkuler pemegang Saham Based on the Circular Decision of the shareholders
HAM, sebagaimana telah diaktakan melalui Akta of HAM, which was notarized by Notarial Deed
Notaris No. 28 dari Minar Siahaan, S.H., M.Kn., No. 28 dated June 27, 2022 of Minar Siahaan, S.H.,
tanggal 27 Juni 2022 para pemegang saham HAM M.Kn., the shareholders of HAM has given its
memberikan persetujuan untuk: approval for:
1. Menjual 250 saham yang dimiliki oleh PT Adian 1. Selling 250 shares owned by PT Adian Inti
Inti Investasi kepada PT Reviza Permata Investasi to PT Reviza Permata Pratama.
Pratama.
2. Menyetujui perubahan susunan Komisaris dan 2. Agreed the change in Commissioner and
Direksi. Directors.
Berdasarkan Keputusan Sirkuler pemegang saham Based on the Circular Decision of the shareholders
HAM, sebagaimana telah diaktakan melalui Akta of HAM, which was notarized by Notarial Deed
Notaris No. 26 dari Dr. Noor Rohmat, S.H., M.Kn., No. 26 dated May 31, 2022 of Dr. Noor Rohmat,
tanggal 31 Mei 2022, para pemegang saham HAM S.H., M.Kn., the shareholders of HAM has given its
memberikan persetujuan untuk mengubah maksud approval for change the purposes and objectives
dan tujuan kegiatan usaha HAM menjadi: HAM's business activities to:
- Berusaha dalam bidang perdagangan; - Engaged in trading;
- Berusaha dalam bidang informasi dan - Engaged in information and communication;
komunikasi; dan and
- Berusaha dalam aktivitas profesional, ilmiah dan - Engaged in professional, scientific and technical
teknis. activity.
Perubahan ini telah disetujui oleh Menteri Hukum Such amendment was approved by the Minister of
dan Hak Asasi Manusia Republik Indonesia Human Right of the Republic of Indonesia based on
berdasarkan Surat Keputusan No. AHU- his Decision Letter No. AHU-
0052771.AH.01.02.TAHUN 2022 tanggal 28 Juli 0052771.AH.01.02.TAHUN 2022 dated July 28,
2022. 2022.
Akta tersebut telah ditegaskan kembali melalui Akta The deed has been reaffirmed through Notary Deed
Notaris No. 28 dari Dr. Noor Rohmat, S.H., M.Kn., No. 28 of Dr. Noor Rohmat, S.H., M.Kn., June 29,
tanggal 29 Juni 2022. 2022.
18
Page 23
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Horeca Akar Mimpi (HAM) (lanjutan) PT Horeca Akar Mimpi (HAM) (continued)
Berdasarkan Keputusan Sirkuler pemegang saham Based on the Circular Decision of the shareholders
HAM, sebagaimana telah diaktakan melalui Akta of HAM, which was notarized by Notarial Deed No. 2
Notaris No. 2 dari Dr. Noor Rohmat, S.H., M.Kn., dated August 1, 2022 of Dr. Noor Rohmat, S.H.,
tanggal 1 Agustus 2022, para pemegang saham M.Kn., the shareholders of HAM has given its
HAM memberikan persetujuan untuk: approval for:
- Meningkatkan modal dasar HAM dari sebesar - Increase HAM’s authorized share capital from
Rp4.000.000.000 menjadi Rp13.000.000.000. Rp4,000,000,000 to Rp13,000,000,000.
- Meningkatkan modal disetor dan ditempatkan - Increase HAM paid-in capital and Issued from
HAM dari Rp1.000.000.000 menjadi Rp1,000,000,000 to Rp10,000,000,000 by way
Rp10.000.000.000 dengan cara penerbitan issuance 9,000 new shares which will be taken
sebanyak 9.000 lembar saham baru yang akan entirely by TAM.
diambil bagian seluruhnya oleh TAM.
Sehingga kepemilikan saham TAM pada HAM Therefore TAM’s ownership in HAM become 97,50%.
menjadi 97,50%.
Perubahan ini telah disetujui oleh Menteri Hukum Such amendment was approved by the Minister of
dan Hak Asasi Manusia Republik Indonesia Human Right of the Republic of Indonesia based on
berdasarkan Surat Keputusan No. AHU-0054975. his Decision Letter No. AHU-0054975.AH.01.02.
AH.01.02.TAHUN 2022 tanggal 4 Agustus 2022. TAHUN 2022 dated August 4, 2022.
HAM mulai beroperasi pada tahun 2022. HAM started its operations in 2022.
PT Awadah Akar Mimpi (AAM) PT Awadah Akar Mimpi (AAM)
AAM didirikan berdasarkan Akta Notaris AAM was established based on Notarial Deed No. 2
No. 2 tanggal 2 Desember 2019 yang dibuat di dated December 2, 2019 of Tri Theresa Tarigan,
hadapan Tri Theresa Tarigan, S.H., M.Kn. Akta S.H., M.Kn. The deed of establishment was
pendirian tersebut telah disahkan oleh Menteri approved by the Ministry of Law and Human Rights
Hukum dan Hak Asasi Manusia Republik Indonesia of the Republic of Indonesia through Decision Letter
melalui Surat Keputusan No. AHU-0064941. No. AHU-0064941.AH.01.01.TAHUN 2019 dated
AH.01.01.TAHUN 2019 tanggal 6 Desember 2019. December 6, 2019. Based on Notarial Deed, TAM
Berdasarkan akta tersebut TAM melakukan invested shares by acquiring new shares issued by
penyertaan saham dengan mengambil saham baru AAM of 51.00%, equivalent to 510,000 shares and
yang diterbitkan oleh AAM sebesar 51,00% setara amounting to Rp510,000,000.
dengan 510.000 lembar saham dan sebesar
Rp510.000.000.
AAM bergerak dalam bidang aktivitas konsultasi AAM is engaged in computer consulting and other
komputer dan manajemen fasilitas komputer lainnya, computer facility management activities, web portals
portal web dan/atau platform digital dengan tujuan and/or digital platform with commercial purpose,
komersial, periklanan, aktivitas konsultasi bisnis dan advertising, business consulting and business
broker bisnis dan berdomisili di Jakarta. AAM mulai brokerage activities and is domiciled in Jakarta. AAM
beroperasi pada tahun 2019. started its operations in 2019.
PT Mata Nilai Republik (MNR) PT Mata Nilai Republik (MNR)
MNR didirikan berdasarkan Akta Notaris MNR was established based on Notarial Deed No. 1
No. 1 tanggal 13 Juni 2019 yang dibuat di hadapan dated June 13, 2019 of Tri Theresa Tarigan, S.H.,
Tri Theresa Tarigan, S.H., M.Kn. Akta pendirian M.Kn. The deed of establishment was approved by
tersebut telah disahkan oleh Menteri Hukum dan the Ministry of Law and Human Rights of the
Hak Asasi Manusia Republik Indonesia melalui Surat Republic of Indonesia through Decision Letter No.
Keputusan No. AHU-0029652.AH.01.01.TAHUN AHU-0029652.AH.01.01.TAHUN 2019 dated June
2019 tanggal 22 Juni 2019. Berdasarkan akta 22, 2019. Based on Notarial Deed, ATK invested
tersebut ATK melakukan penyertaan saham dengan shares by acquiring new shares issued by MNR of
mengambil saham baru yang diterbitkan oleh MNR 99.99%, equivalent to 49,999 shares and amounting
sebesar 99,99% setara dengan 49.999 lembar to Rp4,999,900,000.
saham dan sebesar Rp4.999.900.000.
19
Page 24
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Mata Nilai Republik (MNR) (lanjutan) PT Mata Nilai Republik (MNR) (continued)
Berdasarkan Akta Notaris No. 8 tanggal Based on Notarial Deed No. 8 dated November 18,
18 November 2021 oleh Minar Siahaan, S.H., M.Kn, 2021 by Minar Siahaan, S.H., M.Kn, MNR’s
pemegang saham MNR memutuskan, antara lain: shareholder determines as follows:
- Memberikan persetujuan atas pengalihan - Agreed to transfer 1 shares owned by Philip
1 lembar saham milik Philip Cahyono kepada Cahyono to ATK.
ATK.
- Menyetujui meningkatkan modal ditempatkan dan - Agreed to increase MNR's issued and paid-in
disetor MNR dari semula 50.000 lembar saham capital from initially 50,000 shares or amounted
atau sebesar Rp5.000.000.000 menjadi 98.039 to Rp5,000,000,000 into 98,039 shares or
lembar saham atau sebesar Rp9.803.900.000 amounted to Rp9,803,900,000 by issuing shares
dengan menyetor kembali saham dalam in deposits (portopel) amounting to 48,039
simpanan (portopel) sebanyak 48.039 saham shares or equivalent to Rp4,803,900,000.
atau sebesar Rp4.803.900.000.
- Memberikan persetujuan atas saham baru yang - Agreed to issued new shares which is taken
dikeluarkan dan diambil seluruhnya oleh Tri entirely by Tri Ramadi with an investment value
Ramadi dengan nilai penyertaan sebesar of Rp4,803,900,000.
Rp4.803.900.000.
Sehingga kepemilikan saham ATK pada MNR Therefore ATK’s ownership in MNR become 51%.
menjadi 51%.
Perubahan ini telah disetujui oleh Menteri Such amendment was approved by the Minister of
Hukum dan Hak Asasi Manusia Republik Human Right of the Republic of
Indonesia berdasarkan Surat Keputusan Indonesia based on his Decision Letter
No. AHU-AH.01.03-0482685 tanggal 8 Desember No. AHU-AH.01.03-0482685 dated December 8,
2021. 2021.
Berdasarkan Akta Notaris No. 1 tanggal 4 Juli 2022 Based on Notarial Deed No. 1 dated July 4, 2022 by
oleh Ratna Sari Utama, S.H., M.Kn., M.M, pemegang Ratna Sari Utama, S.H., M.Kn., M.M, MNR’s
saham MNR memutuskan, antara lain: shareholders determines as follows:
- Mengubah dan menyesuaikan maksud dan tujuan - Change and adjust the purpose and objectives
kegiatan usaha menjadi bergerak dalam bidang business activities to be engaged in other
aktivitas konsultasi manajemen lainnya, aktivitas management consulting activities, video game
pengembangan video game, periklanan, aktivitas development activities, advertising, computer
konsultasi komputer dan manajemen fasilitas consulting activities and other computer facility
komputer lainnya, portal web dan/atau platform management activities, web portals and/or digital
digital dengan tujuan komersial. platforms for commercial purposes.
- Menyetujui meningkatkan modal ditempatkan dan - Agreed to increase MNR’s issued and paid-in
disetor MNR dari semula 98.039 lembar saham capital from initially 98,039 shares or amounted
atau sebesar Rp9.803.900.000 menjadi 149.039 to Rp9,803,900,000 into 149,039 shares or
lembar saham atau sebesar Rp14.903.900.000. amounted to Rp14,903,900,000.
- Memberikan persetujuan atas saham baru, yang - Agreed to issued new shares, which were taken
dikeluarkan, diambil masing-masing oleh ATK by ATK amounted to 26,010 shares or amounted
sebanyak 26.010 lembar saham atau sebesar to Rp2,601,000,000 and Tri Ramadi amounted to
Rp2.601.000.000 dan Tri Ramadi sebanyak 24,990 shares or amounted to Rp2,499,000,000.
24.990 lembar saham atau sebesar
Rp2.499.000.000.
Perubahan ini telah disetujui oleh Menteri Hukum This amendment has been approved by the Minister
dan Hak Asasi Manusia Republik Indonesia of Law and Human Rights of the Republic of
berdasarkan Surat Keputusan No. AHU-0046301. Indonesia based on Decree No. AHU-0046301.
AH.01.02.TAHUN 2022 tanggal 6 Juli 2022. AH.01.02.TAHUN 2022 date July 6, 2022.
Kepemilikan saham ATK pada MNR tetap sebesar Therefore ATK’s ownership in MNR still 51%.
51%.
20
Page 25
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Mata Nilai Republik (MNR) (lanjutan) PT Mata Nilai Republik (MNR) (continued)
MNR bergerak dalam bidang aktivitas konsultasi MNR is engaged in other management consulting
manajemen lainnya, aktivitas pengembangan video activities, video game development activities,
game, periklanan, aktivitas konsultasi komputer dan advertising, computer consulting activities and other
manajemen fasilitas komputer lainnya, portal web computer facility management activities, web portals
dan/atau platform digital dengan tujuan komersial and/or digital platforms for commercial purposes and
dan berdomisili di Jakarta. MNR mulai beroperasi is domiciled in Jakarta. MNR started its operations in
pada tahun 2019. 2019.
PT Awadah Media Raya (AMR) PT Awadah Media Raya (AMR)
AMR didirikan berdasarkan Akta Notaris AMR was established based on Notarial Deed No. 3
No. 3 tanggal 2 Desember 2019 yang dibuat di dated December 2, 2019 of Tri Theresa Tarigan,
hadapan Tri Theresa Tarigan, S.H., M.Kn. Akta S.H., M.Kn. The deed of establishment was
pendirian tersebut telah disahkan oleh Menteri approved by the Ministry of Law and Human Rights
Hukum dan Hak Asasi Manusia Republik Indonesia of the Republic of Indonesia through Decision Letter
melalui Surat Keputusan No. AHU-0065095. No. AHU-0065095.AH.01.01.TAHUN 2019 dated
AH.01.01.TAHUN 2019 tanggal 6 Desember 2019. December 6, 2019. Based on Notarial Deed, VMR
Berdasarkan akta tersebut VMR melakukan invested shares by acquiring new shares issued by
penyertaan saham dengan mengambil saham baru AMR of 51.00%, equivalent to 510,000 shares and
yang diterbitkan oleh AMR sebesar 51,00% setara amounting to Rp510,000,000.
dengan 510.000 lembar saham dan sebesar
Rp510.000.000.
AMR bergerak dalam bidang aktivitas konsultasi AMR is engaged in computer consulting activities
komputer dan manajemen fasilitas komputer lainnya, and other computer facility management activities,
portal web dan/atau platform digital dengan tujuan web portals and/or digital platforms for commercial
komersial, periklanan, aktivitas konsultasi bisnis dan purposes, advertising, business consulting and
broker bisnis, aktivitas profesional, ilmiah dan teknis business brokerage activities, other professional,
lainnya dan berdomisili di Jakarta. AMR belum scientific and technical activities and is domiciled in
memulai kegiatan operasi komersialnya. Jakarta. AMR has not yet started its commercial
operations.
PT Vatar Media Teknologi (VMT) PT Vatar Media Teknologi (VMT)
VMT didirikan berdasarkan Akta Notaris VMT was established based on Notarial Deed No. 12
No. 12 tanggal 31 Agustus 2020 yang dibuat di dated August 31, 2020 of Minar Siahaan, S.H.,
hadapan Minar Siahaan, S.H., M.Kn. Akta pendirian M.Kn. The deed of establishment was approved by
tersebut telah disahkan oleh Menteri Hukum dan the Ministry of Law and Human Rights of the
Hak Asasi Manusia Republik Indonesia melalui Surat Republic of Indonesia through Decision Letter
Keputusan No. AHU-0043477.AH.01.01.TAHUN No. AHU-0043477.AH.01.01.TAHUN 2020 dated
2020 tanggal 2 September 2020. Berdasarkan akta September 2, 2020. Based on Notarial Deed, VMR
tersebut VMR melakukan penyertaan saham dengan invested shares by acquiring new shares issued by
mengambil saham baru yang diterbitkan oleh VMT VMT of 51.00%, equivalent to 510 shares and
sebesar 51,00% setara dengan 510 lembar saham amounting to Rp510,000,000.
dan sebesar Rp510.000.000.
Berdasarkan Keputusan Sirkuler pemegang Saham Based on the Circular Decision of the shareholders
VMT, yang telah diaktakan melalui Akta Notaris of VMT, which was notarized by Notarial Deed
No. 26 dari Minar Siahaan, S.H., M.Kn., tanggal No. 26 dated June 22, 2022 of Minar Siahaan, S.H.,
22 Juni 2022 para pemegang saham VMT M.Kn., the shareholders of VMT has given its
memberikan persetujuan untuk menjual 490 saham approval to sell 490 shares owned by PT Anarya
yang dimiliki oleh PT Anarya Kreasi Nusantara Kreasi Nusantara to PT Mandiri Mas.
kepada PT Mandiri Mas.
VMT bergerak dalam bidang Instalasi/pemasangan VMT is engaged in the field of installation/installation
mesin dan peralatan industri, penerbitan piranti of industrial machinery and equipment, software
lunak, aktivitas konsultasi komputer dan manajemen publishing, computer consulting activities and other
fasilitas komputer lainnya, aktivitas pengolahan data, computer facility management, data processing
aktivitas hosting, portal web dan/atau platform digital activities, hosting activities, web portals and/or digital
tanpa tujuan komersial, portal web dan/atau platform platforms without commercial purposes, web portals
digital dengan tujuan komersial dan berdomisili di and/or digital platforms with the aim of commercial
Jakarta. VMT belum memulai kegiatan operasi and is domiciled in Jakarta. VMT has not yet started
komersialnya. its commercial operations.
21
Page 26
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas Anak (lanjutan) c. The Subsidiaries (continued)
PT Metaverse Indonesia Makmur (MIM) PT Metaverse Indonesia Makmur (MIM)
MIM didirikan berdasarkan Akta Notaris No. 2 MIM was established based on Notarial Deed No. 2
tanggal 7 September 2022 yang dibuat di hadapan dated September 7, 2022 of Ratna Sari Utama, S.H.,
Ratna Sari Utama, S.H., M.Kn., M.M. Akta pendirian M.Kn., M.M.. The deed of establishment was
tersebut telah disahkan oleh Menteri Hukum dan approved by the Ministry of Law and Human Rights
Hak Asasi Manusia Republik Indonesia melalui Surat of the Republic of Indonesia through Decision Letter
Keputusan No. AHU-0061871.AH.01.01.Tahun 2022 No. AHU-0061871.AH.01.01.Tahun 2022 dated
tanggal 8 September 2022 dan diumumkan dalam September 8, 2022 and was published in the State
Berita Negara Republik Indonesia No. 012, Gazette of the Republic of Indonesia No. 012,
Tambahan No. 004878 tanggal 10 Februari 2023. Supplement No. 004878 dated February 10, 2023.
MIM bergerak dalam bidang periklanan dan portal MIM is engaged in advertising and web portals
web dan/atau platform digital dengan tujuan komersil and/or digital platforms for commercial purposes and
dan berdomisili di Jakarta Selatan, dengan modal is domiciled in South Jakarta, with authorized capital
dasar sebesar Rp40.000.000.000 atau 40.000.000 amounting to Rp40,000,000,000 or 40,000,000
lembar saham dengan nilai nominal Rp1.000 per shares with par value Rp1,000 per share and issued
saham dan modal ditempatkan dan disetor penuh and fully paid share capital amounting to
sebesar Rp10.000.000.000 dimana 51,00% saham Rp10,000,000,000, 51.00% of which was subscribed
diambil bagian oleh MNR. by MNR.
d. Dewan Komisaris, Direksi, Komite Audit, Audit d. Board of Commissioners, Directors, Audit
Internal, Sekretaris Perusahaan dan Karyawan Committee, Internal Audit, Corporate Secretary
and Employees
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, the
susunan Dewan Komisaris dan Direksi Entitas Induk composition of the Boards of Commissioners and
berdasarkan Akta Notaris No. 197 tanggal Directors of the Company based on Notarial Deed
30 September 2022 dari Muhammad Muazzir, S.H., No. 197 dated September 30, 2022 from Muhammad
M.Kn., sebagai pengganti dari Notaris Jose Dima Muazzir, S.H., M.Kn., in lieu of Notary Jose Dima
Satria, S.H., M.Kn., adalah sebagai berikut: Satria, S.H., M.Kn., are as follows:
Dewan Komisaris/Board of Commissioners
Komisaris Utama : Daniel Surya Wirjatmo : President Commissioner
Komisaris : Drs. Andreyanto Toemali : Commissioner
Komisaris : Philip Cahyono : Commissioner
Komisaris : Surya Tatang : Commissioner
Komisaris Independen : Agus Wijaya Soehadi : Independent Commissioner
Komisaris Independen : Asmarawaty Zaini : Independent Commissioner
Direksi/Directors
Direktur Utama : Michel Budi Wirjatmo : President Director
Direktur : Jeffrey Budiman, MA : Director
Direktur : Senja Lazuardy, ST : Director
Direktur : Jimmy Halim : Director
Direktur : Stanislaus Aries Baju Nugroho : Director
Anggota manajemen kunci Grup adalah Direksi dan Member of key management personnel of the Group
Dewan Komisaris. is Directors and Board of Commissioner.
22
Page 27
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Dewan Komisaris, Direksi, Komite Audit, Audit d. Board of Commissioners, Directors, Audit
Internal, Sekretaris Perusahaan dan Karyawan Committee, Internal Audit, Corporate Secretary
(lanjutan) and Employees (continued)
Komite Audit Audit Committee
Berdasarkan Surat Keputusan Dewan Komisaris Based on the Board of Commissioners’ Decision
No. 037/SKDK/WIR/XII/2021 tanggal 29 Desember Letter No. 037/SKDK/WIR/XII/2021 dated
2021, susunan Komite Audit Entitas Induk pada December 29, 2021, the Audit Committee of the
tanggal 30 Juni 2023 dan 31 Desember 2022 adalah Company as at June 30, 2023 and December 31,
sebagai berikut: 2022 are as follows:
Ketua : Prof. Agus Wijaya Soehadi, PH.D : Chairman
Anggota : Herwin S.A. Situmorang, SE., Ak.,CA., CPA., Asean CPA : Member
Anggota : Didit Lasmono, SE : Member
Audit Internal Internal Audit
Berdasarkan Surat Keputusan Dewan Komisaris Based on the Board of Commissioners’ Decision
No. 041/SKD/WIR/XII/2021 tanggal 29 Desember Letter No. 041/SKD/WIR/XII/2021 dated
2021, Kepala Unit Audit Internal Entitas Induk adalah December 29, 2021, the Head of Internal Audit Unit
Budi Supratman, SE, QIA, CFrA. of the Company is Budi Supratman, SE, QIA, CFrA.
Komite Nominasi dan Remunerasi Nomination and Remuneration Committee
Berdasarkan Surat Keputusan Dewan Komisaris Based on Board of Commissioners Decision Letter
No. 041/ SKDK/WIR/XII/2021 tanggal 29 Desember No. 041/ SKDK/WIR/XII/2021 dated December 29,
2021, komposisi Komite Nominasi dan Remunerasi 2021, the compositions of the Nomination and
pada tanggal 30 Juni 2023 dan 31 Desember 2022 Remuneration Committee as at June 30, 2023 and
adalah sebagai berikut: December 31, 2022 are as follows:
Ketua : Asmarawaty Zaini : Chairman
Anggota : Daniel Surya Wirjatmo : Member
Anggota : Philip Cahyono : Member
Sekretaris Perusahaan Corporate Secretary
Berdasarkan Surat Keputusan Direksi Based on the Directors’ Decision Letter
No. 036/WIR/SKP/XII/2021 tanggal 29 Desember No. 036/WIR/SKP/XII/2021 dated December 29,
2021, Sekretaris Perusahaan Entitas Induk pada 2021, the Corporate Secretary of the Company as at
tanggal 30 Juni 2023 dan 31 Desember 2022 adalah June 30, 2023 and December 31, 2022 is
Ira Yuanita. Ira Yuanita.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, the
Grup memiliki masing-masing 209 karyawan tetap Group has a total of 209 employees, respectively
(tidak diaudit). (unaudited).
e. Penyelesaian Laporan Keuangan Konsolidasian e. Completion of the Consolidated Financial
Statements
Manajemen Entitas Induk, yang diwakili oleh Michel The management of the Company, represented by
Budi Wirjatmo, Direktur Utama, dan Stanislaus Aries Michel Budi Wirjatmo, President Director, and
Baju Nugroho, Direktur, bertanggung jawab atas Stanislaus Aries Baju Nugroho, Director, is
penyusunan dan penyajian laporan keuangan responsible for the preparation and presentation of
konsolidasian tanggal 30 Juni 2023 serta untuk these consolidated financial statements as at
periode enam bulan yang berakhir pada tanggal June 30, 2023 and for the six-month period then
tersebut yang telah diselesaikan dan disetujui untuk ended, which were completed and authorized to be
diterbitkan oleh manajemen Entitas Induk pada issued by the Company’s management on
tanggal 11 Agustus 2023. August 11, 2023.
23
Page 28
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian telah disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi prepared and presented in accordance with
Keuangan di Indonesia (“SAK”), yang mencakup Indonesian Financial Accounting Standards (“SAK”),
Pernyataan Standar Akuntansi Keuangan (“PSAK”) which comprise the Statements of Financial
dan Interpretasi Standar Akuntansi Keuangan Accounting Standards (“PSAK”) and Interpretations
(“ISAK”) yang dikeluarkan oleh Dewan Standar to Financial Accounting Standards (“ISAK”) issued by
Akuntansi Keuangan Ikatan Akuntan Indonesia, serta the Financial Accounting Board of the Indonesian
peraturan regulator pasar modal untuk entitas yang Institute of Accountants, and the regulations of
berada dibawah pengawasannya. capital market regulators for entities under its control.
Laporan keuangan konsolidasian disusun The consolidated financial statements have been
berdasarkan PSAK 1, “Penyajian Laporan prepared in accordance with PSAK 1, “Presentation
Keuangan”. of Financial Statements”.
Kebijakan akuntansi yang diterapkan dalam The accounting policies adopted in the preparation of
penyusunan laporan keuangan konsolidasian telah the consolidated financial statements are consistent
selaras dengan kebijakan akuntansi yang diterapkan with those made in the preparation of the
dalam penyusunan laporan keuangan konsolidasian Group’s consolidated financial statements as at
Grup tanggal 31 Desember 2022 dan tahun yang December 31, 2022 and for the year then ended,
berakhir pada tanggal tersebut, kecuali bagi except for the adoption of several amended PSAK.
penerapan beberapa PSAK yang telah direvisi. As disclosed further in the relevant succeeding
Seperti diungkapkan dalam catatan-catatan terkait notes, several amended and published accounting
atas laporan keuangan konsolidasian, beberapa standards were adopted effective January 1, 2023.
standar akuntansi yang telah direvisi dan diterbitkan,
diterapkan efektif tanggal 1 Januari 2023.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated financial
konsolidasian dengan dasar bahwa Grup akan terus statements on the basis that it will continue to
mempertahankan kelangsungan usaha. operate as a going concern.
Laporan keuangan konsolidasian, kecuali untuk The consolidated financial statements, except for the
laporan arus kas konsolidasian, disusun berdasarkan consolidated statement of cash flows, have been
dasar akrual dengan menggunakan konsep harga prepared on the accrual basis using the historical
perolehan, kecuali beberapa akun tertentu disusun cost basis of accounting, except for certain accounts
berdasarkan pengukuran lain sebagaimana diuraikan which are measured on the bases described in the
dalam kebijakan akuntansi masing-masing akun related accounting policies for those accounts.
tersebut.
Laporan arus kas konsolidasian disusun dengan The consolidated statement of cash flows has been
menggunakan metode langsung dengan prepared using the direct method by classifying cash
mengelompokkan arus kas dalam aktivitas operasi, flows on the basis of operating, investing, and
investasi, dan pendanaan. financing activities.
Mata uang pelaporan yang digunakan dalam The presentation currency used in the preparation of
penyusunan laporan keuangan konsolidasian adalah the consolidated financial statements is Rupiah,
Rupiah, yang merupakan mata uang fungsional which is the functional currency of the Group.
Grup.
Penyusunan laporan keuangan konsolidasian sesuai The preparation of consolidated financial statements
dengan Standar Akuntansi Keuangan di Indonesia in conformity with Indonesian Financial Accounting
mengharuskan penggunaan estimasi dan asumsi. Standards requires the use of certain critical
Hal tersebut juga mengharuskan manajemen untuk accounting estimates and assumptions. It also
membuat pertimbangan dalam proses penerapan requires management to exercise its judgment in the
kebijakan akuntansi Grup. Area yang kompleks atau process of applying the Group’s accounting policies.
memerlukan tingkat pertimbangan yang lebih tinggi The areas involving a higher degree of judgment or
atau area dimana estimasi dan asumsi dapat complexity, or areas where estimates and
berdampak signifikan terhadap laporan keuangan assumptions are significant to the consolidated
konsolidasian diungkapkan di Catatan 3. financial statements, are disclosed in Note 3.
24
Page 29
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
b. Klasifikasi Lancar/Jangka Pendek dan Tidak b. Current and Non-Current Classification
Lancar/Jangka Panjang
Grup menyajikan aset dan liabilitas dalam laporan The Group presents assets and liabilities in the
posisi keuangan konsolidasian berdasarkan consolidated statement of financial position based on
klasifikasi lancar/jangka pendek atau tidak current/non-current classification. An asset is current
lancar/jangka panjang. Suatu aset disajikan lancar when it is:
bila:
i) akan direalisasi, dijual atau dikonsumsi dalam i) expected to be realized or intended to be sold or
siklus operasi normal; consumed in the normal operating cycle;
ii) untuk diperdagangkan; atau ii) held primarily for the purpose of trading; or
iii) akan direalisasi dalam 12 bulan setelah tanggal iii) expected to be realized within 12 months after
pelaporan, atau kas atau bank kecuali yang the reporting period, or cash or bank unless
dibatasi penggunaannya atau akan digunakan restricted from being exchanged or used to
untuk melunasi suatu liabilitas dalam paling settle a liability for at least 12 months after the
lambat 12 bulan setelah tanggal pelaporan. reporting period.
Seluruh aset lain diklasifikasikan sebagai aset tidak All other assets are classified as non-current assets.
lancar.
Suatu liabilitas disajikan jangka pendek bila: A liability is current when it is:
i) akan dilunasi dalam siklus operasi normal; i) expected to be settled in the normal operating
cycle;
ii) untuk diperdagangkan; ii) held primarily for the purpose of trading;
iii) akan dilunasi dalam 12 bulan setelah tanggal iii) due to be settled within 12 months after the
pelaporan; atau reporting period; or
iv) tidak ada hak tanpa syarat untuk iv) there is no unconditional right to defer the
menangguhkan pelunasannya dalam paling settlement of the liability for at least 12 months
tidak 12 bulan setelah tanggal pelaporan. after the reporting period.
Seluruh liabilitas lain diklasifikasikan sebagai All other liabilities are classified as non-current
liabilitas jangka panjang. liabilities.
Aset dan liabilitas pajak tangguhan diklasifikasikan Deferred tax assets and liabilities are classified as
sebagai aset tidak lancar dan liabilitas jangka non-current assets and liabilities.
panjang.
c. Prinsip - prinsip Konsolidasian c. Principles of Consolidation
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements included the
keuangan konsolidasian Entitas Induk dan entitas- financial statements of the Company and entities in
entitas yang dikendalikan secara langsung ataupun which the Company has the ability to directly and
tidak langsung oleh Entitas Induk. indirectly exercise control.
Laporan keuangan Entitas Anak disusun dengan The financial statements of the Subsidiaries are
periode pelaporan yang sama dengan Entitas Induk. prepared for the same reporting period as the
Kebijakan akuntansi yang digunakan dalam Company. The accounting policies adopted in
penyajian laporan keuangan konsolidasian telah preparing the consolidated financial statements have
diterapkan secara konsisten oleh Grup, kecuali been consistently applied by the Group, unless
dinyatakan lain. otherwise stated.
Entitas anak dikonsolidasi secara penuh sejak The subsidiaries are fully consolidated from the date
tanggal akuisisi, yaitu tanggal Entitas Induk of acquisition, being the date on which the Company
memperoleh pengendalian, sampai dengan tanggal obtains control, and continue to be consolidated until
Entitas Induk kehilangan pengendalian. the date when such control ceases. Control is
Pengendalian dianggap ada ketika Entitas Induk presumed to exist if the Company owns, directly or
memiliki secara langsung atau tidak langsung indirectly through subsidiaries, more than half of the
melalui entitas-entitas anak, lebih dari setengah voting power of the subsidiaries.
kekuasaan suara entitas.
25
Page 30
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
c. Prinsip - prinsip Konsolidasian (lanjutan) c. Principles of Consolidation (continued)
Transaksi antar perusahaan, saldo dan keuntungan Intercompany transactions, balances and unrealized
antar entitas Grup yang belum direalisasi dieliminasi. gains on transactions between companies in the
Kerugian yang belum direalisasi juga dieliminasi. Group are eliminated. Unrealized losses are also
Kebijakan akuntansi Entitas Anak diubah jika eliminated. Accounting policies of Subsidiaries have
diperlukan untuk memastikan konsistensi dengan been changed where necessary to ensure
kebijakan akuntansi yang diadopsi Grup. consistency with the policies adopted by the Group.
Secara spesifik, Entitas Induk mengendalikan Specifically, the Company controls an investee if and
investee jika dan hanya jika Entitas Induk memiliki only if the Company has:
seluruh hal berikut ini:
1. kekuasaan atas investee (misal, hak yang ada 1. power over the investee (i.e., existing rights that
memberikan kemampuan kini untuk give it the current ability to direct the relevant
mengarahkan aktivitas relevan investee); activities of the investee);
2. eksposur atau hak atas imbal hasil variabel dari 2. rights, or is exposed to variable returns from its
keterlibatannya dengan investee; dan involvement with the investee; and
3. kemampuan untuk menggunakan 3. the ability to use its power are the investee to
kekuasaannya atas investee untuk affect its returns.
mempengaruhi jumlah imbal hasil investor.
Ketika Entitas Induk memiliki kurang dari hak suara When the Company has less than a majority of the
mayoritas atau hak sejenis dari investee, Entitas voting or similar right of an investee, the Company
Induk dapat mempertimbangkan semua fakta dan considers all relevant facts and circumstances in
keadaan yang relevan dalam menilai apakah assessing whether it has power over an investee,
memiliki kekuasaan atas investee tersebut: including:
1. Pengaturan kontraktual dengan pemilik hak 1. The contractual arrangement with the other vote
suara yang lain. holders of the investee.
2. Hak yang timbul dari pengaturan kontraktual 2. Rights arising from other contractual
lain. arrangements.
3. Hak suara dan hak suara potensial Entitas 3. The Company’s voting rights and potential
Induk. voting rights.
Entitas Induk menilai kembali apakah investor The Company reassesses whether or not it controls
mengendalikan investee jika fakta dan keadaan an investee if facts and circumstances indicate that
mengindikasikan adanya perubahan terhadap satu there are changes to one or more of the three
atau lebih dari tiga elemen pengendalian. elements of control. Consolidation of a Subsidiary
Konsolidasi atas Entitas Anak dimulai ketika Entitas begins when the Company obtains control over the
Induk memiliki pengendalian atas Entitas Anak dan Subsidiary and ceases when the Company losses
berhenti ketika Entitas Induk kehilangan control of the Subsidiary. Assets, liabilities, income
pengendalian atas Entitas Anak. Aset, liabilitas, and expenses of a Subsidiary acquired or disposed
penghasilan dan beban atas Entitas Anak yang of during the period are included in the consolidated
diakuisisi atau dilepas selama periode termasuk statement of profit or loss and other comprehensive
dalam laporan laba rugi dan penghasilan income from the date the Company gains control
komprehensif lain konsolidasian dari tanggal Entitas until the date the Company ceases to control the
Induk memperoleh pengendalian sampai dengan Subsidiary.
tanggal Entitas Induk menghentikan pengendalian
atas Entitas Anak.
Laba atau rugi dan setiap komponen atas Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan pada comprehensive income are attributed to the owners
pemegang saham Entitas Induk dan pada of the Company and to the noncontrolling interests
kepentingan nonpengendali (KNP), walaupun hasil di (NCI), even if this results in the NCI having a deficit
kepentingan nonpengendali mempunyai saldo defisit. balance. Inter-company transactions, balances, and
unrealized gains and losses on transactions between
Group are eliminated.
26
Page 31
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
c. Prinsip - prinsip Konsolidasian (lanjutan) c. Principles of Consolidation (continued)
Transaksi dengan KNP yang tidak mengakibatkan Transactions with NCI that do not result in loss of
hilangnya pengendalian merupakan transaksi control are accounted for as equity transactions. The
ekuitas. Setiap perbedaan antara jumlah Company shall recognize directly in equity any
kepentingan nonpengendali disesuaikan dengan nilai difference between the amount by which the
wajar imbalan yang diberikan dan diterima diakui noncontrolling interests are adjusted and the fair
secara langsung dalam ekuitas sebagai akun value of the consideration paid or received, and
“Selisih atas Transaksi dengan Pihak attribute it to the owners of the parent, recorded as
Nonpengendali”. “Differences in Value from Transactions with
Non-controlling Interests”.
Perubahan kepemilikan di Entitas Anak, tanpa A change in the ownership interest of a Subsidiary,
kehilangan pengendalian, dihitung sebagai transaksi without a loss of control, is accounted for as an
ekuitas. Jika Entitas Induk kehilangan pengendalian equity transaction. If the Company losses control
atas Entitas Anak, maka Entitas Induk: over a Subsidiary, it:
a. menghentikan pengakuan aset (termasuk a. derecognizes the assets (including goodwill)
setiap goodwill) dan liabilitas Entitas Anak; and liabilities of the Subsidiary;
b. menghentikan pengakuan jumlah tercatat setiap b. derecognizes the carrying amount of any NCI;
KNP;
c. menghentikan pengakuan akumulasi selisih c. derecognizes the cumulative translation
penjabaran, yang dicatat di ekuitas, bila ada; differences, recorded in equity, if any;
d. mengakui nilai wajar pembayaran yang d. recognizes the fair value of the consideration
diterima; received;
e. mengakui setiap sisa investasi pada nilai e. recognizes the fair value of any investment
wajarnya; retained;
f. mengakui setiap perbedaan yang dihasilkan f. recognizes any surplus or deficit in profit or loss;
sebagai keuntungan atau kerugian sebagai laba and
rugi; dan
g. mereklasifikasi bagian induk atas komponen g. reclassifies the Company’s share of
yang sebelumnya diakui sebagai penghasilan components previously recognized in other
komprehensif lain ke laba rugi, atau comprehensive income to profit or loss or
mengalihkan secara langsung ke saldo laba. retained earnings, as appropriate.
KNP mencerminkan bagian atas laba atau rugi dan NCI represents the portion of the profit or loss and
aset neto dari Entitas Anak yang tidak dapat net assets of the Subsidiaries attributable to equity
diatribusikan secara langsung maupun tidak interests that are not owned directly or indirectly by
langsung kepada Entitas Induk, yang masing-masing the Company, which are presented in the
disajikan dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and other
komprehensif lain konsolidasian dan dalam ekuitas comprehensive income and under the equity section
dalam laporan posisi keuangan konsolidasian, of the consolidated statement of financial position,
terpisah dari bagian yang dapat diatribusikan kepada respectively, separately from the corresponding
pemilik Entitas Induk. portion attributable to owners of the Company.
Jumlah tercatat dari kepemilikan Grup dan The carrying amounts of the Group’s interest and the
kepentingan nonpengendali disesuaikan untuk non-controlling interests are adjusted to reflect the
mencerminkan perubahan kepentingan relatifnya changes in their relative interests in the Subsidiaries.
dalam Entitas Anak. Selisih antara jumlah tercatat Any difference between the amount by which the
kepentingan nonpengendali yang disesuaikan dan non-controlling interests are adjusted and the fair
nilai wajar imbalan yang dibayar atau diterima diakui value of the consideration paid or received is
secara langsung dalam ekuitas dan diatribusikan recognized directly in equity and attributed to the
kepada pemilik Entitas Induk. owners of the Company.
d. Kas dan Setara Kas d. Cash and Cash Equivalents
Kas dan setara kas terdiri dari kas di tangan, kas di Cash and cash equivalents consist of cash on hand,
bank dan deposito berjangka dengan jangka waktu cash in banks and time deposits with maturities of
3 (tiga) bulan atau kurang pada saat penempatan 3 (three) months or less at the time of placement that
yang dapat dikonversi dengan jumlah kas yang are readily convertible to known amounts of cash
diketahui dan tidak digunakan sebagai jaminan atau and which are neither pledged as collateral nor
dibatasi untuk digunakan dan memiliki risiko restricted for use and are subject to an insignificant
perubahan nilai yang tidak signifikan. risk of changes in value.
27
Page 32
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
e. Transaksi dengan Pihak-pihak Berelasi e. Transaction with Related Parties
Pihak-pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related to
terkait dengan Grup: the Group:
a. Orang atau anggota keluarga dekatnya yang a. A person or a close member of that person's
mempunyai relasi dengan Grup jika orang family is related to the Group if that person:
tersebut:
(i) memiliki pengendalian atau pengendalian (i) has control or joint control over the Group;
bersama atas Grup;
(ii) memiliki pengaruh signifikan atas Grup; (ii) has significant influence over the Group; or
atau
(iii) personel manajemen kunci Grup atau (iii) is a member of the key management
entitas induk Perusahaan. personnel of the Group or of a parent of the
Company.
b. Suatu entitas berelasi dengan Grup jika b. An entity is related to the Group if any of the
memenuhi salah satu hal berikut: following conditions applies:
(i) entitas dan Grup adalah anggota dari (i) the entity and the Group are members of
kelompok usaha yang sama (artinya the same group (which means that each
Entitas Induk, Entitas Anak, dan Entitas parent, Subsidiary and fellow Subsidiary is
Anak berikutnya saling berelasi dengan related to the others).
entitas lainnya).
(ii) satu entitas adalah entitas asosiasi atau (ii) one entity is an associate or joint venture of
ventura bersama dari entitas lain (atau the other entity (or an associate or joint
entitas asosiasi atau ventura bersama venture of a member of a group of which
yang merupakan anggota suatu kelompok the other entity is a member).
usaha, yang mana entitas lain tersebut
adalah anggotanya).
(iii) kedua entitas tersebut adalah ventura (iii) both entities are joint ventures of the same
bersama dari pihak ketiga yang sama. third party.
(iv) satu entitas adalah ventura bersama dari (iv) one entity is a joint venture of a third entity
entitas ketiga dan entitas yang lain adalah and the other entity is an associate of the
entitas asosiasi dari entitas ketiga. third entity.
(v) entitas tersebut adalah suatu program (v) the entity is a post-employment defined
imbalan pasca kerja untuk imbalan kerja benefits plan for the benefits of employees
dari salah satu entitas pelapor atau entitas of either the Group or an entity related to
yang terkait dengan Grup. the Group.
(vi) entitas yang dikendalikan atau (vi) the entity is controlled or jointly controlled
dikendalikan bersama oleh orang yang by a person identified in a).
diidentifikasi dalam huruf a).
(vii) orang yang diidentifikasi dalam huruf a) (i) (vii) a person identified in a) (i) has significant
memiliki pengaruh signifikan atas entitas influence over the entity or is a member of
atau merupakan personel manajemen the key management personnel of the
kunci entitas (atau entitas induk dari entity (or of a parent of the entity).
entitas).
(viii) Entitas, atau anggota dari kelompok yang (viii) the entity, or any member of a group of
mana entitas merupakan bagian dari which it is a part, provides key
kelompok tersebut, menyediakan jasa management personnel services to the
personel manajemen kunci kepada Grup Group or to the parent of the Company.
atau kepada entitas induk dari Entitas
Induk.
Transaksi ini dilakukan berdasarkan persyaratan The transactions are made based on terms agreed
yang disetujui oleh kedua belah pihak. Beberapa by the parties. Such terms may not be the same as if
persyaratan tersebut mungkin tidak sama dengan those transactions made between unrelated parties.
persyaratan yang dilakukan dengan pihak-pihak
yang tidak berelasi.
Seluruh saldo dan transaksi dengan pihak-pihak All significant balances and transactions with related
berelasi diungkapkan dalam catatan atas laporan parties are disclosed in the relevant notes in the
keuangan konsolidasian. consolidated financial statements.
28
Page 33
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
f. Persediaan f. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are stated at the lower of cost or net
rendah antara biaya perolehan atau nilai realisasi realizable value. Cost of inventories is determined
bersih. Biaya perolehan persediaan ditentukan using First In First Out (FIFO) method which includes
dengan menggunakan metode First In First Out costs incurred to acquire the inventories. Net
(FIFO) yang meliputi biaya-biaya yang terjadi untuk realizable value is determined based on the
memperoleh persediaan tersebut. Nilai realisasi estimated selling price in the ordinary course of
bersih ditentukan berdasarkan taksiran harga jual business less estimated costs necessary to complete
dalam kegiatan usaha biasa setelah dikurangi and sell the inventories.
dengan taksiran beban yang diperlukan untuk
menyelesaikan dan menjual persediaan tersebut.
Penyisihan untuk penurunan nilai dan persediaan Allowance for impairment and obsolescence of
usang, jika ada, ditentukan berdasarkan penelaahan inventories, if any, is determined based on a review
atas kondisi persediaan pada akhir periode untuk of the condition of the inventories at the end of each
menyesuaikan nilai persediaan ke nilai realisasi reporting period to adjust the carrying amount of
neto. inventories to net realizable value.
g. Uang Muka dan Beban Dibayar di Muka g. Advances and Prepaid Expenses
Uang muka disajikan sebagai bagian dari aset lancar Advances are presented as part of current assets in
dalam laporan posisi keuangan konsolidasian yang the consolidated statement of financial position as it
diharapkan akan direalisasi 12 bulan setelah periode is expected to be realized 12 months after the
pelaporan. reporting period.
Beban dibayar di muka diamortisasi selama manfaat Prepaid expenses are amortized and charged to
masing-masing beban dengan menggunakan operations over the periods benefited of each
metode garis lurus. expense using the straight-line method.
h. Aset Tetap h. Property and Equipment
Aset tetap dinyatakan sebesar biaya perolehan Property and equipment are stated at cost less
dikurangi akumulasi penyusutan dan rugi penurunan accumulated depreciation and any impairment
nilai. Biaya perolehan termasuk biaya penggantian losses. Such cost includes the cost of replacing part
bagian aset tetap saat biaya tersebut terjadi, jika of the property and equipment when the cost is
memenuhi kriteria pengakuan. Selanjutnya, pada incurred, if the recognition criteria are met. Likewise,
saat inspeksi yang signifikan dilakukan, biaya when a major inspection is performed, its cost is
inspeksi itu diakui ke dalam jumlah tercatat aset recognized in the carrying amount of the property
tetap sebagai suatu penggantian jika memenuhi and equipment as a replacement if the recognition
kriteria pengakuan. Semua biaya perbaikan dan criteria are met. All other repairs and maintenance
pemeliharaan yang tidak memenuhi kriteria costs that do not meet the recognition criteria are
pengakuan diakui dalam laporan laba rugi dan recognized in the consolidated statement of profit or
penghasilan komprehensif lain konsolidasian pada loss and other comprehensive income as incurred.
saat terjadinya.
Penyusutan dihitung dengan menggunakan metode Depreciation is computed using the straight-line
garis lurus berdasarkan taksiran masa manfaat method based on the estimated useful lives of the
ekonomis aset tetap sebagai berikut: property and equipment as follows:
Tahun/
Year
Perabotan, perlengkapan, dan peralatan kantor 4 Furniture, fixture, and office equipments
Peralatan broadcasting 4 Broadcasting equipments
Kendaraan 8 Vehicles
29
Page 34
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
h. Aset Tetap (lanjutan) h. Property and Equipment (continued)
Jumlah tercatat aset tetap dihentikan pengakuannya The carrying amount of property and equipment is
pada saat dilepaskan atau saat tidak ada manfaat derecognized upon disposal or when no future
ekonomis masa depan yang diharapkan dari economic benefits are expected from its use or
penggunaannya. Saat aset dijual atau dilepaskan, disposal. When property and equipment are sold or
harga perolehan, akumulasi penyusutan dan retired, the cost, accumulated depreciation and any
kerugian penurunan nilai dieliminasi dari akun. Laba impairment losses are eliminated from the accounts.
atau rugi yang timbul dari penghentian pengakuan Any gain or loss arising from derecognition of
aset diakui dalam laporan laba rugi dan penghasilan property and equipment is included in the
komprehensif lain konsolidasian pada periode aset consolidated statement of profit or loss and other
tersebut dihentikan pengakuannya. comprehensive income in the period the item is
derecognized.
Biaya konstruksi aset tetap dikapitalisasi sebagai The costs of the construction of property and
aset dalam penyelesaian. Penyusutan aset dimulai equipment are capitalized as assets in progress.
pada saat aset tersebut siap untuk digunakan, yaitu Depreciation of property and equipment begins when
pada saat aset tersebut berada pada lokasi dan it is available for use, such as when it is in the
kondisi yang diinginkan agar aset siap digunakan location and condition necessary for it to be capable
sesuai dengan keinginan dan maksud manajemen. of operating in the manner intended by management.
Estimasi masa manfaat, metode penyusutan dan The estimated useful lives, depreciation method and
nilai residu diriviu dan disesuaikan, setiap akhir residual value are reviewed and adjusted, at the end
periode pelaporan, bila diperlukan. of each reporting period, if necessary.
i. Penurunan Nilai Aset Non-keuangan i. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, Grup menilai The Group assesses at each annual reporting period
apakah terdapat indikasi suatu aset mengalami whether there is any indication that an asset may be
penurunan nilai. Jika terdapat indikasi tersebut atau impaired. If any such indication exists, or when
pada saat pengujian penurunan nilai aset diperlukan, impairment assessment for an asset is required, the
maka Grup membuat estimasi formal jumlah Group makes an estimate of the asset’s recoverable
terpulihkan aset tersebut. amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of the
individual adalah jumlah yang lebih tinggi antara nilai asset’s or its cash generating unit’s fair value less
wajar aset atau Unit Penghasil Kas (UPK) dikurangi costs to sell and its value in use, and is determined
biaya untuk menjual dengan nilai pakainya, kecuali for an individual asset, unless the asset does not
aset tersebut tidak menghasilkan arus kas masuk generate cash inflows that are largely independent of
yang sebagian besar independen dari aset atau those from other assets or a group of assets. Where
kelompok aset lain. Jika nilai tercatat aset lebih the carrying amount of an asset exceeds its
besar daripada nilai terpulihkannya, maka aset recoverable amount, the asset is considered
tersebut mengalami penurunan nilai dan nilai tercatat impaired and is written down to its recoverable
aset diturunkan menjadi sebesar nilai amount. Impairment losses of continuing operations
terpulihkannya. Rugi penurunan nilai dari operasi are recognized in the consolidated statement of profit
yang dilanjutkan diakui pada laporan laba rugi dan or loss and other comprehensive income as
penghasilan komprehensif lain konsolidasian impairment losses.
sebagai rugi penurunan nilai.
Dalam menghitung nilai pakai, estimasi arus kas In assessing the value in use (VIU), the estimated
masa depan bersih didiskontokan ke nilai kini net future cash flows are discounted to their present
dengan menggunakan tingkat diskonto sebelum value using a pre-tax discount rate that reflects
pajak yang menggambarkan penilaian pasar terkini current market assessments of the time value of
atas nilai waktu dari uang dan risiko spesifik dari money and the risks specific to the asset. In
aset. Dalam menentukan nilai wajar dikurangi biaya determining fair value less costs to sell, recent
untuk menjual, digunakan harga penawaran pasar market transactions are taken into account, if
terakhir, jika tersedia. Jika tidak terdapat transaksi available. If no such transactions can be identified,
tersebut, Grup menggunakan model penilaian yang an appropriate valuation model is used to determine
sesuai untuk menentukan nilai wajar aset. the fair value of the assets. These calculations are
Perhitungan-perhitungan ini dikuatkan oleh penilaian corroborated by valuation multiples or other available
berganda atau indikasi nilai wajar yang tersedia. fair value indicators.
30
Page 35
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
i. Penurunan Nilai Aset Non-keuangan (lanjutan) i. Impairment of Non-financial Assets (continued)
Penilaian dilakukan pada akhir setiap periode An assessment is made at each annual reporting
pelaporan tahunan apakah terdapat indikasi bahwa period as to whether there is any indication that
rugi penurunan nilai yang telah diakui dalam periode previously recognized impairment losses recognized
sebelumnya untuk aset mungkin tidak ada lagi atau for an asset may no longer exist or may have
mungkin telah menurun. Jika indikasi dimaksud decreased. If such indication exists, the recoverable
ditemukan, maka entitas mengestimasi jumlah amount is estimated.
terpulihkan aset tersebut.
Kerugian penurunan nilai yang telah diakui dalam A previously recognized impairment loss for an asset
periode sebelumnya untuk dibalik hanya jika is reversed only if there has been a change in the
terdapat perubahan asumsi-asumsi yang digunakan assumptions used to determine the asset’s
untuk menentukan jumlah terpulihkan aset tersebut recoverable amount since the last impairment loss
sejak rugi penurunan nilai terakhir diakui. Dalam hal was recognized. If that is the case, the carrying
ini, jumlah tercatat aset dinaikkan ke jumlah amount of the asset is increased to its recoverable
terpulihkannya. Pembalikan tersebut dibatasi amount. The reversal is limited so that the carrying
sehingga jumlah tercatat aset tidak melebihi jumlah amount of the asset does not exceed its recoverable
terpulihkannya maupun jumlah tercatat, neto setelah amount, nor exceeds the carrying amount that would
penyusutan, seandainya tidak ada rugi penurunan have been determined, net of depreciation, had no
nilai yang telah diakui untuk aset tersebut pada impairment loss been recognized for the asset in
tahun sebelumnya. Pembalikan rugi penurunan nilai prior years. Reversal of an impairment loss is
diakui dalam laporan laba rugi dan penghasilan recognized in the consolidated statement of profit or
komprehensif lain konsolidasian. Setelah pembalikan loss and other comprehensive income. After such a
tersebut, penyusutan aset tersebut disesuaikan di reversal, the depreciation charged on the said asset
periode mendatang untuk mengalokasikan jumlah is adjusted in future periods to allocate the asset’s
tercatat aset yang direvisi, dikurangi nilai sisanya, revised carrying amount, less any residual value, on
dengan dasar yang sistematis selama sisa umur a systematic basis over its remaining useful life.
manfaatnya.
j. Aset Takberwujud j. Intangible Assets
Aset takberwujud diukur sebesar nilai perolehan Intangible assets are measured on initial recognition
pada pengakuan awal. Setelah pengakuan awal, at cost. Following initial recognition, intangible assets
aset takberwujud dicatat pada nilai perolehan are carried at cost less any accumulated
dikurangi akumulasi amortisasi dan akumulasi rugi amortization and any accumulated impairment
penurunan nilai. Umur manfaat aset takberwujud losses. The useful life of intangible assets is
dinilai apakah terbatas atau tidak terbatas. assessed to be either finite or indefinite.
Aset takberwujud yang dihasilkan secara internal, Internally generated intangible assets, excluding
selain biaya pengembangan yang dikapitalisasi, capitalized development costs, are not capitalized
tidak dikapitalisasi dan pengeluaran tercermin dalam and expenditure is reflected in profit or loss in the
laporan laba rugi pada tahun di mana pengeluaran year in which the expenditure is incurred.
tersebut terjadi.
Aset takberwujud dengan umur terbatas, yang Intangible assets with finite life, which is comprised
berupa perangkat lunak, hak paten, dan penelitian of software, patents and research and development,
dan pengembangan, diamortisasi dengan is amortized using the straight-line method over the
menggunakan metode garis lurus selama umur economic useful life and assessed for impairment
manfaat ekonomi dan dievaluasi apabila terdapat whenever there is an indication that the intangible
indikator adanya penurunan nilai untuk aset assets may be impaired. The amortization period and
takberwujud. Periode dan metode amortisasi untuk the amortization method for intangible assets with
aset takberwujud dengan umur terbatas ditelaah finite life are reviewed at least at each financial year
setidaknya setiap akhir tahun keuangan. end.
Estimasi umur manfaat aset takberwujud Grup The estimated useful life of the Group’s intangible
adalah sebagai berikut: assets are as follows:
Tahun/
Year
Perangkat lunak 4 Software
Hak paten 20 Patent
Hak cipta 20 Copyright
31
Page 36
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
j. Aset Takberwujud (lanjutan) j. Intangible Assets (continued)
Perubahan pada perkiraan umur manfaat atau Changes in the expected useful life or the expected
perkiraan pola konsumsi manfaat ekonomi terjadi pattern of consumption of future economic benefits
pada aset tersebut dicatat dengan mengubah embodied in the intangible assets are accounted for
periode amortisasi atau metode, yang sesuai, dan by changing the amortization period or method, as
diperlakukan sebagai perubahan estimasi akuntansi. appropriate, and are treated as changes in
Beban amortisasi aset takberwujud dengan masa accounting estimates. The amortization of intangible
manfaat terbatas diakui dalam laporan laba rugi assets with finite life is recognized in profit or loss
dalam kategori biaya yang konsisten dengan fungsi under expense categories that are consistent with
dari aset takberwujud. the functions of the impaired intangible assets.
Keuntungan atau kerugian yang timbul dari Gains or losses arising from derecognition of
penghentian pengakuan aset takberwujud diukur intangible assets are measured as the difference
sebagai selisih antara hasil pelepasan neto dan nilai between the net disposal proceeds and the net book
tercatat aset dan diakui dalam laporan laba rugi value of the intangible assets and are recognized in
pada saat aset tersebut dihentikan pengakuannya. profit or loss when the intangible assets are
derecognized.
Suatu aset takberwujud dihentikan pengakuannya Gains or losses arising from derecognition of An
saat pelepasan, atau ketika tidak terdapat ekspektasi intangible asset is derecognized on disposal, or
manfaat ekonomi masa depan dari penggunaan atau when no future economic benefits are expected from
pelepasan. Keuntungan atau kerugian yang timbul use or disposal. Gains or losses arising from
dari penghentian pengakuan aset takberwujud derecognition of an intangible asset are measured as
ditentukan sebagai selisih antara hasil neto the difference between the net disposal proceeds
pelepasan dan jumlah tercatat aset dan diakui dalam and the carrying amount of the asset and are
laporan laba rugi ketika aset tersebut dihentikan recognized in profit or loss when the asset is
pengakuannya. derecognized.
k. Imbalan Kerja Karyawan k. Employee Benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek adalah imbalan kerja Short-term employee benefits are employee benefits
yang jatuh tempo dalam jangka waktu 12 bulan which are due for payment within 12 months after the
setelah akhir periode pelaporan dan diakui pada saat reporting period and recognized when the
pekerja telah memberikan jasa kerjanya. Kewajiban employees have rendered this related service.
diakui ketika karyawan memberikan jasa kepada Liabilities are recognized when the employee
Grup di mana semua perubahan pada nilai bawaan renders services to the Group where all changes in
dari kewajiban diakui pada laba rugi konsolidasian. the carrying amount of the liabilities are recognized
in consolidated profit or loss.
Manfaat imbalan pasti Defined benefits plan
Pada bulan April 2022, DSAK-IAI menerbitkan materi In April 2022, DSAK-IAI issued an explanatory
penjelasan melalui siaran pers atas persyaratan material through a press release regarding attribution
pengatribusian imbalan pada periode jasa sesuai of benefits to periods of service in accordance with
PSAK 24: Imbalan Kerja yang diadopsi dari IAS 19: PSAK 24: Imbalan Kerja which was adopted from
Employee Benefits. Materi penjelasan tersebut IAS 19: Employee Benefits. The explanatory material
menyampaikan informasi bahwa pola fakta umum conveyed the information that the fact pattern of the
dari program pensiun berbasis Undang-undang pension program based on the Labor Law currently
Ketenagakerjaan yang berlaku di Indonesia saat ini enacted in Indonesia is similar to those responded
memiliki pola fakta serupa dengan yang ditanggapi and concluded in the IFRS Interpretation Committee
dan disimpulkan dalam IFRS Interpretation (“IFRIC”) Agenda Decision Attributing Benefit to
Committee (“IFRIC”) Agenda Decision Attributing Periods of Service (IAS 19).
Benefit to Periods of Service (IAS 19).
Grup telah menerapkan materi penjelasan tersebut The Group has implemented the said explanatory
dan, dengan demikian, mengubah kebijakan material and accordingly, changed its accounting
akuntansi mengenai atribusi imbalan kerja pada policy regarding attribution of benefits to periods of
periode jasa. Penerapan ini tidak berdampak service. The implementation has no material impact
material terhadap jumlah yang dilaporkan pada on the amounts reported for the previous financial
periode keuangan sebelumnya. periods.
32
Page 37
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
k. Imbalan Kerja Karyawan (lanjutan) k. Employee Benefits (continued)
Grup mengakui kewajiban imbalan kerja yang tidak The Group recognized unfunded employee benefits
didanai sesuai dengan Peraturan Pemerintah No. 35 liability in accordance with Government Regulation
Tahun 2021 (PP 35/2021) yang menerapkan Number 35 Year 2021 (PP 35/2021) that implement
pengaturan Peraturan Pemerintah Pengganti the provisions of Government Regulation in Lieu of
Undang-Undang (Perppu) No. 2/2022 tentang Cipta Law (“Perppu”) No. 2/2022 on Job Creation in 2022
Kerja pada tahun 2022 dan Undang-undang and Law No. 11/2020 on Job Creation in 2021.
No. 11/2020 tentang Cipta Kerja pada tahun 2021.
Beban pensiun dalam program manfaat imbalan Pension costs under the Group’s defined benefits
pasti Grup ditentukan melalui perhitungan aktuaria plan are determined by periodic actuarial calculation
secara periodik dengan menggunakan metode using the projected-unit-credit method and applying
projected-unit credit dan menerapkan asumsi atas the assumptions on discount rate, salary increase
tingkat diskonto, tingkat kenaikan gaji, usia pensiun rate, normal retirement age, mortality rate, disability
normal, tingkat mortalitas, tingkat cacat, dan tingkat rate, and resignation rate.
pengunduran diri.
Pengukuran kembali, terdiri dari keuntungan dan Remeasurement, comprising actuarial gains and
kerugian aktuarial, dampak perubahan pada dampak losses, the effect of the changes to the asset ceiling
batas atas aset (jika ada) dan dari imbal hasil atas (if applicable) and the return on plan assets
aset program (tidak termasuk bunga), yang (excluding interest), is reflected immediately in the
tercermin langsung dalam laporan posisi keuangan consolidated statement of financial position with a
konsolidasian yang dibebankan atau dikreditkan charge or credit recognized in other comprehensive
kepenghasilan diakui dalam penghasilan income in the period in which they occur in order for
komprehensif lain pada periode terjadinya untuk the net pension asset or liability recognized in the
mencerminkan aset atau liabilitas pension neto yang consolidated statement of financial position to reflect
diakui pada laporan keuangan konsolidasian untuk the full value of the plan deficit and surplus.
mencerminkan nilai penuh dari defisit dan surplus Remeasurement recognized in other comprehensive
program. Pengukuran kembali diakui dalam income is reflected immediately in retained earnings
penghasilan komprehensif lain tercermin segera and will not be reclassified to profit or loss.
dalam saldo laba dan tidak akan direklasifikasi ke
laba rugi.
Seluruh biaya jasa lalu diakui pada saat yang lebih All past service costs are recognized at the earlier of
dulu antara ketika amendemen/kurtailmen terjadi when the amendment or curtailment occurs and
atau ketika biaya restrukturisasi atau pemutusan when the related restructuring or termination costs
hubungan kerja diakui. are recognized.
Bunga neto dihitung dengan menggunakan tingkat Net interest is calculated by applying the discount
diskonto terhadap liabilitas atau aset imbalan pasti rate to the net defined benefits liability or asset.
neto. Imbalan kerja karyawan dikategorikan sebagai Employee benefits are categorized as follows:
berikut:
• Biaya jasa (termasuk biaya jasa kini, biaya jasa • Service costs (including current service costs,
lalu serta keuntungan dan kerugian kurtailmen past service costs, as well as gains and losses
dan penyelesaian) on curtailments and settlements)
• Beban atau pendapatan bunga neto • Net interest expense or income
• Pengukuran kembali • Remeasurement
Beban atau pendapatan bunga neto dan biaya jasa Net interest expense or income, and service costs
lalu diakui pada laba rugi. Keuntungan dan kerugian are recognized in profit or loss. Curtailment gains
kurtaimen dicatat sebagai biaya jasa lalu. and losses are accounted for as past service cost.
33
Page 38
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
l. Sewa l. Leases
Sebagai penyewa As lessee
Grup menilai apakah sebuah kontrak mengandung The Group assesses whether a contract is or
sewa, pada tanggal insepsi kontrak. Grup mengakui contains a lease, at the inception of the contract. The
aset hak-guna dan liabilitas sewa terkait sehubungan Group recognizes a right-of-use asset and a
dengan seluruh kesepakatan sewa di mana Grup corresponding lease liability with respect to all lease
merupakan penyewa, kecuali untuk sewa jangka arrangements in which it is the lessee, except for
pendek (yang didefinisikan sebagai sewa yang short-term leases (defined as leases with a lease
memiliki masa sewa 12 bulan atau kurang) dan sewa term of 12 months or less) and leases of low value
yang aset pendasarnya bernilai rendah. Untuk sewa- assets. For these leases, the Group recognizes the
sewa tersebut, Grup mengakui pembayaran sewa lease payments as an operating expense on a
sebagai beban operasi secara garis lurus selama straight-line basis over the term of the lease unless
masa sewa kecuali dasar sistematis lainnya lebih another systematic basis is more representative of
merepresentasikan pola konsumsi manfaat penyewa the time pattern in which economic benefits from the
dari aset sewa. leased assets are consumed.
Liabilitas sewa awalnya diukur pada nilai kini The lease liability is initially measured at the present
pembayaran sewa masa depan yang belum value of the lease payments that are not paid at the
dibayarkan pada tanggal permulaan, yang commencement date, discounted by using the rate
didiskontokan menggunakan suku bunga implisit implicit in the lease. If this rate cannot be readily
dalam sewa. Jika suku bunga ini tidak dapat determined, the Group uses the incremental
ditentukan, Grup menggunakan suku bunga borrowing rate specific to the lessee.
pinjaman inkremental khusus untuk penyewa.
Pembayaran sewa yang diperhitungkan dalam Lease payments included in the measurement of the
pengukuran liabilitas sewa terdiri atas: lease liability comprise:
• pembayaran tetap (termasuk pembayaran tetap • fixed lease payments (including in-substance
secara-substansi), dikurangi insentif sewa; fixed payments), less any lease incentives;
• pembayaran sewa variabel yang bergantung • variable lease payments that depend on an index
pada indeks atau suku bunga yang pada or rate, initially measured using the index or rate
awalnya diukur dengan menggunakan indeks at the commencement date;
atau suku bunga pada tanggal permulaan;
• jumlah yang diperkirakan akan dibayarkan oleh • the amount expected to be payable by the lessee
penyewa dalam jaminan nilai residual; under residual value guarantees;
• harga eksekusi opsi beli jika penyewa cukup • the exercise price of purchase options, if the
pasti untuk mengeksekusi opsi tersebut; dan lessee is reasonably certain to exercise the
options; and
• pembayaran penalti karena penghentian sewa, • payments of penalties for terminating the lease, if
jika masa sewa merefleksikan penyewa the lease term reflects the exercise of an option to
mengeksekusi opsi untuk menghentikan sewa. terminate the lease.
Liabilitas sewa disajikan sebagai pos terpisah dalam The lease liability is presented as a separate line in
laporan posisi keuangan konsolidasian. the consolidated statement of financial position.
Liabilitas sewa selanjutnya diukur dengan The lease liability is subsequently measured by
meningkatkan jumlah tercatat untuk mereflesikan increasing the carrying amount to reflect the interest
bunga atas liabilitas sewa (menggunakan metode on the lease liability (using the effective interest
suku bunga efektif) dan dengan mengurangi jumlah method) and by reducing the carrying amount to
tercatat untuk merefleksikan sewa yang telah reflect the lease payments made.
dibayar.
Selain itu, aset hak-guna juga disesuaikan untuk In addition, the right-of-use assets are also adjusted
pengukuran kembali liabilitas sewa tertentu. Aset for certain remeasurement of the lease liabilities. The
hak-guna disajikan sebagai pos terpisah di laporan right-of-use assets are presented as a separate line
posisi keuangan konsolidasian. item in the consolidated statement of financial
position.
34
Page 39
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
l. Sewa (lanjutan) l. Leases (continued)
Sebagai penyewa (lanjutan) As lessee (continued)
Setiap pembayaran sewa dialokasikan antara Each lease payment is allocated between the liability
liabilitas dan biaya keuangan. Biaya keuangan and finance cost. The finance cost is charged to
dibebankan pada laba rugi konsolidasian selama consolidated profit or loss over the lease period so
periode sewa sehingga menghasilkan tingkat suku as to produce a constant periodic rate of interest on
bunga periodik yang konstan atas saldo liabilitas the remaining balance of the liability for each period.
untuk setiap periode.
Grup mengukur kembali liabilitas sewa (dan The Group remeasures the lease liability (and makes
melakukan penyesuaian terkait terhadap aset hak- a corresponding adjustment to the related right-of-
guna) jika: use assets) whenever:
• terdapat perubahan dalam masa sewa atau • the lease term has changed or there is a change
perubahan dalam penilaian atas eksekusi opsi in the assessment of the exercise of a purchase
pembelian, di mana liabilitas sewa diukur option, in which case the lease liability is
dengan mendiskontokan pembayaran sewa remeasured by discounting the revised lease
revisian menggunakan tingkat diskonto revisian; payments using a revised discount rate;
• terdapat perubahan sewa masa depan sebagai • the lease payments change due to changes in an
akibat dari perubahan indeks atau perubahan index or rate or a change in expected payment
perkiraan pembayaran berdasarkan nilai residual under a guaranteed residual value, in which
jaminan di mana liabilitas sewa diukur kembali cases the lease liability is remeasured by
dengan mendiskontokan pembayaran sewa discounting the revised lease payments using the
revisian menggunakan tingkat diskonto awal initial discount rate (unless the lease payments
(kecuali jika pembayaran sewa berubah karena change is due to a change in a floating interest
perubahan suku bunga mengambang, di mana rate, in which case a revised discount rate is
tingkat diskonto revisian digunakan); atau used); or
• kontrak sewa dimodifikasi dan modifikasi sewa • a lease contract is modified and the lease
tidak dicatat sebagai sewa terpisah, di mana modification is not accounted for as a separate
liabilitas sewa diukur dengan mendiskontokan lease, in which case the lease liability is
pembayaran sewa revisian menggunakan tingkat remeasured by discounting the revised lease
diskonto revisian. payments using a revised discount rate.
Aset hak-guna terdiri dari pengukuran awal atas The right-of-use assets comprise the initial
liabilitas sewa, pembayaran sewa yang dilakukan measurements of the corresponding lease liability,
pada saat atau sebelum permulaan sewa dan biaya lease payments made at or before the
langsung awal. Aset hak-guna selanjutnya diukur commencement date and any initial direct costs.
sebesar biaya dikurangi akumulasi penyusutan dan They are subsequently measured at cost less
kerugian penurunan nilai. accumulated depreciation and impairment losses.
Jika Grup dibebankan kewajiban atas biaya Whenever the Group incurs an obligation for costs to
membongkar dan memindahkan aset sewa, dismantle and remove a leased asset, restore the
merestorasi tempat di mana aset berada atau site on which it is located or restore the underlying
merestorasi aset pendasar ke kondisi yang assets to the conditions required by the terms and
disyaratkan oleh syarat dan ketentuan sewa, provisi conditions of the lease, a provision is recognized and
diakui dan diukur sesuai PSAK 57. Biaya tersebut measured under PSAK 57. The costs are included in
diperhitungkan dalam aset hak-guna terkait, kecuali the related right-of-use asset, unless those costs are
jika biaya tersebut terjadi untuk memproduksi incurred to produce inventories.
persediaan.
Aset hak guna disusutkan secara garis lurus selama Right-of-use assets are depreciated on a straight-line
jangka waktu sewa yang lebih pendek dan estimasi basis over the shorter of the lease term and the
masa manfaat aset, sebagai berikut: estimated useful lives of the assets, as follows:
Tahun/ Years
Bangunan 3-5 Buildings
35
Page 40
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
l. Sewa (lanjutan) l. Leases (continued)
Sebagai penyewa (lanjutan) As lessee (continued)
Jika sewa mengalihkan kepemilikan aset pendasar If a lease transfers ownership of the underlying
atau jika biaya perolehan aset hak guna assets or the cost of the right-of-use assets reflects
merefleksikan Grup akan mengeksekusi opsi beli, that of the Group expects to exercise a purchase
aset hak guna disusutkan selama masa manfaat option, the related right-of-use asset is depreciated
aset pendasar. Penyusutan dimulai pada tanggal over the useful life of the underlying assets. The
permulaan sewa. depreciation starts at the commencement date of the
lease.
Grup menerapkan PSAK 48 untuk menentukan The Group applies PSAK 48 to determine whether a
apakah aset hak guna mengalami penurunan nilai right-of-use asset is impaired and accounts for any
dan mencatat kerugian penurunan nilai yang identified impairment loss as described in the
teridentifikasi sebagaimana dijelaskan dalam impairment of non-financial assets policy.
kebijakan aset penurunan nilai aset non-keuangan.
Sewa variabel yang tidak bergantung pada indeks Variable rents that do not depend on an index or rate
atau suku bunga tidak diperhitungkan dalam are not included in the measurements of the lease
pengukuran liabilitas sewa dan aset hak guna. liability and the right-of-use asset. The related
Pembayaran terkait diakui sebagai beban dalam payments are recognized as an expense in the
periode di mana peristiwa atau kondisi yang memicu period in which the event or condition that triggers
pembayaran tersebut terjadi dan dicatat dalam pos those payments occur and are included in the
"Beban umum dan administrasi" dalam laporan laba "General and administrative expenses" in the
rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and other
konsolidasian. comprehensive income.
Sebagai cara praktis, PSAK 73 mengijinkan As a practical expedient, PSAK 73 permits a lessee
penyewa untuk memisahkan komponen non-sewa, not to separate non-lease components, and instead
dan mencatat masing-masing komponen sewa dan account for any lease and associated non-lease
komponen non-sewa sebagai kesepakatan sewa components as a single arrangement. The Group
tunggal. Grup tidak menggunakan cara praktis ini. has not used this practical expedient. For contracts
Untuk kontrak yang memiliki komponen sewa dan that contain a lease component and one or more
satu atau lebih sewa tambahan atau komponen non- additional lease or non-lease components, the Group
sewa, Grup mengalokasikan imbalan dalam kontrak allocates the consideration in the contract to each
ke setiap komponen sewa dengan dasar harga jual lease component on the basis of the relative stand-
relatif berdiri sendiri dari komponen sewa dan jumlah alone price of the lease component and the
agregat masing-masing dari komponen non-sewa. aggregate stand-alone price of the non-lease
components.
m. Pengakuan Pendapatan dan Beban m. Revenue and Expense Recognition
Pendapatan diukur berdasarkan imbalan yang Grup Revenue is measured based on the consideration to
perkirakan menjadi haknya dalam kontrak dengan which the Group expects to be entitled in a contract
pelanggan dan tidak termasuk jumlah yang ditagih with a customer and excludes amounts collected on
atas nama pihak ketiga. Grup mengakui pendapatan behalf of third parties. The Group recognizes
ketika mengalihkan pengendalian barang atau jasa revenue when it transfers control of a product or
kepada pelanggan. service to a customer.
Penjualan macam-macam barang dan produk digital Good sales and digital product via Interactive
via platform interaktif Platform
Pendapatan atas penjualan macam-macam barang Revenues from sale of goods sales via Interactive
via platform interaktif, yang dilakukan melalui platform, which are carried out through the Group's
platform produk digital Grup, diakui pada saat digital product platform, are recognized when control
pengendalian telah dialihkan kepada pelanggan. have been transferred to the customer.
36
Page 41
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
m. Pengakuan Pendapatan dan Beban (lanjutan) m. Revenue and Expense Recognition (continued)
Pengembangan aplikasi perangkat lunak dan Development of software application and brand and
konsultasi merek dan IT IT consulting
Pendapatan yang berasal dari jasa pengembangan Revenues from service of development of software
aplikasi perangkat lunak dan konsultasi merek dan application and brand and IT consulting are
IT diakui saat jasa diberikan kepada pelanggan atau recognized when the services are rendered to
mengacu pada penyelesaian tahapan pengerjaan customer or based on the completion of work stages
yang dilengkapi dengan Berita Acara Serah Terima which is supported with the Minutes of Handover that
yang sudah ditandatangani oleh kedua belah pihak. has been signed by both parties.
Promosi dan iklan via platform interaktif Promotion and advertising via Interactive platform
Kriteria spesifik harus dipenuhi untuk pendapatan Specific criteria must be met for promotion and
jasa promosi dan iklan via platform interaktif. advertising via Interactive platform fees. Revenues
Pendapatan dari jasa promosi dan iklan via platform from promotion and advertising via Interactive
interaktif yang timbul dari penyediaan perangkat platform arise from providing a digital service
sistem pengelolaan layanan digital diakui pada saat management system are recognized when significant
risiko dan manfaat signifikan telah dialihkan ke risks and rewards have been transferred to the
pelanggan. customers.
Komisi transaksi via platform interaktif Transaction commission via Interactive platform
Pendapatan komisi transaksi via platform interaktif Revenues from transaction commission via platform
diakui selama periode kontrak dan pada saat jasa are recognized during the term of the contract when
telah diberikan kepada pelanggan. services are rendered to customers.
Kontrak liabilitas Contract liabilities
Kontrak liabilitas diakui jika pembayaran diterima A contract liability is recognized if a payment is
atau pembayaran jatuh tempo (mana yang lebih received or a payment is due (whichever is earlier)
awal) dari pelanggan sebelum Grup mengalihkan from a customer before the Group transfers the
barang atau jasa terkait. Kontrak liabilitas diakui related goods or services. Contract liabilities are
sebagai pendapatan ketika Grup memenuhi kontrak recognized as revenue when the Group performs
tersebut (yaitu, mengalihkan kendali atas barang dan under the contract (i.e., transfers control of the
jasa terkait kepada pelanggan). Kontrak liabilitas related goods or services to the customer). Contract
disajikan dalam “Deposit dari pelanggan” pada liabilities are presented under “Deposit from
laporan keuangan konsolidasian. customers” in the consolidated statement of financial
position.
Pendapatan keuangan Finance income
Pendapatan keuangan yang timbul dari kas di bank Finance income arising from cash in banks and cash
dan setara kas, serta setara kas yang dibatasi equivalents, and restricted cash equivalents owned
penggunaannya yang dimiliki oleh Grup diakui pada by the Group and are recognized when earned.
saat diperoleh.
Beban Expenses
Beban diakui pada saat terjadinya (dasar akrual). Expenses are recognized when incurred (accrual
basis).
n. Pajak Penghasilan n. Income Taxes
Beban pajak terdiri dari pajak kini dan tangguhan. Income tax expense comprises current and deferred
Beban pajak diakui dalam laba atau rugi kecuali tax. Income tax expense is recognized profit or loss
untuk transaksi yang berhubungan dengan transaksi except to the extent that it relates to items
diakui di luar laba rugi, sebagai penghasilan recognized outside of profit or loss, either in other
komprehensif lainnya atau langsung ke ekuitas. comprehensive income or directly in equity.
37
Page 42
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
n. Pajak Penghasilan (lanjutan) n. Income Taxes (continued)
Pajak Kini Current Tax
Beban pajak kini dihitung dengan menggunakan tarif Current tax expense is calculated using tax rates that
pajak yang berlaku pada tanggal pelaporan have been enacted or substantively enacted at the
keuangan, dan ditetapkan berdasarkan taksiran laba reporting date, and is provided based on the
kena pajak tahun berjalan. Manajemen secara estimated taxable income for the year. Management
periodik mengevaluasi posisi yang dilaporkan di periodically evaluates positions taken in tax returns
Surat Pemberitahuan Tahunan (SPT) sehubungan with respect to situations in which applicable tax
dengan situasi di mana aturan pajak yang berlaku regulation is subject to interpretation. It establishes
membutuhkan interpretasi. Jika perlu, manajemen provision where appropriate on the basis of amounts
menentukan provisi berdasarkan jumlah yang expected to be paid to the tax authorities.
diharapkan akan dibayar kepada otoritas pajak.
Berdasarkan Pasal 31E Undang-Undang No. 36 Based on Article 31E of Law No. 36 of 2008, resident
Tahun 2008, wajib pajak badan dalam negeri corporate taxpayers with a gross revenue up to
dengan peredaran bruto sampai dengan Rp50,000,000,000 are granted a facility in the form
Rp50.000.000.000 mendapat fasilitas berupa of rate reduction at 50% of the tax rate imposed on
pengurangan tarif pajak sebesar 50% yang taxable income from the part of the gross revenue up
dikenakan atas penghasilan kena pajak dari bagian to Rp4,800,000,000.
peredaran bruto sampai dengan Rp4.800.000.000.
Kekurangan atau kelebihan pembayaran pajak Underpayment or overpayment of corporate income
badan dicatat sebagai bagian dari beban pajak kini tax are presented as part of current tax expense in
dalam laporan laba rugi dan penghasilan the consolidated statement of profit or loss and other
komprehensif lain konsolidasian. comprehensive income.
Koreksi terhadap liabilitas perpajakan diakui pada Amendments to tax obligations are recorded when a
saat surat ketetapan pajak diterima. Jika Grup tax assessment letter is received. If the Group files
mengajukan keberatan, Grup mempertimbangkan an appeal, the Group considers whether it is
apakah besar kemungkinan otoritas pajak akan probable that a taxation authority will accept the
menerima keberatan tersebut dan merefleksikan appeal and reflect its effect on the Group’s tax
dampaknya terhadap liabilitas perpajakan Grup. obligations.
Pajak Final Final Tax
Pada tanggal 12 Juni 2013, Presiden Republik On June 12, 2013, the President of the Republic of
Indonesia dan Menteri Hukum dan Hak Asasi Indonesia and the Minister of Law and Human Rights
Manusia menandatangani Peraturan Pemerintah signed Government Regulation of the Republic of
Republik Indonesia No. 46 Tahun 2013 tentang Indonesia No. 46 of 2013 concerning "Income Taxes
“Pajak Penghasilan Atas Penghasilan Dari Usaha on Income from Businesses Received or Received
Yang Diterima Atau Diterima Wajib Pajak Yang by Taxpayers with Certain Gross Circulation".
Memiliki Peredaran Bruto Tertentu”. Peraturan ini This regulation regulates, starting July 1, 2013,
mengatur, sejak tanggal 1 Juli 2013 Wajib Pajak taxpayers who have a gross circulation below
yang memiliki peredaran bruto di bawah Rp4,800,000,000 is subject to a final tax rate of 1%.
Rp4.800.000.000 dikenakan tarif pajak final sebesar
1%.
Pada tanggal 22 Juni 2018, Presiden Republik On June 22, 2018, the President of the Republic of
Indonesia dan Menteri Hukum dan Hak Asasi Indonesia and the Minister of Law and Human Rights
Manusia menandatangani Peraturan Pemerintah signed the Republic of Indonesia Government
Republik Indonesia No. 23 Tahun 2018 tentang Regulation No. 23 of 2018 concerning "Income Tax
“Pajak Penghasilan Atas Penghasilan Dari Usaha on Income from Businesses Received or Received
Yang Diterima Atau Diterima Wajib Pajak Yang by Taxpayers who have a Specific Gross
Memiliki Peredaran Bruto Tertentu”. Peraturan ini Distribution". This regulation regulates, starting
mengatur, sejak tanggal 1 Juli 2018 Wajib Pajak July 1, 2018, taxpayers who have a gross circulation
yang memiliki peredaran bruto di bawah below Rp4,800,000,000 is subject to a final tax rate
Rp4.800.000.000 dikenakan tarif pajak final sebesar of 0.5%.
0,5%.
38
Page 43
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
n. Pajak Penghasilan (lanjutan) n. Income Taxes (continued)
Pajak Final (lanjutan) Final Tax (continued)
Pajak final tidak termasuk dalam lingkup yang diatur Final tax is scoped out from PSAK 46, “Income Tax”.
oleh PSAK 46, “Pajak Penghasilan”.
Pendapatan yang telah dikenai pajak penghasilan Income subject to final income tax is not to be
final tidak lagi dilaporkan sebagai pendapatan kena reported as taxable income and all expenses related
pajak, dan semua beban sehubungan dengan to income subject to final income tax are not
pendapatan yang telah dikenai pajak penghasilan deductible. However, such income and expenses are
final tidak boleh dikurangkan. Di lain pihak, baik included in the profit and loss calculation for
pendapatan maupun beban tersebut dipakai dalam accounting purposes. Accordingly, no temporary
perhitungan laba rugi menurut akuntansi. Oleh difference, deferred tax asset and liability are
karena itu, tidak terdapat perbedaan temporer recognized.
sehingga tidak diakui adanya aset atau liabilitas
pajak tangguhan.
Apabila nilai tercatat aset atau liabilitas yang If the recorded value of an asset or liability related to
berhubungan dengan pajak penghasilan final final income tax differs from its taxable base, the
berbeda dari dasar pengenaan pajaknya, maka difference is not recognized as deferred tax asset or
perbedaan tersebut tidak diakui sebagai aset atau deferred tax liability.
liabilitas pajak tangguhan.
Beban pajak atas pendapatan yang dikenai pajak The current tax expense on income subject to final
penghasilan final diakui secara proporsional dengan income tax is recognized in proportion to the total
jumlah pendapatan menurut akuntansi yang diakui income recognized during the year for accounting
pada tahun berjalan. Selisih antara jumlah pajak purposes. The difference between the amount of
penghasilan final terutang dengan jumlah yang final income tax payable and the amount charged as
dibebankan sebagai beban pajak pada laba rugi tax expense in the profit or loss is recognized either
diakui sebagai pajak dibayar di muka atau utang as prepaid taxes and taxes payable, accordingly.
pajak.
Pajak Tangguhan Deferred Tax
Pajak tangguhan diukur dengan metode liabilitas Deferred tax is provided using the liability method on
atas beda waktu pada tanggal pelaporan antara temporary differences at the reporting date between
dasar pengenaan pajak untuk aset dan liabilitas the tax bases of assets and liabilities and their
dengan nilai tercatatnya untuk tujuan pelaporan carrying amounts for financial reporting purposes.
keuangan. Liabilitas pajak tangguhan diakui untuk Deferred tax liabilities are recognized for all taxable
semua perbedaan temporer kena pajak dengan temporary differences with certain exceptions.
beberapa pengecualian. Aset pajak tangguhan Deferred tax assets are recognized for deductible
diakui untuk perbedaan temporer yang boleh temporary differences and tax losses carryforward to
dikurangkan dan rugi fiskal apabila terdapat the extent that it is probable that taxable income will
kemungkinan besar bahwa jumlah laba kena pajak be available in future years against which the
pada masa mendatang akan memadai untuk deductible temporary differences and tax losses
mengkompensasi perbedaan temporer dan rugi carryforward can be utilized.
fiskal.
Jumlah tercatat aset pajak tangguhan dikaji ulang The carrying amount of a deferred tax asset is
pada akhir periode pelaporan, dan mengurangi reviewed at each reporting date and reduced to the
jumlah tercatat jika kemungkinan besar laba kena extent that it is no longer probable that sufficient
pajak tidak lagi tersedia dalam jumlah yang memadai taxable income will be available to allow all or part of
untuk mengkompensasi sebagian atau seluruh aset the benefit of that deferred tax asset to be utilized.
pajak tangguhan. Aset pajak tangguhan yang belum Unrecognized deferred tax assets are reassessed at
diakui dinilai kembali pada setiap akhir periode each reporting date and are recognized to the extent
pelaporan dan diakui sepanjang kemungkinan besar that it has become probable that future taxable
laba kena pajak mendatang akan memungkinkan income will allow the deferred tax assets to be
aset pajak tangguhan tersedia untuk dipulihkan. recovered.
39
Page 44
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
n. Pajak Penghasilan (lanjutan) n. Income Taxes (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Aset dan liabilitas pajak tangguhan dihitung Deferred tax assets and liabilities are measured at
berdasarkan tarif yang akan dikenakan pada periode the tax rates that are expected to apply to the period
saat aset direalisasikan atau liabilitas tersebut when the asset is realized or the liability is settled,
diselesaikan, berdasarkan undang-undang pajak based on tax laws that have been enacted or
yang berlaku atau berlaku secara substantif pada substantively enacted at the end of reporting period.
akhir periode laporan keuangan. Pengaruh pajak The related tax effects of the provisions for and/or
terkait dengan penyisihan dan/atau pemulihan reversals of all temporary differences during the
semua perbedaan temporer selama tahun berjalan, year, including the effect of change in tax rates, are
termasuk pengaruh perubahan tarif pajak, credited or charged to current period operations,
dikreditkan atau dibebankan pada periode operasi except to the extent that they relate to items
berjalan, kecuali untuk transaksi - transaksi yang previously charged or credited to other
sebelumnya telah langsung dibebankan atau comprehensive income of directly in equity.
dikreditkan pada penghasilan komprehensif lainnya
atau langsung ke ekuitas.
Aset dan liabilitas pajak tangguhan disajikan secara Deferred tax assets and liabilities are offset when a
saling hapus saat hak yang dapat dipaksakan secara legally enforceable right exists to offset current tax
hukum ada untuk saling hapus aset pajak kini dan assets against current tax liabilities, or the deferred
liabilitas pajak kini, atau aset pajak tangguhan dan tax assets and the deferred tax liabilities relate to the
liabilitas pajak tangguhan berkaitan dengan entitas same taxable entity, or the Group intends to settle its
kena pajak yang sama, atau Grup bermaksud untuk current assets and liabilities on a net basis.
menyelesaikan aset dan liabilitas pajak kini dengan
dasar neto.
o. Instrumen Keuangan o. Financial Instruments
Grup mengklasifikasikan instrumen keuangan The Group classifies financial instruments into
menjadi aset keuangan dan liabilitas keuangan. financial assets and financial liabilities. A financial
Instrumen keuangan adalah setiap kontrak yang instrument is any contract that gives rise to a
menimbulkan aset keuangan pada satu entitas dan financial asset of one entity and a financial liability or
liabilitas keuangan atau instrumen ekuitas pada equity instrument of another entity.
entitas lain.
Klasifikasi Classification
i. Aset Keuangan i. Financial Assets
Aset keuangan diklasifikasikan pada saat Financial assets are classified, at initial
pengakuan awal dan selanjutnya diukur pada recognition, and subsequently measured at
biaya perolehan diamortisasi, nilai wajar melalui amortized cost, fair value through OCI (FVOCI),
PKL (FVOCI), dan nilai wajar melalui laba rugi and fair value through profit or loss (FVTPL).
(FVTPL).
Grup mengukur aset keuangan pada biaya The Group measures financial assets at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following conditions
berikut dipenuhi: are met:
• Aset keuangan dikelola dalam model bisnis • The financial assets is held within a
yang bertujuan untuk memiliki aset keuangan business model with the objective to hold
dalam rangka mendapatkan arus kas financial assets in order to collect
kontraktual; dan contractual cash flows; and
• Persyaratan kontraktual dari aset keuangan • The contractual terms of the financial assets
yang pada tanggal tertentu meningkatkan give rise on specified dates to cash flows
arus kas yang semata dari pembayaran that are solely payments of principal and
pokok dan bunga dari jumlah pokok terutang. interest on the principal amount outstanding.
40
Page 45
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
o. Instrumen Keuangan (lanjutan) o. Financial Instruments (continued)
Klasifikasi (lanjutan) Classification (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Agar dapat diklasifikasikan dan diukur pada In order for a financial asset to be classified and
biaya perolehan diamortisasi atau FVOCI, aset measured at amortized cost or FVOCI, it needs
keuangan harus memiliki arus kas yang semata to give rise to cash flows that are solely
dari pembayaran pokok dan bunga dari jumlah payments of principal and interest on the
pokok terutang. Pengujian ini dikenal sebagai principal amount outstanding. This assessment
solely payment of principal and interest (SPPI) is referred to as solely payments of principal and
testing dan dilakukan pada tingkat instrumen. interest (SPPI) testing and it is performed at
instrument level.
Model bisnis Grup dalam mengelola aset The Group’s business model for managing
keuangan mengacu kepada bagaimana Grup financial assets refers to how it manages its
mengelola aset keuangan untuk menghasilkan financial assets in order to generate cash flows.
arus kas. Model bisnis menentukan apakah The business model determines whether cash
arus kas akan dihasilkan dari memperoleh arus flows will result from collecting contractual cash
kas kontraktual, menjual aset keuangan atau flows, selling the financial assets, or both.
keduanya.
Aset keuangan Grup terdiri dari kas dan setara The Group’s financial assets consist of cash and
kas, piutang usaha - pihak ketiga, piutang lain- cash equivalents, trade receivables - third
lain - pihak ketiga dan pihak berelasi, dan aset parties, other receivables - third parties and
lain-lain yang diklasifikasikan sebagai aset related parties, and other assets which are
keuangan pada biaya perolehan diamortisasi. classified as financial assets at amortized cost.
Grup tidak memiliki aset keuangan yang diukur The Group has no financial assets measured at
pada nilai wajar melalui laba rugi dan fair value through profit or loss and other
penghasilan komprehensif lain. comprehensive income.
ii. Liabilitas Keuangan ii. Financial Liabilities
Grup mengklasifikasikan liabilitas keuangannya The Group classifies its financial liabilities as:
sebagai: (i) liabilitas keuangan diukur pada (i) financial liabilities at FVTPL or (ii) financial
FVTPL atau (ii) liabilitas keuangan diukur pada liabilities measured at amortized cost.
biaya perolehan diamortisasi.
Liabilitas keuangan Grup terdiri dari pinjaman The Group’s financial liabilities consist of loans
dari lembaga keuangan non-bank, utang usaha from non-bank financial institutions, trade
- pihak ketiga, utang lain-lain - pihak ketiga dan payables - third parties, other payables - third
pihak berelasi, beban akrual, liabilitas sewa, parties and related parties, accrued expenses,
dan utang pembiayaan yang diklasifikasikan lease liabilities, and financing payables which
sebagai liabilitas keuangan yang dicatat are classified as financial liabilities measured at
berdasarkan biaya perolehan diamortisasi. amortized cost. The Group has no financial
Grup tidak memiliki liabilitas keuangan yang liabilities measured at fair value through profit or
diukur pada nilai wajar melalui laba rugi. loss.
Pengakuan dan Pengukuran Recognition and Measurement
i. Aset Keuangan i. Financial Assets
Klasifikasi aset keuangan pada pengakuan The classification of financial assets at initial
awal tergantung pada karakteristik arus kas recognition depends on the financial asset’s
kontraktual aset keuangan dan model bisnis contractual cash flow characteristics and the
Grup dalam mengelola aset keuangan tersebut. Group’s business model for managing them.
41
Page 46
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
o. Instrumen Keuangan (lanjutan) o. Financial Instruments (continued)
Pengakuan dan Pengukuran (lanjutan) Recognition and Measurement (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Kecuali untuk piutang usaha yang tidak memiliki With the exception of trade receivables that do
komponen pendanaan yang signifikan dan atau not contain a significant financing component of
saat Grup menerapkan panduan praktis, pada for which the Group has applied the practical
saat pengakuan awal Grup mengukur aset expedient, the Group initially measures a
keuangan pada nilai wajarnya ditambah, dalam financial asset at its fair value plus, in the case
hal aset keuangan tidak diukur pada FVTPL, of a financial asset not at FVTPL, transactions
biaya transaksi. Untuk piutang usaha yang tidak costs. Trade receivables that do not contain a
memiliki komponen pendanaan yang signifikan significant financing component or which the
atau ketika Grup menerapkan panduan praktis, Group has applied the practical expedient are
diukur sesuai harga transaksi seperti yang measured at the transaction price determined
didefinisikan dalam PSAK 72. under PSAK 72.
Pembelian atau penjualan aset keuangan yang Purchases or sales of financial assets that
memerlukan penyerahan aset dalam kurun require delivery of assets within a time frame
waktu yang telah ditetapkan oleh peraturan atau established by regulation or convention in the
kebiasaan yang berlaku di pasar (pembelian marketplace (regular way trades) are
yang lazim) diakui pada tanggal perdagangan, recognized on the trade date, i.e., the date that
yaitu tanggal Grup berkomitmen untuk membeli the Group commits to buy or sell the asset.
atau menjual aset tersebut.
Pengukuran aset keuangan tergantung pada The measurement of financial assets depends
klasifikasinya. Semua aset keuangan Grup on their classification. All the Group’s financial
diklasifikasikan sebagai aset keuangan diukur assets are classified as financial assets at
pada biaya perolehan diamortisasi (instrumen amortized cost (debt instruments).
utang).
Aset keuangan diukur pada biaya perolehan Financial assets at amortized cost are
diamortisasi setelah pengakuan awal diukur subsequently measured using the effective
menggunakan metode suku bunga efektif (SBE) interest rate (EIR) method and are subjected to
dan merupakan subjek penurunan nilai. impairment. Gains and losses are recognized in
Keuntungan dan kerugian diakui pada laba rugi consolidated profit or loss when the asset is
konsolidasian saat aset dihentikan derecognized, modified or impaired.
pengakuannya, dimodifikasi atau mengalami
penurunan nilai.
ii. Liabilitas Keuangan ii. Financial Liabilities
Instrumen keuangan yang diterbitkan atau Issued financial instruments or their
komponen dari instrumen keuangan tersebut, components, which are not classified as
yang tidak diklasifikasikan sebagai liabilitas financial liabilities at FVTPL are classified as
keuangan yang diukur pada FVTPL other financial liabilities, where the substance of
diklasifikasikan sebagai liabilitas keuangan lain- the contractual arrangements results in the
lain,jika substansi perjanjian kontraktual Group having an obligation either to deliver
mengharuskan Grup untuk menyerahkan kas cash or another financial asset to the holder, or
atau aset keuangan lain kepada pemegang to satisfy the obligation either by the exchange
instrumen keuangan, atau jika liabilitas tersebut of a fixed amount of cash or another financial
diselesaikan tidak melalui penukaran kas atau asset for a fixed number of own equity shares.
aset keuangan lain atau saham sendiri yang
jumlahnya tetap atau telah ditetapkan.
Seluruh liabilitas keuangan Grup All the Group’s financial liabilities are classified
diklasifikasikan sebagai liabilitas keuangan as financial liabilities at amortized cost. The
pada biaya perolehan diamortisasi. Grup tidak Group has not designated any financial liabilities
memiliki liabilitas keuangan yang at FVTPL. After initial recognition, interest-
diklasifikasikan sebagai FVTPL. Setelah bearing loans and borrowings are subsequently
pengakuan awal, pinjaman diukur pada biaya measured at cost using the effective interest
perolehan yang diamortisasi dengan method.
menggunakan metode suku bunga efektif.
42
Page 47
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
o. Instrumen Keuangan (lanjutan) o. Financial Instruments (continued)
Pengakuan dan Pengukuran (lanjutan) Recognition and Measurement (continued)
ii. Liabilitas Keuangan (lanjutan) ii. Financial Liabilities (continued)
Keuntungan dan kerugian diakui dalam laporan Gains and losses are recognized in the
laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and
konsolidasian hingga liabilitas dihentikan other comprehensive income when the liabilities
pengakuannya melalui proses amortisasi are derecognized as well as through the
menggunakan metode suku bunga efektif. amortization process using the effective interest
Biaya perolehan dimortisasi dihitung dengan method. Amortized cost is calculated by taking
mempertimbangkan setiap diskon atau premi into account any discount or premium on
pada perolehan awal dan biaya yang acquisition and fees or costs that are an integral
merupakan bagian integral dari suku bunga part of the effective interest rate. The effective
efektif. Amortisasi metode suku bunga efektif interest method amortization is included as
diakui sebagai biaya pendanaan pada laporan finance costs in the statement of profit or loss.
laba rugi. Kategori ini umumnya berlaku untuk This category generally applies to interest-
pinjaman berbunga dan pinjaman lainnya. bearing loans and other borrowings.
Metode Suku Bunga Efektif Effective Interest Method
Metode suku bunga efektif adalah metode yang Effective interest method is a method of calculating
digunakan untuk menghitung biaya perolehan the amortized cost of a financial liability and of
diamortisasi dari liabilitas keuangan dan metode allocating interest expense over the relevant period.
untuk mengalokasikan biaya bunga selama periode The effective interest rate is the rate that exactly
yang relevan. Suku bunga efektif adalah suku bunga discounts estimated future cash payments (including
yang secara tepat mendiskontokan estimasi all fees and points paid or received that form an
pembayaran kas masa depan (mencakup seluruh integral part of the effective interest rate, transaction
komisi dan bentuk lain yang dibayarkan dan diterima costs and other premiums or discounts) through the
yang merupakan bagian yang tak terpisahkan dari expected life of the financial liability, or (where
suku bunga efektif, biaya transaksi dan premium dan appropriate) a shorter period to the net carrying
diskonto lainnya) selama perkiraan umur liabilitas amount on initial recognition.
keuangan, atau (jika lebih tepat) digunakan periode
yang lebih singkat untuk memperoleh nilai tercatat
bersih pada saat pengakuan awal.
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan saling hapus Financial assets and financial liabilities are offset and
dan nilai bersihnya dilaporkan dalam laporan posisi the net amount reported in the consolidated
keuangan konsolidasian jika, dan hanya jika, statement of financial position if, and only if, there is
terdapat hak yang berkekuatan hukum untuk a currently enforceable legal right to offset the
melakukan saling hapus atas jumlah yang telah recognized amounts and there is an intention to
diakui dan terdapat maksud untuk menyelesaikan settle on a net basis, or to realize the assets and to
secara neto, atau untuk merealisasikan aset dan settle the liabilities simultaneously.
menyelesaikan liabilitas secara bersamaan.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Grup mengakui cadangan untuk kerugian kredit The Group recognizes an allowance for expected
ekspektasian (ECL) untuk seluruh instrumen utang credit losses (ECL) for all debt instruments not held
yang tidak diklasifikasikan sebagai diukur pada at FVTPL. ECL are based on the difference between
FVTPL. ECL didasarkan pada perbedaan antara the contractual cash flows due in accordance with
arus kas kontraktual yang tertuang dalam kontrak the contract and all the cash flows that the Group
dan seluruh arus kas yang diharapkan akan diterima expects to receive, discounted at an approximation
Grup, didiskontokan menggunakan suku bunga of the original effective interest rate. The expected
efektif awal. Arus kas yang diharapkan akan diterima cash flows will include cash flows from the sale of
tersebut mencakup arus kas dari penjualan agunan collateral held or other credit enhancements that are
yang dimiliki atau perluasan kredit lainnya yang integral to the contractual terms.
merupakan bagian integral dari persyaratan kontrak.
43
Page 48
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
o. Instrumen Keuangan (lanjutan) o. Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
ECL diakui dalam dua tahap. Untuk risiko kredit atas ECL are recognized in two stages. For credit
instrumen keuangan yang tidak mengalami exposures for which there has not been a significant
peningkatan secara signifikan sejak pengakuan increase in credit risk since initial recognition, ECL
awal, pengukuran penyisihan kerugian dilakukan are provided for credit losses that result from default
sejumlah ECL 12 bulan. Untuk risiko kredit atas events that are possible within the next 12-months
instrumen keuangan yang mengalami peningkatan (a 12-month ECL). For those credit exposures for
secara signifikan sejak pengakuan awal, penyisihan which there has been a significant increase in credit
kerugian dilakukan sepanjang sisa umurnya, risk since initial recognition, a loss allowance is
terlepas dari waktu terjadinya default (sepanjang required for credit losses expected over the
umur ECL). remaining life of the exposure, irrespective of the
timing of the default (a lifetime ECL).
Untuk piutang usaha, Grup menerapkan panduan For trade receivables, the Group applies a simplified
praktis dalam menghitung ECL. Oleh karena itu, approach in calculating ECL. Therefore, the Group
Grup tidak mengidentifikasi perubahan dalam risiko does not track changes in credit risk, but instead
kredit, melainkan mengukur penyisihan kerugian recognizes a loss allowance based on lifetime ECL
sejumlah ECL sepanjang umur. Grup telah at each reporting date. The Group has established a
membentuk matriks provisi yang didasarkan pada provision matrix that is based on its historical credit
data historis kerugian kredit, disesuaikan dengan loss experience, adjusted for forward-looking factors
faktor-faktor perkiraan masa depan (forward-looking) specific to the debtors and the economic
khusus terkait pelanggan dan lingkungan ekonomi. environment.
Grup mempertimbangkan aset keuangan memenuhi The Group considers a financial asset in default
definisi default ketika telah menunggak lebih dari when contractual payments are one year past due.
satu tahun. Namun, dalam kasus-kasus tertentu, However, in certain cases, the Group may also
Grup juga dapat menganggap aset keuangan dalam consider a financial asset to be in default when
keadaan default ketika informasi internal atau internal or external information indicates that the
eksternal menunjukkan bahwa Grup tidak mungkin Group is unlikely to receive the outstanding
menerima arus kas kontraktual secara penuh tanpa contractual amounts in full before taking into account
melakukan perluasan persyaratan kredit. Piutang any credit enhancements held by the Group. Trade
usaha dihapusbukukan ketika kecil kemungkinan receivables is written off when there is low possibility
untuk memulihkan arus kas kontraktual, setelah of recovering the contractual cash flows, after all
semua upaya penagihan telah dilakukan dan telah collection efforts have been done and have been
sepenuhnya dilakukan penyisihan. fully provided for allowance.
Penghentian Pengakuan Derecognition
i. Aset Keuangan i. Financial Assets
Grup menghentikan pengakuan aset keuangan, The Group derecognizes a financial asset if,
jika dan hanya jika, hak kontraktual untuk and only if, the contractual rights to receive cash
menerima arus kas yang berasal dari aset flows from the asset have expired; or the Group
keuangan tersebut berakhir; atau Grup has transferred its contractual rights to receive
mentransfer hak kontraktual untuk menerima cash flows from the financial asset or has
arus kas yang berasal dari aset keuangan atau assumed an obligation to pay them in full
menanggung liabilitas untuk membayarkan arus without material delay to a third party under a
kas yang diterima tersebut secara penuh tanpa “pass-through” arrangement; and either (a) the
penundaan berarti kepada pihak ketiga melalui Group has transferred substantially all the risks
suatu kesepakatan “pelepasan”; dan (a) Grup and rewards of the financial asset, or (b) the
telah mentransfer secara substansial seluruh Group has neither transferred nor retained
risiko dan manfaat atas aset, atau (b) Grup substantially all the risks and rewards of the
tidak mentransfer maupun tidak memiliki secara financial asset, but has transferred control of the
substansial seluruh risiko dan manfaat atas financial asset.
aset keuangan, namun telah mentransfer
pengendalian atas aset keuangan.
44
Page 49
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
o. Instrumen Keuangan (lanjutan) o. Financial Instruments (continued)
Penghentian Pengakuan (lanjutan) Derecognition (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Ketika Grup telah mentransfer hak When the Group has transferred its contractual
kontraktualnya untuk menerima arus kas dari rights to receive cash flows from an asset or has
aset atau telah menandatangani kesepakatan entered into a pass-through arrangement, and
pelepasan (pass through arrangement), dan has neither transferred nor retained
secara substansial tidak mentransfer dan tidak substantially all of the risks and rewards of the
memiliki seluruh risiko dan manfaat atas aset asset nor transferred control of the asset, the
keuangan, maupun mentransfer pengendalian asset is recognized to the extent of the Group’s
atas aset, aset tersebut diakui sejauh continuing involvement in the asset. Continuing
keterlibatan berkelanjutan Grup terhadap aset involvement that takes the form of a guarantee
keuangan tersebut. Keterlibatan berkelanjutan over the transferred asset is measured at the
yang berbentuk pemberian jaminan atas aset lower of the original carrying amount of the
yang ditransfer diukur sebesar jumlah terendah asset and the maximum amount of
dari jumlah tercatat aset dan jumlah maksimal consideration that the Group could be required
dari pembayaran yang diterima Grup yang to repay.
mungkin harus dibayar kembali.
Dalam hal ini, Grup juga mengakui liabilitas In that case, the Group also recognizes an
terkait. Aset yang ditransfer dan liabilitas terkait associated liability. The transferred asset and
diukur dengan dasar yang mencerminkan hak the associated liability are measured on a basis
dan liabilitas yang masih dimiliki Grup. that reflects the rights and obligations that the
Group has retained.
Pada penghentian pengakuan aset keuangan On derecognition of a financial asset measured
yang diukur pada biaya perolehan diamortisasi, at amortized cost, the difference between the
perbedaan antara nilai tercatat dan jumlah carrying amount and the sum of the
imbalan yang diterima dan piutang diakui dalam consideration received and receivable is
laba rugi. Selain itu, pada penghentian recognized in profit or loss. In addition, on
pengakuain investasi dalam instrumen ekuitas derecognition of an investment in an equity
yang telah dipilih Grup pada pengakuan awal instrument which the Group has elected on
untuk diukur di FVOCI, keuntungan atau initial recognition to measure at FVOCI, the
kerugian kumulatif yang sebelumnya cumulative gain or loss previously accumulated
diakumulasi dalam cadangan revaluasi in the investment revaluation reserve is not
investasi tidak direklasifikasi ke laba rugi, tetapi reclassified to profit or loss, but is transferred to
dipindahkan ke saldo laba. retained earnings.
ii. Liabilitas Keuangan ii. Financial Liabilities
Liabillitas keuangan dihentikan pengakuannya A financial liabilities is derecognized when the
ketika liabilitas yang ditetapkan dalam kontrak liabilities specified in the contract is discontinued
dihentikan atau dibatalkan atau kadaluwarsa. or cancelled or expired.
Ketika liabilitas keuangan saat ini digantikan When an existing financial liability is replaced by
dengan yang lain dari pemberi pinjaman yang another from the same lender on substantially
sama dengan persyaratan yang berbeda secara different terms, or the terms of an existing
substansial, atau modifikasi secara substansial liability are substantially modified, such an
atas ketentuan liabilitas keuangan yang saat ini exchange or modification is treated as a
ada, maka pertukaran atau modifikasi tersebut derecognition of the original liability and the
dicatat sebagai penghapusan liabilitas recognition of a new liability, and the difference
keuangan awal dan pengakuan liabilitas in the respective carrying amounts is recognized
keuangan baru, dan selisih antara nilai tercatat in the consolidated statement of profit or loss
liabilitas keuangan tersebut diakui dalam and other comperehensive income.
laporan laba rugi dan penghasilan
komprehensif lain konsolidasian.
45
Page 50
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
p. Pengukuran Nilai Wajar p. Fair Value Measurement
Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to sell
menjual suatu aset atau harga yang akan dibayar an asset or paid to transfer a liability in an orderly
untuk mengalihkan suatu liabilitas dalam transaksi transaction between market participants at the
teratur di antara pelaku pasar pada tanggal measurement date. The fair value measurement is
pengukuran. Pengukuran nilai wajar didasarkan based on the presumption that the transaction to sell
pada asumsi bahwa transaksi untuk menjual aset the asset or transfer the liability takes place either:
atau mengalihkan liabilitas akan terjadi:
1. di pasar utama untuk aset atau liabilitas 1. in the principal market for the asset or liability; or
tersebut; atau
2. jika tidak terdapat pasar utama, di pasar yang 2. in the absence of a principal market, in the most
paling menguntungkan untuk aset atau liabilitas advantageous market for the asset or liability.
tersebut.
Grup harus memiliki akses ke pasar utama atau The principal or the most advantageous market must
pasar yang paling menguntungkan. be accessible to the Group.
Nilai wajar aset atau liabilitas diukur menggunakan The fair value of an asset or a liability is measured
asumsi yang akan digunakan pelaku pasar ketika using the assumptions that market participants would
menentukan harga aset atau liabilitas tersebut, use when pricing the asset or liability, assuming that
dengan asumsi bahwa pelaku pasar bertindak dalam market participants act in their best economic
kepentingan ekonomi terbaiknya. interest.
Pengukuran nilai wajar aset nonkeuangan A fair value measurement of a non-financial asset
memperhitungkan kemampuan pelaku pasar untuk takes into account a market participant’s ability to
menghasilkan manfaat ekonomis dengan generate economic benefits by using the asset in its
menggunakan aset dalam penggunaan tertinggi dan highest and best use or by selling it to another
terbaiknya, atau dengan menjualnya kepada pelaku market participant that would use the asset in its
pasar lain yang akan menggunakan aset tersebut highest and best use.
dalam penggunaan tertinggi dan terbaiknya.
Grup menggunakan teknik penilaian yang sesuai The Group uses valuation techniques that are
dalam keadaan dan dimana data yang memadai appropriate in the circumstances and for which
tersedia untuk mengukur nilai wajar, memaksimalkan sufficient data are available to measure fair value,
penggunaan input yang dapat diobservasi yang maximizing the use of relevant observable inputs
relevan dan meminimalkan penggunaan input yang and minimizing the use of unobservable inputs.
tidak dapat diobservasi.
Seluruh aset dan liabilitas, baik yang diukur pada All assets and liabilities for which fair value is
nilai wajar, atau diungkapkan dalam laporan measured or disclosed in the consolidated financial
keuangan konsolidasian, dikategorikan dalam hirarki statements are categorized within the fair value
nilai wajar, berdasarkan tingkat input terendah yang hierarchy, described as follows, based on the lowest
signifikan terhadap keseluruhan pengukuran, level input that significant to fair value measurement
sebagai berikut: as a whole:
1. Tingkat 1 - Harga kuotasian (tanpa 1. Level 1 - Quoted (unadjusted) market prices in
penyesuaian) di pasar aktif untuk aset atau active markets for identical assets or liabilities;
liabilitas yang identik;
2. Tingkat 2 - Teknik penilaian dimana tingkat 2. Level 2 - Valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar dapat diobservasi, baik value measurement is directly or indirectly
secara langsung maupun tidak langsung; dan observable; and
3. Tingkat 3 - Teknik penilaian dimana tingkat 3. Level 3 - Valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar tidak dapat diobservasi. value measurement is unobservable.
Untuk aset dan liabilitas yang diukur pada nilai wajar For assets and liabilities that are recognized in the
secara berulang dalam laporan keuangan consolidated financial statements on a recurring
konsolidasian, maka Grup menentukan apakah telah basis, the Group determines whether transfers have
terjadi transfer di antara tingkat hirarki nilai wajar occurred between levels in the hierarchy by
dengan cara menilai kembali pengkategorian tingkat reassessing categorization (based on the lowest
nilai wajar (berdasarkan tingkat input terendah yang level input that is significant to the fair value
signifikan terhadap keseluruhan pengukuran) pada measurement as a whole) at the end of each
setiap akhir periode pelaporan. reporting period.
46
Page 51
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
q. Transaksi Restrukturisasi Antara Entitas q. Restructuring Transactions of Entities Under
Sepengendali Common Control
Grup mengadopsi PSAK 38 (2012), “Kombinasi The Group adopted PSAK 38 (2012), “Business
Bisnis Entitas Sepengendali”. Combination Under Common Control”.
Berdasarkan PSAK 38, pengalihan bisnis antara Under PSAK 38, transfer of business within entities
entitas sepengendali tidak mengakibatkan under common control does not result in a change of
perubahan substansi ekonomi kepemilikan atas the economic substance of ownership of the
bisnis yang dialihkan dan tidak dapat menimbulkan business being transferred and would not result in a
laba atau rugi bagi Grup secara keseluruhan gain or loss to the Group or to the individual entity
ataupun bagi entitas individual dalam Grup tersebut. within the Group. Since the transfer of business of
Karena pengalihan bisnis antara entitas entities under common control does not result in a
sepengendali tidak mengakibatkan perubahan change of the economic substance, the business
substansi ekonomi, bisnis yang dipertukarkan dicatat being exchanged is recorded at book values as a
pada nilai buku sebagai kombinasi bisnis dengan business combination using the pooling of interest
menggunakan metode penyatuan kepemilikan method.
Dalam menerapkan metode penyatuan kepemilikan, In applying the pooling of interest method, the
komponen laporan keuangan konsolidasian untuk components of the consolidated financial statements
periode terjadinya kombinasi bisnis dan periode lain for the period during which the restructuring occurred
yang disajikan untuk tujuan perbandingan, disajikan and for other periods presented, for comparison
sedemikian rupa seolah-olah kombinasi bisnis telah purposes, are presented in such a manner as if the
terjadi sejak awal periode terjadi sepengendalian. restructuring has already happened since the
Selisih antara nilai tercatat transaksi kombinasi beginning of the period during which the entities
bisnis dan jumlah imbalan yang dialihkan diakui were under common control. The difference between
dalam akun “Tambahan modal disetor”. the carrying amount of the business combination
transaction and the consideration transferred is
recognized under the “Additional paid-in capital"
account.
r. Kombinasi Bisnis r. Business Combination
Kombinasi bisnis dicatat menggunakan metode Business combinations are accounted for using
akuisisi. Biaya suatu akuisisi diakui sebagai acquisition method. The cost of an acquisition is
penjumlahan atas imbalan yang dialihkan, yang measured as aggregate of the consideration
diukur pada nilai wajar pada tanggal akuisisi, dan transferred, measured at acquisition date fair value,
jumlah atas kepentingan nonpengendali dientitas and the amount of any noncontrolling interest in the
yang diakuisisi. Biaya akuisisi yang terjadi acquiree. The acquision costs incurred are
dibiayakan dan dicatat sebagai beban pada periode expensed in the current period.
berjalan.
Selisih lebih antara penjumlahan imbalan yang The excess of the aggregate of the consideration
dialihkan dan jumlah yang diakui untuk kepentingan transferred and the amount recognized for
nonpengendali dengan aset teridentifikasi dan noncontrolling interest over the net indentified assets
liabilitas yang diambil-alih (aset neto) dicatat sebagai and liabilities assumed is recorded as goodwill. In
goodwill. Dalam kondisi sebaliknya, Entitas Induk contrary, the Company recognizes the lower amount
mengakui selisih kurang tersebut sebagai as gain in the consolidated statement of profit or loss
keuntungan dalam laporan laba rugi dan and other comprehensive income on the date of
penghasilan komprehensif lain konsolidasian pada acquisition.
tanggal akuisisi.
Setelah pengakuan awal, goodwill diukur sebesar After initial recognition, goodwill is measured at cost
biaya perolehan dikurangi dengan akumulasi less any accumulated impairment losses. For the
penurunan nilai. Untuk tujuan penurunan nilai, purpose of impairment testing, goodwill acquired in
goodwill yang diperoleh dari kombinasi bisnis, sejak the business combination, from the acquisition date,
tanggal akuisisi dialokasikan ke setiap unit penghasil allocated to each of the Group’s cash generating unit
kas yang diharapkan mendapatkan manfaat dari that are expected to benefit from the combination,
kombinasi bisnis tersebut terlepas apakah aset dan irrespective of whether other assets or liabilities of
liabilitas lainnya dari entitas yang diakuisisi the acquiree are assigned to those units.
ditetapkan ke unit tersebut.
47
Page 52
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
r. Kombinasi Bisnis (lanjutan) r. Business Combination (continued)
Goodwill merupakan selisih lebih antara harga Goodwill represents the excess of the cost of an
perolehan investasi Entitas Anak, entitas asosiasi acquisition of a Subsidiary, associate or business
atau bisnis dan nilai wajar grup atas aset neto over the fair value of the Group’s share of the
Entitas Anak, Entitas Asosiasi atau bisnis yang dapat identifiable net assets of the acquired Subsidiary,
diidentifikasi pada tanggal akuisisi. Associate or business at the acquisition date.
Goodwill dihentikan pengakuannya pada saat Goodwill is derecognized upon disposal or when no
dilepaskan atau ketika tidak ada lagi manfaat masa future benefits are expected from its use or disposal.
depan yang diharapkan dari penggunaan atau
pelepasannya.
s. Transaksi dan Saldo Dalam Mata Uang Asing s. Foreign Currency Transactions and Balances
Pembukuan Grup diselenggarakan dalam mata uang The accounting records of the Group are maintained
Rupiah. Transaksi dalam mata uang asing in Rupiah. Transactions denominated in foreign
dijabarkan ke dalam mata uang Rupiah dengan currencies are translated into Rupiah at the
menggunakan kurs yang berlaku pada tanggal exchange rate prevailing at the dates of the
transaksi. Pada tanggal laporan posisi keuangan transactions. At the end of the reporting period,
konsolidasian, aset dan liabilitas moneter dalam monetary assets and liabilities denominated in
mata uang asing dijabarkan ke dalam mata uang foreign currencies are translated into Rupiah based
Rupiah berdasarkan kurs tengah Bank Indonesia on the middle rates of exchange quoted by Bank
yang berlaku pada tanggal tersebut. Keuntungan Indonesia at such dates. Exchange gains and losses
dan kerugian dari selisih kurs yang timbul dari arising on foreign currency transactions and on the
transaksi dalam mata uang asing dan penjabaran translation of foreign currency monetary assets and
aset dan liabilitas moneter dalam mata uang asing liabilities into Rupiah are recognized in profit or loss.
ke mata uang Rupiah, dibebankan pada laba rugi.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, the
kurs transaksi adalah sebagai berikut: exchange rates are as follows:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
1 Dolar Amerika Serikat (USD) 15.026 15.731 1 United States Dollar (USD)
t. Informasi Segmen t. Segment Information
Segmen operasi diidentifikasi berdasarkan laporan Operating segments are identified on the basis of
internal mengenai komponen dari Grup yang secara internal reports about components of the Group that
regular direview oleh “pengambil keputusan are regularly reviewed by the “chief operating
operasional” dalam rangka mengalokasikan sumber decision” maker in order to allocate resources to the
daya dan menilai kinerja segmen operasi. segments and to assess their performances.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an entity:
entitas:
a. yang terlibat dalam aktivitas bisnis untuk a. that engages in business activities from which it
memperoleh pendapatan dan menimbulkan may earn revenues and incurred expenses
beban (termasuk pendapatan dan beban terkait (including revenues and expenses relating to the
dengan transaksi dengan komponen lain dari transactions with other components of the same
entitas yang sama); entity);
b. yang hasil operasinya dikaji ulang secara b. whose operating results are reviewed regularly
regular oleh pengambil keputusan operasional by the entity’s chief operating decision maker to
untuk membuat keputusan tentang sumber make decision about resources to be allocated
daya yang dialokasikan pada segmen tersebut to the segments and assess its performance;
dan menilai kinerjanya; dan and
c. dimana tersedia informasi keuangan yang c. for which discrete financial information is
dapat dipisahkan. available.
48
Page 53
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
t. Informasi Segmen (lanjutan) t. Segment Information (continued)
Informasi yang digunakan oleh pengambil keputusan Information reported to the chief operating decision
operasional dalam rangka alokasi sumber daya dan maker for the purpose of resource allocation and
penillaian kinerja mereka terfokus pada kategori dari assessment of performance is more specifically
setiap produk. focused on the category of each product.
Segmen pendapatan, beban, hasil, aset dan liabilitas Segment revenues, expenses, results, assets and
termasuk item-item yang dapat diatribusikan secara liabilities include items directly attributable to a
langsung kepada suatu segmen serta hal-hal yang segment as well as those that can be allocated on a
dapat dialokasikan dengan dasar yang sesuai reasonable basis to that segment. They are
terhadap segmen tersebut. Segmen antar Grup determined before intragroup balances and
ditentukan sebelum saldo antar Grup dan transaksi intragroup transactions are eliminated.
antar Grup dieliminasi.
u. Laba per saham u. Earnings per Share
Laba per saham dasar dihitung dengan membagi Basic earnings per share basic are computed by
laba neto tahun berjalan yang dapat diatribusikan dividing net profit for the year attributable to owner of
kepada pemilik entitas induk dengan rata-rata the parent by the weighted average number of
tertimbang jumlah saham yang beredar selama issued and fully paid shares during the period.
periode yang bersangkutan.
Laba per saham dilusi dihitung dengan membagi Diluted earnings per share amounts are calculated
laba periode berjalan yang dapat diatribusikan by dividing the net profit attributable to ordinary
kepada pemilik entitas induk dengan jumlah rata-rata equity holders of the parent by the weighted average
tertimbang saham yang beredar selama periode number of ordinary shares outstanding during the
ditambah jumlah saham rata-rata tertimbang yang year plus the weighted average number of ordinary
akan diterbitkan pada saat pengkonversian semua shares that would be issued on conversion of all the
instrumen berpotensi saham biasa yang bersifat dilutive potential ordinary shares into ordinary
dilutive menjadi saham biasa. shares.
v. Biaya Emisi Saham v. Share Issuance Costs
Beban-beban yang terjadi sehubungan dengan Expenses inccured in connection with the
rencana Grup untuk melakukan Penawaran Umum Company’s plans to conduct Initial Public Offering
Perdana Saham disajikan sebagai pengurang akun were deferred and will be presented as deduction
Tambahan Modal Disetor. from Additional Paid-in Capital.
w. Peristiwa Setelah Tanggal Pelaporan w. Events After the Reporting Period
Peristiwa setelah akhir periode pelaporan yang Events after the reporting period which require
memerlukan penyesuaian dan menyediakan adjustment and provide information on the Group at
informasi Grup pada tanggal pelaporan tercermin the reporting date are reflected in the consolidated
dalam laporan keuangan konsolidasian. financial statements.
Peristiwa setelah akhir periode yang tidak Events after the reporting period which does not
memerlukan penyesuaian diungkapkan dalam require adjustment are disclosed in the consolidated
laporan keuangan konsolidasian apabila material. financial statements if it is material.
3. PERTIMBANGAN KRITIS AKUNTANSI DAN SUMBER 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated financial
mengharuskan manajemen untuk membuat statements requires management to make judgments,
pertimbangan, estimasi dan asumsi yang mempengaruhi estimates and assumptions that affect the reported
jumlah yang dilaporkan dan pengungkapan terkait pada amounts herein and the related disclosures at the end of
akhir periode pelaporan. Namun, ketidakpastian the reporting period. However, uncertainty about these
mengenai estimasi dan asumsi tersebut dapat estimates and assumptions could result in outcomes that
mengakibatkan penyesuaian material terhadap nilai require a material adjustment to the carrying amount of
tercatat aset dan liabilitas dalam tahun pelaporan the asset and liability affected in future periods.
berikutnya.
49
Page 54
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN SUMBER 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
UTAMA KETIDAKPASTIAN ESTIMASI (lanjutan) SOURCES OF ESTIMATION UNCERTAINTY
(continued)
Pertimbangan Judgments
Dalam proses penerapan kebijakan akuntansi Grup, In the process of applying the Group’s accounting
manajemen telah membuat keputusan berikut, yang policies, management has made the following judgments,
memiliki pengaruh paling signifikan terhadap jumlah yang which have the most significant effect on the amounts
diakui dalam laporan keuangan konsolidasian: recognized in the consolidated financial statements:
Klasifikasi Instrumen Keuangan Classification of Financial instruments
Grup menetapkan klasifikasi atas aset dan liabilitas The Group determines the classification of certain assets
tertentu sebagai aset keuangan dan liabilitas keuangan and liabilities as financial assets and financial liabilities by
dengan mempertimbangkan bila definisi yang ditetapkan judging if they meet the definition set forth in PSAK 71.
PSAK 71 dipenuhi. Dengan demikian, aset keuangan dan Accordingly, the financial assets and financial liabilities
liabilitas keuangan diakui sesuai dengan kebijakan are accounted for in accordance with the accounting
akuntansi seperti yang diungkapkan pada Catatan 2. policies as disclosed in Note 2.
Penilaian Model Bisnis Business Model Assessment
Klasifikasi dan pengukuran aset keuangan bergantung Classification and measurement of financial assets
pada hasil ‘semata dari pembayaran pokok dan bunga’ depends on the results of the SPPI and the business
(SPPI) dan uji model bisnis. Grup menentukan model model. The Group determines the business model at a
bisnis pada tingkat yang mencerminkan bagaimana level that reflects how groups of financial assets are
kelompok aset keuangan dikelola bersama untuk managed together to achieve a particular business
mencapai tujuan bisnis tertentu. Penilaian ini mencakup objective. This assessment includes judgement reflecting
penilaian yang mencerminkan semua bukti yang relevan all relevant evidence including how the performance of
termasuk bagaimana kinerja aset dievaluasi dan the assets is evaluated and their performance measured,
kinerjanya diukur, risiko yang memengaruhi kinerja aset the risks that affect the performance of the assets and
dan bagaimana hal ini dikelola dan bagaimana manajer how these are managed and how the managers of the
aset diberi kompensasi. Grup memantau aset keuangan assets are compensated. The Group monitors financial
yang diukur pada biaya perolehan diamortisasi atau nilai assets measured at amortized cost or fair value through
wajar melalui penghasilan komprehensif lain yang other comprehensive income that are derecognized prior
dihentikan pengakuannya sebelum jatuh tempo untuk to their maturity to understand the reason for their
memahami alasan pelepasannya dan apakah alasan disposal and whether the reasons are consistent with the
tersebut konsisten dengan tujuan bisnis di mana aset objective of the business for which the asset was held.
tersebut dimiliki. Pemantauan adalah bagian dari Monitoring is part of the Group’s continuous assessment
penilaian berkelanjutan Grup atas apakah model bisnis di of whether the business model for which the remaining
mana aset keuangan yang tersisa dimiliki tetap sesuai financial assets are held continues to be appropriate and
dan jika tidak sesuai apakah telah terjadi perubahan if it is not appropriate whether there has been a change in
dalam model bisnis dan dengan demikian terdapat business model and so a prospective change to the
perubahan prospektif terhadap klasifikasi aset keuangan classification of those assets. No such changes were
tersebut. Tidak ada perubahan yang diperlukan selama required during the periods presented.
periode yang disajikan.
Penentuan Mata Uang Fungsional Determination of Functional Currency
Mata uang fungsional Grup adalah mata uang dari The Group’s functional currency is the currency of the
lingkungan ekonomi primer tempat Grup beroperasi. Mata primary economic environment in which the Group
uang tersebut adalah mata uang yang mempengaruhi operates. It is the currency that mainly influences the net
pendapatan neto dan beban pokok pendapatan yang revenue and cost of goods sold. Based on the Group’s
diberikan. Berdasarkan penilaian manajemen Grup, mata management assessment, the Group’s functional
uang fungsional Grup adalah Rupiah. currency is Rupiah.
Penentuan Persyaratan Sewa - Grup sebagai Penyewa Determination of Lease Terms - the Group as Lessee
Grup menentukan jangka waktu sewa sebagai jangka The Group determines the lease term as the
waktu sewa yang tidak dapat dibatalkan, bersama dengan noncancellable term of the lease, together with any
periode apa pun yang dicakup oleh opsi untuk periods covered by an option to extend the lease if it is
memperpanjang sewa jika cukup pasti untuk dilakukan, reasonably certain to be exercised, or any periods
atau periode apa pun yang dicakup oleh opsi untuk covered by an option to terminate the lease, if it is
mengakhiri sewa, jika cukup pasti untuk tidak dilakukan. reasonably certain not to be exercised.
50
Page 55
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN SUMBER 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
UTAMA KETIDAKPASTIAN ESTIMASI (lanjutan) SOURCES OF ESTIMATION UNCERTAINTY
(continued)
Pertimbangan (lanjutan) Judgments (continued)
Penentuan Persyaratan Sewa - Grup sebagai Penyewa Determination of Lease Terms - the Group as Lessee
(lanjutan) (continued)
Grup menerapkan pertimbangan dalam mengevaluasi The Group applies judgement in evaluating whether it is
apakah wajar dan pasti untuk mengeksekusi opsi untuk reasonably certain whether or not to exercise the option
pembaruan atau penghentian sewa atau tidak. Untuk to renew or terminate the lease. For lease contracts with
kontrak sewa dengan opsi perpanjangan atau extension or termination options, management need to
pengakhiran, manajemen perlu mengestimasi masa sewa estimate the lease term which requires consideration of
yang memerlukan pertimbangan atas semua fakta dan all facts and circumstances that creates an economic
keadaan yang menciptakan insentif ekonomi untuk incentive to exercise an extension option or not to
menggunakan opsi perpanjangan atau tidak untuk exercise termination options, including any expected
menggunakan opsi pengakhiran, termasuk setiap changes in facts and circumstances from commencement
perubahan yang diharapkan dalam fakta dan keadaan date until the exercise date of the options. Extension
dari tanggal dimulainya sampai tanggal pelaksanaan opsi. options (or periods after termination options) are only
Opsi perpanjangan (atau periode setelah opsi included in lease terms if the Group is reasonably certain
penghentian) hanya termasuk dalam persyaratan sewa to exercise the extension options or not to exercise the
jika Grup cukup yakin untuk menggunakan opsi termination options. If a significant event or a significant
perpanjangan atau tidak menggunakan opsi penghentian. change in circumstances occurs which affects this
Jika terjadi peristiwa signifikan atau perubahan signifikan assessment and that is within the control of the lessee,
dalam keadaan yang memengaruhi penilaian ini dan the above assessment will be reviewed.
berada dalam kendali penyewa, penilaian di atas akan
ditinjau.
Kelangsungan Usaha Going Concern
Manajemen Grup telah melakukan penilaian terhadap The Group’s management has made an assessment of
kemampuan Grup untuk mempertahankan kelangsungan the Group’s ability to continue as a going concern and is
usaha dan menilai keyakinan bahwa Grup memiliki satisfied that the Group has the resources to continue in
sumber daya untuk melanjutkan bisnis di masa business for the foreseeable future. Furthermore, the
mendatang. Selain itu, manajemen menilai tidak adanya management is not aware of any material uncertainties
ketidakpastian material yang dapat menimbulkan that may cast significant doubt upon the Group’s ability to
keraguan signifikan terhadap kemampuan Grup untuk continue as a going concern. Therefore, the consolidated
mempertahankan kelangsungan usahanya. Oleh karena financial statements continue to be prepared on the going
itu, laporan keuangan konsolidasian dilanjutkan untuk concern basis.
disusun atas basis kelangsungan usaha.
Menentukan Waktu Pemenuhan Kewajiban Pelaksanaan Determining the Timing of Satisfaction of Performance
Obligations
Grup menyimpulkan bahwa terdapat beberapa jenis The Group concluded that there are several types of
pendapatan atas jasa yang diberikan harus diakui revenue for services rendered is to be recognized over
sepanjang waktu karena pelaksanaan pekerjaan Grup time because the Group’s performance does not create
tidak menciptakan suatu aset dengan penggunaan an asset with an alternative use to the Group and the
alternatif terhadap Grup dan Grup memiliki hak atas Group has an enforceable right to payment for
pembayaran yang dapat dipaksakan atas pelaksanaan performance completed to date.
yang telah diselesaikan sampai saat ini.
Grup menentukan bahwa output masukan adalah metode The Group determined that the output method is the best
terbaik dalam mengukur kemajuan jasa yaitu berdasarkan method in measuring progress of the services, which is
tonggak (milestones) yang dicapai dalam bentuk BAST based on the milestones reached in the form of BAST for
atas setiap tahapan pekerjaan yang disepakati dalam every work stages as agreed in the contract with
kontrak dengan pelanggan. customers.
51
Page 56
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN SUMBER 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
UTAMA KETIDAKPASTIAN ESTIMASI (lanjutan) SOURCES OF ESTIMATION UNCERTAINTY
(continued)
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other key
ketidakpastian lain pada tanggal pelaporan yang memiliki sources of estimation uncertainty at the reporting date
risiko signifikan bagi penyesuaian yang material terhadap that have a significant risk of causing a material
nilai tercatat aset dan liabilitas untuk periode berikutnya adjustment to the carrying amounts of assets and
didiskusikan di bawah ini. Grup mendasarkan estimasi liabilities within the next financial period are discussed
dan asumsi pada parameter yang tersedia pada saat herein. The Group based its estimates and assumptions
laporan keuangan konsolidasian disusun. Asumsi dan on parameters available when the consolidated financial
situasi mengenai perkembangan masa depan namun, statements were prepared. Existing circumstances and
mungkin berubah akibat perubahan pasar atau situasi di assumptions about future developments however, may
luar kendali Grup. Perubahan tersebut dicerminkan dalam change due to market changes or circumstances arising
asumsi terkait pada saat terjadinya. beyond the control of the Group. Such changes are
reflected in the assumptions when they occur.
Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
Grup mencatat aset dan liabilitas keuangan tertentu pada The Group carries certain financial assets and liabilities at
nilai wajar, yang mengharuskan penggunaan estimasi fair values, which requires the use of accounting
akuntansi. Sementara komponen signifikan atas estimates. While significant components of fair value
pengukuran nilai wajar ditentukan menggunakan bukti measurement were determined using verifiable objective
obyektif yang dapat diverifikasi, jumlah perubahan nilai evidences, the amount of changes in fair values would
wajar dapat berbeda bila Grup menggunakan metodologi differ if the Group utilized different valuation methodology.
penilaian yang berbeda. Perubahan nilai wajar aset dan Any changes in fair values of these financial assets and
liabilitas keuangan tersebut dapat mempengaruhi secara liabilities would affect directly the Group’s profit or loss.
langsung laba atau rugi Grup. Nilai wajar aset keuangan The fair value of financial assets and financial liabilities
dan liabilitas keuangan diungkapkan pada Catatan are discussed in Notes 2 and 27.
2 dan 27.
Provisi Ekspektasi Kerugian Kredit Piutang Usaha Provision for Expected Credit Losses of Trade
Receivables
Grup menggunakan matriks provisi untuk menghitung The Group uses a provision matrix to calculate ECLs for
ECL piutang usaha. Tingkat provisi didasarkan pada hari trade receivables. The provision rates are based on days
lewat jatuh tempo untuk pengelompokan berbagai past due for groupings of various customer segments that
segmen pelanggan yang memiliki pola kerugian yang have similar loss patterns (i.e., by geography, product
serupa (yaitu, menurut geografi, jenis produk, jenis dan type, customer type and rating, and coverage by letters of
peringkat pelanggan, dan pertanggungan berdasarkan credit and other forms of credit insurance).
surat kredit dan bentuk asuransi kredit lainnya).
Matriks provisi awalnya didasarkan pada tingkat default The provision matrix is initially based on the Group’s
yang diamati secara historis Grup. Grup akan historical observed default rates. The Group will calibrate
mengkalibrasi matriks untuk menyesuaikan pengalaman the matrix to adjust the historical credit loss experience
kerugian kredit historis dengan informasi berwawasan ke with forward-looking information. For instance, if forecast
depan. Misalnya, jika prakiraan kondisi ekonomi (yaitu, economic conditions (i.e., gross domestic product) are
produk domestic bruto) diperkirakan akan memburuk expected to deteriorate over the next year which can lead
selama tahun depan yang dapat menyebabkan to an increased number of defaults in the related sector,
peningkatan jumlah default di sektor terkait, maka tingkat the historical default rates are adjusted. At every
default historis disesuaikan. Pada setiap tanggal reporting date, the historical observed default rates are
pelaporan, tingkat default yang diamati secara historis updated and changes in the forward-looking estimates
diperbarui dan perubahan dalam estimasi berwawasan ke are analysed.
depan dianalisa.
Penilaian korelasi antara tingkat default yang diamati The assessment of the correlation between historical
secara historis, prakiraan kondisi ekonomi, dan ECL observed default rates, forecast economic conditions and
adalah estimasi signifikan. Jumlah ECL sensitif terhadap ECLs is a significant estimate. The amount of ECLs is
perubahan keadaan dan prakiraan kondisi ekonomi. sensitive to changes in circumstances and of forecast
Pengalaman kerugian kredit historis Grup dan prakiraan economic conditions. The Group’s historical credit loss
kondisi ekonomi mungkin tidak mewakili default aktual experience and forecast of economic conditions may also
pelanggan di masa depan. Informasi mengenai ECL pada not be representative of customer’s actual default in the
piutang usaha Grup diungkapkan dalam Catatan 5. future. The information about the ECLs on the Group’s
trade receivables is disclosed in Note 5.
52
Page 57
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN SUMBER 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
UTAMA KETIDAKPASTIAN ESTIMASI (lanjutan) SOURCES OF ESTIMATION UNCERTAINTY
(continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penyisihan Penurunan Nilai Pasar dan Keusangan Allowance for Decline in Market Values and
Persediaan Obsolescence of Inventories
Penyisihan penurunan nilai pasar dan persediaan usang Allowance for decline in market values and obsolescence
diestimasi berdasarkan fakta dan situasi yang tersedia, of inventories are estimated based on provided facts and
termasuk namun tidak terbatas kepada, kondisi fisik circumstances, including but not limited to, the physical
persediaan yang dimiliki, harga jual pasar, estimasi biaya condition of inventories held, market price, estimated
penyelesaian dan estimasi biaya yang timbul untuk completion cost, and estimated costs incurred for selling
penjualan. Penyisihan penurunan nilai dievaluasi kembali of inventories. Obsolescence of inventories are re-
dan disesuaikan jika terdapat tambahan informasi yang evaluated and adjusted as additional information received
mempengaruhi jumlah yang diestimasi. affects the estimated amounts.
Penyusutan Aset Tetap, Amortisasi Aset Takberwujud, Depreciation of Property and Equipment, Amortization of
dan Aset Hak-Guna Intangible Assets, and Right-of-Use Assets
Biaya perolehan aset tetap, aset takberwujud, dan aset The costs of property and equipment, intangible assets,
hak-guna disusutkan dengan menggunakan metode garis and right-of use assets are depreciated and amortized on
lurus berdasarkan taksiran masa manfaat ekonomisnya. a straight-line basis over their estimated useful lives.
Manajemen mengestimasi masa manfaat ekonomis aset Management estimates the useful lives of property and
tetap 4 sampai dengan 8 tahun, aset takberwujud antara equipment, within 4 to 8 years, intangible assets to be
4 sampai dengan 20 tahun, dan aset hak guna 3 sampai within 4 to 20 years and right-of use assets within 3 to 4
5 tahun. Ini adalah umur yang secara umum diharapkan years. These are common life expectancies applied in the
dalam industri dimana Grup menjalankan bisnisnya. industries where the Group conducts their businesses.
Perubahan tingkat pemakaian dan perkembangan Changes in the expected level of usage and technological
teknologi dapat mempengaruhi masa manfaat ekonomis development could impact the economic useful lives and
dan nilai sisa aset, dan karenanya biaya penyusutan the residual values of these assets, and therefore future
masa depan mungkin direvisi. Penjelasan lebih rinci depreciation and amortization charges could be revised.
diungkapkan dalam Catatan 2,8,9, dan 25. Further details are disclosed in Notes 2,8,9, and 25.
Penurunan Nilai Aset Nonkeuangan Impairment of Non-financial Assets
Penelaahan atas penurunan nilai dilakukan apabila The review for impairment is performed if there are
terdapat indikasi penurunan nilai aset tertentu. Penentuan indications of impairment of certain assets. Determination
nilai wajar aset membutuhkan estimasi arus kas yang of fair value of assets requires the estimation of cash
diharapkan akan dihasilkan dari pemakaian berkelanjutan flows expected to be generated from the continuous use
dan pelepasan akhir atas aset tersebut. Perubahan and disposal of the asset. Significant changes in the
signifikan dalam asumsi-asumsi yang digunakan untuk assumptions used to determine fair value can have a
menentukan nilai wajar dapat berdampak signifikan pada significant impact on the recoverable amount and the
nilai terpulihkan dan jumlah kerugian penurunan nilai amount of impairment loss that occurs, that may
yang terjadi mungkin berdampak material pada hasil materially affect recoverable amount the Group's results
operasi Grup. of operations.
Liabilitas Imbalan Kerja Karyawan Employee Benefit Liabilities
Penentuan utang dan biaya pensiun dan liabilitas imbalan The determination of the Group’s obligations and cost for
kerja Grup bergantung pada pemilihan asumsi yang pension and employee benefits liability is dependent on
digunakan oleh aktuaris independen dalam menghitung its selection of certain assumptions used by the
jumlah-jumlah tersebut. Asumsi tersebut termasuk antara independent actuaries in calculating such amounts.
lain, tingkat diskonto, tingkat kenaikan gaji, umur pensiun, Those assumptions include among others, discount rate,
tingkat kematian, tingkat cacat dan tingkat pengunduran salary increase rate, normal retirement age, mortality rate
diri per usia. Hasil aktual yang berbeda dari asumsi yang disability rate and employees’ resignation rate per age.
ditetapkan Grup diakui segera pada laporan posisi Actual results that differ from the Group’s assumptions
keuangan konsolidasian dengan debit atau kredit ke saldo are recognized immediately in the consolidated statement
laba melalui penghasilan komprehensif lainnya dalam of financial position with a corresponding debit or credit to
periode terjadinya. Sementara Grup berkeyakinan bahwa retained earnings through other comprehensive income in
asumsi tersebut adalah wajar dan sesuai, perbedaan the period which they occur. While the Group believes
signifikan pada hasil aktual atau perubahan signifikan that its assumptions are reasonable and appropriate,
dalam asumsi yang ditetapkan Grup dapat mempengaruhi significant differences in the Group’s actual experiences
secara material liabilitas diestimasi atas pensiun dan or significant changes in the Group’s assumptions may
imbalan kerja dan beban imbalan kerja neto. Penjelasan materially affect its estimated liabilities for pension and
lebih rinci diungkapkan dalam Catatan 2 dan 18. employee benefits and net employee benefits expense.
Further details are disclosed in Notes 2 and 18.
53
Page 58
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN SUMBER 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
UTAMA KETIDAKPASTIAN ESTIMASI (lanjutan) SOURCES OF ESTIMATION UNCERTAINTY
(continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Pajak Penghasilan Income Taxes
Pertimbangan signifikan dilakukan dalam menentukan Significant judgment is involved in determining the
penyisihan atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu yang penentuan pajak transactions and computation for which the ultimate tax
akhirnya adalah tidak pasti dalam kegiatan usaha normal. determination is uncertain during the ordinary course of
Grup mengakui liabilitas atas pajak penghasilan badan business. The Group recognizes liabilities for expected
berdasarkan estimasi apakah akan terdapat tambahan corporate income tax issues based on estimates of
pajak penghasilan badan. whether additional corporate income tax will be due.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas seluruh beda temporer Deferred tax assets are recognized for all temporary
antara nilai terbawa laporan keuangan konsolidasian atas differences between the consolidated financial
keberadaan aset dan dasar pajak sepanjang besar statements’ carrying amounts of existing assets and their
kemungkinannya bahwa beda temporer kena pajak respective taxes bases to the extent that it is probable
tersebut dapat digunakan. Estimasi signifikan oleh that taxable profits will be available against which the
manajemen diharuskan dalam menentukan jumlah aset temporary differences can be utilized. Significant
pajak tangguhan yang dapat diakui, berdasarkan saat management estimates are required to determine the
penggunaan dan tingkat penghasilan kena pajak serta amount of deferred tax assets that can be recognized,
strategi perencanaan pajak masa depan. Rincian lebih based upon the likely timing and the level of future
lanjut diungkapkan dalam Catatan 14e. taxable profits together with future tax planning
strategies. Further details are disclosed in Note 14e.
Penurunan Nilai Goodwill Impairment of Goodwill
Menentukan apakah suatu goodwill turun nilainya Determining whether goodwill is impaired requires an
membutuhkan estimasi nilai pakai unit penghasil kas estimation of the value in use of the cash-generating units
dimana goodwill dialokasikan. Perhitungan nilai pakai to which goodwill has been allocated. The value in use
mengharuskan manajemen untuk mengestimasi arus kas calculation requires the management to estimate the
masa depan yang diharapkan dihasilkan dari unit future cash flows expected to arise from the cash-
penghasil kas menggunakan tingkat pertumbuhan yang generating unit using an appropriate growth rate and a
tepat dan tingkat diskonto yang sesuai untuk perhitungan suitable discount rate in order to calculate present value.
nilai kini. Bila aktual arus kas masa depan kurang dari Where the actual future cash flows are less than
yang diharapkan, kerugian penurunan nilai material expected, a material impairment loss may arise.
mungkin timbul.
Estimasi Bunga Pinjaman Inkremental untuk Sewa Estimating the Incremental Borrowing Rate for Leases
Grup tidak dapat langsung menentukan tingkat bunga The Group cannot readily determine the interest rate
implisit dalam sewa, oleh karena itu, Grup menggunakan implicit in the lease, therefore, it uses its incremental
suku bunga pinjaman tambahan (IBR) untuk mengukur borrowing rate (IBR) to measure lease liabilities. The IBR
kewajiban sewa. IBR adalah tingkat bunga yang harus is the rate of interest that the Group would have to pay to
dibayar Grup untuk meminjam dalam jangka waktu yang borrow over a similar term, and with a similar security, the
sama, dan dengan jaminan serupa, dana yang diperlukan funds necessary to obtain an asset of a similar value to
untuk memperoleh aset dengan nilai yang sama dengan the right-of-use asset in a similar economic environment.
aset hak-guna dalam lingkungan ekonomi yang sama. IBR therefore reflects what the Group ‘would have to
Oleh karena itu, IBR mencerminkan apa yang 'harus pay’, which requires estimation when no observable rates
dibayar' oleh Grup, yang memerlukan perkiraan ketika are available or when they need to be adjusted to reflect
tidak ada tarif yang tersedia sebagai acuan atau ketika the terms and conditions of the lease. The Group
perlu disesuaikan untuk mencerminkan syarat dan estimates the IBR using observable inputs (such as
ketentuan sewa. Grup memperkirakan IBR menggunakan market interest rates).
input yang dapat diamati (seperti suku bunga pasar).
54
Page 59
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Akun ini terdiri dari: This account consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Kas Cash on hand
Rupiah Rupiah
Kas kecil 5.028.233.315 10.491.671.096 Cash on hand
Bank Banks
Rupiah Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 9.284.484.475 5.674.070.582 (Persero) Tbk
PT Bank Central Asia Tbk 5.675.041.380 10.670.386.652 PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk 1.989.511.397 921.725.126 PT Bank CIMB Niaga Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 1.485.682.824 3.618.756.643 (Persero) Tbk
PT Bank Permata Tbk 1.057.950.703 1.447.792.779 PT Bank Permata Tbk
PT Bank Mandiri (Persero) Tbk 316.967.064 791.023.904 PT Bank Mandiri (Persero) Tbk
PT Bank Pan Indonesia Tbk 20.839.156 21.348.248 PT Bank Pan Indonesia Tbk
PT Bank UOB Indonesia 12.720.210 13.024.084 PT Bank UOB Indonesia
PT Bank Ina Perdana Tbk 1.917.548 - PT Bank Ina Perdana Tbk
PT Bank Maybank Indonesia Tbk 1.745.902 2.015.723 PT Bank Maybank Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 875.000 - (Persero) Tbk
Dolar Amerika Serikat United States Dollar
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
(USD16.396 pada (USD16,396 on
30 Juni 2023 dan June 30,2023 and
USD16.150 pada USD16,150 on
31 Desember 2022) 246.359.808 254.053.798 December 31, 2022)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk (USD4.706 (Persero) Tbk (USD4,706 on
pada 30 Juni 2023 dan June 30, 2023 and
USD973 pada USD973 on
31 Desember 2022) 70.713.859 15.302.330 December 31, 2022)
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
(USD1.534 pada (USD1,534 on
30 Juni 2023 dan June 30, 2023
USD1.653 pada and USD1,653 on
31 Desember 2022) 23.048.044 26.000.034 December 31, 2022)
PT Bank Permata Tbk PT Bank Permata Tbk
(USD1.026 pada (USD1,026 on
30 Juni 2023 dan June 30, 2023
USD1.125 pada and USD1,125 on
31 Desember 2022) 15.413.667 17.694.225 December 31, 2022)
Subtotal bank 20.203.271.037 23.473.194.128 Subtotal banks
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank CIMB Niaga Tbk 85.000.000.000 85.000.000.000 PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk 110.000.000 110.000.000 PT Bank Central Asia Tbk
Subtotal deposito berjangka 85.110.000.000 85.110.000.000 Subtotal time deposit
Total 110.341.504.352 119.074.865.224 Total
Suku bunga bank tahunan berkisar antara 0,10% - 3,58% The annual interest rate of bank are ranging between
masing-masing pada tanggal 30 Juni 2023 dan 0.10% - 3.58% as at June 30, 2023 and December 31,
31 Desember 2022. 2022, respectively.
55
Page 60
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Suku bunga deposito berjangka tahunan berkisar antara The annual interest rate of time deposits are ranging
2,00% - 3,50% pada tanggal 30 Juni 2023 dan between 2.00% - 3.50% as at June 30, 2023 and
31 Desember 2022. December 31, 2022.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, tidak As at June 30, 2023 and December 31, 2022, there is no
ada kas dan setara kas yang dibatasi penggunaannya restricted cash and cash equivalents nor placed in related
dan ditempatkan pada pihak berelasi. parties.
5. PIUTANG USAHA - NETO 5. TRADE RECEIVABLES - NET
Akun ini terdiri dari: This account consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Pihak ketiga Third parties
Rupiah Rupiah
PT Dala Tagar Inovasi 47.640.849.549 16.686.693.300 PT Dala Tagar Inovasi
PT Sembi Solusi Indonesia 36.949.664.547 33.692.224.106 PT Sembi Solusi Indonesia
Yayasan Yarsi Islam Indonesia 27.331.944.183 17.164.470.334 Yayasan Yarsi Islam Indonesia
PT Utech Global World 25.610.302.279 - PT Utech Global World
CV Artha Jaya Sukses 24.206.955.171 - CV Artha Jaya Sukses
PT Powerindo Aspal Pratama 23.399.488.455 - PT Powerindo Aspal Pratama
PT Pelita Dwitama Gemilang 22.857.992.901 583.749.000 PT Pelita Dwitama Gemilang
PT SJDS Tech World 22.234.385.743 - PT SJDS Tech World
PT Dian Komunikasi 18.538.020.771 43.889.858.983 PT Dian Komunikasi
CV Grombsi 16.408.295.884 23.548.203.374 CV Grombsi
PT Bentang Manikam Persada 16.056.413.900 - PT Bentang Manikam Persada
PT Sinergi Inovasi Nusantara 14.470.733.400 1.987.429.034 PT Sinergi Inovasi Nusantara
PT Kazan Teknologi Makmur 12.392.447.968 8.059.385.662 PT Kazan Teknologi Makmur
PT Btari Eka Lentera Komunikasi 11.178.493.700 - PT Btari Eka Lentera Komunikasi
PT Semesta Peduli Nusantara 7.384.258.667 14.092.445.391 PT Semesta Peduli Nusantara
PT Sriendo Telekom 6.738.372.823 14.743.572.355 PT Sriendo Telekom
PT Komputindo Makmur Sejahtera 6.186.771.393 16.242.738.995 PT Komputindo Makmur Sejahtera
PT Puri Permata 3.587.492.250 10.343.073.143 PT Puri Permata
PT Triputra Globalindo 3.213.643.158 10.937.419.458 PT Triputra Globalindo
PT Trimitra Bangun Selaras - 13.281.135.502 PT Trimitra Bangun Selaras
PT Cerdas Digital Nusantara - 11.178.237.795 PT Cerdas Digital Nusantara
Lain-lain (di bawah Rp10 miliar) 27.243.068.626 41.084.084.672 Others (below Rp10 billion)
Dolar Amerika Serikat United States Dollar
TMN Asia Digital Inc TMN Asia Digital Inc
(USD1.273.459 pada (USD1,273,459 on
30 Juni 2023 dan June 30, 2023
USD477.778 pada and USD477,778 on
31 Desember 2022) 19.134.994.934 7.515.925.718 December 31, 2022)
Digital Jaya Agency Sdn Bhd Digital Jaya Agency Sdn Bhd
(USD1.129.300 pada (USD1,129,300 on
30 Juni 2023) 16.968.861.800 - June 30, 2023)
MAG Consultant Inc MAG Consultant Inc
(USD959.399 pada (USD959,399 on
30 Juni 2023 dan June 30, 2023 and
USD1.557.132 pada USD1,557,132 on
31 Desember 2022) 14.415.926.365 24.495.238.320 December 31, 2022)
API Consultancy API Consultancy
(USD10 pada 30 Juni 2023 (USD10 on June 30, 2023
dan USD161.033 pada and USD161,033 on
31 Desember 2022) 150.260 2.533.213.269 December 31, 2022)
Subtotal 424.149.528.727 312.059.098.411 Subtotal
Penyisihan atas ECL (36.405.035.552) (17.347.640.379) Allowance for ECL
Total 387.744.493.175 294.711.458.032 Total
56
Page 61
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA - NETO (lanjutan) 5. TRADE RECEIVABLES - NET (continued)
Rincian umur piutang usaha dihitung berdasarkan tanggal The aging of trade receivables based on invoice dates
faktur adalah sebagai berikut: are as follows:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Belum jatuh tempo 181.211.321.320 150.497.486.592 Not yet due
Telah jatuh tempo: Past due:
1 - 30 hari 62.821.579.237 13.818.622.133 1 - 30 days
31 - 60 hari 81.823.825.110 15.830.769.956 31 - 60 days
61 - 90 hari 45.804.956.812 15.495.008.910 61 - 90 days
91 - 120 hari 17.180.115.373 15.514.520.041 91 - 120 days
Lebih dari 120 hari 35.307.730.875 100.902.690.779 More than 120 days
Subtotal 424.149.528.727 312.059.098.411 Subtotal
Penyisihan atas ECL (36.405.035.552) (17.347.640.379) Allowance for ECL
Total 387.744.493.175 294.711.458.032 Total
Mutasi penyisihan atas ECL Grup adalah sebagai berikut: Movements in the Group’s allowance for ECL are as
follows:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Saldo awal 17.347.640.379 8.359.986.461 Beginning balance
Penambahan penyisihan atas ECL 21.086.414.218 14.951.621.936 Additional allowance for ECL
Pemulihan atas ECL (2.029.019.045) (5.963.968.018) Reversal of ECL
Saldo akhir 36.405.035.552 17.347.640.379 Ending balance
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, tidak As at June 30, 2023 and December 31, 2022, there are
ada piutang usaha yang dijaminkan sehubungan dengan no trade receivables used as collateral for any
liabilitas apapun. obligations.
Manajemen Grup berpendapat bahwa penyisihan atas The Group’s management believes that the allowance for
ECL tersebut cukup untuk menutup kemungkinan ECL is adequate to cover possible losses on uncollectible
kerugian dari tidak tertagihnya piutang. accounts.
6. SIFAT, SALDO, DAN TRANSAKSI HUBUNGAN 6. NATURE, BALANCES, AND TRANSACTIONS WITH
BERELASI RELATED PARTIES
Dalam kegiatan usaha normal, Grup melakukan transaksi In the normal course of business, the Group entered into
usaha dan keuangan dengan pihak - pihak berelasi, business and financial transactions with related parties,
berdasarkan persyaratan yang disetujui kedua belah which are conducted based on the terms and conditions
pihak. agreed by both parties.
Rincian sifat hubungan dan jenis transaksi yang signifikan The nature of relationship and transactions with related
dengan pihak-pihak berelasi adalah sebagai berikut: parties are as follows:
Pihak-pihak berelasi/ Sifat dan hubungan/ Sifat transaksi/
Related parties Nature of relationship Type of transactions
PT WIR Global Kreatif Pemegang Saham Entitas Induk dan Entitas Anak/ Piutang lain-lain dan utang lain-lain/
Shareholder of the Company and Subsidiary Other receivables and other payables
PT Kreasi Kapital Investama Entitas Sepengendali/ Piutang lain-lain/
Entity Under Common Control Other receivables
PT Kreatif Global Indonesia Entitas Sepengendali/ Piutang lain-lain/
Entity Under Common Control Other receivables
57
Page 62
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. SIFAT, SALDO, DAN TRANSAKSI HUBUNGAN 6. NATURE, BALANCES, AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Saldo dan transaksi dengan pihak berelasi adalah The balances and transactions with related parties are as
sebagai berikut: follows:
a. Piutang lain-lain - pihak berelasi a. Other receivables - related parties
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
PT WIR Global Kreatif 1.854.386.628 3.353.485.552 PT WIR Global Kreatif
PT Kreasi Kapital Investama 1.041.809.436 1.014.384.728 PT Kreasi Kapital Investama
PT Kreatif Global Indonesia 92.710.671 1.005.450.706 PT Kreatif Global Indonesia
Total 2.988.906.735 5.373.320.986 Total
Persentase* 0,30% 0,61% Percentage*
*) Persentase terhadap total aset konsolidasian/Percentage to consolidated total assets.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, other
piutang lain-lain - pihak berelasi Grup merupakan receivable - related parties of the Group represent
pinjaman yang diberikan kepada pihak berelasi yang loans to related parties which bear interest 6% per
dikenai bunga masing-masing sebesar 6% per tahun, annum, respectively, with due date of not more than
dengan jangka waktu tidak melebihi dari 1 tahun. 1 year.
Tidak terdapat persyaratan khusus dari Grup terkait There are no specific requirements from the Group
pemberian piutang lain-lain - pihak berelasi. regarding the granting of other receivables - related
parties.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, other
piutang lain-lain - pihak berelasi dari PT WIR Global receivable - related parties from PT WIR Global
Kreatif, PT Kreasi Kapital Investama, dan PT Kreatif Kreatif, PT Kreasi Kapital Investama, and PT Kreatif
Global Indonesia merupakan piutang lain-lain yang Global Indonesia represents other receivable that is
diberikan Entitas Induk berkaitan kegiatan given by the Company pertaining to operational
operasional. activities.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, other
tidak terdapat piutang lain-lain - pihak berelasi yang receivable - related parties were not used as
dijadikan sebagai jaminan. collateral.
Berdasarkan telaah atas status dari masing-masing Based on a review of the status of the individual
piutang lain-lain - pihak berelasi pada tanggal other receivable - related parties as at June 30, 2023
30 Juni 2023 dan 31 Desember 2022, manajemen and December 31, 2022, the management of the
Grup berkeyakinan bahwa piutang lain-lain - pihak Group believes that all other receivables - related
berelasi dapat tertagih seluruhnya, sehingga tidak parties will be fully collected, and therefore a
diperlukan provisi ekspektasi kerugian kredit. provision for expected credit losses was not
considered necessary.
b. Utang lain-lain - pihak berelasi b. Other payables - related parties
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
PT WIR Global Kreatif - 4.246.752 PT WIR Global Kreatif
Persentase* - 0,00% Percentage*
*) Persentase terhadap total liabilitas konsolidasian/Percentage to consolidated total liabilities
58
Page 63
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. SIFAT, SALDO, DAN TRANSAKSI HUBUNGAN 6. NATURE, BALANCES AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
b. Utang lain-lain - pihak berelasi (lanjutan) b. Other payables - related parties (continued)
Pada tanggal 31 Desember 2022, utang lain-lain - As at December 31, 2022, other payables - related
pihak berelasi dikenakan bunga sebesar 6,00% per q parties is charged interest by 6.00% per year.
tahun.
Tidak terdapat persyaratan khusus atau jaminan There are no specific requirements or collateral
terkait utang lain-lain - pihak berelasi regarding of other payables - related parties.
Pada tanggal 31 Desember 2022, utang lain-lain - As at December 31, 2022, other payable - related
pihak berelasi kepada PT WIR Global Kreatif parties to PT WIR Global Kreatif represents other
merupakan utang lain-lain yang diperoleh TAM payable obtained by TAM pertaining to operational
berkaitan kegiatan operasional. activities.
c. Gaji, upah, dan tunjangan kepada Dewan c. Salaries, wages, and allowances to Board of
Komisaris dan Direksi (Catatan 25) Commissioners and Directors (Note 25)
Rincian gaji, upah, dan tunjangan yang dibayarkan The details of salaries, wages, and allowances paid
kepada Dewan Komisaris dan Direksi Grup masing- to the Group’s Board of Commissioners and
masing untuk periode enam bulan yang berakhir pada Directors for the six-month period ended
tanggal 30 Juni 2023 dan 2022 adalah sebagai June 30, 2023 and 2022, respectively, are as follows:
berikut:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Total 8.965.977.554 5.635.903.870 Total
Persentase* 27,65% 37,96% Percentage*
*) Persentase terhadap total gaji pada beban umum dan administrasi konsolidasian/Percentage to consolidated total salaries in general
and administrative expenses
7. UANG MUKA DAN BEBAN DIBAYAR DI MUKA 7. ADVANCES AND PREPAID EXPENSES
Akun ini terdiri dari: This account consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Uang Muka Advances
Pengembangan aset takberwujud 22.997.851.600 89.376.000 Intangible assets development
Pengembangan perangkat lunak 9.700.253.247 810.730.324 Software development
Instalasi mesin 4.150.238.240 4.025.238.240 Machine installation
Pembelian persediaan - 86.311.949.600 Purchase of inventory
Pembelian aset tetap - 240.229.027 Purchase of property and equipment
Beban Dibayar Di Muka Prepaid Expenses
Asuransi 526.392.100 - Insurance
Lisensi 281.005.686 - License
Sewa peralatan - 28.981.238 Rent of equipments
Lain-lain - 170.739.557 Others
Total 37.655.740.873 91.677.243.986 Total
59
Page 64
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. UANG MUKA DAN BEBAN DIBAYAR DI MUKA 7. ADVANCES AND PREPAID EXPENSES (continued)
(lanjutan)
Uang muka pembelian persediaan merupakan uang muka Advances of purchase of inventory represent advances
dari HAM atas pembelian persediaan consumer goods from HAM for the purchase of consumer goods supplies
dari PT Sentral Niaga Anugerah. Berdasarkan perjanjian from PT Sentral Niaga Anugerah. Based on the
kerjasama tanggal 29 Agustus 2022, HAM menjadi cooperation agreement dated August 29, 2022, HAM
distributor produk consumer goods melalui aplikasi becomes a distributor of consumer goods products
the Horeca dengan jangka waktu 2 tahun. through the Horeca application for a period of 2 years.
Uang muka instalasi merupakan uang muka atas instalasi Advances for installation represent advances for
mesin dan peralatan kantor. installation of office machines and equipment.
Uang muka pengembangan aset takberwujud merupakan Advances for intangible asset development represent
uang muka kepada vendor atas kegiatan pengembangan advances to vendor for development of intangible assets
aset takberwujud milik ARE, VMR, MNR dan JPI. owned by ARE, VMR, MNR, and JPI.
Uang muka atas pengembangan perangkat lunak Advance for software development represent prepaid
merupakan biaya dibayar dimuka kepada vendor atas expenses to vendors for software development projects
proyek pengembangan software yang diperlukan oleh required by the customer in connection with the TAM,
customer sehubungan dengan proyek TAM, ARE, VMR ARE, VMR and MNR and internal software development.
dan MNR dan pengembangan software internal.
Uang muka atas pembelian aset tetap merupakan uang Advance for purchase property and equipment represent
muka dari MIM atas pembelian peralatan kantor. advances from MIM for purchase office equipments.
60
Page 65
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. ASET TETAP 8. PROPERTY AND EQUIPMENT
Rincian aset tetap adalah sebagai berikut: The details of property and equipment are as follows:
30 Juni 2023/June 30, 2023
Saldo Awal/ Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Biaya Perolehan Cost
Pemilikan langsung Direct ownership
Perabotan, perlengkapan, dan Furniture, fixture, and office
peralatan kantor 149.842.838.444 1.749.017.505 23.900.000 151.567.955.949 equipmets
Peralatan broadcasting 15.745.834.427 6.734.095 14.453.153 15.738.115.369 Broadcasting equipments
Kendaraan 378.600.000 - - 378.600.000 Vehicles
Pembiayaan Financing
Kendaraan 3.258.000.000 - - 3.258.000.000 Vehicles
Aset dalam penyelesaian Assets in progress
Perabotan, perlengkapan, dan Furniture, fixture, and office
peralatan kantor 18.018.018.018 - - 18.018.018.018 equipmets
Total 187.243.290.889 1.755.751.600 38.353.153 188.960.689.336 Total
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Perabotan, perlengkapan, dan Furniture, fixture, and office
peralatan kantor 34.031.377.148 17.708.557.957 1.493.750 51.738.441.355 equipments
Peralatan broadcasting 15.342.539.027 54.469.107 2.408.859 15.394.599.275 Broadcasting equipments
Kendaraan 331.275.000 23.662.500 - 354.937.500 Vehicles
Pembiayaan Financing
Kendaraan 1.527.187.500 203.625.000 - 1.730.812.500 Vehicles
Total 51.232.378.675 17.990.314.564 3.902.609 69.218.790.630 Total
Nilai buku 136.010.912.214 119.741.898.706 Net book value
61
Page 66
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. ASET TETAP (lanjutan) 8. PROPERTY AND EQUIPMENT (continued)
Rincian aset tetap adalah sebagai berikut (lanjutan): The details of property and equipment are as follows (continued):
31 Desember 2022/December 31, 2022
Saldo Awal/ Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Biaya Perolehan Cost
Pemilikan langsung Direct ownership
Perabotan, perlengkapan, dan Furniture, fixture, and office
peralatan kantor 30.675.372.669 119.167.465.775 - 149.842.838.444 equipments
Peralatan broadcasting 15.309.589.091 436.245.336 - 15.745.834.427 Broadcasting equipments
Kendaraan 378.600.000 - - 378.600.000 Vehicles
Pembiayaan Financing
Kendaraan 3.258.000.000 - - 3.258.000.000 Vehicles
Aset dalam penyelesaian Assets in progress
Perabotan, perlengkapan, dan Furniture, fixture, and office
peralatan kantor - 18.018.018.018 - 18.018.018.018 equipments
Total 49.621.561.760 137.621.729.129 - 187.243.290.889 Total
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Perabotan, perlengkapan, dan Furniture, fixture, and office
peralatan kantor 20.053.382.999 13.977.994.149 - 34.031.377.148 equipments
Peralatan broadcasting 11.801.141.592 3.541.397.435 - 15.342.539.027 Broadcasting equipments
Kendaraan 283.950.000 47.325.000 - 331.275.000 Vehicles
Pembiayaan Financing
Kendaraan 1.119.937.500 407.250.000 - 1.527.187.500 Vehicles
Total 33.258.412.091 17.973.966.584 - 51.232.378.675 Total
Nilai buku 16.363.149.669 136.010.912.214 Net book value
62
Page 67
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. ASET TETAP (lanjutan) 8. PROPERTY AND EQUIPMENT (continued)
Beban penyusutan untuk periode enam bulan yang Depreciation expenses for the six-month period then
berakhir pada 30 Juni 2023 dan 2022 masing-masing ended June 30, 2023 and 2022 are as follows:
adalah sebagai berikut:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Beban pokok pendapatan (Catatan 23) 12.808.175.886 2.659.715.596 Cost of revenue (Note 23)
Beban umum dan administrasi General and administrative expense
(Catatan 25) 5.182.138.678 2.576.762.407 (Note 25)
Total 17.990.314.564 5.236.478.003 Total
Perhitungan laba penjualan aset tetap sebagai berikut: The calculation of gain on sale of property and
equipment are as follows:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Hasil penjualan 34.450.544 - Selling price
Nilai buku (34.450.544) - Book value
Laba penjualan aset tetap - - Gain on sale of property and equipment
Pada tanggal 31 Desember 2022, penambahan aset tetap As at December 31, 2022, the additional of property and
perabotan, perlengkapan, dan peralatan kantor equipment consist of purchase machine DAV amounting
merupakan pembelian atas mesin DAV sebanyak 3.500 3,500 unit and office space renovations at Sequis Tower.
unit dan renovasi ruang kantor Sequis Tower.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, vehicles of
kendaraan Entitas Induk sebesar Rp3.140.132.160 the Company amounted to Rp3,140,132,160, were
digunakan sebagai jaminan utang pembiayaan yang pledged as collateral for the financing payables obtained
diperoleh dari PT Mandiri Tunas Finance (Catatan 15). from PT Mandiri Tunas Finance (Note 15).
Pada tanggal 31 Desember 2022, perabotan, As at December 31, 2022, furniture, fixture, and office
perlengkapan, dan peralatan kantor Grup diasuransikan equipments of the Group are insured against all risks
terhadap segala risiko kepada PT MNC Asuransi with PT MNC Asuransi Indonesia, third parties, with sum
Indonesia, pihak ketiga, dengan nilai pertanggungan insured amounting to Rp6,076,606,249.
sebesar Rp6.076.606.249.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, vehicles of
kendaraan Entitas Induk diasuransikan terhadap segala the Company are insured against all risks with
risiko kepada PT Asuransi Ramayana, pihak ketiga, PT Asuransi Ramayana, third parties, with sum insured
dengan nilai pertanggungan sebesar Rp1.954.800.000. amounting to Rp1,954,800,000.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, As at June 30, 2023 and December 31, 2022, property
terdapat aset tetap Grup yang telah disusutkan penuh and equipment of Group’s that have been fully
dan masih digunakan sebesar Rp22.862.448.476. depreciated and are still being used amounted to
Rp22,862,448,476.
Tidak terdapat aset tetap yang dipakai sementara. There are no temporarily used property and equipment.
Tidak terdapat aset tetap yang dihentikan dari No property and equipment are excluded from active use
penggunaan aktif dan tidak diklasifikasikan sebagai and are not classified as available for sale.
tersedia untuk dijual.
Manajemen Grup berkeyakinan bahwa tidak terdapat The Group’s management believes that there are no
kejadian-kejadian atau perubahan-perubahan yang event or changes that indicates impairment of property
mengidentifikasikan adanya penurunan nilai aset tetap. and equipment.
63
Page 68
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO 9. INTANGIBLE ASSETS - NET
Rincian aset tak berwujud adalah sebagai berikut: The details of intangible assets are as follows:
30 Juni 2023/June 30, 2023
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassification Ending Balance
Biaya Perolehan Cost
Perangkat lunak 704.029.900 796.655.400 - - 1.500.685.300 Software
Hak paten 11.594.110.642 57.600.000 - - 11.651.710.642 Patent
Hak cipta 5.674.340.106 984.185.463 - - 6.658.525.569 Copyright
Penelitian dan Research and
pengembangan development
Mindstores for IPTV 10.805.400.000 - - - 10.805.400.000 Mindstores for IPTV
ARpedia 8.338.880.000 - - - 8.338.880.000 ARpedia
IseeAR 2.0 8.348.353.057 30.000.000 - - 8.378.353.057 IseeAR 2.0
AR Fashion Mirror 6.405.700.000 1.085.843.333 - - 7.491.543.333 AR Fashion Mirror
MINAR Digital Goods 5.983.220.000 30.000.000 - - 6.013.220.000 MINAR Digital Goods
Cinema 4D 6.017.040.000 1.758.015.000 - - 7.775.055.000 Cinema 4D
Karaoke Pods 7.880.480.000 - - - 7.880.480.000 Karaoke Pods
Car Windshield AR 4.500.598.961 30.000.000 - - 4.530.598.961 Car Windshield AR
Smart Chair 21.095.040.000 30.000.000 - - 21.125.040.000 Smart Chair
E-DNA 6.288.200.000 - - - 6.288.200.000 E-DNA
E-Cash 5.346.537.429 - - - 5.346.537.429 E-Cash
Metode Sinkronisasi Avatar dengan Avatar Synchronization
Konten Multimedia pada POD Method with Content in
Karaoke - 12.261.275.538 - - 12.261.275.538 Karaoke POD Multimedia
Jam Tangan Pintar sebagai Portal Smartwatch as a Security
Keamanan berbagai Platform Gateway for Various
Metaverse - 4.503.000.000 - - 4.503.000.000 Metaverse Platforms
Metode dan Proses Penerapan Verifikasi Methods and Processes for Implementing ID
ID, Virtual Monitoring Kesehatan, Verification, Virtual Health Monitoring,
Manajemen Aset, dan Interaksi Sosial Asset Management, and Social
pada Platform Metaverse berbasis Interaction on Wearable Device Based
Wearable Device - 5.180.000.000 - - 5.180.000.000 Metaverse Platform
O2O Create Avatar 4.625.607.770 3.130.000.000 - - 7.755.607.770 O2O Create Avatar
Metode & Alat Sinkronisasi Data Integrated Data Synchronization Methods &
Terintegrasi antar Konsol Berbasis Tools between IoT Based Consoles
IoT Melalui Jaringan 5.808.640.474 1.705.386.559 - - 7.514.027.033 Through Network
64
Page 69
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Rincian aset tak berwujud adalah sebagai berikut (lanjutan): The details of intangible assets are as follows (continued):
30 Juni 2023/June 30, 2023
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassification Ending Balance
Metode & Alat Kompetisi Karaoke dengan Karaoke Competition Methods &
Fitur Realitas Tertambah antar Konsol Tools with Augmented Reality Features
Secara On-Site Ataupun Out-Site between On-Site or Out-Site Consoles
Melalui Jaringan 6.697.687.770 1.255.386.559 - - 7.953.074.329 Through Network
Metodologi untuk Sistem Pembayaran Methodology for Payment System
dengan Kombinasi Kecerdasan with the Combination of Artificial
Buatan (AI) dan Pemindaian 3D - 5.170.000.000 - - 5.170.000.000 Intelligence (AI) and 3D Scanning
Metodologi dan Perangkat untuk Methodology and Device to
Membantu Penyandang Disabilitas Assist the Disabled to
dalam Melakukan Transaksi - 5.500.000.000 - - 5.500.000.000 Make Transaction
Metodologi dan Perangkat untuk Interaksi Methodology and Device for Kiosk
Kiosk untuk Membantu Pengguna Interaction to Assist Users Using
dengan Pengenalan Suara Multilingual Voice Recognition and Module
Multibahasa dan Aktivasi Modul - 5.320.000.000 - - 5.320.000.000 Activations
Metodologi dan Perangkat untuk Methodology and Device of Augmented
Otentikasi Tambahan berbasis Authentication based on Ultrasonic
Frekuensi Ultrasonik - 6.020.000.000 - - 6.020.000.000 Frequency
Metodologi dan Perangkat untuk Methodology and Device to
Mengintegrasikan Kecerdasan Buatan Integrate AI for
(AI) pada Interaksi dan Otomasi Kiosk - 6.580.000.000 - - 6.580.000.000 Kiosk Interaction and Automations
Saas Virtual Store 6.541.914.667 195.364.583 - - 6.737.279.250 Saas Virtual Store
Metode & Alat Automasi Konversi Konten Multimedia Content Conversion
Multimedia Menjadi Konten Realitas Automation Methods & Tools Into
Tertambah 7.403.739.241 2.493.046.875 - - 9.896.786.116 Augmented Reality Content
Metode Automasi Perhitungan Royalti Royalty Calculation Automation Method of
dari Konten Multimedia Berlisensi Licensed Multimedia Content on Duration-
Pada Platform Berbasis Durasi 6.498.215.799 2.973.046.875 - - 9.471.262.674 Based Platform
Metode Interaksi Pengguna dengan User Interaction Method with Avatars on
Avatar pada POD Karaoke 3.898.215.799 6.480.000.000 - - 10.378.215.799 POD Karaoke
Penerapan Teknologi IoT dalam The Implementation of IoT Technology
Menghubungkan Virtual Store dengan in Connecting Virtual Stores with Physical
Realitas Fisik - 3.750.000.000 - - 3.750.000.000 Reality
65
Page 70
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Rincian aset tak berwujud adalah sebagai berikut (lanjutan): The details of intangible assets are as follows (continued):
30 Juni 2023/June 30, 2023
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassification Ending Balance
Metodologi Navigasi Toko dengan Methodology of Store Navigation using
Pemanfaatan Realitas Tertambah yang Augmented Reality Enhanced with VPS
Ditingkatkan dengan Teknologi VPS - 3.800.000.000 - - 3.800.000.000 Technology
Sistem Panduan dan Manajemen Inventaris AR/VR Integrated Warehouse Inventory
Gudang Terintegrasi AR/VR - 3.400.000.000 - - 3.400.000.000 Guidance & Management System
Otentikasi Tertambah dengan Augmented Authentication using
Teknologi Laser - 3.668.000.000 - - 3.668.000.000 Laser Technology
Otentikasi Tertambah Menggunakan Augmented Authentication
Pengenalan Pola Gambar dengan Using Image Pattern Recognition
Memanfaatkan Kamera Inframerah dan Utilising Infrared Camera
Kamera UV - 3.668.000.000 - - 3.668.000.000 and UV Camera
Otentikasi Tertambah Menggunakan Augmented Authentication Using 3D
Pengenalan Kedalaman 3D berdasarkan Depth Recognition based on
Masukan Ultrasonik - 4.668.000.000 - - 4.668.000.000 Using Ultrasonic Input
Fungsi Kustomisasi Avatar Customization
Avatar 17.624.815.995 5.231.964.397 - (12.739.740.423) 10.117.039.969 Function
Nusameta Platform - 751.626.368 - 9.652.501.673 10.404.128.041 Nusameta Platform
Nusameta Sports - 5.945.304.050 - 3.087.238.750 9.032.542.800 Nusameta Sports
World Creator Tools - 2.700.000.000 - - 2.700.000.000 World Creator Tools
Nusameta Blockchain & Nusameta Blockchain
Pengembangan Pasar Nusameta 4.669.930.852 - - (4.669.930.852) - & Nusameta Marketplace Development
GORO Blockchain - 1.936.777.449 - 3.452.680.852 5.389.458.301 GORO Blockchain
Nusameta Marketplace - 2.840.250.000 - 1.217.250.000 4.057.500.000 Nusameta Marketplace
Aset takberwujud dalam penyelesaian Intangible assets in progress
Perangkat lunak 3.219.196.000 120.892.000 - - 3.340.088.000 Software
Total 175.969.894.462 116.049.620.449 - - 292.019.514.911 Total
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 501.467.400 120.140.424 - - 621.607.824 Software
Hak paten 4.678.076.145 290.062.766 - - 4.968.138.911 Patent
Hak cipta 1.032.003.799 161.355.643 - - 1.193.359.442 Copyright
Total 6.211.547.344 571.558.833 - - 6.783.106.177 Total
Nilai buku 169.758.347.118 285.236.408.734 Net book value
66
Page 71
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Rincian aset tak berwujud adalah sebagai berikut (lanjutan): The details of intangible asstes are as follows (continued):
31 Desember 2022/December 31, 2022
Saldo Awal/ Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Biaya perolehan Cost
Perangkat lunak 472.529.900 231.500.000 - 704.029.900 Software
Hak paten 11.573.783.142 20.327.500 - 11.594.110.642 Patent
Hak cipta 5.674.340.106 - - 5.674.340.106 Copyright
Penelitian dan pengembangan Research and development
Mindstores for IPTV 10.668.086.958 137.313.042 - 10.805.400.000 Mindstores for IPTV
ARpedia 7.684.830.357 654.049.643 - 8.338.880.000 ARpedia
IseeAR 2.0 6.711.778.248 1.636.574.809 - 8.348.353.057 IseeAR 2.0
AR Fashion Mirror 6.116.900.000 288.800.000 - 6.405.700.000 AR Fashion Mirror
MINAR Digital Goods 5.874.950.000 108.270.000 - 5.983.220.000 MINAR Digital Goods
Cinema 4D 4.643.340.000 1.373.700.000 - 6.017.040.000 Cinema 4D
Karaoke Pods 4.310.620.000 3.569.860.000 - 7.880.480.000 Karaoke Pods
Car Windshield AR 2.628.918.293 1.871.680.668 - 4.500.598.961 Car Windshield AR
Smart Chair 20.899.290.000 195.750.000 - 21.095.040.000 Smart Chair
E-DNA - 6.288.200.000 - 6.288.200.000 E-DNA
E-Cash - 5.346.537.429 - 5.346.537.429 E-Cash
O2O Create Avatar - 4.625.607.770 - 4.625.607.770 O2O Create Avatar
Saas Virtual Store - 6.541.914.667 - 6.541.914.667 Saas Virtual Store
Metode & Alat Sinkronisasi Data Integrated Data Synchronization Methods
Terintegrasi antar Konsol Berbasis IoT & Tools between IoT Based Consoles
Melalui Jaringan - 5.808.640.474 - 5.808.640.474 Through Network
Metode & Alat Kompetisi Karaoke dengan Karaoke Competition Methods & Tools
Fitur Realitas Tertambah antar Konsol with Augmented Reality Features
Secara On-Site Ataupun Out-Site between On-Site or Out-Site Consoles
Melalui Jaringan - 6.697.687.770 - 6.697.687.770 Through Network
Metode & Alat Automasi Konversi Konten Multimedia Content Conversion
Multimedia Menjadi Konten Realitas Automation Methods & Tools Into
Tertambah - 7.403.739.241 - 7.403.739.241 Augmented Reality Content
67
Page 72
The original consolidated financial statements included herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Rincian aset tak berwujud adalah sebagai berikut (lanjutan): The details of intangible asstes are as follows (continued):
31 Desember 2022/December 31, 2022
Saldo Awal/ Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Penelitian dan pengembangan (lanjutan) Research and development (continued)
Metode Automasi Perhitungan Royalti dari Royalty Calculation Automation Method
Konten Multimedia Berlisensi Pada of Licensed Multimedia Content on
Platform Berbasis Durasi - 6.498.215.799 - 6.498.215.799 Duration-Based Platform
Metode Interaksi Pengguna dengan User Interaction Method with
Avatar pada POD Karaoke - 3.898.215.799 - 3.898.215.799 Avatars on POD Karaoke
Fungsi Kustomisasi Avatar - 17.624.815.995 - 17.624.815.995 Avatar Customization Function
Nusameta Blockchain & Pengembangan Nusameta Blockchain & Nusameta
Pasar Nusameta - 4.669.930.852 - 4.669.930.852 Marketplace Development
Aset takberwujud dalam penyelesaian Intangible assets in progress
Perangkat lunak - 3.219.196.000 - 3.219.196.000 Software
Total 87.259.367.004 88.710.527.458 - 175.969.894.462 Total
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 470.114.422 31.352.978 - 501.467.400 Software
Hak paten 4.099.048.194 579.027.951 - 4.678.076.145 Patent
Hak cipta 709.292.513 322.711.286 - 1.032.003.799 Copyright
Total 5.278.455.129 933.092.215 - 6.211.547.344 Total
Nilai buku 81.980.911.875 169.758.347.118 Net book value
68
Page 73
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Beban amortisasi untuk periode enam bulan yang Amortization expenses for the six-month period ended
berakhir pada 30 Juni 2023 dan 2022 masing-masing June 30, 2023 and 2022 amounted to Rp571,558,833
adalah sebesar Rp571.558.833 dan Rp385.394.464 yang and Rp385,394,464, respectively, which are allocated to
dibebankan pada akun “Beban umum dan administrasi” “General and administrative expenses” account in the
pada laporan laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and other
konsolidasian (Catatan 25). comprehensive income (Note 25).
Hak Paten Patent
Hak paten merupakan hak ekslusif yang dimiliki Grup atas Patent rights are exclusive rights owned by the Group for
penemuan teknologi yang telah didaftarkan kepada technological inventions that have been registered with
Direktorat Jendral Kekayaan Intelektual Kementrian the Directorate General of Intellectual Property of the
Hukum dan Hak Asasi Manusia Republik Indonesia Ministry of Law and Human Rights of the Republic of
dengan jangka waktu perlindungan selama 20 tahun dari Indonesia with a protection period of 20 years from the
tanggal penerimaan permohonan. date of receipt of the application.
Penelitian dan Pengembangan Research and Development
30 Juni 2023/ 31 Desember 2022/
Nilai proyeksi Estimasi tahun June 30, 2023 December 31, 2022
Penelitian dan penyelesaian/ penyelesaian/ Nilai Nilai
pengembangan/ Projected Estimated year penyelesaian/ penyelesaian/
Research and Development completion value of completion Completion value % Completion value %
Mindstores for IPTV/
Mindstores for IPTV 11.605.400.000 2023 10.805.400.000 93% 10.805.400.000 93%
ARpedia/ ARpedia 9.938.880.000 2023 8.338.880.000 84% 8.338.880.000 84%
IseeAR 2.0/ IseeAR 2.0 9.457.600.000 2023 8.378.353.057 89% 8.348.353.057 88%
AR Fashion Mirror/ AR
Fashion Mirror 9.805.700.000 2023 7.491.543.333 76% 6.405.700.000 65%
MINAR Digital Goods/ MINAR
Digital Goods 8.966.720.000 2023 6.013.220.000 67% 5.983.220.000 67%
Cinema 4D/ Cinema 4D 9.897.040.000 2023 7.775.055.000 79% 6.017.040.000 61%
Karaoke Pods/ Karaoke Pods 10.880.480.000 2023 7.880.480.000 72% 7.880.480.000 72%
Car Windshield AR/
Car Windshield AR 8.003.160.000 2024 4.530.598.961 57% 4.500.598.961 56%
Smart Chair/ Smart Chair 21.195.040.000 2024 21.125.040.000 100% 21.095.040.000 100%
E-DNA/ E-DNA 8.123.800.000 2024 6.288.200.000 77% 6.288.200.000 77%
E-Cash/ E-Cash 6.950.000.000 2024 5.346.537.429 77% 5.346.537.429 77%
Metode Sinkronisasi Avatar
dengan Konten Multimedia
pada POD Karaoke/ Avatar
Synchronization Method
with Multimedia Content in
Karaoke POD 13.560.000.000 2025 12.261.275.538 90% - -
Jam Tangan Pintar sebagai
Portal Keamanan berbagai
Platform Metaverse/
Smartwatch as a Security
Gateway for Various
Metaverse Platforms 10.748.560.000 2025 4.503.000.000 42% - -
Metode dan Proses
Penerapan Verifikasi ID,
Virtual Monitoring
Kesehatan, Manajemen
Aset, dan Interaksi Sosial
pada Platform Metaverse
berbasis Wearable Device/
Methods and Processes for
Implementing ID
Verification, Virtual Health
Monitoring, Asset
Management, and Social
Interaction on Wearable
Device Based Metaverse
Platform 9.340.000.000 2025 5.180.000.000 55% - -
O2O Create Avatar/
O2O Create Avatar 8.300.000.000 2024 7.755.607.770 93% 4.625.607.770 56%
69
Page 74
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Penelitian dan Pengembangan (lanjutan) Research and Development (continued)
30 Juni 2023/ 31 Desember 2022/
Nilai proyeksi Estimasi tahun June 30, 2023 December 31, 2022
Penelitian dan penyelesaian/ penyelesaian/ Nilai Nilai
pengembangan/ Projected Estimated year penyelesaian/ penyelesaian/
Research and Development completion value of completion Completion value % Completion value %
Metode & Alat Sinkronisasi
Data Terintegrasi antar
Konsol Berbasis IoT Melalui
Jaringan/ Integrated Data
Synchronization Methods &
Tools between IoT Based
Consoles Through Network 8.000.000.000 2024 7.514.027.033 94% 5.808.640.474 73%
Metode & Alat Kompetisi
Karaoke dengan Fitur
Realitas Tertambah antar
Konsol Secara On-Site
Ataupun Out-Site Melalui
Jaringan/ Karaoke
Competition Methods &
Tools with Augmented
Reality Features between
On-Site or Out-Site
Consoles Through Network 8.000.000.000 2024 7.953.074.329 99% 6.697.687.770 84%
Metodologi untuk Sistem
Pembayaran dengan
Kombinasi Kecerdasan
Buatan (AI) dan Pemindaian
3D/ Methodology for
Payment System Using a
Combination of AI and 3D
Scanning 12.047.000.000 2025 5.170.000.000 43% - -
Metodologi dan Perangkat
untuk Membantu
Penyandang Disabilitas
dalam Melakukan
Transaksi/ Methodology and
Device to Assist the
Disabled to Make
Transaction 11.880.000.000 2025 5.500.000.000 46% - -
Metodologi dan Perangkat
untuk Interaksi Kiosk untuk
Membantu Pengguna
dengan Pengenalan Suara
Multibahasa dan Aktivasi
Modul/ Methodology and
Device for Kiosk Interaction
to Assist Users Using
Multilingual Voice
Recognition and Module
Activations 10.960.000.000 2025 5.320.000.000 49% - -
Metodologi dan Perangkat
untuk Otentikasi Tambahan
berbasis Frekuensi
Ultrasonik/ Methodology and
Device of Augmented
Authentication based on
Ultrasonic Frequency 12.861.230.000 2025 6.020.000.000 47% - -
Metodologi dan Perangkat
untuk Mengintegrasikan
Kecerdasan Buatan (AI)
pada Interaksi dan Otomasi
Kiosk/ Methodology and
Device to Integrate AI for
Kiosk Interaction and
Automations 12.679.200.000 2025 6.580.000.000 52% - -
Saas Virtual Store/ Saas
Virtual Store 6.850.000.000 2024 6.737.279.250 98% 6.541.914.667 96%
Metode & Alat Automasi
Konversi Konten Multimedia
Menjadi Konten Realitas
Tertambah/ Multimedia
Content Conversion
Automation Methods &
Tools Into Augmented
Reality Content 10.307.160.000 2024 9.896.786.116 96% 7.403.739.241 72%
70
Page 75
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Penelitian dan Pengembangan (lanjutan) Research and Development (continued)
30 Juni 2023/ 31 Desember 2022/
Nilai proyeksi Estimasi tahun June 30, 2023 December 31, 2022
Penelitian dan penyelesaian/ penyelesaian/ Nilai Nilai
pengembangan/ Projected Estimated year penyelesaian/ penyelesaian/
Research and Development completion value of completion Completion value % Completion value %
Metode Automasi Perhitungan
Royalti dari Konten
Multimedia Berlisensi Pada
Platform Berbasis Durasi/
Royalty Calculation
Automation Method of
Licensed Multimedia
Content on Duration-Based
Platform 9.891.600.000 2024 9.471.262.674 96% 6.498.215.799 66%
Metode Interaksi Pengguna
dengan Avatar pada POD
Karaoke/ User Interaction
Method with Avatars on
POD Karaoke 11.127.600.000 2024 10.378.215.799 93% 3.898.215.799 35%
Penerapan Teknologi IoT
dalam Menghubungkan
Virtual Store dengan
Realitas Fisik/ The
Implementation of IoT
Technology in Connecting
Virtual Stores with Physical
Reality 10.386.180.000 2025 3.750.000.000 36% - -
Metodologi Navigasi Toko
dengan Pemanfaatan
Realitas Tertambah yang
Ditingkatkan dengan
Teknologi VPS/
Methodology of Store
Navigation using
Augmented Reality
Enhanced with VPS
Technology 11.220.000.000 2025 3.800.000.000 34% - -
Sistem Panduan dan
Manajemen Inventaris
Gudang Terintegrasi
AR/VR/ AR/VR Integrated
Warehouse Inventory
Guidance & Management
System 9.200.000.000 2025 3.400.000.000 37% - -
Otentikasi Tertambah dengan
Teknologi Laser/
Augmented Authentication
using Laser Technology 15.593.000.000 2025 3.668.000.000 24% - -
Otentikasi Tertambah
Menggunakan Pengenalan
Pola Gambar dengan
Memanfaatkan Kamera
Inframerah dan Kamera UV/
Augmented Authentication
Using Image Pattern
Recognition Utilising
Infrared Camera & UV
Camera 15.384.000.000 2025 3.668.000.000 24% - -
Otentikasi Tertambah
Menggunakan Pengenalan
Kedalaman 3D berdasarkan
Masukan Ultrasonik/
Augmented Authentication
Using 3D Depth Recognition
based on Using Ultrasonic
Input 15.460.000.000 2025 4.668.000.000 30% - -
Fungsi Kustomisasi Avatar/
Avatar Customization
Function 18.783.982.446 2024 10.117.039.999 54% 17.624.815.995 94%
Nusameta Platform/ Nusameta
Platform 62.039.837.717 2025 10.404.128.041 17% - -
71
Page 76
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Penelitian dan Pengembangan (lanjutan) Research and Development (continued)
Nilai proyeksi Estimasi tahun 30 Juni 2023/ 31 Desember 2022/
Penelitian dan penyelesaian/ penyelesaian/ June 30, 2023 December 31, 2022
pengembangan/ Projected Estimated year
Research and Development completion value of completion
Nusameta Sports/
Nusameta Sports 13.932.542.800 2024 9.032.542.800 65% - -
World Creator Tools/ World
Creator Tools 10.560.000.000 2025 2.700.000.000 26% - -
GORO Blockchain/ GORO
Blockchain 33.948.048.624 2025 5.389.458.301 16% 4.669.930.852 14%
Nusameta Marketplace/
Nusamata Marketplace 26.837.500.000 2025 4.057.500.000 15% - -
Pada tanggal 30 Juni 2023, aset takberwujud dalam As at June 30, 2023, intangible assets in progress
penyelesaian merupakan pengembangan perangkat represent the development of software in the Company.
lunak di Entitas Induk. Persentase penyelesaian dari aset The percentages of completion of intangible assets in
takberwujud dalam penyelesaian adalah sebagai berikut: progress are as follows:
Tingkat Estimasi
penyelesaian/ penyelesaian/
Nilai tercatat/ Percentage of Estimated
Carrying amount completion completion
Perangkat lunak Software
PT Arkana Solusi Digital 1.886.888.000 93% 2023 PT Arkana Solusi Digital
PT Izeno Teknologi Indonesia 1.024.500.000 58% 2023 PT Izeno Teknologi Indonesia
PT Indodev Niaga Internet 428.700.000 23% 2023 PT Indodev Niaga Internet
Total 3.340.088.000 Total
Aset takberwujud milik Grup berupa hak paten dan hak Intangible assets owned by he Group such as patent and
cipta pada tanggal 30 Juni 2023 memiliki nilai wajar copyright as at June 30, 2023 have fair value amounting
sebesar Rp36.861.885.471 dengan menggunakan to Rp36,861,885,471 by income approach with excess
metode pendekatan pendapatan dengan metode excess earnings method (EEM) with independent appraisal
earnings method (EEM) berdasarkan laporan penilaian report of Independent Public Appraisal Ferdinand, Danar,
independen Kantor Jasa Penilai Publik Ferdinand, Danar, Ichsan & Rekan, independent appraisers, with their
Ichsan & Rekan, penilai independen dengan laporannya report No. 00066/2.0176-00/BS/06/0089/1/VIII/2023
No. 00066/2.0176-00/BS/06/0089/1/VIII/2023 tanggal dated August 1, 2023.
1 Agustus 2023.
Perbandingan antara hasil penilaian atas aset The comparison between the results of an assessment of
takberwujud - hak paten dan hak cipta Grup dengan nilai the Group’s intangible assets - patent and copyright with
tercatat aset takberwujud pada tanggal 30 Juni 2023 carrying amount of the related intangible assets as at
adalah sebagai berikut: June 30, 2023, are as follows:
30 Juni 2023/June 30, 2023
Nilai Wajar/ Nilai Tercatat/
Fair Value Carrying Amount
Entitas Induk The Company
Hak Paten 19.064.628.944 6.606.701.211 Patent
ATK ATK
Hak Cipta 17.797.256.527 4.480.980.664 Copyright
Total 36.861.885.471 11.087.681.875 Total
Aset takberwujud milik Grup berupa hak paten dan hak Intangible assets owned by he Group such as patent and
cipta pada tanggal 31 Desember 2022 memiliki nilai wajar copyright as at December 31, 2022 have fair value
sebesar Rp33.941.862.532 dengan menggunakan amounting to Rp33,941,862,532 by income approach
metode pendekatan pendapatan dengan metode excess with excess earnings method (EEM) with independent
earnings method (EEM) berdasarkan laporan penilaian appraisal report of Independent Public Appraisal
independen Kantor Jasa Penilai Publik Ferdinand, Danar, Ferdinand, Danar, Ichsan & Rekan, independent
Ichsan & Rekan, penilai independen dengan laporannya appraisers, with their report No. 00021/2.0176-
No. 00021/2.0176-00/BS/06/0089/1/III//2023 tanggal 00/BS/06/0089/1/III//2023 dated March 13, 2023.
13 Maret 2023.
72
Page 77
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Perbandingan antara hasil penilaian atas aset The comparison between the results of an assessment of
takberwujud - hak paten dan hak cipta Grup dengan nilai the Group’s intangible assets - patent and copyright with
tercatat aset takberwujud pada tanggal 31 Desember carrying amount of the related intangible assets as at
2022 adalah sebagai berikut: December 31, 2022, are as follows:
31 Desember 2022/December 31, 2022
Nilai Wajar/ Nilai Tercatat/
Fair Value Carrying Amount
Entitas Induk The Company
Hak Paten 18.042.563.343 6.895.706.997 Patent
ATK ATK
Hak Cipta 15.899.299.189 4.642.336.307 Copyright
Total 33.941.862.532 11.538.043.304 Total
Aset takberwujud milik Grup berupa penelitian dan Intangible assets owned by the Group such as research
pengembangan pada tanggal 30 Juni 2023 memiliki nilai and development as at June 30, 2023 have fair value
wajar sebesar Rp320.151.681.754 dengan menggunakan amounting to Rp320,151,681,754 by cost method
metode pendekatan biaya melalui metode biaya through replacement cost new method with independent
pengganti berdasarkan laporan penilaian independen appraisal report of Independent Public Appraisal
Kantor Jasa Penilai Publik Ferdinand, Danar, Ichsan & Ferdinand, Danar, Ichsan & Rekan, independent
Rekan, penilai independen dengan laporannya appraisers, with their report No. 00066/2.0176-
No. 00066/2.0176-00/BS/06/0089/1/VIII/2023 tanggal 00/BS/06/0089/1/VIII/2023 dated August 1, 2023.
1 Agustus 2023.
Perbandingan antara hasil penilaian atas aset The comparison between the results of an assessment of
takberwujud - penelitian dan pengembangan Grup the Group’s intangible assets - research and
dengan nilai tercatat aset takberwujud pada tanggal development with carrying amount of the related
30 Juni 2023 adalah sebagai berikut: intangible assets as at June 30, 2023, are as follows:
30 Juni 2023/June 30, 2023
Nilai Wajar/ Nilai Tercatat/
Fair Value Carrying Amount
Entitas Induk The Company
Smart Chair 21.128.356.278 21.125.040.000 Smart Chair
Mindstores for IPTV 11.868.335.064 10.805.400.000 Mindstores for IPTV
ARpedia 9.688.987.314 8.338.880.000 ARpedia
IseeAR 2.0 9.256.717.080 8.378.353.057 IseeAR 2.0
Cinema 4D 7.815.448.116 7.775.055.000 Cinema 4D
Karaoke Pods 7.888.719.906 7.880.480.000 Karaoke Pods
AR Fashion Mirror 7.970.247.270 7.491.543.333 AR Fashion Mirror
E-DNA 6.425.064.720 6.288.200.000 E-DNA
MINAR Digital Goods 6.014.333.250 6.013.220.000 MINAR Digital Goods
Car Windshield AR 5.811.171.858 4.530.598.961 Car Windshield AR
VMR VMR
O2O Create Avatar 7.883.233.491 7.755.607.770 O2O Create Avatar
Metode & Alat Sinkronisasi Integrated Data Synchronization
Data Terintegrasi antar Konsol Methods & Tools between IoT
Berbasis IoT Melalui Based Consoles Through
Jaringan 7.746.478.680 7.514.027.033 Network
Metode & Alat Kompetisi Karaoke Karaoke Competition Methods &
dengan Fitur Realitas Tertambah Tools with Augmented Reality
antar Konsol Secara On-Site Features between On-Site or Out-
Ataupun Out-Site Melalui Jaringan 8.243.766.720 7.953.074.329 Site Consoles Through Network
Metodologi untuk Sistem Pembayaran Methodology for Payment System
dengan Kombinasi Kecerdasan with the Combination of Artificial
Buatan (AI) dan Pemindaian 3D 5.364.218.700 5.170.000.000 Intelligence (AI) and 3D Scanning
Metodologi dan Perangkat untuk Methodology and Device to
Membantu Penyandang Disabilitas Assist the Disabled to
dalam Melakukan Transaksi 5.818.989.420 5.500.000.000 Make Transaction
Metodologi dan Perangkat untuk Methodology and Device for
Interaksi Kiosk untuk Membantu Kiosk Interaction to Assist Users
Pengguna dengan Pengenalan Using Multilingual Voice
Suara Multibahasa dan Aktivasi Recognition and Module
Modul 5.572.961.888 5.320.000.000 Activations
73
Page 78
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
30 Juni 2023/June 30, 2023
Nilai Wajar/ Nilai Tercatat/
Fair Value Carrying Amount
Metodologi dan Perangkat untuk Methodology and Device of
Otentikasi Tambahan berbasis Augmented Authentication based
Frekuensi Ultrasonik 6.354.268.650 6.020.000.000 on Ultrasonic Frequency
Metodologi dan Perangkat untuk Methodology and Device to
Mengintegrasikan Kecerdasan Integrate AI for Kiosk
Buatan (AI) pada Interaksi dan Interaction and
Otomasi Kiosk 6.916.209.480 6.580.000.000 Automations
ATK ATK
E-Cash 5.499.182.196 5.346.537.429 E-Cash
Metode Sinkronisasi Avatar dengan Avatar Synchronization Method with
Konten Multimedia pada POD Multimedia Content in Karaoke
Karaoke 12.910.472.667 12.261.275.538 POD
Jam Tangan Pintar sebagai Portal Smartwatch as a Security
Keamanan berbagai Platform Gateway for Various
Metaverse 4.702.820.580 4.503.000.000 Metaverse Platforms
Metode dan Proses Penerapan Methods and Processes for
Verifikasi ID, Virtual Monitoring Implementing ID Verification,
Kesehatan, Manajemen Aset, dan Virtual Health Monitoring, Asset
Interaksi Sosial pada Platform Management, and Social
Metaverse berbasis Wearable Interaction on Wearable Device
Device 5.484.291.120 5.180.000.000 Based Metaverse Platform
MIM MIM
Fungsi Kustomisasi Avatar Customization
Avatar 11.741.959.080 10.117.039.969 Function
Nusameta Platform 14.906.298.424 10.404.128.041 Nusameta Platform
Nusameta Sports 9.876.425.104 9.032.542.800 Nusameta Sports
World Creator Tools 3.168.921.600 2.700.000.000 World Creator Tools
GORO Blockchain 7.548.651.812 5.389.458.301 GORO Blockchain
Nusameta Marketplace 6.510.705.588 4.057.500.000 Nusameta Marketplace
TAM TAM
Saas Virtual Store 6.774.583.696 6.737.279.250 Saas Virtual Store
Metode & Alat Automasi Konversi Multimedia Content Conversion
Konten Multimedia Menjadi Konten Automation Methods & Tools Into
Realitas Tertambah 10.393.230.224 9.896.786.116 Augmented Reality Content
Metode Automasi Perhitungan Royalty Calculation Automation
Royalti dari Konten Multimedia Method of Licensed Multimedia
Berlisensi Pada Platform Content on Duration-Based
Berbasis Durasi 10.345.817.334 9.471.262.674 Platform
Metode Interaksi Pengguna dengan User Interaction Method with
Avatar pada POD Karaoke 10.911.650.620 10.378.215.799 Avatars on POD Karaoke
Penerapan Teknologi IoT dalam The Implementation of IoT
Menghubungkan Virtual Store Technology in Connecting Virtual
dengan Realitas Fisik 3.895.259.760 3.750.000.000 Stores with Physical Reality
Metodologi Navigasi Toko dengan Methodology of Store
Pemanfaatan Realitas Tertambah Navigation using Augmented
yang Ditingkatkan dengan Reality Enhanced with
Teknologi VPS 3.947.583.150 3.800.000.000 VPS Technology
Sistem Panduan dan Manajemen AR/VR Integrated Warehouse
Inventaris Gudang Terintegrasi Inventory Guidance &
AR/VR 3.517.569.630 3.400.000.000 Management System
MNR MNR
Otentikasi Tertambah dengan Augmented Authentication using
Teknologi Laser 16.774.431.300 3.668.000.000 Laser Technology
Otentikasi Tertambah Menggunakan Augmented Authentication Using
Pengenalan Pola Gambar dengan Image Pattern Recognition
Memanfaatkan Kamera Inframerah Utilising Infrared Camera and UV
dan Kamera UV 18.519.261.624 3.668.000.000 Camera
Otentikasi Tertambah Menggunakan Augmented Authentication Using 3D
Pengenalan Kedalaman 3D Depth Recognition based on
berdasarkan Masukan Ultrasonik 4.955.058.360 4.668.000.000 Using Ultrasonic Input
Total 320.151.681.754 268.868.505.400 Total
74
Page 79
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Aset takberwujud milik Grup berupa penelitian dan Intangible assets owned by the Group such as research
pengembangan pada tanggal 31 Desember 2022 memiliki and development as at December 31, 2022 have fair
nilai wajar sebesar Rp174.350.699.121 dengan value amounting to Rp174,350,699,121 by cost method
menggunakan metode pendekatan biaya melalui metode through replacement cost new method with independent
biaya pengganti berdasarkan laporan penilaian appraisal report of Independent Public Appraisal
independen Kantor Jasa Penilai Publik Ferdinand, Danar, Ferdinand, Danar, Ichsan & Rekan, independent
Ichsan & Rekan, penilai independen dengan laporannya appraisers, with their report No. 00021/2.0176-
No. 00021/2.0176-00/BS/06/0089/1/III//2023 tanggal 00/BS/06/0089/1/III//2023 dated March 13, 2023.
13 Maret 2023.
Perbandingan antara hasil penilaian atas aset The comparison between the results of an assessment of
takberwujud - penelitian dan pengembangan Grup the Group’s intangible assets - research and
dengan nilai tercatat aset takberwujud pada tanggal development with carrying amount of the related
31 Desember 2022 adalah sebagai berikut: intangible assets as at December 31, 2022, are as
follows:
31 Desember 2022/December 31, 2022
Nilai Wajar/ Nilai Tercatat/
Fair Value Carrying Amount
Entitas Induk The Company
Smart Chair 21.214.803.695 21.095.040.000 Smart Chair
Mindstores for IPTV 12.098.821.571 10.805.400.000 Mindstores for IPTV
ARpedia 9.877.150.256 8.338.880.000 ARpedia
IseeAR 2.0 9.436.485.209 8.348.353.057 IseeAR 2.0
Cinema 4D 7.967.226.384 6.017.040.000 Cinema 4D
Karaoke Pods 7.956.694.376 7.880.480.000 Karaoke Pods
AR Fashion Mirror 7.038.390.623 6.405.700.000 AR Fashion Mirror
E-DNA 6.549.841.339 6.288.200.000 E-DNA
MINAR Digital Goods 6.131.133.345 5.983.220.000 MINAR Digital Goods
Car Windshield AR 5.924.026.500 4.500.598.961 Car Windshield AR
VMR VMR
O2O Create Avatar 5.394.288.590 4.625.607.770 O2O Create Avatar
Metode & Alat Sinkronisasi Integrated Data Synchronization
Data Terintegrasi antar Methods & Tools between IoT
Konsol Berbasis IoT Based Consoles Through
melalui Jaringan 6.021.921.248 5.808.640.474 Network
Metode & Alat Kompetisi Karaoke Karaoke Competition Methods &
dengan Fitur Realitas Tertambah Tools with Augmented Reality
antar Konsol Secara On-Site Features between On-Site or Out-
Ataupun Out-Site Melalui Jaringan 7.313.970.082 6.697.687.770 Site Consoles Through Network
ATK ATK
E-Cash 7.356.595.525 5.346.537.429 E-Cash
MIM MIM
Nusameta Blockchain & Nusameta Blockchain &
Pengembangan Pasar Nusameta Marketplace
Nusameta 8.776.681.589 4.669.930.852 Development
Fungsi Kustomisasi Avatar 19.885.596.312 17.624.815.995 Avatar Customization Function
TAM TAM
Saas Virtual Store 6.833.346.175 6.541.914.667 Saas Virtual Store
Metode & Alat Automasi Konversi Multimedia Content Conversion
Konten Multimedia Menjadi Konten Automation Methods & Tools Into
Realitas Tertambah 7.729.124.606 7.403.739.241 Augmented Reality Content
Metode Automasi Perhitungan Royalty Calculation Automation
Royalti dari Konten Multimedia Method of Licensed Multimedia
Berlisensi Pada Platform Content on Duration-Based
Berbasis Durasi 6.778.309.037 6.498.215.799 Platform
Metode Interaksi Pengguna dengan User Interaction Method with
Avatar pada POD Karaoke 4.066.292.659 3.898.215.799 Avatars on POD Karaoke
Total 174.350.699.121 154.778.217.814 Total
75
Page 80
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD - NETO (lanjutan) 9. INTANGIBLE ASSETS - NET (continued)
Nilai wajar merupakan hasil perhitungan dengan The fair value was calculated using the discount rate
menggunakan asumsi tingkat diskonto untuk industri assumption for software & programming industry, which
software & programming yaitu sebesar 21,26% dan is 21.26% and 23,43% for patent and copyright
23,43% untuk perhitungan paten dan hak cipta pada calculation as at June 31, 2023 and December 31, 2022.
tanggal 30 Juni 2023 dan 31 Desember 2022.
Manajemen Grup berkeyakinan bahwa tidak terdapat The Group’s management believes that there are no
kejadian-kejadian atau perubahan-perubahan yang events or changes that indicates impairment of intangible
mengidentifikasikan adanya penurunan nilai aset assets.
takberwujud.
10. PINJAMAN DARI LEMBAGA KEUANGAN NON-BANK 10. LOANS FROM NON-BANK FINANCIAL INSTITUTIONS
Pada tanggal 30 Juni 2023 pinjaman dari lembaga As at June 30, 2023, loans from non-bank financial
keuangan non-bank sebesar Rp2.000.000.000 institutions amounting to Rp2,000,000,000 represent
merupakan pinjaman yang diperoleh VMR dari loans obtained by VMR from PT Berdayakan Usaha
PT Berdayakan Usaha Indonesia (Batumbu). Indonesia (Batumbu).
VMR VMR
Berdasarkan perjanjian No. 27243/BA/XII/2022 tanggal Based on agreement, No. 27243/BA/XII/2022 dated
23 Desember 2022, VMR mengadakan perjanjian December 23, 2022, VMR entered into finance
pendanaan dengan Batumbu, di mana VMR memperoleh agreement with Batumbu, where VMR obtained finance
fasilitas pendanaan dengan batas maksimum facility with maximum credit of Rp2,000,000,000 through
Rp2.000.000.000 melalui platform Batumbu. Fasilitas ini Batumbu platform. This facility bears interest rate of
dikenai bunga sebesar 18% per tahun. Jangka waktu 18% per year. The loan term is 12 months from the date
fasilitas ini 12 bulan dari tanggal pencairan atau sesuai of disbursement or according to facility approval,
dengan facility approval, mana yang lebih pendek. whichever is shorter. This facility is used to finance
Fasilitas ini digunakan untuk pembiayaan invoice invoice and/or purchase order (PO).
dan/atau purchase order (PO).
Fasilitas ini dijamin dengan cek/bilyet giro sebesar 125% This facility is secured by a check/bilyet giro of 125% of
dari plafond fasilitas pendanaan. the plafond facility agreement.
11. UTANG USAHA - PIHAK KETIGA 11. TRADE PAYABLES - THIRD PARTIES
Rincian utang usaha berdasarkan nama pemasok adalah The details of trade payables based on suppliers are as
sebagai berikut: follows:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Rupiah Rupiah
PT Ramalindo Mega Ekspress 86.210.342.039 - PT Ramalindo Mega Ekspress
PT Dian Komunikasi 6.805.997.400 - PT Dian Komunikasi
PT Parastar Distrindo 3.193.238.670 1.876.985.647 PT Parastar Distrindo
PT Meteor Inovasi Digital 1.653.498.202 2.960.702 PT Meteor Inovasi Digital
PT Gemini Teknologi Indonesia 1.288.500.000 - PT Gemini Teknologi Indonesia
PT United Teknologi Integrasi 47.156.996 1.333.514.082 PT United Teknologi Integrasi
PT Permata Jaya Desain 17.483.000 1.192.241.000 PT Permata Jaya Desain
Lena Marlinda (SSC Studio) 813.600 2.360.813.600 Lena Marlinda (SSC Studio)
PT Komputindo Makmur Sejahtera - 5.400.000.000 PT Komputindo Makmur Sejahtera
PT Pelita Dwitama Gemilang - 2.257.833.750 PT Pelita Dwitama Gemilang
PT Wahana Niaga Indonesia - 1.424.817.913 PT Wahana Niaga Indonesia
PT Vetira Pribadi Kreasi - 1.336.000.000 PT Vetira Pribadi Kreasi
PT Vinotek Integrasi Digital - 1.192.905.000 PT Vinotek Integrasi Digital
Lain-lain (di bawah Rp1 miliar) 9.270.318.464 11.646.760.166 Others (under Rp1 billion)
Dolar Amerika Serikat United State Dollar
iCandy Media Ltd iCandy Media Ltd
(USD100.000 pada (USD100,000 on
30 Juni 2023 dan June 30, 2023 and
31 Desember 2022) 1.502.600.000 1.573.100.000 December 31, 2022)
76
Page 81
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG USAHA - PIHAK KETIGA (lanjutan) 11. TRADE PAYABLES - THIRD PARTIES (continued)
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Dolar Amerika Serikat (lanjutan) United State Dollar (continued)
Unity Technologies Aps Unity Technologies Aps
(USD50.616 pada (USD50,616 on
31 Desember 2022) - 796.240.296 December 31, 2022)
Total 109.989.948.371 32.394.172.156 Total
Rincian umur utang usaha - pihak ketiga adalah sebagai The details of aging schedule of trade payables - third
berikut: parties are as follows:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Belum jatuh tempo 24.915.438.621 10.775.536.828 Not yet due
Telah jatuh tempo: Past due:
1 - 30 hari 28.059.641.857 4.544.681.335 1 - 30 days
31 - 60 hari 42.450.216.281 2.812.882.495 31 - 60 days
61 - 90 hari 498.821.991 2.516.843.812 61 - 90 days
91 - 120 hari 3.380.919.442 281.385.460 91 - 120 days
Lebih dari 120 hari 10.684.910.179 11.462.842.226 More than 120 days
Total 109.989.948.371 32.394.172.156 Total
Tidak terdapat jaminan atas utang usaha Grup. There are no guarantees given for the Group's trade
payables.
12. BEBAN AKRUAL 12. ACRRUED EXPENSES
Akun ini terdiri dari: This account consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Denda pajak 20.819.791.172 13.148.691.654 Tax penalty
Operasional 8.481.039.145 - Operational
Jasa profesional 3.178.150.818 2.933.953.339 Professional fees
Jaminan kesehatan dan Social and
ketenagakerjaan 555.794.201 348.568.949 manpower security
Total 33.034.775.336 16.431.213.942 Total
Beban akrual denda pajak merupakan provisi denda atas Tax penalty accrued expenses represent penalty
keterlambatan pembayaran dan pelaporan Pajak provision for late of tax payment and tax return of the
Penghasilan dan Pajak Pertambahan Nilai Grup yang Group’s Income Taxes and Value Added Tax which are
diestimasi berdasarkan Undang-Undang Perpajakan yang estimated based on the applicable Taxation Law.
berlaku.
Beban akrual operasional merupakan beban kepada Operational accrued expenses represent expenses to
vendor atas kegiatan operasional MIM, MNR, TAM, dan vendors for the oprational activities of MIM, MNR, TAM,
VMR. and VMR.
77
Page 82
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. DEPOSIT DARI PELANGGAN 13. DEPOSIT FROM CUSTOMERS
Akun ini terdiri dari: This account consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Produk digital 4.007.492.802 477.325 Digital product
Consumer goods - 77.608.230.641 Consumer goods
Total 4.007.492.802 77.608.707.966 Total
Deposit dari pelanggan merupakan deposit atas Deposits from customers represent deposits for the sale
penjualan consumer goods dan produk digital. of consumer goods and digital product.
14. PERPAJAKAN 14. TAXATION
a. Pajak Dibayar Di muka a. Prepaid Taxes
Pajak dibayar dimuka merupakan Pajak Prepaid taxes represent Value Added Tax from MIM,
Pertambahan Nilai dari MIM, VMR, dan AAM dengan VMR, and AAM amounting to Rp1,120,980,979 as at
total sebesar Rp1.120.980.979 pada tanggal 30 Juni June 30, 2023 and Value Added Tax from MIM and
2023 dan Pajak Pertambahan Nilai dari MIM dan VMR amounting to Rp5,043,158,559 as at and
VMR dengan total sebesar Rp5.043.158.559 pada December 31, 2022.
tanggal 31 Desember 2022.
b. Utang Pajak b. Taxes Payable
Akun ini terdiri dari: This account consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Entitas Induk The Company
Pajak penghasilan: Income taxes:
Pasal 4 (2) 996.750.665 627.800.031 Article 4 (2)
Pasal 21 12.679.043.501 7.878.147.321 Article 21
Pasal 23 2.109.746.727 2.061.815.878 Article 23
Pasal 29 Article 29
2023 1.897.234.730 - 2023
2022 3.637.000.840 3.705.330.231 2022
Pajak Pertambahan Nilai 4.326.657.221 2.385.249.225 Value Added Tax
Subtotal 25.646.433.684 16.658.342.686 Subtotal
Entitas Anak Subsidiaries
Pajak penghasilan Income taxes
Pasal 4 (2) 1.576.879 4.383.613 Article 4 (2)
Pasal 21 2.323.147.561 2.674.338.178 Article 21
Pasal 23 488.626.831 418.518.268 Article 23
Pasal 25 719.255 6.000.000 Article 25
Pasal 29 Article 29
ATK ATK
2023 11.326.788.400 - 2023
2022 14.571.465.593 14.571.465.593 2022
2021 4.344.812.134 4.344.812.134 2021
VMR VMR
2023 2.952.942.961 - 2023
2022 2.259.859.589 2.259.859.589 2022
2021 - 81.488.775 2021
TAM TAM
2023 2.012.713.671 - 2023
2022 1.773.111.767 1.773.111.767 2022
2021 711.831.155 720.461.853 2021
Pajak Pertambahan Nilai 43.728.001.167 33.047.469.592 Value Added Tax
78
Page 83
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
b. Utang Pajak (lanjutan) b. Taxes Payable (continued)
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Entitas Anak Subsidiaries
Pajak Final - PP 23/46 17.181.051 17.181.051 Final Tax - PP 23/46
Subtotal 86.512.778.014 59.919.090.413 Subtotal
Total 112.159.211.698 76.577.433.099 Total
c. Beban Pajak Penghasilan - Neto c. Income Tax Expense - Net
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Entitas Induk The Company
Kini 1.941.444.686 466.153.674 Current
Tangguhan (1.102.460.102 ) (138.418.799 ) Deferred
Subtotal 838.984.584 327.734.875 Subtotal
Entitas Anak Subsidiaries
Kini 17.223.976.670 6.234.384.855 Current
Tangguhan (3.939.624.611 ) (49.843.986 ) Deferred
Subtotal 13.284.352.059 6.184.540.869 Subtotal
Total 14.123.336.643 6.512.275.744 Total
d. Pajak Penghasilan - Kini d. Income Tax - Current
Rekonsiliasi antara laba sebelum beban pajak The reconciliations between income before income
penghasilan seperti yang disajikan dalam laporan tax expense as presented in the consolidated
laba rugi dan penghasilan komprehensif lain statement of profit or loss and other comprehensive
konsolidasian dengan laba kena pajak untuk periode income with taxable income for the six-month period
enam bulan yang berakhir pada tanggal 30 Juni then ended June 30, 2023 dan 2022 are as follows:
2023 dan 2022 adalah sebagai berikut:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Laba sebelum beban pajak Income before
penghasilan menurut income tax
laporan laba rugi dan expense per
penghasilan consolidated statement of
komprehensif lain profit or loss and other
konsolidasian 48.783.062.857 32.514.505.697 comprehensive income
Dikurangi dengan: Deduct to:
Laba sebelum beban pajak Income before income
penghasilan Entitas Anak (47.070.826.723 ) (32.550.494.119 ) tax expense of Subsidiaries
Laba (rugi) sebelum beban pajak Income (loss) before income tax
penghasilan Entitas Induk 1.712.236.134 (35.988.422 ) expense of the Company
Beda waktu: Temporary differences:
Penyusutan 1.768.199.261 6.733.859 Depreciations
Imbalan karyawan 1.257.646.327 622.442.501 Employee benefits
Beban provisi kerugian kredit Allowance for expected credit
ekspektasian losses trade
piutang usaha 1.985.336.699 - receivables
Beda permanen: Permanent differences:
Beban yang tidak dapat
dikurangkan secara pajak 3.043.069.754 1.823.391.930 Non deductible expenses
Penghasilan bunga yang Finance income already
telah dikenai pajak final (354.997.998 ) (85.590.862 ) subjected to final tax
Laba kena pajak - Entitas Induk 9.411.490.177 2.330.989.006 Taxable income - the Company
79
Page 84
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
d. Pajak Penghasilan – Kini (lanjutan) d. Income Tax – Current (continued)
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Laba kena pajak - Taxable income -
Entitas Induk (pembulatan) 9.411.490.000 2.330.989.000 the Company (rounded)
Beban pajak kini Current tax expense
Entitas Induk The Company
Mendapatkan fasilitas 129.083.115 46.663.907 Applicable to tax facility
Tidak mendapatkan Not applicable to
fasilitas 1.812.361.571 419.489.767 tax facility
Entitas Anak 17.223.976.670 6.234.384.855 Subsidiaries
Total beban pajak kini 19.165.421.356 6.700.538.529 Total current tax expense
Dikurangi: Less:
Pajak dibayar di muka Prepaid taxes
Entitas Induk The Company
Pasal 23 (44.209.956 ) (20.286.816 ) Article 23
Entitas Anak Subsidiaries
Pasal 22 (891.507.973 ) (49.843.986 ) Article 22
Pasal 23 (19.866.119 ) - Article 23
Pasal 25 (20.157.765 ) - Article 25
Utang pajak penghasilan Income tax payable
Entitas Induk 1.897.234.730 445.866.858 The Company
Entitas Anak 16.292.444.813 6.184.540.869 Subsidiaries
Total 18.189.679.543 6.630.407.727 Total
Rekonsiliasi beban pajak penghasilan dihitung The reconciliations between the income tax expense
dengan menggunakan tarif pajak yang berlaku dari calculated by applying the applicable tax rate on the
laba sebelum beban pajak penghasilan seperti yang income before income tax expense as shown in the
dilaporkan pada laporan laba rugi dan penghasilan consolidated statement of profit or loss and other
komprehensif lain konsolidasian adalah sebagai comprehensive income are as follows:
berikut:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Laba sebelum beban pajak
penghasilan menurut laporan Income before income tax
laba rugi dan penghasilan expense per consolidated
komprehensif lain statement of profit or loss
Konsolidasian 48.783.062.857 32.514.505.697 and other comprehensive income
Dikurangi dengan: Deduct to:
Rugi sebelum beban pajak Loss before income
penghasilan Entitas Anak (47.070.826.723 ) (32.550.494.119 ) tax expense of Subsidiaries
Laba (rugi) sebelum beban Income (loss) before income tax
pajak penghasilan expense of
Entitas Induk 1.712.236.134 (35.988.422 ) the Company
Pajak dihitung pada tarif pajak Tax calculated based
yang berlaku 376.691.949 (7.917.453 ) on applicable tax rate
Pengaruh pajak atas Tax effect of the Company’s
beda permanen 591.375.786 382.316.235 permanent differences
Pengaruh pajak atas Tax effect of the Company’s
fasilitas pajak (129.083.115 ) (46.663.907 ) tax facility
Efek pembulatan (36 ) - Rounding effect
Beban pajak penghasilan Income tax expense
Entitas Induk 838.984.584 327.734.875 The Company
Entitas Anak 13.284.352.059 6.184.540.869 Subsidiaries
Total 14.123.336.643 6.512.275.744 Total
80
Page 85
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
e. Pajak Tangguhan e. Deferred Tax
Rincian aset pajak tangguhan berdasarkan beda The details of deferred tax assets from temporary
temporer antara pelaporan komersial dan pajak differences between commercial and tax reporting by
dengan menggunakan tarif pajak yang berlaku pada using the applicable tax rate as at June 30, 2023 and
tanggal 30 Juni 2023 daan 31 Desember 2022 December 31, 2022 are as follows:
adalah sebagai berikut:
30 Juni 2023/June 30, 2023
Dibebankan
(Dikreditkan) pada
Dibebankan Penghasilan
ke laba rugi/ Komprehensif Lain/
Saldo Awal/ Charged to Charged (Credited) to Saldo Akhir/
Beginning profit or loss Other Comprehensive Ending
Balance for the year Income Balance
Aset pajak tangguhan Deferred tax assets -
- Entitas Induk The Company
Liabilitas imbalan Employee liabilities
kerja karyawan 2.676.607.974 276.682.192 511.183.801 3.464.473.967 benefits
Beban provisi
kerugian Allowance for expected
penurunan nilai credit losses trade
piutang usaha 1.093.153.221 436.774.074 - 1.529.927.295 receivables
Penyusutan 591.592.223 389.003.836 - 980.596.059 Depreciation
Total aset pajak
tangguhan - Total deferred tax
Entitas Induk 4.361.353.418 1.102.460.102 511.183.801 5.974.997.321 assets - the Company
Aset pajak tangguhan Deferred tax assets -
- Entitas Anak 3.153.561.791 3.857.293.234 91.728.738 7.102.583.763 Subsidiaries
Liabilitas pajak
tangguhan - Deferred tax liabilities -
Entitas Anak (82.331.377) 82.331.377 - - Subsidiaries
Total aset pajak
tangguhan 7.514.915.209 4.959.753.336 602.912.539 13.077.581.084 Total deferred tax assets
Total liabilitas pajak Total deffered tax
tangguhan (82.331.377) 82.331.377 - - liabilities
31 Desember 2022/December 31, 2022
Dibebankan
(Dikreditkan) pada
Dibebankan Penghasilan
ke laba rugi/ Komprehensif Lain/
Saldo Awal/ Charged to Charged (Credited) to Saldo Akhir/
Beginning profit or loss Other Comprehensive Ending
Balance for the year Income Balance
Aset pajak tangguhan Deferred tax assets -
- Entitas Induk The Company
Liabilitas imbalan Employee liabilities
kerja karyawan 1.103.878.987 550.361.384 1.022.367.603 2.676.607.974 benefits
Beban provisi
kerugian Allowance for expected
penurunan nilai credit losses trade
piutang usaha 761.542.033 331.611.188 - 1.093.153.221 receivables
Penyusutan 29.864.159 561.728.064 - 591.592.223 Depreciation
Total aset pajak
tangguhan - Total deferred tax
Entitas Induk 1.895.285.179 1.443.700.636 1.022.367.603 4.361.353.418 assets - the Company
Aset pajak tangguhan Deferred tax assets -
- Entitas Anak 1.211.117.099 1.761.619.067 180.825.625 3.153.561.791 Subsidiaries
Liabilitas pajak
tangguhan - Deferred tax liabilities -
Entitas Anak - (82.331.377) - (82.331.377) Subsidiaries
Total aset pajak
tangguhan 3.106.402.278 3.205.319.703 1.203.193.228 7.514.915.209 Total deferred tax assets
Total liabilitas pajak Total deffered tax
tangguhan - (82.331.377) - (82.331.377) liabilities
81
Page 86
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak f. Notice of Tax Collection
Grup menerima Surat Tagihan Pajak (STP) The Group received Notice of Tax Collection (STP)
penghasilan masing-masing sebesar for income tax amounting to Rp1,379,942,292 and
Rp1.379.942.292 dan Rp106.869.155 yang Rp106,869,155, respectively, which is presented in
disajikan dalam akun “Pajak” sebagai bagian dari "Taxes" as part of "Operating Expenses - General
“Beban Usaha - Umum dan Administrasi” pada and administrative" in the statement of profit or loss
laporan laba rugi dan penghasilan komprehensif lain and other comprehensive income for the six-month
untuk periode enam bulan yang berakhir pada period ended June 30, 2023 and 2022.
tanggal 30 Juni 2023 dan 2022.
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as
berikut: follows:
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
Entitas Induk/ The Company
2018
Denda pasal 7 KUP/ 22 Oktober 2022/
Penalty article 7 KUP 1.000.000 October 22, 2022
Bunga pasal 8 (2) KUP/ 22 Oktober 2022/
2018 00286/106/18/087/22
Interest article 8 (2) KUP 61.071.327 October 22, 2022
Bunga pasal 9 (2b) KUP/ 22 Oktober 2022/
Interest article 9 (2b) KUP 607.431 October 22, 2022
Denda pasal 7 KUP/ 11 September 2022/
Februari 2018/ Penalty article 7 KUP 500.000 September 11, 2022
00465/107/18/087/22
February 2018 Bunga pasal 9 (2a) KUP/ 11 September 2022/
Interest article 9 (2a) KUP 1.264.724 September 11, 2022
2019
Juni 2019/ Bunga pasal 9 (2a) KUP/ 1 Maret 2023/
00140/107/19/087/23
June 2019 Interest article 9 (2a) KUP 435.248 March 1, 2023
Oktober 2019/ Bunga pasal 8 (2) KUP/ 1 Maret 2023/
00141/107/19/087/23
October 2019 Interest article 8 (2) KUP 23.546.525 March 1, 2023
September 2019/ Bunga pasal 8 (2) KUP/ 1 Maret 2023/
00142/107/19/087/23
September 2019 Interest article 8 (2) KUP 3.743.599 March 1, 2023
November 2019/ Bunga pasal 8 (2) KUP/ 1 Maret 2023/
00143/107/19/087/23
November 2019 Interest article 8 (2) KUP 21.231.860 March 1, 2023
Januari 2019/ Denda pasal 7 KUP/ 1 Maret 2023/
00144/107/19/087/23
January 2019 Penalty article 7 KUP 500.000 March 1, 2023
April 2019/ Bunga pasal 8 (2) KUP/ 1 Maret 2023/
00145/107/19/087/23
April 2019 Interest article 8 (2) KUP 38.838.607 March 1, 2023
Agustus 2019/ Bunga pasal 8 (2) KUP/ 1 Maret 2023/
00146/107/19/087/23
August 2019 Interest article 8 (2) KUP 17.600.113 March 1, 2023
Februari 2019/ Bunga pasal 8 (2) KUP/ 1 Maret 2023/
00147/107/19/087/23
February Interest article 8 (2) KUP 2.400.800 March 1, 2023
Mei 2019/ Bunga pasal 8 (2) KUP/ 1 Maret 2023/
00148/107/19/087/23
May 2019 Interest article 8 (2) KUP 19.513.399 March 1, 2023
Juli 2019/ Bunga pasal 8 (2) KUP/ 1 Maret 2023/
00149/107/19/087/23
July 2019 Interest article 8 (2) KUP 29.112.755 March 1, 2023
Mei 2019/ Denda pasal 7 KUP/ 14 Maret 2023/
00163/101/19/087/23
May 2019 Penalty article 7 KUP 100.000 March 14, 2023
Juli 2019/ Denda pasal 7 KUP/ 14 Maret 2023/
00164/101/19/087/23
July 2019 Penalty article 7 KUP 100.000 March 14, 2023
April 2019/ Denda pasal 7 KUP/ 14 Maret 2023/
00165/101/19/087/23
April 2019 Penalty article 7 KUP 100.000 March 14, 2023
Agustus 2019/ Denda pasal 7 KUP/ 14 Maret 2023/
00166/101/19/087/23
August 2019 Penalty article 7 KUP 100.000 March 14, 2023
Oktober 2019/ Denda pasal 7 KUP/ 14 Maret 2023/
00169/101/19/087/23
October 2019 Penalty article 7 KUP 100.000 March 14, 2023
September 2019/ Denda pasal 7 KUP/ 14 Maret 2023/
00170/101/19/087/23
September 2019 Penalty article 7 KUP 100.000 March 14, 2023
Denda pasal 7 KUP/ 14 Maret 2023/
00104/106/19/087/23
2019 Penalty article 7 KUP 113.104.645 March 14, 2023
November 2019/ Denda pasal 7 KUP/ 14 Maret 2023/
00167/101/19/087/23
November 2019 Penalty article 7 KUP 100.000 March 14, 2023
Juni 2019/ Denda pasal 7 KUP/ 14 Maret 2023/
00172/101/19/087/23
June 2019 Penalty article 7 KUP 100.000 March 14, 2023
April 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00287/101/19/087/23
April 2019 Interest article 9 (2a) KUP 10.554.757 April 26, 2023
82
Page 87
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
Entitas Induk (lanjutan)/The Company (continued)
2019
(continued)
Mei 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00288/101/19/087/23
May 2019 Interest article 9 (2a) KUP 13.751.891 April 26, 2023
Juni 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00289/101/19/087/23
June 2019 Interest article 9 (2a) KUP 8.207.005 April 26, 2023
Juli 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00290/101/19/087/23
July 2019 Interest article 9 (2a) KUP 7.639.408 April 26, 2023
Agustus 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00291/101/19/087/23
August 2019 Interest article 9 (2a) KUP 7.453.273 April 26, 2023
September 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00292/101/19/087/23
September 2019 Interest article 9 (2a) KUP 6.784.881 April 26, 2023
Oktober 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00293/101/19/087/23
October 2019 Interest article 9 (2a) KUP 6.113.355 April 26, 2023
November 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00294/101/19/087/23
November 2019 Interest article 9 (2a) KUP 5.417.696 April 26, 2023
November 2019/ Bunga pasal 9 (2a) KUP/ 26 April 2023/
00211/107/19/087/23
November 2019 Interest article 9 (2a) KUP 32.436.963 April 26, 2023
Desember 2019/ Bunga pasal 9 (2a) KUP/ 17 Juni 2023/
00384/107/19/087/23
December 2019 Interest article 9 (2a) KUP 128.955.829 June 17, 2023
2020
Denda pasal 7 KUP/ 20 Oktober 2022/
Penalty article 7 KUP 1.000.000 October 20, 2022
Bunga pasal 8 (2) KUP/ 20 Oktober 2022/
2020 00233/106/20/087/22
Interest article 8 (2) KUP 57.038.522 October 20, 2022
Bunga pasal 8 (2) KUP/ 20 Oktober 2022/
Interest article 8 (2) KUP 172.968 October 20, 2022
Denda pasal 7 KUP/ 22 Oktober 2022/
Januari 2020/ Penalty article 7 KUP 500.000 October 22, 2022
00730/107/20/087/22
January 2020 Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
Interest article 9 (2a) KUP 49.604.374 October 22, 2022
Denda pasal 7 KUP/ 22 Oktober 2022/
Februari 2020/ Penalty article 7 KUP 500.000 October 22, 2022
00729/107/20/087/22
February 2020 Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
Interest article 9 (2a) KUP 36.440.749 October 22, 2022
April 2020/ Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
April 2020 00728/107/20/087/22 Interest article 9 (2a) KUP 8.451.057 October 22, 2022
Bunga pasal 9 (2a) KUP/ 19 Juni 2022/
Mei 2020 00404/107/22/087/22 Interest article 9 (2a) KUP 27.703.973 June 19, 2022
Denda pasal 7 KUP/ 22 Oktober 2022/
Juni 2020/ Penalty article 7 KUP P 500.000 October 22, 2022
00724/107/22/087/22
June 2020 Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
Interest article 9 (2a) KUP 33.190.152 October 22, 2022
Denda pasal 7 KUP/ 22 Oktober 2022/
Juli 2020/ Penalty article 7 KUP 500.000 October 22, 2022
00725/107/22/087/22
July 2020 Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
Interest article 9 (2a) KUP 28.934.236 October 22, 2022
Denda pasal 7 KUP/ 22 Oktober 2022/
September
Penalty article 7 KUP 500.000 October 22, 2022
2020/September 00726/107/22/087/22
Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
2020
Interest article 9 (2a) KUP 22.842.360 October 22, 2022
Denda pasal 7 KUP/ 22 Oktober 2022/
Oktober 2020/ Penalty article 7 KUP 500.000 October 22, 2022
00727/107/20/087/22
October 202 Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
Interest article 9 (2a) KUP 30.533.316 October 22, 2022
Mei 2020/ Bunga pasal 8 (2) KUP/ 25 Januari 2023/
May 2020 00873/107/20/087/22 Interest article 8 (2) KUP 27.757.005 January 25, 2023
2021
Denda pasal 7 KUP/ 22 Oktober 2022/
Januari 2021/ Penalty article 7 KUP 500.000 October 22, 2022
00931/107/21/087/22
January 2021 Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
Interest article 9 (2a) KUP 5.934.170 October 22, 2022
83
Page 88
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
Entitas Induk (lanjutan)/The Company (continued)
2021
(continued)
Februari 2021/ Denda pasal 7 KUP/ 22 Oktober 2022/
February 201 00932/107/21/087/22 Penalty article 7 KUP 500.000 October 22, 2022
Denda pasal 7 KUP/ 22 Oktober 2022/
April 2021/ Penalty article 7 KUP 500.000 October 22, 2022
00934/107/21/087/22
April 2021 Bunga pasal 9 (2a) KUP/ 22 Oktober 2022/
Interest article 9 (2a) KUP 12.701.518 October 22, 2022
Mei 2021/ Bunga pasal 8 (2) KUP/ 22 Oktober 2022/
May 2021 00935/107/21/087/22 Interest article 8 (2) KUP 5.818.762 October 22, 2022
Juni 2021/ Bunga pasal 8 (2) KUP/ 22 Oktober 2022/
June 2021 00936/107/21/087/22 Interest article 8 (2) KUP 11.901.315 October 22, 2022
Juli 2021/ Bunga pasal 8 (2) KUP/ 22 Oktober 2022/
July 2021 00937/107/21/087/22 Interest article 8 (2) KUP 9.074.518 October 22, 2022
Agustus 2021/ Denda pasal 7 KUP/ 22 Oktober 2022/
August 2021 00938/107/21/087/22 Penalty article 7 KUP 500.000 October 22, 2022
Desember 2021/ Bunga pasal 8 (2) KUP/ 22 Oktober 2022/
December 2021 00939/107/21/087/22 Interest article 8 (2) KUP 12.724.462 October 22, 2022
Denda pasal 7 KUP/ 25 Januari 2023/
Penalty article 7 KUP 1.000.000 January 2023
Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
2021 00772/106/21/087/22
Interest article 8 (2a) KUP 51.425.246 January 2023
Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 3.219.166 January 2023
2022
Februari 2022/ Bunga pasal 8 (2a) KUP/ 10 September 2022/
February 2022 00514/107/22/087/22 Interest article 8 (2a) KUP 9.989.081 September 10, 2022
1.015.043.041
PT Are Teknologi Kreasi/PT Are Teknologi Kreasi
2017
Bunga pasal 13 (2) KUP/ 25 September 2022/
2017 00019/206/17/087/22
Interest article 13 (2) KUP 215.675.354 September 25, 2022
Agustus 2017/ Bunga pasal 13 (2) KUP/ 25 September 2022/
00020/203/17/087/22
August 2017 Interest article 13 (2) KUP 465.900 September 25, 2022
September
25 September 2022/
2017/September 00021/203/17/087/22 Bunga pasal 13 (2) KUP/
September 25, 2022
2017 Interest article 13 (2) KUP 353.925
Oktober 2017/ Bunga pasal 13 (2) KUP/ 25 September 2022/
00022/203/17/087/22
October 2017 Interest article 13 (2) KUP 576.726 September 25, 2022
November 2017/ Bunga pasal 13 (2) KUP/ 25 September 2022/
0023/203/17/087/22
November 2017 Interest article 13 (2) KUP 678.715 September 25, 2022
Desember 2017/ Bunga pasal 13 (2) KUP/ 25 September 2022/
00024/203/17/087/22
December 2017 Interest article 13 (2) KUP 10.275.912 September 25, 2022
September
25 September 2022/
2017/September 00062/207/17/087/22 Bunga pasal 13 (2) KUP/
September 25, 2022
2017 Interest article 13 (2) KUP 14.368.000
25 September 2022/
Oktober 2017/ PPN/PPN 35.000.000 September 25, 2022
00063/207/17/087/22
October 2017 Bunga pasal 13 (2) KUP/ 25 September 2022/
Interest article 13 (2) KUP 15.288.000 September 25, 2022
November 2017/ Bunga pasal 13 (2) KUP/ 25 September 2022/
00064/207/171087/22
November 2017 Interest article 13 (2) KUP 71.217.453 September 25, 2022
Bunga pasal 9 (2a) KUP/ 19 Agustus 2022/
2017 00123/106/17/087/22
Interest article 9 (2a) KUP 2.128.759 August 19, 2022
Agustus 2017/ Denda pasal 7 KUP/ 25 September 2022/
00130/103/171087/22
August 2017 Penalty article 7 KUP 100.000 September 25, 2022
September
25 September 2022/
2017/September 00131/103/17/087/22 Denda pasal 7 KUP/
September 25, 2022
2017 Penalty article 7 KUP 100.000
Oktober 2017/ Denda pasal 7 KUP/ 25 September 2022/
00132/103/17/087/22
October 2017 Penalty article 7 KUP 100.000 September 25, 2022
84
Page 89
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Are Teknologi Kreasi (lanjutan)/PT Are Teknologi Kreasi (continued)
2017
(continued)
November 2017/ Denda pasal 7 KUP/ 25 September 2022/
00133/103/17/087/22
November 2017 Penalty article 7 KUP 100.000 September 25, 2022
Desember 2017/ Denda pasal 7 KUP/ 25 September 2022/
00134/103/171087/22
December 2017 Penalty article 7 KUP 100.000 September 25, 2022
Denda pasal 7 KUP/ 25 September 2022/
2017 00148/106/17/087/22
Penalty article 7 KUP 1.000.000 September 25, 2022
Agustus s d.
Desember 2017/
00246/101/17/087/22
August until Denda pasal 7 KUP/ 25 September 2022/
December 2017 Penalty article 7 KUP 500.000 September 25, 2022
Oktober 2017/ Denda pasal 14 (4) KUP/ 25 September 2022/
00192/107/17/087/22
October 2017 Penalty article 14 (4) KUP 5.000.000 September 25, 2022
2018
Denda pasal 7 KUP/ 20 Agustus 2022/
2018 00176/106/18/087/22
Penalty article 7 KUP 1.000.000 August 20, 2022
Januari 2018/ Bunga pasal 8 (2a) KUP/ 28 Juli 2022/
00358/107/18/087/22
January 2018 Interest article 8 (2a) KUP 1.628.190 July 28, 2022
Maret 2018/ Denda pasal 7 KUP/ 28 Juli 2022/
00359/107/18/087/22
March 2018 Penalty article 7 KUP 500.000 July 28, 2022
2019
2019 00199/106/19/087122 Denda pasal 7 KUP/ 20 Agustus 2022/
Penalty article 7 KUP 105.312 August 20, 2022
Bunga pasal 8 (2) KUP/ 27 Oktober 2022/
2019 00260/106/19/087/22
Interest article 8 (2) KUP 407.258.221 October 27, 2022
Januari 2019/ Denda pasal 7 KUP/ 21 Oktober 2022/
00486/107/19/087/22
January 2019 Penalty article 7 KUP 6.054.929 October 21, 2022
Denda pasal 7 KUP/ 21 Oktober 2022/
Februari 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00487/107/19/087/22
February 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 10.392.619 October 21, 2022
Denda pasal 7 KUP/ 21 Oktober 2022/
Maret 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00488/107/19/087/22
March 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 6.705.449 October 21, 2022
April 2019/ Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
00489/107/19/087/22
April 2019 Interest article 8 (2a) KUP 8.618.406 October 21, 2022
Denda pasal 7 KUP/ 21 Oktober 2022/
Mei 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00490/107/19/087/22
May 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 60.987.261 October 21, 2022
Juni 2019/ Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
00491/107/19/087/22
June 2019 Interest article 8 (2a) KUP 9.996.479 October 21, 2022
Juli 2019/ Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
00492/107/19/087/22
July 2019 Interest article 8 (2a) KUP 1.729.739 October 21, 2022
Denda pasal 7 KUP/ 21 Oktober 2022/
Agustus 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00493/107/19/087/22
August 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 1.102.500 October 21, 2022
Denda pasal 7 KUP/ 21 Oktober 2022/
September
Penalty article 7 KUP 500.000 October 21, 2022
2019/September 00494/107/19/087/22
Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
2019
Interest article 8 (2a) KUP 284.310 October 21, 2022
Denda pasal 7 KUP/ 21 Oktober 2022/
Oktober 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00495/107/19/087/22
October 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 17.879.878 October 21, 2022
85
Page 90
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Are Teknologi Kreasi (lanjutan)/PT Are Teknologi Kreasi (continued)
2019
(continued)
Denda pasal 7 KUP/ 21 Oktober 2022/
November 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00496/107/19/087/22
November 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 10.108.827 October 21, 2022
Desember 2019/ Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
00497/107/19/087/22
December 2019 Interest article 8 (2a) KUP 31.551.660 October 21, 2022
Denda pasal 7 KUP/ 25 Januari 2023/
Mei 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00781/101/19/087/22
May 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.617.606 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
November 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00797/101/19/087/22
November 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 816.630 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Oktober 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00798/101/19/087/22
October 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 816.630 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Agustus 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00792/101/19/087/22
August 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 1.589.871 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Maret 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00791/101/19/087/22
March 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 734.979 January 25, 2023
Februari 2019/ 00789/101/19/087/22 Denda pasal 7 KUP/ 25 Januari 2023/
February 2019 Penalty article 7 KUP 100.000 January 25, 2023
Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 722.854 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Januari 2019/ 00787/101/19/087/22 Penalty article 7 KUP 100.000 January 25, 2023
January 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 722.854 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Juli 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00785/101/19/087/22
July 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 734.979 January 25, 2023
Juni 2019/ 00782/101/19/087/22 Denda pasal 7 KUP/ 25 Januari 2023/
June 2019 Penalty article 7 KUP 100.000 January 25, 2023
Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 734.979 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
April 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00776/101/19/087/22
April 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 734.979 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Desember 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00800/101/19/087/22
December 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.815.413 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
September 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00794/101/19/087/22
September 2019 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 1.539.412 January 25, 2023
86
Page 91
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Are Teknologi Kreasi (lanjutan)/PT Are Teknologi Kreasi (continued)
2020
Denda pasal 7 KUP/ 21 Agustus 2022/
Penalty article 7 KUP 1.000.000 August 21, 2022
2020 00162/106/20/087/22
Bunga Pasal 9 (2b) KUP/ 11 Oktober 2022/
Interest article 9 (2b) KUP 392.985 October 11, 2022
Januari 2020/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
00694/107/20/087/22
January 2020 Interest article 8 (2a) KUP 8.845.661 October 11, 2022
Oktober 2020/ Bunga Pasal 9 (2a) KUP/ 11 Oktober 2022/
00695/107/20/087122
October 2020 Interest article 9 (2a) KUP 6.301.546 October 11, 2022
November 2020/ Bunga Pasal 9 (2a) KUP/ 11 Oktober 2022/
00696/107/20/087/22
November 2020 Interest article 9 (2a) KUP 7.485.654 October 11, 2022
Bunga Pasal 9 (2a) KUP/ 26 Mei 2022/
2020 00385/107/20/087/22
Interest article 9 (2a) KUP 7.819.692 May 26, 2022
November 2020/ Bunga Pasal 9 (2a) KUP/ 27 Agustus 2022/
00606/107/20/087/22
November 2020 Interest article 9 (2a) KUP 8.225.640 August 27, 2022
Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
2020 00273/106/20/087/22
Interest article 8 (2a) KUP 150.231.533 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Januari 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01263/101/20/087/22
January 2020 Bunga Pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 1.332.422 January 25, 2023
2021
Januari 2021/ Bunga Pasal 9 (2a) KUP/ 27 Agustus 2022/
00804/107121/087/22
January 2021 Interest article 9 (2a) KUP 34.678.058 August 27, 2022
Januari 2021/ Denda pasal 7 KUP/ 16 Juni 2022/
00632/107/21/087/22
January 2021 Penalty article 7 KUP 500.000 June 16, 2022
Februari 2021/ Bunga Pasal 9 (2a) KUP/ 27 Agustus 2022/
00803/107121/087/22
February 2021 Interest article 9 (2a) KUP 29.071.504 August 27, 2022
Februari 2021/ Denda pasal 7 KUP/ 16 Juni 2022/
00631/107/21/087/22
February 2021 Penalty article 7 KUP 500.000 June 16, 2022
Maret 2021/ Bunga pasal 8 (2a) KUP/ 27 Agustus 2022/
00802/107/21/087/22
March 2021 Interest article 8 (2a) KUP 12.151.163 August 27, 2022
Maret 2021/ Denda pasal 7 KUP/ 16 Juni 2022/
00630/107/21/087/22
March 2021 Penalty article 7 KUP 500.000 June 16, 2022
April 2021/ Denda pasal 7 KUP/ 16 Juni 2022/
00629/107/21/087/22
April 2021 Penalty article 7 KUP 500.000 June 16, 2022
April 2021/ Bunga Pasal 9 (2a) KUP/ 16 Juni 2022/
00798/107/21/087/22
April 2021 Interest article 9 (2a) KUP 36.178.054 June 16, 2022
Denda pasal 7 KUP/ 16 Juni 2022/
Mei 2021/ Penalty article 7 KUP 500.000 June 16, 2022
00797/107/21/087/22
May 2021 Bunga pasal 8 (2a) KUP/ 16 Juni 2022/
Interest article 8 (2a) KUP 13.905.433 June 16, 2022
Denda pasal 7 KUP/ 16 Juni 2022/
Juni 2021/ Penalty article 7 KUP 500.000 June 16, 2022
00799/107/21/087/22
June 2021 Bunga Pasal 9 (2a) KUP/ 16 Juni 2022/
Interest article 9 (2a) KUP 9.761.129 June 16, 2022
Denda pasal 7 KUP/ 16 Juni 2022/
Juli 2021/ Penalty article 7 KUP 500.000 June 16, 2022
00628/107/21/087/22
July 2021 Bunga Pasal 9 (2a) KUP/ 16 Juni 2022/
Interest article 9 (2a) KUP 6.989.507 June 16, 2022
Agustus 2021/ Denda pasal 7 KUP/ 16 Juni 2022/
00627/107/21/087/22
August 2021 Penalty article 7 KUP 500.000 June 16, 2022
September 2021/ Denda pasal 7 KUP/ 16 Juni 2022/
00626/107/21/087/22 500.000
September 2021 Penalty article 7 KUP June 16, 2022
1.307.183.691
87
Page 92
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Tiga Akar Mimpi/PT Tiga Akar Mimpi
2018
Denda pasal 7 KUP/ 20 Agustus 2022/
2018 00180/106/18/087/22 Penalty article 7 KUP 1.000.000 August 20, 2022
Januari 2018/ Denda pasal 7 KUP/ 28 Juli 2022/
January 2018 00362/107/18/087/22 Penalty article 7 KUP 500.000 July 28, 2022
Denda pasal 7 KUP/ 28 Juli 2022/
Februari 2018/ Penalty article 7 KUP 500.000 July 28, 2022
00363/107/18/087/22
February 2018 Bunga pasal 8 (2a) KUP/ 28 Juli 2022/
Interest article 8 (2a) KUP 2.358.417 July 28, 2022
Denda pasal 7 KUP/ 28 Juli 2022/
Maret 2018/ Penalty article 7 KUP 500.000 July 28, 2022
00364/107/18/087/22
March 2018 Bunga pasal 8 (2a) KUP/ 28 Juli 2022/
Interest article 8 (2a) KUP 6.732.000 July 28, 2022
Bunga pasal 8 (2a) KUP/ 28 Juli 2022/
April 2018/ Interest article 8 (2a) KUP 500.000 July 28, 2022
00365/107/18/087/22
April 2018 Bunga pasal 8 (2a) KUP/ 28 Juli 2022/
Interest article 8 (2a) KUP 7.722.000 July 28, 2022
Maret 2018/ Denda pasal 7 KUP/ 28 Juli 2022/
March 2018 00366/107/18/087/22 Penalty article 7 KUP 500.000 July 28, 2022
Denda pasal 7 KUP/ 28 Juli 2022/
Juli 2018/ Penalty article 7 KUP 500.000 July 28, 2022
00367/107/18/087/22
July 2018 Bunga pasal 9 (2a) KUP/ 28 Juli 2022/
Interest article 9 (2a) KUP 2.563.941 July 28, 2022
Agustus 2018/ Denda pasal 7 KUP/ 28 Juli 2022/
August 2018 00368/107/18/087/22 Penalty article 7 KUP 500.000 July 28, 2022
September 2018/ Denda pasal 7 KUP/ 28 Juli 2022/
September 2018 00369/107/18/087/22 Penalty article 7 KUP 500.000 July 28, 2022
Oktober 2018/ Denda pasal 7 KUP/ 28 Juli 2022/
October 2018 00370/107/18/087/22 Penalty article 7 KUP 500.000 July 28, 2022
November 2018/ Bunga pasal 8 (2a) KUP/ 28 Juli 2022/
November 2018 00371/107/18/087/22 Interest article 8 (2a) KUP 2.831.400 July 28, 2022
Denda pasal 7 KUP/ 28 Juli 2022/
Desember 2018/ Penalty article 7 KUP 500.000 July 28, 2022
00372/107/18/087/22
December 2018 Bunga pasal 8 (2a) KUP/ 28 Juli 2022/
Interest article 8 (2a) KUP 1.782.000 July 28, 2022
2019
Bunga pasal 9 (2b) KUP/ 21 Oktober 2022/
2019 00200/106/19/087/22 Interest article 9 (2b) KUP 1.652.720 October 21, 2022
Januari 2019/ Denda pasal 7 KUP/ 21 Oktober 2022/
January 2019 00476/107/19/087/22 Penalty article 7 KUP 500.000 October 21, 2022
Februari 2019/ Denda pasal 7 KUP/ 21 Oktober 2022/
February 2019 00477/107/19/087/22 Penalty article 7 KUP 500.000 October 21, 2022
Maret 2019/ Denda pasal 7 KUP/ 21 Oktober 2022/
March 2019 00478/107/19/087/22 Penalty article 7 KUP 500.000 October 21, 2022
Denda pasal 7 KUP/ 21 Oktober 2022/
Mei 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00479/107/19/087/22
May 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 5.041.889 October 21, 2022
Juni 2019/ Denda pasal 7 KUP/ 21 Oktober 2022/
June 2019 00480/107/19/087/22 Penalty article 7 KUP 500.000 October 21, 2022
Agustus 2019/ Denda pasal 7 KUP/ 21 Oktober 2022/
August 2019 00481/107/19/087/22 Penalty article 7 KUP 500.000 October 21, 2022
September 2019/ Denda pasal 7 KUP/ 21 Oktober 2022/
September 2019 00482/107/19/087/22 Penalty article 7 KUP 500.000 October 21, 2022
Denda pasal 7 KUP/ 21 Oktober 2022/
Oktober 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00483/107/19/087/22
October 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 17.410.248 October 21, 2022
88
Page 93
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Tiga Akar Mimpi (lanjutan)/PT Tiga Akar Mimpi (continued)
2019
(continued)
Denda pasal 7 KUP/ 21 Oktober 2022/
November 2019/ Penalty article 7 KUP 500.000 October 21, 2022
00484/107/19/087/22
November 2019 Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
Interest article 8 (2a) KUP 10.928.304 October 21, 2022
Desember 2019/ Bunga pasal 8 (2a) KUP/ 21 Oktober 2022/
December 2019 00485/107/19/087/22 Interest article 8 (2a) KUP 26.293.543 October 21, 2022
Denda pasal 7 KUP/ 25 Januari 2023/
Mei 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00779/101/19/087/22
May 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 3.442.923 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
November 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00799/101/19/087/22
November 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 690.956 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Desember 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00801/101/19/087/22
December 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 1.160.324 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Oktober 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00796/101/19/087/22
October 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 633.345 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
September 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00795/101/19/087/22
September 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 543.693 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Januari 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00786/101/19/087/22
January 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.297.449 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Februari 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00788/101/19/087/22
February 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.297.449 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Maret 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00790/101/19/087/22
March 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.297.449 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Juni 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00783/101/19/087/22
June 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.297.449 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Juli 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00784/101/19/087/22
July 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.297.449 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
April 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00777/101/19/087/22
April 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.297.449 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Agustus 2019/ Penalty article 7 KUP 100.000 January 25, 2023
00793/101/19/087/22
August 2019 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 537.144 January 25, 2023
89
Page 94
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Tiga Akar Mimpi (lanjutan)/PT Tiga Akar Mimpi (continued)
2020
Maret 2020/ Denda pasal 7 KUP/ 27 Agustus 2022/
March 2020 00593/107/20/087/22 Penalty article 7 KUP 500.000 August 27, 2022
Januari 2020/ Denda pasal 7 KUP/ 27 Agustus 2022/
January 2020 00594/107/20/087/22 Penalty article 7 KUP 500.000 August 27, 2022
Februari 2020/ Denda pasal 7 KUP/ 27 Agustus 2022/
February 2020 00595/107/20/087/22 Penalty article 7 KUP 500.000 August 27, 2022
April 2020/ Denda pasal 7 KUP/ 27 Agustus 2022/
April 2020 00596/107/20/087/22 Penalty article 7 KUP 500.000 August 27, 2022
Juni 2020/ Denda pasal 7 KUP/ 27 Agustus 2022/
June 2020 00597/107/20/087/22 Penalty article 7 KUP 500.000 August 27, 2022
Juli 2020/ Denda pasal 7 KUP/ 27 Agustus 2022/
July 2020 00598/107/20/087/22 Penalty article 7 KUP 500.000 August 27, 2022
Agustus 2020/ Denda pasal 7 KUP/ 27 Agustus 2022/
August 2020 00599/107/20/087/22 Penalty article 7 KUP 500.000 August 27, 2022
September 2020/ Denda pasal 7 KUP/ 27 Agustus 2022/
September 2020 00600/107/20/087/22 Penalty article 7 KUP 4.865.869 August 27, 2022
Denda pasal 7 KUP/ 27 Agustus 2022/
Oktober 2020/ Penalty article 7 KUP 500.000 August 27, 2022
00601/107/20/087/22
October 2020 Bunga pasal 9 (2a) KUP/ 27 Agustus 2022/
Interest article 9 (2a) KUP 12.234.343 August 27, 2022
Denda pasal 7 KUP/ 27 Agustus 2022/
November 2020/ Penalty article 7 KUP 500.000 August 27, 2022
00602/107/20/087/22
November 2020 Bunga pasal 9 (2a) KUP/ 27 Agustus 2022/
Interest article 9 (2a) KUP 8.624.164 August 27, 2022
Desember 2020/ Bunga pasal 9 (2a) KUP/ 27 Agustus 2022/
December 2020 00603/107/20/087/22 Interest article 9 (2a) KUP 4.206.081 August 27, 2022
Agustus 2020/ Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
August 2020 00874/107/20/087/22 Interest article 8 (2a) KUP 14.319.478 January 25, 2023
Januari 2020/ Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
January 2020 00866/107/20/087/22 Interest article 8 (2a) KUP 12.393.027 January 25, 2023
Februari 2020/ Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
February 2020 00867/107/20/087/22 Interest article 8 (2a) KUP 9.150.638 January 25, 2023
Maret 2020/ Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
March 2020 00868/107/20/087/22 Interest article 8 (2a) KUP 5.221.109 January 25, 2023
April 2020/ Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
April 2020 00869/107/20/087/22 Interest article 8 (2a) KUP 663.159 January 25, 2023
Mei 2020/ Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
May 2020 00870/107/20/087/22 Interest article 8 (2a) KUP 535.380 January 25, 2023
Juli 2020/ Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
July 2020 00872/107/20/087/22 Interest article 8 (2a) KUP 8.956.931 January 25, 2023
Juni 2020/ Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
00871/107/20/087/22
June 2020 Interest article 8 (2a) KUP 8.364.003 January 25, 2023
Bunga pasal 8 (2a) KUP/ 25 Januari 2023/
2020
00274/106/20/087/22 Interest article 8 (2a) KUP 111.317.174 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Februari 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01264/101/20/087/22
February 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 1.153.527 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
April 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01266/101/20/087/22
April 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 58.146 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Juni 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01268/101/20/087/22
June 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 59.002 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Juli 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01269/101/20/087/22
July 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 59.002 January 25, 2023
90
Page 95
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Tiga Akar Mimpi (lanjutan)/PT Tiga Akar Mimpi (continued)
2020
(continued)
Denda pasal 7 KUP/ 25 Januari 2023/
Oktober 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01270/101/20/087/22
October 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 945.850 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
September 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01271/101/20/087/22
September 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 81.695 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
November 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01272/101/20/087/22
November 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 70.824 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Desember 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01273/101/20/087/22
December 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 793.398 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Mei 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01267/101/20/087/22
May 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 2.871.891 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Maret 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01265/101/20/087/22
March 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 1.046.939 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Agustus 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01261/101/20/087/22
August 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 85.556 January 25, 2023
Denda pasal 7 KUP/ 25 Januari 2023/
Januari 2020/ Penalty article 7 KUP 100.000 January 25, 2023
01262/101/20/087/22
January 2020 Bunga pasal 9 (2a) KUP/ 25 Januari 2023/
Interest article 9 (2a) KUP 1.160.970 January 25, 2023
2021
Agustus 2021/ Bunga pasal 9 (2a) KUP/ 16 Juni 2022/
August 2021 00620/107/21/087/22 Interest article 9 (2a) KUP 11.367 June 16, 2022
Januari 2021/ Bunga pasal 9 (2a) KUP/ 8 Januari 2023/
January 2021 01003/107/21/087/22 Interest article 9 (2a) KUP 6.887.892 January 8, 2023
Februari 2021/ Bunga pasal 9 (2a) KUP/ 8 Januari 2023/
February 2021 01002/107/21/087/22 Interest article 9 (2a) KUP 4.015.323 January 8, 2023
Maret 2021/ Bunga pasal 9 (2a) KUP/ 8 Januari 2023/
March 2021 01004/107/21/087/22 Interest article 9 (2a) KUP 8.868.441 January 8, 2023
352.530.720
91
Page 96
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Mata Nilai Republik/PT Mata Nilai Republik
2019
September 2019/ Denda pasal 7 KUP/ 6 Juli 2023/
September 2019 00814/107/19/035/23 Penalty article 7 KUP 500.000 July 6, 2023
Oktober 2019/ Denda pasal 7 KUP/ 6 Juli 2023/
October 2019 00815/107/19/035/23 Penalty article 7 KUP 500.000 July 6, 2023
2020
November 2020/ Bunga pasal 8 (2a) KUP/ 17 Mei 2023/
November 2020 00339/107/19/035/23 Interest article 8 (2a) KUP 30.888.000 May 17, 2023
Desember 2020/ Bunga pasal 8 (2a) KUP/ 17 Mei 2023/
December 2020 00340/107/19/035/23 Interest article 8 (2a) KUP 30.888.000 May 17, 2023
Desember 2020/ Denda pasal 7 KUP/ 6 Juli 2023/
December 2020 00206/106/19/035/23 Penalty article 7 KUP 1.000.000 July 6, 2023
Denda pasal 7 KUP/ 17 Mei 2023/
Januari 2020/ Penalty article 7 KUP 500.000 May 17, 2023
00219/107/20/035/23
January 2020 Bunga pasal 8 (2a) KUP/ 17 Mei 2023/
Interest article 8 (2a) KUP 54.648.000 May 17, 2023
Denda pasal 7 KUP/ 17 Mei 2023/
Februari 2020/ Penalty article 7 KUP 500.000 May 17, 2023
00220/107/20/035/23
February 2020 Bunga pasal 8 (2a) KUP/ 17 Mei 2023/
Interest article 8 (2a) KUP 54.648.000 May 17, 2023
Denda pasal 7 KUP/ 17 Mei 2023/
Maret 2020/ Penalty article 7 KUP 500.000 May 17, 2023
00221/107/20/035/23
March 2020 Bunga pasal 8 (2a) KUP/ 17 Mei 2023/
Interest article 8 (2a) KUP 73.656.000 May 17, 2023
Denda pasal 7 KUP/ 17 Mei 2023/
April 2020/ Penalty article 7 KUP 500.000 May 17, 2023
00222/107/20/035/23
April 2020 Bunga pasal 8 (2a) KUP/ 17 Mei 2023/
Interest article 8 (2a) KUP 52.272.000 May 17, 2023
Denda pasal 7 KUP/ 17 Mei 2023/
Mei 2020/ Penalty article 7 KUP 500.000 May 17, 2023
00223/107/20/035/23
May 2020 Bunga pasal 8 (2a) KUP/ 17 Mei 2023/
Interest article 8 (2a) KUP 28.512.000 May 17, 2023
Denda pasal 7 KUP/ 17 Mei 2023/
Juni 2020/ Penalty article 7 KUP 500.000 May 17, 2023
00224/107/20/035/23
June 2020 Bunga pasal 8 (2a) KUP/ 17 Mei 2023/
Interest article 8 (2a) KUP 43.956.000 May 17, 2023
374.468.000
PT Vatar Media Raya/PT Vatar Media Raya
2017
Desember 2017/ Bunga pasal 9 (2a) KUP/ 8 September 2022/
December 2017 00187/107/17/087/22 Interest article 9 (2a) KUP 4.993.006 September 8, 2022
2018
Juni 2018/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
June 2018 00498/107/18/087/22 Interest article 8 (2a) KUP 1.032.813 October 11, 2022
Juli 2018/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
July 2018 00499/107/18/087/22 Interest article 8 (2a) KUP 5.227.200 October 11, 2022
Desember 2018/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
December 2018 00500/107/18/087/22 Interest article 8 (2a) KUP 11.880.000 October 11, 2022
Desember 2018/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
December 2018 00729/101/18/087/22 Interest article 8 (2a) KUP 16.256.800 January 21, 2023
2019
Bunga pasal 9 (2b) KUP/ 11 Oktober 2022/
2019 00234/106/19/087/22 Interest article 9 (2b) KUP 4.354.998 October 11, 2022
Denda pasal 7 KUP/ 11 September 2022/
Penalty article 7 KUP 1.000.000 September 11, 2022
2019 00219/106/19/087/22
Bunga pasal 9 (2b) KUP/ 11 Oktober 2022/
Interest article 9 (2b) KUP 993.762 October 11, 2022
92
Page 97
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Vatar Media Raya (lanjutan)/PT Vatar Media Raya (continued)
2020
Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
2020 00191/106/20/087/22 Interest article 9 (2a) KUP 174.533.881 October 11, 2022
Januari 2020/ Bunga pasal 8 (2a) KUP/ 14 September 2022/
January 2020 00669/107/20/087/22 Interest article 8 (2a) KUP 40.660.591 September 14, 2022
April 2020/ Bunga pasal 8 (2a) KUP/ 14 September 2022/
April 2020 00664/107/20/087/22 Interest article 8 (2a) KUP 18.269.685 September 14, 2022
Maret 2020/ Bunga pasal 9 (2a) KUP/ 9 Juli 2022/
March 2020 00468/107/20/087/22 Interest article 9 (2a) KUP 22.151.108 July 9, 2022
Juli 2020/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
July 2020 00686/107/20/087/22 Interest article 8 (2a) KUP 14.956.538 October 11, 2022
Oktober 2019/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
October 2019 00687/107/20/087/22 Interest article 8 (2a) KUP 16.921.961 October 11, 2022
2020
November 2020/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
November 2020 00688/107/20/087/22 Interest article 8 (2a) KUP 16.600.831 October 11, 2022
Desember 2020/ Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
December 2020 00689/107/20/087/22 Interest article 9 (2a) KUP 11.973.733 October 11, 2022
Mei 2020/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
May 2020 00690/107/20/087/22 Interest article 8 (2a) KUP 13.454.227 October 11, 2022
September 2020/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
September 2020 00691/107/20/087/22 Interest article 8 (2a) KUP 17.119.566 October 11, 2022
Agustus 2020/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
August 2020 00692/107/20/087/22 Interest article 8 (2a) KUP 17.735.621 October 11, 2022
Desember 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
December 2020 0773/101/19/087/22 Interest article 8 (2a) KUP 12.194.117 January 21, 2023
Juni 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
June 2020 01252/101/20/087/22 Interest article 8 (2a) KUP 149.072 January 21, 2023
Desember 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
December 2020 01253/101/20/087/22 Interest article 8 (2a) KUP 1.215.653 January 21, 2023
Agustus 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
August 2020 01251/101/20/087/22 Interest article 8 (2a) KUP 153.917 January 21, 2023
November 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
November 2020 01250/101/20/087/22 Interest article 8 (2a) KUP 125.077 January 21, 2023
Juli 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
July 2020 01249/101/20/087/22 Interest article 8 (2a) KUP 150.510 January 21, 2023
Oktober 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
October 2020 01260/101/20/087/22 Interest article 8 (2a) KUP 623.914 January 21, 2023
Februari 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
February 2020 01259/101/20/087/22 Interest article 8 (2a) KUP 695.374 January 21, 2023
Januari 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
January 2020 01258/101/20/087/22 Interest article 8 (2a) KUP 708.731 January 21, 2023
Mei 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
May 2020 01257/101/20/087/22 Interest article 8 (2a) KUP 937.804 January 21, 2023
September 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
September 2020 01256/101/20/087/22 Interest article 8 (2a) KUP 155.801 January 21, 2023
Maret 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
March 2020 01255/101/20/087/22 Interest article 8 (2a) KUP 685.482 January 21, 2023
April 2020/ Bunga pasal 8 (2a) KUP/ 21 Januari 2023/
April 2020 01254/101/20/087/22 Interest article 8 (2a) KUP 149.072 January 21, 2023
2021
Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
2021 00540/106/21/087/22 Interest article 9 (2a) KUP 74.128.582 October 11, 2022
Mei 2021/ Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
May 2021 00892/107/21/087/22 Interest article 9 (2a) KUP 42.022.371 October 11, 2022
Juli 2021/ Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
July 2021 00893/107/21/087/22 Interest article 9 (2a) KUP 24.479.821 October 11, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
December 2021 00894/107/21/087/22 Interest article 8 (2a) KUP 11.002.804 October 11, 2022
Agustus 2021/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
August 2021 00895/107/21/087/22 Interest article 8 (2a) KUP 22.891.593 October 11, 2022
93
Page 98
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Vatar Media Raya (lanjutan)/PT Vatar Media Raya (continued)
2021 (continued)
Februari 2021/ Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
February 2021 00896/107/21/087/22 Interest article 9 (2a) KUP 44.348.429 October 11, 2022
Maret 2021/ Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
March 2021 00897/107/21/087/22 Interest article 9 (2a) KUP 42.693.293 October 11, 2022
Oktober 2021/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
October 2021 00898/107/21/087/22 Interest article 8 (2a) KUP 18.765.978 October 11, 2022
September 2021/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
September 2021 00899/107/21/087/22 Interest article 8 (2a) KUP 24.604.103 October 11, 2022
November 2021/ Bunga pasal 8 (2a) KUP/ 11 Oktober 2022/
November 2021 00900/107/21/087/22 Interest article 8 (2a) KUP 21.757.477 October 11, 2022
April 2021/ Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
April 2021 00901/107/21/087/22 Interest article 9 (2a) KUP 27.688.820 October 11, 2022
Januari 2021/ Bunga pasal 9 (2a) KUP/ 11 Oktober 2022/
January 2021 00902/107/21/087/22 Interest article 9 (2a) KUP 42.137.848 October 11, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 00980/107/21/087/22 Interest article 8 (2a) KUP 21.288.931 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01572/101/21/087/22 Interest article 8 (2a) KUP 224.713 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01573/101/21/087/22 Interest article 8 (2a) KUP 430.623 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01574/101/21/087/22 Interest article 8 (2a) KUP 284.523 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01575/101/21/087/22 Interest article 8 (2a) KUP 352.804 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01576/101/21/087/22 Interest article 8 (2a) KUP 346.379 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01577/101/21/087/22 Interest article 8 (2a) KUP 239.233 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01578/101/21/087/22 Interest article 8 (2a) KUP 298.717 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01579/101/21/087/22 Interest article 8 (2a) KUP 329.496 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01580/101/21/087/22 Interest article 8 (2a) KUP 268.536 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01581/101/21/087/22 Interest article 8 (2a) KUP 253.774 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01582/101/21/087/22 Interest article 8 (2a) KUP 361.171 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01583/101/21/087/22 Interest article 8 (2a) KUP 100.000 December 17, 2022
Desember 2021/ Bunga pasal 8 (2a) KUP/ 17 Desember 2022/
December 2021 01584/101/21/087/22 Interest article 8 (2a) KUP 352.447 December 17, 2022
2022
Angsuran Pokok/ 25 September 2022/
Principal Installment 496.416 September 25, 2022
Januari 2022/ Denda pasal 7 KUP/ 25 September 2022/
00233/106/22/087/22
January 2022 Penalty article 7 KUP 100.000 September 25, 2022
Bunga pasal 14 (3) KUP/ 25 September 2022/
Interest article 14 (3) KUP 33.011 September 25, 2022
Angsuran Pokok/ 25 September 2022/
Principal Installment 496.416 September 25, 2022
Februari 2022/ Denda pasal 7 KUP/ 25 September 2022/
00234/106/22/087/22
February 2022 Penalty article 7 KUP 100.000 September 25, 2022
Bunga pasal 14 (3) KUP/ 25 September 2022/
Interest article 14 (3) KUP 28.593 September 25, 2022
94
Page 99
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Surat Tagihan Pajak (lanjutan) f. Notice of Tax Collection (continued)
Rincian STP yang diterima Grup adalah sebagai Details of STP received by the Group are as follows
berikut (lanjutan): (continued):
Masa Pajak/ Nomor STP-PPh/ Tagihan/ Kurang Bayar/ Jatuh tempo/
Tax Period Number of STP-PPh Collection Underpayment Due date
PT Vatar Media Raya (lanjutan)/PT Vatar Media Raya (continued)
2022 (continued)
Angsuran Pokok/ 25 September 2022/
Principal Installment 496.416 September 25, 2022
Maret 2022/ Denda pasal 7 KUP/ 25 September 2022/
00235/106/22/087/22
March 2022 Penalty article 7 KUP 100.000 September 25, 2022
Bunga pasal 14 (3) KUP/ 25 September 2022/
Interest article 14 (3) KUP 24.324 September 25, 2022
Angsuran Pokok/ 25 September 2022/
Principal Installment 162.531 September 25, 2022
April 2022/ Denda pasal 7 KUP/ 25 September 2022/
00236/106/22/087/22
April 2022 Penalty article 7 KUP 100.000 September 25, 2022
Bunga pasal 14 (3) KUP/ 25 September 2022/
Interest article 14 (3) KUP 6.436 September 25, 2022
Angsuran Pokok/ 25 September 2022/
Principal Installment 162.531 September 25, 2022
Mei 2022/ Denda pasal 7 KUP/ 25 September 2022/
00237/106/22/087/22
May 2022 Penalty article 7 KUP 100.000 September 25, 2022
Bunga pasal 14 (3) KUP/ 25 September 2022/
Interest article 14 (3) KUP 4.973 September 25, 2022
Angsuran Pokok/ 25 September 2022/
Principal Installment 162.531 September 25, 2022
Juni 2022/ Denda pasal 7 KUP/ 25 September 2022/
00238/106/22/087/22
June 2022 Penalty article 7 KUP 100.000 September 25, 2022
Bunga pasal 14 (3) KUP/ 25 September 2022/
Interest article 14 (3) KUP 3.315 September 25, 2022
Angsuran Pokok/ 25 September 2022/
Principal Installment 162.531 September 25, 2022
Juli 2022/ Denda pasal 7 KUP/ 25 September 2022/
00239/106/22/087/22
July 2022 Penalty article 7 KUP 100.000 September 25, 2022
Bunga pasal 14 (3) KUP/ 25 September 2022/
Interest article 14 (3) KUP 1.674 September 25, 2022
852.655.009
g. Administrasi Perpajakan g. Tax Administration
Pemeriksaan Pajak Tax Audit
Entitas Induk The Company
Berdasarkan Surat Perintah Pemeriksaan No. PRIN- Based on Audit Instruction Letter No. PRIN-P-
P-00054/WPJ.05/KP.1204/2021 tanggal 22 Oktober 00054/WPJ.05/KP.1204/2021 dated October 22,
2021, Entitas Induk dalam proses pemeriksaan atas 2021, the Company is in the process of tax audit for
semua jenis pajak tahun pajak 2017. all taxes for the fiscal year 2017.
Pada tanggal 20 Desember 2021, Entitas Induk On December 20, 2021, the Company received tax
menerima hasil pemeriksaan pajak atas semua jenis assessment result for claim for all taxes for the fiscal
pajak tahun pajak 2017 yang menyatakan terdapat year 2017 which stated an underpayment amounted
kurang bayar pajak sebesar Rp5.826.832.589. Atas to Rp5,826,832,589. The underpayment has been
kurang bayar tersebut telah dilunasi seluruhnya pada fully paid on June 30, 2022.
tanggal 30 Juni 2022.
Pembayaran Pajak Pertambahan Nilai dan Pajak Payment of Value Added Tax and Income Taxes
Penghasilan Terutang Payable
Dari tanggal 7 Maret 2022 hingga 30 Juni 2022, From March 7, 2022 to June 30, 2022, the Group
Grup telah membayar Pajak Pertambahan Nilai dan has paid Value Added Tax payable and income
pajak penghasilan terutang berbagai masa pajak taxes payable for various tax periods with total
dengan total pembayaran sebesar payment amounting to Rp15,980,090,422.
Rp15.980.090.422.
95
Page 100
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
g. Administrasi Perpajakan (lanjutan) g. Tax Administration (continued)
Pembayaran Pajak Pertambahan Nilai dan Pajak Payment of Value Added Tax and Income Taxes
Penghasilan Terutang (lanjutan) Payable (continued)
Dari tanggal 31 Maret 2023 hingga 30 Juni 2023, From March 31, 2023 to June 30, 2023, the Group
Grup telah membayar Pajak Pertambahan Nilai dan has paid Value Added Tax payable and income
pajak penghasilan terutang berbagai masa pajak taxes payable for various tax periods with total
dengan total pembayaran sebesar Rp665.268.960. payment amounting to Rp665,268,960.
Pembayaran Denda Pajak Payment of Tax Penalties
Dari tanggal 31 Mei 2022 hingga 30 Juni 2022, Grup From May 31, 2022 to June 30, 2022, the Group has
telah membayar denda Pajak berbagai masa pajak paid tax penalties for various tax periods with total
dengan total pembayaran sebesar Rp4.848.428.249. payment amounting to Rp4,848,428,249.
Dari tanggal 31 Maret 2023 hingga 30 Juni 2023, From March 31, 2023 to June 30, 2023, the Group
Grup telah membayar denda pajak berbagai masa has paid tax penalties for various tax periods with
pajak dengan total pembayaran sebesar total payment amounting to Rp617,116,088.
Rp617.116.088.
h. Perubahan Tarif Pajak Badan h. Changes in Corporate Tax Rate
Pada bulan Oktober 2021, Pemerintah Indonesia In October 2021, the Government of Indonesia
mengesahkan Undang-Undang Nomor 7 Tahun approved the Law Number 7 Year 2021 (“Law
2021 (“UU No. 7/2021”) tentang harmonisasi No. 7/2021”) related to harmonisation of tax
peraturan perpajakan. Beberapa tujuan regulations. Some purposes of Law No. 7/2021 are to
UU No. 7/2021 adalah untuk meningkatkan increase sustainable economic growth and support
pertumbuhan perekonomian yang berkelanjutan dan the acceleration of economic recovery, realize a tax
mendukung percepatan pemulihan ekonomi, system that is more just with legal certainty,
mewujudkan sistem perpajakan yang lebih implement administrative reforms, consolidated
berkeadilan dan berkepastian hukum, melaksanakan taxation policies, and expansion of the tax base, as
reformasi administrasi, kebijakan perpajakan yang well as increasing Taxpayer voluntary compliance.
konsolidatif, dan perluasan basis pajak, serta
meningkatkan kepatuhan sukarela Wajib Pajak.
Sejumlah perubahan peraturan perpajakan yang Some changes in tax regulations from the
terjadi dengan penerapan UU No. 7/2021 antara lain implementation of Law No. 7/2021, among others,
adalah sebagai berikut: are as follows:
• Pemberlakuan tarif pajak penghasilan badan • The application of the corporate income tax
menjadi 22% mulai Tahun Pajak 2022, dan rate to 22% starting from the 2022 Fiscal Year,
perusahaan terbuka dalam negeri yang and for domestic public listed companies that
memenuhi kriteria tertentu dapat memperoleh fulfill certain additional criteria will be eligible
tarif pajak sebesar 3% lebih rendah dari tarif for a tax rate which is lower by 3% from the
pajak yang disebutkan di atas; abovementioned tax rate;
• Kenaikan tarif PPN dari 10% menjadi 11% yang • VAT rate increase from 10% to 11% which will
mulai berlaku 1 April 2022, kemudian menjadi take effect on April 1, 2022, then to 12% which
12% yang mulai berlaku paling lambat pada will take effect no later than January 1, 2025;
tanggal 1 Januari 2025;
• Penyederhanaan PPN dengan tarif final untuk • Simplification of VAT using final rate for certain
barang atau jasa kena pajak tertentu yang juga taxable goods or services which also applies
berlaku mulai 1 April 2022; dan from April 1, 2022; and
96
Page 101
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
h. Perubahan Tarif Pajak Badan (lanjutan) h. Changes in Corporate Tax Rate (continued)
• Program pengungkapan sukarela bagi Wajib • Voluntary disclosure program for corporate
Pajak badan selama periode 1 Januari - 30 Juni taxpayers for the period January 1 - June 30,
2022, dengan basis aset atau harta yang 2022, on the basis of assets acquired during
diperoleh selama 1 Januari 1985 - January 1, 1985 - December 31, 2015 which
31 Desember 2015 yang belum diungkap pada were not disclosed when participating in the
saat mengikuti program amnesti pajak previous tax amnesty program.
sebelumnya.
Penerapan UU No. 7/2021 berdampak pada The implementation of Law No. 7/2021 affect the
pengaturan aset dan kewajiban kini dan tangguhan measurement of deffered tax assets and liabilities as
pada tanggal 30 Juni 2023 dan 31 Desember 2022, at June 30, 2023 and December 31, 2022, which
yang menggunakan tarif pajak 22%. were measured using the applicable tax rate of 22%.
15. UTANG PEMBIAYAAN 15. FINANCING PAYABLES
Akun ini terdiri atas: This account consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
PT Clipan Finance Indonesia Tbk 1.214.249.127 1.471.923.030 PT Clipan Finance Indonesia Tbk
PT Mandiri Tunas Finance 471.019.824 785.033.040 PT Mandiri Tunas Finance
PT BCA Finance 519.218.349 631.793.407 PT BCA Finance
Total 2.204.487.300 2.888.749.477 Total
Bagian utang pembiayaan yang jatuh Current portion of
tempo dalam waktu satu tahun financing payable
PT Clipan Finance Indonesia Tbk 497.866.585 496.001.544 PT Clipan Finance Indonesia Tbk
PT Mandiri Tunas Finance 471.019.824 628.026.432 PT Mandiri Tunas Finance
PT BCA Finance 263.561.504 255.894.364 PT BCA Finance
Total bagian yang jatuh tempo
dalam waktu satu tahun 1.232.447.913 1.379.922.340 Total Current portion
Bagian jangka panjang 972.039.387 1.508.827.137 Long-term portion
PT Mandiri Tunas Finance PT Mandiri Tunas Finance
Pada tanggal 15 Maret 2019, Entitas Induk mendapatkan On March 15, 2019, the Company obtained financing
fasilitas pembiayaan dari PT Mandiri Tunas Finance untuk facility from PT Mandiri Tunas Finance for the purchase
pembelian enam (6) unit kendaraan sebesar of six (6) unit of vehicle amounting to Rp3,140,132,160
Rp3.140.132.160 dimana kendaraan tersebut digunakan which the vehicle are used as collateral for this facility
sebagai jaminan fidusia atas fasilitas ini (Catatan 8) dan (Note 8) and subjected to effective interest rates of
dikenai bunga efektif sebesar 11,50% per tahun. Fasilitas 11.50% per annum. This facility will be repaid in
ini akan dilunasi dalam 60 angsuran bulanan dan akan 60 monthly installments and will mature on March 15,
jatuh tempo pada tanggal 15 Maret 2024. 2024.
PT BCA Finance PT BCA Finance
Pada tanggal 30 Juni 2022, Entitas Induk mendapatkan On June 30, 2022, the Company obtained financing
fasilitas pembiayaan dari PT BCA Finance untuk facility from PT BCA Finance for the purchase of two (2)
pembelian dua (2) unit kendaraan sebesar unit of vehicle amounting to Rp1,200,400,000 and
Rp1.200.400.000 dikenai bunga efektif sebesar 2,95% subjected to effective interest rates of 2.95% per annum.
per tahun. Fasilitas ini akan dilunasi dalam 36 angsuran This facility will be repaid in 36 monthly installments and
bulanan dan akan jatuh tempo pada tanggal 1 Juni 2026. will mature on June 1, 2026.
PT Clipan Finance Indonesia Tbk PT Clipan Finance Indonesia Tbk
Pada tanggal 10 Oktober 2022, 4 November 2022 dan On October 10, 2022, November 4, 2022 and
28 November 2022, Entitas Induk mendapatkan fasilitas November 28, 2022, the Company obtained financing
pembiayaan dari PT Clipan Finance Indonesia Tbk untuk facility from PT Clipan Finance Indonesia Tbk for the
pembelian tiga (3) unit kendaraan sebesar purchase of three (3) unit of vehicle amounting to
Rp1.573.520.000 dikenai bunga efektif berkisar antara Rp1,573,520,000 and subjected to effective interest rates
2,98% - 3,28% per tahun. Fasilitas ini akan dilunasi dalam are ranging between 2.98% - 3.28% per annum. This
36 angsuran bulanan. facility will be repaid in 36 monthly installments.
97
Page 102
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS SEWA 16. LEASE LIABILITIES
a. Aset hak-guna - neto a. Right-of-use assets - net
Grup memiliki kontrak sewa bangunan yang The Group has lease contracts for buildings used in
digunakan dalam operasinya. Bangunan memiliki its operations. Buildings have lease terms of 3 - 5
jangka waktu sewa 3 - 5 tahun tanpa batasan atau years with no restrictions or covenants imposed and
perjanjian yang diberlakukan dan termasuk opsi includes extension and termination options.
perpanjangan dan penghentian.
30 Juni 2023/June 30, 2023
Saldo Awal/ Penambahan/ Modifikasi/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Modification Deductions Ending Balance
Biaya perolehan Cost
Bangunan 38.055.030.470 - - - 38.055.030.470 Buildings
Accumulated
Akumulasi Penyusutan Depreciation
Bangunan 4.618.485.264 3.679.962.013 - - 8.298.447.277 Buildings
Nilai Buku Neto 33.436.545.206 29.756.583.193 Net Book Value
31 Desember 2022/December 31, 2022
Saldo Awal/ Penambahan/ Modifikasi/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Modification Deductions Ending Balance
Biaya perolehan Cost
Bangunan 4.173.244.682 34.564.735.286 (682.949.498 ) - 38.055.030.470 Buildings
Accumulated
Akumulasi Penyusutan Depreciation
Bangunan 1.669.297.872 2.949.187.392 - - 4.618.485.264 Buildings
Nilai Buku Neto 2.503.946.810 33.436.545.206 Net Book Value
b. Liabilitas sewa b. Lease liabilities
Di bawah ini adalah jumlah tercatat liabilitas sewa Set out below are the carrying amounts of lease
dan mutasinya selama periode berjalan: liabilities and the movements during the period:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Saldo awal 36.039.231.958 2.827.192.988 Beginning balance
Penambahan - 34.564.735.286 Addition
Penghentian - (818.695.677 ) Termination
Penambahan bunga 1.148.659.773 1.114.466.029 Accreation of interest
Pembayaran Payments
Pokok (2.581.603.560 ) (1.495.770.449 ) Principal
Bunga (1.148.659.773 ) (152.696.219 ) Interest
Saldo akhir 33.457.628.398 36.039.231.958 Ending balance
Jangka pendek 6.873.573.105 6.200.719.349 Current
Jangka panjang 26.584.055.293 29.838.512.609 Non-current
Total 33.457.628.398 36.039.231.958 Total
Kewajiban sewa diukur kembali dengan The lease liabilities were remeasured by
mendiskontokan pembayaran sewa yang direvisi discounting the revised lease payments using the
menggunakan IBR pada tanggal efektif modifikasi. IBR at the effective date of the modification. The
Rata-rata tertimbang dari kenaikan suku bunga weighted average increase in loan interest rates
pinjaman yang ditetapkan Grup adalah 5,32%, - determined by the Group is 5.32% - 6.81%.
6,81%.
98
Page 103
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS SEWA (lanjutan) 16. LEASE LIABILITIES (continued)
b. Liabilitas sewa (lanjutan) b. Lease liabilities (continued)
Jumlah total yang diakui dalam laba rugi terdiri dari: Total amount recognized in profit or loss consists of
the following:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Beban penyusutan atas aset hak Depreciation expense of
guna (Catatan 25) 3.679.962.013 417.324.469 right-of-use assets (Note 25)
Beban bunga atas liabilitas sewa 1.148.659.773 64.409.390 Interest expense on lease liabilities
Biaya yang berkaitan dengan Expense relating to
sewa jangka pendek (Catatan short-term
25) 1.940.676.479 2.107.109.634 leases (Note 25)
Total yang diakui dalam laba
Total amount recognized in profit or loss
rugi 6.769.298.265 2.588.843.493
Total arus kas keluar untuk periode enam bulan The total cash outflows for the six-month period
yang berakhir pada tanggal 30 Juni 2023 dan then ended June 30, 2023 and 2022 for all lease
2022 untuk semua kontrak sewa masing-masing contracts amounting to Rp3,730,263,333 and
sebesar Rp3.730.263.333 dan Rp475.000.002. Rp475,000,002, respectively.
Analisis jatuh tempo atas sewa telah diungkapkan The maturity analysis of lease are disclosed in
pada Catatan 26. Note 26.
17. PINJAMAN DARI PIHAK KETIGA 17. LOANS FROM THIRD PARTY
PT Mata Nilai Republik (MNR) PT Mata Nilai Republik (MNR)
Berdasarkan perjanjian No. 350/PPUM/MNR- Based on agreement, No. 350/PPUM/MNR-
SSKP/XI/2022 tanggal 28 November 2022, MNR SSKP/XI/2022 dated November 28, 2022, MNR entered
mengadakan perjanjian pinjaman dengan PT Surya into a loan agreement with PT Surya Semesta Karya
Semesta Karya Persada (SSKP), di mana SSKP akan Persada (SSKP), whereby SSKP will provide a gradual
memberikan pinjaman uang muka setoran modal secara down payment loan facility with a maximum limit of
bertahap dengan batas maksimum Rp102.000.000.000. Rp102,000,000,000. This facility carries an annual
Fasilitas ini dikenai bunga sebesar 3% per tahun. Jangka interest rate of 3%. The loan term is 36 months from the
waktu fasilitas ini 36 bulan dari tanggal perjanjian dibuat. date of agreement, whichever is shorter. This facility is
Fasilitas ini digunakan untuk pengembangan usaha dan utilized for the business development and investment of
investasi PT Metaverse Indonesia Makmur (MIM). PT Metaverse Indonesia Makmur (MIM).
18. LIABILITAS IMBALAN KERJA KARYAWAN 18. EMPLOYEE BENEFITS LIABILITIES
Pada tanggal 2 Februari 2021, Pemerintah On February 2, 2021, the Government promulgated and
mengumumkan dan memberlakukan Peraturan enforced Government Regulation Number 35 Year 2021
Pemerintah Nomor 35 Tahun 2021 (PP 35/2021) untuk (PP 35/2021) to implement the provisions of Article 81
melaksanakan ketentuan Pasal 81 dan Pasal 185 and Article 185 (b) of Law No. 11/2020 concerning Job
(b) UU No. 11/2020 tentang Cipta Kerja, yang bertujuan Creation (Cipta Kerja), which aims to create the widest
untuk menciptakan kesempatan kerja seluas-luasnya bagi possible employment opportunities for the Indonesian
masyarakat Indonesia secara merata, guna memenuhi people evenly, in order to fulfill a decent living.
kehidupan yang layak. PP 35/2021 mengatur perjanjian PP 35/2021 regulates the work agreement for a certain
kerja untuk waktu tertentu (pegawai tidak tetap), time (non-permanent employees), outsourcing, working
outsourcing, waktu kerja, waktu istirahat, dan pemutusan time, rest time and termination of employment, which can
hubungan kerja, yang dapat mempengaruhi tunjangan affect the minimum benefits that must be paid to
minimum yang harus dibayarkan kepada pegawai. employees.
99
Page 104
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 18. EMPLOYEE BENEFITS LIABILITIES (continued)
Pada tanggal 30 Juni 2023, Grup mencatat penyisihan As at June 30, 2023, the Group recognize employee
imbalan pascakerja karyawan berdasarkan perhitungan benefits costs based on the management’s calculation,
manajemen, sedangkan MNR dan MIM mencatat while MNR and MIM recognize its employee benefits
penyisihan imbalan pascakerja karyawan berdasarkan costs based on the calculation of independent actuary's
perhitungan dari aktuaris independen yang dilakukan oleh calculation of KKA Azwir Arifin & Rekan in its each
KKA Azwir Arifin & Rekan dalam laporannya pada tanggal reports dated July 21 and 25, 2023, using "Projected Unit
21 dan 25 Juli 2023. Credit".
Pada tanggal 31 Desember 2022, Grup mencatat As at December 31, 2022, The Group recognize
penyisihan imbalan pascakerja karyawan berdasarkan employee benefits costs based on the calculation of
perhitungan dari aktuaris independen yang dilakukan oleh independent actuary's calculation of KKA Azwir Arifin &
KKA Azwir Arifin & Rekan dalam laporannya pada tanggal Rekan in its each reports dated January 20, 2023, using
20 Januari 2023 menggunakan metode "Projected Unit "Projected Unit Credit".
Credit".
Pada tanggal 30 Juni 2023 dan 31 Desember 2022 selain As at June 30, 2023 and December 31, 2022, except
VMR, ATK, MNR, MIM, dan TAM, Entitas Induk, Entitas VMR, ATK, MNR, MIM, and TAM, the Company, other
Anak lainnya tidak mencatat liabilitas imbalan kerja Subsidiaries did not record employee benefits liabilities
karena nilainya tidak material terhadap laporan keuangan since the value is not significant to the consolidated
konsolidasian. financial statements.
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Tingkat diskonto 6,36% - 7,08% 6,47% - 7,44% Discount rate
Tingkat kenaikan gaji 8,00% 8,00% Salary increase rate
Usia pensiun normal 56 tahun/years 56 tahun/years Normal retirement age
Tingkat mortalitas TMI-IV 2019 TMI-IV 2019 Mortality rate
Tingkat cacat 5% dari kematian/ 5% dari kematian/ Disability rate
of mortality of mortality
Tingkat pengunduran diri 5% mulai dari usia 5% mulai dari usia Resignation rate
20 tahun sampai dengan 20 tahun sampai dengan
usia pensiun normal/ usia pensiun normal/
5% start from age 20 5% start from age 20
decreasing linearly to decreasing linearly to
normal retirement age normal retirement age
Liabilitas imbalan kerja karyawan yang diakui dalam Employee benefits liabilities recognized at consolidated
laporan posisi keuangan konsolidasian terdiri dari: statement of financial positions consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Nilai kini kewajiban imbalan kerja 19.002.819.622 14.327.128.152 Present value of employee benefits liability
Beban imbalan kerja karyawan yang diakui dalam laporan Employee benefits recognized in consolidated profit or
laba rugi konsolidasian adalah sebagai berikut: loss consist of:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Beban jasa kini 1.700.586.801 643.526.352 Current service costs
Beban bunga 15.060.266 205.479.723 Interest expense
Kewajiban kini peserta mutasi 261.417.146 - PVBO for employee mutation
Mutasi keluar (30.174.610 ) Mutation out
Total 1.946.889.603 849.006.075 Total
100
Page 105
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 18. EMPLOYEE BENEFITS LIABILITIES (continued)
Rincian imbalan kerja karyawan yang diakui pada ekuitas Details of employee benefits recognized on equity in
dalam penghasilan komprehensif lain adalah sebagai other comprehensive income are as follows:
berikut:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Efek perubahan Effect of changes in financial
asumsi keuangan 2.784.025.581 102.499.645 assumptions
Pengaruh penyesuaian Effect of experience
pengalaman (43.514.039 ) - adjustment
Total 2.740.511.542 102.499.645 Total
Mutasi liabilitas imbalan kerja di laporan posisi keuangan The movements of employee benefits liabilities on
konsolidasian adalah sebagai berikut: consolidated statement of financial position are as
follows:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Saldo awal 14.327.128.152 5.624.277.722 Beginning balance
Dibebankan ke laba rugi 1.946.889.603 3.251.687.058 Recognized in profit and loss
Pembayaran manfaat (11.709.675 ) (17.896.755) Benefits paid
Jumlah yang diakui pada Recognized in other comprehensive
penghasilan komprehensif lain 2.740.511.542 5.469.060.127 income
Total 19.002.819.622 14.327.128.152 Total
Manajemen Grup berkeyakinan bahwa jumlah liabilitas The Group’s management believes that the employee
imbalan kerja cukup untuk memenuhi persyaratan benefits liabilities is sufficients to meet the requirements
Undang-Undang No. 11 Tahun 2020, Peraturan of Law No.11 Year 2020, Government Regulation No. 35
Pemerintah No. 35 Tahun 2021, serta Ketenagakerjaan Year 2021, and Employment Law No. 13 Year 2003 as at
No. 13 Tahun 2003 pada tanggal 30 Juni 2023 dan June 30,2023 and December 31, 2022.
31 Desember 2022.
Analisis sensitivitas dari perubahan asumsi-asumsi utama The sensitivity period analysis from the changes of the
terhadap liabilitas imbalan kerja untuk pada tanggal main assumptions of the employee benefits liabilities as
30 Juni 2023 adalah sebagai berikut: at June 30, 2023 are as follows:
Analisis sensitivitas Sensitivity analysis
Asumsi tingkat diskonto Discount rate assumptions
Tingkat diskonto + 1% 13.768.286.574 Discount rate + 1%
Tingkat diskonto - 1% 23.573.835.472 Discount rate - 1%
Asumsi tingkat Average salary increase rate
kenaikan gaji assumptions
Tingkat kenaikan gaji + 1% 22.902.715.522 Salary increase rate + 1%
Tingkat kenaikan gaji - 1% 13.760.816.501 Salary increase rate - 1%
Dalam melakukan pengukuran terhadap analisa In measuring the sensitivity analysis, the actuary used
sensitivitas, aktuaris menggunakan dasar kejadian- basic events with a fairly high degree of certainty based
kejadian dengan derajat kepastian yang cukup tinggi on current data that has happened.
berdasarkan data saat ini yang telah terjadi.
Tidak terdapat perubahan metode dalam melakukan There are no changes of method in the sensitivity
analisa sensitivitas jika dibandingkan dengan tahun analysis if compared with prior periods.
sebelumnya.
101
Page 106
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 18. EMPLOYEE BENEFITS LIABILITIES (continued)
Jatuh tempo kewajiban imbalan kerja yang belum The maturities of the undiscounted employee benefits
didiskontokan pada tanggal 30 Juni 2023 adalah sebagai liabilities as at June 30, 2023 are as follows:
berikut:
2023
Kurang dari 1 tahun 423.910.000 Less than 1 year
Antara 1 - 2 tahun 510.300.000 Between 1 - 2 years
Antara 2 - 5 tahun 7.529.641.545 Between 2 - 5 years
Lebih dari 5 tahun 439.859.230.437 Over than 5 years
Total 448.323.081.982 Total
19. MODAL SAHAM 19. SHARE CAPITAL
Susunan pemegang saham Entitas Induk pada tanggal The compositions of the shareholders of the Company as
30 Juni 2023, berdasarkan laporan daftar pemegang at June 30, 2023, according to the share registers of
saham dari PT Ficomindo Buana Registrar, Biro PT Ficomindo Buana Registrar, the Securities
Administrasi Efek, adalah sebagai berikut: Administration Agency, are as follows:
Jumlah Saham
Ditempatkan dan
Disetor Penuh/ Persentase
Number of Issued Kepemilikan/
and Fully Paid Percentage of
Pemegang Saham Share capital Ownership Total Shareholders
PT Laut Biru Teknologi 3.077.152.160 25,79% 15.385.760.800 PT Laut Biru Teknologi
PT WIR Global Kreatif 1.580.048.600 13,24% 7.900.243.000 PT WIR Global Kreatif
Jimmy Halim (Direktur) 89.700.000 0,75% 448.500.000 Jimmy Halim (Director)
Surya Tatang (Komisaris) 79.560.000 0,67% 397.800.000 Surya Tatang (Commissioner)
Drs. Andreyanto Toemali Drs. Andreyanto
(Komisaris) 660.000 0,01% 3.300.000 Toemali(Commissioner)
Masyarakat (masing-
masing di bawah 5%) 7.102.889.092 59,54% 35.514.445.460 Public (each below 5%)
Total 11.930.009.852 100,00% 59.650.049.260 Total
Susunan pemegang saham Entitas Induk pada tanggal The compositions of the shareholders of the Company as
31 Desember 2022, berdasarkan laporan daftar at December 31, 2022, according to the share registers of
pemegang saham dari PT Ficomindo Buana Registrar, PT Ficomindo Buana Registrar, the Securities
Biro Administrasi Efek, adalah sebagai berikut: Administration Agency, are as follows:
Jumlah Saham
Ditempatkan dan
Disetor Penuh/ Persentase
Number of Issued Kepemilikan/
and Fully Paid Percentage of
Pemegang Saham Share capital Ownership Total Shareholders
PT Laut Biru Teknologi 3.077.152.160 25,79% 15.385.760.800 PT Laut Biru Teknologi
PT WIR Global Kreatif 1.647.855.300 13,81% 8.239.276.500 PT WIR Global Kreatif
Jimmy Halim (Direktur) 114.700.000 0,96% 573.500.000 Jimmy Halim (Director)
Surya Tatang (Komisaris) 79.560.000 0,67% 397.800.000 Surya Tatang (Commissioner)
Drs. Andreyanto Toemali Drs. Andreyanto
(Komisaris) 60.000 0,01% 300.000 Toemali(Commissioner)
Masyarakat (masing-
masing di bawah 5%) 7.010.596.246 58,76% 35.052.981.230 Public (each below 5%)
Total 11.929.923.706 100,00% 59.649.618.530 Total
Pelaksanaan Waran Seri I Exercise of Series I Warrants
Berdasarkan surat yang dikeluarkan Biro Administrasi Based on a letter issued by the Securities Administration
Efek Ficomindo Buana Registrar No. 01/WIRG-FBR/III/23 Bureau of Ficomindo Buana Registrar No. 01/WIRG-
pada tanggal 17 Maret 2023, sejak tanggal 1 April 2022 FBR/III/23 on March 17, 2023, from April 1, 2022 to
sampai dengan 30 Desember 2022, telah dilaksanakan December 30, 2022, Series I Warrants totaling
Waran Seri I berjumlah 10.765.031 saham. 10,765,031 shares have been exercised.
Berdasarkan surat yang dikeluarkan Biro Administrasi Based on a letter issued by the Securities Administration
Efek Ficomindo Buana Registrar, pada tanggal 27 Juni Bureau of Ficomindo Buana Registrar on 27 June, 2023,
2023, sejak tanggal 2 Januari 2023 sampai dengan from January 2, 2023 to June 30, 2023, Series I Warrants
30 Juni 2023, telah dilaksanakan Waran Seri I berjumlah totaling 86,146 shares have been exercised.
86.146 saham.
102
Page 107
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. MODAL SAHAM (lanjutan) 19. SHARE CAPITAL (continued)
Pelaksanaan Management and Employee Stock Management and Employee Stock Option Plan
Option Plan (MESOP) (MESOP)
Berdasarkan surat yang dikeluarkan Bursa Efek Based on a letter issued by the Indonesia Stock
Indonesia (BEI) No. S-02487/BEI.PP3/03-2023 pada Exchange (IDX) No. S-02487/BEI.PP3/03-2023 on
tanggal 24 Maret 2023, BEI menyetujui pencatatan March 24, 2023, IDX approved the listing of additional
saham tambahan Entitas Induk melalui MESOP shares of the Company through MESOP total of
berjumlah 233.709.000 saham dengan nilai nominal Rp5 233,709,000 shares with nominal value of Rp5 per share
per saham dan harga pelaksanaan Rp152 dengan and exercise price of Rp152 with a recording date of
tanggal pencatatan 28 Maret 2023. March 28, 2023.
20. CADANGAN UMUM 20. GENERAL RESERVES
Berdasarkan Akta Notaris No. 29 dari Jose Dima Satria Based on Notarial Deed No. 29 dated June 9, 2023 of
S.H., M.Kn., tanggal 9 Juni 2023, para pemegang saham dari Jose Dima Satria, S.H., M.Kn., the shareholders
menyetujui penambahan cadangan sebesar approved an additional the appropriation of reserve
Rp11.429.923.706 dari laba neto tahun 2022. amounted to Rp11,429,923,706 from net income in 2022.
Berdasarkan Akta Notaris No. 196 dari Muhammad Based on Notarial Deed No. 196 dated September 30,
Muazzir, S.H., M.Kn., sebagai pengganti dari Notaris Jose 2022 of from Muhammad Muazzir, S.H., M.Kn., in lieu of
Dima Satria, S.H., M.Kn., tanggal 30 September 2022, Notary Jose Dima Satria, S.H., M.Kn., the shareholders
para pemegang saham menyetujui pembentukan approved the appropriation of reserve amounted to
cadangan sebesar Rp500.000.000 dari laba neto tahun Rp500,000,000 from net income in 2021.
2021.
21. TAMBAHAN MODAL DISETOR 21. ADDITIONAL PAID-IN CAPITAL
Rincian tambahan modal disetor terdiri dari: The details of additional paid-in capital consists of:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Agio saham dari penawaran umum Additional paid-in capital from
perdana (Catatan 1b) 419.040.237.000 419.040.237.000 initial public offering (Note 1b)
Agio saham sehubungan dengan Additional paid-in capital with respect to
pelaksanaan waran Seri 1 1.985.705.916 1.969.941.198 exercise of Series 1 warrants
Agio saham 71.981.531.593 71.981.531.593 Share premium
Pengampunan pajak 762.632.720 762.632.720 Tax amnesty
Biaya emisi saham (15.784.136.171 ) (15.784.136.171) Share issuance costs
Differences in value arising from
Selisih nilai transaksi restrukturisasi restructuring transactions of
entitas sepengendali (14.124.771.737 ) (14.124.771.737 ) entities under common control
Saldo akhir 463.861.199.321 463.845.434.603 Ending balance
Agio saham merupakan selisih lebih kas yang diterima Share premium represent the excess of cash received
dari penerbitan saham atas jumlah dari nilai nominal from the issuance of share capital over the total nominal
saham. value of shares.
103
Page 108
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. PENDAPATAN 22. REVENUES
Seluruh pendapatan Grup merupakan penjualan produk All of the Group’s revenues represent digital product
digital via platform interaktif, penjualan macam-macam sales via interactive paltform, goods sales via interactive
barang via paltform interaktif, promosi dan iklan via platform, promotion and advertising via interactive
platform interaktif, pengembangan aplikasi perangkat platform, software application development, brand, and IT
lunak, konsultasi merek, dan IT, komisi transaksi via consulting, transaction commission via interactive
platform interaktif untuk periode enam bulan yang platform for the six-month period ended June 30, 2023
berakhir pada tanggal 30 Juni 2023 dan 2022. and 2022.
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Penjualan produk digital Digital product sales via
via platform interaktif 855.204.702.626 435.991.533.339 interactive platform
Penjualan macam-macam barang Goods sales via
via platform interaktif 184.895.794.236 69.963.268.500 interactive platform
Promosi dan iklan via platform Promotion and advertising via
interaktif 102.477.365.969 50.495.269.132 interactive platform
Pengembangan aplikasi Software application
perangkat lunak 54.253.351.549 50.434.712.209 development
Konsultasi merek dan IT 38.496.644.120 26.375.035.627 Brand and IT consulting
Komisi transaksi via platform Transaction commission via
interaktif 13.704.860.087 17.448.756.111 Interactive platform
Total 1.249.032.718.587 650.708.574.918 Total
Tidak ada transaksi penjualan kepada satu pelanggan There are no sales transaction to a single customer with
dengan jumlah kumulatifnya di atas 10% dari jumlah revenues exceeding 10% of the total consolidated sales
penjualan konsolidasian untuk periode enam bulan yang for six-month period ended June 30, 2023 and 2022.
berakhir pada tanggal 30 Juni 2023 dan 2022.
23. BEBAN POKOK PENDAPATAN 23. COST OF REVENUES
Rincian beban pokok pendapatan adalah sebagai berikut: Details of cost of revenues are as follows:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Penjualan produk digital Digital product sales via
via platform interaktif 850.671.612.589 432.566.307.861 Interactive platform
Penjualan macam-macam barang Goods sales via
via platform interaktif 178.403.372.424 68.586.686.788 interactive platform
Promosi dan iklan via Promotion and advertising via
platform interaktif 22.170.779.349 26.025.168.241 interactive platform
Pengembangan aplikasi Software application
perangkat lunak 21.441.633.069 25.388.291.654 development
Penyusutan (Catatan 8) 12.808.175.886 2.659.715.596 Depreciation (Note 8)
Gaji dan upah 4.990.233.429 5.579.918.923 Salaries and wages
Konsultasi merek dan IT 4.871.606.880 7.001.396.399 Brand and IT consulting
Komisi transaksi via Transaction commission via
platform interaktif 1.633.679.208 10.998.790.020 interactive platform
Total 1.096.991.092.834 578.806.275.482 Total
104
Page 109
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. BEBAN POKOK PENDAPATAN (lanjutan) 23. COST OF REVENUES (continued)
Rincian pembelian kepada pemasok dengan jumlah Details of purchases to suppliers exceeding 10% of the
melebihi 10% dari total pembelian konsolidasian, adalah consolidated total purchases are as follows:
sebagai berikut:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
PT Finnet Indonesia 272.347.413.773 86.102.438.703 PT Finnet Indonesia
PT Parastar Distrindo 187.279.824.860 10.348.487.920 PT Parastar Distrindo
Total 459.627.238.633 96.450.926.623 Total
Persentase*) 41,89% 16,66% Percentage*)
*) Persentase terhadap total beban pokok pendapatan konsolidasi/Percentage to consolidated total cost of revenues
24. BEBAN PENJUALAN 24. SELLING EXPENSES
Beban penjualan terdiri dari: Selling expenses consist of:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Pemasaran dan promosi 3.257.110.904 6.044.409.479 Marketing and promotions
Pemeliharaan 105.400.324 127.367.768 Maintenance
Total 3.362.511.228 6.171.777.247 Total
25. BEBAN UMUM DAN ADMINISTRASI 25. GENERAL AND ADMINISTRATIVE EXPENSES
Beban umum dan administrasi terdiri dari: General and administrative expenses consist of:
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Gaji, upah, dan tunjangan (Catatan 6c) 32.429.623.961 14.846.591.034 Salaries, wages and allowances (Note 6c)
Pajak 15.338.412.022 2.332.426.059 Taxes
Jasa profesional 6.500.110.746 1.558.603.392 Professional fees
Penyusutan (Catatan 8) 5.182.138.678 2.576.762.407 Depreciation (Note 8)
Utilitas 4.468.512.367 1.952.074.290 Utilities
Penyusutan aset hak guna Depreciation of right-of-use assets
(Catatan 16a) 3.679.962.013 417.324.469 (Note 16a)
Transportasi dan perjalanan dinas 3.369.331.495 3.216.616.874 Transportation and business travel
Imbalan kerja (Catatan 18) 1.946.889.603 849.006.075 Employee benefits (Note 18)
Sewa (Catatan 16b) 1.940.676.479 2.107.109.634 Rental (Note 16b)
Perlengkapan kantor 1.250.782.293 850.479.125 Office equipment
Pemeliharaan 914.507.420 1.663.853.573 Maintenance
Asuransi 804.586.522 88.884.773 Insurance
Amortisasi (Catatan 9) 571.558.833 385.394.464 Amortization (Note 9)
Legal dan perijinan 342.122.850 402.696.667 Legal and permit
Entertainment 63.079.256 766.764.710 Entertainment
Lainnya (di bawah Rp100 juta) 643.019.024 690.113.256 Others (below Rp100 million)
Total 79.445.313.562 34.704.700.802 Total
105
Page 110
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. MANAJEMEN RISIKO KEUANGAN 26. FINANCIAL RISK MANAGEMENT
Tingkat probabilitas risiko yang sangat potensial terjadi Potential risks arising from the Group’s financial
dari instrumen keuangan Grup adalah risiko pasar (yaitu instruments relates to market risk (foreign exchange
mata uang asing dan tingkat suku bunga), risiko kredit, currency risk and interest rate risk), credit risk and
dan risiko likuiditas. Kebijakan akan pentingnya liquidity risk. Policies of the importance of managing the
mengelola tingkat risiko ini telah meningkat secara risk level has increased significantly considering changes
signifikan dengan mempertimbangkan beberapa of several parameters and volatility of financial markets
parameter perubahan dan volatilitas pasar keuangan baik both in Indonesia and international. The Group’s
di Indonesia maupun internasional. Manajemen Grup management reviews and approves risk policies covering
menelaah dan menyetujui kebijakan risiko yang the risk tolerance in the strategy to manage the risks
mencakup toleransi risiko dalam strategi mengelola risiko- which are summarized herein.
risiko yang dirangkum di bawah ini.
Risiko Pasar Market Risk
Risiko pasar adalah risiko dimana nilai wajar dari arus kas Market risk is the risk that the fair value of future cash
masa depan dari suatu instrumen keuangan akan flows of a financial instrument will fluctuate because of
berfluktuasi karena perubahan harga pasar. Grup changes in market prices. The Group is affected by
dipengaruhi oleh risiko pasar, terutama risiko nilai tukar market risks, especially foreign currency exchange risk
mata uang asing dan suku bunga. and interest rate risk.
Risiko Nilai Tukar Mata Uang Asing Foreign Exchange Currency Risk
Risiko mata uang adalah risiko dalam hal nilai wajar atau Currency risk is the risk that the fair value or future cash
arus kas masa datang dari suatu instrumen keuangan flows of a financial instrument will fluctuate because of
akan berfluktuasi akibat perubahan nilai tukar mata uang changes in foreign currency exchange rates. The Group's
asing. Eksposur Grup terhadap fluktuasi nilai tukar exposures to exchange rate fluctuations are mainly from
terutama berasal dari bank, piutang usaha - pihak ketiga banks, trade receivables - third parties, and trade payable
dan utang usaha - pihak ketiga dalam mata uang asing. - third parties in foreign currencies.
Pada tanggal 30 Juni 2023 dan 31 Desember 2022, Grup As at June 30, 2023 and December 31, 2022, the Group
mempunyai aset dan liabilitas moneter dalam mata uang had monetary assets and liabilities denominated in
asing sebagai berikut: foreign currencies as follows:
30 Juni 2023/June 30, 2023
Mata Uang Asing/
Foreign Currency Ekuivalen/Equivalent
Rp
Aset Assets
Bank Banks
USD 23.662 355.535.378 USD
Piutang usaha - pihak ketiga Trade receivables - third parties
USD 3.362.168 50.519.933.359 USD
Utang usaha - pihak ketiga Trade payable - third parties
USD (100.000 ) (1.502.600.000 ) USD
Aset moneter - net Monetary asset - net
USD 3.285.830 49.372.868.737 USD
31 Desember 2022/December 31, 2022
Mata Uang Asing/
Foreign Currency Ekuivalen/Equivalent
Rp
Aset Assets
Bank Banks
USD 19.901 313.050.387 USD
Piutang usaha - pihak ketiga Trade receivables - third parties
USD 2.195.943 34.544.377.307 USD
Utang usaha - pihak ketiga Trade payable - third parties
USD (150.616 ) (2.369.340.296 ) USD
Aset moneter - net Monetary asset - net
USD 2.065.228 32.488.087.398 USD
106
Page 111
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. MANAJEMEN RISIKO KEUANGAN (lanjutan) 26. FINANCIAL RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Risiko Nilai Tukar Mata Uang Asing (lanjutan) Foreign Exchange Currency Risk (continued)
Untuk mengelola eksposur atas fluktuasi nilai tukar mata To manage its foreign currency fluctuation explosure, the
uang asing, Grup menjaga agar eksposur berada pada Group maintains the exposure at an acceptable level by
tingkat yang dapat diterima dengan membeli mata uang buying foreign currencies that will be needed to avoid
asing yang akan dibutuhkan untuk mengatasi fluktuasi explosure from short-term fluctuations.
jangka pendek.
Grup tidak mempunyai kebijakan lindung nilai yang formal The Group does not have any formal hedging policy for
atas eksposur nilai tukar mata uang asing. foreign exchange explosure.
Risiko Suku Bunga Interest Rate Risk
Risiko suku bunga adalah risiko dalam hal nilai wajar atau Interest rate risk is the risk in terms of fair value or future
arus kas kontraktual masa datang dari suatu instrumen contractual cash flows of a financial instrument will be
keuangan akan terpengaruh akibat perubahan suku affected due to changes in market interest rates.
bunga pasar. Eksposur Grup yang terpengaruh risiko Exposure of the Group to interest rate risk is mainly
suku bunga terutama terkait dengan bank dan setara kas, related to banks and cash equivalents, other receivables -
piutang lain-lain - pihak berelasi, pinjaman dari lembaga related parties, loans from non-bank financial institutions,
keuangan non-bank, utang lain-lain - pihak berelasi, other payables - related parties, lease liabilities, financing
liabililtas sewa, utang pembiayaan, dan pinjaman dari payable, and loans from third party.
pihak ketiga.
Grup memonitor secara ketat fluktuasi suku bunga pasar The Group closely monitors fluctuations in market interest
dan ekspektasi pasar sehingga dapat mengambil rates and market expectations so that they can take the
langkah-langkah yang paling menguntungkan Grup most profitable steps for the Group in a timely manner.
secara tepat waktu. Manajemen tidak menganggap Management does not consider the need for interest rate
perlunya melakukan swap suku bunga saat ini. swaps at this time.
Tabel berikut adalah nilai tercatat, berdasarkan jatuh The following tables are the carrying amount, by maturity,
temponya, atas aset dan liabilitas keuangan Grup yang of the Group’s financial asset and liability related to
terkait risiko suku bunga: interest rate risk:
30 Juni 2023/June 30, 2023
Jatuh Jatuh
Rata - rata Tempo Tempo Jatuh
Suku Bunga Jatuh Tempo Pada Pada Tempo
Efektif/ dalam Satu Jatuh Tempo Tahun Tahun Pada
Average (1)Tahun/ Pada Tahun ke - 3/In ke - 4/In Tahun ke -
Effective With in One (1) ke - 2/In the the 3rd the 4th 5/In the 5th
Interest Rate Year 2nd Year Year Year Year Total/Total
Aset/Assets
Bunga Tetap/
Fixed Rate
Bank dan setara kas/
Cash in banks and
cash equivalents 0,10% - 3,50% 105.313.271.037 - - - - 105.313.271.037
Piutang lain-lain - pihak
berelasi/Other
receivables - related
parties 6,00% 2.988.906.735 - - - - 2.988.906.735
Liabilitas/
Liabilities
Bunga Tetap/
Fixed Rate
Pinjaman dari lembaga
keuanganl non-
bank/Loans from
non-bank financial 18,00% 2.000.000.000 - - - - 2.000.000.000
Liabilitas sewa/
Lease liabilities 5,32% - 6,81% 6.873.573.105 6.872.204.309 7.375.306.139 7.176.264.672 5.160.280.173 33.457.628.398
Utang pembiayaan/
Financing payables 2,95% -11,50% 1.232.447.913 799.566.801 172.472.586 - - 2.204.487.300
Pinjaman dari pihak
ketiga/Loans from third
party 3,00% - 14.732.400.000 - - - 14.732.400.000
107
Page 112
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. MANAJEMEN RISIKO KEUANGAN (lanjutan) 26. FINANCIAL RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Risiko Suku Bunga (lanjutan) Interest Rate Risk (continued)
31 Desember 2022/December 31, 2022
Jatuh Jatuh
Rata - rata Tempo Tempo Jatuh
Suku Bunga Jatuh Tempo Jatuh Pada Pada Tempo
Efektif/ dalam Satu Tempo Tahun Tahun Pada
Average (1)Tahun/ Pada Tahun ke - 3/In ke - 4/In Tahun ke -
Effective With in One (1) ke - 2/In the the 3rd the 4th 5/In the 5th
Interest Rate Year 2nd Year Year Year Year Total/Total
Aset/Assets
Bunga Tetap/
Fixed Rate
Bank dan setara kas/
Cash in banks and
cash equivalents 0,10% - 3,50% 108.583.194.128 - - - - 108.583.194.128
Piutang lain-lain - pihak
berelasi/Other
receivables - related
parties 6,00% 5.373.320.986 - - - - 5.373.320.986
Liabilitas/
Liabilities
Bunga Tetap/
Fixed Rate
Utang lain-lain - pihak
berelasi/Other
payables - related
parties 6,00% 4.246.752 - - - - 4.246.752
Liabilitas sewa/
Lease liabilities 5,32% - 6,81% 6.200.719.349 6.618.960.365 7.134.032.910 7.624.739.986 8.460.779.348 36.039.231.958
Utang pembiayaan/
Financing payables 2,95% -11,50% 1.379.922.340 940.347.239 568.479.898 - - 2.888.749.477
Risiko Kredit Credit Risk
Risiko kredit adalah risiko bahwa pihak ketiga tidak akan Credit risk is the risk that a third party failed to discharge
memenuhi liabilitasnya berdasarkan instrumen keuangan its obligation based on financial instrument or customer
atau kontrak pelanggan, yang menyebabkan kerugian contract, which will incur a financial loss. Credit risk
keuangan. Risiko kredit terutama berasal dari bank dan arises mainly from banks and cash equivalents, trade
setara kas, piutang usaha - pihak ketiga, piutang lain-lain receivables - third parties, other receivables - third parties
- pihak ketiga dan pihak berelasi, dan aset lain-lain. and related parties, and other assets.
Risiko kredit yang berasal dari piutang usaha dan piutang Credit risk arises from trade receivables and other
lain-lain dikelola oleh manajemen Grup sesuai dengan receivables managed by the management of the Group in
kebijakan, prosedur dan pengendalian dari Grup yang accordance with the policies, procedures and control of
berhubungan dengan pengelolaan risiko kredit pelanggan the Group relating to customer credit risk management
dan piutang lain-lain. Batasan kredit ditentukan untuk and other receivables. Credit limits are determined for all
semua pelanggan berdasarkan kriteria penilaian secara customers based on internal assessment criteria. The
internal. Saldo piutang pelanggan dimonitor secara teratur balance of customer receivables is monitored regularly by
oleh manajemen dan untuk bank, Grup meminimalkan the management and for banks, the Group minimizes the
risiko kredit dengan melakukan penempatan pada credit risk by placement of funds with reputable financial
lembaga keuangan yang bereputasi. institutions.
Tidak ada batasan kredit yang dilampaui selama periode No credit limits were exceeded during the reporting
pelaporan dan manajemen tidak mengharapkan kerugian period, and management does not expect any losses
dari kegagalan pihak-pihak dalam melunasi utangnya. from nonperformance by these counterparties.
108
Page 113
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. MANAJEMEN RISIKO KEUANGAN (lanjutan) 26. FINANCIAL RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Tabel berikut ini memberikan informasi mengenai The following table provides information regarding the
maksimum risiko kredit yang dihadapi oleh Grup pada maximum credit risk exposure of the Group as at
tanggal 30 Juni 2023 dan 31 Desember 2022: June 30, 2023 and December 31, 2022:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Bank dan setara kas 105.313.271.037 108.583.194.128 Banks and cash equivalents
Piutang usaha - pihak ketiga 424.149.528.727 312.059.098.411 Trade receivables - third parties
Piutang lain-lain Other receivables
Pihak ketiga 4.175.910.675 17.156.046.460 Third parties
Pihak berelasi 2.988.906.735 5.373.320.986 Related parties
Aset lain-lain 2.788.721.806 2.788.721.806 Other assets
Total 539.416.338.980 445.960.381.791 Total
Tabel berikut memberikan kualitas kredit dan analisis The following table provides the credit quality and age
umur aset keuangan Grup sesuai dengan peringkat analysis of the Group's financial assets according to
kredit debitur Grup pada tanggal 30 Juni 2023 dan the Group's credit ratings of counterparties as at
31 Desember 2022: June 30, 2023 and December 31, 2022:
30 Juni 2023/June 30, 2023
Telah jatuh tempo
Belum jatuh tempo tetapi belum Telah jatuh tempo
atau tidak mengalami mengalami dan mengalami
penurunan nilai/ penurunan nilai/ penurunan nilai/
Neither past due nor Past due but not Past due and
impaired impaired impaired Total/ Total
Bank dan Banks and cash
setara kas 105.313.271.037 - - 105.313.271.037 equivalents
Piutang usaha - Trade receivables -
pihak ketiga 181.211.321.320 206.533.171.855 36.405.035.552 424.149.528.727 third parties
Piutang lain-lain Other receivables
Pihak ketiga 4.175.910.675 - - 4.175.910.675 Third parties
Pihak berelasi 2.988.906.735 - - 2.988.906.735 Related parties
Aset lain-lain 2.788.721.806 - - 2.788.721.806 Other Assets
Total 296.478.131.573 206.533.171.855 36.405.035.552 539.416.338.980 Total
31 Desember 2022/December 31, 2022
Telah jatuh tempo
Belum jatuh tempo tetapi belum Telah jatuh tempo
atau tidak mengalami mengalami dan mengalami
penurunan nilai/ penurunan nilai/ penurunan nilai/
Neither past due nor Past due but not Past due and
impaired impaired impaired Total/ Total
Bank dan Banks and cash
setara kas 108.583.194.128 - - 108.583.194.128 equivalents
Piutang usaha - Trade receivables -
pihak ketiga 150.497.486.592 144.213.971.440 17.347.640.379 312.059.098.411 third parties
Piutang lain-lain Other receivables
Pihak ketiga 17.156.046.460 - - 17.156.046.460 Third parties
Pihak berelasi 5.373.320.986 - - 5.373.320.986 Related parties
Aset lain-lain 2.788.721.806 - - 2.788.721.806 Other Assets
Total 284.398.769.972 144.213.971.440 17.347.640.379 445.960.381.791 Total
109
Page 114
The original consolidated financial statements included herein
are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. MANAJEMEN RISIKO KEUANGAN (lanjutan) 26. FINANCIAL RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Risiko piutang usaha yang belum jatuh tempo dan tidak The risk of trade receivables that are neither past due nor
mengalami penurunan nilai pada tanggal impaired as at June 30, 2023 and December 31, 2022
30 Juni 2023 dan 31 Desember 2022 untuk menjadi becoming impaired is low as they have policy to go
piutang yang mengalami penurunan nilai adalah kecil through customer credit verification procedures. In
memiliki kebijakan untuk semua pelanggan yang akan addition, the amounts of trade receivables are monitored
melakukan perdagangan secara kredit harus melalui continuously to reduce the risk of impairment.
prosedur verifikasi kredit. Sebagai tambahan jumlah
piutang usaha dipantau secara terus menerus untuk
mengurangi risiko penurunan nilai piutang.
Risiko likuiditas Liquidity risk
Risiko likuiditas merupakan risiko dalam hal Grup tidak Liquidity risk is the risk when the Group is unable to meet
bisa memenuhi liabilitas pada saat jatuh tempo. its obligations when they are due. The management
Manajemen melakukan evaluasi dan pengawasan yang evaluates and monitors cash-in flows and cash-out flows
ketat atas arus kas masuk (cash-in) dan kas keluar (cash- to ensure the availability of funds to settle the due
out) untuk memastikan tersedianya dana untuk memenuhi obligations. In general, the funds needed for settlement of
kebutuhan pembayaran liabilitas yang jatuh tempo. current and long-term liabilities are obtained from sales
Secara umum, kebutuhan dana untuk pelunasan liabilitas activities to customers.
jangka pendek maupun jangka panjang yang jatuh tempo
diperoleh dari penjualan kepada pelanggan.
Tabel di bawah merupakan profil jatuh tempo liabilitas The tables below summarize the maturity profile of the
keuangan Grup berdasarkan pembayaran kontraktual Group’s financial liabilities based on contractual
yang tidak terdiskonto pada tanggal 30 Juni 2023 dan undiscounted payments as at June 30, 2023 and
31 Desember 2022. December 31, 2022.
110
Page 115
The original consolidated financial statements included
herein are in the Indonesian language
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. MANAJEMEN RISIKO KEUANGAN (lanjutan) 26. FINANCIAL RISK MANAGEMENT (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
30 Juni 2023/June 30, 2023
< 1 tahun/ 1-2 tahun/ 2-5 tahun/ > 5 tahun/ Total/ Nilai wajar
< 1 year 1-2 years 2-5 years > 5 years Total Fair value
Liabilitas Liabilities
Pinjaman dari Loans from non-
lembaga keuangan bank financial
non-bank 2.000.000.000 - - - 2.000.000.000 2.000.000.000 institutions
Utang usaha Trade payables -
- pihak ketiga 109.989.948.371 - - - 109.989.948.371 109.989.948.371 third parties
Utang lain-lain Other payables
- pihak ketiga 3.646.625.799 - - - 3.646.625.799 3.646.625.799 - third parties
Beban akrual 33.034.775.336 - - - 33.034.775.336 33.034.775.336 Accrued expenses
Pinjaman dari Loans from third
pihak ketiga - 14.732.400.000 - - 14.732.400.000 14.732.400.000 party
Liabilitas sewa 6.873.573.105 6.872.204.309 19.711.850.984 - 33.457.628.398 33.457.628.398 Lease liabilities
Utang pembiayaan 1.232.447.913 799.566.801 172.472.586 - 2.204.487.300 2.204.487.300 Financing payables
Total Liabilitas 156.777.370.524 22.404.171.110 19.884.323.570 - 199.065.865.204 199.065.865.204 Total Liabilities
31 Desember 2022/December 31, 2022
< 1 tahun/ 1-2 tahun/ 2-5 tahun/ > 5 tahun/ Total/ Nilai wajar
< 1 year 1-2 years 2-5 years > 5 years Total Fair value
Liabilitas Liabilities
Utang usaha Trade payables -
- pihak ketiga 32.394.172.156 - - - 32.394.172.156 32.394.172.156 third parties
Utang lain-lain Other payables
Pihak ketiga 2.351.017.467 - - - 2.351.017.467 2.351.017.467 Third parties
Pihak berelasi 4.246.752 - - - 4.246.752 4.246.752 Related parties
Beban akrual 16.431.213.942 - - - 16.431.213.942 16.431.213.942 Accrued expenses
Liabilitas sewa 6.200.719.349 6.618.960.365 21.470.900.304 1.748.651.940 36.039.231.958 36.039.231.958 Lease liabilities
Utang pembiayaan 1.379.922.340 1.379.922.336 128.904.801 - 2.888.749.477 2.888.749.477 Financing payables
Total Liabilitas 58.761.292.006 7.998.882.701 21.599.805.105 1.748.651.940 90.108.631.752 90.108.631.752 Total Liabilities
111
Page 116
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENGELOLAAN MODAL 27. CAPITAL MANAGEMENT
Tujuan utama dari pengelolaan modal Grup adalah untuk The primary objective of the Group’s capital management
memastikan bahwa pemeliharaan peringkat kredit yang is to ensure credit rating and healthy capital ratios are
tinggi dan rasio modal yang sehat dalam rangka maintained in order to support its business and maximize
mendukung bisnis dan memaksimalkan nilai pemegang shareholder value.
saham.
Manajemen Grup mengelola struktur permodalan dan The Group’s management manages its capital structure
melakukan penyesuaian, berdasarkan perubahan kondisi and make adjustments, based on changes in economic
ekonomi. Untuk memelihara dan menyesuaikan struktur conditions. To maintain and adjust the capital structure,
permodalan, Grup dapat memilih menyesuaikan the Group may adjust the dividend payment to
pembayaran dividen kepada pemegang saham atau shareholders or issue new shares. No changes were
menerbitkan saham baru. Tidak ada perubahan yang made in the objectives, policies, or processes during the
dibuat dalam tujuan, kebijakan, atau proses selama periods presented.
periode yang disajikan.
Kebijakan Grup adalah untuk menjaga rasio modal yang The Group’s policy is to maintain healthy capital ratios in
sehat dalam rangka untuk mengamankan pembiayaan order to secure financing at a reasonable cost.
pada biaya yang wajar.
Sebagaimana praktik yang berlaku umum, Grup As generally accepted practice, the Group evaluates its
mengevaluasi struktur permodalan melalui rasio pinjaman capital structure through debt-to-equity ratio (gearing
terhadap modal (gearing ratio) yang dihitung melalui ratio), which is calculated as net debt divided by total
pembagian antara pinjaman bersih dengan modal. equity. Net debt is total interest bearing liabilities as
Pinjaman bersih adalah jumlah liabilitas yang dikenai presented in the consolidated statement of financial
bunga sebagaimana disajikan di dalam laporan posisi position less cash and banks. Whereas, total equity is all
keuangan konsolidasian dikurangi dengan jumlah kas dan components of equity in the consolidated statement of
bank. Sedangkan modal meliputi seluruh komponen financial position. As at June 30, 2023 and
ekuitas dalam laporan posisi keuangan konsolidasian December 31, 2022, the ratio calculations are as follows:
pada tanggal 30 Juni 2023 dan 31 Desember 2022,
perhitungan rasio adalah sebagai berikut:
30 Juni 2023/ 31 Desember 2022/
June 30, 2023 December 31, 2022
Total liabilitas 334.235.389.326 258.704.232.346 Total liabilitas
Kas dan setara kas 110.341.504.352 119.074.865.224 Cash and cash equivalents
Liabilitas neto 223.893.884.974 139.629.367.122 Net debt
Total ekuitas 669.053.408.537 626.446.485.878 Total equity
Rasio liabilitas terhadap ekuitas 0,33 0,22 Debt-to-equity ratio
28. INSTRUMEN KEUANGAN 28. FINANCIAL INSTRUMENTS
Tabel di bawah ini adalah perbandingan nilai tercatat dan The following tables are a comparison of the carrying
nilai wajar instrumen keuangan Grup yang dicatat di amount and fair value of the Group’s financial instruments
laporan keuangan konsolidasian: recorded in the consolidated financial statements:
30 Juni 2023/June 30, 2023
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Aset Keuangan Financial Assets
Aset keuangan diukur pada biaya Financial assets measured
perolehan diamortisasi: at amortized cost:
Kas dan setara kas 110.341.504.352 110.341.504.352 Cash and cash equivalents
Piutang usaha - pihak ketiga Trade receivables - third parties
- neto 387.744.493.175 387.744.493.175 - net
Piutang lain - lain Other receivables
Pihak ketiga 4.175.910.675 4.175.910.675 Third parties
Pihak berelasi 2.988.906.735 2.988.906.735 Related parties
Aset lain-lain 2.788.721.806 2.788.721.806 Other assets
Total Aset Keuangan 508.039.536.743 508.039.536.743 Total Financial Assets
112
Page 117
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. INSTRUMEN KEUANGAN (lanjutan) 28. FINANCIAL INSTRUMENTS (continued)
30 Juni 2023/June 30, 2023
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan diukur pada Financial liabilities measured
biaya perolehan diamortisasi: at amortized cost:
Pinjaman dari lembaga keuangan Loans from non-bank financial
non-bank 2.000.000.000 2.000.000.000 institutions
Utang usaha - pihak ketiga 109.989.948.371 109.989.948.371 Trade payables - third parties
Utang lain - lain - Other payables -
pihak ketiga 3.646.625.799 3.646.625.799 third parties
Beban akrual 33.034.775.336 33.034.775.336 Accrued expenses
Pinjaman dari pihak ketiga 14.732.400.000 14.732.400.000 Loans from third party
Liabilitas sewa 33.457.628.398 33.457.628.398 Lease liabilities
Utang pembiayaan 2.204.487.300 2.204.487.300 Financing payable
Total Liabilitas Keuangan 199.065.865.204 199.065.865.204 Total Financial Liabilities
31 Desember 2022/December 31, 2022
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Aset Keuangan Financial Assets
Aset keuangan diukur pada biaya Financial assets measured
perolehan diamortisasi: at amortized cost:
Kas dan setara kas 119.074.865.224 119.074.865.224 Cash and cash equivalents
Piutang usaha - pihak ketiga Trade receivables - third parties
- neto 294.711.458.032 294.711.458.032 - net
Piutang lain - lain Other receivables
Pihak ketiga 17.156.046.460 17.156.046.460 Third parties
Pihak berelasi 5.373.320.986 5.373.320.986 Related parties
Aset lain-lain 2.788.721.806 2.788.721.806 Other assets
Total Aset Keuangan 439.104.412.508 439.104.412.508 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan diukur pada Financial liabilities measured
biaya perolehan diamortisasi: at amortized cost:
Utang usaha - pihak ketiga 32.394.172.156 32.394.172.156 Trade payables - third parties
Utang lain - lain Other payables
Pihak ketiga 2.351.017.467 2.351.017.467 Third parties
Pihak berelasi 4.246.752 4.246.752 Related parties
Beban akrual 16.431.213.942 16.431.213.942 Accrued expenses
Liabilitas sewa 36.039.231.958 36.039.231.958 Lease liabilities
Utang pembiayaan 2.888.749.477 2.888.749.477 Financing payable
Total Liabilitas Keuangan 90.108.631.752 90.108.631.752 Total Financial Liabilities
113
Page 118
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. INSTRUMEN KEUANGAN (lanjutan) 28. FINANCIAL INSTRUMENTS (continued)
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used to
mengestimasi nilai wajar: estimate the fair value:
1. Kas dan setara kas, piutang usaha - pihak ketiga - 1. Cash and cash equivalents, trade receivables - third
neto, piutang lain-lain - pihak ketiga dan pihak parties - net, other receivables - third parties and
berelasi, aset lain-lain, pinjaman dari lembaga related parties, other assets, loans from non-bank
keuangan non-bank, utang usaha - pihak ketiga, financial institutions, trade payables - third parties,
utang lain-lain - pihak ketiga dan pihak berelasi, dan other payables - third parties and related parties and
beban akrual mendekati nilai tercatatnya karena accrued expenses approximate their carrying
bersifat jangka pendek yang akan jatuh tempo dalam amounts due to the short-term nature that will be due
waktu 12 bulan. within 12 months.
2. Nilai tercatat pinjaman dari pihak ketiga, utang 2. The carrying amounts of loans from third party,
pembiayaan, dan liabilitas sewa mendekati nilai financing payable, and lease liabilities approximate
wajarnya karena suku bunga mengambang dari their fair value because their interest rates from
instrumen keuangan ini tergantung penyesuaian oleh financial instruments are dependent on adjustment
pihak bank, bank kustodian, dan lembaga by the banks, custodian bank, and financial
pembiayaan. institutions.
29. SEGMEN OPERASI 29. OPERATING SEGMENT
Grup mengelompokkan dan mengevaluasi usahanya The Group manages and evaluates its operations based
secara jenis produk yang dijual yaitu penjualan produk on type of digital product sales via interactive platform,
digital via platform interaktif, penjualan macam-macam products sales of goods sales via interactive platform,
barang via paltform interaktif, promosi dan iklan via promotion and advertising via interactive platform,
platform interaktif, pengembangan aplikasi perangkat software application development, brand and IT
lunak, konsultasi merek dan IT, komisi transaksi via consulting, transaction commission via interactive
platform inteaktif. platform.
Tabel berikut ini menyajikan informasi segmen mengenai The following tables provide operating segment
hasil operasi Grup. information regarding the operating results of the Group.
114
Page 119
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. SEGMEN OPERASI (lanjutan) 29. OPERATING SEGMENT (continued)
30 Juni 2023/June 30, 2023
Promosi & iklan Komisi transaksi
via platform Pengembangan Penjualan macam- Penjualan produk via platform
interaktif/ aplikasi macam barang via digital via platform interaktif/
Promotion & perangkat lunak/ Konsultasi platform interaktif/ interaktif/ Transaction
Advertising via Software merek&IT/ Good sales via Digital product sales commissions via
interactive application Brand and IT interactive via interactive interactive Eliminasi/ Konsolidasian/
platform development consulting platform platform platform Total/Total Elimination Consolidation
Pendapatan/Revenue 102.477.365.969 54.253.351.549 38.496.644.120 184.895.794.236 855.204.702.626 13.704.860.087 1.249.032.718.587 - 1.249.032.718.587
Beban pokok pendapatan/Cost
of revenue 30.775.720.589 23.619.672.623 7.020.884.088 178.403.372.424 850.671.612.589 6.499.830.521 1.096.991.092.834 - 1.096.991.092.834
Laba kotor/Gross profit 71.701.645.380 30.633.678.926 31.475.760.032 6.492.421.812 4.533.090.037 7.205.029.566 152.041.625.753 - 152.041.625.753
Beban usaha/Operating
expenses 17.865.744.104 9.898.986.530 49.648.915.097 73.710.910 3.175.593.165 2.144.874.984 82.807.824.790 - 82.807.824.790
Laba usaha/Operating income
(loss) 53.835.901.276 20.734.692.396 (18.173.155.065 ) 6.418.710.902 1.357.496.872 5.060.154.582 69.233.800.963 - 69.233.800.963
Pendapatan keuangan/Finance
income 19.434.369 971.859.713 417.447.836 7.759.296 18.604.035 26.406.275 1.461.511.524 (189.018.332 ) 1.272.493.192
Laba (rugi) selisih kurs - neto/
Gain (loss) on foreign
exchange (41.925.806 ) (894.582.141 ) (511.449.779 ) - - - (1.447.957.726 ) - (1.447.957.726 )
Beban penyisihan atas kerugian
kredit ekspektasian piutang
usaha - neto/Allowance for
expected credit losses of
trade receivables – net (6.180.429.794 ) (8.944.545.887 ) (1.985.336.699 ) - (1.577.430.755 ) (369.652.038 ) (19.057.395.173 ) - (19.057.395.173 )
Beban keuangan/Finance
expenses (416.515.626 ) (183.825.763 ) (1.268.738.454 ) (823.975 ) (4.326.416 ) (940.565 ) (1.875.170.799 ) 189.018.332 (1.686.152.467 )
Lain-lain - neto/Others - net (18.113.889.049 ) (3.272.542.726 ) 23.233.466.755 (863.444.389 ) 9.430.865 (524.747.388 ) 468.274.067 - 468.274.068
Total Penghasilan (Beban)
Lain-Lain - Neto/Total Other
Income (Expenses) - Net (24.733.325.906 ) (12.323.636.804 ) 19.885.389.659 (856.509.068 ) (1.553.722.271 ) (868.933.716 ) (20.450.738.106 ) - (20.450.738.106 )
Laba (rugi) sebelum beban
pajak penghasilan/ Income
(loss) before income tax
expense 29.102.575.370 8.411.055.592 1.712.234.594 5.562.201.834 (196.225.399 ) 4.191.220.866 48.783.062.857 - 48.783.062.857
Penghasilan (beban) pajak
penghasilan/Income tax
benefit (expense) (11.329.071.474 ) 434.413.082 (838.984.584 ) (1.223.332.440 ) (246.393.996 ) (919.967.231 ) (14.123.336.643 ) - (14.123.336.643 )
Laba (rugi) neto periode
berjalan/Net income (loss)
for the period 17.773.503.896 8.845.468.674 873.250.010 4.338.869.394 (442.619.395 ) 3.271.253.635 34.659.726.214 - 34.659.726.214
Penghasilan komprehensif
lain/Other comprehensive
income - (15.717.263 ) (2.121.881.740 ) - - - (2.137.599.003 ) - (2.137.599.003 )
Tota laba (rugi) komprehensif/
Total comprehensive
income (loss) 17.773.503.896 8.829.751.411 (1.248.631.730 ) 4.338.869.394 (442.619.395 ) 3.271.253.635 32.522.127.211 - 32.522.127.211
115
Page 120
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. SEGMEN OPERASI (lanjutan) 29. OPERATING SEGMENT (continued)
30 Juni 2022/ June 30, 2022
Promosi & iklan Komisi transaksi
via platform Pengembangan Penjualan produk via platform
interaktif/ aplikasi Penjualan macam- digital via platform interaktif/
Promotion & perangkat lunak/ Konsultasi macam barang via interaktif/ Transaction
Advertising via Software merek&IT/ platform interaktif/ Digital product sales commissions via
interactive application Brand and IT Good sales via via interactive interactive Eliminasi/ Konsolidasian/
platform development consulting interactive platform platform platform Total/Total Elimination Consolidation
Pendapatan/Revenue 50.495.269.132 50.434.712.209 26.375.035.627 69.963.268.500 435.991.533.339 17.448.756.111 650.708.574.918 - 650.708.574.918
Beban pokok pendapatan/Cost
of revenue 29.886.437.201 29.766.657.214 7.001.396.399 68.586.686.787 432.566.307.861 10.998.790.020 578.806.275.482 - 578.806.275.482
Laba kotor/Gross profit 20.608.831.931 20.668.054.995 19.373.639.228 1.376.581.713 3.425.225.478 6.449.966.091 71.902.299.436 - 71.902.299.436
Beban usaha/Operating 15.245.215
expenses 5.762.809.529 12.728.509.765 19.835.690.892 24.000.000 2.510.222.648 40.876.478.049 - 40.876.478.049
Laba (rugi) usaha/Operating
income (loss) 14.846.022.402 7.939.545.230 (462.051.664 ) 1.352.581.713 915.002.830 6.434.720.876 31.025.821.387 - 31.025.821.387
Pendapatan keuangan/Finance
income 1.396.556 631.867.560 275.857.249 25.223.799 24.588.100 22.681.227 981.614.491 (197.704.744 ) 783.909.747
Laba (rugi) selisih kurs -
neto/Gain (loss) on foreign
exchange 1.047.129 753.371.013 2.529.256 - - - 756.947.398 - 756.947.398
Beban keuangan/Finance
expenses (12.045.861 ) (134.352.620 ) (75.467.747 ) - (4.680.433 ) - (226.546.661 ) 64.168.004 (162.378.657 )
Lain-lain - neto/Others - net (62.122.457 ) (181.011.831 ) 223.144.484 - (3.341.114 ) - (23.330.918 ) 133.536.740 110.205.822
Total Penghasilan (Beban)
Lain-Lain - Neto/Total Other
Income (Expenses) - Net (71.724.633 ) 1.069.874.122 426.063.242 25.223.799 16.566.553 22.681.227 1.488.684.310 - 1.488.684.310
Laba (rugi) sebelum beban
pajak penghasilan/Income
(loss) before income tax
expense 14.774.297.769 9.009.419.352 (35.988.422 ) 1.377.805.512 931.569.383 6.457.402.103 32.514.505.697 - 32.514.505.697
Penghasilan (beban) pajak
penghasilan/Income tax
benefit (expense) (987.072.370 ) (4.676.694.422 ) (327.734.786 ) (300.345.212 ) (220.428.954 ) - (6.512.275.744 ) - (6.512.275.744 )
Laba neto periode berjalan/
Net income for the period 13.787.225.399 4.332.724.930 (363.723.208 ) 1.077.460.300 711.140.429 6.457.402.103 26.002.229.953 - 26.002.229.953
Penghasilan komprehensif
lain/Other comprehensive
income - 12.990.572 (92.940.295 ) - - - (79.949.723 ) - (79.949.723 )
Tota laba (rugi)
komprehensif/Total
comprehensive income
(loss) 13.787.225.399 4.345.715.502 (456.663.503 ) 1.077.460.300 711.140.429 6.457.402.103 25.922.280.230 - 25.922.280.230
116
Page 121
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. LABA NETO PER SAHAM DASAR YANG 30. BASIC EARNINGS PER SHARE ATTRIBUTABLE TO
DIATRIBUSIKAN KEPADA PEMILIK ENTITAS INDUK OWNERS OF THE COMPANY
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Laba neto untuk perhitungan Net income for computation of
saham 32.334.431.026 23.608.915.597 earnings per share
Rata-rata tertimbang saham Weighted average
biasa untuk penghitungan number of shares for
laba per lembar computation of
saham earnigs per share
Dasar 11.928.310.021 3.725.844.563 Basic
Dilusian 12.922.407.869 3.733.027.359 Diluted
Laba neto per saham: Earnings per share
Dasar 2,71 6,34 Basic
Dilusian 2,50 6,32 Diluted
31. INFORMASI TAMBAHAN UNTUK LAPORAN ARUS 31. SUPPLEMENTAL DISCLOSURES FOR
KAS KONSOLIDASIAN CONSOLIDATED CASH FLOWS
a. Aktivitas investasi non-kas yang signifikan a. Significant non-cash investing activities
30 Juni 2023/ 30 Juni 2022/
June 30, 2023 June 30, 2022
Penambahan aset takberwujud Addition of intangible assets through
melalui beban akrual 8.628.071.440 - accrued expenses
Penambahan aset takberwujud Addition of intangible assets through trade
melalui utang usaha 2.569.688.732 - payables
Penambahan beban bunga melalui Addition of interest expense through
liabilitas sewa 1.148.659.773 64.409.390 lease liabilities
Penambahan aset tetap melalui Addition of property and equipments
utang usaha 246.900.000 - through trade payables
Penambahan aset tetap melalui Acquisition of property and equipment
uang muka 240.229.027 - through advances
Penambahan aset takberwujud Acquisition of intangible assets
melalui uang muka 89.376.000 - through advances
b. Rekonsiliasi utang - neto b. Net debt reconciliation
Pinjaman dari
lembaga
keuangan non-
bank/ Pinjaman dari Utang lain-lain Utang
Loans from non- pihak ketiga/ pihak berelasi/ pembiayaan/
bank financial Loans from Other payables Liabilitas sewa/ Financing
institutions third party related parties Lease liabilities payable Total
Utang neto pada Net debt as at
1 Januari 2022 3.333.333.333 - 418.858.306 2.827.192.988 1.413.059.472 7.992.444.099 January 1, 2022
Non-kas - - - 34.860.505.638 2.103.716.437 36.964.222.075 Non-cash
Arus kas (3.333.333.333 ) - (414.611.554 ) (1.648.466.668 ) (628.026.432 ) (6.024.437.987 ) Cash flows
Utang neto pada Net debt as at
31 Desember 2022 - - 4.246.752 36.039.231.958 2.888.749.477 38.932.228.187 December 31, 2022
Penambahan bunga 1.148.659.773 Accretion of interest
- - - - 1.148.659.773
Arus kas 2.000.000.000 14.732.400.000 (4.246.752 ) (3.730.263.333 ) (684.262.177 ) 12.313.627.738 Cash flows
Utang neto pada Net debt as at
30 Juni 2023 2.000.000.000 14.732.400.000 - 33.457.628.398 2.204.487.300 52.394.515.698 June 30, 2023
117
Page 122
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING 32. SIGNIFICANT AGREEMENTS
Entitas Induk The Company
PT Cerdas Digital Nusantara PT Cerdas Digital Nusantara
Pada tanggal 1 September 2020, Entitas Induk On September 1, 2020, the Company entered into
mengadakan perjanjian dengan PT Cerdas Digital agreement with PT Cerdas Digital Nusantara (CDN)
Nusantara (CDN) sehubungan dengan CDN akan whereby CDN will provide Services to the Company and
menyediakan layanan untuk Entitas Induk dan Entitas the Company will pay an agreed amount of fees for the
Induk akan membayar sejumlah biaya yang telah use of services.
disepakati atas penggunaan layanan.
Perjanjian ini berlaku selama tiga (3) tahun dan berakhir This agreement is valid for three (3) years and will be
pada tanggal 31 Agustus 2023. Hak dan kewajiban serta ended on August 31, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
MAG Consultant Inc MAG Consultant Inc
Berdasarkan addendum II perjanjian kerjasama Based on the addendum II of the cooperation agreement
No. 024/ADD-II/WIR-MAG/I/2023 tanggal 5 Januari 2023, No. 024/ADD-II/WIR-MAG/I/2023 dated January 5, 2023,
Entitas Induk dan MAG Consultant Inc sepakat the Company and MAG Consultant Inc extend the
memperpanjang perjanjian kerjasama No. 002/PKS/WIR- agreement No. 002/PKS/WIR-MAG/I/2021 dated
MAG/I/2021 pada tanggal 6 Januari 2021 sehubungan January 6, 2021 in connection with the appointment of
dengan penunjukan sebagai marketing agent untuk MAG Consultant Inc as marketing agent to market and
memasarkan serta mencarikan proyek Branding find Branding Consultant projects in the Brand
Consultant dalam bidang Brand Development Program Development Program (Strategy). This work consists of
(Strategy). Pekerjaan ini terdiri dari beberapa proyek several project as follows:
sebagai berikut: a. Brand Development Program (Strategy);
a. Brand Development Program (Strategy); b. Brand Development Program;
b. Brand Development Program; c. Brand Design;
c. Brand Design; d. Branding Identity & Visual Aset Project;
d. Branding Identity & Visual Aset Project; e. WEB Development Program (Design).
e. WEB Development Program (Design).
Addendum II Perjanjian ini berlaku selama satu (1) tahun Addendum II to this agreement is valid for one (1) year
dan berakhir pada tanggal 4 Januari 2024. and will be ended on January 4, 2024.
Pada tanggal 10 Januari 2022, Entitas Induk On January 10, 2022, the Company entered into
mengadakan perjanjian dengan MAG Consultant Inc agreement appointment of MAG Consultant Inc as
sehubungan dengan penunjukan sebagai marketing marketing agent to market and find Branding Consultant
agent untuk memasarkan serta mencarikan proyek projects in the Brand Development Program. This work
Branding Consultant dalam bidang Brand Development consists of several project as follows:
Program. Pekerjaan ini terdiri dari beberapa proyek
sebagai berikut:
a. Brand Development Program (Strategy); a. Brand Development Program (Strategy);
b. WEB Development Program (Design). b. WEB Development Program (Design).
Perjanjian ini diperpanjang dalam addendum perjanjian This agreement is extended in the addendum to the
kerjasama No. 030/ADD/WIR-MAG/I/2023 dan berakhir cooperation agreement No. 030/ADD/WIR-MAG/I/2023
pada tanggal 9 Januari 2024. Hak dan kewajiban serta and ended on January 9, 2024. Other rights, obligations
ketentuan lainnya diatur di dalam perjanjian. and provisions are stipulated in the agreement.
Gamepay PTE. LTD Gamepay PTE. LTD
Pada tanggal 24 Desember 2021, Entitas Induk On December 24, 2021, the Company entered into
mengadakan perjanjian dengan Gamepay PTE. LTD agreement appointment of Gamepay PTE. LTD regarding
sehubungan dengan penunjukan Entitas Induk sebagai the appointment of the Company as the creative.
mitra kreatif, pengembangan perangkat lunak dan software development and technology partner to license,
teknologi untuk melisensikan dan mengembangkan develop and maintain Chickey Chik Game as detailed in
Chickey Chik Game. Lingkup pekerjaan ini terdiri dari the Workscope as follows:
beberapa proyek sebagai berikut:
a. Creative and Tech/Software Development Team a. Creative and Tech/Software Development Team
Manhour (Capacity) Allocation; Manhour (Capacity) Allocation;
b. Deliverables; b. Deliverables;
Perjanjian ini berlaku selama 27 bulan sejak tanggal This agreement is valid for twenty seven (27) months
perjanjian ditandatangani oleh kedua belah pihak. Hak from the date the agreement signed by both parties.
dan kewajiban serta ketentuan lainnya diatur di dalam Other rights, obligations and provisions are stipulated in
perjanjian. the agreement.
118
Page 123
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
Entitas Induk (lanjutan) The Company (continued)
Yayasan Yarsi Islam Indonesia Yayasan Yarsi Islam Indonesia
Pada 21 Januari 2022, Entitas Induk mengadakan On January 21, 2022, the Company entered into
perjanjian dengan Yayasan Yarsi Islam Indonesia agreement with Yayasan Yarsi Islam Indonesia regarding
sehubungan dengan jasa Branding Identity & Visual Aset Branding Identity & Visual Aset Project, with the following
Project, dengan level pekerjaan sebagai berikut: stages of work as follows:
a. Brandmark Recommendation; a. Brandmark Recommendation;
b. Brand Visual System Design; b. Brand Visual System Design;
c. 10 (Ten) Brand Application Design; c. 10 (Ten) Brand Application Design;
d. Brand Guideline. d. Brand Guideline.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Airsindo Multi Selaras PT Airsindo Multi Selaras
Pada 21 Januari 2022, Entitas Induk mengadakan On January 21, 2022, the Company entered into
perjanjian dengan PT Airsindo Multi Selaras sehubungan agreement with PT Airsindo Multi Selaras regarding
dengan jasa Brand Development Program, dengan level Brand Development Program services, with the following
pekerjaan sebagai berikut: stages of work as follows:
a. Brand Audit; a. Brand Audit;
b. Brand Strategy; b. Brand Strategy;
c. Brand Visual Identity. c. Brand Visual Identity.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
Pada 28 Juni 2022, Entitas Induk mengadakan perjanjian On June 28, 2022, the Company entered into agreement
dengan PT Airsindo Multi Selaras sehubungan dengan with PT Airsindo Multi Selaras regarding App
jasa App Development Program (Set Up Procurement Development Program (Set Up Procurement Platform)
Platform), dengan level pekerjaan sebagai berikut: services, with the following stages of work as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Kwartaputra Sentra Sindo PT Kwartaputra Sentra Sindo
Pada 26 Januari 2022, Entitas Induk mengadakan On January 26, 2022, the Company entered into
perjanjian dengan PT Kwartaputra Sentra Sindo agreement with PT Kwartaputra Sentra Sindo regarding
sehubungan dengan jasa Brand ID Architecture & Brand ID Architecture & Nomenclatur services, with the
Nomenclatur, dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. Brand Visual System Design; a. Brand Visual System Design;
b. 8 (Eight) Brand Application Design; b. 8 (Eight) Brand Application Design;
c. Brand Guideline. c. Brand Guideline.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
119
Page 124
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
Entitas Induk (lanjutan) The Company (continued)
PT Persib Saalam Dunya PT Persib Saalam Dunya
Pada 4 April 2022, Entitas Induk mengadakan perjanjian On April 4, 2022, the Company entered into agreement
dengan PT Persib Saalam Dunya sehubungan dengan with PT Persib Saalam Dunya regarding cooperation in
kerjasama pengembangan teknologi Planet Persib untuk the development of Planet Persib technology for the
perluasan layanan sesuai dengan jadwal perencanaan expansion of services in accordance with the planning
yang disepakati oleh Para Pihak. schedule agreed upon by the Parties.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Trimitra Bangun Selaras PT Trimitra Bangun Selaras
Pada 17 Mei 2022, Entitas Induk mengadakan perjanjian On May 17, 2022, the Company entered into agreement
dengan PT Trimitra Bangun Selaras sehubungan dengan with PT Trimitra Bangun Selaras regarding Brand Design
jasa Brand Design Development (Identity + Collaterals), Development (Identity + Collaterals) services, with the
dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. Brandmark Recommendation; a. Brandmark Recommendation;
b. Brand Visual System Design; b. Brand Visual System Design;
c. 3 (Three) Brand Application Design; c. 3 (Three) Brand Application Design;
d. Brand Guideline. d. Brand Guideline.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Hexaindo Gaya Prima PT Hexaindo Gaya Prima
Pada 27 Juni 2022, Entitas Induk mengadakan perjanjian On June 27, 2022, the Company entered into agreement
dengan PT Hexaindo Gaya Prima sehubungan dengan with PT Hexaindo Gaya Prima regarding Web & App
jasa Web & App Development Program (Design), dengan Development Program (Design) services, with the
level pekerjaan sebagai berikut: following stages of work as follows:
a. Website Interface Design; a. Website Interface Design;
b. Technical Development; b. Technical Development;
c. Post Development. c. Post Development.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Semesta Peduli Nusantara PT Semesta Peduli Nusantara
Pada 24 Juni 2022, Entitas Induk mengadakan perjanjian On June 24, 2022, the Company entered into agreement
dengan PT Semesta Peduli Nusantara sehubungan with PT Semesta Peduli Nusantara regarding Brand
dengan jasa Brand Development Program, dengan level Development Program services, with the following stages
pekerjaan sebagai berikut: of work as follows:
a. Brand Audit; a. Brand Audit;
b. Brand Strategy; b. Brand Strategy;
c. Brand Visual Identity. c. Brand Visual Identity.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
120
Page 125
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
Entitas Induk (lanjutan) The Company (continued)
PT Pelita Dwitama Gemilang PT Pelita Dwitama Gemilang
Pada 5 Juli 2022, Entitas Induk mengadakan perjanjian On July 5, 2022, the Company entered into agreement
dengan PT Pelita Dwitama Gemilang sehubungan with PT Pelita Dwitama Gemilang regarding Branding
dengan jasa Branding Identity & Visual Aset Project, Identity & Visual Aset Project, with the following stages of
dengan level pekerjaan sebagai berikut: work as follows:
a. Brandmark Recommendation; a. Brandmark Recommendation;
b. Brand Visual System Design; b. Brand Visual System Design;
c. 10 (Ten) Brand Application Design; c. 10 (Ten) Brand Application Design;
d. Brand Guideline. d. Brand Guideline.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Kazan Teknologi Makmur PT Kazan Teknologi Makmur
Pada 8 Agustus 2022, Entitas Induk mengadakan On August 8, 2022, the Company entered into
perjanjian dengan PT Kazan Teknologi Makmur agreement with PT Kazan Teknologi Makmur regarding
sehubungan dengan jasa Brand Strategy Development Brand Strategy Development Program & Application
Program & Application, dengan level pekerjaan sebagai services, with the following stages of work as follows:
berikut:
a. Brand Platform Recommendation; a. Brand Platform Recommendation;
b. Brand Tone of Voice; b. Brand Tone of Voice;
c. Brand/Tagline Recommendation; c. Brand/Tagline Recommendation;
d. Brand Architecture Strategy; d. Brand Architecture Strategy;
e. Brand Guardianship Program. e. Brand Guardianship Program.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Dala Tagar Inovasi PT Dala Tagar Inovasi
Pada tanggal 9 Agustus 2022, Entitas Induk mengadakan On August 9, 2022, the Company entered into agreement
perjanjian dengan PT Dala Tagar Inovasi sehubungan with PT Dala Tagar Inovasi regarding Web & App
dengan jasa Web & App Development Program (Design), Development Program (Design) services, with the
dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. Website Interface Design; a. Website Interface Design;
b. Technical Development; b. Technical Development;
c. Post Development. c. Post Development.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
121
Page 126
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
ATK ATK
MAG Consultant Inc MAG Consultant Inc
Berdasarkan addendum II perjanjian kerjasama Based on the addendum II cooperation agreement
No. 025/ADD-II/ARE-MAG/I/2023 tanggal 5 Januari 2023, No. 025/ADD-II/ARE-MAG/I/2023 dated January 5, 2023,
ATK dan MAG Consultant Inc sepakat memperpanjang ATK and MAG Consultant Inc extend the agreement No.
perjanjian kerjasama No. 005/PKS/ARE-MAG/I/2021 005/PKS/ARE-MAG/I/2021 dated January 6, 2021 in
tanggal 6 Januari 2021 sehubungan dengan penunjukan connection with the appointment of MAG Consultant Inc
sebagai marketing agent untuk memasarkan serta as marketing agent to market and find AR&CO services.
mencarikan proyek layanan AR&CO. Pekerjaan ini terdiri This work consists of several project as follows:
dari beberapa proyek sebagai berikut:
a. Event AR Marketing App; a. Event AR Marketing App;
b. AR Game Development. b. AR Game Development.
Addendum II Perjanjian ini berlaku selama satu (1) tahun The addendum II to this agreement is valid for one (1)
dan berakhir pada tanggal 4 Januari 2024. year and will be ended on January 4, 2024.
Pada tanggal 10 Januari 2022, ATK mengadakan On January 10, 2022, ATK entered into agreement with
perjanjian dengan MAG Consultant Inc sehubungan MAG Consultant Inc as marketing agent to market and
dengan penunjukan sebagai marketing agent untuk find AR&CO service projects.
memasarkan serta mencarikan proyek layanan AR&CO.
Perjanjian ini diperpanjang dalam addendum perjanjian This agreement is extended in the addendum to the
kerjasama No. 031/ADD/ARE-MAG/I/2023 dan berakhir cooperation agreement No. 031/ADD/ARE-MAG/I/2023
pada tanggal 9 Januari 2024. Hak dan kewajiban serta ends ended on January 9, 2024. Other rights, obligations
ketentuan lainnya diatur di dalam perjanjian. and provisions are stipulated in the agreement.
PT Triputra Globalindo Grafika PT Triputra Globalindo Grafika
Pada tanggal 24 Januari 2022, ATK mengadakan On January 24, 2022, ATK entered into agreement with
perjanjian dengan PT Triputra Globalindo Grafika PT Triputra Globalindo Grafika regarding AR App
sehubungan dengan jasa AR App Development Program Development Program with 4 Animation Prod services,
with 4 Animation Prod dengan level pekerjaan sebagai with the following stages of work as follows:
berikut: a. Software Platform Development;
a. Software Platform Development; b. Design & Content Production;
b. Design & Content Production; c. Scripting & Programming;
c. Scripting & Programming; d. Deliverable.
d. Deliverable.
This agreement is valid for one (1) year. Other rights,
Perjanjian ini berlaku selama satu (1) tahun. Hak dan obligations and provisions are stipulated in the
kewajiban serta ketentuan lainnya diatur di dalam agreement.
perjanjian.
Yayasan Yarsi Islam Indonesia Yayasan Yarsi Islam Indonesia
Pada tanggal 08 April 2022, ATK mengadakan perjanjian On April 08, 2022, ATK entered into agreement with
dengan Yayasan Yarsi Islam Indonesia sehubungan Yayasan Yarsi Islam Indonesia regarding AR App
dengan jasa Augmented Reality Games dengan level Development Program services, with the following stages
pekerjaan sebagai berikut: of work as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun. Hak dan This agreement is valid for one (1) year. Other rights,
kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
122
Page 127
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
ATK (lanjutan) ATK (continued)
PT Semesta Peduli Nusantara PT Semesta Peduli Nusantara
Pada tanggal 13 April, 3 Juni, dan 12 Juli 2022, ATK On April 13, June 3, and July 12, 2022 ATK entered into
mengadakan perjanjian dengan PT Semesta Peduli agreement with PT Semesta Peduli Lindungi regarding
Nusantara sehubungan dengan jasa AR & VR Marketing AR & VR Marketing Development services, with the
Development dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun. Hak dan This agreement is valid for one (1) year. Other rights,
kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Puri Permata PT Puri Permata
Pada tanggal 25 April 2022, ATK mengadakan perjanjian On April 25, 2022, ATK entered into agreement with
dengan PT Puri Permata sehubungan dengan jasa AR PT Puri Permata regarding AR App with 1 Animation and
App with 1 Animation and 1 Basic Arcade Style dengan 1 Basic Arcade Style services, with the following stages
level pekerjaan sebagai berikut: of work as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun. Hak dan This agreement is valid for one (1) year. Other rights,
kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Airsindo Multi Selaras PT Airsindo Multi Selaras
Pada tanggal 18 April 2022, ATK mengadakan perjanjian On April 18, 2022, ATK entered into agreement with
dengan PT Airsindo Multi Selaras sehubungan dengan PT Airsindo Multi Selaras regarding AR App
jasa AR App Development Program with 3 Animation Development Program with 3 Animation Prod services,
Prod dengan level pekerjaan sebagai berikut: with the following stages of work as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun. Hak dan This agreement is valid for one (1) year. Other rights,
kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
Pada tanggal 13 Juni 2022, ATK mengadakan perjanjian On June 13, 2022, ATK entered into agreement with
dengan PT Airsindo Multi Selaras sehubungan dengan PT Airsindo Multi Selaras regarding Augmented Reality
jasa Augmented Reality Games dengan level pekerjaan Games services, with the following stages of work as
sebagai berikut: follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun. Hak dan This agreement is valid for one (1) year. Other rights,
kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
123
Page 128
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
ATK (lanjutan) ATK (continued)
PT Kazan Teknologi Makmur PT Kazan Teknologi Makmur
Pada tanggal 06 Juli 2022, ATK mengadakan perjanjian On July 06, 2022, ATK entered into agreement with
dengan PT Kazan Teknologi Makmur sehubungan PT Kazan Teknologi Makmur regarding AR App
dengan jasa AR App Development Program with 3 Development Program with 3 Animation Prod services,
Animation Prod dengan level pekerjaan sebagai berikut: with the following stages of work as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun. Hak dan This agreement is valid for one (1) year. Other rights,
kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
TMM Asia Digital Inc TMM Asia Digital Inc
Pada tanggal 7 Januari 2022, ATK mengadakan January 7, 2022, ATK entered into agreement
perjanjian dengan TMM Asia Digital Inc sehubungan appointment of TMM Asia Digital Inc as creation and
dengan penunjukan sebagai pembuatan dan development of AR Photobooth, AR App Development,
pengembangan AR Photobooth, AR App Development, Augmented Reality Games, AR Game Development and
Augmented Reality Games, AR Game Development dan others.
lainnya.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year and will be ended
pada tanggal 7 Januari 2023. Hak dan kewajiban serta on January 7, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
Perjanjian ini diperpanjang dalam addendum perjanjian This agreement is extended in the addendum to the
kerjasama No. 016/ADD/ARE-TMM/I/2023 dan berakhir cooperation agreement No. 016/ADD/ARE-TMM/I/2023
pada tanggal 6 Januari 2024. and ended on January 6, 2024.
PT Trimitra Bangun Selaras PT Trimitra Bangun Selaras
Pada tanggal 29 Agustus 2022, ATK mengadakan On August 29, 2022, ATK entered into agreement with
perjanjian dengan PT Trimitra Bangun Selaras PT Trimitra Bangun Selaras regarding AR App
sehubungan dengan jasa AR App Development Program Development Program with 4 Animation Prod services,
with 4 Animation Prod dengan level pekerjaan sebagai with the following stages of work as follows:
berikut: a. Software Platform Development;
a. Software Platform Development; b. Design & Content Production;
b. Design & Content Production; c. Scripting & Programming;
c. Scripting & Programming; d. Deliverable.
d. Deliverable.
This agreement is valid for one (1) year. Other rights,
Perjanjian ini berlaku selama satu (1) tahun. Hak dan obligations and provisions are stipulated in the
kewajiban serta ketentuan lainnya diatur di dalam agreement.
perjanjian.
PT Wahana Anak Indonesia PT Wahana Anak Indonesia
Pada tanggal 18 November 2022, ATK mengadakan On November 18, 2022, ATK entered into agreement
perjanjian dengan PT Wahana Anak Indonesia with PT Wahana Anak Indonesia regarding Augmented
sehubungan dengan jasa Pengembangan Augmented Reality pada Interactive Playland Development services,
Reality pada Interactive Playland dengan level pekerjaan with the following stages of work as follows:
sebagai berikut:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Hardware; d. Hardware;
e. Deliverable & Maintenance; e. Deliverable & Maintenance;
Perjanjian ini berlaku selama satu (1) tahun. Hak dan This agreement is valid for one (1) year. Other rights,
kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
124
Page 129
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
VMR VMR
PT Kebun Raya Pulsa PT Kebun Raya Pulsa
Berdasarkan perjanjian No. 069/PKS/VMR/XII/2021 pada Based on agreement No. 069/PKS/VMR/XII/2021 on
tanggal 22 Desember 2021, VMR mengadakan perjanjian December 22, 2021, VMR entered into agreement with
sehubungan dengan Pemasangan dan Penayangan respect to the Installation and Viewing of Content on
Konten pada Media Elektronik Interaktif untuk Promosi Interactive Electronic Media for the Electronic Promotion
Elektronik Audio Visual dan Transaksi Elektronik DAV. of Audio Visual and DAV Electronic Transactions.
Perjanjian ini berlaku selama dua (2) tahun. Hak dan This agreement is valid for two (2) years. Other rights,
kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Triputra Globalindo Grafika PT Triputra Globalindo Grafika
Berdasarkan perjanjian No. 002/PKS/VMR/VI/2022 pada Based on agreement No. 002/PKS/VMR/VI/2022 on
tanggal 02 Juni 2022, VMR mengadakan perjanjian June 02, 2022, VMR entered into agreement regarding
sehubungan dengan jasa Placement for Event: 6 Device Placement for Event: 6 Device Rental + Content
Rental + Content Development + On Site Tech Support, Development + On Site Tech Support, with the following
dengan level pekerjaan sebagai berikut: stages of work as follows:
a. 6 device Rental Digital Media; a. 6 device Rental Digital Media;
b. Penelitian dan pengembangan; b. Research and development;
c. Modul development; c. Modul development;
d. Content production; d. Content production;
e. Custom UI/UX; e. Custom UI/UX;
f. Staff & Technical Support f. Staff & Technical Support
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Cerdas Digital Nusantara PT Cerdas Digital Nusantara
Berdasarkan perjanjian No. 011/PKS/VMR-CDN/I/2022 Based on agreement No. 011/PKS/VMR-CDN/I/2022 on
pada tanggal 5 Januari 2022, VMR mengadakan January 5, 2022, VMR entered into agreement regarding
perjanjian sehubungan dengan kegiatan promosi, to promotion event, advertising and sales product using
periklanan serta transaksi penjualan produk yang DAV machine.
mempergunakan layanan DAV.
Perjanjian ini berlaku selama dua (2) tahun dan berakhir This agreement is valid for two (2) years from and will be
tanggal 5 Januari 2024. Hak dan kewajiban serta ended on January 5, 2024. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
TMM Asia Digital Inc TMM Asia Digital Inc
Berdasarkan perjanjian No. 008/PKS/VMR-TMM/I/2022 Based on agreement No. 008/PKS/VMR-TMM/I/2022 on
pada tanggal 7 Januari 2022, VMR mengadakan January 7, 2022, VMR entered into agreement with TMM
perjanjian dengan TMM Asia Digital Inc sehubungan Asia Digital Inc as marketing agent to market and locate
dengan penunjukan sebagai marketing agent untuk DAV Service Project.
memasarkan serta mencarikan proyek Layanan DAV.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year and will be ended
pada tanggal 7 Januari 2023. Hak dan kewajiban serta on January 7, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
Perjanjian ini diperpanjang dalam addendum perjanjian This agreement is extended in the addendum to the
kerjasama No. 017/ADD/VMR-TMM/I/2023 dan berakhir cooperation agreement No. 017/ADD/VMR-TMM/I/2023
pada tanggal 6 Januari 2024. and ended January 6, 2024.
125
Page 130
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
VMR (lanjutan) VMR (continued)
PT Trimitra Bangun Selaras PT Trimitra Bangun Selaras
Berdasarkan perjanjian No. 032/PKS/VMR/II/2022 pada Based on agreement No. 032/PKS/VMR/II/2022 on
tanggal 11 Februari 2022, VMR mengadakan perjanjian February 11, 2022, VMR entered into agreement
sehubungan dengan jasa Placement for Event: 8 Device regarding Placement for Event: 8 Device Rental +
Rental + Content Development + On Site Tech Support, Content Development + On Site Tech Support, with the
dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. 8 device Rental Digital Media; a. 8 device Rental Digital Media;
b. Penelitian dan pengembangan; b. Research and development;
c. Modul development; c. Modul development;
d. Content production; d. Content production;
e. Custom UI/UX; e. Custom UI/UX;
f. Staff & Technical Support. f. Staff & Technical Support.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
Berdasarkan perjanjian No. 048/PKS/VMR/V/2022 pada Based on agreement No. 048/PKS/VMR/V/2022 on May
tanggal 23 Mei 2022, VMR mengadakan perjanjian 23, 2022, VMR entered into agreement regarding
sehubungan dengan jasa Placement for Event: 7 Device Placement for Event: 7 Device Rental + Content
Rental + Content Development + On Site Tech Support, Development + On Site Tech Support, with the following
dengan level pekerjaan sebagai berikut: stages of work as follows:
a. 7 device Rental Digital Media; a. 7 device Rental Digital Media;
b. Penelitian dan pengembangan; b. Research and development;
c. Modul development; c. Modul development;
d. Content production; d. Content production;
e. Custom UI/UX; e. Custom UI/UX;
f. Staff & Technical Support. f. Staff & Technical Support.
This agreement is valid for one (1) year from the date the
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal agreement signed by both parties. Other rights,
perjanjian ditandatangani oleh kedua belah pihak. Hak obligations and provisions are stipulated in the
dan kewajiban serta ketentuan lainnya diatur di dalam agreement.
perjanjian.
Berdasarkan perjanjian No. 114/PKS/VMR/II/2022 pada Based on agreement No. 114/PKS/VMR/II/2022 on June
tanggal 30 Juni 2022, VMR mengadakan perjanjian 30, 2022, VMR entered into agreement regarding
sehubungan dengan jasa Placement for Event: 5 Device Placement for Event: 5 Device Rental + Content
Rental + Content Development + On Site Tech Support, Development + On Site Tech Support, with the following
dengan level pekerjaan sebagai berikut: stages of work as follows:
a. 5 device Rental Digital Media; a. 5 device Rental Digital Media;
b. Penelitian dan pengembangan; b. Research and development;
c. Modul development; c. Modul development;
d. Content production; d. Content production;
e. Custom UI/UX; e. Custom UI/UX;
f. Staff & Technical Support. f. Staff & Technical Support.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
126
Page 131
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
VMR (lanjutan) VMR (continued)
PT Trimitra Bangun Selaras (lanjutan) PT Trimitra Bangun Selaras (continued)
Berdasarkan perjanjian No. 049/PKS/VMR/VII/2022 pada Based on agreement No. 049/PKS/VMR/VII/2022 on July
tanggal 25 Juli 2022, VMR mengadakan perjanjian 25, 2022, VMR entered into agreement regarding
sehubungan dengan jasa Placement for Event: 8 Device Placement for Event: 8 Device Rental + Content
Rental + Content Development + On Site Tech Support, Development + On Site Tech Support, with the following
dengan level pekerjaan sebagai berikut: stages of work as follows:
a. 8 device Rental Digital Media; a. 8 device Rental Digital Media;
b. Penelitian dan pengembangan; b. Research and development;
c. Modul development; c. Modul development;
d. Content production; d. Content production;
e. Custom UI/UX; e. Custom UI/UX;
f. Staff & Technical Support. f. Staff & Technical Support.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Kwartaputra Sentra Sindo PT Kwartaputra Sentra Sindo
Berdasarkan perjanjian No. 044/PKS/VMR/V/2022 pada Based on agreement No. 044/PKS/VMR/V/2022 on May
tanggal 23 Mei 2022, VMR mengadakan perjanjian 23, 2022, VMR entered into agreement regarding
sehubungan dengan jasa Placement for Event: 7 Device Placement for Event: 7 Device Rental + Custom UI/UX +
Rental + Custom UI/UX + On Site Tech Support, dengan On Site Tech Support, with the following stages of work
level pekerjaan sebagai berikut: as follows:
a. 7 device Rental Digital Media; a. 7 device Rental Digital Media;
b. Penelitian dan pengembangan; b. Research and development;
c. Modul development; c. Modul development;
d. Content production; d. Content production;
e. Custom UI/UX; e. Custom UI/UX;
f. Staff & Technical Support. f. Staff & Technical Support.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
Berdasarkan perjanjian No. 060/PKS/VMR/VI/2022 pada Based on agreement No. 060/PKS/VMR/VI/2022 on June
tanggal 20 Juni 2022, VMR mengadakan perjanjian 20, 2022, VMR entered into agreement regarding
sehubungan dengan jasa Placement for Event: 12 Device Placement for Event: 12 Device Rental + Custom UI/UX +
Rental + Custom UI/UX + On Site Tech Support, dengan On Site Tech Support, with the following stages of work
level pekerjaan sebagai berikut: as follows:
a. 10 device Rental Digital Media; a. 10 device Rental Digital Media;
b. Penelitian dan pengembangan; b. Research and development;
c. Modul development; c. Modul development;
d. Content production; d. Content production;
e. Custom UI/UX; e. Custom UI/UX;
f. Staff & Technical Support. f. Staff & Technical Support.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
127
Page 132
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
VMR (lanjutan) VMR (continued)
PT Parastar Distrindo PT Parastar Distrindo
Pada tanggal 15 Juni 2022, VMR mengadakan perjanjian On June 15, 2022, VMR entered into agreement
sehubungan dengan kegiatan pemasaran dan penjualan regarding to marketing and sales product digital.
produk digital.
Perjanjian ini berlaku selama tiga (3) tahun terhitung sejak This agreement is valid for three (3) years from the first
pembayaran pertama masuk tanggal 25 Mei 2022 sampai payment entered on May 25, 2022 until May 25, 2025.
dengan 25 Mei 2025. Hak dan kewajiban serta ketentuan Other rights, obligations and provisions are stipulated in
lainnya diatur di dalam perjanjian. the agreement.
PT Dala Tagar Inovasi PT Dala Tagar Inovasi
Berdasarkan perjanjian No. 043/PKS/VMR/VII/2022 pada Based on agreement No. 043/PKS/VMR/VII/2022 on
tanggal 25 Juli 2022, VMR mengadakan perjanjian July 25, 2022, VMR entered into agreement regarding
sehubungan dengan jasa Placement for Event: 10 Device Placement for Event: 10 Device Rental + Custom UI/UX +
Rental + Custom UI/UX + On Site Tech Support, dengan On Site Tech Support, with the following stages of work
level pekerjaan sebagai berikut: as follows:
a. 10 device Rental Digital Media; a. 10 device Rental Digital Media;
b. Penelitian dan pengembangan; b. Research and development;
c. Modul development; c. Modul development;
d. Content production; d. Content production;
e. Custom UI/UX; e. Custom UI/UX;
f. Staff & Technical Support. f. Staff & Technical Support Support.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
Berdasarkan perjanjian No. 129/PKS/VMR/VIII/2022 dan Based on agreements No. 129/PKS/VMR/VIII/2022 and
No. 141/PKS/VMR/VIII/2022, masing-masing tertanggal No. 141/PKS/VMR/VIII/2022, each dated on August 22,
22 Agustus 2022 dan 31 Agustus 2022 VMR 2022 and August 31, 2022, VMR entered into agreement
mengadakan perjanjian sehubungan dengan pembuatan regarding Production and Development of Advertising:
dan pengembangan Advertising: Media Placement for Media Placement for Dala Tagar.
Dala Tagar.
Masing-masing perjanjian tersebut berlaku selama satu Each agreement is valid for one (1) year from the date
(1) tahun sejak tanggal perjanjian ditandatangani oleh the agreement signed by both parties. Other rights,
kedua belah pihak. Hak dan kewajiban serta ketentuan obligations and provisions are stipulated in the
lainnya diatur di dalam perjanjian. agreement.
CV Jaya Abadi Ban CV Jaya Abadi Ban
Berdasarkan perjanjian No. 047/PKS/VMR/XII/2021 Based on agreement No. 047/PKS/VMR/XII/2021 dated
tanggal 20 Desember 2021, VMR mengadakan perjanjian 20 Desember 2021, VMR entered into agreement with
dengan CV Jaya Abadi Ban sehubungan dengan CV Jaya Abadi Ban regarding Production and
pembuatan dan pengembangan Advertising: Media Development of Advertising: Media Placement for Jaya
Placement for Jaya Abadi Ban. Abadi Ban.
Addendum Perjanjian ini berlaku selama dua (2) tahun The addendum to this agreement is valid for two (2)
dan berakhir pada tanggal 20 Desember 2023. years and will be ended on December 20, 2023.
PT Daner Dana Kirti PT Daner Dana Kirti
Berdasarkan perjanjian No. 061/PKS/VMR/V/2022 Based on agreement No. 061/PKS/VMR/V/2022 dated
tanggal 31 Mei 2022, VMR mengadakan perjanjian May 31, 2022, VMR entered into agreement with PT
dengan PT Daner Dana Kirti sehubungan dengan Daner Dana Kirti regarding Production and Development
pembuatan dan pengembangan Advertising: Media of Advertising: Media Placement for Daner Dana Kirti.
Placement for Daner Dana Kirti.
Addendum Perjanjian ini berlaku selama satu (1) tahun The addendum to this agreement is valid for one (1) year
dan berakhir pada tanggal 31 Mei 2023. and will be ended on May 31, 2023.
128
Page 133
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
VMR (lanjutan) VMR (continued)
CV Grombsi CV Grombsi
Berdasarkan perjanjian No. 016/PKS/VMR/VI/2022 pada Based on agreement No. 016/PKS/VMR/VI/2022 on June
tanggal 06 Juni 2022, VMR mengadakan perjanjian 06, 2022, VMR entered into agreement regarding
sehubungan dengan jasa Advertising: Media Placement Advertising: Media Placement for Grombsi, with the
for Grombsi, dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. Interactive Media Placement; a. Interactive Media Placement;
b. Content Production; b. Content Production;
c. Benefits. c. Benefits.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak, yakni agreement signed by both parties, until June 6, 2023.
sampai tanggal 6 Juni 2023. Hak dan kewajiban serta Other rights, obligations and provisions are stipulated in
ketentuan lainnya diatur di dalam perjanjian. the agreement.
Yayasan Yarsi Islam Indonesia Yayasan Yarsi Islam Indonesia
Berdasarkan perjanjian No. 003/PKS/VMR/I/2022 pada Based on agreement No. 003/PKS/VMR/I/2022 dated
tanggal 03 Januari 2022, VMR mengadakan perjanjian January 03, 2022, VMR entered into agreement with
dengan Yayasan Yarsi Islam Indonesia sehubungan Yayasan Yarsi Islam Indonesia regarding Production and
dengan pembuatan dan pengembangan Advertising: Development of Advertising: Media Placement for Yarsi,
Media Placement for Yarsi, dengan level pekerjaan with the following stages of work as follows:
sebagai berikut:
a. Interactive Media Placement; a. Interactive Media Placement;
b. Content Production; b. Content Production;
c. Benefits. c. Benefits.
Addendum Perjanjian ini berlaku selama dua (2) tahun The addendum to this agreement is valid for two (2) years
dan berakhir pada tanggal 03 Januari 2024. and will be ended on January 03, 2024.
PT Berdayakan Usaha Indonesia PT Berdayakan Usaha Indonesia
Berdasarkan perjanjian No. 27243/BA/XIII/2022 tanggal Based on agreement No. 27243/BA/XIII/2022 dated
23 Desember 2022, VMR mengadakan perjanjian dengan December 23, 2022, VMR entered into agreement with
PT Berdayakan Usaha Indonesia sehubungan dengan PT Berdayakan Usaha Indonesia regarding information
jasa layanan pinjam meminjam uang berbasis teknologi technology-based lending and borrowing services.
informasi.
Perjanjian ini berlaku selama satu (1) tahun sejak tanggal This agreement is valid for one (1) year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
TAM TAM
MAG Consultant Inc MAG Consultant Inc
Berdasarkan addendum II perjanjian kerjasama Based on the addendum II of the cooperation agreement
No. 027/ADD-II/TAM-MAG/I/2023 tanggal 5 Januari 2023, No. 027/ADD-II/TAM-MAG/I/2023 dated January 5, 2023,
TAM dan MAG Consultant. Inc sepakat memperpanjang TAM and MAG Consultant. Inc extend the agreement
perjanjian kerjasama No. 003/PKS/TAM-MAG/I/2021 No. 003/PKS/TAM-MAG/I/2021 dated January 6, 2021 in
tanggal 6 Januari 2021 sehubungan dengan penunjukan connection with the appointment of MAG Consultant Inc
sebagai marketing agent untuk memasarkan serta as as marketing agent to market and find MINDSTORES
mencarikan Layanan MINDSTORE. services.
Addendum II Perjanjian ini berlaku selama satu (1) tahun The addendum II to this agreement is valid for one (1)
dan berakhir pada tanggal 4 Januari 2024. year and will be ended on January 4, 2024.
129
Page 134
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
TAM (lanjutan) TAM (continued)
MAG Consultant Inc (lanjutan) MAG Consultant Inc (continued)
Berdasarkan perjanjian kerjasama No. 012/PKS/TAM- Based on cooperation agreement No. 012/PKS/TAM-
TMM/I/2022 tanggal 10 Januari 2022, TAM mengadakan TMM/I/2022 dated January 10, 2022, TAM entered into
perjanjian dengan MAG Consultant Inc sehubungan agreement with MAG Consultant Inc as marketing agent
dengan penunjukan sebagai marketing agent untuk to market and find MINDSTORES services.
memasarkan serta mencarikan Layanan MINDSTORES.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year and will be ended
pada tanggal 10 Januari 2023. Hak dan kewajiban serta on January 10, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
Pada tanggal 9 Januari 2023, perjanjian ini diperpanjang January 9, 2023, this agreement was extended in
dalam addendum No. 033/ADD/TAM-MAG/I/2023 dan addendum No. 033/ADD/TAM-MAG/I/2023 and ended on
berakhir pada tanggal 9 Januari 2024. January 9, 2024.
PT Triputra Globalindo Grafika PT Triputra Globalindo Grafika
Berdasarkan perjanjian No. 006/PKS/TAM/I/2022 tanggal Based on agreement No. 006/PKS/TAM/I/2022 dated
03 Januari 2022, TAM mengadakan perjanjian dengan January 03, 2022, TAM entered into agreement with
PT Triputra Globalindo Grafika sehubungan dengan PT Triputra Globalindo Grafika regarding the creation
pembuatan Web Development Program and 10 months Web Development Program and 10 months Maintenance,
Maintenance, dengan level pekerjaan sebagai berikut: with the following stages of work as follows:
a. Material, Evaluation and Examination Web a. Material, Evaluation and Examination Web
Development; Development;
b. E-Appraisal Web Development; b. E-Appraisal Web Development;
c. Reporting A-Learning and E-Appraisal Web c. Reporting A-Learning and E-Appraisal Web
Development; Development;
d. Policy Web Development; d. Policy Web Development;
e. 10 (ten) months Maintenance; e. 10 (ten) months Maintenance;
f. Website Interface Design; f. Website Interface Design;
g. Technical Development; g. Technical Development;
h. Post Development. h. Post Development.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 3 Januari 2023. Hak dan kewajiban serta ended on Januari 3, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
PT Dian Komunikasi PT Dian Komunikasi
Berdasarkan perjanjian No. 018/PKS/TAM/II//2022 Based on agreement No. 018/PKS/TAM/II/2022 dated
tanggal 08 Februari 2022, TAM mengadakan perjanjian February 08, 2022, TAM entered into agreement with
dengan PT Dian Komunikasi sehubungan dengan PT Dian Komunikasi regarding the creation Web
pembuatan Web Development Program and 3 months Development Program and 3 months Maintenance, with
Maintenance, dengan level pekerjaan sebagai berikut: the following stages of work as follows:
a. Material, Evaluation and Examination Web a. Material, Evaluation and Examination Web
Development; Development;
b. E-Appraisal Web Development; b. E-Appraisal Web Development;
c. Reporting A-Learning and E-Appraisal Web c. Reporting A-Learning and E-Appraisal Web
Development; Development;
d. Policy Web Development; d. Policy Web Development;
e. 3 (Three) months Maintenance; e. 3 (Three) months Maintenance;
f. Website Interface Design; f. Website Interface Design;
g. Technical Development; g. Technical Development;
h. Post Development. h. Post Development.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 8 Februari 2023. Hak dan kewajiban serta ended on February 8, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
130
Page 135
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
TAM (lanjutan) TAM (continued)
PT Trimitra Bangun Selaras PT Trimitra Bangun Selaras
Berdasarkan perjanjian No. 019/PKS/TAM/III/2022 Based on agreement No. 019/PKS/TAM/III/2022 dated
tanggal 11 Maret 2022, TAM mengadakan perjanjian March 11, 2022, TAM entered into agreement with
dengan PT Trimitra Bangun Selaras sehubungan dengan PT Trimitra Bangun Selaras regarding the creation App
pembuatan App Development Program (Set Up Development Program (Set Up Procurement Platform),
Procurement Platform), dengan level pekerjaan sebagai with the following stages of work as follows:
berikut:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 11 Maret 2023. Hak dan kewajiban serta ended on March 11, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
PT Sembi Solusi Indonesia PT Sembi Solusi Indonesia
Berdasarkan perjanjian No. 051/PKS/TAM/V/2022 tanggal Based on agreement No. 051/PKS/TAM/V/2022 dated
17 Mei 2022, TAM mengadakan perjanjian dengan May 17, 2022, TAM entered into agreement with
PT Sembi Solusi Indonesia sehubungan dengan PT Sembi Solusi Indonesia regarding the creation Brand
pembuatan Brand Design & App Development Program, Design & App Development Program, with the following
dengan level pekerjaan sebagai berikut: stages of work as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 17 Mei 2023. Hak dan kewajiban serta ketentuan ended on May 17, 2023. Other rights, obligations and
lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
PT Semesta Peduli Nusantara PT Semesta Peduli Nusantara
Berdasarkan perjanjian No. 003/PKS/TAM/VI/2022 Based on agreement No. 003/PKS/TAM/VI/2022 dated
tanggal 02 Juni 2022, TAM mengadakan perjanjian June 02, 2022, TAM entered into agreement with
dengan PT Semesta Peduli Nusantara sehubungan PT Semesta Peduli Nusantara regarding the creation
dengan pembuatan Brand & App Development Program Brand & App Development Program (Set Up
(Set Up Procurement Platform), dengan level pekerjaan Procurement Platform), with the following stages of work
sebagai berikut: as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 2 Juni 2023. Hak dan kewajiban serta ketentuan ended on June 2, 2023. Other rights, obligations and
lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
Berdasarkan perjanjian No. 151/PKS/TAM/X/2022 tanggal Based on agreement No. 151/PKS/TAM/X/2022 dated
28 Oktober 2022, TAM mengadakan perjanjian dengan October 28, 2022, TAM entered into agreement with
PT Semesta Peduli Nusantara sehubungan dengan PT Semesta Peduli Nusantara regarding the creation
pembuatan Brand & App Development Program (Set Up Brand & App Development Program (Set Up
Procurement Platform), dengan level pekerjaan sebagai Procurement Platform), with the following stages of work
berikut: as follows:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 28 Oktober 2023. Hak dan kewajiban serta ended on October 28, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
131
Page 136
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
TAM (lanjutan) TAM (continued)
CV Grombsi CV Grombsi
Berdasarkan perjanjian No. 053/PKS/TAM/VI/2022 Based on agreement No. 053/PKS/TAM/VI/2022 dated
tanggal 15 Juni 2022, TAM mengadakan perjanjian June 15, 2022, TAM entered into agreement with
dengan CV Grombsi sehubungan dengan pembuatan CV Grombsi regarding the creation Web Development
Web Development Program and 6 months Maintenance, Program and 6 months Maintenance, with the following
dengan level pekerjaan sebagai berikut: stages of work as follows:
a. Material, Evaluation and Examination Web a. Material, Evaluation and Examination Web
Development; Development;
b. E-Appraisal Web Development; b. E-Appraisal Web Development;
c. Reporting A-Learning and E-Appraisal Web c. Reporting A-Learning and E-Appraisal Web
Development; Development;
d. Policy Web Development; d. Policy Web Development;
e. 6 (six) months Maintenance; e. 6 (six) months Maintenance;
f. Website Interface Design; f. Website Interface Design;
g. Technical Development; g. Technical Development;
h. Post Development. h. Post Development.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 15 Juni 2023. Hak dan kewajiban serta ketentuan ended on June 15, 2023. Other rights, obligations and
lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
PT Kazan Teknologi Makmur PT Kazan Teknologi Makmur
Berdasarkan perjanjian No. 113/PKS/TAM/VI/2022 Based on agreement No. 113/PKS/TAM/VI/2022 dated
tanggal 30 Juni 2022, TAM mengadakan perjanjian June 30, 2022, TAM entered into agreement with
dengan PT Kazan Teknologi Makmur sehubungan PT Kazan Teknologi Makmur regarding the Web & App
dengan pembuatan Web & App Development Program Development Program (Set up Procurement Platform),
(Set up Procurement Platform), dengan level pekerjaan with the following stages of work as follows:
sebagai berikut:
a. Software Platform Development; a. Software Platform Development;
b. Design & Content Production; b. Design & Content Production;
c. Scripting & Programming; c. Scripting & Programming;
d. Deliverable. d. Deliverable.
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 30 Juni 2023. Hak dan kewajiban serta ketentuan ended on June 30, 2023. Other rights, obligations and
lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
MNR MNR
PT Dian Komunikasi PT Dian Komunikasi
Berdasarkan perjanjian No. 053/PKS/MINAR/III/2022 Based on agreement No. 053/PKS/MINAR/III/2022 dated
tanggal 21 Maret 2022, MNR mengadakan perjanjian March 21, 2022, MNR entered into agreement with
dengan PT Dian Komunikasi sehubungan dengan PT Dian Komunikasi regarding the cooperation of MINAR
kerjasama untuk Sponsorship Game MINAR, dengan Sponsorship Game, with the following stages of work as
level pekerjaan sebagai berikut: follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
e. Interaction (advertising & Minar Stone Up to f. Interaction (advertising & Minar Stone Up to
550.000 Interaction). 550.000 Interaction).
Perjanjian ini berlaku selama satu (2) tahun dan berakhir This agreement is valid for one (2) years from and will be
tanggal 21 Maret 2024. Hak dan kewajiban serta ended on March 21, 2024. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
132
Page 137
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
MNR (lanjutan) MNR (continued)
PT Dian Komunikasi (lanjutan) PT Dian Komunikasi (continued)
Berdasarkan perjanjian No. 005/PKS/MINAR/III/2022 Based on agreement No. 005/PKS/MINAR/III/2022 dated
tanggal 02 Maret 2022, MNR mengadakan perjanjian March 02, 2022, MNR entered into agreement with
dengan PT Dian Komunikasi sehubungan dengan PT Dian Komunikasi regarding the cooperation of MINAR
kerjasama untuk Sponsorship Game MINAR, dengan Sponsorship Game, with the following stages of work as
level pekerjaan sebagai berikut: follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
g. Interaction (advertising & Minar Stone Up to h. Interaction (advertising & Minar Stone Up to
550.000 Interaction). 550.000 Interaction).
Perjanjian ini berlaku selama dua (2) tahun dan berakhir This agreement is valid for two (2) years from and will be
tanggal 02 Maret 2024. Hak dan kewajiban serta ended on March 02, 2024. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
Berdasarkan perjanjian No. 105/PKS/MINAR/VI/2022 Based on agreement No. 105/PKS/MINAR/VI/2022 dated
tanggal 27 Juni 2022, MNR mengadakan perjanjian June 27, 2022, MNR entered into agreement with
dengan PT Dian Komunikasi sehubungan dengan PT Dian Komunikasi regarding the cooperation of MINAR
kerjasama untuk Sponsorship Game MINAR, dengan Sponsorship Game, with the following stages of work as
level pekerjaan sebagai berikut: follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
i. Interaction (advertising & Minar Stone Up to j. Interaction (advertising & Minar Stone Up to
600.000 Interaction). 600.000 Interaction).
Perjanjian ini berlaku selama dua (2) tahun dan berakhir This agreement is valid for two (2) years from and will be
tanggal 27 Juni 2024. Hak dan kewajiban serta ketentuan ended on June 27, 2024. Other rights, obligations and
lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
PT Sembi Solusi Indonesia PT Sembi Solusi Indonesia
Berdasarkan perjanjian No. 084/PKS/MINAR/III/2022 Based on agreement No. No. 084/PKS/MINAR/III/2022
tanggal 31 Maret 2022, MNR mengadakan perjanjian dated March 31, 2022, MNR entered into agreement with
dengan PT Sembi Solusi Indonesia sehubungan dengan PT Sembi Solusi Indonesia regarding the cooperation of
kerjasama untuk Sponsorship Game MINAR, dengan MINAR Sponsorship Game, with the following stages of
level pekerjaan sebagai berikut: work as follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
k. Interaction (advertising & Minar Stone Up to e. Interaction (advertising & Minar Stone Up to
800.000 Interaction). 800.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 31 Maret 2023. Hak dan kewajiban serta ended on March 31, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
133
Page 138
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
MNR (lanjutan) MNR (continued)
PT Sembi Solusi Indonesia (lanjutan) PT Sembi Solusi Indonesia (continued)
Berdasarkan perjanjian No. 062/PKS/MINAR/V/2022 Based on agreement No. No. 062/PKS/MINAR/V/2022
tanggal 31 Mei 2022, MNR mengadakan perjanjian dated May 31, 2022, MNR entered into agreement with
dengan PT Sembi Solusi Indonesia sehubungan dengan PT Sembi Solusi Indonesia regarding the cooperation of
kerjasama untuk Sponsorship Game MINAR, dengan MINAR Sponsorship Game, with the following stages of
level pekerjaan sebagai berikut: work as follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
e. Interaction (advertising & Minar Stone Up to e. Interaction (advertising & Minar Stone Up to
900.000 Interaction). 900.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 31 Mei 2023. Hak dan kewajiban serta ketentuan ended on May 31, 2023. Other rights, obligations and
lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
PT Komputindo Makmur Sejahtera PT Komputindo Makmur Sejahtera
Berdasarkan perjanjian No. 101/PKS/MlNAR/Vll/2022 Based on agreement No. 101/PKS/MlNAR/Vll/2022
tanggal 29 Juli 2022, MNR mengadakan perjanjian dated July 29, 2022, MNR entered into agreement with
dengan PT Komputindo Makmur Sejahtera sehubungan PT Komputindo Makmur Sejahtera regarding the activity
dengan kegiatan mempromosikan merk dagang of promoting the PT Komputindo Makmur Sejahtera
PT Komputindo Makmur kepada para pengguna Aplikasi trademark to users of the MINAR Application, with the
MINAR, dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
e. Interaction (advertising & Minar Stone Up to e. Interaction (advertising & Minar Stone Up to
550.000 Interaction). 550.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 29 Juli 2023. Hak dan kewajiban serta ketentuan ended on July 29, 2023. Other rights, obligations and
lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
Berdasarkan perjanjian No. 002/PKS/MINAR/VIII/2022 Based on agreement No. 002/PKS/MINAR/VIII/2022
tanggal 01 Agustus 2022, MNR mengadakan perjanjian dated August 01, 2022, MNR entered into agreement with
dengan PT Komputindo Makmur Sejahtera sehubungan PT Komputindo Makmur Sejahtera regarding the activity
dengan kegiatan mempromosikan merk dagang of promoting the PT Komputindo Makmur Sejahtera
PT Komputindo Makmur kepada para pengguna Aplikasi trademark to users of the MINAR Application, with the
MINAR, dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Interaction (advertising & Minar Stone Up to d. Interaction (advertising & Minar Stone Up to
400.000 Interaction). 400.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 01 Agustus 2023. Hak dan kewajiban serta ended on August 01, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
134
Page 139
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
MNR (lanjutan) MNR (continued)
PT Komputindo Makmur Sejahtera (lanjutan) PT Komputindo Makmur Sejahtera (continued)
Berdasarkan perjanjian No. 027/PKS/MlNAR/Xl/2022 Based on agreement No. 027/PKS/MlNAR/Xl/2022 dated
tanggal 16 November 2022, MNR mengadakan perjanjian November 16, 2022, MNR entered into agreement with
dengan PT Komputindo Makmur Sejahtera sehubungan PT Komputindo Makmur Sejahtera regarding the activity
dengan kegiatan mempromosikan merk dagang of promoting the PT Komputindo Makmur Sejahtera
PT Komputindo Makmur kepada para pengguna Aplikasi trademark to users of the MINAR Application, with the
MINAR, dengan level pekerjaan sebagai berikut: following stages of work as follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Interaction (advertising & Minar Stone Up to d. Interaction (advertising & Minar Stone Up to
400.000 Interaction). 400.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 16 November 2023. Hak dan kewajiban serta ended on November 16, 2023. Other rights, obligations
ketentuan lainnya diatur di dalam perjanjian. and provisions are stipulated in the agreement.
PT Dala Tagar Inovasi PT Dala Tagar Inovasi
Berdasarkan perjanjian No. 005/PKS/MINAR/VIII/2022 Based on agreement No. 005/PKS/MINAR/VIII/2022
tanggal 02 Agustus 2022, MNR mengadakan perjanjian dated August 02, 2022, MNR entered into agreement with
dengan PT Dala Tagar Inovasi sehubungan dengan PT Dala Tagar Inovasi regarding the creation game
kegiatan sponsorship game, dengan level pekerjaan sponsorship activities, with the following stages of work
sebagai berikut: as follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
e. Interaction (advertising & Minar Stone Up to e. Interaction (advertising & Minar Stone Up to
500.000 Interaction). 500.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 02 Agustus 2023. Hak dan kewajiban serta ended on August 02, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
Berdasarkan perjanjian No. 039/PKS/MINAR/XI/2022 Based on agreement No. 039/PKS/MINAR/XI/2022 dated
tanggal 18 November 2022, MNR mengadakan perjanjian November 18, 2022, MNR entered into agreement with
dengan PT Dala Tagar Inovasi sehubungan dengan PT Dala Tagar Inovasi regarding the creation game
kegiatan sponsorship game, dengan level pekerjaan sponsorship activities, with the following stages of work
sebagai berikut: as follows:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Interaction (advertising & Minar Stone Up to d. Interaction (advertising & Minar Stone Up to
450.000 Interaction). 450.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 18 November 2023. Hak dan kewajiban serta ended on November 18, 2023. Other rights, obligations
ketentuan lainnya diatur di dalam perjanjian. and provisions are stipulated in the agreement.
135
Page 140
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
MNR (lanjutan) MNR (continued)
CV Grombsi CV Grombsi
Berdasarkan perjanjian No. 014/PKS/MINAR/VIII/2022 Based on agreement No. 014/PKS/MINAR/VIII/2022
tanggal 08 Agustus 2022, MNR mengadakan perjanjian dated August 08, 2022, MNR entered into agreement with
dengan CV Grombsi sehubungan dengan kegiatan CV Grombsi regarding the activity of promoting the CV
mempromosikan merk dagang CV Grombsi kepada para Grombsi trademark to users of the MINAR Application,
pengguna Aplikasi MINAR, dengan level pekerjaan with the following stages of work as follows:
sebagai berikut:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
e. Interaction (advertising & Minar Stone Up to e. Interaction (advertising & Minar Stone Up to
600.000 Interaction). 600.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 08 Agustus 2023. Hak dan kewajiban serta ended on August 08, 2023. Other rights, obligations and
ketentuan lainnya diatur di dalam perjanjian. provisions are stipulated in the agreement.
Berdasarkan perjanjian No. 067/PKS/MINAR/XI/2022 Based on agreement No. 067/PKS/MINAR/XI/2022 dated
tanggal 25 November 2022, MNR mengadakan perjanjian November 25, 2022, MNR entered into agreement with
dengan CV Grombsi sehubungan dengan kegiatan CV Grombsi regarding the activity of promoting the CV
mempromosikan merk dagang CV Grombsi kepada para Grombsi trademark to users of the MINAR Application,
pengguna Aplikasi MINAR, dengan level pekerjaan with the following stages of work as follows:
sebagai berikut:
a. Creative Production; a. Creative Production;
b. Platform Customization; b. Platform Customization;
c. Platform License; c. Platform License;
d. Minar Sosmed; d. Minar Sosmed;
e. Interaction (advertising & Minar Stone Up to e. Interaction (advertising & Minar Stone Up to
500.000 Interaction). 500.000 Interaction).
Perjanjian ini berlaku selama satu (1) tahun dan berakhir This agreement is valid for one (1) year from and will be
tanggal 25 November 2023. Hak dan kewajiban serta ended on November 25, 2023. Other rights, obligations
ketentuan lainnya diatur di dalam perjanjian. and provisions are stipulated in the agreement.
JPI JPI
Rainbow Payment Rainbow Payment
Berdasarkan perjanjian No. 0172/JPI-VIII/2022 tanggal Based on agreement No. 0172/JPI-VIII/2022 dated
15 Agustus 2022, Jendela Pulsa Indonesia mengadakan Agustus 15, 2022, Jendela Pulsa IndonesiaI entered into
perjanjian kerjasama sehubungan dengan layanan isi a cooperation agreement regarding the service of top up
ulang pulsa dan pembayaran tagihan beserta software, phone credit voucher and billing payments along with
dengan level pekerjaan sebagai berikut: software, with the following stages of work as follows:
a. Availability; a. Availability;
b. Response Time; b. Response Time;
c. Scalability; c. Scalability;
d. Realibility; d. Realibility;
e. Maintenance; e. Maintenance;
f. Responsibility. f. Responsibility.
Perjanjian ini berlaku selama 1 tahun sejak tanggal This agreement is valid for 1 year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
136
Page 141
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PERJANJIAN PENTING (lanjutan) 32. SIGNIFICANT AGREEMENTS (continued)
JPI (lanjutan) JPI (continued)
Madinah Multimedia Madinah Multimedia
Pada 23 Maret 2022, JPI mengadakan perjanjian dengan On March 23, 2022, JPI entered into agreement with
Madinah Multimedia No. 0092/JPI-III/2022 sehubungan Madinah Multimedia No. 0092/JPI-III/2022 regarding to
dengan jasa layanan isi ulang pulsa dan pembayaran the service of phone credit voucher top up and billing
tagihan, dengan ruang lingkup pekerjaan sebagai berikut: payment, which includes as follows:
a. Availability; a. Availability;
b. Response Time; b. Response Time;
c. Scalability; c. Scalability;
d. Realibility; d. Realibility;
e. Maintenance; e. Maintenance;
f. Responsibility. f. Responsibility.
Perjanjian ini berlaku selama 1 tahun sejak tanggal This agreement is valid for 1 year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
PT Sriendo Telekom PT Sriendo Telekom
JPI mengadakan perjanjian dengan PT Sriendo Telekom JPI entered into agreement with PT Sriendo Telekom
sehubungan dengan pinjaman dana hingga total regarding loan funds up to a maximum total loan of
maksimal pinjaman senilai Rp6.000.000 yang akan Rp6,000,000 which will be disbursed according to the
dicairkan sesuai dengan kebutuhan oleh PT Sriendo needs of PT Sriendo Telekom.
Telekom.
Perjanjian ini berlaku selama 1 tahun sejak tanggal This agreement is valid for 1 year from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
HAM HAM
PT Sentral Niaga Anugerah PT Sentral Niaga Anugerah
Pada 29 Agustus 2022, HAM mengadakan perjanjian On August 29, 2022, HAM entered into an agreement
dengan PT Sentral Niaga Anugerah sehubungan dengan with PT Sentral Niaga Anugerah in connection with the
kerjasama “Distribusi dan Pengembangan Aplikasi "Distribution and Product Ordering Application
Pemesanan Produk”. Development" service.
Perjanjian ini berlaku selama 2 tahun sejak tanggal This agreement is valid for 2 years from the date the
perjanjian ditandatangani oleh kedua belah pihak. Hak agreement signed by both parties. Other rights,
dan kewajiban serta ketentuan lainnya diatur di dalam obligations and provisions are stipulated in the
perjanjian. agreement.
137
Page 142
The original consolidated financial statements included
herein are in the Indonesian language.
PT WIR ASIA Tbk PT WIR ASIA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 Juni 2023 Serta untuk Periode Enam Bulan As at June 30, 2023 And For the Six-Month
Yang Berakhir Pada Tanggal Tersebut Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. STANDAR DAN AMENDEMEN STANDAR TELAH 33. STANDARD AND AMENDMENTS TO STANDARDS
DITERBITKAN TAPI BELUM DITERAPKAN ISSUED BUT NOT YET ADOPTED
Standar akuntansi baru, amendemen, penyesuaian New accounting standards, amendments, yearly
tahunan dan interpretasi yang diterbitkan tetapi belum improvements and interpretations issued but not yet
berlaku efektif untuk tahun buku yang dimulai 1 Januari effective for the financial year beginning January 1, 2023
2023 yang mungkin berdampak terhadap laporan that may have certain impact on the financial statements
keuangan dan belum diterapkan oleh Grup adalah and have not been early adopted by the Group are as
sebagai berikut: follows:
Mulai efektif pada atau setelah tanggal 1 Januari 2024 Effective beginning on or after January 1, 2024
• Amendemen PSAK 1, “Penyajian Laporan • Amendment of PSAK 1, “Presentation of Financial
Keuangan”: Liabilitas Jangka Panjang dengan Statements”: Non-current Liabilities with Covenants
Kovenan
Dalam amendemen ini liabilitas jangka panjang In this amendment, long-term liabilities with
dengan kovenan disajikan sebagai liabilitas jangka covenants are presented as current or non-current
pendek atau panjang bergantung pada ada atau liabilities depending on whether or not there is a
tidaknya hak untuk menunda penyelesaian liabilitas. right to defer settlement of the liability. Covenants in
Kovenan dalam hal ini dibagi menjadi kovenan yang this case are divided into covenants that affect and
memengaruhi dan tidak memengaruhi hak untuk do not affect the right to defer settlement of liabilities
menunda penyelesaian liabilitas setidaknya 12 bulan for at least 12 months after the reporting period.
setelah periode pelaporan.
• Amendemen PSAK 73, “Sewa”: Liabilitas Sewa • Amendment of PSAK 73, “Lease”: Lease Liability in
dalam Jual dan Sewa Balik a Sale and Leaseback
Amendemen ini memberikan penegasan atas This amendment provides clarification of the
pengukuran selanjutnya untuk aset hak-guna dan subsequent measurement of right-of-use assets and
liabilitas sewa dari transaksi jual dan sewa-balik. lease liabilities from sale and leaseback
Penjual-penyewa (seller-lessee) mengukur liabilitas transactions. The seller-lessee measures the lease
sewa dengan suatu cara sehingga tidak akan liability in such a manner that it does not recognize
mengakui jumlah keuntungan atau kerugian yang any amount of the gain or loss that relates to the
terkait dengan hak guna atas aset yang masih right of use retained.
dipertahankannya.
Mulai efektif pada atau setelah tanggal 1 Januari 2025 Effective beginning on or after January 1, 2025
• PSAK 74, “Kontrak Asuransi” • PSAK 74, “Insurance Contracts”
PSAK 74 mengatur relaksasi beberapa ketentuan PSAK 74 regulates the relaxation of several
antara lain berupa penambahan pengecualian ruang provisions, including the addition of scope
lingkup, penyesuaian penyajian laporan keuangan, exceptions, adjustments to the presentation of
penerapan opsi mitigasi risiko dan beberapa financial statements, application of risk mitigation
modifikasi pada ketentuan transisi. PSAK 74 juga options and some modifications to transitional
mensyaratkan pemisahan yang jelas antara provisions. PSAK 74 also requires a clear
pendapatan yang dihasilkan dari bisnis asuransi separation between income generated from the
dengan yang berasal dari kegiatan investasi. insurance business and from investment activities.
• Amendemen PSAK 74, “Kontrak Asuransi” • Amendment of PSAK 74, “Insurance Contracts”
Sampai dengan tanggal pengesahan laporan keuangan As at the authorization date of the consolidated financial
konsolidasian Grup masih mengevaluasi dampak dari statements the Group is still evaluating the effects of
penerapan standar, amendemen, penyesuaian tahunan adopting these standards, amendments, yearly
dan interpretasi tersebut terhadap laporan keuangan improvements and interpretations to the consolidated
konsolidasian. financial statements.
138
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