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20240722_RMKE_Tanggapan atas Permintaan Penjelasan Bursa_31686486_lamp5.pdf
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Nomor : 34/CS/RMKE/07/2024 Jakarta, 22 Juli 2024
Lampiran :4
Kepada Yth.
Ibu Vera Florida
Kepala Divisi Penilaian Perusahaan 1
PT Bursa Efek Indonesia
Gedung Bursa Efek Indonesia, Tower 1 Lantai 6
Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190, Indonesia
Perihal : Tanggapan atas Permintaan Penjelasan Bursa/ Responses to IDX’s Request for
Explanation
Dengan hormat,
Merujuk pada surat PT Bursa Efek Indonesia Nomor S-07447/BEI.PP1/07-2024 yang kami
terima pada tanggal 18 Juli 2024 melalui IDXNET perihal Permintaaan Penjelasan Bursa.
Dengan ini kami untuk dan atas nama PT. RMK Energy Tbk (“Perseroan”) menyampaikan
penjelasan sebagai berikut:
Referring to the letter from the PT Bursa Efek Indonesia Number S-07447/BEI.PP1/07-2024
that we received on July 18, 2024 through IDXNET regarding Requests for Explanation. We
hereby for and on behalf of PT. RMK Energy Tbk (the “Company”) provides the following
explanation:
Nama Emiten / Issuer Name : PT RMK Energy Tbk
Bidang Usaha / Scope of Business : Bergerak dalam bidang aktivitas penunjang
pertambangan & penggalian lainnya, pelayanan
kepelabuhan sungai & danau dan perusahaan holding.
/Mining service & other excavation, river & lake port
services and holding companies.
Telepon / Phone : +62 21 582 2555
Faksimili / Fax : +62 21 582 7555
Email : corsec@rmkenergy.com
1. Merujuk pada CALK 1 Umum, diketahui bahwa Perseroan memiliki anak yang bergerak
di bidang usaha pertambangan batu bara yang masih beroperasi, yang diakusisi tahun
2021 yaitu PT Truba Bara Banyu Enim (TBBE). Agar dijelaskan:
a. Nilai pendapatan TBBE per 31 Maret 2024, 31 Maret 2023, dan 31 Desember 2023.
b. Porsi pendapatan TBBE yang dijual/didistribusikan oleh Perseroan per 31 Maret 2024,
31 Maret 2023, dan 31 Desember 2023.
c. Porsi pendapatan Perseroan yang berasal dari penjualan batu bara hasil produksi
TBBE per 31 Maret 2024, 31 Maret 2023, dan 31 Desember 2023.
d. Persentase margin yang diperoleh TBBE dan margin yang diperoleh oleh
Perseroan untuk penjualan batu bara hasil produksi TBBE.
e. Apakah terdapat dokumen transfer pricing atas transaksi antara TBBE dan Perseroan?
Lampirkan jika ada.
Referring to CALK 1 General, it is known that the Company has a subsidiary engaged in
the coal mining business which is still operating, which was acquired in 2021, namely PT
Truba Bara Banyu Enim (TBBE). To explain:
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a. TBBE revenue value as of March 31, 2024, March 31, 2023, and December 31, 2023.
b. Portion of TBBE revenue sold/distributed by the Company as of March 31, 2024, March
31, 2023, and December 31, 2023.
c. The portion of the Company's revenue originating from sales of coal produced by TBBE
as of March 31 2024, March 31 2023 and December 31 2023.
d. Percentage of margin obtained by TBBE and margin obtained by the Company for
sales of coal produced by TBBE.
e. Are there transfer pricing documents for transactions between TBBE and the
Company? Attach if applicable.
Penjelasan Perseroan / The Company’s Explanation:
a. Rincian nilai pendapatan TBBE adalah sebagai berikut:
Keterangan 31 Maret 2024 31 Maret 2023 31 Desember 2023
(Rp) (Rp) (Rp)
Penjualan 8.341.138.856 162.175.034.692 409.713.715.606
Batubara
b. Pendapatan TBBE dijual/ didistribusikan kepada pihak berelasi yaitu PT Royaltama
Multi Komoditi Nusantara (Entitas anak Perseroan) dengan rincian sebanyak 100%,
63,69%, dan 76,96% dari total pendapatan TBBE pada 31 Maret 2024, 31 Maret 2023,
dan 31 Desember 2023. Sedangkan selebihnya merupakan pendapatan TBBE dari
pihak ketiga.
c. Porsi pendapatan Batubara Perseroan yang berasal dari penjualan batu bara hasil
produksi TBBE sebanyak 28,77%, 27,98%, 25,31% pada 31 Maret 2024, 31 Maret
2023 dan 31 Desember 2023.
d. Persentase margin yang diperoleh PT Royaltama Multi Komoditi Nusantara (Entitas
anak Perseroan) yaitu sebesar 29,40%, 22,97%, 24,41% pada 31 Maret 2024, 31
Maret 2023 dan 31 Desember 2023.
e. Terlampir (Lampiran 1) TP-doc PT Royaltama Multi Komoditi Nusantara (RMKN)
dimana RMKN merupakan customer dari TBBE.
a. The details of TBBE's income value are as follows:
Information March 31, 2024 March 31, 2023 December 31, 2023
(IDR) (IDR) (IDR)
Coal Sales 8.341.138.856 162.175.034.692 409.713.715.606
b. TBBE income is sold/distributed to related parties, namely PT Royaltama Multi
Komoditi Nusantara (a subsidiary of the Company) with details of 100%, 63.69% and
76.96% of TBBE's total income on March 31 2024, March 31 2023 and 31 December
2023. Meanwhile, the remainder is TBBE's income from third parties.
c. The portion of the Company's coal revenue originating from sales of coal produced by
TBBE was 28.77%, 27.98%, 25.31% on March 31 2024, March 31 2023 and December
31 2023.
d. The margin percentage obtained by PT Royaltama Multi Komoditi Nusantara (a
subsidiary of the Company) is 29.40%, 22.97%, 24.41% on 31 March 2024, 31 March
2023 and 31 December 2023.
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e. Attached (Appendix 1) is the TP-doc of PT Royaltama Multi Komoditi Nusantara
(RMKN) where RMKN is a customer of TBBE.
2. Pendapatan Perseroan untuk periode yang berakhir pada tanggal 31 Maret 2024 adalah
sebesar Rp585.855.230.310 menurun sebesar Rp176.009.508.678 atau -23%
dibandingkan dengan periode yang berakhir 31 Maret 2023 sebesar Rp761.864.738.988
yang disebabkan oleh penurunan penjualan Batubara sebesar Rp87.410.495.454 dan
penurunan penjualan jasa sebesar Rp88.599.013.224. Penurunan yang sama juga terjadi
di tahun 2023 yang pendapatannya menurun -6,60% dari tahun 2022. Agar dijelaskan:
a. Analisa manajemen terhadap penyebab penurunan batu bara.
b. Analisa manajemen terkait seberapa besar dampak meningkatnya perhatian
masyarakat mengenai isu lingkungan, terhadap penurunan pendapatan Perseroan.
c. Strategi peningkatan pendapatan ke depannya.
The Company's revenue for the period ending March 31, 2024 was Rp. 585,855,230,310,
a decrease of Rp. 176,009,508,678 or -23% compared to the period ended March 31,
2023, amounting to Rp. Coal amounted to Rp. 87,410,495,454 and a decrease in sales of
services amounted to Rp. 88,599,013,224. The same decline will also occur in 2023,
where revenue will decrease -6.60% from 2022. To explain:
a. Management analysis of the causes of coal decline.
b. Management analysis regarding how big the impact of increasing public attention
regarding environmental issues is on the decline in the Company's income.
c. Strategy for increasing future income.
Penjelasan Perseroan / The Company’s Explanation:
a. Penurunan penjualan Batubara terutama disebabkan oleh normalisasi harga Batubara
yang menyebabkan rata-rata harga di Q1 2024 lebih rendah di banding Q1 2023.
b. Perhatian masyarakat mengenai isu lingkungan terutama untuk kawasan Asia
memang telah meningkat, akan tetapi sampai saat ini untuk kawasan Asia masih
sangat tergantung dengan Batubara sebagai sumber energi utama, dan Perseroan
berkeyakinan bahwa untuk beberapa tahun kedepan Batubara masih akan tetap
sebagai sumber energi utama. Pada saat ini peningkatan perhatian masyarakat belum
berdampak pada penurunan pendapatan Perseroan.
c. Strategi peningkatan pendapatan kedepannya adalah sebagai berikut :
- Melanjutkan penyelesaian proyek hauling road untuk membuka akses tambang
potensial di Sumatera Selatan.
- Menjalin Kerjasama dan kolaborasi dengan tambang-tambang potensial di
Sumatera Selatan.
- Meningkatkan penerapan GCG yang lebih baik khususnya dalam hal kepatuhan
administrative terhadap regulator.
a. The decline in coal sales was mainly due to the normalization of coal prices which
caused the average price in Q1 2024 to be lower than Q1 2023.
b. Public attention regarding environmental issues, especially in the Asian region, has
indeed increased, but up to now the Asian region is still very dependent on coal as the
main energy source, and the Company believes that for the next few years coal will
still remain the main energy source. At this time, the increase in public attention has
not had an impact on reducing the Company's income.
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c. The strategy for increasing income in the future is as follows:
- Continuing the completion of the hauling road project to open access to potential
mines in South Sumatra.
- Establishing cooperation and collaboration with potential mines in South
Sumatra.
- Improve better implementation of GCG, especially in terms of administrative
compliance with regulators.
3. Menurut pengawasan Bursa, terdapat berita tanggal 5 Oktober 2023 mengenai gugatan
perdata maupun pidana Direktorat Jenderal Penegakan Hukum Kementerian
Lingkungan Hidup dan Kehutanan (KLHK) kepada Perseroan atas kerusakan
lingkungan yang ditimbulkan dari aktivitas Perseroan. Merujuk tanggapan tanggal 11
Oktober 2023, Perseroan menyebutkan bahwa Perseroan tidak mengetahui akan
adanya gugatan perdata hingga pidana yang dipersiapkan untuk Perseroan.
Sebelumnya Perseroan telah menerima keputusan penerapan sanksi administratif dari
KLHK, berupa 17 rekomendasi yang perlu dilaksanakan Perseroan. Agar dijelaskan:
a. Rincian pelanggaran Perseroan yang dikenakan sanksi.
b. Apakah Perseroan telah memenuhi seluruh rekomendasi tersebut?
c. Selain sanksi yang disebutkan di atas, apakah terdapat sanksi lain yang pernah
diterima dari KLHK? Jelaskan.
d. Hingga tanggal tanggapan, apakah terdapat gugatan hukum dari KLHK?
According to Stock Exchange monitoring, there was news on October 5 2023
regarding a civil and criminal lawsuit from the Directorate General of Law Enforcement
of the Ministry of Environment and Forestry (KLHK) against the Company for
environmental damage resulting from the Company's activities. Referring to the
response dated October 11 2023, the Company stated that the Company was not
aware of any civil or criminal lawsuits being prepared against the Company. Previously
the Company had received a decision to apply administrative sanctions from the
Ministry of Environment and Forestry, in the form of 17 recommendations that the
Company needed to implement. To explain:
a. Details of the Company's violations subject to sanctions.
b. Has the Company fulfilled all of these recommendations?
c. Apart from the sanctions mentioned above, have there been any other sanctions that
have been received from the Ministry of Environment and Forestry? Explain.
d. Until the response date, has there been a legal challenge from the Ministry of
Environment and Forestry?
Penjelasan Perseroan / The Company’s Explanation:
a. Terlampir (Lampiran 2) rincian pelanggaran dan tindakan yang telah dilakukan
Perseroan.
b. Perseroan telah memenuhi seluruh rekomendasi tersebut pada Lampiran 2.
c. Tidak terdapat sanksi lain yang pernah diterima dari KLHK.
d. Sampai dengan tanggal tanggapan tidak terdapat gugatan hukum dari KLHK.
a. Attached (Attachment 2) are details of the violations and actions that have been carried
out by the Company.
b. The Company has fulfilled all the recommendations in Appendix 2.
c. No other sanctions have been received from the Ministry of Environment and Forestry.
d. As of the date of the response there were no legal challenges from the Ministry of
Environment and Forestry.
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4. Menurut pengawasan Bursa, terdapat berita tanggal 31 Agustus 2023 mengenai dugaan
aktivitas ilegal Perseroan dan anak usaha di wilayah operasional. Merujuk tanggapan
tanggal 31 Agustus 2023, diketahui bahwa pembelian tanah seluas sekitar 2.400 m2
dilakukan dengan itikad baik dan telah dijamin oleh kepala desa keabsahannya.
Namun sertifikat tanah tersebut masih belum diterbitkan sehingga Perseroan tidak
dapat melakukan pengecekan ke Badan Pertahanan Nasional (BPN). Perseroan tidak
mengetahui bahwa jalan tersebut adalah aset milik pemerintah daerah. Proses hukum
berjalan dan telah terdapat penetapan tersangka oknum yang terlibat. Perseroan juga
menyatakan akan patuh, kooperatif dan bertanggung jawab. Perseroan telah menitipkan
dana untuk mengganti kerugian negara, kepada kejaksaan. Luasan lahan sengketa
sekitar 1% dari area produktif dan tidak ada aktivitas operasional di atas lahan sengketa
sehingga operasional berjalan seperti biasanya. Menurut manajemen tidak ada dampak
signifikan terhadap kegiatan operasional. Agar dijelaskan:
a. Status perkara tersebut saat ini.
b. Apakah terdapat isu sengketa lahan lainnya? Jelaskan.
According to the Exchange's supervision, there was news on August 31 2023
regarding alleged illegal activities of the Company and its subsidiaries in the
operational area. Referring to the response dated August 31 2023, it is known that the
purchase of land covering an area of around 2,400 m2 was carried out in good faith
and had been guaranteed by the village head of its validity. However, the land
certificate has not yet been issued so the Company cannot check with the National
Defense Agency (BPN). The company did not know that the road was an asset
belonging to the regional government. The legal process is ongoing and a suspect has
been identified as the person involved. The company also stated that it would be
obedient, cooperative and responsible. The company has entrusted funds to
compensate state losses to the prosecutor's office. The disputed land area is around
1% of the productive area and there is no activity operations on disputed land so that
operations run as usual. According to management there is no significant impact on
operational activities. To explain:
a. Current status of the case.
b. Are there other land dispute issues? Explain.
Penjelasan Perseroan / The Company’s Explanation:
a. Status perkara tersebut sudah selesai dan memperoleh kekuatan hukum yang tetap
/inkracht.
b. Saat ini tidak terdapat isu sengketa lahan lainnya.
a. The status of the case has been completed and has permanent legal force / inkracht.
b. Currently there are no other land dispute issues.
5. Dengan mempertimbangkan semakin relevan dan pentingnya isu environmental,
social, and governance (ESG) dalam pertimbangan keputusan ekonomi dan keuangan,
agar dijelaskan:
a. Strategi Perseroan ke depannya untuk mempertahankan kelangsungan bisnis ke
depannya.
b. Apakah Perseroan memiliki rencana untuk mengembangkan bisnis baru? Jelaskan.
Taking into account the increasing relevance and importance of environmental, social
and governance (ESG) issues in considering economic and financial decisions, please
explain:
a. The Company's strategy for the future is to maintain business continuity in the future.
b. Does the Company have plans to develop new business? Explain.
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Penjelasan Perseroan / The Company’s Explanation:
a. Beberapa strategi Perseroan untuk mempertahankan bisnisnya kedepan antara lain
dengan: Perseroan mengimplementasikan teknologi baru pada seluruh lini
operasionalnya sebagai upaya pengendalian pencemaran lingkungan akibat debu
Batubara, Perseroan melakukan optimalisasi penyerapan tenaga kerja lokal. Hal ini
juga merupakan upaya untuk menciptakan hubungan yang harmonis antar Perseroan
dan Masyarakat selaku bagian dari pemangku kepentingan, Perseroan menerapkan
prinsip-prinsip GCG secara menyeluruh, sehingga Perseroan dapat meraih
pertumbuhan usaha yang didasarkan pada penyediaan layanan yang kuat bagi
pelanggan. Perseroan menjalankan prinsip GCG secara inklusif dan bertanggung
jawab dalam hal menjaga kualitas, dan sebagai wujud pemenuhan kepada pemangku
kepentingan. Dalam praktiknya, Perseroan meyakini dan menghadirkan timbal balik
yang positif dengan tujuan untuk membangun hubungan yang harmonis dan dinamis
antar Perseroan dan pemangku kepentingan. Penerapan GCG yang baik akan
menghasilkan dampak baik untuk keberlangsungan bagi pertumbuhan bisnis
Perseroan dalam jangka Panjang.
b. Sampai saat ini Perseroan belum memiliki rencana untuk mengembangkan bisnis
baru.
a. Some of the Company's strategies to maintain its business in the future include: The
Company implements new technology in all its operational lines as an effort to control
environmental pollution due to coal dust, the Company optimizes the absorption of
local workers. This is also an effort to create a harmonious relationship between the
Company and the community as part of the stakeholders. The Company applies GCG
principles as a whole, so that the Company can achieve business growth based on
providing strong services to customers. The Company implements GCG principles
inclusively and responsibly in terms of maintaining quality, and as a form of compliance
with stakeholders. In practice, the Company believes in and provides positive
reciprocity with the aim of building harmonious and dynamic relationships between the
Company and its stakeholders. Implementing good GCG will have a positive impact
on the sustainability of the Company's business growth in the long term.
b. Until now the Company has no plans to develop new business.
6. Merujuk pada berita oleh CNBC Indonesia tanggal 19 April 2024 berjudul “Laba
RMK Energy (RMKE) Turun 20,38% ke Rp308,9 M, Ini Penyebabnya”, setelah terdapat
keterangan sebagai berikut:
Direktur Utama PT RMK Energy Tbk, Vincent Saputra mengungkapkan, penurunan
laba bersih tersebut karena hingga akhir tahun 2023, RMKE berhasil membukukan
pendapatan usaha sebesar Rp2,6 triliun atau sedikit turun sebesar 6,6% YoY, namun
pendapatan tersebut telah mencapai target yang telah disesuaikan Perseroan sebesar
100%.
"Pada pertengahan November tahun 2023, Perseroan telah kembali beroperasi normal
usai menyelesaikan pemenuhan sanksi administrasi kepada regulator," ujarnya dalam
konferensi pers di kantornya, Kamis (18/4).
Agar dijelaskan:
a. Rincian mengenai sanksi administratif yang dimaksud.
b. Penyebab dari sanksi administratif.
c. Dampak dari sanksi administratif.
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d. Strategi pencegahan diberikannya sanksi administratif ke depannya.
Referring to the news by CNBC Indonesia dated April 19 2024 entitled "RMK Energy
(RMKE) Profit Drops 20.38% to IDR 308.9 B, This is the Cause", after the following
statement:
President Director of PT RMK Energy Tbk, Vincent Saputra, revealed that the decrease
in net profit was because by the end of 2023, RMKE had managed to record operating
income of IDR 2.6 trillion or a slight decrease of 6.6% YoY, but this income had reached
the adjusted target. Company by 100%.
"In mid-November 2023, the Company will return to normal operations after completing
administrative sanctions to the regulator," he said in a press conference at his office,
Thursday (18/4).
To explain:
a. Details regarding the administrative sanctions in question.
b. Causes of administrative sanctions.
c. Impact of administrative sanctions.
d. The prevention strategy is to provide administrative sanctions in the future.
Penjelasan Perseroan / The Company’s Explanation:
a. Sanksi administrative dimaksud sesuai dengan jawaban no 3a.
b. Adanya pelanggaran dan/atau ketidaktaatan terhadap peraturan perundang-
undangan di bidang perlindungan dan pengelolaan lingkungan hidup.
c. Diberhentikannya operasional Perseroan selama 2 bulan.
d. Meningkatkan penerapan GCG yang lebih baik khususnya dalam hal kepatuhan
administrative terhadap regulator.
a. The administrative sanctions referred to are in accordance with answer number 3a.
b. There are violations and/or non-compliance with laws and regulations in the field of
environmental protection and management.
c. The Company's operations were suspended for 2 months.
d. Improving better implementation of GCG, especially in terms of administrative
compliance with regulators.
7. Merujuk pada CALK 7 Piutang Usaha, diketahui bahwa porsi tingkat kerugian
ekspektasian untuk piutang usaha dengan umur di atas 90 hari ditingkatkan pada tahun
2023 dari 2,77% pada tahun 2022 menjadi kisaran 13% tahun 2023 dan 2024. Agar
dijelaskan latar belakang pertimbangan peningkatan ini.
Referring to CALK 7 Trade Receivables, it is known that the portion of the expected loss
rate for trade receivables with a maturity of over 90 days will be increased in 2023 from
2.77% in 2022 to around 13% in 2023 and 2024. Please explain the background to the
considerations this increase.
Penjelasan Perseroan / The Company’s Explanation:
Secara umum, Perseroan memiliki kebijakan bahwa semakin lama umur piutang usaha
yang belum tertagih, maka risiko tingkat kerugian ekspektasian diasumsikan juga akan
meningkat. Perseroan mempertimbangkan kebijakan persentase estimasi yang lebih
konservatif di tahun 2023 dan 2024. Asumsi persentase ECL akan terus disesuaikan
secara berkala berdasarkan hasil evaluasi Perseroan terhadap riwayat kinerja penagihan
dan estimasi di masa mendatang. Sampai dengan Juli 2024, sebesar 95,5% dari total
piutang usaha yang tercatat pada 31 Desember 2023 telah tertagih.
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In general, the Company has a policy that the longer the age of uncollectible trade
receivables, the risk of expected loss levels is assumed to increase. The Company is
considering a more conservative estimation percentage policy in 2023 and 2024. The ECL
percentage assumption will continue to be adjusted periodically based on the results of
the Company's evaluation of historical collection performance and future estimates. As of
July 2024, 95.5% of the total trade receivables recorded on December 31, 2023 have been
collected.
8. Merujuk pada CALK 8 Piutang lain-lain, diketahui bahwa piutang lain-lain sebesar Rp375
miliar per 31 Maret 2024 terutama timbul dari biaya yang dibayarkan terlebih dahulu
antar pihak berelasi. Akun-akun tersebut didenominasi dalam Rupiah, tidak dikenakan
bunga dan akan diselesaikan dalam jangka waktu satu tahun. Merujuk pada CALK 30
Sifat Hubungan dan Transaksi Pihak Berelasi, berikut merupakan rincian piutang lain-lain
pihak berelasi:
Diketahui bahwa PT Rantaimulia Kencana merupakan perusahaan yang dimiliki oleh
pemegang saham pengendali yang sama.
Agar dijelaskan:
a. Rincian transaksi yang dibiayai terlebih dahulu oleh Perseroan untuk masing-masing
pihak berelasi tersebut dengan mengisi tabel berikut:
Jumlah Jumlah Tingkat Bunga,
Nama Pihak Jumlah Pinjaman Pinjaman Latar atau manfaat lain Tanggal
No. (per transaksi) Tanggal Pinjaman yang yang Belakang yang diperoleh Perkiraan
Pinjaman Awal Telah Belum Pemberian Perseroan dengan Pelunasan
Dilunasi dilunasi Pinjaman memberikan
pinjaman
Total
b. Pemenuhan ketentuan POJK 42 Transaksi Afiliasi dan Transaksi Benturan
Kepentingan atas transaksi-transaksi tersebut di atas.
c. Dengan mempertimbangkan bahwa Perseroan merupakan perusahaan publik yang
juga dimiliki oleh masyarakat, agar dijelaskan bagaimana bentuk
pertanggungjawaban Perseroan atas pemberian resource Perseroan untuk pihak
berelasi.
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Referring to CALK 8 Other receivables, it is known that other receivables amounting to
IDR 375 billion as of March 31 2024 mainly arise from fees paid in advance between
related parties. These accounts are denominated in Rupiah, do not bear interest and will
be settled within one year. Referring to CALK 30 Nature of Related Party Relationships
and Transactions, the following are details of other receivables from related parties:
It is known that PT Rantaimulia Kencana is a company owned by the same controlling
shareholder.
To explain:
a. Details of transactions financed in advance by the Company for each related party by
filling in the following table:
Repaid Unrepai Interest Rate, or
Party Name Initial Loan Loan d Loan Background to other benefits Estimated
No. (per Loan Date Amount Amount Amount Providing Loans obtained by the Repayment
transaction) Company by Date
providing loans
Total
b. Fulfillment of the provisions of POJK 42 Affiliate Transactions and Conflict of Interest
Transactions for the transactions mentioned above.
c. Taking into account that the Company is a public company which is also owned by
the public, it is important to explain the form of the Company's responsibility for
providing Company resources to related parties.
Penjelasan Perseroan / The Company’s Explanation:
a. Table rincian transaksi terlampir pada lampiran 4
b. Manajemen Perseroan berkeyakinan bahwa transaksi pemberian piutang lain – lain
telah sesuai dengan POJK No. 42/POJK.04/2022 terkait “Transaksi Afiliasi dan
Transaksi Benturan Kepentingan”. Dimana piutang lain-lain tersebut merupakan
transaksi berulang yang sudah ada sebelum Perseroan melakukan penawaran umum
saham. Seluruh transaksi afiliasi telah dicatat dan diungkap dalam laporan keuangan
pada tanggal periode pelaporan, serta tidak terdapat transaksi pemberian piutang lain-
lain yang dapat berpotensi terganggunya kelangsungan usaha Perseroan.
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c. Perseroan memperoleh manfaat baik secara langsung maupun tidak langsung atas
pemberian piutang lain lain tersebut,antara lain karena dapet menunjang kegiatan
bisnis Perseroan dan anak usaha, seperti beberapa investasi yang dilakukan
Perusahaan afiliasi dilakukan untuk mendukung logistik penjualan batubara yang
dilakukan entitas anak Perseroan
a. Detail table in Attachment 4
b. The Company's management believes that the transactions for granting other
receivables are in accordance with POJK No. 42/POJK.04/2022 regarding "Affiliate
Transactions and Conflict of Interest Transactions". Where other receivables are
recurring transactions that existed before the Company conducted a public offering of
shares. All affiliated transactions have been recorded and disclosed in the financial
statements on the date of the reporting period, and there are no other receivables
transactions that could potentially disrupt the continuity of the Company's business.
c. The Company obtains benefits both directly and indirectly from the provision of other
receivables, among other things because it can support the business activities of the
Company and its subsidiaries, such as several investments made by affiliated
companies to support the logistics of coal sales carried out by the Company's
subsidiaries.
9. Merujuk pada CALK 19 Perpajakan, diketahui bahwa Perseroan membukukan utang
pajak pasal 25 dan 29:
Agar dijelaskan:
a. Latar belakang terjadinya utang pajak. Apakah terdapat kurang bayar?
b. Strategi pelunasan utang pajak penghasilan badan.
c. Konsekuensi kurang bayar.
Referring to CALK 19 Taxation, it is known that the Company recorded tax debts for articles 25
and 29:
To explain:
a. Background to the occurrence of tax debt. Is there an underpayment?
b. Corporate income tax debt repayment strategy.
c. Consequences of underpayment.
Page 11
Penjelasan Perseroan / The Company’s Explanation:
a. PPH pasal 25 adalah jumlah terutang cicilan pajak untuk bulan periode pelaporan.
Pasal 29 merupakan utang pajak tahunan yang akan jatuh tempo pada 30 April,
sehingga pada periode pelaporan masi berupa utang pajak. Utang pajak lain-lain
meruapakan utang pajak untuk entitas yang dimiliki secara tidak langsung dan
beroperasi di luar negri.
b. Semua utang pajak telah dilunasi sebelum jatuh tempo untuk menghindari denda
keterlambatan pembayaran
c. Konsekuensi kurang bayar adalah denda sebesar 2% per bulan.
a. PPH article 25 is the amount of tax installments payable for the month of the reporting
period. Article 29 is an annual tax debt which will mature on April 30, so that in the
reporting period it will still be a tax debt. Other tax payables represent tax payables for
entities that are indirectly owned and operate overseas.
b. All tax debts have been paid before the due date to avoid late payment penalties
c. The consequence of underpayment is a fine of 2% per month.
10. Merujuk pada CALK 20 Beban Yang Masih Harus Dibayar, terdapat beban akrual sebagai
berikut:
Agar dijelaskan:
a. Rincian jasa pertambangan, termasuk rincian per pihak dan keterangan afiliasinya.
b. Latar belakang peningkatan beban akrual lain-lain. Sertakan rincian beban lain-lain
tersebut.
c. Nature dari biaya akrual jasa profesional. Sertakan rincian per pihak dan keterangan
afiliasinya.
Referring to CALK 20 Accrued Expenses, there are accrued expenses as follows:
To explain:
a. Details of mining services, including details of each party and description of their
affiliation.
b. Background to the increase in other accrued expenses. Include details of these other
expenses.
c. Nature of accrued costs of professional services. Include details of each party and a
description of their affiliation.
Page 12
Penjelasan Perseroan / The Company’s Explanation:
a. Rincian jasa pertambangan :
Jenis Jasa Pihak Keterangan 31 Maret 2024 31 Desember 31 Desember
Afiliasi 2023 2022
Nilai (Juta Rp) Nilai (Juta Rp) Nilai (Juta Rp)
Overburden PT Royaltama Afiliasi
Removal Mulia
Kontraktorindo Tbk - 7,617 24.902
Coal PT Royaltama Afiliasi
Getting Mulia
Kontraktorindo Tbk - 1,788 -
Coal PT Royaltama Afiliasi
Hauling Mulia
Kontraktorindo Tbk - 599 -
Coal PT Kereta Api Pihak
Transport Indonesia ketiga 4.439 4.958
(Persero) 2.144
Sewa alat Pihak ketiga Pihak
berat ketiga 165 921 -
Total 2.527 15.364 29.861
b. Latar belakang peningkatan beban disebabkan karena adanya reklasifikasi beban sewa
alatberat yang diakui sebagai beban akrual lainnya pada periode 31 Maret 2024, berikut
rincian beban jasa lainnya :
Rincian 31 Maret 2024 31 Desember 31 Desember
2023 2022
Nilai (Juta Rp) Nilai (Juta Rp) Nilai (Juta Rp)
Sewa alat
berat 1,004 25 25
Lain-lain 32 70 32
Total 1,036 95 57
c. Jasa profesional pada beban akrual adalah beban jasa profesional terkait notaris,
aktuaria dan audit yang masih harus dibayar dan belum diterima tagihannya, berikut
rincian jasa professional :
Jenis Jasa Pihak Keterangan 31 Maret 31 31
Afiliasi 2024 Desember Desember
Nilai (Juta 2023 2022
Rp) Nilai (Juta Nilai (Juta
Rp) Rp)
Beberapa Pihak
Kantor Ketiga
Akuntan
Jasa Audit Publik 745 365 245
Jasa KKA Riana Pihak
Aktuaria dan Rekan Ketiga 6 6 -
Beban Bank Pihak
provisi dan Mandiri, Ketiga
bunga bank BNI, BCA 508 458 418
Page 13
Biaya iuran Bursa Efek, Pihak
tahunan OJK Ketiga
regulator 85 85 350
Christina Pihak
Jasa Dwi Utami, Ketiga
Notaris dll 7 7 7
Total 1,352 921 1,020
a. Detail of mining services :
Services Parties Detail of 31 March 2024 31 December 31 December
affiliation 2023 2022
Amount Amount (Million Amount
(Million Rp) Rp) (Million Rp)
Overburden PT Royaltama Affiliated
Removal Mulia
Kontraktorindo Tbk - 7,617 24.902
Coal PT Royaltama Affiliated
Getting Mulia
Kontraktorindo Tbk - 1,788 -
Coal PT Royaltama Affiliated
Hauling Mulia
Kontraktorindo Tbk - 599 -
Coal PT Kereta Api Third
Transport Indonesia Party 4.439 4.958
(Persero) 2.144
Heavy Third parties Third
equipment Party 921 -
rental 165
Total 2.527 15.364 29.861
Page 14
b. The background to the increase in expenses was due to the reclassification of heavy
equipment rental expenses which were recognized as other accrued expenses in the
period 31 March 2024, here are the details of other service expenses:
Detail 31 March 2024 31 December 31 December
2023 2022
Amount Amount (Million Amount
(Million Rp) Rp) (Million Rp)
Heavy
equipment rent 1,004 25 25
Others 32 70 32
Total 1,036 95 57
c. Professional services in accrued expenses are expenses for professional services related
to notaries, actuaries and audits that still have to be paid and bills have not yet been
received, here are the details of professional services :
Services Parties Detail of 31 March 31 31
affiliation 2024 December December
2023 2022
Amount Amount Amount
(Million Rp) (Million Rp) (Million Rp)
Beberapa Pihak
Kantor Ketiga
Audit Akuntan
Services Publik 745 365 245
KKA Riana Pihak
Actuary dan Rekan Ketiga 6 6 -
Provision Bank Pihak
and interest Mandiri, Ketiga
expenses BNI, BCA 508 458 418
Regulator Bursa Efek, Pihak
Annual fee OJK Ketiga 85 85 350
Christina Pihak
Dwi Utami, Ketiga
Notarial etc 7 7 7
Total 1,352 921 1,020
11. Merujuk pada CALK 24 Tambahan Modal Disetor, diketahui bahwa nilai selisih nilai
transaksi restrukturisasi entitas sepengendali (SNTRES) tidak berubah selama tiga
tahun terakhir yaitu sebesar Rp2,6 miliar. Agar dijelaskan apakah tidak terdapat
pelepasan aset, liabilitas, saham, atau instrumen kepemilikan lain yang mendasari
terjadinya SNTRES?
Referring to CALK 24 Additional Paid-in Capital, it is known that the difference in the value
of restructuring transactions between entities under common control (SNTRES) has not
changed over the last three years, namely IDR 2.6 billion. To explain whether there is no
disposal of assets, liabilities, shares or other ownership instruments that underlies the
occurrence of SNTRES?
Page 15
Penjelasan Perseroan / The Company’s Explanation:
SNTRES tidak berubah dalam 3 periode pelaporan terakhir karena tidak ada perubahan
pengendalian dan/atau perubahan kepemilikan atas entitas anak yang mendasari
terjadinya SNTRES.
SNTRES has not changed in the last 3 reporting periods because there has been no
change in control and/or change in ownership of the subsidiary that underlies the
SNTRES.
12. Merujuk CALK 26 Beban Pokok Pendapatan, diketahui bahwa berikut merupakan
pemasok >10%:
Agar dijelaskan ketentuan kontrak untuk masing-masing pemasok, termasuk namun
tidak terbatas pada jumlah (jika ada), rate dan jangka waktu.
Referring to CALK 26 Cost of Revenue, it is known that the following are suppliers >10%
To explain the contract provisions for each supplier, including but not limited to quantity
(if any), rate and time period.
Penjelasan Perseroan / The Company’s Explanation:
Kontrak untuk masing-masing pemasok dilampirkan pada Lampiran 3.
Contracts for each supplier are attached in Appendix 3.
Page 16
13. Merujuk pada CALK 27 Beban Umum Dan Administrasi, diketahui bahwa berikut adalah
rinciannya:
Agar dijelaskan:
a. Nature dari beban sumbangan dan jamuan. Sertakan rinciannya.
b. Latar belakang peningkatan sumbangan dan jamuan tiga tahun terakhir.
c. Nature dari jasa profesional, serta perbedaannya dengan jasa profesional di beban
akrual, jika ada.
d. Rincian jasa profesional.
Referring to CALK 27 General and Administrative Expenses, it is known that the following
are the details:
To explain:
a. Nature of the burden of donations and entertainment. Include details.
b. Background to the increase in donations and meals in the last three years.
c. The nature of professional services, as well as differences from professional services
in accrued expenses, if any.
d. Details of professional services.
Page 17
Penjelasan Perseroan / The Company’s Explanation:
a. Beban sumbangan dan jamuan sebagian besar merupakan beban beban
entertainment, corporate social responsibility dan sumbangan untuk kegiatan
Masyarakat sekitar, berikut rincian nya :
keterangan 31 Maret 2024 31 Maret 2023 31 31
Desember Desember
2023 2022
CSR 136 5 67 88
Entertain 2,393 652 6,551 3,035
Support
kegiatan
masyarakat 9 2 98 35
Total 2,538 659 6,716 3,158
b. Peningkatan sumbangan dan jamuan dalam tiga tahun terakhir sebagian besar
disebabkan Oleh makin luasnya wilayah operasional Perseroan, dan makin tingginya
kesadaran Perseroan akan kepedulian terhadap lingkungan dan Masyarakat disekitar
wilayah operasional Perseroan
c. Secara nature jasa professional merupakan biaya professional yang dibayarkan
Perseroan. Dan tidak ada perbedaan dengan beban akrual. Pada beban akrual
merupakan beban yang masih harus dibayar dan belum diterima tagihannya
d. Rincian jasa professional adalah sebagai berikut (dalam jutaan) :
Keterangan 31 Maret 31 Maret 31 Desember 31 Desember
2024 2023 2023 2022
Konsultan
Perijinan - - - 2,806
Konsultan
hukum 182 98 488 2,589
Audit Laporan
Keuangan 500 30 570 367
Notaris 47 166 811 22
Konsultan
pajak 100 36 315 270
Jasa Penilai - 135 135 -
Laporan
tahunan - - 119 125
Event
Organizer - - - 198
Jasa Aktuaria - - 11 23
Penterjemah - - - 9
Iuran tahunan
regulator 274 250 353 72
Page 18
a. Donations and entertainment expenses are mostly expenses for entertainment,
corporate social responsibility and donations for local community activities, here are
the details :
Description 31 March 31 March 31 31
2024 2023 December December
2023 2022
CSR 136 5 67 88
Entertainment 2,393 652 6,551 3,035
Support
ommunity
activities 9 2 98 35
Total 2,538 659 6,716 3,158
b. The increase in donations and entertainment in the last three years is largely due to
the wider operational area of the Company, and the Company's increasing awareness
of its concern for the environment and the community around the Company's
operational area.
c. By the nature, professional services are professional fees paid by the Company. And
there is no difference with accrued expenses. Accrued expenses are expenses that
still have to be paid and have not yet been billed
d. Details of professional services are as follows (in millions Rupiah):
Description 31 March 31 March 31 December 31 December
2024 2023 2023 2022
Permit
Consultant - - - 2,806
Lawyer 182 98 488 2,589
Audited
Financial
Statement 500 30 570 367
Notary 47 166 811 22
Tax consultant 100 36 315 270
Appraisal - 135 135 -
Annual report - - 119 125
Event
Organizer - - - 198
Actuary - - 11 23
Translator - - - 9
Annual fee
regulatory 274 250 353 72
Page 19
14. Merujuk pada CALK 29 Pendapatan Lain-Lain Bersih, diketahui bahwa berikut adalah
rinciannya:
Agar dijelaskan rincian beban/pendapatan lain-lain.
Referring to CALK 29 Net Other Income, it is known that the following are the details:
To explain the details of other expenses/income.
Penjelasan Perseroan / The Company’s Explanation:
Berikut rincian dalam jutaan Rupiah :
Description 31 Maret 2024 31 Maret 2023 31 Desember 31 Desember
2023 2022
Pendapatan
Despatch 1,606 - - -
Pendapatan
lainnya - - - 252
Penjualan Scrap
dan asset 261 - 748 333
Pendapatan klaim - 73 757 338
Beban
administrasi dan
provisi (273) (1,200) (2,296) (184)
Selisih stock
Opname - - - (345)
Total (86) 283 400 (140)
Page 20
Following are the details in millions of Rupiah :
Keterangan 31 March 2024 31 March 2023 31 December 31 December
2023 2022
Despatch Income 1,606 - - -
Other Income - - - 252
Scrap and asset
sales 261 - 748 333
Claim Income - 73 757 338
Administration
and provision
expenses (273) (1,200) (2,296) (184)
Difference in
stock take - - - (345)
Total (86) 283 400 (140)
15. Merujuk CALK 31 Sifat Hubungan dan Transaksi Pihak Berelasi, berikut adalah
perbandingan antara pendapatan dan piutang usaha pihak berelasi.
Apabila dibandingkan, maka diketahui bahwa terdapat piutang usaha – lain-lain
yang terindikasi sebagian berumur lebih dari 3 tahun. Agar dijelaskan:
a. Rincian piutang usaha lain-lain, termasuk pihak, sifat afiliasi, dan umur piutang.
b. Strategi penagihan piutang.
c. Latar belakang belum dilunasinya piutang usaha.
d. Porsi penyisihan penurunan piutang usaha untuk masing-masing kategori piutang
usaha pihak berelasi, serta alasannya.
Page 21
Referring to CALK 31 Nature of Related Party Relationships and Transactions, the
following is a comparison between income and trade receivables of related parties.
When compared, it is known that there are trade and other receivables, some of which
are indicated to be more than 3 years old. To explain:
a. Details of other trade receivables, including parties, nature of affiliation, and maturity of
receivables.
b. Receivables collection strategy.
c. The background to the non-payment of business receivables.
d. Portion of allowance for impairment of trade receivables for each category of trade
receivables from related parties, and the reasons.
Penjelasan Perseroan / The Company’s Explanation:
a. Rincian piutang usaha lain-lain adalah sebagai berikut :
Nama Customer 31 Maret 2024 31 Desember 31 Desember
2023 2022
PT Royaltama
Mulia
Kontraktorindo 486 486 -
PT Mekasindo
Kencana
Ekaperkasa 987 987 987
PT Bahtera Mulia
Kencana 340 340 340
Total 1.813 1.813 1.327
Page 22
Rincian sifat afiliasi dan umur piutang untuk ketiga customer diatas adalah Dimiliki oleh
pemegang saham pengendali yang sama. Per 31 Maret 2024, seluruh piutang afiliasi
diatas memiliki umur piutang lebih dari 90 hari.
b. Strategi penagihan piutang adalah dengan melakukan koordinasi kepada pihak
terkait agar melakukan pembayaran atas invoice terhutang
c. Pada saat itu Perseroan lebih fokus untuk penagihan kepada pihak ketiga
dikarenakan manajemen berkeyakinan pihak berelasi dapat ditagih 100%.
d. Tidak terdapat penyisihan penurunan piutang untuk pihak berelasi dikarenakan
manajemen berkeyakinan semua piutang usaha pihak berelasi dapat tertagih
a. Details of other trade receivables are as follows:
Customer Name 31 March 2024 31 December 31 December
2023 2022
PT Royaltama
Mulia
Kontraktorindo 486 486 -
PT Mekasindo
Kencana
Ekaperkasa 987 987 987
PT Bahtera Mulia
Kencana 340 340 340
Total 1.813 1.813 1.327
Details of the nature of affiliation and maturity of receivables for the three customers
above are owned by the same controlling shareholder. As of March 31, 2024, all
affiliate receivables above have a receivable maturity of more than 90 days.
b. The strategy for collecting receivables is to coordinate with related parties to make
payments on outstanding invoices
c. At that time the Company was more focused on billing third parties because
management believed that related parties could be billed 100%.
d. There is no allowance for decreasing receivables for related parties because
management believes that all trade receivables from related parties are collectible.
Page 23
16. Merujuk pada 36 Informasi Tambahan Untuk Arus Kas, berikut merupakan rinciannya: Agar dijelaskan: a. Rincian skema penambahan aset tetap dari utang usaha. b. Rincian skema penambahan properti pertambangan dari utang usaha. Referring to 36 Additional Information for Cash Flow, the following are the details: To explain: a. Details of the scheme for adding fixed assets from business debts. b. Details of the scheme for adding mining properties from business debts.
Page 24
Names mentioned 18 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Vera Florida Kepala Divisi Penilaian
p.1
unresolved
org
PT Truba Bara Banyu Enim
p.1 ×2
unresolved
org
PT Royaltama Multi Komoditi Nusantara
p.2 ×6
unresolved
org
Direktorat Jenderal Penegakan Hukum Kementerian Lingkungan Hidup dan Kehutanan
p.4
unresolved
org
Directorate General of Law Enforcement
p.4
unresolved
org
Ministry of Environment and Forestry
p.4 ×6
unresolved
org
Pertahanan Nasional
p.5
unresolved
org
PT Royaltama
p.12 ×6
unresolved
org
Mulia Kontraktorindo Tbk
p.12 ×6
unresolved
org
PT Kereta Api
p.12 ×2
unresolved
—
dll
· Notaris
p.13
unresolved
org
PT Mekasindo Kencana Ekaperkasa
p.21 ×2
unresolved
org
PT Bahtera Mulia Kencana
p.21 ×2
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