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Laporan Tahunan 2023 Annual Report Mengedepankan Keberlanjutan Bisnis, Meningkatkan Daya Saing Emphasizing Business Continuity, Increasing Competitiveness
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2 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Sanggahan dan Batasan Tanggung Jawab
Disclaimer and Limitation of Liability
Laporan Tahunan ini dapat berisi beberapa pernyataan This Annual Report may contain several statements of
yang merupakan proyeksi dan pandangan masa depan projections and future views that describe the Company’s
yang menggambarkan cara pandang Perseroan terhadap perspective on future financial events and performance, as
kejadian-kejadian dan kinerja keuangan di masa depan, well as financial conditions, operating results and results of
serta kondisi keuangan, hasil operasi dan hasil usaha, kondisi operations, economic conditions, sector conditions, traffic
ekonomi, kondisi sektor, kondisi lalu lintas, serta rencana conditions, and associated plans and objectives. Historical
dan tujuan terkait. Kinerja historis yang menggambarkan performances which describe the risks, opportunities and
risiko, peluang, dan prospek Perseroan di masa depan yang future prospects of the Company related to sustainability
berkaitan dengan nilai keberlanjutan secara rinci disajikan values in detail is presented in the Sustainability Report in
dalam Laporan Keberlanjutan dalam buku terpisah namun a stand-alone book but is still an integral part of this Annual
masih menjadi satu kesatuan dengan Laporan Tahunan ini. Report.
Pandangan-pandangan ini didasarkan pada beberapa These views are based on several current estimates
estimasi dan asumsi saat ini yang dapat berubah seiring and assumptions which may change at any time along
dengan ketidakpastian, kontijensi dan berbagai risiko bisnis, with uncertainties, contingencies and various business,
ekonomi dan kompetisi yang dapat berubah sewaktu-waktu; economic and competitive risks; and could cause actual
dapat menyebabkan hasil, kinerja dan kejadian sebenarnya results, performances and events to differ materially from
berbeda secara material dari yang telah diprediksi atau those predicted or projected; and this is beyond the control
diproyeksi; dan hal ini berada di luar kendali Perseroan of the Company and the Board of Directors of the Company.
dan Direksi Perseroan. Pernyataan-pernyataan tersebut These statements are not directly or exclusively related to
tidak terkait baik secara langsung maupun secara eksklusif historical facts and do not reflect the Company’s intentions,
dengan fakta-fakta historis dan tidak mencerminkan niat, plans, expectations, assumptions and beliefs regarding
rencana, ekspektasi, asumsi dan keyakinan Perseroan future events. There is no guarantee that future events will
mengenai kejadian-kejadian di masa datang. Tidak ada occur, projections will be achieved, or that the Company’s
jaminan bahwa kejadian di masa datang akan muncul, assumptions will be correct. These statements are not and
proyeksi akan tercapai, atau asumsi Perseroan benar. cannot be considered as a representation of the Company’s
Pernyataan-pernyataan tersebut bukan dan tidak dapat performance in the future.
dianggap sebagai representasi atas kinerja Perseroan di
masa datang.
Laporan tahunan ini memuat kata “Jasa Marga”, dan This annual report contains the words “Jasa Marga”, and “the
“Perseroan” yang didefinisikan sebagai PT Jasa Marga Company” defined as PT Jasa Marga (Persero) Tbk which
(Persero) Tbk yang menjalankan kegiatan usaha di bidang carries out business activities in the toll road concession
pengusahaan jalan tol. Penyebutan satuan mata uang sector. The mention of the currency unit “Rupiah”, “Rp” or IDR
“Rupiah”, “Rp” atau IDR merujuk pada mata uang resmi refers to the official currency of the Republic of Indonesia,
Republik Indonesia, sedangkan “Dolar AS” atau USD merujuk while “US Dollar” or USD refers to the official currency of the
pada mata uang resmi Amerika Serikat. Semua informasi United States. All financial information is presented in Rupiah.
keuangan disajikan dalam mata uang Rupiah. Laporan This Annual Report (including the Consolidated Financial
Tahunan ini (termasuk Laporan Keuangan Konsolidasian) Statement) is submitted and published in a timely manner in
disampaikan dan dipublikasikan secara tepat waktu sesuai accordance with the applicable rules and regulations.
dengan aturan dan ketentuan yang berlaku.
Pemberitahuan Tabel dan Grafik
Notice of Tables and Graphs
Tabel dan grafik pada Laporan Tahunan ini memaparkan Tables and graphs in this Annual Report present
data numerik dengan standar penulisan mengikuti numerical data with writing standards following
kaidah Bahasa Indonesia. Pemaparan numerik dalam Indonesian language rules. Numerical presentation in
teks menggunakan standar kaidah Bahasa Indonesia the text uses standard Indonesian and English rules
dan Bahasa Inggris sesuai konteks. according to the context.
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Daftar Isi
Table of Content
02 Laporan Manajemen
Management Report
58 Laporan Dewan Komisaris
Board of Commissioners’ Report
60 Penilaian terhadap Kinerja Direksi mengenai
Pengelolaan Perseroan
3 Sanggahan dan Batasan Tanggung Jawab
Performance Assessment of the Board of Directors
Disclaimer and Limitation of Liability
regarding Company Management
3 Pemberitahuan Tabel dan Grafik
62 Pandangan atas Prospek Usaha Perseroan
Notice of Tables and Graphs
Views on the Company’s Business Prospects
5 Tema dan Arti Tema
62 Pandangan atas Penerapan Tata Kelola
Theme and The Meaning of Theme
Views on the Implementation of Corporate Governance
6 Kesinambungan Tema
66 Perubahan Komposisi Dewan Komisaris
Theme Continuity
Changes in the Composition of the Board of
8 Sasaran Strategis dan Kinerja Tahun 2023 Commissioners
2023 Strategic Targets and Performance
67 Apresiasi
10 Keunggulan Jasa Marga Appreciation
Jasa Marga’s Excellence
70 Laporan Direksi
14 Daftar Isi Board of Directors’ Report
Table of Contents
71 Kondisi Ekonomi dan Industri 2023
Economics and Industry Overview in 2023
72 Strategi dan Kebijakan Strategis
01 Ikhtisar Kinerja Utama Strategy and Strategic Policies
73 Peranan Direksi dalam Perumusan Strategis dan
Main Performance Kebijakan Strategis
The Role of the Board of Directors in Strategic
Highlights Formulation and Strategic Policy
20 Ikhtisar Keuangan 73 Proses yang Dilakukan Direksi untuk Memastikan
Financial Highlights Implementasi Strategi
Process Fulfilled by the Board of Directors to Ensure
24 Ikhtisar Operasional Strategy Implementation
Operational Highlights
74 Perbandingan antara Hasil yang Dicapai dengan yang
25 Informasi Harga Saham Ditargetkan
Shares Highlights Comparison between Achieved Results and Targets
27 Laporan Analis Perseroan 74 Analisis atas Kinerja Perseroan
Company Analyst Report Company Performance Analysis
33 Aksi Korporasi 75 Tantangan dan Kendala yang Dihadapi dan Langkah
Corporate Action Penyelesaiannya
Challenges and Impediments Faced and Steps Taken to
33 Informasi Penghentian Sementara Perdagangan Saham
Resolve Them
(Suspension) dan/atau Penghapusan Pencatatan Saham
(Delisting) 77 Memperkuat Daya Saing
Information on Stocks Suspension and/or Delisting Strengthening Competitiveness
33 Informasi Obligasi, Sukuk, dan/atau Obligasi Konversi 77 Prospek Usaha
serta Pendanaan Lainnya Business Prospects
Information on Bonds, Sukuk and/or
Converted Bonds and Other Financing 78 Penerapan Tata Kelola Perusahaan
Corporate Governance Implementation
36 Penghargaan dan Sertifikasi
Awards and Certifications 79 Penilaian Kinerja Komite di Bawah Direksi dan Dasar
Penilaiannya
52 Peristiwa Penting Assessment of the Performance of the Committees
Highlight Events under the Board of Directors and Its Basis of Assessment
79 Perubahan Komposisi Direksi
Changes in the Board of Directors Composition
80 Apresiasi
Appreciation
84 Surat Pernyataan Anggota Direksi dan Anggota Dewan
Komisaris tentang Tanggung Jawab atas Laporan
Tahunan PT Jasa Marga (Persero) Tbk Tahun Buku 2023
Statement of Members of The Board of Directors and
Board of Commissioners on Responsibility for the Annual
Report of PT Jasa Marga (Persero) Tbk for the Fiscal Year
2023
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Profil Perusahaan 228 Komposisi Pemegang Saham
03 Company Profile 234
Shareholders Composition
Entitas Anak, Entitas Asosiasi, dan Ventura Bersama
Subsidiaries, Associates Entities and Joint Ventures
88 Identitas Jasa Marga
270 Struktur Grup Perseroan
Jasa Marga Identity
Company Group Structure
89 Riwayat Singkat Perseroan
272 Kronologi Penerbitan dan/atau Pencatatan Saham
Company Brief History
Chronology of Shares Listing and/or Issuance
90 Informasi tentang Perubahan Nama
273 Kronologi Penerbitan dan/atau Pencatatan Obligasi
Information on Name Alteration
Chronology of Bond Issuance and/or Listing
91 Keanggotaan dalam Asosiasi
278 Obligasi Jasa Marga yang Belum Jatuh Tempo
Membership in Association
Jasa Marga Outstanding Bonds
92 Jejak Langkah
282 Kronologi Penerbitan dan/atau Pencatatan Sukuk
Milestone Event
Chronology of Sukuk Issuance and/or Registration
94 Wilayah Operasional Perseroan
Company Operational Area 283 Kronologi Penerbitan dan/atau Pencatatan Sumber
Pendanaan Lainnya
102 Akses terhadap Perseroan Chronology of Issuing and/or Listing of Other Funding
Access to The Company Sources
104 Visi, Misi, dan Budaya Perseroan 284 Lembaga dan/atau Profesi Penunjang
Vision, Mission, and Corporate Values Supporting Institutions and/or Professions
110 Bidang Usaha 286 Informasi pada Situs Web Perseroan
Line of Business Information on the Company’s Website
113 Produk dan Jasa yang Dihasilkan (Model Bisnis)
Products and Services (Business Model)
04 Analisis dan
121 Logo Perseroan
Company Logo
124 Struktur Organisasi
Organization Structure
Pembahasan
126 Perubahan Komposisi Dewan Komisaris dan Direksi di Manajemen
Tahun Buku 2023
Changes in the Board of Commissioners and the Board Management Discussion
of Directors after the Financial year 2023
and Analysis
127 Informasi Perubahan Dewan Komisaris dan Direksi
Setelah Tahun Buku 2023 290 Tinjauan Umum
Information Changes in the Board of Commissioners and General Overview
the Board of Directors after the Financial year 2023
295 Tinjauan Operasi per Segmen Usaha
128 Profil Dewan Komisaris Operations Review per Business Segment
Board of Commissioners’ Profile
331 Tinjauan Keuangan
135 Profil Direksi
Financial Overview
Board of Directors’ Profile
369 Kemampuan Membayar Utang dan Tingkat Kolektibilitas
141 Profil Komite Audit
Piutang
Profile of Audit Committee
Ability to Pay Debt and Collectibility in Receivables
144 Profil Komite Nominasi dan Remunerasi
372 Struktur Modal
Profile of Nomination and Remuneration Committee
Capital Structure
146 Profil Komite Risiko dan Hukum
373 Ikatan Material Investasi Barang Modal
Profile of Risk and Legal Committee
Capital Investment Material Commitment
149 Profil Sekretaris Dewan Komisaris
373 Investasi Barang Modal
Profile of Secretary of the Board of Commissioners
Capital Expenditure
149 Pejabat Eksekutif
374 Pencapaian Target 2023 dan Target 2024
Executive Management
Achievement of the 2023 Targets and 2024 Targets
166 Demografi Karyawan 2022-2023 376 Informasi dan Fakta Material Setelah Tanggal Laporan
Employee Demography 2022-2023 Akuntan
168 Pengembangan Kompetensi Subsequent Material Information and Facts after the
Competency Development Accountant’s Report Date
195 Pendidikan dan/atau Pelatihan Dewan Komisaris, Direksi, 377 Prospek Usaha
Komite-Komite, Sekretaris Perusahaan, Unit Audit Internal Business Prospect
dan Unit Manajemen Risiko 377 Aspek Pemasaran
Education and/or Training for Board of Commissioners, Marketing Aspect
Board of Directors, Committees, Corporate Secretary,
Internal Audit Unit, and Risk Management Unit 381 Kebijakan dan Pembayaran Dividen
Dividend Policy and Payment
383 Program Kepemilikan Saham oleh Karyawan dan
Manajemen (ESOP/MSOP)
Program of Share Ownership by Employees and
Management (ESOP/MSOP)
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383 Program Employee Stock Allocation (ESA) 439 Penghargaan kepada Karyawan
Employee Stock Allocation (ESA) Program Reward to Employees
385 Realisasi Penggunaan Dana Hasil Penawaran Umum 440 Hubungan Industrial
Realization of Use of Public Offering Proceeds Industrial Relation
387 Informasi Material mengenai Investasi, Ekspansi, 442 Teknologi Informasi
Divestasi, Penggabungan/Peleburan Usaha, Akuisisi, Information Technology
Restrukturisasi Utang dan Modal, Transaksi Material, dan
442 Pengelolaan Teknologi Informasi
Transaksi Afiliasi
Information Technology Management
Material Information Regarding Investment, Expansion,
Divestment, Business Merger/Consolidation, Acquisition, 443 Arsitektur Teknologi Informasi Jasa Marga
Debt and Capital Restructuring, Material Transactions, Jasa Marga Information Technology Architecture
and Affiliated Transactions
444 Fokus Pengembangan Teknologi Informasi 2023
397 Informasi Transaksi dengan Pihak Berelasi Information Technology Development Focus
atau Benturan Kepentingan in 2023
Information on Material Transactions Containing Conflicts
of Interest and/or Transactions with Affiliated Parties 445 Biaya Pengembangan Teknologi Informasi
Information Technology Development Budget
403 Kepatuhan Pembayaran Pajak
Tax Payment Compliance 445 Tata Kelola Teknologi Informasi
Information Technology Governance
404 Perubahan Peraturan Perundang-undangan terhadap
Perusahaan pada Tahun Buku Terakhir 445 Inovasi Teknologi
Changes to the Laws and Regulations on Technological Innovation
the Company in the Last Financial Year
408 Perubahan Kebijakan Akuntansi yang Diterapkan
Perseroan pada Tahun Buku Terakhir
411
Changes in Accounting Policies Applied
by the Company in Current Fiscal Year
Informasi Kelangsungan Usaha
06 Tata Kelola
Perusahaan
Information on Business Continuity
412 Komitmen dan Kontinjensi
Good Corporate
Commitments and Contingencies Governance
450 Penerapan Tata Kelola Perusahaan yang Baik
Good Corporate Governance Implementation
457 Perkembangan Penerapan Tata Kelola Perusahaan yang
05 Fungsi Penunjang
Bisnis
Baik di Lingkup Perseroan
Progress of Good Corporate Governance Implementation
in the Company's Scope
480 Struktur Organ Tata Kelola Perusahaan
Business Support Corporate Governance Organ Structure
Function 486 Pemegang Saham dan Rapat Umum Pemegang Saham
Shareholders and General Meeting of Shareholders
416 Human Capital 521 Dewan Komisaris
Human Capital Board of Commissioners
424 Strategi Pengelolaan Human Capital 551 Komisaris Independen
Human Capital Management Strategy Independent Commissioner
429 Pengembangan Organisasi 553 Direksi
Organization Development Board of Directors
429 Manajemen Human Capital 578 Penilaian Kinerja Dewan Komisaris dan Direksi
Human Capital Management Assessment on Board of Commissioners and Board of
433 Pengembangan Karyawan Directors Performance
Employee Development 586 Rapat Dewan Komisaris dan Direksi
434 Pengelolaan Kinerja Board of Commissioners and Board of Directors
Performance Management Meetings
436 Kesejahteraan Karyawan 595 Nominasi dan Remunerasi bagi Dewan Komisaris dan
Employee Welfare Direksi
Nomination and Remuneration of the Board of
438 Program Pasca Kerja Commissioners and Directors
Post-Employment Program
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601 Hubungan Dewan Komisaris dan Direksi
Relations Between Board of Commissioners and Board
of Directors
07 Tanggung Jawab
Sosial dan Lingkungan
601 Pengungkapan Hubungan Afiliasi
Disclosure of Affiliated Relationship Social and Environmental
603 Keberagaman Komposisi Dewan Komisaris dan Direksi Responsibility
Board of Commissioners and Board of Directors
Composition Diversity
796 Kinerja Keberlanjutan Aspek Ekonomi
608 Organ dan Komite di Bawah Dewan Komisaris Economic Aspect Sustainability Performance
Organ and Committees Under the Board of
Commissioners 797 Kinerja Keberlanjutan Aspek Lingkungan Hidup
Environmental Aspect Sustainability Performance
664 Organ dan Komite di Bawah Direksi
Organ and Committees Under the Board of Directors 797 Kinerja Keberlanjutan Aspek Sosial
Social Aspect Sustainability Performance
702 Kantor Akuntan Publik
Public Accountant Office
705 Manajemen Risiko
747
Risk Management
Sistem Pengendalian Internal
08 Referensi POJK,
SEOJK, dan Kriteria
Internal Control System
751 Kebijakan Pemberian Kompensasi Jangka Panjang
Berbasis Kinerja
ARA
Performance Based on Long-term Compensation Policy Reference of POJK, SEOJK,
751 Perkara Hukum
Lawsuit
and ARA Criteria
756 Kebijakan Pengungkapan Informasi 800 Referensi POJK No. 29/POJK.04/2016
Information Disclosure Policy dan SEOJK No. 16/SEOJK.04/2021
757 Komunikasi dan Akses Informasi dan Data Perseroan POJK No. 29/POJK.04/2016 and
untuk Pemegang Saham dan Masyarakat SEOJK No. 16/SEOJK.04/2021 Reference
Communication and Access to the Company’s 820 Kriteria Annual Report Award (ARA)
Information and Data for Shareholders and the Public Annual Report Award (ARA) Criteria
759 Kode Etik
Code of Ethics
763 Kebijakan Anti Korupsi dan Sosialisasinya
766
Anti Corruption Policy and Socialization
Pengendalian Gratifikasi
09 Laporan Keuangan
Konsolidasian
Gratification Control
771 Kebijakan Pengadaan Barang dan Jasa Consolidated Financial
Goods and Services Procurement Policy
Statement
777 Laporan Harta Kekayaan Penyelenggara Negara (LHKPN)
State Officials' Assets Report (LHKPN) 847 PT Jasa Marga (Persero) Tbk dan Entitas Anaknya
779 Whistleblowing System PT Jasa Marga (Persero) Tbk and Its Subsidiaries
Whistleblowing System
785 Kebijakan Insider Trading
Insider Trading Policy
786 Informasi tentang Pembelian Kembali Saham dan
Obligasi
Information About Shares and Bonds Buyback
786 Penyediaan Dana untuk Kegiatan Politik
Funds Provision for Political Activities
786 Transparansi Praktik Bad Governance
Transparency of Bad Governance Practices
787 Tata Kelola Teknologi Informasi
Information Technology Governance
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01
Ikhtisar Kinerja
Utama
Main Performance
Highlights
20 Ikhtisar Keuangan 33 Informasi Penghentian Sementara
Financial Highlights Perdagangan Saham (Suspension) dan/
atau Penghapusan Pencatatan Saham
24 Ikhtisar Operasional (Delisting)
Operational Highlights Information on Stocks Suspension and/or
Delisting
25 Informasi Harga Saham
Shares Highlights 33 Informasi Obligasi, Sukuk, dan/atau
Obligasi Konversi serta Pendanaan
27 Laporan Analis Perseroan
Lainnya
Company Analyst Report
Information on Bonds, Sukuk and/or
33 Aksi Korporasi Converted Bonds and other Financing
Corporate Action
36 Penghargaan dan Sertifikasi
Awards and Certifications
52 Peristiwa Penting
Important Events
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Ikhtisar Kinerja Utama
Main Performance Highlights
Fokus Perseroan di tahun 2023 adalah menjaga kesinambungan pertumbuhan
kinerjanya baik secara finansial maupun operasional sehingga dapat meningkatkan
daya saing. Solidnya pencapaian kinerja utama Perseroan ini juga didukung oleh
komitmen dari peningkatan nilai di seluruh lini bisnis.
The Company's focus in 2023 is to maintain sustainable growth in its performance both
financially and operationally hence it can increase competitiveness. Solid achievement of
the Company's main performance is also supported by commitment to increasing value in
all business lines.
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Ikhtisar Keuangan
Financial Highlights
Tabel Historis Ikhtisar Keuangan Periode 2019-2023
Table of Historical Financial Highlight for the Period of 2019-2023
(dalam miliar Rupiah, kecuali dinyatakan lain)
(in billion Rupiah, unless stated otherwise)
Uraian
2023 2022 2021 2020 2019
Description
Laporan Laba Rugi dan Penghasilan Komprehensif Lainnya Konsolidasian
Consolidated Statement of Profit or Loss and Other Comprehensive Income
Pendapatan Usaha 15.566 13.783 11.776 9.588 10.984
Operating Revenue
Pendapatan Tol 13.948 12.444 10.786 8.763 10.131
Toll Operating Revenue
Pendapatan Usaha Lain 1.618 1.339 990 825 853
Other Operating Revenue
Pendapatan Konstruksi 5.753 2.800 3.393 4.116 15.361
Construction Revenue
Beban Pendapatan (12.360) (9.165) (8.667) (8.349) (19.901)
Cost of Revenue
Laba Usaha 11.318 7.383 6.720 4.466 5.857
Profit from Operations
EBITDA 9.912 8.680 7.676 5.984 6.882
EBITDA
Laba Sebelum Pajak Penghasilan 7.926 3.726 2.072 696 3.098
Profit Before Income Tax
Beban Pajak Penghasilan (1.177) (1.402) (1.201) (738) (1.024)
Income Tax Expense
Laba Tahun Berjalan yang Dapat Diatribusikan kepada:
Profit for the Year Attributable to:
Pemilik Entitas Induk 6.794 2.747 1.615 501 2.207
Owners of the Parent Entity
Kepentingan Non Pengendali (44) (423) (744) (543) (133)
Non-controlling Interest
Total Laba (Rugi) Tahun Berjalan 6.749 2.324 871 (42) 2.074
Total Profit for the Year
Total Penghasilan Komprehensif Tahun Berjalan yang Dapat Diatribusikan kepada:
Total Comprehensive Income for the Year Attributable To:
Pemilik Entitas Induk 6.620 1.239 1.532 644 2.130
Owners of the parent entity
Kepentingan Non Pengendali (33) (422) (744) (543) (133)
Non-controlling Interest
Total Penghasilan Komprehensif Tahun 6.587 818 788 101 1.996
Berjalan
Total Comprehensive Income for the Year
Laba per Saham (Rupiah penuh) 936,0 378,5 222,6 69,0 304,1
Earning per Share (in Rupiah, full amount)
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Ikhtisar Kinerja Utama
Main Performance Highlights
Tabel Historis Ikhtisar Keuangan Periode 2019-2023
Table of Historical Financial Highlight for the Period of 2019-2023
(dalam miliar Rupiah, kecuali dinyatakan lain)
(in billion Rupiah, unless stated otherwise)
Uraian
2023 2022 2021 2020 2019
Description
Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position
Total Aset 129.312 91.139 101.243 104.087 99.680
Total Assets
Total Liabilitas 90.401 65.518 75.743 79.311 76.494
Total Liabilities
Total Ekuitas 38.911 25.621 25.500 24.776 23.186
Total Equity
Belanja Modal 12.128 7.915 5.836 7.369 20.711
Capital Expenditure
Investasi pada Entitas Asosiasi dan Ventura 6.156 8.974 6.537 4.591 4.395
Bersama
Investment in Associates and Joint
Ventures
Modal Kerja Bersih (14.846) 344 (1.653) (4.223) (29.914)
Net Working Capital
Arus Kas Konsolidasian
Consolidated Cash Flows
Arus Kas dari Aktivitas Operasi 4.166 4.022 2.767 1.441 3.405
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi (8.324) (1.640) (3.906) (24.183) (15.915)
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan 168 (62) 2.992 22.998 10.983
Cash Flows from Financing Activities
Kenaikan Neto Kas dan Setara Kas (3.990) 2.320 1.851 256 (1.527)
Net Increase of Cash and Cash Equivalents
Kas dan Setara Kas Pada Awal Tahun 8.429 6.279 4.597 4.342 5.943
Cash and Cash Equivalents at Beginning of
the Year
Kas dan Setara Kas Pada Akhir Tahun 4.439 8.429 6.279 4.597 4.342
Cash and Cash Flows at End of Year
Rasio Keuangan Utama (%)
Financial Ratios (%)
Rasio Laba (Rugi) terhadap Aset 5,3 3,0 1,6 0,5 2,2
Return on Asset Ratio
Rasio Laba (Rugi) terhadap Ekuitas 17,5 10,7 6,3 2,0 9,5
Return on Equity Ratio
Marjin Laba (Rugi) terhadap Pendapatan 43.65 19,9 13,7 5,2 20,1
Usaha
Gross Margin Ratio
Rasio Lancar 34,9 102,8 86,2 71,7 28,0
Current Ratio
Rasio Liabilitas terhadap Jumlah Ekuitas 232,3 255,7 297,0 320,1 329,9
Debt to Equity Ratio
Rasio Liabilitas terhadap Jumlah Aset 69,9 71,9 74,8 76,2 76,8
Debt to Asset Ratio
EBITDA Margin 63,7 63,0 65,2 62,4 62,7
EBITDA Margin
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Grafik Pendapatan Usaha Di Luar Grafik Beban Pendapatan
Pendapatan Konstruksi 2019-2023 Di Luar Beban Konstruksi 2019-2023
Chart of Non-Construction Operating Revenue in 2019-2023 Chart of Non-Construction Operating Cost in 2019-2023
(dalam miliar Rupiah) (dalam miliar Rupiah)
(in billion Rupiah) (in billion Rupiah)
2023 15.566 2023
6.643
2022 13.783 2022 6.392
2021 11.776 2021 5.334
2020 9.588 2020 4.275
2019 10.984 2019 4.634
Grafik Laba Usaha 2019-2023 Grafik Laba Sebelum Pajak
Chart of Profit from Operations in 2019-2023 Penghasilan 2019-2023
Chart of Profit Before Income Tax in 2019-2023
(dalam miliar Rupiah) (dalam miliar Rupiah)
(in billion Rupiah) (in billion Rupiah)
2023
11.318 2023 7.926
2022 7.383 2022 3.726
2021 6.720 2021 2.072
2020 4.466 2020 696
2019 5.857 2019 3.098
Grafik Laba Tahun Berjalan Yang Dapat Diatribusikan
Kepada Pemilik Entitas Induk 2019-2023 Grafik Laba Bersih Per Saham 2019-2023
Chart of Profit for the Year Attributable Chart of Earnings per Share in 2018-2022
to Owners of the Parent Entity in 2018-2022
(dalam miliar Rupiah) (dalam Rupiah Penuh)
(in billion Rupiah) (in Fully Rupiah)
2023
6.793 2023
936
2022 2.747 2022 378
2021 1.615 2021 223
2020 501 2020 69
2019 2.207 2019 304
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Ikhtisar Kinerja Utama
Main Performance Highlights
Grafik EBITDA 2019-2023 Grafik Total Aset 2019-2023
Chart of EBITDA 2019-2023 Chart of Total Assets in 2019-2023
(dalam miliar Rupiah) (dalam miliar Rupiah)
(in billion Rupiah) (in billion Rupiah)
2023 9.912 2023 129.312
2022 8.680 2022 91.139
2021 7.676 2021 101.243
2020 5.984 2020 104.087
2019 6.882 2019 99.680
Grafik Total Liabilitas 2019-2023 Grafik Total Ekuitas 2019-2023
Chart of Total Liabilities in 2019-2023 Chart of Total Equity in 2019-2023
(dalam miliar Rupiah) (dalam miliar Rupiah)
(in billion Rupiah) (in billion Rupiah)
2023 90.401 2023 38.911
2022 65.518 2022 25.621
2021 75.743 2021 25.500
2020 79.311 2020 24.776
2019 76.494 2019 23.186
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Ikhtisar Operasional
Operational Highlights
Tabel Historis Ikhtisar Operasional Periode 2019-2023
Table of Historical Operational Highlights for the Period of 2019-2023
Uraian
2023 2022 2021 2020 2019
Description
Panjang Jalan Tol Beroperasi (km) 1.264 1.260 1.246 1.191 1.162
Total Length of Operated Toll Roads (km)
Hak Konsesi Jalan Tol (km) 1.736 1.906 1.603 1.603 1.527
Toll Roads Concession Rights (km)
Volume Lalu Lintas Transaksi (Jutaan kendaraan) 1.292 1.230 1.066 979 1.234
Volume of Traffic Transactions (million vehicles)
Volume Lalu Lintas Transaksi Harian Rata-rata 3.370 2.922 2.682 3.380
(ribuan kendaraan)
Volume of Traffic Transactions on Average Daily
(thousand vehicles)
Pendapatan Tol Harian Rata-rata ( jutaan Rupiah) 37.723 34.093 29.552 24.008 27.755
Toll Road Revenue on Average Daily
(million Rupiah)
Jumlah Karyawan Konsolidasi (Orang) 7.949 7.990 8.160 7.783 8.311
Number of Employees (People)
Jumlah Petugas Customer Service (Orang) 2.776 2.726 3.490 3.119 3.292
Number of Toll Road Customer Service (people)
Pemenuhan Standar Pelayanan Minimal (SPM) 100% 100% 100% 100% 100%
Fulfillment of Minimum Standard of Services (MSS)
Panjang Jalan Tol Operasi 2019-2023 Hak Konsensi Jalan Tol 2019-2023
Total Length of Operated Toll Roads in 2019-2023 Total Roads Concession Rights in 2019-2023
(dalam km) (dalam km)
(in km) (in km)
2023 1.264 2023 1.736
2022 1.260 2022 1.906
2021 1.246 2021 1.603
2020 1.191 2020 1.603
2019 1.162 2019 1.527
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Ikhtisar Kinerja Utama
Main Performance Highlights
Informasi Harga Saham
Shares Highlights
Tabel Harga, Volume, dan Kapitalisasi Saham JSMR 2022-2023
Table of JSMR Stocks Price, Volume, and Market Capitalization in 2022-2023
Harga Per Saham (Rupiah Penuh) Kapitalisasi Pasar
Jumlah Saham Volume Transaksi
Price Per Share (Full Amount Rupiah) (Rp triliun)
Periode Beredar (lembar) (lembar)
Market
Period Pembukaan Tertinggi Terendah Penutupan Total Shares Transaction
Capitalization
Opening Highest Lowest Closing Outstanding (shares) Volume (shares)
(Rp trillion)
2023
Triwulan I
3.260 3.260 3.200 3.220 7.257.871.200 2.224.800 23,37
1st Quarter
Triwulan II
3.720 3.840 3.720 3.800 7.257.871.200 9.793.600 27,58
2nd Quarter
Triwulan III
4.400 4.400 4.200 4.290 7.257.871.200 7.921.300 31,14
3rd Quarter
Triwulan IV
4.800 4.890 4.740 4.870 7.257.871.200 5.976.800 35,35
4th Quarter
2022
Triwulan I
3.830 3.890 3.830 3.850 7.257.871.200 5.244.300 27,94
1st Quarter
Triwulan II
3.620 3.660 3.540 3.540 7.257.871.200 5.838.600 25,69
2nd Quarter
Triwulan III
3.330 3.380 3.240 3.240 7.257.871.200 15.911.500 23,52
3rd Quarter
Triwulan IV
2.980 3.000 2.960 2.980 7.257.871.200 836.800 21,63
4th Quarter
Grafik Pergerakan Harga dan Volume Saham JSMR Tahun 2022-2023
JSMR Stocks Price and Volume Movement Chart in 2022-2023
Harga Saham
(Rp Penuh)
Stock Price
(Full Rupiah)
Volume
(Juta lembar)
Volume
(Million Shares)
2022 2023
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Grafik Pergerakan Harga Penutupan Saham Triwulanan Tahun 2022-2023
Quarterly Stock Closing Prices Movement Chart in 2022-2023
dalam Rupiah penuh/in Rupiah
5.000
4.290 4.870
3.850 3.800 2023
4.000
2022
3.240
3.540 2.980
3.000 3.220
2.000
Triwulan I Triwulan II Triwulan III Triwulan IV
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Grafik Pergerakan Volume Saham Triwulanan Tahun 2022-2023
Quarterly Stocks Volume Movement Chart in 2022-2023
dalam jutaan transaksi/ in millions of transaction
20
15,9
15
9,8 2023
10
2022
5,2 5,9
7,9
5
5,8
0,8
2,2
0
Triwulan I Triwulan II Triwulan III Triwulan IV
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Grafik Kapitalisasi Pasar Saham Tahun 2022-2023
Stock Market Capitalization Chart in 2022-2023
dalam triliun Rupiah/ in trillion Rupiah
35
35,3
31,1
30 2023
27,9 27,6 2022
25
25,7
21,6
23,4 23,5
20
Triwulan I Triwulan II Triwulan III Triwulan IV
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
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Ikhtisar Kinerja Utama
Main Performance Highlights
Laporan Analis Perseroan
Company Analyst Report
Tabel Hasil Laporan Analis terhadap Perseroan Tahun 2023
Table of Analyst Report Results for the Company in 2023
No Tanggal Sekuritas – Analis Rekomendasi Target Harga (Rp) Ringkasan
Date Security – Analyst Recommendation Target Price (Rp) Summary
1 01 Februari UOB Kay Hian Buy 5.300 Volume lalu lintas dapat meningkat lebih dari 15% YoY
2023 - Limartha Adhi pada tahun 2023 karena Pemerintah telah menghapuskan
February Putra pembatasan sosial (PPKM) pada awal Januari 2023.
01, 2023 Pendapatan dan NPAT JSMR diperkirakan akan mengalami
peningkatan masing-masing 11,8% YoY dan 22% YoY pada
tahun 2023 yang disebabkan oleh: 1) Peningkatan lalu lintas,
2) Penyesuaian tarif jalan tol, dan 3) Kemampuan untuk
menekan potensi risiko terhadap lonjakan tingkat suku bunga
pada tahun 2023.
Traffic volume could increase by more than 15% YoY in 2023
because the Government has abolished social restrictions
(PPKM) in early January 2023. JSMR's revenue and NPAT are
expected to increase by 11.8% YoY and 22% YoY respectively
in 2023 due to: 1) Increased traffic, 2) Adjustment of toll road
tariffs, and 3) Ability to reduce potential risk of a spike in
interest rates in 2023.
2 03 Februari Mandiri Sekuritas Buy 5.100 Perseroan telah memberikan petunjuk proyeksi
2023 - Farah Rahmi pertumbuhan pendapatan 10-15% di tahun 2023, EBITDA
February Oktaviani Margin dipertahankan pada level >60% dan pengeluaran
03, 2023 capex ditetapkan pada rentang Rp8-10 triliun. Perusahaan
menyampaikan informasi terkini terkait rencana asset
recycling di JTT dan mengupayakan strategic partnership
dengan kesepakatan diperkirakan terjadi pada bulan
September 2023.
The Company has provided guidance on projected revenue
growth of 10-15% in 2023, EBITDA Margin maintained at >60%
and capex expenditure around Rp8-10 trillion. The Company
provides latest information regarding asset recycling plans
at JTT and is seeking strategic partnership with agreement
expected to occur in September 2023.
3 10 Maret Citi - Felicia Barus Buy 4.800 Kami tetap menjaga optimisme terhadap JSMR karena
2023 pendapatan tol telah melampaui tingkat sebelum terjadinya
March 10, COVID-19, sementara divestasi aset JJC telah menghasilkan
2023 gearing dan saldo kas yang lebih baik. Selain itu, rata-rata
tertimbang yang masih rendah biaya utang (WACD) pada
4Q22 dan komitmen JSMR untuk mengelola belanja modal
di kecepatan yang wajar (walaupun terdapat tambahan
konsesi baru), akan menghasilkan stabilitas beban bunga
dan pertumbuhan pendapatan inti FY23E sebesar 43%
YoY. Kami menurunkan Pendapatan FY23/24E sebesar -7%
memperhitungkan hasil FY22, yang meliputi biaya yang
dinormalisasi (lebih tinggi) dan kenaikan tarif FY23E yang
lebih terkendali. Lebih jauh potensi kenaikan ada jika JSMR
mampu melaksanakan rencana asset recycling PT Jasamarga
Transjawa Tol (JTT).
We remain optimistic about JSMR as toll revenues have
exceeded pre-COVID-19 levels, while divestment of JCC
assets has resulted in better gearing and cash balances. In
addition, weighted average cost of debt (WACD) still low in
4Q22 and JSMR's commitment to manage capital expenditure
at reasonable pace (despite the addition of new concessions),
will result in interest expense stability and FY23E core income
growth of 43% yoy. We lowered FY23/24E Revenue by -7% by
taking into account FY22 results, which include normalized
(higher) costs and more controlled FY23E rate increases.
There is further potential for increase if JSMR is able to
implement its asset recycling plan, PT Jasamarga Transjawa
Tol (JTT).
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Hasil Laporan Analis terhadap Perseroan Tahun 2023
Table of Analyst Report Results for the Company in 2023
No Tanggal Sekuritas – Analis Rekomendasi Target Harga (Rp) Ringkasan
Date Security – Analyst Recommendation Target Price (Rp) Summary
4 06 April Maybank Buy 5.000 Menginisiasi untuk BUY JSMR dengan target price (TP)
2023 Sekuritas - Etta berdasarkan EV/EBITDA sebesar Rp5.000 atau terdapat
April 06, Rusdiana Putra potensi kenaikan sebesar 53%. TP menggambarkan 1,5x P/BV
2023 dan 22,0x P/E TA23E. Kami menyukai JSMR karena mayoritas
konsesi jalan tol yang dimiliki berlokasi di Pulau Jawa (Jawa
menyumbang 56% populasi Indonesia), adanya perlindungan
penyesuaian tarif berdasarkan undang-undang dan pemulihan
lalu lintas ke kondisi sebelum terjadinya COVID-19. Risiko-
risiko terhadap proyeksi kami meliputi: 1) resesi; 2) siklus
belanja modal yang tinggi; 3) keterlambatan penyesuaian tarif;
dan 4) ketidakmampuan mendaur ulang aset.
Initiated BUY JSMR with target price (TP) based on EV/EBITDA
of Rp5,000 or potential increase of 53%. TP represents 1.5x P/
BV and 22.0x P/E FY23E. We like JSMR because the majority
of its toll road concessions are located on the island of Java
(Java accounts for 56% of Indonesia's population), there is
tariff adjustment protection under the law and restoration
of traffic to pre-Covid conditions. Risks to our projections
include: 1) recession; 2) high capital expenditure cycle; 3)
delays in tariff adjustments; and 4) inability to recycle assets.
5 17 Mei BCA Sekuritas - Buy 5.000 Sudah tidak ada tekanan untuk pengembangan jalan tol yang
2023 Mutiara Nita agresif untuk dilakukan JSMR. Kondisi pemulihan mobilitas
May 17, yang signifikan mempengaruhi peningkatan pendapatan tol
2023 yang telah jauh melebihi kondisi sebelum pandemi COVID-19.
Diekspektasikan pendapatan tol JSMR akan meningkat 8.5-
13% YoY in FY23-24F. Konektivitas menjadi salah satu kunci
dan sebagai pemimpin di industri jalan tol, JSMR pantas
diperdagangkan secara premium dibandingkan infrastruktur
lainnya. Valuasi saat ini di Rp57,5 miliar EV/km membuatnya
menarik dibandingkan dengan biaya pembangunan jalan
tol baru yang sangat tinggi mencapai Rp200-300 miliar/km.
Secara historis, ketika kondisi nerasa telah membaik dengan
banyaknya jaln tol yang telah mature, JSMR dinilai tinggi
pada ~15-16x EV/EBITDA pada puncaknya, sementara saat ini
diperdagangkan pada 7,3-6,5x FY23-24F EV/EBITDA.
There is no longer any pressure for JSMR to undertake
aggressive toll road development. Significant mobility
recovery conditions have influenced the increase in toll
revenue which has far exceeded conditions before the
COVID-19 pandemic. It is expected that JSMR's toll revenue
will increase 8.5-13% YoY in FY23-24F. Connectivity is one
of the keys and as leader in the toll road industry, JSMR
deserves to be traded at a premium compared to other
infrastructure. Current valuation of Rp57.5 billion EV/km
makes it attractive compared to the very high cost of building
a new toll road of Rp200-300 billion/km. Historically, when
conditions have improved with many mature toll roads, JSMR
was highly valued at ~15-16x EV/EBITDA at its peak, while
currently trading at 7.3-6.5x FY23-24F EV/EBITDA.
28 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Ikhtisar Kinerja Utama
Main Performance Highlights
Tabel Hasil Laporan Analis terhadap Perseroan Tahun 2023
Table of Analyst Report Results for the Company in 2023
No Tanggal Sekuritas – Analis Rekomendasi Target Harga (Rp) Ringkasan
Date Security – Analyst Recommendation Target Price (Rp) Summary
6 22 Mei CLSA - Jonathan Buy 4.600 Jalan tol Jasa Marga memiliki prospek yang baik karena
2023 Mardjuki berlokasi di Jabodetabek dan Trans Jawa. Dengan beralihnya
May 22, perhatian investor ke kisah 'kembalinya' perusahaan kecil dan
2023 menengah yang menarik, capping stock, kami yakin operator
jalan tol Jasa Marga adalah salah satunya. Bisnis jalan tol
telah kembali dengan kinerja jauh di atas sebelum terjadinya
COVID-19 yang didorong oleh peningkatan pendapatan dari
jalan tol di Jabodetabek serta adanya konektivitas di Jakarta
Outer Ring Road (JORR) 2. Demikian pula, pertumbuhan
yang stabil pada jalan tol di Trans Jawa sebagai jalan tol
yang terintegrasi dari barat ke timur pulau jawa, mulai dari
Jakarta hingga Surabaya menjadi menarik bagi investor. Kami
memandang Jasa Marga sebagai perwakilan terbaik dari tema
infrastruktur Indonesia.
Jasa Marga toll road has good prospects because it is located
in Jabodetabek and Trans Java. As investors' attention shifts
to the 'comeback' story of attractive small and medium-sized
companies, capping stocks, we believe toll road operator Jasa
Marga is one of them. Toll road business has returned with
performance well above before COVID-19, driven by increased
revenue from toll roads in Jabodetabek and connectivity on
the Jakarta Outer Ring Road (JORR) 2. Likewise, stable growth
on toll roads in Trans Java as an integrated toll road from
west to east of the island of Java, from Jakarta to Surabaya,
it is attractive for investors. We view Jasa Marga as the best
representative of Indonesia's infrastructure theme.
7 28 Agustus UBS - Joshua Buy 5.000 Laba bersih Jasa Marga sebesar Rp1,15tn (+56%) mencapai
2023 Tanja 53% dari perkiraan konsensus FY23. Hasil JSMR sangat baik
August 28, karena tarif pajak yang lebih rendah, beban bunga yang lebih
2023 rendah, dan pendapatan Joint Venture yang lebih tinggi
QoQ. Pada kuartal tersebut, lalu lintas tumbuh sebesar 3%
YoY. Namun, pendapatan hanya tumbuh sebesar 4,9% YoY
karena dekonsolidasi jalan tol layang Jakarta-Cikampek pada
Q422. Jika tidak termasuk ini, pendapatan tol tumbuh sebesar
12% YoY. Manajemen berfokus pada penyertaan modal
melalui skema kerja sama dengan investor staretegis di PT
Jasamarga Transjawa Tol (JTT) dengan rencana penyelesaian
pada akhir tahun 2023. Namun, manajemen juga mengatakan
bahwa kesepakatan tersebut mungkin akan ditutup pada
awal tahun 2024 karena pertimbangannya ukuran besar.
Kami memperoleh target harga kami dengan menggunakan
DCF dan WACC sebesar 9,1%. Masih terlihat menarik
diperdagangkan pada PB 1,1x. Kami mencatat peningkatan
kepemilikan asing atas nama tersebut dalam enam bulan
terakhir.
Jasa Marga's net profit of Rp1.15tn (+56%) reached 53%
of the FY23 consensus estimate. JSMR's results were
excellent due to lower tax rates, lower interest expenses
and higher JV income in QoQ. In the quarter, traffic grew by
3% YoY. However, revenue only grew by 4.9% YoY due to
deconsolidation of the Jakarta-Cikampek elevated toll road in
Q422. Excluding this, toll revenue grew 12% YoY. Management
is focusing on capital participation through cooperation
scheme with strategic investors in PT Jasamarga Transjawa
Tol (JTT) with completion plan at the end of 2023. However,
management also said that the deal will probably close in
early 2024 due to its large size consideration. We derived our
price target using DCF and WACC of 9.1%. Still looks attractive
trading at PB 1.1x. We note an increase in foreign ownership of
the name in the last six months.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Hasil Laporan Analis terhadap Perseroan Tahun 2023
Table of Analyst Report Results for the Company in 2023
No Tanggal Sekuritas – Analis Rekomendasi Target Harga (Rp) Ringkasan
Date Security – Analyst Recommendation Target Price (Rp) Summary
8 29 Agustus BNI Sekuritas - Buy 5.900 Pada 3Q2023 diperkirakan biaya sudah kembali normal.
2023 Aurelia Barus Pada 6M23, JSMR mencatatakan EBITDA yaitu Rp4,1 triliun
August 29, (-6% YoY), dengan 2Q23 EBITDA sebesar Rp2 triliun (-10%
2023 QoQ). Penurunan ini disebabkan dari peningkatan atas
beban pajak dan beban HPP, operasi, dan pemeliharaan
serta divestasi jalan tol Jakarta Jalanlayang Cikampek (JJC)
pada 2022. Peningkatan atas beban pajak disebabkan
oleh percepatan pembayaran pajak bumi dan bangunan
(PBB) agar mendapatkan diskon dari Pemerintah Daerah.
JSMR mengharapkan adanya penyesuaian tarif yang
melebihi tarif normal (>20%) pada beberapa ruas jalan tol.
JSMR pada akhir Juli 2023 melalui anak perusahaannya
PT Jasamarga Transjawa Tol (JTT), membeli kembali Reksa
Dana Penyertaan Terbatas Mandiri Infrastruktur Ekuitas
Transjawa (RDPT MIET). Kami melakukan penyesuaian
terhadap proyeksi EBITDA untuk FY23-25F by 11%-39% yang
direfleksikan dari konsolidasi kembali JSN, JNK, and JSB.
Risiko penurunan utama meliputi perubahan peraturan yang
tidak menguntungkan dan penyesuaian tarif dan volume yang
berada di bawah ekspektasi.
In Q3-2023 it is estimated that costs will return to normal. In
6M23, JSMR recorded EBITDA of Rp4.1 trillion (-6% YoY), with
2Q23 EBITDA of Rp2 trillion (-10% QoQ). This decrease was
caused by an increase in tax burdens and HPP expenses,
operations and maintenance as well as divestment of the
Jakarta Jalanlayang Cikampek (JJC) toll road in 2022. The
increase in tax burden was caused by the acceleration of land
and building tax (PBB) payments in order to get discounts
from the Regional Government. JSMR hopes that there will
be tariff adjustments that exceed the normal tariff (>20%)
on several toll road sections. JSMR at the end of July 2023,
through its subsidiary PT Jasamarga Transjawa Tol (JTT),
bought back the Limited Participation Mutual Fund of Mandiri
Infrastruktur Ekuitas Transjawa (RDPT MIET). We adjusted the
EBITDA projection for FY23-25F by 11%-39% which is reflected
by the re-consolidation of JSN, JNK, and JSB. Key downside
risks include unfavorable regulatory changes and rate
adjustments and volumes that are below expectations.
30 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Ikhtisar Kinerja Utama
Main Performance Highlights
Tabel Hasil Laporan Analis terhadap Perseroan Tahun 2023
Table of Analyst Report Results for the Company in 2023
No Tanggal Sekuritas – Analis Rekomendasi Target Harga (Rp) Ringkasan
Date Security – Analyst Recommendation Target Price (Rp) Summary
9 05 Bina Artha Buy 5.460 Pendapatan tol JSMR diproyeksikan tumbuh sebesar 10%
September Sekuritas - Eka pada tahun 2023F. Pada 1H2023, pendapatan operasional
2023 Rahmawati R tol konsolidasi JSMR mencapai Rp6,98 triliun, mencerminkan
September pertumbuhan sebesar +4,9% YoY. Pada 2Q2023, pertumbuhan
05, 2023 pendapatan terus meningkat sebesar +3,9% atau +6,0% QoQ
salah satunya ditopang oleh volume transaksi tol melonjak
+6,6% YoY pada 1H2023, didorong oleh libur hari raya Idul
Fitri. Selain itu, rencana pembelian kembali saham (share
buyback) untuk jalan tol seperti Semarang–Batang, Solo–
Ngawi, dan Ngawi–Kertosono pada 3Q2023 diperkirakan
akan berkontribusi terhadap pertumbuhan EBITDA JSMR.
Perseroan menargetkan pertumbuhan EBITDA di atas 10%
pada tahun ini. Selama 2Q2023, JSMR mencapai margin
laba bottomline yang lebih tinggi, yang disebabkan oleh
penurunan beban pajak sebesar -19%YoY dan pengurangan
biaya keuangan sebesar -29,7%YoY.
JSMR's toll revenues projected to grow by 10% in 2023F.
In 1H2023, JSMR's consolidated toll operating income
reached Rp6.98 trillion, reflecting growth of +4.9% YoY. In
2Q2023, revenue growth continued to increase by +3.9% or
+6.0% QoQ, one of which was supported by toll transaction
volume soaring +6.6% YoY in 1H2023, driven by the Eid al-Fitr
holiday. In addition, share buyback plan for toll roads such
as Semarang–Batang, Solo–Ngawi, and Ngawi–Kertosono in
3Q2023 is expected to contribute to JSMR's EBITDA growth.
The Company targets EBITDA growth of above 10% this year.
During 2Q2023, JSMR achieved a higher bottomline profit
margin, which was due to a reduction in tax burden of -19%YoY
and a reduction in finance costs of -29.7%YoY.
10 04 CGS CIMB - Bob Buy 5.600 JSMR melaporkan laba bersih 3Q23 sebesar Rp4,8
Desember Setiadi triliun (+643% QoQ, +1,673% YoY), sebesar laba bersih
2023 9M23 sebesar Rp6 triliun (+493% YoY, 261%/268% dari
December kami/Bloomberg konsensus). Perseroan membukukan
04, 2023 keuntungan bersih satu kali sebesar Rp4,1 triliun dari
penyesuaian nilai wajar setelahnya pihaknya membeli
kembali kepemilikannya di 3 ruas tol pada 3Q23 dari
RDPT (penyertaan terbatas reksa dana). Meskipun
demikian, margin EBITDA JSMR dinormalisasi menjadi
65,8% pada 3Q23 (2Q23: 54,7%) karena Perseroan
melakukan front-loading sebagian opex-nya pada 1H23.
Perhitungan laba bersih inti JSMR masih naik sebesar
Rp1,8 triliun di 9M23 (+68% YoY, 82%/81% dari konsensus
kami/Bloomberg).
JSMR reported net profit in 3Q23 amounting to Rp4.8
trillion (+643% QoQ, +1,673% YoY), equal to 9M23 net profit
of Rp6 trillion (+493% yoy, 261%/268% from our/Bloomberg
consensus). The Company posted a one-time net profit of
Rp4.1 trillion from fair value adjustments after it bought back
its ownership in 3 toll roads in 3Q23 from RDPT (limited
participation mutual fund). Nonetheless, JSMR's EBITDA
margin normalized to 65.8% in 3Q23 (2Q23: 54.7%) as the
company front-loaded some of its opex in 1H23. JSMR's core
net profit calculation still rose by Rp1.8 trillion in 9M23 (+68%
YoY, 82%/81% from our consensus/Bloomberg).
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Tabel Hasil Laporan Analis terhadap Perseroan Tahun 2023
Table of Analyst Report Results for the Company in 2023
No Tanggal Sekuritas – Analis Rekomendasi Target Harga (Rp) Ringkasan
Date Security – Analyst Recommendation Target Price (Rp) Summary
11 05 Ciptadana Buy 5.400 Pada akhir FY23, JSMR diharapkan mengoperasikan
Desember Sekuritas Asia Cinere-Jalan Tol Serpong sepanjang ±3,64 km untuk
2023 - Muhammad meningkatkan konektivitas secara signifikan di wilayah
December Gibran Jabodetabek. Selain itu, pasar sangat menantikan katalis
05, 2023 besar dari divestasi JTT yang ditargetkan selesai pada
1H24. Dari sisi belanja modal, JSMR merealisasikan Rp
3,9 triliun pada 9M23, masih sesuai anggaran kisaran Rp
8-10 triliun per tahun. Dalam hal Biaya Hutang Rata-Rata
Tertimbang (WACD), JSMR mempertahankan tingkat
6,69% pada 23 Oktober (vs. 6,51% pada Desember 22)
karena peningkatan pinjaman dengan suku bunga tetap.
Diharapkan dana yang diperoleh dari JTT (berpotensi
sekitar Rp11-12 triliun) pada FY24F akan dialokasikan untuk
pembayaran utang, sehingga berpotensi mengurangi
beban bunga sebesar Rp400 miliar pada FY24F. Perkiraan
pertumbuhan pendapatan/EBITDA sebesar +15-17% YoY di
FY24F, didorong oleh beberapa hal faktor: 1) Peningkatan
lalu lintas karena dampak interkoneksi (pertumbuhan lalu
lintas sekitar +5- 7%); 2) Margin EBITDA yang diharapkan
sebesar 63-64%; 3) Dampak penuh penyesuaian tarif
(+6% YTD); dan 4) JSMR tetap konservatif dengan target
gearing ratio sebesar 2x, meski bisa jadi lebih rendah jika
JSMR menyelesaikan proses divestasi JTT.
At the end of FY23, JSMR is expected to operate the
Cinere-Serpong Toll Road, approximately 3.64 km long, to
significantly enhance connectivity in the Jabodetabek region.
Additionally, the market eagerly anticipates a significant
catalyst from the divestment of JTT targeted to be completed
in 1H24. On the capital expenditure front, JSMR realized
Rp3.9 trillion in 9M23, still within the budgeted range of
Rp8-10 trillion per year. Concerning the Weighted Average
Cost of Debt (WACD), JSMR maintained a rate of 6.69% on
October 23 (vs. 6.51% in December 22) due to increased loans
with fixed interest rates. It is expected that funds obtained
from JTT (potentially around Rp11-12 trillion) in FY24F will be
allocated for debt repayment, potentially reducing interest
expenses by Rp400 billion in FY24F. The estimated revenue/
EBITDA growth is +15-17% YoY in FY24F, driven by several
factors: 1) Increased traffic due to interconnection effects
(traffic growth around +5-7%); 2) Expected EBITDA margin of
63-64%; 3) Full impact of tariff adjustments (+6% YTD); and
4) JSMR remains conservative with a target gearing ratio of
2x, although it could be lower if JSMR completes the JTT
divestment process.
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Main Performance Highlights
Tabel Hasil Laporan Analis terhadap Perseroan Tahun 2023
Table of Analyst Report Results for the Company in 2023
No Tanggal Sekuritas – Analis Rekomendasi Target Harga (Rp) Ringkasan
Date Security – Analyst Recommendation Target Price (Rp) Summary
12 06 Mandiri Buy 5.800 Setelah momentum pendapatan JSMR yang kuat di
Desember Sekuritas - Farah 3Q23, kami memperkirakan hal ini akan berlanjut di
2023 Rahmi Oktaviani 2024F, didorong oleh kenaikan tarif yang lebih tinggi
December dari perkiraan, peningkatan EBITDA yang dihasilkan oleh
06, 2023 jalan tol baru, dan belanja belanja modal yang terkendali.
Kami meningkatkan perkiraan penghasilan 2024F/25F
kami sebesar 28%/25%, dengan laba inti pada 2022-
25F tumbuh sebesar CAGR 31,2%. Kami masih melihat
pendapatan keuntungan dari potensi divestasi JTT dan
penurunan suku bunga BI. JSMR saat ini diperdagangkan
pada 9,1x 2024F EV/EBITDA, atau sedikit di bawah
rata-rata 5 tahunnya. Risiko negatif dari keputusan kami
adalah 1) lebih tinggi dari perkiraan belanja modal; 2)
keterlambatan tarif penyesuaian; dan 3) lalu lintas yang
lebih rendah dari perkiraan pertumbuhan.
After JSMR's strong revenues momentum in 3Q23, we
expect this to continue in 2024F, driven by higher-than-
expected fare increases, increased EBITDA generated
by new toll roads, and controlled capex spending. We
increase our 2024F/25F income estimation by 28%/25%,
with core income in 2022-25F grow at a CAGR of
31.2%. We still see profitable income from potential JTT
divestment and decreasing of BI interest rate. JSMR is
currently trading at 9.1x 2024F EV/EBITDA, or slightly
below its 5-year average. The downside risks of our
decision are 1) higher than expected capex; 2) delay
in tariff adjustment; and 3) lower than expected traffic
compared to growth.
Aksi Korporasi
Corporate Action
Selama tahun 2023, Jasa Marga tidak melakukan aksi In 2023, Jasa Marga did not execute any corporate
korporasi yang mengakibatkan terjadinya perubahan action that may cause any change in stock ratio (stock
rasio pemecahan saham (stock split), penggabungan split), reverse stock, shares dividend and bonus shares
saham (reverse stock), pembagian dividen saham dan payment, addition and price of shares outstanding or
saham bonus, penambahan jumlah dan harga saham change in the Company’s shares par value.
beredar, serta perubahan nilai nominal saham Perseroan.
Informasi Penghentian Sementara
Perdagangan Saham (Suspension) dan/atau
Penghapusan Pencatatan Saham (Delisting)
Information on Stocks Suspension and/or Delisting
Sampai dengan Desember 2023, PT Jasa Marga As of December 2023, PT Jasa Marga (Persero) Tbk. has
(Persero) Tbk tidak pernah dikenakan sanksi penghentian never been charged by any stocks suspension and/or
sementara perdagangan saham (suspension) dan/atau delisting.
penghapusan pencatatan saham (delisting).
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Informasi Obligasi, Sukuk, dan/atau Obligasi
Konversi Serta Pendanaan Lainnya
Information on Bonds, Sukuk and/or Converted Bonds and other
Financing
Informasi Obligasi
Information on Bonds
Tabel Obligasi PT Jasa Marga (Persero) Tbk Tahun 2023
Table of Bonds of PT Jasa Marga (Persero) Tbk in 2023
Jumlah Peringkat
Obligasi/ Tingkat Rating
Tanggal Tenor Sukuk Tanggal Suku
Mata Status Wali
Uraian Penerbitan (tahun) ( juta) Jatuh Tempo Bunga
No Uang Pembayaran Amanat
Description Inssuance Tenor Total Maturity (%)
Currency Payment Status 2023 2022 Trustee
Date (year) Bonds/ Date Interest
Sukuk Rate(%)
(million)
1 Obligasi I 8 November Seri A: 3 Rp Seri A: Seri A: Seri A: Seri A-B/ idAAA idAAA PT Bank
Marga Lingkar 2017 Seri B: 5 200.000 8 November 7,45% A-B Series: (sf) (sf) Mega
Jakarta Tahun November 8, Seri C: 7 Seri B: 2020 Seri B: Lunas oleh/by oleh/by Tbk
2017 2017 Seri D: 10 217.000 Seri B: 7,75% (Paid Off) Pefindo Pefindo
Bonds I Seri E: 12 Seri C: 8 November Seri C:
Marga Lingkar 299.000 2022 8,30% Seri C-E/
Jakarta Year Series Seri D: Seri C: Seri D: C-E Series:
2017 A: 3 320.000 8 November 8,70% Belum Lunas
Series Seri E: 2024 Seri E: (Not Paid Off)
B: 5 464.000 Seri D: 8,85%
Series 8 November
C: 7 Series A: 2027 Series A:
Series 200,000 Seri E: 7.45%
D: 10 Series B: 8 November Series B:
Series 217,000 2029 7.75%
E: 12 Series C: Series C:
299,000 8.30%
Series D: Series D:
320,000 8.70%
Series E: Series E:
464,000 8.85%
2 Obligasi 8 September Seri A: 3 Rp Seri A: Seri A: Seri A: Seri A/ idAA idAA PT Bank
Berkelanjutan 2020 Seri B: 5 1.100.350 8 September 7,90% A Series: oleh/by oleh/by Mega
II Jasa Marga September 8, Seri C: 7 Seri B: 2023 Seri B: Lunas Pefindo Pefindo Tbk
Tahap I Tahun 2020 Seri D: 10 286.000 Seri B: 8,25% (Paid Off)
2020 Seri C: 8 September Seri C:
Shelf- Series 90.050 2025 8,60% Seri B-D/
Registration A: 3 Seri D: Seri C: Seri D: B-D Series:
Bonds II Jasa Series 523.600 8 September 9,00% Belum Lunas
Marga Phase I B: 5 2027 (Not Paid Off)
Year 2020 Series Series A: Seri D: Series A:
C: 7 1,100,350 8 September 7.90%
Series Series B: 2030 Series B:
D: 10 286,000 8.25%
Series C: Series C:
90,050 8.60%
Series D: Series D:
523,600 9.00%
Informasi Sukuk Information on Sukuk
Pada tahun 2019, Perseroan melalui PT Jasamarga In 2019, through PT Jasamarga Pandaan Tol (JPT) as a
Pandaan Tol (JPT) yang merupakan entitas Ventura Joint Venture Entity, the Company issued Medium-term
Bersama menerbitkan Sukuk Ijarah Jangka Menengah, Ijarah Sukuk, with detail information, as follows:
dengan rincian sebagai berikut:
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Tabel Sukuk PT Jasa Marga (Persero) Tbk Tahun 2023
Table of Sukuk of PT Jasa Marga (Persero) Tbk in 2023
Jumlah Peringkat
Obligasi/ Rating
Tanggal Tingkat
Tanggal Tenor Sukuk Status
Mata Jatuh Suku Wali
Uraian Penerbitan (tahun) ( juta) Pembayaran 2023 2022
Uang Tempo Bunga (%) Amanat
No Description Inssuance Tenor Total Payment
Currency Maturity Interest Trustee
Date (year) Bonds/ Status
Date Rate(%)
Sukuk
(million)
1 Sukuk Ijarah 19 Juli 2019 Seri A/ Rp Seri A/ Seri A/ Seri A/ Seri A/ 2023: 2022: PT Bank
Jangka July 19, Series Series A: Series Series A: Series A: idAA- idAA- Mega Tbk
Menengah PT 2019 A: 3 100.000 A: 17 Juli 8,50% Lunas (sy) (sy)
Jasamarga 2022 (Paid Off) oleh/by oleh/by
Pandaan Tol Seri B/ Seri B/ July 17, Seri B/ Pefindo Pefindo
Tahun 2019 Series Series B: 2022 B Series: Seri B/
Medium-Term B: 5 685.000 9,00% Series B:
Ijarah Sukuk Seri B/ Belum
PT Jasamarga Series Lunas
Pandaan Tol B: 17 Juli (Not
Year 2019 2024 Paid Off)
July 17,
2024
Informasi Obligasi Konversi Information on Converted Bonds
Sampai dengan Desember 2023, Jasa Marga tidak Until December 2023, Jasa Marga has not issued any
menerbitkan obligasi konversi. Dengan demikian, convertible bonds. Therefore, the company does not
Perseroan tidak memiliki informasi mengenai obligasi have information regarding convertible bonds.
konversi.
Informasi Sumber Pendanaan Lainnya
Information on Other Sources of Financing
Tabel Sumber Pendanaan Lainnya PT Jasa Marga (Persero) Tbk Tahun 2023
Table of Other Funding Sources of PT Jasa Marga (Persero) Tbk in 2023
Tahun Tenor
Nilai ( juta)
Uraian Terbit (tahun) Mata Uang Tujuan Penerbitan Keterangan
No Value
Description Issuance Term Currency Purpose of Issuance Description
(milion)
Year (Year)
1 Reksa Dana Penyertaan 2018 - Rp 1.970.000 Memperbaiki struktur Pada Juli 2023, telah
Terbatas Mandiri pemodalan serta dilakukan pembelian
Infrastruktur menjaga rasio-rasio kembali atas seluruh
Ekuitas Transjawa (RDPT keuangan Perseroan. unit penyertaan RDPT
MIET) Improving capital MIET oleh PT Jasamarga
Mandiri Infrastuktur structure and Transjawa Tol.
Ekuitas Transjawa Limited maintaining the In July 2023, all RDPT
Participation Mutual Fund Company's financial MIET investment units
(RDPT MIET) ratios. were repurchased
through PT Jasamarga
Transjawa Tol.
2 Kontrak Investasi Kolektif 2019 - Rp 1.303.400 Memperbaiki struktur -
Dana Investasi Infrastruktur pemodalan serta
(KIK-DINFRA) Toll Road menjaga rasio-rasio
Mandiri 001 keuangan Perseroan.
Infrastructure Investment Improving capital
Fund Collective Investment structure and
Contract (KIK-DINFRA) Toll maintaining the
Road Mandiri 001 Company's financial
ratios.
Pada tahun 2023, Jasa Marga tidak menerbitkan In 2023, the Company did not issue other funding
instrumen pendanaan lainnya. instruments.
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Review Visi dan Misi Perseroan Review on Company’s Vision and
Mission
Perseroan melibatkan seluruh pihak terkait yakni Dewan The Company involving all related parties, namely
Komisaris, Direksi, Karyawan, serta memperhatikan the Board of Commissioners, the Board of Directors,
kepentingan dari para pemangku kepentingan serta Employees, and pays attention to the interests of
dinamika bisnis dalam merumuskan Visi, Misi, dan Tata stakeholders and business dynamics in formulating its
Nilai. Vision, Mission and Values.
Visi dan Misi Jasa Marga tidak mengalami perubahan Vision and Mission of Jasa Marga did not change in
di tahun 2023. Pengkajian atas kesesuaian Visi dan 2023. Relevancy assessment of the Company's Vision
Misi Perseroan terhadap tantangan dan rencana and Mission to the Company's future challenges and
pengembangan usaha Perseroan ke depan dilakukan business development plans is conducted periodically.
secara berkala.
Berdasarkan hasil kajian tersebut, Manajemen menilai, Based on results of the study, Management assess
bahwa Visi dan Misi Perseroan yang ada saat ini masih that the Company's current Vision and Mission are still
relevan. Hal ini juga telah mendapat persetujuan dari relevant. This has also received approval from the Board
Dewan Komisaris. of Commissioners.
Budaya Perseroan Company’s Culture
Jasa Marga menerapkan tata nilai AKHLAK (Amanah, Jasa Marga applies AKHLAK values (Trustworthy,
Kompeten, Harmonis, Loyal, Adaptif dan Kolaboratif) Competent, Harmonious, Loyal, Adaptive and
sebagai landasan dalam berperilaku bagi seluruh Collaborative) as the basis for behavior for all
karyawan yang bekerja di lingkungan Jasa Marga. employees within Jasa Marga. As one of the SOEs, this
Sebagai salah satu BUMN, penerapan tersebut telah implementation is in accordance with Circular Letter of
sesuai dengan Surat Edaran Menteri BUMN No. SE-7/ the Minister of SOEs No. SE-7/MBU/07/2020 dated July
MBU/07/2020 tanggal 1 Juli 2020 tentang Nilai-Nilai 1, 2020 on Core Values of SOEs personnel.
Utama (Core Values) Sumber Daya Manusia BUMN.
Jasa Marga telah mengimplementasikan tata nilai Jasa Marga has implemented AKHLAK values in both the
AKHLAK baik di lingkungan induk maupun anak parent and subsidiary companies, hence the Company
perusahaan, sehingga Perseroan memiliki budaya has work culture that can increase the Company's value
kerja yang dapat meningkatkan nilai Perseroan dan and strengthen its competitiveness.
memperkuat daya saingnya.
Perubahan atas tata nilai Perseroan dari semula APIC Changes to the Company's values from APIC (Agility,
(Agility, Professionalism, Integrity dan Customer Focus) Professionalism, Integrity and Customer Focus) to
menjadi AKHLAK tertuang dalam Surat Keputusan AKHLAK are stated in the Decision of the Board of
Direksi No. 58/KPTS/2020 tanggal 29 Juli 2020 tentang Directors No. 58/KPTS/2020 dated July 29, 2020 on
Tata Nilai Perusahaan. Penerapan tata nilai AKHLAK Company Values. The implementation of AKHLAK
dilakukan melalui 4 (empat) proses tahapan untuk values is carried out through 4 (four) stage process
transformasi Budaya Perseroan yaitu tahap Awareness for the transformation of Company Culture, namely
(Sosialisasi), tahap Understanding (Internalisasi), tahap the Awareness (Socialization) stage, Understanding
Acceptance (Penerimaan) dan tahap Commitment (Internalization) stage, Acceptance (Approval) stage and
(Penguatan) yang dilakukan secara konsisten. Tata Nilai Commitment (Strengthening) stage which is implemented
AKHLAK terdiri dari 6 core values dan 18 perilaku utama, consistently. AKHLAK Values system consists of 6 core
sebagaimana dijelaskan sebagai berikut: values and 18 main behaviors, as explained below:
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Perseroan telah melakukan internalisasi Tata Nilai The Company has internalized AKHLAK Values with AKHLAK dengan tahapan awareness (sosialisasi), Awareness (Socialization) stage, Understanding tahap understanding (internalisasi), tahap acceptance (Internalization) stage, Acceptance (Approval) stage and (penerimaan), dan tahap commitment (penguatan) kepada Commitment (Strengthening) stage for all Jasa Marga seluruh Roadster Jasa Marga Group sesuai dengan Surat Group Roadsters in accordance with the Decision of the Keputusan Direksi, yaitu No. 64/KPTS/2020 tanggal Board of Directors, namely No. 64/KPTS/2020 dated 14 Agustus 2020. Perseroan juga telah membentuk August 14, 2020. The Company has also formed AKHLAK Tim Change Agent (Commander) Tata Nilai AKHLAK di Values Change Agent (Commander) Team within Jasa lingkungan Jasa Marga Group yang dipimpin oleh Direktur Marga Group led by the Director of Human Capital & Human Capital & Transformasi. Transformation. Tahap awareness dan tahap understanding sebagai Awareness (Socialization) and Understanding rangkaian proses transformasi budaya telah dilakukan di (Internalization) phases as a series of cultural tahun 2020. Mengingat di tahun tersebut masih dalam situasi transformation processes were done in 2020. Considering pandemi COVID-19, maka sebagian besar kegiatan pada that this year we were still in a COVID-19 pandemic tahap understanding dilakukan melalui media elektronik. situation, most of the activities in socialization phase were Dalam tahap understanding, Perseroan membentuk 240 done through electronic media. In the internalization orang Change Agent yang disebut Commander AKHLAK phase, the Company formed 240 Change Agents called yang tersebar di seluruh Jasa Marga Group, baik di level AKHLAK Commanders who were spread throughout Jasa Asset Owner, Asset Manager, maupun di Service Provider Marga Group, both at the Asset Owner, Asset Manager agar internalisasi berjalan lebih efektif. Change Agent and Service Provider levels so that internalization could tersebut menerima berbagai pelatihan dan workshop run more effectively. These Change Agents received sekaligus mengimplementasikannya di unit kerja masing- various training and workshops and implemented them in masing. Penerapan tersebut dilakukan melalui pembuatan their respective work units. The implementation, among video afirmasi AKHLAK, mapping perilaku AKHLAK di others, were making AKHLAK affirmation videos, mapping Unit Kerja masing-masing, lalu membuat program budaya AKHLAK behavior in each Work Unit, then creating an AKHLAK di Unit Kerja masing-masing, serta melakukan AKHLAK culture program in each Work Unit, as well as pengukuran Indeks Maturitas Budaya berbasis metode Net measuring Cultural Maturity Index based on the Net Promoter Score (NPS) di setiap Unit Kerja. Promoter Score (NPS) method in each Work Unit. Selanjutnya di tahun 2021, Perseroan menjalankan tahapan Furthermore, in 2021, the Company was implemented penerimaan/acceptance dari proses transformasi budaya the Acceptance stage of the company culture Perseroan. Pada tahap ini, Jasa Marga menyelenggarakan transformation process. At this stage, Jasa Marga held 10 (sepuluh) series Commander Talk Series atau CTS 10 (ten) series of Commander Talk Series or CTS to untuk memperdalam penerapan budaya AKHLAK dari deepen the implementation of AKHLAK culture from Pembahasan Target NPS, Video Testimoni AKHLAK NPS Target Discussions, AKHLAK Leaders Testimonial Leaders, Kisah-kisah Kepahlawanan hingga Pembuatan Videos, Heroic Stories to Creating Cultural Programs Program Budaya di Unit Kerja masing-masing. Kegiatan in their respective Work Units. In the acceptance stage tahapan penerimaan/acceptance, Jasa Marga Group juga activities, Jasa Marga Group also socialized AKHLAK melakukan sosialisasi budaya AKHLAK kepada Vendor dan culture to Vendors and Work Partners in their respective Mitra Kerja di lingkungan kerja masing-masing. Pada tahapan work environments. In the final stage in 2021, Jasa yang terakhir di tahun 2021, Jasa Marga membangun Marga was asserted Commitment traits to all Jasa Marga penguatan/commitment kepada seluruh Roadster Jasa Group Roadsters by held 10 (ten) series of activities Marga Group dengan cara menyelenggarakan 10 (sepuluh) called Commander Commitment Journey (CCJ). In the series kegiatan yang dinamakan Commander Commitment strengthening/Commitment process, Jasa Marga is also Journey (CCJ). Dalam proses penguatan/commitment Jasa required to create a Commitment Pact in all its respective Marga diwajibkan juga membuat Pakta Komitmen di seluruh Work Units as a form of joint commitment in AKHLAK Unit Kerja masing-masing sebagai bentuk komitmen culture implementation. bersama dalam mengimplementasikan budaya AKHLAK. Penguatan tata nilai AKHLAK terus dilanjutnya di tahun The AKHLAK values was continued to be strengthened 2022 melalui beragam kegiatan seperti penyelenggaraan throughout 2022 by various means of activities, including 12 (dua belas) series AKHLAK for Impactful Change (AIC) 12 (twelve) AKHLAK for Impactful Change (AIC) Series to untuk memperdalam penerapan budaya AKHLAK mulai extend the implementation of AKHLAK culture starting dari Impact of AKHLAK to Human Capital & Transformation from, Impact of AKHLAK to Human Capital & Transformation Performance, Impact of AKHLAK for Operation Performance, Impact of AKHLAK for Operation Performance, Impact of AKHLAK to Finance Performance, Performance, Impact of AKHLAK on Finance Performance, The Impact of AKHLAK Business Efectiveness, The Impact The Impact of AKHLAK Business Effectiveness, The Impact of AKHLAK to Service Performance, Impact of AKHLAK for of AKHLAK to Service Performance, Impact of AKHLAK for 108 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Profil Perusahaan
Company Profile
Business Development Performance, Impact of AKHLAK Business Development Performance, Impact of AKHLAK
for Business Performance, Impact of AKHLAK to Related for Business Performance, Impact of AKHLAK to Related
Business Performance, Impact of AKHLAK to Maintenance Business Performance, Impact of AKHLAK to Maintenance
Performance, The Impact of AKHLAK on Achievement Performance, Impact of AKHLAK on Achievement at Jasa
at Jasa Marga, Impact of AKHLAK in Corporate Culture, Marga, Impact of AKHLAK in Corporate Culture, to Impact
hingga Impact of AKHLAK on Business Acceleration. Selain of AKHLAK on Business Acceleration. Apart from that,
itu Jasa Marga juga menyelenggarakan 3 (tiga) series Town Jasa Marga also held 3 (three) Town Hall Meeting Series
Hall Meeting atau THM untuk sarana forum leaders mulai (THM) as a forum leaders medium starting from, Leading
dari Leading Impactful Change, Be a Better Version of You, Impactful Change, Be a Better Version of you, Goodbye
Goodbye Yesterday, Hello Tomorrow hingga Sumpah Jaga Yesterday, Hello Tomorrow, to Sumpah Jaga AKHLAK
AKHLAK dengan menghadirkan beberapa narasumber with a few presented witnesses. Consequently, Jasa
Selanjutnya, Jasa Marga tetap menyelenggarakan kegiatan Marga kept on doing AKHLAK Realignment activities as
AKHLAK Realignment sebagai penguatan budaya untuk a mean to strengthen the culture towards Commitment
tahap Commitment. Program AKHLAK Realignment step. AKHLAK Realignment program was aimed to realign
bertujuan untuk menyelaraskan kembali implementasi the AKHLAK culture implementation in the Company.
budaya AKHLAK di Perseroan. Implementasi ini dilakukan This implementation was done in December 2022 on
pada bulan Desember tahun 2022 pada ruas Balikpapan- the Balikpapan-Samarinda toll road (PT JMTM on JBS toll
Samarinda (PT JMTM ruas JBS, PT JBS, PT JMTO ruas JBS, road, PT JBS, PT JMTO on JBS toll road, and JMRB Region
dan JMRB Wil. VII), ruas Bali - Mandara, ruas Purbaleunyi VII), Bali - Madura toll road, Purbaleunyi toll road (PT JMRB
(PT JMRB Wilayah II, PT JMTM ruas Purbaleunyi 1, PT JMTO Region II, PT JMTM Purbaleunyi 1 toll road, PT JMTO on
ruas Purbaleunyi, dan RO3 RMT), ruas Palimanan-Kanci (PT Purbaleunyi toll road, and RO3 RMT), Palimanan-Kanci
JMTM ruas Palikanci & PT JMTO ruas Palikanci) dan daerah toll road (PT JMTM on Palikanci toll road and PT JMTO
Sumatera (PT JMTO area Medan-Binjai, PT JMTO area on Palikanci toll road), and Sumatera region (PT JMTO
Belmera, PT JMTM area Belmera, PT JMRB Wilayah VI, PT Medan-Binjai area, PT JMTO Belmera area, PT JMTM
JMTO area Medan-Kualanamu-Tebing Tinggi, PT JKT & RO1 Belmera area, PT JMRB Region VI, PT JMTO Medan-
RNT). Kualanamu-Tebing Tinggi area, PT JKT, and RO1 RNT).
Pada tahun 2023, di bulan Januari sampai dengan In January to March 2023, Jasa Marga Group kept on
Maret 2023, Jasa Marga Group tetap melanjutkan doing AKHLAK Realignment program on the first section
penyelenggaraan program AKHLAK Realignment pada ruas of Jabodetabek toll road (JMT, PT JMTM Headquarters,
Jabotabek bagian pertama (JMT, Kantor Pusat PT JMTM & and RNT), first section of Central Java (PT JMTM Semarang
RNT), daerah Jawa Tengah bagian pertama (PT JMTM area area), Jakarta-Cikampek toll road (PT JTT, PT JJC, and RO1
Semarang), ruas Jakarta-Cikampek (PT JTT, PT JJC dan PT JTT), second section Central Java (PT JMTO Solo-Ngawi
RO1 PT JTT), dan daerah Jawa Tengah bagian kedua (PT area, PT JMTM Ngawi-Kertosono area, PT JMRB Region
JMTO area Solo-Ngawi, PT JMTO area Ngawi-Kertosono, IV, PT Jasamarga Solo Ngawim PT Jasamarga Jogja
PT JMTM area Solo-Ngawi, PT JMTM area Ngawi- Bawen, PT Jogjasolo Marga Makmur, and PT Jasamarga
Kertosono, PT JMRB Wil. IV, PT Jasamarga Solo Ngawi, Ngawi Kertosono Kediri), second section of Jabodetabek
PT Jasamarga Jogja Bawen, PT Jogjasolo Marga Makmur toll road (PT Jasamarga on Jakarta-Tangerang toll road,
& PT Jasamarga Ngawi Kertosono Kediri), ruas Jabotabek PT Jasamarga, PT Jasamarga Cibitung-Cilincing, PT JMTO
bagian kedua (PT Jasamarga ruas Jakarta-Tangerang, PT on Cibitung-Cilincing toll road, PT JMTO on BORR toll
Jasamarga PT Jasamarga Cibitung-Cilincing, PT JMTO road, PT JMTO on Bogor-Ciawi-Sukabumi toll road, PT
ruas Cibitung-Cilincing, PT JMTO ruas BORR, PT JMTO JMTM JTC area, PT JMTM Jagorawi area, PT JMTM JORR
ruas Bogor-Ciawi-Sukabumi, PT JMTM area JTC, PT JMTM area, JMTC, PT JMTM AMP and heavy equipment, and
area Jagorawi, PT JMTM area JORR, JMTC, PT JMTM AMP pension fund), also Jasa Marga Headquarters. Afterwards,
& Alat Berat dan Dapen) serta Kantor Pusat Jasa Marga. Jasa Marga also held Forum Commander program which
Kemudian, Jasa Marga juga menyelenggarakan program aimed to develop the Company's AKHLAK implementation
Forum Commander yang bertujuan untuk meningkatkan learning. Then, Company held AKHLAK Enrichment
pembelajaran mengenai implementasi AKHLAK di program which aimed to increase the comprehension
Perseroan, selanjutnya Perseroan melaksanakan program level by Leaders towards Jasa Marga Roadsters, and also,
AKHLAK Enrichment yang bertujuan untuk meningkatkan Company has implemented 3 (three) Town Hall Meeting
level pemahaman oleh Leaders kepada para Roadster series (THM), which includes, Keep Healthy and Wealthy to
Jasa Marga, serta Perseroan juga mengimplementasikan Set Your Goals, AKHLAK Membudaya Jasa Marga, Sejiwa
3 (tiga) series Town Hall Meeting (THM) yaitu Keep Healthy Berkarya, and Wujudkan Budaya AKHLAK dalam Praktik
& Wealthy to Set Your Goals, AKHLAK Membudaya Jasa Bisnis yang Bersih Tanpa Korupsi. THM was aimed so all
Marga, Sejiwa Berkarya serta Wujudkan Budaya AKHLAK the Jasa Marga Roadsters could acquire direct opportunity
dalam Praktik Bisnis yang Bersih Tanpa Korupsi. THM to gain insights from various speakers present.
bertujuan agar para Roadster Jasa Marga agar dapat
memiliki kesempatan langsung untuk mendapatkan
wawasan dari berbagai narasumber yang hadir.
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Bidang Usaha
Line of Business
Maksud dan Tujuan Kegiatan Usaha Purpose and Objectives of the
Perseroan Menurut Anggaran Dasar Company's Business Activities
Terakhir According to the Latest Articles of
Association
Berdasarkan Anggaran Dasar Perseroan terakhir, In accordance with the latest Articles of Association
sebagaimana tertuang dalam Akta No. 40 tanggal 19 of the Company, as stated in Deed No. 40 dated July
Juli 2021, yang dibuat di hadapan Ir. Nanette Cahyanie 19, 2021, made before Ir. Nanette Cahyanie Handari
Handari Adi Warsito S.H., Notaris di Jakarta, dan telah Adi Warsito S.H., Notary in Jakarta, and has been
disetujui oleh Menteri Hukum dan Hak Asasi Manusia approved by the Minister of Law and Human Rights in
dalam Keputusan No. AHU-AH.01.03-0429854 tanggal 21 Decree No. AHU-AH.01.03-0429854 dated July 21,
Juli 2021 serta telah didaftarkan dalam Daftar Perseroan 2021 and has been registered in the Company Register
No. AHU-0125817.AH.01.11.TAHUN2021 tanggal 21 Juli No. AHU-0125817.AH.01.11.TAHUN2021 July 21, 2021,
2021, Pasal 3 ayat (1), maksud dan tujuan Perseroan ialah Article 3 paragraph (1), the purpose and objective of
turut serta melaksanakan dan menunjang kebijakan the Company is to participate in implementing and
dan program Pemerintah di bidang ekonomi dan supporting Government policies and programs in the
pembangunan nasional pada umumnya, khususnya field of economy and national development in general,
pembangunan di bidang Pengusahaan Jalan Tol dengan especially development in the Road Concession sector
sarana penunjangnya dengan menerapkan prinsip- Toll roads with their supporting facilities by applying the
prinsip perseroan terbatas. principles of limited liability companies.
Sedangkan berdasarkan Pasal 3 ayat (2) dan Pasal 3 Meanwhile, based on Article 3 paragraph (2) and Article
ayat (3) menyatakan bahwa kegiatan usaha dan kegiatan 3 paragraph (3) it states that the Company’s business
usaha penunjang Perseroan adalah sebagai berikut: activities and supporting business activities are as
follows:
1. Kegiatan Usaha Utama Perseroan meliputi: 1. Main Business Activities, including:
a. Melakukan perencanaan teknis, pelaksanaan a. Commence toll roads technical planning,
konstruksi, pengoperasian dan/atau preservasi construction implementation, operation and/or
jalan tol. preservation.
b. Mengusahakan lahan di ruang milik jalan tol b. Develop land in the space owned by the toll road
(rumijatol) dan lahan yang berbatasan dengan (rumijatol) and land nearby the rumijatol for rest
rumijatol untuk tempat istirahat dan pelayanan, and services area, along with other facilities and
berikut dengan fasilitas-fasilitas dan usaha lainnya. businesses.
c. Melakukan kegiatan pengembangan kawasan c. Commence area development activities that are
yang terintegrasi dengan pengembangan jaringan integrated with toll road network development.
jalan tol.
d. Melakukan kegiatan dibidang jasa layanan d. Carrying out activities in toll road preservation and
preservasi dan pengoperasian jalan tol. operation services.
e. Aktivitas jalan tol, mencakup pelayanan lalu lintas e. Toll road activities, including vehicle traffic services
kendaraan melalui jalan atau jembatan tol. through toll roads or bridges.
f. Melakukan investasi termasuk penyertaan modal f. Place investments, including shares investment in
pada perusahaan lainnya sejalan dengan dan other companies in line with and to achieve the
untuk mencapai maksud dan tujuan Perseroan. Company’s goals and objectives.
2. Kegiatan Usaha Penunjang meliputi: 2. Supporting Business Activities, including:
Bidang pengembangan jasa untuk usaha-usaha Service development for businesses related to
yang terkait dengan moda-moda/sarana transportasi, means/modes of transportation, distribution of Liquid/
pendistribusian material cair/padat/gas, jaringan solid/gas material, information, technology and
sarana informasi, teknologi dan komunikasi, terkait communication device network, related to the toll
dengan koridor jalan tol dengan memperhatikan road corridor by complying with the Law.
Peraturan Perundang-undangan.
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Profil Perusahaan
Company Profile
Kegiatan Usaha yang Dijalankan pada Business Activity Implemented in Fiscal
Tahun Buku Year
Pada tahun buku 2023, Jasa Marga telah menjalankan In 2023 fiscal year, Jasa Marga has operated all of
seluruh kegiatan usaha utama yang tercantum pada the main business activities as mentioned in article 3
pasal 3 ayat (2) Anggaran Dasar Perseroan. paragraph (2) Articles of Association.
Model Operasi Operating Model
Guna menunjang pencapaian sasaran Perseroan In order to support the achievement of the Company's
sesuai dengan Rencana Jangka Panjang tahun 2021- targets in accordance with the 2021-2025 Long Term
2025 untuk membangun ketahanan Perseroan dengan Plan to build the Company's resilience by balancing
menyeimbangkan pertumbuhan dan kesinambungan growth and financial sustainability, the Company is
keuangan, Perseroan mengembangkan model bisnis developing business model consisting of three business
yang terdiri dari tiga lini bisnis yakni: (i) lini bisnis konsesi lines: (i) toll road concession business; (ii) supporting
jalan tol; (ii) lini bisnis pendukung operasi jalan tol business of toll road operation which include toll road
yang mencakup bisnis pengoperasian jalan tol serta operation business and toll road preservation business;
bisnis preservasi jalan tol; dan (iii) lini bisnis prospektif and (iii) prospective business lines that including property
yang mencakup pengembangan properti/Toll Corridor development/Toll Corridor Development (TCD), Rest and
Development (TCD), Tempat Istirahat dan Pelayanan Service Areas (TIP), advertising and utilities, building
(TIP), iklan dan utilitas, building management, serta management, and commercial business.
bisnis komersil.
Bagan Lini Bisnis, Peran, dan Ruang Lingkup Pekerjaan
Chart of Business Lines, Role and Scope of Work
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Peran dalam Perseroan dibagi menjadi 3 (tiga), yaitu The role in the Company is divided into 3 (three), namely
asset owner, asset manager dan service provider. asset owner, asset manager, and service provider. The
Peran sebagai asset owner berada pada level pusat role as asset owner is held by the central office or at
atau korporat di mana ruang lingkup pekerjaannya corporate level where the scope of work includes the
mencakup pengembangan visi dan misi, fungsi strategis development of vision and mission, strategic functions
dan kepemimpinan. Selanjutnya, peran sebagai asset and leadership. In the meantime, the role as asset
manager berada pada level Regional, Representative manager is held by Regions, the Representative Office,
Office, dan Entitas Anak dengan ruang lingkup pekerjaan and Subsidiaries with the scope of work including:
meliputi perencanaan, pengelolaan, pemantauan, planning, management, monitoring, reviewing, and
peninjauan, dan evaluasi. Sementara peran service evaluating. While the role of service providers has the
provider memiliki ruang lingkup sebagai pendukung scope of supporting the toll road business which is
bisnis jalan tol yang terbagi menjadi 3 (tiga) bagian, yaitu divided into 3 (three) sections, namely asset operator
asset operator (lalu lintas dan transaksi), asset maintainer (traffics and transactions), asset maintainer (preservation),
(preservasi), dan asset optimizer (pengembangan TCD). and asset optimizer (TCD development).
Bagan High Level Pembagian Peran dan Tanggung Jawab Jasa Marga Group
Chart of High Level Division of Roles and Responsibilities of Jasa Marga Group
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Profil Perusahaan
Company Profile
Produk dan Jasa yang Dihasilkan (Model Bisnis)
Products and Services (Business Model)
Produk dan Jasa yang ditawarkan Jasa Marga dibagi Products and services offered by Jasa Marga are divided
dalam 3 (tiga) bidang utama, yakni: into 3 (three) main business, as follows:
Bisnis Konsesi Jalan Tol Toll Road Concession Business
Sejalan dengan visi Perseroan menjadi perusahaan jalan In line with the Company's vision to become the largest,
tol nasional terbesar, terpercaya dan berkesinambungan, most trusted and sustainable national toll road company,
Perseroan terus berupaya mempertahankan pangsa the Company continues to strive to maintain its share of
pasar jalan tol di Indonesia. Perseroan mengelola toll road market in Indonesia. The Company manages
penambahan kepemilikan hak pengusahaan jalan tol additional ownership of toll road concession rights
melalui Entitas Anak dalam bentuk Badan Usaha Jalan through Subsidiaries in the form of Toll Road Business
Tol (BUJT). Masing-masing Entitas Anak dalam bentuk Entities (BUJT). Each Subsidiary in the form of BUJT
BUJT didirikan untuk melaksanakan pengusahaan was established to operating toll roads, which includes
jalan tol, yang meliputi pendanaan, perencanaan funding, engineering planning, construction, operation
teknik, pelaksanaan konstruksi, pengoperasian dan and preservation of toll roads, as well as other businesses
preservasi jalan tol, serta usaha-usaha lainnya sesuai in accordance with provisions and regulations of the
dengan ketentuan-ketentuan dan peraturan perundang- applicable laws and regulations.
undangan yang berlaku.
Hingga akhir 2023, Perseroan memiliki hak konsesi Until the end of 2023, the Company has concession
untuk 36 ruas jalan tol sepanjang 1.736 km melalui rights for 36 toll roads that span 1,736 km through
proses tender, akuisisi dan pemrakarsa. Pengoperasian tenders, acquisitions and initiator processes. Operations
atas konsesi jalan tol tersebut terbagi ke dalam 2 (dua) of toll road concession are divided into 2 (two) regions
Regional dan melalui Entitas Anak dari subholding PT and through 1 (one) subsidiary of PT Jasamarga Transjawa
Jasamarga Transjawa Tol (JTT). Hingga akhir tahun 2023, Tol (JTT) subholding. Until the end of 2023, of the total
dari total panjang konsesi yang dimiliki Perseroan 1.264 length of toll road concessions owned by the Company,
km diantaranya telah beroperasi. 1,264 km have been operating.
Tabel Ruas Jalan Tol Jasa Marga Periode 1978-2023
Table of Jasa Marga’s Toll Roads in 1978-2023 Period
No Konsensi Panjang (Km) Tahun Mulai Operasi Perusahaan (Induk)
Concession Length (Km) Years of Initial Operation (Parent)
1 Jakarta Bogor-Ciawi (Jagorawi) 59,0 1978
2 Jakarta-Tangerang 33,0 1984
3 Prof. Dr. Ir. Sedyatmo 14,3 1984
4 Cawang-Tomang-Pluit 23,6 1987
5 Padalarang-Cileunyi (Padaleunyi) 64,4 1990
6 Cikampek-Padalarang (Cipularang) 58,5 2003
7 Belawan-Medan-Tanjung Morawa (Belmera) 42,7 1986
8 Jakarta Outer Ring Road (JORR) Seksi E1, E2, E3, W2S 28,3 1991
9 Ulujami-Pondok Aren 5,6 2001
10 JORR W2 Utara 7,9 2014
Beroperasi sebagian sejak tahun 2009
11 Bogor Outer Ring Road (BORR) 11,3
Partially operated since 2009
12 Cengkareng-Batuceper-Kunciran 14,2 2021
13 Kunciran-Serpong 11,1 2019
14 Semarang-Solo 72,6 2011
15 Surabaya-Mojokerto 36,3 2011
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Tabel Ruas Jalan Tol Jasa Marga Periode 1978-2023
Table of Jasa Marga’s Toll Roads in 1978-2023 Period
No Konsensi Panjang (Km) Tahun Mulai Operasi Perusahaan (Induk)
Concession Length (Km) Years of Initial Operation (Parent)
16 Gempol-Pasuruan 34,2 2017
17 Gempol-Pandaan 13,6 2015
18 Nusa Dua-Ngurah Rai-Benoa 9,7 2013
19 Medan- Kualanamu-Tebing Tinggi 61,7 2017
20 Solo-Ngawi 90,4 2018
Beroperasi sebagian sejak tahun 2018
21 Ngawi-Kertosono-Kediri 114,9
Partially operated since 2018
22 Cinere-Serpong 10,1 2021
23 Jakarta-Cikampek (Japek) 83,0 1988
24 Semarang A,B,C 24,8 1983
25 Surabaya-Gempol (Surgem) 48,8 1986
26 Palimanan-Kanci (Palikanci) 26,3 1998
27 Batang-Semarang 75,0 2018
28 Balikpapan-Samarinda 97,3 2019
29 Manado-Bitung 39,9 2020
30 Pandaan-Malang 38,5 2019
31 Jalan Layang Sheikh Mohammed Bin Zayed (MBZ) 38,0 2019
Tahap pembebasan lahan dan konstruksi
32 Probolinggo-Banyuwangi 172,9
Land acquisition and construction phase
Tahap pembebasan lahan dan konstruksi
33 Jakarta-Cikampek II Selatan 64,0
Land acquisition and construction phase
Tahap pembebasan lahan dan konstruksi
34 Yogyakarta-Bawen 75,8
Land acquisition and construction phase
Tahap pembebasan lahan dan konstruksi
35 Solo-Yogyakarta-NYIA Kuloprogo 96,6
Land acquisition and construction phase
Tahap pembebasan lahan
36 Akses Patimban 37,1
Land acquisition phase
Bisnis Pengoperasian Jalan Tol Toll Road Operations Business
Perseroan menjalankan bisnis pengoperasian jalan The Company conducts toll road operation business
tol melalui Entitas Anak, yaitu PT Jasamarga Tollroad through a Subsidiary, PT Jasamarga Tollroad Operator
Operator (JMTO). Layanan yang diberikan oleh Perseroan (JMTO). Services provided by the Company include
antara lain adalah layanan transaksi dan layanan lalu transaction services and traffic services as well as
lintas serta layanan pemeliharaan. Layanan transaksi maintenance services. Transaction services relate to the
berhubungan dengan ketersediaan maupun kecepatan availability and speed of tools and systems at toll gates
alat dan sistem di gerbang tol untuk memproses to process user transactions on each toll road. Traffic
transaksi yang dilakukan oleh setiap pengguna jalan tol. services are series of activities that include planning,
Layanan lalu lintas adalah serangkaian upaya kegiatan procurement, installation, regulation and maintenance
yang, meliputi: perencanaan, pengadaan, pemasangan, of road equipment facilities in order to realize, support
pengaturan, dan pemeliharaan fasilitas perlengkapan and maintain security, safety, order and smooth traffic,
jalan dalam rangka mewujudkan, mendukung, dan especially on toll roads. Apart from toll road operation
memelihara keamanan, keselamatan, ketertiban, dan services, PT JMTO also provides information technology
kelancaran lalu lintas khususnya di jalan tol. Selain services and Electronic Toll Collection (ETC) services to
layanan pengoperasian jalan tol, PT JMTO juga support toll road operations.
menyediakan layanan teknologi informasi dan layanan
Electronic Toll Collection (ETC) sebagai pendukung
operasional jalan tol.
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Profil Perusahaan
Company Profile
Tabel Produk Layanan Pengoperasian Jalan Tol, Electronic Toll Collection, dan Teknologi Informasi PT JMTO Tahun 2023
Table of Toll Road Operation Services, Electronic Toll Collection and Information Technology Products of PT JMTO in 2023
Layanan
Services
Ruas Pengoperasian Teknologi
No
Toll Road Electronic
Jalan Tol Informasi
Toll Road Toll Collection Information
Operations Technology
Perusahaan (Induk)
The Company (Parent)
1 Jagorawi (Jakarta-Bogor-Ciawi)
2 Jakarta-Tangerang
3 Prof. Dr. Ir. Sedyatmo
4 Cawang-Tomang-Pluit
5 Padalarang-Cileunyi (Padaleunyi)
6 Cikampek-Padalarang (Cipularang)
7 Belawan-Medan-Tanjung Morawa (Belmera)
8 Jakarta Outer Ring Road (JORR) Seksi E1, E2, E3, W2S
9 Ulujami-Pondok Aren
Entitas Anak, Ventura Bersama serta Entitas Anak dan Ventura Bersama dari PT JTT
Subsidiaries and Joint Venture Entities, as well as Subsidiaries and Joint Venture Entities under PT JTT
1 Gempol-Pasuruan
2 Medan-Kualanamu-Tebing Tinggi
3 Surabaya-Mojokerto
4 Solo-Ngawi
5 Ngawi-Kertosono-Kediri
6 Jakarta-Cikampek (Japek)
7 Palimanan-Kanci (Palikanci)
8 Semarang A,B,C
9 Surabaya-Gempol (Surgem)
10 Semarang-Batang
11 Pandaan-Malang
12 Semarang-Solo
13 Kunciran-Serpong
14 Jalan Layang Sheikh Mohammed Bin Zayed (MBZ)
15 Balikpapan-Samarinda
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Tabel Produk Layanan Pengoperasian Jalan Tol, Electronic Toll Collection, dan Teknologi Informasi PT JMTO Tahun 2023
Table of Toll Road Operation Services, Electronic Toll Collection and Information Technology Products of PT JMTO in 2023
Layanan
Services
Ruas Pengoperasian Teknologi
No
Toll Road Electronic
Jalan Tol Informasi
Toll Road Toll Collection Information
Operations Technology
17 Ulujami-Kebon Jeruk (JORR W2 Utara)
18 Bogor Ring Road
19 Gempol-Pandaan
20 Nusa Dua-Ngurah Rai-Tanjung Benoa
21 Jakarta-Cikampek II Selatan
22 Kunciran-Cengkareng
23 Cinere-Serpong
24 Medan- Binjai*
BUJT di Luar Kelompok Usaha Jasa Marga
BUJT Outside Jasa Marga Group
1 Bogor-Ciawi-Sukabumi
2 Kayu Agung-Palembang Betung
3 Cimanggis-Cibitung
4 Cibitung-Tanjung Priok
5 Krian-Legundi-Bunder-Manyar
6 Serpong-Balaraja
7 Semarang-Demak
Keterangan/ Note :
*JMTO menyediakan Layanan Pengoperasian Ruas Medan – Binjai pada periode Januari – Oktober 2023
*JMTO provides Medan - Binjai Section Operation Service in the period of January - October 2023
Sementara PT Jasamarga Tollroad Maintenance (JMTM), Meanwhile, PT Jasamarga Tollroad Maintenance
Entitas Anak, menyediakan layanan jasa manajemen (JMTM), a subsidiary, provides toll road preservation
preservasi jalan tol dan konstruksi. Layanan preservasi and construction management services. Preservation
dilakukan untuk menjaga kualitas jalan tol yang meliputi services are carried out to maintain the quality of toll
kegiatan perencanaan dan pelaksanaan preservasi jalan roads which include planning and implementation of toll
tol, peningkatan kapasitas jalan tol dan penyewaan alat road preservation, toll road capacity improvement and
berat dalam rangka pemenuhan Standar Pelayanan heavy equipment rental in order to fulfil the Minimum
Minimal (SPM) jalan tol. Rincian terkait layanan preservasi Service Standards (MSS) of toll roads. Details related to
jalan tol dan proyek konstruksi terlihat pada tabel berikut toll road preservation services and construction projects
ini: are shown in the following table:
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Profil Perusahaan
Company Profile
Tabel Daftar Pekerjaan PT Jasamarga Tollroad Maintenance (JMTM) Tahun 2023
Table of Project List of PT Jasamarga Tollroad Maintenance (JMTM) in 2023
No Nama Pekerjaan Pemberi Kerja
Project Name Employer
1 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Ruas Jakarta-Cikampek
Management Contract on Minimum Service Standard Fulfilment in Jakarta -
Cikampek Toll Road Preservation Aspect
2 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Ruas Semarang ABC
Management Contract on Minimum Service Standard Fulfilment in ABC
Semarang Toll Road Preservation Aspect
PT Jasamarga Transjawa Tol
3 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Palimanan-Kanci
Management Contract on Minimum Service Standard Fulfilment in Palimanan-
Kanci Toll Road Preservation Aspect
4 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Surabaya-Gempol
Management Contract on Minimum Service Standard Fulfilment in Surabaya-
Gempol Toll Road Preservation Aspect
5 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Jakarta Outer Ring Road Seksi E1, E2, E3, dan Ulujami -
Pondok Aren
Management Contract on Minimum Service Standard Fulfilment in Jakarta
Outer Ring Road Section E1, E2, E3, and Ulujami - Pondok Aren Toll Road
Preservation Aspect
6 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Jakarta-Tangerang-Cengkareng
Management Contract on Minimum Service Standard Fulfilment in Jasamarga Metropolitan Tollroad
JakartaTangerang-Cengkareng Toll Road Preservation Aspect Regional Division
7 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Jakarta-Bogor-Ciawi
Management Contract on Minimum Service Standard Fulfilment in
JakartaBogor-Ciawi Toll Road Preservation Aspect
8 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Purwakarta-Bandung-Cileunyi
Management Contract on Minimum Service Standard Fulfilment in Purwakarta-
Bandung-Cileunyi Toll Road Preservation Aspect
9 Kontrak Manajemen Pemenuhan Standar Pelayanan Minimal di Bidang
Preservasi Jalan Tol Belawan-Medan-Tj. Morawa Jasamarga Nusantara Tollroad
Management Contract on Minimum Service Standard Fulfilment in Regional Division
BelawanMedan-Tj. Morawa Toll Road Preservation Aspect
10 Kontrak Manajemen Bidang Preservasi Jalan Tol pada Ruas Tol Solo-Ngawi
PT Jasamarga Solo Ngawi
Management Contract on Solo - Ngawi Toll Road Preservation Aspect
11 Kontrak Manajemen Bidang Preservasi Jalan Tol pada Ruas Tol Gempol-
Pasuruan PT Jasamarga Gempol Pasuruan
Management Contract on Gempol-Pasuruan Toll Road Preservation Aspect
12 Kontrak Manajemen Bidang Preservasi Jalan Tol pada Ruas Tol Ngawi-
Kertosono PT Jasamarga Ngawi Kertosono Kediri
Management Contract on Ngawi-Kertosono Toll Road Preservation Aspect
13 Kontrak Manajemen Bidang Preservasi Jalan Tol pada Ruas Tol Surabaya-
Mojokerto PT Jasamarga Surabaya Mojokerto
Management Contract on Surabaya-Mojokerto Toll Road Preservation Aspect
14 Kontrak Manajemen Bidang Preservasi Jalan Tol pada Ruas Tol Semarang-
Batang PT Jasamarga Semarang Batang
Management Contract on Semarang-Batang Toll Road Preservation Aspect
15 Kontrak Manajemen Bidang Preservasi Jalan Tol pada Ruas Tol Medan-
Kualanamu-Tebing Tinggi
PT Jasamarga Kualanamu Tol
Management Contract Medan-Kualanamu-Tebing Tinggi Toll Road Preservation
Aspect
16 Kontrak Manajemen Bidang Preservasi Jalan Tol pada Ruas Tol Bali Mandara
PT Jasamarga Bali Tol
Management Contract on Bali Mandara Toll Road Preservation Aspect
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Tabel Daftar Pekerjaan PT Jasamarga Tollroad Maintenance (JMTM) Tahun 2023
Table of Project List of PT Jasamarga Tollroad Maintenance (JMTM) in 2023
No Nama Pekerjaan Pemberi Kerja
Project Name Employer
17 Kontrak Manajemen Bidang Preservasi Jalan Tol Pada Ruas Tol Jakarta PT Jasamarga Jalanlayang Cikampek
Cikampek II Elevated
Management Contract on Jakarta Cikampek II Elevated Toll Road Maintenance
Aspect
18 Kontrak Manajemen Bidang Preservasi Jalan Tol Pada Ruas Tol Gempol- PT Jasamarga Pandaan Tol
Pandaan
Management Contract on Gempol-Pandaan Toll Road Maintenance Aspect
19 Kontrak Manajemen Bidang Preservasi Jalan Tol Pada Ruas Tol Balikpapan- PT Jasamarga Balikpapan Samarinda
Samarinda
Management Contract on Balikpapan-Samarinda Toll Road Maintenance Aspect
20 Kontrak Manajemen Bidang Preservasi Jalan Tol Pada Ruas Tol Manado-Bitung PT Jasamarga Manado Bitung
Management Contract on Manado-Bitung Toll Road Maintenance Aspect
21 Pembangunan Gedung Kantor PT Jasamarga Jalanlayang Cikampek PT Jasamarga Jalanlayang Cikampek
The Construction of PT Jasamarga Jalanlayang Cikampek Office Building
22 Pekerjaan Aspal dan Expantion Joint Seksi 4 Pada Jalan Tol Cibitung-Cilincing PT Cibitung Tanjung Priok Port
Asphalt Work and Expanson Joint Section 4 on Cibitung-Cilincing Toll Road Tollways
23 Pekerjaan Rekonstruksi Perkerasan Pada Ruas Jalan Tol Cipularang Tahun 2023 PT Gienda Putra
Pavement Rekonstruction Work on Cipularang Toll Road in 2023
24 Pekerjaan Perkerasan Aspal Pada Paket Pekerjaan Perbaikan Perkerasan PT Sarana Seja Ibadah
Tempat Istirahat (TI) KM 72 Jalur A Ruas Jalan Tol Cipularang Tahun 2023
Asphalt Pavement Work on Pavement Repair at Rest Area KM 72 Line A
Cipularang Toll Road in 2023
25 Preservasi Periodik (SFO) Pada Ruas Jalan Tol Cipularang dan Padaleunyi PT Dirgantara Yuda Arta
Tahun 2023
Periodic Maintenance (SFO) on Cipularang and Padaleunyi Toll Roads in 2023
26 Overlay Infrastruktur Fase 1 Proyek Toll Corridor Development (TCD) Taman PT Jasamarga Related Business
Mini
Infrastucture Overlay Phase 1 of the Taman Mini Toll Corridor Development
(TCD) Project
27 Jasa Pemborongan Pekerjaan Rekonstruksi Perkerasan Pada Ruas Jalan Tol PT Marga Maju Mapan
Padaleunyi Tahun 2023
Pavement Reconstruction Work in Padaleunyi Toll Road in 2023
28 Preservasi Periodik (SFO) Pada Ruas Jalan Tol Jakarta-Cikampek Jalur A PT Marga Maju Mapan
Periodic Maintenance (SFO) on Jakarta-Cikampek Toll Road Section A
29 Preservasi Periodik (SFO) Pada Ruas Jalan Tol Jakarta-Cikampek Jalur B PT Modern Widya Tehnical
Periodic Maintenance (SFO) on Jakarta-Cikampek Toll Road Section B
30 Pekerjaan Preservasi Periodik Scrapping, Filling, Overlay (SFO) dan Marka PT Marga Maju Mapan
Jalan Pada Ruas Jalan Tol Jakarta - Bogor - Ciawi Tahun 2023
Periodic Maintenance Scrapping, Filling, Overlay (SFO) and Road Marking on
Jakarta-Bogor-Ciawi Toll Road in 2023
31 Pengadaan dan Pemasangan Pagar Pengaman Jalan Pada Ruas Jalan Tol Solo- PT Jasamarga Solo Ngawi
Ngawi
Procurement and Installation Of Guardrail on Solo-Ngawi Toll Road
32 TJSL Perbaikan Jalan Lapangan Tembak Pistol Batalyon 14 Kopassus PT Jasa Marga (Persero) Tbk
Environmental Social Responsibility Road Repair for the 14th Kopassus Battalion
Gun Shooting Range
33 Preservasi Periodik dan Rekonstruksi Permukaan Jalan Pada Ruas Jalan Tol PT Jasamarga Solo Ngawi
Solo-Ngawi
Periodic Maintenance and Reconstruction of Road Surfaces on Solo-Ngawi Toll
Road
34 Pekerjaan Preservasi Jalan dan Jembatan Betung-Bts. Kota Palembang Satuan Kerja Pelaksana Jalan Nasional
Road and Bridge Betung-Bts Kota Palembang Work Preservation. Wilayah I Provinsi Sumsel
National Road Implementing Unit,
Region I, South Sumatra Province
35 Kontrak Manajemen Bidang Pemeliharaan Jalan Tol Pada Ruas Jalan Tol Bogor Ring PT Marga Sarana Jabar
Road
Road Management Contract on Bogor Ring Road Toll Road Preservation
Aspect
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Profil Perusahaan
Company Profile
Bisnis Prospektif Prospective Businesses
Untuk meningkatkan pertumbuhan kinerjanya, To upgrade its performance growth, the Company
Perseroan juga mengoptimalkan potensi usaha dan aset also optimized business potential and assets in the
di ruang milik jalan tol (Rumija) di sepanjang ruas jalan toll road right-of-way (Rumija) along the roads owned
milik Jasa Marga Group melalui lini bisnis prospektif. by Jasa Marga Group through prospective business
Bisnis prospektif ini dikelola oleh entitas anak Jasa lines. This prospective business is managed by Jasa
Marga yaitu PT Jasamarga Related Business (JMRB) Marga's subsidiary, PT Jasamarga Related Business
yang bergerak di bidang pengembangan properti/ (JMRB), which is engaged in property development/
Toll Corridor Development (TCD), Tempat Istirahat dan Toll Corridor Development (TCD), Rest and Service Area
Pelayanan (TIP), iklan dan utilitas, building management, (TIP), advertising and utilities, building management, and
serta bisnis komersil. commercial business.
Tabel Tempat Istirahat dan Pelayanan (TIP) Milik PT Jasamarga Related Business (JMRB) Tahun 2023
Table of Rest & Service Area (TIP) Owned by PT Jasamarga Related Business (JMRB) in 2023
Ruas Tol Tempat Istirahat dan Pelayanan (TIP) Status
Toll Road Rest & Service Area (TIP) Status
Purbaleunyi KM 88A Beroperasi
Operating
KM 88B Beroperasi
Operating
Palikanci KM 207A Beroperasi
Operating
Pejagan-Pemalang KM 260B Beroperasi
Operating
Batang-Semarang KM 360B Beroperasi
Operating
KM 379A Beroperasi
Operating
KM 389B Beroperasi
Operating
KM 391A Beroperasi
Operating
Solo-Ngawi KM 519A Beroperasi
Operating
KM 519B Beroperasi
Operating
KM 538A Beroperasi
Operating
KM 538B Beroperasi
Operating
KM 575A Beroperasi
Operating
KM 575B Beroperasi
Operating
Ngawi-Kertosono KM 597A Beroperasi
Operating
KM 597B Beroperasi
Operating
Surabaya-Mojokerto KM 725A Beroperasi
Operating
Gempol-Pasuruan KM 792A Beroperasi
Operating
KM 792B Beroperasi
Operating
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Tabel Tempat Istirahat dan Pelayanan (TIP) Milik PT Jasamarga Related Business (JMRB) Tahun 2023
Table of Rest & Service Area (TIP) Owned by PT Jasamarga Related Business (JMRB) in 2023
Ruas Tol Tempat Istirahat dan Pelayanan (TIP) Status
Toll Road Rest & Service Area (TIP) Status
Pandaan-Malang KM 66A Beroperasi
Operating
KM 66B Beroperasi
Operating
KM 84A Beroperasi
Operating
KM 84B Beroperasi
Operating
Medan-Kualanamu-Tebing Tinggi KM 65A Beroperasi
Operating
KM 65B Beroperasi
Operating
Balikpapan-Samarinda KM 36A Beroperasi
Operating
KM 36B Beroperasi
Operating
Pada tahun 2023, Toll Corridor Development (TCD) In 2023, Taman Mini Toll Corridor Development (TCD)
Taman Mini atau Travoy Hub sebagai TIP Pengembangan or Travoy Hub as the first TIP Development in Indonesia
pertama di Indonesia yang dikembangkan oleh PT developed by PT JMRB officially operates. Travoy Hub
JMRB resmi beroperasi. Travoy Hub menjadi tempat is a stop with interconnections to tourist destinations
pemberhentian dengan interkoneksi menuju destinasi and inter-modal transportation such as Jabodebek LRT,
wisata dan antar-moda transportasi seperti LRT Trans Jakarta buses, Jak Lingko, and toll road access.
Jabodebek, bus Trans Jakarta, Jak Lingko, dan akses
jalan tol.
Kemajuan pengembangan properti PT JMRB dapat The progress of PT JMRB's property development can
dilihat dari telah terjualnya unit-unit di rumah di be seen from the sale of units in the Spring Residence
proyek perumahan Spring Residence Sidoarjo, Green Sidoarjo housing project, Green View Residence
View Residence Sidoarjo, Royal Pandaan, Ambawani Sidoarjo, Royal Pandaan, Ambawani Residence, and
Residence, dan beberapa proyek pengembangan several other development projects.
lainnya.
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Profil Perusahaan
Company Profile
Logo Perseroan
Company’s Logo
Perseroan memiliki logo yang sangat dikenal
masyarakat Indonesia sebagai “brand” perusahaan
yang bergerak di bidang industri jalan tol. Logo
Perseroan yang menggambarkan citra Perseroan
dikemas dengan desain yang modern, sederhana dan
elegan dengan warna biru dan kuning sebagai identitas
utama. Penetapan logo tersebut berdasarkan Keputusan
Direksi PT Jasa Marga (Persero) No. 41/KPTS/2007
tanggal 26 Maret 2007.
The Company has a logo that has been well known
by Indonesian people as the "brand" of a company
operating in the toll road industry. The Company logo
which depicts the Company's image is packaged in
a modern, simple and elegant design with blue and
yellow as main identity. Determination of the logo is
based on the Decision of the Board of Directors of PT
Jasa Marga (Persero) No. 41/KPTS/2007 dated March
26, 2007.
Makna dan Arti Logo
Meaning and Explanation of the Logo
Warna biru dan kuning pada logo
mencerminkan harapan dan masa
Konfigurasi jalan membentuk huruf
depan, serta semangat dan komitmen.
“J” (huruf pertama Perseroan),
The blue and yellow colors on the
mencerminkan perjalanan panjang
logo reflect hope and future, as well as
sekaligus mencitrakan Perseroan yang
passion and commitment.
semakin dinamis.
Road configuration forming the letter
“J” (the first letter of the Company’s
name) reflects the long journey and
the increasingly dynamic image of the
Company.
Bola berwarna biru menunjukkan bahwa
Jasa Marga menuju perusahaan yang
berstandar global.
The blue ball shows that Jasa Marga is
heading for a company that has global
standards.
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Perubahan Logo Logo Transformation Logo Perseroan merepresentasikan “brand” berbentuk The Company's logo represents a "brand" in the form simbol atau lambang yang dikemas sesuai dengan of symbol which is designed in accordance with the filosofi Perseroan agar mudah dikenali oleh para Company's philosophy hence it is easily recognized pelanggan dan masyarakat luas. Hingga saat ini, logo by customers and the wider community. To date, the Perseroan telah mengalami 2 (dua) kali perubahan Company's logo has undergone 2 (two) changes, in yakni pada tahun 1993 dan 2007. Meskipun mengalami 1993 and 2007. Despite undergoing changes, the perubahan, Perseroan tidak menghilangkan simbol huruf company has not eliminated the symbol of the letter "J," “J” yang mencerminkan perjalanan historis Perseroan reflecting the dynamic historical journey of the company yang semakin dinamis serta komitmen Perseroan untuk and the commitment to consistently provide globally senantiasa memberikan layanan berstandar global, dan standardized services. The company is evolving into a berkembang menjadi perusahaan yang modern dan modern and professional entity within its industry. profesional diindustrinya. 122 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Profil Perusahaan
Company Profile
Maskot Korporat Corporate Mascot
Dalam rangka mendekatkan “brand” Jasa Marga kepada In order to bring Jasa Marga "brand" closer to the wider
masyarakat luas dalam penyampaian informasi terkait community in conveying information related to the Company
Perseroan serta meningkatkan efektivitas komunikasi and increasing the effectiveness of visual communication,
visual, Perseroan memiliki maskot Bang Jasmar dan Sis the Company has mascots Bang Jasmar and Sis Conni who
Conni yang banyak tampil di media sosial perusahaan, appear frequently on the company's social media, such as
seperti Instagram, Facebook, Twitter, Youtube, dan Instagram, Facebook, Twitter, Youtube and Tiktok as well
Tiktok serta Media Internal Perseroan seperti Miles as Internal Company Media such as Miles Bulletin, Miles
Bulletin, Miles Photoboard dan Miles Magazine. Photoboard and Miles Magazine.
Sebagai ikon representatif Roadster Jasa Marga, Bang As representative icons of the Jasa Marga Roadster,
Jasmar dan Sis Conni senantiasa menerapkan tata nilai Bang Jasmar and Sis Conni always apply AKHLAK values
AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaptif (Trustworthy, Competent, Harmonious, Loyal, Adaptive
dan Kolaboratif) dan menyampaikan beragam informasi and Collaborative) and convey various information
tentang kegiatan korporasi, layanan jalan tol dan about corporate activities, toll road services and other
informasi lainnya kepada stakeholder eksternal maupun information to external and internal stakeholders.
internal. Penyampaian informasi dengan menggunakan Delivering information using corporate mascot will
maskot korporat tersebut akan meningkatkan efektivitas increase the effectiveness of communication regarding
komunikasi atas beragam informasi yang ingin various information the Company wishes to convey.
disampaikan oleh Perseroan.
Bang Jasmar Sis Conni
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Profil Perusahaan
Company Profile
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Perubahan Komposisi Dewan Komisaris
dan Direksi di Tahun Buku 2023
Changes in the Board of Commissioners and the Board of
Directors Composition on 2023 Fiscal Year
Pada tahun buku 2023, terdapat perubahan komposisi In the 2023 fiscal year, there were changes to the
Dewan Komisaris dan Direksi Perseroan berdasarkan composition of the Company's Board of Commissioners
keputusan Rapat Umum Pemegang Saham (RUPS) Luar and Board of Directors based on decision of the
Biasa pada tanggal 08 Februari 2023, sebagai berikut: Extraordinary General Meeting of Shareholders (GMS)
on February 8, 2023, as follows:
Komposisi Dewan Komisaris dan Direksi sebelum RUPS Luar Biasa pada tanggal 08 Februari 2023
The Composition of the Board of Commissioners and Directors before the Extraordinary General Meeting on February 8, 2023
Nama Jabatan Dasar Pengangkatan Pertama Kali
Name Position Basis of Initial Appointment
Dewan Komisaris
Board of Commissioners
Yuswanda A. Komisaris Utama/Komisaris Independen Keputusan RUPS Tahunan tanggal 11 Juni 2020
Temenggung President Commissioner/ Independent Commissioner Decision of the Annual GMS on June 11, 2020
Anita Firmanti Eko Komisaris Keputusan RUPS Luar Biasa tanggal 5 September 2018
Susetyowati Commissioner Decision of the Extraordinary GMS on September 5, 2018
M. Roskanedi Komisaris Keputusan RUPS Tahunan tanggal 27 Mei 2021
Commissioner Decision of the Annual GMS on May 27, 2021
Yohanes Komisaris Keputusan RUPS Luar Biasa tanggal 27 Agustus 2021
Baptista Satya Commissioner Decision of the Extraordinary GMS on August 27, 2021
Sananugraha
Raja Erizman Komisaris Keputusan RUPS Tahunan tanggal 27 Mei 2021
Commissioner Decision of the Annual GMS on May 27, 2021
Zulfan Lindan Wakil Komisaris Utama/Komisaris Independen Keputusan RUPS Tahunan tanggal 11 Juni 2020
Vice President Commissioner/ Independent Commissioner Decision of the Annual GMS on June 11, 2020
Direksi
Board of Directors
Subakti Syukur Direktur Utama • Keputusan RUPS Luar Biasa tanggal 29 Agustus 2016
President Director (Periode Pertama)
• Keputusan RUPS Tahunan tanggal 27 Mei 2021 juncto
Keputusan RUPS Luar Biasa tanggal 27 Agustus 2021
(Periode Kedua)
• Decision of the Extraordinary GMS on August 29, 2026
(First Period)
• Decision of the Annual GMS on May 27, 2021 juncto
Decision of the Extraordinary GMS on August 27, 2021
(Second Period)
Ade Wahyu Direktur Keuangan dan Manajemen Risiko Keputusan RUPS Luar Biasa tanggal 22 Desember 2021
Director of Finance and Risk Management Decision of the Extraordinary GMS on December 22, 2021
Fitri Wiyanti Direktur Operasi Keputusan RUPS Tahunan tanggal 11 Juni 2020
Director of Operations Decision of the Annual GMS on June 11, 2020
Reza Febriano Direktur Bisnis Keputusan RUPS Luar Biasa tanggal 22 Desember 2021
Director of Business Decision of the Extraordinary GMS on December 22, 2021
Mohamad Agus Direktur Pengembangan Usaha Keputusan RUPS Luar Biasa tanggal 22 Desember 2021
Setiawan Director of Business Development Decision of the Extraordinary GMS on December 22, 2021
Bagus Cahya Direktur Human Capital dan Transformasi Keputusan RUPS Luar Biasa tanggal 22 Desember 2021
Arinta B. Director of Human Capital and Transformation Decision of the Extraordinary GMS on December 22, 2021
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Profil Perusahaan
Company Profile
Adapun komposisi Dewan Komisaris dan Direksi setelah As for the structure of the Board of Commissioners and
RUPS Luar Biasa tanggal 08 Februari 2023 adalah Directors after the Extraordinary General Meeting on
sebagai berikut: February 08, 2024 is as follows:
Tabel Perubahan Komposisi Dewan Komisaris dan Direksi setelah RUPSLB 08 Februari 2023
Table of Changes on the Board of Commissioners and the Board of Directors Composition after EGMS on February 08, 2023
Nama Jabatan Dasar Pengangkatan Pertama Kali
Name Position Basis of Initial Appointment
Dewan Komisaris
Board of Commissioners
Mohammad Zainal Fatah Komisaris Utama Keputusan RUPS Luar Biasa tanggal 08 Februari 2023
President Commissioner Decision of the Extraordinary GMS on February 08, 2023
M. Roskanedi Komisaris Keputusan RUPS Tahunan tanggal 27 Mei 2021
Commissioner Decision of the Annual GMS on May 27, 2021
Raja Erizman Komisaris Keputusan RUPS Tahunan tanggal 27 Mei 2021
Commissioner Decision of the Annual GMS on May 27, 2021
Chandra Wijaya Komisaris Independen Keputusan RUPS Luar Biasa tanggal 08 Februari 2023
Independent Commissioner Decision of the Extraordinary GMS on February 08, 2023
Seppalga Ahmad Komisaris Independen Keputusan RUPS Luar Biasa tanggal 08 Februari 2023
Independent Commissioner Decision of the Extraordinary GMS on February 08, 2023
Marsetio Komisaris Independen Keputusan RUPS Luar Biasa tanggal 08 Februari 2023
Independent Commissioner Decision of the Extraordinary GMS on February 08, 2023
Abdul Rachman Komisaris Independen Keputusan RUPS Luar Biasa tanggal 08 Februari 2023
Independent Commissioner Decision of the Extraordinary GMS on February 08, 2023
Direksi
Board of Directors
Subakti Syukur Direktur Utama • Keputusan RUPS Luar Biasa tanggal 29 Agustus 2016 (Periode
President Director Pertama)
• Keputusan RUPS Tahunan tanggal 27 Mei 2021 juncto
Keputusan RUPS Luar Biasa tanggal 27 Agustus 2021 (Periode
Kedua)
• Decision of the Extraordinary GMS on August 29, 2026 (First Period)
• Decision of the Annual GMS on May 27, 2021 juncto
Decision of the Extraordinary GMS on August 27, 2021 (Second
Period)
Reza Febriano Direktur Bisnis Keputusan RUPS Luar Biasa tanggal 22 Desember 2021
Director of Business Decision of the Extraordinary GMS on December 22, 2021
Bagus Cahya Arinta B. Direktur Human Capital dan Keputusan RUPS Luar Biasa tanggal 22 Desember 2021
Transformasi Decision of the Extraordinary GMS on December 22, 2021
Director of Human Capital and
Transformation
Fitri Wiyanti Direktur Operasi Keputusan RUPS Tahunan tanggal 11 Juni 2020
Director of Operations Decision of the Annual GMS on June 11, 2020
Mohamad Agus Setiawan Direktur Pengembangan Usaha Keputusan RUPS Luar Biasa tanggal 22 Desember 2021
Director of Business Development Decision of the Extraordinary GMS on December 22, 2021
Pramitha Wulanjani Direktur Keuangan dan Manajemen Keputusan RUPS Luar Biasa tanggal 08 Februari 2023
Risiko Decision of the Extraordinary GMS on February 08, 2023
Director of Finance and Risk
Management
Informasi Perubahan Komposisi Dewan
Komisaris dan Direksi Setelah Tahun Buku 2023
Information on Changes in the Board of Commissioners and the
Board of Directors Composition after 2023 Fiscal Year
Setelah tahun buku 2023 berakhir hingga penyampaian Following the end of 2023 fiscal year until delivery of this
laporan ini, tidak terdapat perubahan komposisi Dewan report, there were no changes in the composition of the
Komisaris dan Direksi. Board of Commissioners and Board of Directors.
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Demografi Karyawan 2022-2023
Employee Demography 2022-2023
Jumlah Karyawan berdasarkan Tingkat Organisasi
Total Employees by Organization Level
Tabel Jumlah Karyawan berdasarkan Tingkat Organisasi Periode 2022-2023
Table of Total Employee by Organization Level Period 2022-2023
(dalam satuan orang)
(in person)
2023 2022
Tingkat Organisasi
Organization Level Pria Wanita Jumlah Pria Wanita Jumlah
% %
Male Female Total Male Female Total
Manajemen Puncak
59 25 84 1,1 60 26 86 1,1
Top Management
Manajemen Madya
149 96 245 3,1 157 95 252 3,2
Middle Management
Manajemen Dasar
289 77 366 4,6 293 88 381 4,8
Basic Management
Pelaksana
5.985 1.269 7.254 91,3 5.998 1.273 7.271 91,0
Officers
Total 6.482 1.467 7.949 100.0 6.508 1.482 7.990 100,0
Keterangan/Description:
Manajemen Puncak : Corporate Secretary & CAO, Senior Group Head, Group Head, Senior General Manager, Project Director, Direktur Anak Perusahaan,
Top Management Project Director, Advisor, Senior Expert, Senior Auditor
Corporate Secretary & CAO, Senior Group Head, Group Head, Senior General Manager, Project Director, Subsidiaries Directors, Project
Director, Advisor, Senior Expert, Senior Auditor
Manajemen Madya : Department Head, Senior Manager, Project Leader, Project Manager, Koordinator Area, Koordinator Bidang, Koordinator Program, Senior
Middle Management Specialist, Expert, Auditor
Department Head, Senior Manager, Project Leader, Project Manager, Area Coordinator, Field Coordinator, Coordinator Program, Senior
Specialist, Expert, Auditor
Manajemen Dasar : Section Head, Specialist
Basic Management
Pelaksana : Assistant, Treasurer, Senior Officer Treasurer, Senior Officer, Officer, Supervisor, Customer Service, Mobile Customer Service, Traffic Information
Officers Center Communicator, Rescue, Ambulan, Driver, Messenger
Jumlah Karyawan berdasarkan Tingkat Pendidikan
Total Employees by Education Level
Tabel Jumlah Karyawan berdasarkan Tingkat Pendidikan Periode 2022-2023
Table of Total Employee by Education Level Period 2022-2023
(dalam satuan orang)
(in person)
2023 2022
Tingkat Pendidikan
Education Level Pria Wanita Jumlah Pria Wanita Jumlah
% %
Male Female Total Male Female Total
S3
- - - - - - - -
Ph.D
S2
116 63 179 2,3 97 37 134 1,7
Master’s Degree
Sarjana dan Sederajat
1.658 545 2.203 27,7 1.521 524 2.045 25,6
Bachelor's Degree
Diploma
176 51 227 2,9 155 42 197 2,5
Diploma Degree
SLTA
4.532 808 5.340 67,2 4.726 879 5.605 70,2
Senior High School
Lainnya
- - - 0,0 9 - 9 0,1
Others
Total 6.482 1.467 7.949 100,0 6.508 1.482 7.990 100,0
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Jumlah Karyawan berdasarkan Status Kepegawaian
Total Employees by Employment Status
Tabel Jumlah Karyawan berdasarkan Jenis Kelamin Periode 2022-2023
Table of Total Employees by Gender Period 2022-2023
(dalam satuan orang)
(in person)
2023 2022
Status Kepegawaian
Employment Status Pria Wanita Jumlah Pria Wanita Jumlah
% %
Male Female Total Male Female Total
Karyawan Tetap
3.992 1.030 5.022 63,2 4.275 1.087 5.362 67,1
Permanent Employees
Karyawan Tidak Tetap (Kontrak)
2.490 437 2.927 36,8 2.233 395 2.628 32,9
Non-Permanent Employees (Contract)
Trainee* 12 11 23 0,3 3 3 6 0,1
Total 6.494 1.478 7.972 100,0 6.511 1.485 7.996 100,0
*) Trainee merupakan calon karyawan Perseroan dalam masa percobaan dengan status kepegawaian di luar karyawan tetap maupun karyawan tidak tetap/kontrak.
*) Trainee is the Company's employee candidate under probation with the employment status of outside of permanent or contract employee.
Jumlah Karyawan berdasarkan Rentang Usia
Total Employees by Age Group
Tabel Jumlah Karyawan berdasarkan Rentang Usia Periode 2022-2023
Table of Total Employee by Age Group Period 2022-2023
(dalam satuan orang)
(in person)
2023 2022
Rentang Usia
Age Group Pria Wanita Jumlah Pria Wanita Jumlah
% %
Male Female Total Male Female Total
20-24 1.209 239 1.448 18,2 1.131 248 1.379 17,3
25-29 1.197 339 1.536 19,3 1.425 395 1.820 22,8
30-34 1.455 371 1.826 23,0 1.333 309 1.642 20,6
35-39 596 98 694 8,7 491 80 571 7,1
40-44 279 70 349 4,4 326 89 415 5,2
45-49 743 198 941 11,8 830 186 1.016 12,7
50-54 844 109 953 12,0 826 135 961 12,0
>54 159 43 202 2,5 146 40 186 2,3
Total 6.482 1.467 7.949 100,0 6.508 1.482 7.990 100,0
Jumlah Karyawan berdasarkan Masa Kerja
Total Employees by Working Period
Tabel Jumlah Karyawan berdasarkan Masa Kerja Periode 2022-2023
Table of Total Employee by Working Period 2022-2023
(dalam satuan orang)
(in person)
2023 2022
Masa Kerja (Tahun)
Working Period (Years) Pria Wanita Jumlah Pria Wanita Jumlah
% %
Male Female Total Male Female Total
<3 2.160 412 2.572 32,4 2.279 423 2.702 33,8
4-5 700 101 801 10,1 492 70 562 7,0
6-10 2.207 562 2.769 34,8 2.268 596 2.864 35,8
11-15 81 61 142 1,8 46 29 75 0,9
16-20 35 12 47 0,6 36 14 50 0,6
21-25 456 110 566 7,1 460 121 581 7,3
26-30 558 124 682 8,6 606 110 716 9,0
>30 285 85 370 4,7 321 119 440 5,5
Total 6.482 1.467 7.949 100,0 6.508 1.482 7.990 100,0
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Jumlah Karyawan Berdasarkan Jenis Kelamin
Total Employees by Gender
Tabel Jumlah Karyawan berdasarkan Jenis Kelamin Periode 2022-2023
Table of Total Employees by Gender Period 2022-2023
(dalam satuan orang)
(in person)
Jenis Kelamin
2023 2022
Gender
Pria
6.482 6.508
Male
Wanita
1.467 1.482
Female
Total 7.949 7.990
Pengembangan Kompetensi
Competency Development
Kebijakan Learning and Development Learning and Development Policy
Kebijakan learning and development menjadi salah Learning and development policy is one of the scopes
satu ruang lingkup Talent Management yang bertujuan of Talent Management which aims to increase employee
untuk meningkatkan kapasitas karyawan sehingga capacity, hence the Company has high competitiveness
Perseroan memiliki daya saing tinggi dalam mendorong in enhancing its performance growth. Employee
pertumbuhan kinerjanya. Pengembangan kompetensi competency development applies digital concept
karyawan tersebut dilakukan dengan menerapkan through JM Click active learning and in accordance with
konsep digital melalui pembelajaran aktif JM-Click serta Learning Academy. Talent Development Management
berdasarkan Learning Academy. Pengelolaan Talent in 2023 has the theme Utilizing Analytics in Business to
Development tahun 2023 bertemakan Utilizing Analytics create business acceleration through high performing
in Bussiness untuk menciptakan akselerasi bisnis melalui toll roads in the industrial era 4.0.
high performing toll era industry 4.0.
Di tahun 2023, program pelatihan prioritas korporasi In 2023, corporate priority training program targets
menyasar pada Upskilling dan Reskilling serta Utilizing Upskilling and Reskilling as well as Utilizing employee
kompetensi karyawan di bidang digital/data analytics. competencies in the digital/data analytics field.
Program sesuai kebutuhan bisnis yang dikelompokkan Programs according to business needs grouped by
berdasarkan learning academy (Project Development, learning academy (Project Development, Technological
Technological Innovation, Leadership Development, Innovation, Leadership Development, Operational
Operational Services, Business Support) juga tetap Services, Business Support) are also still being
dilakukan. Untuk akselerasi peningkatan kompetensi implemented. To accelerate increasing employee
karyawan, tahun 2023 ini program pengembangan juga competency, in 2023 the development program also
difokuskan pada program Sertifikasi dan Beasiswa. focused on Certification and Scholarship programs.
Di sepanjang tahun 2023, program-program yang telah Throughout 2023, programs that have been successfully
berhasil dilaksanakan adalah sebagai berikut: implemented are as follows:
1. Road Runner Program, dimana adanya job 1. Road Runner Program, where there are job assignment
assignment dan akselerasi ke jabatan yang dianggap and acceleration to positions that are considered
lebih baik dan menantang serta diterapkan cross better and more challenging as well as implementing
mentoring. Kemudian adanya program learning from cross mentoring. Then there is a learning from others
others melalui coaching dan mentoring melalui media program through coaching and mentoring via JM
aplikasi JM-Click. Click application media.
2. Program Sertifikasi meliputi Program Sertifikasi 2. Certification programs include Human Capital
Human Capital, Sertifikasi Audit, Sertifikasi Information Certification Program, Audit Certification, Information
Technology, Sertifikasi Bidang Risiko, serta Sertifikasi Technology Certification, Risk Sector Certification,
Procurement. and Procurement Certification.
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3. Program Pelatihan di Bidang Data Analytic yang 3. Training Programs in Data Analytics aimed at
ditujukan untuk karyawan Operasional maupun Non Operational and Non-Operational employees, such as
Operasional, seperti Pelatihan Basic seperti MS Basic Training such as MS Office, as well as applied
Office, maupun aplikasi terapan seperti Power BI, applications such as Power BI, IT Audit, and others.
Audit IT, dan lainnya.
4. Program JM Talk dan Webinar dengan peserta internal 4. JM Talk and Webinar programs with internal and
maupun eksternal Perseroan yang mengundang external participants of the Company who invite
Narasumber handal di bidangnya yang dilakukan reliable resource persons in their fields which carried
secara online maupun hybrid dengan pengelolaan out online or hybrid with online system management
online system dari internal / studio JMLI. from JMLI's internal / studio.
5. Program Beasiswa Internal Dalam Negeri dan Internal 5. Internal Domestic and Internal Overseas Scholarship
Luar Negeri serta Beasiswa Eksternal Perseroan yang Program as well as Company External Scholarship
diikuti oleh Roadster Jasa Marga. participated in by Jasa Marga Roadster.
6. Program Rosela yang merupakan program konseling 6. Rosela Program, a counseling program designed
yang dirancang oleh Perseroan untuk membantu by the Company to help employees learn more
karyawan mempelajari cara yang lebih konstruktif constructive ways of dealing with problems.
dalam menangani permasalahan.
7. Program Learning Journey Rekrutmen Bersama 7. Learning Journey Program for Recruitment with SOE
BUMN yang sedang melakukan Job assisgment di which is currently carrying out Job Assisgnment in
Unit Kerja. Work Units.
Human capital memainkan peran penting bagi Perseroan Human capital plays important role for the Company
untuk mewujudkan visi dan misinya. Sehingga, program to realize its vision and mission. Thus, the competency
pengembangan kompetensi menjadi salah satu prioritas development program is one of the Company's
utama Perseroan dalam menjalankan bisnisnya agar main priorities in running its business, hence is able
mampu menghadapi beragam tantangan bisnis dan to face various business challenges and increase
meningkatkan daya saingnya. competitiveness.
Kebijakan pengembangan kompetensi karyawan di Policy for employee competency development within
lingkungan Perseroan diatur dalam Keputusan Direksi the Company is regulated in the Decision of the Board
No. 11/KPTS/2020 tentang Jasa Marga Learning Wallet. of Directors No. 11/KPTS/2020 on Jasa Marga Learning
Wallet.
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
BOC
GRC Masterclass Program 2023 : ESG for Auditor 1 kelas/ class 2 29%
GRC Masterclass Program 2023 : ESG for Boards – Governance 1 kelas/ class 4 57%
of ESG
GRC Masterclass Program 2023 : GRC Integrated Information 1 kelas/ class 3 43%
For Supervisionary Board
GRC Masterclass Program 2023 : Introduction to ESG & IFC 1 kelas/ class 1 14%
Performance Standards
GRC Masterclass Program 2023 : Joint Venture between SOE 1 kelas/ class 3 43%
and Private Sector
GRC Masterclass Program 2023 : Pemeringkatan & Penerbitan 1 kelas/ class 2 29%
Efek Bersifat Utang & Sukuk (EBUS)
GRC Masterclass Program 2023: Rating & Issuance of Debt
Securities & Sukuk (EBUS)
GRC Masterclass Program 2023 : Pre IPO dan Post IPO 1 kelas/ class 2 29%
GRC Masterclass Program 2023: Pre IPO and Post IPO
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Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
GRC Masterclass Program 2023 : Risk Management 1 kelas/ class 2 29%
Effectiveness Evaluation
GRC Masterclass Program 2023 : Sosialisasi Pemeringkatan 1 kelas/ class 3 43%
BUMN & Anak Perusahaan BUMN
GRC Masterclass Program 2023: Socialization of SOEs Ratings &
SOEs Subsidiaries
Kelas Khusus Sertifikasi Indonesia Internal Audit Practitioner 1 kelas/ class 1 14%
(IIAP)
Special Certification Class of Indonesian Internal Audit
Practitioner (IIAP)
Sharing Session AKHLAK BUMN : Peran Budaya AKHLAK dalam 1 kelas/ class 1 14%
Menyukseskan Transformasi Organisasi dan Peningkatan Kinerja
Perusahaan
AKHLAK SOEs Sharing Session: The Role of AKHLAK Culture
in Successful Organizational Transformation and Improving
Company Performance
Sosialisasi IFRS Sustainability Disclosure Standards 1 kelas/ class 1 14%
Socialization of IFRS Sustainability Disclosure Standards
The IIA Indonesia National Conference dan Lokakarya 1 kelas/ class 2 29%
The IIA Indonesia National Conference and Workshop
Training Chief Human Resource Officers School Tahun 2023 1 kelas/ class 1 14%
Chief Human Resource Officers School Training 2023
Workshop Finon & Sustainability Reporting For Executive Level 1 kelas/ class 1 14%
BOD
Asia Australia Road Conference (REAAA 2023) 1 kelas/ class 1 17%
GRC Masterclass Program 2023 : ESG for Boards – Governance 1 kelas/ class 2 33%
of ESG
GRC Masterclass Program 2023 : GRC Integrated Information 1 kelas/ class 2 33%
For Supervisionary Board
GRC Masterclass Program 2023 : Joint Venture between SOE 1 kelas/ class 2 33%
and Private Sector
GRC Masterclass Program 2023 : Pemeringkatan & Penerbitan 1 kelas/ class 1 17%
Efek Bersifat Utang & Sukuk (EBUS)
GRC Masterclass Program 2023: Rating & Issuance of Debt
Securities & Sukuk (EBUS)
GRC Masterclass Program 2023 : Pre IPO dan Post IPO 1 kelas/ class 1 17%
GRC Masterclass Program 2023: Pre IPO and Post IPO
GRC Masterclass Program 2023 : Risk Management 1 kelas/ class 1 17%
Effectiveness Evaluation
GRC Masterclass Program 2023 : Sosialisasi Pemeringkatan 1 kelas/ class 2 33%
BUMN & Anak Perusahaan BUMN
GRC Masterclass Program 2023: Socialization of SOEs Ratings &
SOEs Subsidiaries
Pelatihan dan Sertifikasi Qualified Risk Governance Professional 1 kelas/ class 1 17%
(QRGP)
Training and Certification of Qualified Risk Governance
Professional
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Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Sosialisasi IFRS Sustainability Disclosure Standards Team 1 kelas/ class 1 17%
Building JM Executive Summit 2023
Socialization of IFRS Sustainability Disclosure Standards Team
Building JM Executive Summit 2023
Team Building JM Executive Summit 2023 1 kelas/ class 2 33%
BOD-1
Pelatihan Sinergi SKJM dan Manajemen Untuk Tingkatkan 1 kelas/ class 1 1%
Sustainability dan Resiliensi Bisnis Perusahaan
SKJM and Management Synergy Training to Increase Company
Business Sustainability and Resilience
Asia Australia Road Conference (REAAA 2023) 1 kelas/ class 2 2%
Certified Internal Audit Executive (CIAE) Batch 1 1 kelas/ class 1 1%
Certified Lead Auditor Anti Bribery Management Management 1 kelas/ class 2 2%
System ISO 37001:2016
Certified Procurement Specialist (CPSP) 1 kelas/ class 1 1%
Digital Information Summit Indonesia 1 kelas/ class 1 1%
Diklat Manajemen Umum Dana Pensiun (Private Class) 1 kelas/ class 1 1%
General Management Training for Pension Fund (Private Class)
Festival Ekonomi Keuangan Digital Indonesia (FEKDI) 2023 1 kelas/ class 1 1%
“Synergy and Innovation of Digital Economy: Fostering Growth”
Indonesian Digital Financial Economy Festival (FEKDI) 2023
"Synergy and Innovation of Digital Economy: Fostering Growth"
GRC Masterclass Program 2023 : ESG for Auditor 1 kelas/ class 2 2%
GRC Masterclass Program 2023 : ESG for Boards – Governance 1 kelas/ class 2 2%
of ESG
GRC Masterclass Program 2023 : Introduction to ESG & IFC 1 kelas/ class 2 2%
Performance Standards
GRC Masterclass Program 2023 : Joint Venture between SOE 1 kelas/ class 1 1%
and Private Sector
GRC Masterclass Program 2023 : Pemeringkatan & Penerbitan 1 kelas/ class 1 1%
Efek Bersifat Utang & Sukuk (EBUS)
GRC Masterclass Program 2023: Rating & Issuance of Debt
Securities & Sukuk (EBUS)
GRC Masterclass Program 2023 : Pre IPO and Post IPO 1 kelas/ class 1 1%
GRC Masterclass Program 2023 : Risk Management 1 kelas/ class 3 4%
Effectiveness Evaluation
GRC Masterclass Program 2023 : Sosialisasi Pemeringkatan 1 kelas/ class 3 4%
BUMN & Anak Perusahaan BUMN
GRC Masterclass Program 2023: Socialization of SOEs Ratings &
SOEs Subsidiaries
Harmonisasi Regulasi dan Penerapan Tata Kelola yang Baik 1 kelas/ class 3 4%
Menuju Dana Pensiun yang Sehat
Harmonization of Regulation and Implementation of Good
Governance Towards Healthy Pension Fund
Industrial & Employee Relations Conference 2023 “Advancing 1 kelas/ class 3 4%
The World of Work Through Sustainable Business Enterprise”
Konferensi Nasional 2023 1 kelas/ class 1 1%
2023 National Conference
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Pelatihan Aplikasi JM Pintar 1 kelas/ class 1 1%
Training for JM Pintar Application
Pelatihan Auditor Internal ISO 9001:2015, ISO 14001:2015, ISO 1 kelas/ class 1 1%
45001:2018 & SMK3 Tahun 2023 Batch 2
Internal Auditor Training ISO 9001:2015, ISO 14001:2015, ISO
45001:2018 & SMK3 Year 2023 Batch 2
Pelatihan Awareness Sistem Manajemen Anti Penyuapan Tahun 1 kelas/ class 1 1%
2023
Training for Anti-Bribery Management System Awareness 2023
Pelatihan dan Sertifikasi Certified Procurement Specialist (CPSp) 1 kelas/ class 1 1%
Certified Procurement Specialist (CPSp) Training and Certification
Pelatihan dan Sertifikasi QIA Tingkat Pra-Manajerial 1 kelas/ class 1 1%
Training and Certification for Pre-Managerial Level QIA
Pelatihan dan Sertifikasi Qualified Chief Risk Officer (QCRO) 1 kelas/ class 13 15%
Training and Certification for Qualified Chief Risk Officer (QCRO)
Pelatihan Program CHRO SCHOOL FHCI Tahun 2023 1 kelas/ class 1 1%
Training for FHCI CHRO SCHOOL Program 2023
Pelatihan QIA Manajerial KSPI 1 kelas/ class 1 1%
Training for KSPI Managerial QIA
Pelatihan Standar Audit Internal & Kode Etik Profesi (SAKEP) 1 kelas/ class 1 1%
Training on Internal Audit Standards & Professional Code of
Ethics (SAKEP)
Penanganan Kerusakan Beton Struktur dan Kerusakan 1 kelas/ class 2 2%
Perkerasan Jalan Beton Semen (Rigid Pavement)
Handling of Structural Concrete Damage and Rigid Pavement
Damage
Seminar Chief Business Development Officers (CBDO) 1 kelas/ class 1 1%
Innovation School Tahun 2023
Innovation School Chief Business Development Officers (CBDO)
Seminar in 2023
Seminar Geopolitik dan Geostrategi Indonesia RISE 2045 1 kelas/ class 1 1%
RISE 2045 Indonesian Geopolitics and Geostrategy Seminar
Seminar Nasional dan Pengukuhan Gelar Kompetensi Auditor 1 kelas/ class 1 1%
Internal
National Seminar and Inauguration of Internal Auditor
Competency Degree
Seminar Teknik Jalan Peningkatan Kualitas Konstruksi Jalan & 1 kelas/ class 1 1%
jembatan
Road Engineering Seminar on Improving the Quality of Road &
Bridge Construction
Sertifikasi PII 2023 1 kelas/ class 6 7%
PII Certification 2023
Sertifikasi Qualified Internal Auditor (QIA) Tingkat Manajerial 1 kelas/ class 1 1%
Managerial Level Qualified Internal Auditor (QIA) Certification
Sharing Session AKHLAK BUMN : Peran Budaya AKHLAK dalam 1 kelas/ class 6 7%
Menyukseskan Transformasi Organisasi dan Peningkatan Kinerja
Perusahaan
AKHLAK SOEs Sharing Session: The Role of AKHLAK Culture
in Successful Organizational Transformation and Improving
Company Performance
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Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Sharing Session Compliance & Governance bidang 1 kelas/ class 11 13%
Pengembangan Usaha Jalan Tol
Sharing Session Compliance & Governance in the Toll Road
Business Development
Sharing Session Jamdatun - Business Judgement Rule BUMN 1 kelas/ class 49 58%
dalam Investasi
Sharing Session Jamdatun - Business Judgment Rule for SEO in
Investment
Sharing Session Prosedur Kondisi Darurat (Batch 1) 1 kelas/ class 1 1%
Sharing Session Emergency Procedures (Batch 1)
Team Building JM Executive Summit 2023 1 kelas/ class 75 88%
The 3nd Indonesian Conferences & Competition Occupational 1 kelas/ class 1 1%
Safety and Health (ICC-OSH) 2023
The IIA Indonesia National Conference and Lokakarya 1 kelas/ class 1 1%
Training Internal Control COSO - 2013 1 kelas/ class 1 1%
Webinar HPJI - Peningkatan Produktivitas Proyek Konstruksi Lean 1 kelas/ class 2 2%
Construction dan Digital Construction dalam Proyek Jalan dan
Jembatan
HPJI Webinar - Increasing Construction Project Productivity of
Lean Construction and Digital Construction in Road and Bridge
Projects
Webinar HPJI JABAR "Permasalahan dan Teknologi Penanganan 1 kelas/ class 1 1%
Timbunan Jalan Pada Tanah Problematik"
HPJI JABAR Webinar "Problem and Technology for Handling
Road Piles on Problematic Soil"
Webinar Metode Perencanaan dan Pelaksanaan Konstruksi 1 kelas/ class 1 1%
Jembatan
Webinar on Planning and Implementation Method for Bridge
Construction
Webinar Penulisan Karya Ilmiah REAAA 2023 1 kelas/ class 1 1%
REAAA Scientific Writing Webinar 2023
Webinar Series “The Future of International Banking: 1 kelas/ class 3 4%
Opportunities and Challenges Ahead”
Webinar Tunnel Jacking HPJI 1 kelas/ class 2 2%
Workshop BUMN Spokesperson Masterclass "Becoming a Bold 1 kelas/ class 2 2%
Spokeperson in Society"
Workshop dan Focus Group Discussion (FGD) Penentuan Topik 1 kelas/ class 17 20%
Material Sustainability Report Tahun 2023 (Batch 1)
Workshop and Focus Group Discussion (FGD) on Determining
The Material Sustainability Report Topic for 2023 (Batch 1)
Workshop Pengukuran Dampak Program TJSL dengan Metode 1 kelas/ class 1 1%
Social Return on Investment (SROI)
Workshop on Measuring The Impact of The TJSL Program using
Social Return on Investment (SROI) Method
Workshop Personal Effectiveness With Myers Briggs Type 1 kelas/ class 87 102%
Indicator (MBTI)
Workshop Psikologi dan Komunikasi Dalam Audit Online 1 kelas/ class 2 2%
Psychology and Communication Workshop in Online Auditing
Pelatihan Audit Internal SMAP
Audit Internal SMAP Training
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
BOD-2
Pelatihan Investigasi dan Pemeriksaan Pelanggaran Disiplin 1 kelas/ class 10 4%
Disciplinary Violation Investigation and Examination Training
Pelatihan Sinergi SKJM dan Manajemen Untuk Tingkatkan 1 kelas/ class 5 2%
Sustainability dan Resiliensi Bisnis Perusahaan
SKJM and Management Synergy Training to Increase Company
Business Sustainability and Resilience
Analyzing & Improving Business Processes 1 kelas/ class 2 1%
Asia Australia Road Conference (REAAA 2023) 1 kelas/ class 2 1%
BIM Supported Project Scope Management 1 kelas/ class 4 2%
Certified Internal Audit Executive (CIAE) Batch 2 1 kelas/ class 1 0%
Certified Lead Auditor Anti Bribery Management Management 1 kelas/ class 2 1%
System ISO 37001:2016
Certified Lead Implementer Compliance Management System 1 kelas/ class 1 0%
ISO 37301:2021
Certified Procurement Specialist (CPSP) 1 kelas/ class 2 1%
Connecting Digital Strategy and Ambidextrous Leadership to 1 kelas/ class 2 1%
Accelerate Business Growth
Digital Information Summit Indonesia 1 kelas/ class 2 1%
Digital Learning Bootcamp: Develop “Fit, Fast, and Fun” Digital 1 kelas/ class 1 0%
Learning
Diklat Manajemen Umum Dana Pensiun 1 kelas/ class 1 0%
General Management Training for Pension Fund
ESG Training: How to Implement ESG to be A Sustainability Way 1 kelas/ class 1 0%
of The Organization
GRC Masterclass Program 2023 : ESG for Auditor 1 kelas/ class 2 1%
GRC Masterclass Program 2023 : ESG for Boards – Governance 1 kelas/ class 2 1%
of ESG
GRC Masterclass Program 2023 : GRC Integrated Information 1 kelas/ class 2 1%
For Supervisionary Board
GRC Masterclass Program 2023 : Introduction to ESG & IFC 1 kelas/ class 2 1%
Performance Standards
GRC Masterclass Program 2023 : Joint Venture between SOE 1 kelas/ class 6 2%
and Private Sector
GRC Masterclass Program 2023 : Pemeringkatan & Penerbitan 1 kelas/ class 1 0%
Efek Bersifat Utang & Sukuk (EBUS)
GRC Masterclass Program 2023: Rating & Issuance of Debt
Securities & Sukuk (EBUS)
GRC Masterclass Program 2023 : Pre IPO dan Post IPO 1 kelas/ class 1 0%
GRC Masterclass Program 2023: Pre IPO and Post IPO
GRC Masterclass Program 2023 : Risk Management 1 kelas/ class 6 2%
Effectiveness Evaluation
GRC Masterclass Program 2023 : Sosialisasi Pemeringkatan 1 kelas/ class 2 1%
BUMN & Anak Perusahaan BUMN
GRC Masterclass Program 2023: Socialization of SOE Ratings &
SOE Subsidiaries
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Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Harmonisasi Regulasi dan Penerapan Tata Kelola yang Baik 1 kelas/ class 2 1%
Menuju Dana Pensiun yang Sehat
Harmonization of Regulation and Implementation of Good
Governance Towards Healthy Pension Fund
HR Concert (Seminar & Music) 1 kelas/ class 1 0%
I2LI Modul Talent & Knowledge Management Batch 3 1 kelas/ class 1 0%
I2LI Talent & Knowledge Management Batch 4 1 kelas/ class 1 0%
I2LI Talent & Knowledge Management Batch 5 1 kelas/ class 1 0%
Industrial & Employee Relations Conference 2023 “Advancing 1 kelas/ class 2 1%
The World of Work Through Sustainable Business Enterprise”
Infrastructure Webinar Series 1 kelas/ class 4 2%
Learning Boot Camp, Pengelola Corporate University 1 kelas/ class 1 0%
Learning Boot Camp, Corporate University Management
Pelatihan Quality Assurance of Internal Audit Function 1 kelas/ class 1 0%
Training on Quality Assurance of Internal Audit Function
Pelatihan Aplikasi JM Pintar 1 kelas/ class 2 1%
Training for JM Pintar Application
Pelatihan Audit Internal Sistem Manajemen Anti Penyuapan 1 kelas/ class 17 7%
(SMAP)
Anti-Bribery Management System (SMAP) Internal Audit Training
Pelatihan Auditor Internal ISO 9001:2015, ISO 14001:2015, ISO 1 kelas/ class 6 2%
45001:2018 & SMK3 Tahun 2023 Batch 1
Internal Auditor Training ISO 9001:2015, ISO 14001:2015, ISO
45001:2018 & SMK3 Year 2023 Batch 1
Pelatihan Auditor Internal ISO 9001:2015, ISO 14001:2015, ISO 1 kelas/ class 8 3%
45001:2018 & SMK3 Tahun 2023 Batch 2
Internal Auditor Training ISO 9001:2015, ISO 14001:2015, ISO
45001:2018 & SMK3 Year 2023 Batch 1
Pelatihan Awareness Sistem Manajemen Anti Penyuapan Tahun 1 kelas/ class 9 4%
2023
Training for Anti-Bribery Management System Awareness 2023
Pelatihan dan Sertifikasi Certified Procurement Specialist (CPSp) 1 kelas/ class 6 2%
Certified Procurement Specialist (CPSp) Training and Certification
Pelatihan dan Sertifikasi Certified Risk Associate (CRA) Batch 2 1 kelas/ class 3 1%
Training and Certification on Certified Risk Associate (CRA) Batch
2
Pelatihan dan Sertifikasi Certified Risk Professional (CRP) 1 kelas/ class 10 4%
Training and Certification on Certified Risk Professional (CRP)
Pelatihan dan Sertifikasi Certified Risk Professional (CRP) TAP 1 kelas/ class 1 0%
Kapital
Training and Certification for Certified Risk Professional (CRP)
TAP Kapital
Pelatihan dan Sertifikasi Qualified Internal Audit (QIA) Tingkat 1 kelas/ class 1 0%
Dasar
Basic Level Qualified Internal Audit (QIA) Training and
Certification
Pelatihan dan Sertifikasi Qualified Internal Audit (QIA) Tingkat 1 kelas/ class 1 0%
Lanjutan
Advanced Qualified Internal Audit (QIA) Training and Certification
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Pelatihan Dasar-dasar Perencanaan dan Pemodelan Transportasi 1 kelas/ class 21 8%
Training on The Basics of Transportation Planning and Modeling
Pelatihan Fraud Auditing 1 1 kelas/ class 1 0%
Fraud Auditing Training 1
Pelatihan Fraud Auditing 2 1 kelas/ class 1 0%
Fraud Auditing Training 2
Pelatihan Housing and Property Management I2LI Batch 2 1 kelas/ class 2 1%
I2LI Batch 2 Housing and Property Management Training
Pelatihan Investigasi dan Pemeriksaan Pelanggaran Disiplin 1 kelas/ class 1 0%
Disciplinary Violation Investigation and Examination Training
Pelatihan Kompetensi Teknis Kearsipan (PKTK) : Penyusutan 1 kelas/ class 1 0%
Arsip Negara dan Dokumen Perusahaan Pada Era SPBE
Training for Technical Competency on Archives (PKTK):
Depreciation of State Archives and Company Documents in The
SPBE Era
Pelatihan Mastering Capacity Management 1 kelas/ class 1 0%
Mastering Capacity Management Training
Pelatihan Metode Penulisan Inovasi di Lingkungan JM Group 1 kelas/ class 4 2%
(Offline)
Training on Innovation Writing Methods in The JM Group
Environment (Offline)
Pelatihan Metode Penulisan Inovasi di Lingkungan JM Group 1 kelas/ class 1 0%
(Online)
Training on Innovation Writing Methods in The JM Group
Environment (Online)
Pelatihan Pejabat Inti Satuan Kerja Batch 2 1 kelas/ class 6 2%
Training for Core Officials of Work Unit Batch 2
Pelatihan Pemahaman TKDN Bagi Para Pelaku Usaha 1 kelas/ class 2 1%
TKDN Understanding Training for Businesses
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 8
Training on SELIA (Self Initiative Assessment) Application Usage
Batch 8
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 1
Training on SELIA (Self Initiative Assessment) Application Usage
Batch 1
Pelatihan Power BI Dashboard Trafic Counting 1 kelas/ class 3 1%
Training on The Power BI Dashboard Traffic Counting
Pelatihan Purnabhakti Batch 38 1 kelas/ class 1 0%
Purnabhakti Training Batch 38
Pelatihan SAP Group Reporting Batch 1 1 kelas/ class 3 1%
SAP Group Reporting Batch 1 Training
Pelatihan SAP Group Reporting Batch 2 1 kelas/ class 3 1%
SAP Group Reporting Batch 2 Training
Pelatihan Sistem Manajemen Keselamatan Jalan Tol Bersama 1 kelas/ class 9 4%
Komite Nasional Keselamatan Transportasi (KNKT) Offline
Joint Toll Road Safety Management System Offline Training with
The National Transportation Safety Committee (KNKT)
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Page 177
Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Pelatihan Sistem Manajemen Keselamatan Jalan Tol Bersama 1 kelas/ class 21 8%
Komite Nasional Keselamatan Transportasi (KNKT) Online
Joint Toll Road Safety Management System Online Training with
The National Transportation Safety Committee (KNKT)
Pelatihan Tanggap Darurat di Lingkungan Kantor Pusat 1 kelas/ class 1 0%
Emergency Response Training in The Head Office Environment
Penanganan Kerusakan Beton Struktur dan Kerusakan 1 kelas/ class 3 1%
Perkerasan Jalan Beton Semen (Rigid Pavement)
Handling of Structural Concrete Damage and Rigid Pavement
Damage
Pencegahan korupsi dari tindak pidana pencucian uang untuk 1 kelas/ class 1 0%
mencapai good govermence
Prevention of corruption from money laundering crimes to
achieve good governance
Persiapan Lembaga & Badan Publik untuk Kepatuhan pada 1 kelas/ class 2 1%
Perlindungan Data Pribadi
Preparation of Institution and Public Body for Compliance with
Personal Data Protection
Program Leadership Bootcamp BUMN Muda 1 kelas/ class 3 1%
Young SOE Leadership Bootcamp Program
Project Management I2LI Batch 6 1 kelas/ class 1 0%
Public Speaking "High Impact Presentation Skills Training 1 kelas/ class 3 1%
Program"
Refreshment dan Perpanjangan SKP dan Lisensi Ahli K3 Umum 1 kelas/ class 1 0%
Refreshment and Extension of SKP and General K3 Expert
License
Renewable Energy for The Sustainability of The Next Generation 1 kelas/ class 1 0%
Seminar Enterprise Analytics Summit 2023 1 kelas/ class 3 1%
Enterprise Analytics Summit 2023 Seminar
Seminar Human Capital on Resilience Excellence Award 2023 1 kelas/ class 1 0%
Human Capital on Resilience Excellence Award 2023 Seminar
Seminar Nasional Audit Berbasis Risiko dan Audit Kinerja 1 kelas/ class 1 0%
National Seminar on Risk-Based Auditing and Performance Audit
Seminar Nasional dan Pengukuhan Gelar Kompetensi Auditor 1 kelas/ class 1 0%
Internal
National Seminar and Inauguration of Internal Auditor
Competency Degree
Seminar Penjaminan Mutu Desain Jembatan 1 kelas/ class 7 3%
Seminar on Bridge Design Quality Assurance
Seminar Strategi Penyelesaian Perselisihan Kepentingan Pada 1 kelas/ class 1 0%
Perusahaan BUMN-BUMD
Seminar on Strategy for Resolving Interest Disputes in BUMN-
BUMD Companies
Seminar Teknik Jalan Peningkatan Kualitas Konstruksi Jalan & 1 kelas/ class 1 0%
jembatan
Seminar on Road Engineering on Improving The Quality of Road
& Bridge Construction
Sertifikasi PII 2023 1 kelas/ class 24 9%
PII Certification 2023
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Page 178
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Sertifikasi Qualified Internal Auditor (QIA) Tingkat Manajerial 1 kelas/ class 3 1%
Managerial Level Qualified Internal Auditor (QIA) Certification
Sharing Session Compliance & Governance bidang 1 kelas/ class 6 2%
Pengembangan Usaha Jalan Tol
Sharing Session Compliance & Governance in The Toll Road
Business Development
Sharing Session Jamdatun - Business Judgement Rule BUMN 1 kelas/ class 6 2%
dalam Investasi
Sharing Session Jamdatun - Business Judgment Rule for BUMN
in Investment
Sharing Session Prosedur Kondisi Darurat (Batch 2) 1 kelas/ class 3 1%
Sharing Session on Emergency Condition Procedures (Batch 2)
SHL Indonesia Conference 2023 1 kelas/ class 1 0%
Team Building JM Executive Summit 2023 1 kelas/ class 1 0%
The 3nd Indonesian Conferences & Competition Occupational 1 kelas/ class 2 1%
Safety and Health (ICC-OSH) 2023
The IIA Indonesia National Conference dan Lokakarya 1 kelas/ class 1 0%
The IIA Indonesia National Conference and Workshop
Training Awareness Implementasi Sistem Manajemen Anti 1 kelas/ class 1 0%
Penyuapan (SMAP) Tahun 2023
Awareness Training for Implementation of The Anti-Bribery
Management System (SMAP) 2023
Training Cash Flow & Treasury Management 1 kelas/ class 1 0%
Training Chartered Financial Analyst Level 1 1 kelas/ class 3 1%
Training High Level Training For Personal Data Protection Law 1 kelas/ class 1 0%
(PDPL) Implementation
Ujian Perpanjangan Sertifikasi Pengadaan Certified Procurement 1 kelas/ class 1 0%
Specialist (CPSP)
Procurement Certification Extension Test for Certified
Procurement Specialist (CPSP)
Update Ketentuan Pajak Terbaru dan Persiapan Perencanaan 1 kelas/ class 2 1%
Pajak 2024
Update to The Latest Tax Provisions and Preparation for 2024
Tax Planning
Webinar HPJI - Peningkatan Produktivitas Proyek Konstruksi Lean 1 kelas/ class 3 1%
Construction dan Digital Construction dalam Proyek Jalan dan
Jembatan
HPJI Webinar - Increasing Construction Project Productivity of
Lean Construction and Digital Construction in Road and Bridge
Projects
Webinar HPJI JABAR "Permasalahan dan Teknologi Penanganan 1 kelas/ class 2 1%
Timbunan Jalan Pada Tanah Problematik"
HPJI JABAR Webinar "Problems and Technology for Handling
Road Piles on Problematic Soil"
Webinar Metode Perencanaan dan Pelaksanaan Konstruksi 1 kelas/ class 3 1%
Jembatan
Webinar on Planning and Implementation Method for Bridge
Construction
Webinar Penulisan Karya Ilmiah REAAA 2023 1 kelas/ class 3 1%
REAAA Scientific Writing Webinar 2023
Webinar Tunnel Jacking HPJI 1 kelas/ class 4 2%
178 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Workshop Arbitrase Transaksi Merger & Acquisition (M&A) dan 1 kelas/ class 1 0%
Joint Venture (JV)
Merger & Acquisition (M&A) and Joint Venture (JV) Transaction
Arbitration Workshop
Workshop Aspek Hukum Merger Akuisisi dan Konsolidasi 1 kelas/ class 1 0%
Perusahaan
Workshop on Legal Aspect of Merger, Acquisition and Company
Consolidation
Workshop Building Information Modelling (BIM) 1 kelas/ class 44 17%
Workshop dan Focus Group Discussion (FGD) Penentuan Topik 1 kelas/ class 24 9%
Material Sustainability Report Tahun 2023 (Batch 1)
Workshop and Focus Group Discussion (FGD) on Determining
The Material Topic of Sustainability Report 2023 (Batch 1)
Workshop dan Focus Group Discussion (FGD) Penentuan Topik 1 kelas/ class 34 13%
Material Sustainability Report Tahun 2023 (Batch 2)
Workshop and Focus Group Discussion (FGD) on Determining
The Material Topic of Sustainability Report 2023 (Batch 2)
Workshop Human Capital Framework 2023 "Strategi Bertahan 1 kelas/ class 3 1%
dan Bangkit Di Masa Depan"
Human Capital Framework Workshop 2023 "Strategy to Survive
and Rise in The Future"
Workshop Minimize The Risk of Managing Identity Security 1 kelas/ class 1 0%
Workshop Nasional : Kemudahan Investasi dan Optimalisasi 1 kelas/ class 1 0%
Pengawasan Perlindungan Hukum Terhadap Tenaga Kerja Sesuai
UU Cipta Kerja No 6 Tahun 2023
National Workshop: Ease of Investment and Optimization of
Supervision of Legal Protection for Labor in Accordance with The
Job Creation Law No. 6 of 2023
Workshop Penerapan Pedoman Tata Kelola dan Kegiatan 1 kelas/ class 1 0%
Korporasi BUMN (PerMen BUMN No. PER-2/MBU/03/2023)
Workshop on Implementing Guidelines for Governance and
Corporate Activities of BUMN (Permen BUMN No. PER-2/
MBU/03/2023)
Workshop Pengukuran Dampak Program TJSL dengan Metode 1 kelas/ class 1 0%
Social Return on Investment (SROI)
Workshop on Measuring The Impact of The TJSL Program using
The Social Return on Investment (SROI) Method
Workshop Personal Effectiveness With Myers Briggs Type 1 kelas/ class 2 1%
Indicator (MBTI)
Workshop Sistem Manajemen Lereng 1 kelas/ class 2 1%
Workshop on Slope Management System
BOD-3
Pelatihan Investigasi dan Pemeriksaan Pelanggaran Disiplin 1 kelas/ class 10 3%
Training on Disciplinary Violation Investigation and Examination
Pelatihan Sinergi SKJM dan Manajemen Untuk Tingkatkan 1 kelas/ class 3 1%
Sustainability dan Resiliensi Bisnis Perusahaan
SKJM and Management Synergy Training to Increase Company
Business Sustainability and Resilience
Analyzing & Improving Business Processes 1 kelas/ class 1 0%
Asia Australia Road Conference (REAAA 2023) 1 kelas/ class 1 0%
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Biaya Pendaftaran Bootcamp Data Science Blended Learning 1 kelas/ class 2 1%
Batch 29 + Sertifikasi BNSP
Registration Fee for Data Science Blended Learning Bootcamp
Batch 29 + BNSP Certification
BIM Supported Project Scope Management 1 kelas/ class 7 2%
Bimbingan Teknis Audit Intelligence 1 kelas/ class 2 1%
Technical Guidance on Audit Intelligence
Business Presentation & Data Visualization 1 kelas/ class 2 1%
Capacity Building LSPPM 2023 1 kelas/ class 1 0%
Certified Lead Auditor Anti Bribery Management Management 1 kelas/ class 1 0%
System ISO 37001:2016
Certified Procurement Officer (CPOF) 1 kelas/ class 3 1%
Certified Procurement Specialist (CPSP) 1 kelas/ class 4 1%
Coaching for Unleash Potential to Increase Performance 1 kelas/ class 2 1%
Connecting Digital Strategy and Ambidextrous Leadership to 1 kelas/ class 9 2%
Accelerate Business Growth
Digital Information Summit Indonesia 1 kelas/ class 2 1%
Diklat Manajemen Umum Dana Pensiun 1 kelas/ class 1 0%
Education and Training on General Management of Pension Fund
DTI-CX 2023 Exclusive Conference 1 kelas/ class 2 1%
ESG Training: How to Implement ESG to be A Sustainability Way 1 kelas/ class 1 0%
of The Organization
Fundamental Pengelolaan PPH Badan, Rekonsiliasi Fiskal dan 1 kelas/ class 1 0%
Teknik Ekualisasi
Fundamentals of Corporate Income Tax Management, Fiscal
Reconciliation and Equalization Technique
GRC Masterclass Program 2023 : ESG for Auditor 1 kelas/ class 2 1%
GRC Masterclass Program 2023 : ESG for Boards – Governance 1 kelas/ class 1 0%
of ESG
GRC Masterclass Program 2023 : GRC Integrated Information 1 kelas/ class 2 1%
For Supervisionary Board
GRC Masterclass Program 2023 : Introduction to ESG & IFC 1 kelas/ class 1 0%
Performance Standards
GRC Masterclass Program 2023 : Joint Venture between SOE 1 kelas/ class 11 3%
and Private Sector
GRC Masterclass Program 2023 : Pemeringkatan & Penerbitan 1 kelas/ class 2 1%
Efek Bersifat Utang & Sukuk (EBUS)
GRC Masterclass Program 2023: Rating & Issuance of Debt
Securities & Sukuk (EBUS)
GRC Masterclass Program 2023 : Pre IPO and Post IPO 1 kelas/ class 1 0%
GRC Masterclass Program 2023 : Risk Management 1 kelas/ class 8 2%
Effectiveness Evaluation
Harmonisasi Regulasi dan Penerapan Tata Kelola yang Baik 1 kelas/ class 1 0%
Menuju Dana Pensiun yang Sehat
Harmonization of Regulation and Implementation of Good
Governance Towards Healthy Pension Fund
HR Concert (Seminar & Music) 1 kelas/ class 1 0%
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Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
I2LI - Pelatihan Kontrak FIDIC 1 kelas/ class 2 1%
I2LI - FIDIC Contract Training
Infrastucture Webinar Series 1 kelas/ class 10 3%
Pelatihan Quality Assurance of Internal Audit Function 1 kelas/ class 2 1%
Training on Quality Assurance of Internal Audit Function
Pelatihan Aplikasi JM Pintar 1 kelas/ class 8 2%
Training for JM Pintar Application
Pelatihan Audit Internal Sistem Manajemen Anti Penyuapan 1 kelas/ class 2 1%
(SMAP)
Anti-Bribery Management System (SMAP) Internal Audit Training
Pelatihan Auditor Internal ISO 9001:2015, ISO 14001:2015, ISO 1 kelas/ class 3 1%
45001:2018 & SMK3 Tahun 2023 Batch 1
Internal Auditor Training ISO 9001:2015, ISO 14001:2015, ISO
45001:2018 & SMK3 Year 2023 Batch 1
Pelatihan Auditor Internal ISO 9001:2015, ISO 14001:2015, ISO 1 kelas/ class 9 2%
45001:2018 & SMK3 Tahun 2023 Batch 2
Internal Auditor Training ISO 9001:2015, ISO 14001:2015, ISO
45001:2018 & SMK3 Year 2023 Batch 2
Pelatihan Awareness Sistem Manajemen Anti Penyuapan Tahun 1 kelas/ class 12 3%
2023
Training on Anti-Bribery Management System Awareness 2023
Pelatihan dan Sertifikasi Certified Procurement Specialist (CPSp) 1 kelas/ class 9 2%
Certified Procurement Specialist (CPSp) Training and Certification
Pelatihan dan Sertifikasi Certified Risk Associate (CRA) Batch 1 1 kelas/ class 9 2%
Certified Risk Associate (CRA) Training and Certification Batch 1
Pelatihan dan Sertifikasi Certified Risk Associate (CRA) Batch 2 1 kelas/ class 11 3%
Certified Risk Associate (CRA) Training and Certification Batch 2
Pelatihan dan Sertifikasi Certified Risk Professional (CRP) 1 kelas/ class 10 3%
Certified Risk Professional (CRP) Training and Certification
Pelatihan dan Sertifikasi Human Capital Level Supervisor 1 kelas/ class 2 1%
Supervisor Level Human Capital Training and Certification
Pelatihan dan Sertifikasi Qualified Internal Audit (QIA) Tingkat 1 kelas/ class 1 0%
Dasar
Basic Level of Qualified Internal Audit (QIA) Training and
Certification
Pelatihan Fraud Auditing 2 1 kelas/ class 1 0%
Fraud Auditing Training 2
Pelatihan Investigasi dan Pemeriksaan Pelanggaran Disiplin 1 kelas/ class 3 1%
Disciplinary Violation Investigation and Examination Training
Pelatihan Mastering Capacity Management 1 kelas/ class 5 1%
Mastering Capacity Management Training
Pelatihan Metode Penulisan Inovasi di Lingkungan Jasa Marga 1 kelas/ class 14 4%
Group (Offline)
Training on Innovation Writing Method in Jasa Marga Group
Environment (Offline)
Pelatihan Metode Penulisan Inovasi di Lingkungan Jasa Marga 1 kelas/ class 4 1%
Group (Online)
Training on Innovation Writing Method in Jasa Marga Group
Environment (Online)
Pelatihan Pejabat Inti Satuan Kerja Batch 2 1 kelas/ class 20 5%
Training for Work Unit Core Officials Batch 2
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Pelatihan Pemahaman TKDN Bagi Para Pelaku Usaha 1 kelas/ class 6 2%
TKDN Understanding Training for Businesses
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 4
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 4
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 5
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 5
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 2 1%
Batch 7
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 7
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 8
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 8
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 8 2%
Batch 1
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 1
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 2
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 2
Pelatihan Power BI Dashboard Trafic Counting 1 kelas/ class 1 0%
Training on Power BI Dashboard Traffic Counting
Pelatihan Purnabhakti Batch 38 1 kelas/ class 5 1%
Purnabhakti Training Batch 38
Pelatihan SAP Group Reporting Batch 2 1 kelas/ class 13 4%
Training on SAP Group Reporting Batch 2
Pelatihan SAP Group Reporting Batch 2 1 kelas/ class 11 3%
Training on SAP Group Reporting Batch 2
Pelatihan Sistem Manajemen Keselamatan Jalan Tol Bersama 1 kelas/ class 7 2%
Komite Nasional Keselamatan Transportasi (KNKT)_Offline
Offline Training for Joint Toll Road Safety Management System
with The National Transportation Safety Committee (KNKT)
Pelatihan Sistem Manajemen Keselamatan Jalan Tol Bersama 1 kelas/ class 13 4%
Komite Nasional Keselamatan Transportasi (KNKT)_Online
Online Training for Joint Toll Road Safety Management System
with The National Transportation Safety Committee (KNKT)
Pelatihan Tanggap Darurat Di Lingkungan Kantor Pusat 1 kelas/ class 8 2%
Emergency Response Training in The Head Office Environment
Pelatihan Teknis Pemeriksaan Jembatan di Lingkungan Jasa 1 kelas/ class 1 0%
Marga Group
Bridge Inspection Technical Training within Jasa Marga Group
Penanganan Kerusakan Beton Struktur dan Kerusakan 1 kelas/ class 1 0%
Perkerasan Jalan Beton Semen (Rigid Pavement)
Handling of Structural Concrete Damage and Rigid Pavement
Damage
182 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Pendidikan dan Pelatihan Effective Report Writing for Internal 1 kelas/ class 1 0%
Audit
Education and Training on Effective Report Writing for Internal
Audit
Pendidikan Khusus Profesi Advokat (PKPA) 1 kelas/ class 1 0%
Special Education for The Advocate Profession (PKPA)
Perpanjangan Sertifikasi ISO 37001 Tahun 2023 1 kelas/ class 1 0%
Extension of ISO 37001 Certification 2023
Persiapan Lembaga & Badan Publik untuk Kepatuhan pada 1 kelas/ class 1 0%
Perlindungan Data Pribadi
Preparation of Institution and Public Body for Compliance with
Personal Data Protection
Project Management I2LI Batch 6 1 kelas/ class 2 1%
Public Speaking "High Impact Presentation Skills Training 1 kelas/ class 11 3%
Program"
Refreshment dan Perpanjangan SKP dan Lisensi Ahli K3 Umum 1 kelas/ class 18 5%
Refreshment and Extension of SKP and General K3 Expert
License
Renewable Energy for The Sustainability of The Next Generation 1 kelas/ class 2 1%
Renewal for ERMA Certification Fee for Gilang Permana 1 kelas/ class 1 0%
Seminar Audit Intelligence : The Mission Of Internal Auditor 1 kelas/ class 1 0%
(Teknik Pemeriksaan, Pengungkapan Kasus Yang Didukung
Kemampuan Investigasi-Elisiting dan Mengenali Behavior
Symptom Analysis)
Audit Intelligence Seminar: The Mission of Internal Auditor
(Inspection Technique, Case Disclosure Supported by
Investigation-Eliminating Capabilities and Recognizing Behavior
Symptom Analysis)
Seminar Enterprise Analytics Summit 2023 1 kelas/ class 2 1%
Seminar Human Capital On Resilience Excellence Award 2023 1 kelas/ class 1 0%
Seminar Penjaminan Mutu Desain Jembatan 1 kelas/ class 6 2%
Seminar on Bridge Design Quality Assurance
Seminar Strategi Penyelesaian Perselisihan Kepentingan Pada 1 kelas/ class 1 0%
Perusahaan BUMN-BUMD
Seminar on Strategy for Resolving Interest Disputes in BUMN-
BUMD Companies
Seminar Teknik Jalan Peningkatan Kualitas Konstruksi Jalan & 1 kelas/ class 1 0%
jembatan
Road Engineering Seminar on Improving The Quality of Road &
Bridge Construction
Sertifikasi Petugas Peran Kebakaran Kelas D 1 kelas/ class 1 0%
Class D Fire Officer Certification
Sertifikasi PII 2023 1 kelas/ class 69 19%
PII Certification 2023
Sharing Session Jamdatun - Business Judgement Rule BUMN 1 kelas/ class 4 1%
dalam Investasi
Sharing Session Jamdatun - Business Judgment Rule for SOEs
in Investment
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Sharing Session Prosedur Kondisi Darurat (Batch 1) 1 kelas/ class 4 1%
Sharing Session Emergency Procedures (Batch 1)
SHL Indonesia Conference 2023 1 kelas/ class 2 1%
Strategi dan Teknik Menghadapi Sengketa Pajak : SP2DK, 1 kelas/ class 1 0%
Pemeriksaan, dan Litigasi Pajak
Strategies and Techniques for Dealing with Tax Disputes: SP2DK,
Audit and Tax Litigation
The 3nd Indonesian Conferences & Competition Occupational 1 kelas/ class 4 1%
Safety and Health (ICC-OSH) 2023
The IIA Indonesia National Conference & Lokakarya 1 kelas/ class 1 0%
Training Awareness Implementasi Sistem Manajemen Anti 1 kelas/ class 15 4%
Penyuapan (SMAP) Tahun 2023
Awareness Training for Implementation of The Anti-Bribery
Management System (SMAP) 2023
Training Cash Flow & Treasury Management 1 kelas/ class 1 0%
Training Internal Control COSO - 2013 1 kelas/ class 1 0%
Training Microsoft Power BI Data Analyst 1 kelas/ class 5 1%
Training VMWARE ICM 8.0_ILT (Instroctor Led Training) 1 kelas/ class 2 1%
Ujian Perpanjangan Sertifikasi Pengadaan Certified Procurement 1 kelas/ class 2 1%
Specialist (CPSP)
Procurement Certification Extension Test for Certified
Procurement Specialist (CPSP)
Update Ketentuan Pajak Terbaru dan Persiapan Perencanaan 1 kelas/ class 1 0%
Pajak 2024
Update to The Latest Tax Provisions and Preparation for 2024
Tax Planning
Webinar HPJI JABAR "Permasalahan dan Teknologi Penanganan 1 kelas/ class 4 1%
Timbunan Jalan Pada Tanah Problematik"
HPJI JABAR Webinar "Problems and Technology for Handling
Road Piles on Problematic Soil"
Webinar Intro to IT Risk Management 1 kelas/ class 17 5%
Webinar Penulisan Karya Ilmiah REAAA 2023 1 kelas/ class 4 1%
REAAA Scientific Writing Webinar 2023
Webinar Tunnel Jacking HPJI 1 kelas/ class 3 1%
Workshop Audit Investigasi Online 1 kelas/ class 1 0%
Workshop for Online Investigation Audit
Workshop Building Information Modelling (BIM) 1 kelas/ class 58 16%
Workshop dan Focus Group Discussion (FGD) Penentuan Topik 1 kelas/ class 1 0%
Material Sustainability Report Tahun 2023 (Batch 1)
Workshop and Focus Group Discussion (FGD) on Determining
The Material Topic of Sustainability Report for 2023 (Batch 1)
Workshop dan Focus Group Discussion (FGD) Penentuan Topik 1 kelas/ class 12 3%
Material Sustainability Report Tahun 2023 (Batch 2)
Workshop and Focus Group Discussion (FGD) on Determining
The Material Topic of Sustainability Report for 2023 (Batch 2)
Workshop Dasar-Dasar Audit Teknologi Informasi 1 kelas/ class 2 1%
Workshop on Basics for Information Technology Audit
Workshop Finance and Accounting for Non Finance and 1 kelas/ class 3 1%
Accouting Internal Auditor
184 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 185
Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Workshop Human Capital Framework 2023 "Strategy Bertahan 1 kelas/ class 3 1%
dan Bangkit Di Masa Depan"
Human Capital Framework Workshop 2023 "Strategy to Survive
and Rise in The Future"
Workshop Minimize The Risk of Managing Identity Security 1 kelas/ class 1 0%
Workshop Nasional : Kemudahan Investasi dan Optimalisasi 1 kelas/ class 1 0%
Pengawasan Perlindungan Hukum Terhadap Tenaga Kerja Sesuai
UU Cipta Kerja No 6 Tahun 2023
National Workshop: Ease of Investment and Optimization of
Supervision of Legal Protection for Labor in Accordance with The
Job Creation Law No. 6 of 2023
Workshop Penerapan Pedoman Tata Kelola dan Kegiatan 1 kelas/ class 1 0%
Korporasi BUMN (PerMen BUMN No. PER-2/MBU/03/2023)
Workshop on Implementing Guidelines for Governance
and Corporate Activities of SOE (Permen BUMN No. PER-2/
MBU/03/2023)
Workshop Pengukuran Dampak Program TJSL dengan Metode 1 kelas/ class 4 1%
Social Return on Investment (SROI)
Workshop on Measuring The Impact of The TJSL Program using
Social Return on Investment (SROI) Method
Workshop Sistem Manajemen Lereng 1 kelas/ class 10 3%
Workshop on Slope Management System
Workshop Tenagakerjaan Nasional : PHK dan Penetapan 1 kelas/ class 2 1%
Kompensasinya Berdasarkan Putusan Pengadilan
National Employment Workshop: Layoff and Determination of
Compensation Based on Court Decisions
BOD-4
Pelatihan Sinergi SKJM dan Manajemen Untuk Tingkatkan 1 kelas/ class 7 0%
Sustainability dan Resiliensi Bisnis Perusahaan
Training on SKJM and Management Synergy to Increase
Company Business Sustainability and Resilience
Achieving Excellent Performance Through Human Capital 1 kelas/ class 1 0%
System
BIM Supported Project Scope Management 1 kelas/ class 7 0%
BUMN Communication and Sustainability Summit (BCOMSS) 1 kelas/ class 39 1%
2023
BUMN Communications Week 2023 1 kelas/ class 2 0%
Business Presentation & Data Visualization 1 kelas/ class 9 0%
Certified Procurement Specialist (CPSP) 1 kelas/ class 1 0%
Connecting Digital Strategy and Ambidextrous Leadership to 1 kelas/ class 8 0%
Accelerate Business Growth
DTI-CX 2023 Exclusive Conference 1 kelas/ class 5 0%
ESG Training: How to Implement ESG to be A Sustainability Way 1 kelas/ class 3 0%
of The Organization
Fundamental Pengelolaan PPH Badan, Rekonsiliasi Fiskal dan 1 kelas/ class 1 0%
Teknik Ekualisasi
Fundamentals of Corporate Income Tax Management, Fiscal
Reconciliation and Equalization Technique
GRC Masterclass Program 2023 : ESG for Auditor 1 kelas/ class 1 0%
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
185
Page 186
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
GRC Masterclass Program 2023 : ESG for Boards – Governance 1 kelas/ class 2 0%
of ESG
GRC Masterclass Program 2023 : GRC Integrated Information 1 kelas/ class 2 0%
For Supervisionary Board
GRC Masterclass Program 2023 : Introduction to ESG & IFC 1 kelas/ class 1 0%
Performance Standards
GRC Masterclass Program 2023 : Joint Venture between SOE 1 kelas/ class 4 0%
and Private Sector
GRC Masterclass Program 2023 : Pemeringkatan & Penerbitan 1 kelas/ class 2 0%
Efek Bersifat Utang & Sukuk (EBUS)
GRC Masterclass Program 2023: Rating & Issuance of Debt
Securities & Sukuk (EBUS)
GRC Masterclass Program 2023 : Pre IPO & Post IPO 1 kelas/ class 2 0%
GRC Masterclass Program 2023 : Risk Management 1 kelas/ class 3 0%
Effectiveness Evaluation
GRC Masterclass Program 2023 : Sosialisasi Pemeringkatan 1 kelas/ class 2 0%
BUMN & Anak Perusahaan BUMN
GRC Masterclass Program 2023: Socialization of SOEs Ratings &
SOEs Subsidiaries
Infrastucture Webinar Series 1 kelas/ class 14 0%
Mitigasi Risiko Pajak : Grey Area atas Ketentuan Natura/ 1 kelas/ class 2 0%
Kenikmatan sesuai PMK 66/2023
Tax Risk Mitigation: Grey Area for Natura/Enjoyment Provisions in
accordance with PMK 66/2023
Mitigasi Risiko Pajak : Grey Area atas Ketentuan Natura/ 1 kelas/ class 1 0%
Kenikmatan sesuai PMK 66/2024
Tax Risk Mitigation: Grey Area for Natura/Enjoyment Provisions in
accordance with PMK 66/2024
Pelatihan Aplikasi JM Pintar 1 kelas/ class 12 0%
Training for JM Pintar Application
Pelatihan Auditor Internal ISO 9001:2015, ISO 14001:2015, ISO 1 kelas/ class 4 0%
45001:2018 & SMK3 Tahun 2023 Batch 1
Internal Auditor Training ISO 9001:2015, ISO 14001:2015, ISO
45001:2018 & SMK3 Year 2023 Batch 1
Pelatihan Auditor Internal ISO 9001:2015, ISO 14001:2015, ISO 1 kelas/ class 3 0%
45001:2018 & SMK3 Tahun 2023 Batch 2
Internal Auditor Training ISO 9001:2015, ISO 14001:2015, ISO
45001:2018 & SMK3 Year 2023 Batch 2
Pelatihan Awareness Sistem Manajemen Anti Penyuapan Tahun 1 kelas/ class 2 0%
2023
Training for Anti-Bribery Management System Awareness 2023
Pelatihan Claim and Change Management I2LI Batch 3 1 kelas/ class 2 0%
Training of I2LI Claim and Change Management Batch 3
Pelatihan dan Sertifikasi Certified Procurement Specialist (CPSp) 1 kelas/ class 6 0%
Certified Procurement Specialist (CPSp) Training and Certification
Pelatihan dan Sertifikasi Certified Risk Associate (CRA) Batch 1 1 kelas/ class 12 0%
Certified Risk Associate (CRA) Training and Certification Batch 1
Pelatihan dan Sertifikasi Certified Risk Associate (CRA) Batch 2 1 kelas/ class 6 0%
Certified Risk Associate (CRA) Training and Certification Batch 2
Pelatihan dan Sertifikasi Certified Risk Professional (CRP) 1 kelas/ class 1 0%
Certified Risk Associate (CRA) Training and Certification
186 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Pelatihan dan Sertifikasi Certified Risk Professional (CRP) TAP 1 kelas/ class 1 0%
Kapital
TAP Kapital Certified Risk Professional (CRP) Training and
Certification
Pelatihan Dasar-dasar Perencanaan dan Pemodelan Transportasi 1 kelas/ class 4 0%
Training on The Basics of Transportation Planning and Modeling
Pelatihan Mastering Capacity Management 1 kelas/ class 2 0%
Mastering Capacity Management Training
Pelatihan Metode Penulisan Inovasi di Lingkungan JM Group 1 kelas/ class 9 0%
(Offline)
Training on Innovation Writing Method in The JM Group
Environment (Offline)
Pelatihan Metode Penulisan Inovasi di Lingkungan JM Group 1 kelas/ class 20 0%
(Online)
Training on Innovation Writing Method in The JM Group
Environment (Online)
Pelatihan MS Office Kantor Pusat 1 kelas/ class 4 0%
MS Office Training at Head Office
Pelatihan Pemahaman TKDN Bagi Para Pelaku Usaha 1 kelas/ class 5 0%
Training on TKDN Understanding for Businesses
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 3
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 3
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 4
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 4
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 1 0%
Batch 6
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 6
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 2 0%
Batch 7
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 7
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 2 0%
Batch 8
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 8
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 2 0%
Batch 9
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 9
Pelatihan Penggunaan Aplikasi SELIA (Self Initiative Assesment) 1 kelas/ class 13 0%
Batch 1
Training on The SELIA (Self Initiative Assessment) Application
Usage Batch 1
Pelatihan Power BI Dashboard Trafic Counting 1 kelas/ class 3 0%
Training for Power BI Dashboard Traffic Counting
Pelatihan Purnabhakti Batch 38 1 kelas/ class 2 0%
Purnabhakti Training Batch 38
Pelatihan SAP Group Reporting Batch 1 1 kelas/ class 13 0%
Training on SAP Group Reporting Batch 1
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Pelatihan SAP Group Reporting Batch 2 1 kelas/ class 11 0%
Training on SAP Group Reporting Batch 2
Pelatihan Sistem Manajemen Keselamatan Jalan Tol Bersama 1 kelas/ class 9 0%
Komite Nasional Keselamatan Transportasi (KNKT)_Offline
Offline Training on Joint Toll Road Safety Management System
with The National Transportation Safety Committee (KNKT)
Pelatihan Sistem Manajemen Keselamatan Jalan Tol Bersama 1 kelas/ class 8 0%
Komite Nasional Keselamatan Transportasi (KNKT)_Online
Online Training on Joint Toll Road Safety Management System
with National Transportation Safety Committee (KNKT)
Pelatihan Tanggap Darurat Di Lingkungan Kantor Pusat 1 kelas/ class 11 0%
Emergency Response Training in The Head Office Environment
Pelatihan Teknis Pemeriksaan Jembatan di Lingkungan Jasa 1 kelas/ class 1 0%
Marga Group
Bridge Inspection Technical Training within The Jasa Marga
Group
Pemantapan Nilai Nilai Kebangsaan PII_LEMHANAS 1 kelas/ class 1 0%
StrengThening National Values PII_LEMHANAS
Penanganan Kerusakan Beton Struktur dan Kerusakan 1 kelas/ class 7 0%
Perkerasan Jalan Beton Semen (Rigid Pavement)
Handling of Structural Concrete Damage and Rigid Pavement
Damage
Pencegahan korupsi dari tindak pidana pencucian uang untuk 1 kelas/ class 2 0%
mencapai good govermence
Prevention of corruption from money laundering crimes to
achieve good governance
Pendidikan Khusus Profesi Advokat (PKPA) 1 kelas/ class 1 0%
Special Education for The Advocate Profession (PKPA)
Persiapan Lembaga & Badan Publik untuk Kepatuhan pada 1 kelas/ class 3 0%
Perlindungan Data Pribadi
Preparation of Institution and Public Body for Compliance with
Personal Data Protection
Public Speaking "High Impact Presentation Skills Training 1 kelas/ class 7 0%
Program"
Refreshment dan Perpanjangan SKP dan Lisensi Ahli K3 Umum 1 kelas/ class 7 0%
Refreshment and Extension of SKP and General K3 Expert
License
Renewable Energy for The Sustainability of The Next Generation 1 kelas/ class 3 0%
Seminar Konfederasi Serikat Pekerja BUMN RI 1 kelas/ class 2 0%
Seminar of The Indonesian BUMN Labor Union Confederation
Seminar Penjaminan Mutu Desain Jembatan 1 kelas/ class 5 0%
Seminar on Bridge Design Quality Assurance
Seminar Teknik Jalan Peningkatan Kualitas Konstruksi Jalan & 1 kelas/ class 4 0%
jembatan
Seminar of Road Engineering on Improving The Quality of Road
& Bridge Construction
Sertifikasi Petugas Peran Kebakaran Kelas D 1 kelas/ class 3 0%
Firefighter Role Officer Certification Class D
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Page 189
Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Sertifikasi PII 2023 1 kelas/ class 5 0%
PII Certification 2023
Sharing Session Jamdatun - Business Judgement Rule BUMN 1 kelas/ class 7 0%
dalam Investasi
Sharing Session Jamdatun - Business Judgment Rule for BUMN
in Investment
Sharing Session Prosedur Kondisi Darurat (Batch 1) 1 kelas/ class 14 0%
Sharing Session Emergency Procedures (Batch 1)
Sharing UI Career, Internship, Scholarship & EntrePreneurship 1 kelas/ class 3 0%
(CISE) Expo Maret 2023
Sharing UI Career, Internship, Scholarship & EntrePreneurship
(CISE) Expo March 2023
Strategi dan Teknik Menghadapi Sengketa Pajak : SP2DK, 1 kelas/ class 1 0%
Pemeriksaan, dan Litigasi Pajak
Strategies and Techniques for Dealing with Tax Disputes: SP2DK,
Audit and Tax Litigation
The 3nd Indonesian Conferences & Competition Occupational 1 kelas/ class 3 0%
Safety and Health (ICC-OSH) 2023
Training Awareness Implementasi Sistem Manajemen Anti 1 kelas/ class 11 0%
Penyuapan (SMAP) Tahun 2023
Awareness Training for Implementation of The Anti-Bribery
Management System (SMAP) 2023
Training Cash Flow & Treasury Management 1 kelas/ class 2 0%
Training VMWARE ICM 8.0_ILT (Instroctor Led Training) 1 kelas/ class 1 0%
Ujian Perpanjangan Sertifikasi Pengadaan Certified Procurement 1 kelas/ class 3 0%
Specialist (CPSP)
Procurement Certification Extension Test for Certified
Procurement Specialist (CPSP)
Webinar HPJI - Peningkatan Produktivitas Proyek Konstruksi Lean 1 kelas/ class 3 0%
Construction dan Digital Construction dalam Proyek Jalan dan
Jembatan
HPJI Webinar - Increasing Construction Project Productivity of
Lean Construction and Digital Construction in Road and Bridge
Projects
Webinar HPJI JABAR "Permasalahan dan Teknologi Penanganan 1 kelas/ class 3 0%
Timbunan Jalan pada Tanah Problematik"
HPJI JABAR Webinar "Problems and Technology for Handling
Road Piles on Problematic Soil"
Webinar Intro to IT Risk Management 1 kelas/ class 12 0%
Webinar Metode Perencanaan dan Pelaksanaan Konstruksi 1 kelas/ class 3 0%
Jembatan
Webinar on Planning and Implementation Method for Bridge
Construction
Webinar Penulisan Karya Ilmiah REAAA 2023 1 kelas/ class 2 0%
REAAA Scientific Writing Webinar 2023
Webinar Tunnel Jacking HPJI 1 kelas/ class 3 0%
Workplace Learning Trends 1 kelas/ class 1 0%
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Page 190
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
WORKSHOP & DIALOG K3 “ Peran K3 Untuk Terwujudnya 1 kelas/ class 1 0%
Pekerjaan Layak Yang Berbudaya K3 & Audit Integrasi Guna
Mendukung Keberlangsungan Usaha & Keselamatan Di Tempat
Kerja “
K3 WORKSHOP & DIALOGUE "The Role of K3 in Realizing
Decent Work with K3 Culture & Integration Audit to Support
Business Sustainability & Safety in The Workplace"
Workshop Building Information Modelling (BIM) 1 kelas/ class 26 0%
Workshop Contract Drafting for Business Transaction 1 kelas/ class 2 0%
Workshop dan Focus Group Discussion (FGD) Penentuan Topik 1 kelas/ class 5 0%
Material Sustainability Report Tahun 2023 (Batch 2)
Workshop and Focus Group Discussion (FGD) on Determining
The Material Topic of Sustainability Report for 2023 (Batch 2)
Workshop Dasar-Dasar Audit Teknologi Informasi 1 kelas/ class 1 0%
Workshop on Basics for Information Technology Audit
Workshop Disability Equality Training (DET) : Pelatihan Kesadaran 1 kelas/ class 1 0%
dan Inklusi Disabilitas Bagi Tim Human Capital BUMN
Disability Equality Training (DET) Workshop: Disability Awareness
and Inclusion Training for The BUMN Human Capital Team
Workshop Finance and Accounting for Non Finance and 1 kelas/ class 1 0%
Accouting Internal Auditor
Workshop Ketenagakerjaan Nasional Penyelesaian Sengketa 1 kelas/ class 1 0%
Hubungan Industrial Melalui Jalur Pengadilan dan Diluar Jalur
Pengadilan
Workshop on National Employment on Settlement of Industrial
Relations Disputes Through Court and Outside Court
Workshop Minimize The Risk of Managing Identity Security 1 kelas/ class 1 0%
Workshop Nasional Tentang Kebijakan Pengupahan Serta Cara 1 kelas/ class 2 0%
Menghitung Pesangon PHK, Outsourcing Maupun PKWT dan
PKWTT Berdasarkan Perpu Cipta Kerja
National Workshop on Wage Policy and How to Calculate
Severance Pay for Layoffs, Outsourcing and PKWT and PKWTT
Based on The Job Creation Regulation
Workshop Pengukuran Dampak Program TJSL dengan Metode 1 kelas/ class 6 0%
Social Return on Investment (SROI)
Workshop on Measuring The Impact of The TJSL Program using
The Social Return on Investment (SROI) Method
Workshop Sistem Manajemen Lereng 1 kelas/ class 2 0%
Workshop on Slope Management System
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Page 191
Profil Perusahaan
Company Profile
Tabel Pelatihan berdasarkan Golongan Karyawan
Table of Training Based on Employee Group
Persentase
Jumlah Peserta dari
Golongan
Jumlah Golongan Karyawan
Karyawan yang
Pelatihan yang Mengikuti
Golongan Karyawan/Jenis Pelatihan Telah Mengikuti
Tahun 2023 Pelatihan Tahun 2023
Employee Group/Type of Training Number of Participant
Pelatihan
Number of Percentage of
from Employee Group Who
Training in 2023 Employee Group
Participated in the Training
Participated
in 2023
in the Training
Komite
Committee
GRC Masterclass Program 2023 : ESG for Boards – Governance 1 kelas/ class 1 9%
of ESG
GRC Masterclass Program 2023 : Risk Management 1 kelas/ class 2 18%
Effectiveness Evaluation
Konferensi Nasional 2023 1 kelas/ class 1 9%
National Conference 2023
Masterclass Program Series XXII, Risk Capacity The 1 kelas/ class 1 9%
Fundamental Missing Puzzle In Risk Management Practice
The IIA Indonesia National Conference & Lokakarya 1 kelas/ class 1 9%
Ujian Sertifikasi Certified Risk Management Officer (CRMO) Level 1 kelas/ class 1 9%
II
Certified Risk Management Officer (CRMO) Level II Certification
Test
Tabel Persentase Partisipasi Peserta Tahun 2023
Table of Participants Participation Percentage in 2023
No Golongan Karyawan Jumlah Peserta Persentase (%)
Employee Level Total Participants Percentage
1 BOC 55 0,4%
2 BOD 29 0,2%
3 BOD-1 982 6,8%
4 BOD-2 2.438 17,0%
5 BOD-3 3.247 22,6%
6 BOD-4 3.593 25,0%
7 BOD-5 3.384 23,5%
8 BOD-6 640 4,5%
9 BOD-7 8 0,1%
Total 14.376 100%
Tabel Learning Karyawan Jasa Marga Group yang Dilaksanakan Melalui Aplikasi JM-Click Tahun 2023
Table of Jasa Marga Group Employee Learning via JM-Click Application in 2023
Kategori Pelatihan di JM-Click Jumlah Peserta Penyelenggara
No
Training Category at JM-Click Total Participants Event Organizer
1 Handout - Jasa Marga Learning Institute
2 JM Talk 6.887 Jasa Marga Learning Institute
3 Sosialisasi
- Jasa Marga Learning Institute
Socialization
4 Video - Jasa Marga Learning Institute
5 Virtual Learning/Webinar 11.294 Jasa Marga Learning Institute
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Learning Jet Roadster dan Officer Development Program (ODP) yang Dilaksanakan Tahun 2023
Table of Learning Jet Roadster and Officer Development Program (ODP) Held in 2023
Jumlah
Waktu & Tempat
Peserta Peserta Nama Pelatihan
No Pelatihan
Participants Total Training Name
Training Date/Location
Participants
1 Jet Roadster 12 19 Januari 2023 JM Preneurship Series 37 Usaha Budi Daya dan Bisnis Tanaman
January 19, 2023 Hias pada Lahan Terbatas
JM Preneurship Series 37 Cultivation and Business of Ornamental
Plants on Limited Land
2 Jet Roadster 12 27 Januari 2023 JM Talk Health Series 15
January 27, 2023
3 Jet Roadster 6 3 Februari 2023 JM Talk Business Support Series 3 “Penerapan Creating Shared
Februari 3, 2023 Values dalam Program TJSL di Jasa Marga Group”
JM Talk Business Support Series 3 "Implementation of Creating
Shared Values in The TJSL Program at Jasa Marga Group"
4 Jet Roadster 1 16 Februari 2023 JM Talk Leadership Series 5
February 16, 2023
5 Jet Roadster 4 17 Februari 2023 JM Talk Operation Services Series 4
February 17, 2023
6 Jet Roadster 1 23 Februari 2023 JM Talk Business Support Eps 4
February 23, 2023
7 Jet Roadster 2 2 Maret 2023 THM #5 AKHLAK for Leaders 2023
March 2, 2023
8 Jet Roadster 2 3 Maret 2023 Sosialisasi JM Click JetRoadster RBB
March 3, 2023 Socialization of JM Click JetRoadster RBB
9 Jet Roadster 3 9 Maret 2023 JM Talk Preneurship Series Eps. 38 : Investasi Usaha Masa Depan
March 9, 2023 dengan Bisnis Waralaba
JM Talk Preneurship Series Eps. 38: Investing in Future Business
with a Franchise Business
10 Jet Roadster 3 17 Maret 2023 JM Talk Technological Innovation Series Eps.12 “JM-Click 3.0 :
March 17, 2023 Beyond HC Information System”
11 Jet Roadster 3 24 Maret 2023 JM Talk Health Series Eps. 16 : “Pola Hidup Sehat Roadster di Bulan
March 24, 2023 Ramadhan
JM Talk Health Series Eps. 16 : “Roadster's Healthy Lifestyle in The
Month of Ramadan
12 Jet Roadster 1 29 Maret 2023 Sosialisasi Magang Generasi Bertalenta (Magenta) dan Magang
March 29, 2023 Studi Independen Bersertifikat (MSIB)
Socialization of Talented Generation Internship (Magenta) and
Certified Independent Study Internship (MSIB)
13 Jet Roadster 2 31 Maret 2023 JM Talk Business Acumen Series Eps. 6 : Digital Marketing Best
March 31, 2023 Practice
14 Jet Roadster 3 6 April 2023 Kiat Mengelola Usaha Kue menjadi Bisnis yang
April 6, 2023 Mendatangkan Profit
Tips for Managing Cake Business into a Profitable Business
15 Jet Roadster 2 14 April 2023 JM Talk Business Support Eps. 06 : Semangat berbagi di Bulan
April 14, 2023 Suci untuk Bersihkan Diri
JM Talk Business Support Eps. 06: The spirit of sharing in The Holy
Month to Purify Ourselves
16 Jet Roadster 2 11 Mei 2023 JM Talk Health Series Eps. 17 : Tetap Fit & Sehat setelah Hari Raya
May 11, 2023 JM Talk Health Series Eps. 17: Stay Fit and Healthy after Hari Raya
17 Jet Roadster 1 16 Mei 2023 JM Woman Empowerment Series Eps. 03 : Cerita Srikandi Jasa
May 16, 2023 Marga dalam Memberikan Pelayanan Lebaran Tahun 2023
JM Woman Empowerment Series Eps. 03: Jasa Marga Heroine's
Story in Providing Eid Services in 2023
18 Jet Roadster 1 16 Juni 2023 Quality Day Unit Procurement and Fixed Asset Group-1
June 16, 2023
19 Jet Roadster 1 21 Juli 2023 JM Preneurship Series 40 : Strategi Pengelolaan Usaha Kuliner di
July 21, 2023 Rest Area
JM Preneurship Series 40: Culinary Business Management Strategy
in Rest Area
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Profil Perusahaan
Company Profile
Tabel Learning Jet Roadster dan Officer Development Program (ODP) yang Dilaksanakan Tahun 2023
Table of Learning Jet Roadster and Officer Development Program (ODP) Held in 2023
Jumlah
Waktu & Tempat
Peserta Peserta Nama Pelatihan
No Pelatihan
Participants Total Training Name
Training Date/Location
Participants
20 Jet Roadster 1 28 Juli 2023 JM Talk Health Series Eps. 18 : Efek Tingkat Polusi Udara terhadap
July 28, 2023 Kondisi Kesehatan Tubuh
JM Talk Health Series Eps. 18: Effect of Air Pollution Levels on Body
Health Conditions
21 Jet Roadster 1 1 Agustus 2023 JM Talk Business Support Eps. 09 : Tingkatkan Brand Value
August 1, 2023 Perusahaan dengan Kreasi Logo Baru Versi Kamu
JM Talk Business Support Eps. 09: Increase The Company's Brand
Value with Your New Logo Creation
22 Jet Roadster 1 2 Agustus 2023 Ngobras HC : Implementasi Budaya Akhlak sebagai bentuk
August 2, 2023 Transformasi Human Capital di Perusahaan
Ngobras HC: Implementation of Moral Culture as a form of Human
Capital Transformation in The Company
23 Jet Roadster 2 18 Agustus 2023 JM Talk Business Support Eps. 10 : Penerapan Sistem Manajemen
August 18, 2023 K3 dan Pencapaian Zero Accident
JM Talk Business Support Eps. 10: Implementation of The K3
Management System and Achieving Zero Accident
24 Jet Roadster 2 19 Oktober 2023 JM Preneurship Series 41 “Memahami Potensi Bisnis Franchise
October 19, 2023 Warteg Masa Kini”
JM Preneurship Series 41 "Understanding The Potential of Today's
Warteg Franchise Business"
25 Jet Roadster 2 17 November 2023 Survei AKHLAK Berbasis NPS
November 17, 2023 NPS Based AKHLAK Survey
26 Jet Roadster 23 21 November 2023 Webinar FHCI BUMN "Cyber Security Awareness"
November 21, 2023 SOE FHCI Webinar "Cyber Security Awareness"
27 Jet Roadster 19 24 November 2023 JM Talk Health Series Eps. 20 : Jaminan Pemeliharaan Kesehatan
November 24, 2023 Karyawan: Jaminan kesehatan Optimal, Kinerja Karyawan Maksimal
JM Talk Health Series Eps. 20: Employee Health Care Guarantee:
Optimal health insurance, Maximum Employee Performance
28 Jet Roadster 4 28 November 2023 Webinar Junior Web Developer
November 28,
2023
29 Jet Roadster 7 29 November 2023 Ngobras HC seri November 2023 : Rencana Cerdas
November 29, 2023 Pengembangan Diri melalui EDP
Ngobras HC Series November 2023: Smart Personal Development
Plan through EDP
30 Jet Roadster 1 29 Maret 2023 Skills for Jobs Indonesia: Tingkatkan Keterampilanmu Sebagai Data
March 29, 2023 Analyst dengan Microsoft Excel
Skills for Jobs Indonesia: Improve your skills as a data analyst with
Microsoft Excel
31 Jet Roadster 3 28 Maret 2023 Budaya Data Security Awareness
March 28, 2023 Data Security Awareness Culture
32 Jet Roadster 1 29 Maret 2023 Discovering Peace: Stress and Anxiety Management for a Busy
March 29, 2023 Work Life
33 Jet Roadster 1 04 April 2023 HRD Solution Forum - Be A Plus Way: How To Build Champion
April 04, 2023
34 Jet Roadster 1 06 April 2023 Pembinaan Digital Talent BUMN bidang Data Science & Analytics
April 06, 2023 Development of SOE Digital Talent in Data Science & Analytics
35 Jet Roadster 2 15 April 2023 Business Process Re-Engineering
April 15, 2023
36 Jet Roadster 1 15 April 2023 Material and Capacity Planning Part 2
April 15, 2023
37 Jet Roadster 1 05 Mei 2023 ISO 27001 Data Protection Series : Introduction
May 05, 2023
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Tabel Learning Jet Roadster dan Officer Development Program (ODP) yang Dilaksanakan Tahun 2023
Table of Learning Jet Roadster and Officer Development Program (ODP) Held in 2023
Jumlah
Waktu & Tempat
Peserta Peserta Nama Pelatihan
No Pelatihan
Participants Total Training Name
Training Date/Location
Participants
38 Jet Roadster 1 16 Mei 2023 Pembinaan Digital Talent BUMN di bidang Cloud Computing &
May 16, 2023 Networking
Development of SOE Digital Talent in Cloud Computing &
Networking
39 Jet Roadster 1 25 Mei 2023 Software Development: Introduction to HTML & CSS
May 25, 2023
40 Jet Roadster 1 31 Mei 2023 Digital Talent BUMN: UI/UX
May 31, 2023
41 Jet Roadster 1 13 Juli 2023 Webinar I2RI : Project Retrospective Intelligent Transport System
July 13, 2023 Framework & Implementation
42 Jet Roadster 1 25 Juli 2023 Pelatihan SAP Analytic Cloud Batch - 2
July 25, 2023 SAP Analytics Cloud Batch Training - 2
43 Jet Roadster 1 04 Agustus 2023 Opening Meeting Pelaksanaan Audit Internal atas Sistem
August 04, 2023 Manajemen Anti Penyuapan (SMAP)
Opening Meeting Implementation of Internal Audit of Anti-Bribery
Management System (SMAP)
44 Jet Roadster 1 15 Agustus 2023 Belajar Multi Tasking dari Pimpinan Multi Talenta
August 15, 2023 Learn Multi Tasking from Multi Talent Leaders
45 Jet Roadster 23 2-6 Oktober 2023 Pelatihan Kejasamargaan Jet Roadster RBB 2023
October 2-6, 2023 RBB Jet Roadster Corporate Community Training 2023
46 Jet Roadster 25 10-23 Oktober Healthy Living, Happy Working : Seminar dan Konseling Hidup
2023 Sehat Jet Roadster RBB 2023
October 10-23, Healthy Living, Happy Working: Jet Roadster RBB Healthy Living
2023 Seminar and Counseling 2023
47 Jet Roadster 6 9-10 Januari 2023 Program Pengembangan Jet Roadster Rekrut Bersama
January 9-10, 2023 BUMN 2022 : Coaching and Counseling Session for Excellent
Performance (Tahap 2)
Jet Roadster Development Program for Recruitment with BUMN
2022: Coaching and Counseling Session for Excellent Performance
(Phase 2)
48 Jet Roadster 2 24 Maret 2023 Connecting Digital Strategy and Ambidextrous Leadership to
Marrch 24, 2023 Accelerate Business Growth
49 Jet Roadster 23 9-10 Oktober 2023 Pengembangan Soft Skill Jet Roadster 2023 The Persuasive
October 9-10, 2023 Communicator
2023 Jet Roadster Soft Skill Development The Persuasive
Communicator
50 Jet Roadster 23 12-13 Oktober 2023 IntraPreneur Class : Workshop Design Thinking Jet Roadster 2023
October 12-13, 2023
51 Jet Roadster 1 23 Februari 2023 JM Talk Business Support Mental Health Awareness Positive Mind,
February 23, 2023 Positive Life
52 Jet Roadster 5 16 Februari 2023 JM Talk Leadership Series
February 16, 2023
53 Jet Roadster 5 17 Februari 2023 JM Talk Operational Services
February 17, 2023
Total 255
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Profil Perusahaan
Company Profile
Pendidikan dan/atau Pelatihan Dewan
Komisaris, Direksi, Komite-Komite, Sekretaris
Perusahaan, Unit Audit Internal dan Unit
Manajemen Risiko
Education and/or Training for Board of Commissioners, Board of
Directors, Committees, Corporate Secretary, Internal Audit Unit,
and Risk Management Unit
Pendidikan dan/atau pelatihan yang diikuti oleh Education and/or training participated by the Board
Dewan Komisaris, Direksi, Komite-Komite, Sekretaris of Commissioners, Board of Directors, Committees,
Perusahaan, Unit Audit Internal dan Unit Manajemen Corporate Secretary, Internal Audit Unit, and Risk
Risiko hingga 31 Desember 2023 adalah sebagai berikut: Management Unit as of December 31, 2023 were as
follows:
Pengembangan Kompetensi Dewan Komisaris
Board of Commissioners Competency Development
Tabel Pengembangan Kompetensi Dewan Komisaris
Table of Board of Commissioners Competency Development
Waktu dan
Tempat
Nama Jabatan Materi Pengembangan Kompetensi/Pelatihan Penyelenggara
Name Position Subject of Competency Development/Training Pelaksanaan Provider
Implementation Date
and Location
Mohammad Komisaris Pelatihan & Sertifikasi QRGP 6 Desember 2023 Center for Risk
Zainal Fatah Utama QRGP Training & Certification December 6, 2023 Management
President & Sustainability
Commissioner (CRMS)
M. Roskanedi Komisaris GRC Masterclass Program 2023 : Risk 7 September 2023 Kementerian BUMN
Commissioner Management Effectiveness Evaluation September 7, Ministry of State
2023 Owned Enterprises
GRC Masterclass Program 2023: Sosialisasi 14 September Kementerian BUMN
Pemeringkatan BUMN & Anak Perusahaan 2023 Ministry of State
BUMN September 14, Owned Enterprises
GRC Masterclass Program 2023: Socialization of 2023
SOE Ratings & SOE Subsidiaries
GRC Masterclass Program 2023: ESG for 27 September Kementerian BUMN
Boards – Governance of ESG 2023 Ministry of State
September 27, Owned Enterprises
2023
GRC Masterclass Program 2023: Joint Venture 19 Oktober 2023 Kementerian BUMN
between SOE and Private Sector October 19, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: GRC 5 Oktober 2023 Kementerian BUMN
Integrated Information for Supervisionary Board October 5, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and Social October 25, 2023 Ministry of State
Management Systems Owned Enterprises
Pelatihan & Sertifikasi QRGP & CERG 12 Desember 2023 Center for Risk
QRGP & CERG Training & Certification December 12, Management
2023 & Sustainability
(CRMS)
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Page 196
Tabel Pengembangan Kompetensi Dewan Komisaris
Table of Board of Commissioners Competency Development
Waktu dan
Tempat
Nama Jabatan Materi Pengembangan Kompetensi/Pelatihan Penyelenggara
Name Position Subject of Competency Development/Training Pelaksanaan Provider
Implementation Date
and Location
Raja Erizman Komisaris GRC Masterclass Program 2023: ESG for 27 September Kementerian BUMN
Commissioner Boards – Governance of ESG 2023 Ministry of State
September 27, Owned Enterprises
2023
Pelatihan QRGP & CERG (Non Sertifikasi) 6 Desember 2023 Center for Risk
QRGP & CERG Training (Non Certification) December 6, 2023 Management
& Sustainability
(CRMS)
Chandra Komisaris Workshop Non-Financial & Sustainability 22-23 Juni 2023 Pusat
Wijaya Independen Reporting for Executive Level June 22-23, 2023 Pengembangan
Independent Akuntansi (PPA)
Commissioner Fakultas Ekonomi
dan Bisnis (FEB)
Universitas
Indonesia (UI)
Accounting
Development Center
(PPA) Faculty of
Economics and
Business (FEB)
University of
Indonesia (UI)
GRC Masterclass Program 2023: ESG for 13 Juli 2023 Kementerian BUMN
Auditor July 13, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: Pre IPO and 10 Agustus 2023 Kementerian BUMN
Post IPO August 10, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: Pemeringkatan 10 Agustus 2023 Kementerian BUMN
& Penerbitan Efek Bersifat Utang & Sukuk August 10, 2023 Ministry of State
(EBUS) Owned Enterprises
GRC Masterclass Program 2023: Rating &
Issuance of Debt Securities & Sukuk (EBUS)
The IIA Indonesia National Conference & 30 Agustus - 1 IIA Indonesia
Workshop September 2023
August 30 -
September 1, 2023
GRC Masterclass Program 2023: Sosialisasi 14 September Kementerian BUMN
Pemeringkatan BUMN & Anak Perusahaan 2023 Ministry of State
BUMN September 14, Owned Enterprises
GRC Masterclass Program 2023: Socialization of 2023
SOE Ratings & SOE Subsidiaries
GRC Masterclass Program 2023: ESG for 27 September Kementerian BUMN
Boards – Governance of ESG 2023 Ministry of State
September 27, Owned Enterprises
2023
GRC Masterclass Program 2023: Joint Venture 19 Oktober 2023 Kementerian BUMN
between SOE and Private Sector October 19, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: GRC 5 Oktober 2023 Kementerian BUMN
Integrated Information for Supervisionary Board October 5, 2023 Ministry of State
Owned Enterprises
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Dewan Komisaris
Table of Board of Commissioners Competency Development
Waktu dan
Tempat
Nama Jabatan Materi Pengembangan Kompetensi/Pelatihan Penyelenggara
Name Position Subject of Competency Development/Training Pelaksanaan Provider
Implementation Date
and Location
Chandra Komisaris Kelas Khusus Sertifikasi Indonesia Internal Audit 27 Oktober 2023 IIA Indonesia
Wijaya Independen Practitioner (IIAP) October 27, 2023
Independent Special Class for Indonesian Internal Audit
Commissioner Practitioner (IIAP) Certification
Seminar Nasional & Kunjungan Proyek 8 November 2023 Himpunan
“Pembiayaan Kreatif dan Berkelanjutan November 8, 2023 Pengembang Jalan
Pembangunan Jalan di Indonesia” Indonesia (HPJI)
National Seminar & Project Visit "Creative and Association of
Sustainable Financing of Road Development in Indonesian Road
Indonesia" Developers (HJPI)
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and Social October 25, 2023 Ministry of State
Management Systems Owned Enterprises
Pelatihan & Sertifikasi QRGP & CERG 12 Desember 2023 Center for Risk
QRGP & CERG Training & Certification December 12, Management
2023 & Sustainability
(CRMS)
Seppalga Komisaris GRC Masterclass Program 2023: ESG for 13 Juli 2023 Kementerian BUMN
Ahmad Independen Auditor July 13, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: Pre IPO and 10 Agustus 2023 Kementerian BUMN
Post IPO August 10, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: Pemeringkatan 10 Agustus 2023 Kementerian BUMN
& Penerbitan Efek Bersifat Utang & Sukuk August 10, 2023 Ministry of State
(EBUS) Owned Enterprises
GRC Masterclass Program 2023: Rating &
Issuance of Debt Securities & Sukuk (EBUS)
The IIA Indonesia National Conference & 30 Agustus - 1 IIA Indonesia
Lokakarya September 2023
August 30 -
September 1, 2023
GRC Masterclass Program 2023: ESG for 27 September Kementerian BUMN
Boards – Governance of ESG 2023 Ministry of State
September 27, Owned Enterprises
2023
Certified Risk Executive Leader (CREL) Batch 2 13-21 November BPKP (Badan
2023 Pengawas Keuangan
November 13-21, dan Pembangunan)
2023 BPKP (Financial
and Development
Supervisory Agency)
Marsetio Komisaris Risk Beyond 2023 7-8 Desember Center for Risk
Independen 2023 Management
Independent December 7-8, & Sustainability
Commissioner 2023 (CRMS)
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Page 198
Tabel Pengembangan Kompetensi Dewan Komisaris
Table of Board of Commissioners Competency Development
Waktu dan
Tempat
Nama Jabatan Materi Pengembangan Kompetensi/Pelatihan Penyelenggara
Name Position Subject of Competency Development/Training Pelaksanaan Provider
Implementation Date
and Location
Abdul Komisaris GRC Masterclass Program 2023: Risk 7 September 2023 Kementerian BUMN
Rachman Independen Management Effectiveness Evaluation September 7, Ministry of State
Independent 2023 Owned Enterprises
Commissioner
GRC Masterclass Program 2023: Sosialisasi 14 September Kementerian BUMN
Pemeringkatan BUMN & Anak Perusahaan 2023 Ministry of State
BUMN September 14, Owned Enterprises
GRC Masterclass Program 2023: Socialization of 2023
SOE Ratings & SOE Subsidiaries
GRC Masterclass Program 2023: Joint Venture 19 Oktober 2023 Kementerian BUMN
between SOE and Private Sector October 19, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: GRC 5 Oktober 2023 Kementerian BUMN
Integrated Information for Supervisionary Board October 5, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and Social October 25, 2023 Ministry of State
Management Systems Owned Enterprises
Pelatihan QRGP & CERG (Non Sertifikasi) 6 Desember 2023 Center for Risk
QRGP & CERG Training (Non Certification) December 6, 2023 Management
& Sustainability
(CRMS)
Konferensi Nasional Profesi Manajemen 14-15 Desember Lembaga Sertifikasi
Risiko IX-2023 "Navigating Country Risk 2023 Profesi Manajemen
for Sustainable Growth: Opportunities and December 14-15, Risiko (LSPMR)
Challenges" 2023 Risk Management
National Conference of Risk Management Professional
Profession IX-2023 "Navigating Country Risk Certification Institute
for Sustainable Growth: Opportunities and (LSPMR)
Challenges"
Pengembangan Kompetensi Direksi
Board of Directors Competency Development
Tabel Pengembangan Kompetensi Direksi
Table of Board of Directors Competency Development
Waktu dan Tempat
Materi Pengembangan Kompetensi/
Nama Jabatan Pelaksanaan Penyelenggara
Name Position
Pelatihan Provider
Implementation Date and
Subject of Competency Development/Training
Location
Subakti Direktur Utama Narasumber Acara Kegiatan Sosialisasi 20 Februari 2023 Yayasan Narasi Anak
Syukur President Director Rencana Pembangunan Ruas Jalan Tol February 20, 2023 Bangsa Kabupaten
Bumiayu Tegal
Speaker for the Socialization of the
Development Plan of the Bumiayu Toll
Road Section
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Direksi
Table of Board of Directors Competency Development
Waktu dan Tempat
Materi Pengembangan Kompetensi/
Nama Jabatan Pelaksanaan Penyelenggara
Name Position
Pelatihan Provider
Implementation Date and
Subject of Competency Development/Training
Location
Subakti Direktur Utama Narasumber Acara Kegiatan Dialog 28 Maret 2023 Kepala Divisi
Syukur President Director Publik "Kesiapan Jasa Marga Dalam March 28, 2023 Hubungan
Menghadapi Lebaran Tahun 2023" Masyarakat
Speaker for Public Dialogue Event "Jasa Kepolisian Negara
Marga Readiness in Facing Eid Al-Fitr in Republik Indonesia
2023" Head of the Public
Relations Division
of the Indonesian
National Police
Narasumber Dalam Acara Kegiatan 30 Maret 2023 Tempo
Ngobrol di Tempo mengenai Kesiapan March 30, 2023
Mudik Lebaran Tahun 2023
Speaker at the Ngobrol di Tempo event
on the Readiness of Lebaran Mudik in
2023
Narasumber dalam Acara Kegiatan 4 Juni 2023 Kompas
Forum Group Discussion (FGD) June 4, 2034
Kementerian Perhubungan "Mudik
Aman, Mudik Nyaman"
Speaker at the Ministry of
Transportation's Forum Group
Discussion (FGD) Event "Safe Mudik,
Comfortable Mudik"
Narasumber dalam Acara Kegiatan 12 April 2023 Kepolisian Daerah
Kesiapan Sarana dan Prasarana Jalan April 12, 2023 Jawa Tengah
Tol dalam Mewujudkan Mudik Aman dan Central Java Regional
Berkesan di Provinsi Jawa Tengah Police
Resource person at the Toll Road
Facilities and Infrastructure Readiness
Event in Realizing Safe and Memorable
Mudik in Central Java Province
Narasumber dalam Acara Kegiatan 13 April 2023 Detik.Com
"Mudik Aman Berkesan" April 13, 2023
Speakers at the "Safe and Memorable
Homecoming" Activity Event
Narasumber dalam Acara Kegiatan 9 Juni 2023 Universitas Indonesia
"Stategi Pengelolaan Jalan Tol dalam June 9, 2023 University of
Melayani Arus Lalu Lintas Mudik dan Indonesia
Balik Lebaran 2023"
Speaker at the Event "Toll Road
Management Strategies in Serving
the 2023 Eid Mudik and Balik Lebaran
Traffic Flows"
Narasumber dalam Acara Kegiatan 20 Juni 2023 Perhimpunan Pelajar
"CEO Talk Karakter Bisnis Jalan Tol June 20, 2023 & Masyarakat
dan Peluang Kerja Di PT Jasa Marga Indonesia
(Persero) Tbk" Birmingham
Speaker at the "CEO Talk Toll Birmingham
Road Business Characters and Job Association of
Opportunities at PT Jasa Marga Indonesian Students
(Persero) Tbk" event. & Communities
Narasumber dalam Acara Kegiatan 19 September 2023 Perhimpunan Pelajar
"CEO Talk Diaspora" September 19, 2023 & Masyarakat
Speaker at the "CEO Talk Diaspora" Indonesia
Event Birmingham
Birmingham
Association of
Indonesian Students
& Communities
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Tabel Pengembangan Kompetensi Direksi
Table of Board of Directors Competency Development
Waktu dan Tempat
Materi Pengembangan Kompetensi/
Nama Jabatan Pelaksanaan Penyelenggara
Name Position
Pelatihan Provider
Implementation Date and
Subject of Competency Development/Training
Location
Pramitha Direktur Undangan Rapat Kinerja s.d. Triwulan III 27-28 Juni 2023 PT Jasa Marga
Wulanjani Keuangan dan Tahun 2023 June 27-28, 2023 (Persero) Tbk
Manajemen Risiko Invitation to the Performance Meeting of
Director of the Third Quarter 2023
Finance and Risk
Workshop Personal Effectiveness With 9-12 Januari 2023 Iradat Consulting
Management
Myers Briggs Type Indicator (MBTI) January 9-12, 2023
Team Building JM Executive Summit 22 Januari 2023 PT Jasa Marga
2023 June 22, 2023 (Persero) Tbk
Pelatihan dan Sertifikasi Qualified Risk 4 Juli 2023 Center for Risk
Governance Professional (QRGP) July 4, 2023 Management &
Qualified Risk Governance Professional Sustainability (CRMS)
(QRGP) Training and Certification & Lembaga Sertifikasi
Profesi Mitra Kalyana
Sejahtera (LSP MKS)
Sosialisasi IFRS Sustainability Disclosure 12 Juli 2023 Kementerian BUMN
Standards July 12, 2023 Ministry of State
Socialization of IFRS Sustainability Owned Enterprises
Disclosure Standards
GRC Masterclass Program 2023: Pre 10 Agustus 2023 Kementerian BUMN
IPO dan Post IPO August 10, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: 10 Agustus 2023 Kementerian BUMN
Pemeringkatan & Penerbitan Efek August 10, 2023 Ministry of State
Bersifat Utang & Sukuk (EBUS) Owned Enterprises
GRC Masterclass Program 2023: Rating
& Issuance of Debt Securities & Sukuk
(EBUS)
GRC Masterclass Program 2023: 14 September 2023 Kementerian BUMN
Sosialisasi Pemeringkatan BUMN & September 14, 2023 Ministry of State
Anak Perusahaan BUMN Owned Enterprises
GRC Masterclass Program 2023:
Socialization of SOE Ratings & SOE
Subsidiaries
GRC Masterclass Program 2023: ESG 27 September 2023 Kementerian BUMN
for Boards – Governance of ESG September 27, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: Joint 19 Oktober 2023 Kementerian BUMN
Venture between SOE and Private October 19, 2023 Ministry of State
Sector Owned Enterprises
GRC Masterclass Program 2023 5 Oktober 2023 Kementerian BUMN
: GRC Integrated Information For October 5, 2023 Ministry of State
Supervisionary Board Owned Enterprises
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State
Social Management Systems Owned Enterprises
Pelatihan & Sertifikasi CERG 12 Desember 2023 Center for Risk
CERG Training & Certification December 12, 2023 Management &
Sustainability (CRMS)
& Lembaga Sertifikasi
Profesi Mitra Kalyana
Sejahtera (LSP MKS)
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Direksi
Table of Board of Directors Competency Development
Waktu dan Tempat
Materi Pengembangan Kompetensi/
Nama Jabatan Pelaksanaan Penyelenggara
Name Position
Pelatihan Provider
Implementation Date and
Subject of Competency Development/Training
Location
Mohamad Direktur Undangan Rapat Kinerja s.d. Triwulan III 27-28 Juni 2023 PT Jasa Marga
Agus Pengembangan Tahun 2023 June 27-28, 2023 (Persero) Tbk
Setiawan Usaha Invitation to the Performance Meeting of
Director of the Third Quarter 2023
Business
Team Building JM Executive Summit 22 Januari 2023 PT Jasa Marga
Development
2023 January 22, 2023 (Persero) Tbk
Asia Australia Road Conference (REAAA 25-27 Agustus 2023 REAAA
2023) August 25-27, 2023
GRC Masterclass Program 2023: ESG 27 September 2023 Kementerian BUMN
for Boards – Governance of ESG September 27, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: 5 Oktober 2023 Kementerian BUMN
GRC Integrated Information For October 5, 2023 Ministry of State
Supervisionary Board Owned Enterprises
Seminar Nasional & Kunjungan Proyek 8 November 2023 Himpunan
“Pembiayaan Kreatif dan Berkelanjutan November 8, 2023 Pengembang Jalan
Pembangunan Jalan di Indonesia” Indonesia
National Seminar & Project Visit Association of
"Creative and Sustainable Financing of Road Developers in
Road Development in Indonesia" Indonesia
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State
Social Management Systems Owned Enterprises
Business Essentials Masterclass: 27-28 Oktober 2023 BUMN School of
Strategic Management October 27-28, 2023 Excellence (BSE)
Reza Direktur Bisnis Undangan Rapat Kinerja s.d. Triwulan III 27-28 Juni 2023 PT Jasa Marga
Febriano Director of Tahun 2023 June 27-28, 2023 (Persero) Tbk
Business Invitation to the Performance Meeting of
the Third Quarter 2023
Team Building JM Executive Summit 22 Januari 2023 PT Jasa Marga
2023 January 22, 2023 (Persero) Tbk
GRC Masterclass Program 2023: 14 September 2023 Kementerian BUMN
Sosialisasi Pemeringkatan BUMN & September 14, 2023 Ministry of State
Anak Perusahaan BUMN Owned Enterprises
Fitri Wiyanti Direktur Operasi Undangan Rapat Kinerja s.d. Triwulan III 27-28 Juni 2023 PT Jasa Marga
Director of Tahun 2023 June 27-28, 2023 (Persero) Tbk
Operations Invitation to the Performance Meeting of
the Third Quarter 2023
GRC Masterclass Program 2023: Joint 19 Oktober 2023 Kementerian BUMN
Venture between SOE and Private October 19, 2023 Ministry of State
Sector Owned Enterprises
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Page 202
Tabel Pengembangan Kompetensi Direksi
Table of Board of Directors Competency Development
Waktu dan Tempat
Materi Pengembangan Kompetensi/
Nama Jabatan Pelaksanaan Penyelenggara
Name Position
Pelatihan Provider
Implementation Date and
Subject of Competency Development/Training
Location
Bagus Cahya Direktur Human Undangan Rapat Kinerja s.d. Triwulan III 27-28 Juni 2023 PT Jasa Marga
Arinta B. Capital & Tahun 2023 June 27-28, 2023 (Persero) Tbk
Transformasi Invitation to the Performance Meeting of
Director of the Third Quarter 2023
Human Capital &
Webinar FHCI BUMN "Cyber Security 21 November 2023 Forum Human Capital
Transformation
Awareness" November 21, 2023 Indonesia
Kick Off & Sosialisasi Survei Keterikatan 23 November 2023 PT Jasa Marga
Karyawan ( Employee Engagement November 23, 2023 (Persero) Tbk
Survey ) Tahun 2023 di Lingkungan Jasa
Marga Group
Kick Off & Socialization of the Employee
Engagement Survey 2023 within the
Jasa Marga Group
Sosialisasi IFRS Sustainability Disclosure 12 Juli 2023 Kementerian BUMN
Standards July 12, 2023 Ministry of State
Socialization of IFRS Sustainability Owned Enterprises
Disclosure Standards
Sharing Session AKHLAK BUMN: Peran 9 Agustus 2023 Forum Human Capital
Budaya AKHLAK dalam Menyukseskan August 9, 2023 Indonesia
Transformasi Organisasi dan
Peningkatan Kinerja Perusahaan
SOE AKHLAK Sharing Session: The
Role of AKHLAK Culture in Successful
Organizational Transformation and
Improving Company Performance
GRC Masterclass Program 2023: 16 Agustus 2023 Kementerian BUMN
Introduction to ESG & IFC Performance August 16, 2023 Ministry of State
Standards Owned Enterprises
Training Chief Human Resource Officers 20 September - Forum Human Capital
School 2023 8 Desember 2023 Indonesia
September 20 -
December 8, 2023
The 4th Indonesia Human Capital 6-7 November 2023 Forum Human Capital
Summit 2023 "Navigating Human November 6-7, 2023 Indonesia
Experience Journey For Value Creation
And Sustainability"
Peringatan Hari Ibu Tahun 2023 13 Desember 2023 Srikandi BUMN
Commemoration of Mother's Day 2023 December 13, 2023 Indonesia
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Profil Perusahaan
Company Profile
Pengembangan Kompetensi Komite Audit
Audit Committee Competency Development
Tabel Pengembangan Kompetensi Komite Audit
Table of Audit Committee Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi/Pelatihan Pelaksanaan Penyelenggara
Name Position Subject of Competency Development/ Implementation Date and Provider
Training Location
Chandra Wijaya Ketua
Chairman Dapat dilihat pada pembahasan Pengembangan Kompetensi Dewan Komisaris
Seppalga Ahmad Anggota Disclosed in Board of Commissioners Competency Development Section
Member
Mohammad Fahmi Anggota Pelatihan dan Sertifikasi Qualified 6-8 Desember 2023 Center for Risk
Arkanuddin Member Risk Governance Professional December 6-8, 2023 Management &
(QRGP) Sustainability (CRMS)
Professional (QRGP) Qualified & Lembaga Sertifikasi
Risk Governance Professional Profesi Mitra Kalyana
(QRGP) Training and Certification Sejahtera (LSP MKS)
Siti Purnama Rizki Anggota Pelatihan dan Sertifikasi Qualified 6-8 Desember 2023 Center for Risk
Member Risk Governance Professional December 6-8, 2023 Management &
(QRGP) Sustainability (CRMS)
Professional (QRGP) Qualified & Lembaga Sertifikasi
Risk Governance Professional Profesi Mitra Kalyana
(QRGP) Training and Certification Sejahtera (LSP MKS)
Pengembangan Kompetensi Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Competency Development
Tabel Pengembangan Kompetensi Komite Nominasi dan Remunerasi
Table of Nomination and Remuneration Committee Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi/Pelatihan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date and Provider
Development/Training Location
Marsetio Ketua
Chairman Dapat dilihat pada pembahasan Pengembangan Kompetensi Dewan Komisaris
Raja Erizman Anggota Disclosed in Board of Commissioners Competency Development Section
Member
Chitra Mardi R. Anggota Pelatihan dan Sertifikasi 6-8 Desember 2023 Center for Risk
Member Qualified Risk Governance December 6-8, 2023 Management &
Professional (QRGP) Sustainability (CRMS)
Professional (QRGP) & Lembaga Sertifikasi
Qualified Risk Governance Profesi Mitra Kalyana
Professional (QRGP) Training Sejahtera (LSP MKS)
and Certification
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Pengembangan Kompetensi Komite Risiko dan Hukum
Risk and Legal Committee Competency Development
Tabel Pengembangan Kompetensi Komite Risiko dan Hukum
Table of Risk and Legal Committee Competency Development
Waktu dan Tempat
Materi Pengembangan Kompetensi/
Nama Jabatan Pelaksanaan Penyelenggara
Name Position
Pelatihan Provider
Implementation Date
Subject of Competency Development/Training
and Location
M. Roskanedi Ketua
Chairman Dapat dilihat pada pembahasan Pengembangan Kompetensi Dewan Komisaris
Abdul Rachman Anggota Disclosed in Board of Commissioners Competency Development Section
Member
Tjahjanto Anggota Ujian Sertifikasi Certified Risk Management 27-30 Januari 2023 PT RAP Indonesia
Budisatrio Member Officer (CRMO) Level II January 27-30,
Certified Risk Management Officer (CRMO) 2023
Level II Certification Exam
Masterclass Program Series XXII, Risk 31 Agustus- Lembaga Sertifikasi
Capacity The Fundamental Missing Puzzle 1 September 2023 Profesi Manajemen
In Risk Management Practice August 31- Risiko
September 1, 2023 Risk Management
Professional
Certification Institute
GRC Masterclass Program 2023: Risk 7 September 2023 Kementerian BUMN
Management Effectiveness Evaluation September 7, 2023 Ministry of State
Owned Enterprises
GRC Masterclass Program 2023: ESG for 27 September 2023 Kementerian BUMN
Boards – Governance of ESG September 27, Ministry of State
2023 Owned Enterprises
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State
Social Management Systems Owned Enterprises
Pelatihan & Sertifikasi QRGP & CERG 6 Desember 2023 Center for Risk
QRGP & CERG Training & Certification December 6, 2023 Management &
Sustainability (CRMS)
& Lembaga Sertifikasi
Profesi Mitra Kalyana
Sejahtera (LSP MKS)
Risk Beyond 2023 7-8 Desember Center for Risk
2023 Management &
December 7-8, Sustainability (CRMS)
2023 & Lembaga Sertifikasi
Profesi Mitra Kalyana
Sejahtera (LSP MKS)
Iqbal Tawakkal Anggota GRC Masterclass Program 2023: Risk 7 September 2023 Kementerian BUMN
Pasaribu Member Management Effectiveness Evaluation September 7, 2023 Ministry of State
Owned Enterprises
Pelatihan & Sertifikasi QRGP & CERG 6 Desember 2023 Center for Risk
QRGP & CERG Training & Certification December 6, 2023 Management &
Sustainability (CRMS)
& Lembaga Sertifikasi
Profesi Mitra Kalyana
Sejahtera (LSP MKS)
Risk Beyond 2023 7-8 Desember Center for Risk
2023 Management &
December 7-8, Sustainability (CRMS)
2023 & Lembaga Sertifikasi
Profesi Mitra Kalyana
Sejahtera (LSP MKS)
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Profil Perusahaan
Company Profile
Pengembangan Kompetensi Sekretaris Dewan Komisaris
Board of Commissioners’ Secretary Competency Development
Tabel Pengembangan Kompetensi Sekretaris Dewan Komisaris
Table of Board of Commissioners’ Secretary Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi/Pelatihan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date and Provider
Development/Training Location
Amirur Royanata Sekrtetaris Dewan - - -
Komisaris
Board of Commissioners’
Secretary
Pengembangan Kompetensi Sekretaris Perusahaan
Corporate Secretary Competency Development
Tabel Pengembangan Kompetensi Sekretaris Perusahaan
Table of Corporate Secretary Competency Development
Waktu dan Tempat
Materi Pengembangan Kompetensi/
Nama Jabatan Pelaksanaan Penyelenggara
Name Position
Pelatihan Provider
Implementation Date
Subject of Competency Development/Training
and Location
Nixon Sitorus Corporate JM Talk Health Series Eps. 17: Tetap Fit & 11 Mei 2023 Jasamarga Learning
Secretary Sehat setelah Hari Raya May 11, 2023 Institute
& Chief JM Talk Health Series Eps. 17: Stay Fit and
Administration Healthy after Hari Raya
Officer
Undangan Rapat Kinerja s.d. Triwulan III 23 Oktober 2023 Jasamarga Learning
Tahun 2023 October 23, 2023 Institute
Invitation to the Third Quarter 2023 Primary
Performance Meeting
Workshop Personal Effectiveness With 9-12 Januari 2023 Iradat Consulting
Myers Briggs Type Indicator (MBTI) January 9-12, 2023
Team Building JM Executive Summit 2023 22 Januari 2023 PT Jasa Marga
January 22, 2023 (Persero) Tbk
Sharing Session Jamdatun - Business 5 September 2023 PT Jasa Marga
Judgement Rule BUMN dalam Investasi September 5, 2023 (Persero) Tbk
Sharing Session Jamdatun - Business
Judgment Rules for BUMN in Investment
Workshop BUMN Spokesperson 18 Oktober 2023 Kementerian BUMN
Masterclass "Becoming a Bold October 18, 2023 Ministry of State
Spokeperson in Society" Owned Enterprises
Sosialisasi Republik Indonesia No. 27 28 Desember 2023 -
Tahun 2022 tentang Perlindungan Data December 28, 2023
Pribadi
Republic of Indonesia Socialization No.
27 of 2022 concerning Personal Data
Protection
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Pengembangan Kompetensi Komite Manajemen Risiko
Risk Management Committee Competency Development
Tabel Pengembangan Kompetensi Komite Manajemen Risiko
Table of Risk Management Committee Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kedudukan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Subakti Direktur Utama Ketua Komite
Syukur President Committee
Director Chairman Dapat dilihat pada pembahasan Pengembangan Kompetensi Direksi
Pramitha Direktur Sekretariat Disclosed in Board of Directors Competency Development Section
Wulanjani Keuangan Komite
dan Risiko Merangkap
Manajemen Anggota
Director Komite
of Finance Committee
and Risk Secretariat
Management Concurrently
as Committee
Member
Devy Risk & Quality, Wakil Sosialisasi Magang Generasi 29 Maret 2023 PT Jasa Marga
Lusyana Health, Sekretaris Bertalenta (Magenta) dan March 29, 2023 (Persero) Tbk
Safety And Komite Magang Studi Independen
Environment Merangkap Bersertifikat (MSIB)
Group Head Anggota Socialization of Talented
Deputy Generation Internships
Secretary (Magenta) and Certified
of the Independent Study Internships
Committee (MSIB)
and Member
Sosialisasi Peraturan Menteri 6 April 2023 PT Jasa Marga
BUMN Tahun 2023 April 6, 2023 (Persero) Tbk
Socialization of 2023 SOE
Ministerial Regulations
Undangan Rapat Kinerja s.d. 23 Oktober 2023 PT Jasa Marga
Triwulan III Tahun 2023 October 23, 2023 (Persero) Tbk
Invitation to the Third Quarter
2023 Primary Performance
Meeting
Seminar Vaksin Papilloma Virus 28 November 2023 PT Jasa Marga
(HPV) November 28, 2023 (Persero) Tbk
Papilloma Virus (HPV) Vaccine
Seminar
Sosialisasi Respectful 14 Februari 2023 PT Jasa Marga
Workplace Policy February 14, 2023 (Persero) Tbk
Socialization of Respectful
Workplace Policy
Sosialisasi Whistleblowing 14 Februari 2023 PT Jasa Marga
System February 14, 2023 (Persero) Tbk
Whistleblowing System
Socialization
Discovering Peace: Stress and 29 Maret 2023 PT Jasa Marga
Anxiety Management for a Busy March 29, 2023 (Persero) Tbk
Work Life
Workshop Personal 9-12 Januari 2023 Iradat Consulting
Effectiveness With Myers Briggs January 9-12, 2023
Type Indicator (MBTI)
Team Building JM Executive 22 Januari 2023 PT Jasa Marga
Summit 2023 January 22, 2023 (Persero) Tbk
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Komite Manajemen Risiko
Table of Risk Management Committee Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kedudukan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Devy Risk & Quality, Wakil The 3nd Indonesian 23-26 Mei 2023 Wahana Kendali
Lusyana Health, Sekretaris Conferences & Competition May 23-26, 2023 Mutu (WKM)
Safety And Komite Occupational Safety and Health
Environment Merangkap (ICC-OSH) 2023
Group Head Anggota
Sharing Session Prosedur 15-16 Juni 2023 Damkar
Deputy
Kondisi Darurat (Batch 1) June 15-16, 2023 Firefighters
Secretary
Sharing Session on Emergency
of the
Procedures (Batch 1)
Committee
and Member GRC Masterclass Program 13 Juli 2023 Kementerian BUMN
2023: ESG for Auditor July 13, 2023 Ministry of State
Owned Enterprises
Pelatihan Auditor Internal ISO 12 Juni 2023 PT CGM Indonesia
9001:2015, ISO 14001:2015, June 12, 2023
ISO 45001:2018 & SMK3 Tahun
2023 Batch 2
Training for Internal Auditors
ISO 9001:2015, ISO 14001:2015,
ISO 45001:2018 & SMK3 Year
2023 Batch 2
GRC Masterclass Program 10 Agustus 2023 Kementerian BUMN
2023: Pre IPO dan Post IPO August 10, 2023 Ministry of State
GRC Masterclass Program Owned Enterprises
2023: Pre IPO and Post IPO
GRC Masterclass Program 10 Agustus 2023 Kementerian BUMN
2023: Pemeringkatan & August 10, 2023 Ministry of State
Penerbitan Efek Bersifat Utang Owned Enterprises
& Sukuk (EBUS)
GRC Masterclass Program
2023: Rating & Issuance of Debt
Securities & Sukuk (EBUS)
Sharing Session AKHLAK 9 Agustus 2023 Forum Human
BUMN: Peran Budaya AKHLAK August 9, 2023 Capital Indonesia
dalam Menyukseskan
Transformasi Organisasi dan
Peningkatan Kinerja Perusahaan
BUMN AKHLAK Sharing
Session: The Role of AKHLAK
Culture in Successful
Organizational Transformation
and Improving Company
Performance
GRC Masterclass Program 16 Agustus 2023 Kementerian BUMN
2023: Introduction to ESG & IFC August 16, 2023 Ministry of State
Performance Standards Owned Enterprises
GRC Masterclass Program 7 September 2023 Kementerian BUMN
2023: Risk Management September 7, 2023 Ministry of State
Effectiveness Evaluation Owned Enterprises
Sharing Session Jamdatun 5 September 2023 PT Jasa Marga
- Business Judgement Rule September 5, 2023 (Persero) Tbk
BUMN dalam Investasi
Sharing Session Jamdatun -
Business Judgment Rules for
BUMN in Investment
GRC Masterclass Program 14 September 2023 Kementerian BUMN
2023: Sosialisasi Pemeringkatan September 14, 2023 Ministry of State
BUMN & Anak Perusahaan Owned Enterprises
BUMN
GRC Masterclass Program
2023: Socialization of SOE &
SOE Subsidiary Ratings
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
207
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Tabel Pengembangan Kompetensi Komite Manajemen Risiko
Table of Risk Management Committee Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kedudukan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Devy Risk & Quality, Wakil GRC Masterclass Program 27 September 2023 Kementerian BUMN
Lusyana Health, Sekretaris 2023: ESG for Boards – September 27, 2023 Ministry of State
Safety And Komite Governance of ESG Owned Enterprises
Environment Merangkap
Konferensi Nasional 2023 19 Oktober 2023 Ikatan Komite Audit
Group Head Anggota
2023 National Conference October 19, 2023 Indonesia
Deputy
Indonesian
Secretary
Audit Committee
of the
Association
Committee
and Member Webinar Series “The Future 1 November 2023 Forum Human
of International Banking: November 1, 2023 Capital Indonesia
Opportunities and Challenges
Ahead”
Workshop dan Focus Group 9 November 2023 PT Jasa Marga
Discussion (FGD) Penentuan November 9, 2023 (Persero) Tbk
Topik Material Sustainability
Report Tahun 2023 (Batch 1)
Workshop and Focus Group
Discussion (FGD) Determination
of Material Topics for
Sustainability Report Year 2023
(Batch 1)
GRC Masterclass Program 25 Oktober 2023 Kementerian BUMN
2023: CG Methodology and October 25, 2023 Ministry of State
Environmental and Social Owned Enterprises
Management Systems
Webinar Series “The Future 1 November 2023 Forum Human
of International Banking: November 1, 2023 Capital Indonesia
Opportunities and Challenges
Ahead”
Pelatihan & Sertifikasi QRGP & 6 Desember 2023 Center for Risk
CERG December 6, 2023 Management
Pelatihan & Sertifikasi QRGP & & Sustainability
CERG (CRMS) & Lembaga
Sertifikasi Profesi
Mitra Kalyana
Sejahtera (LSP
MKS)
Risk Beyond 2023 7-8 Desember 2023 Center for Risk
December 7-8, 2023 Management
& Sustainability
(CRMS) & Lembaga
Sertifikasi Profesi
Mitra Kalyana
Sejahtera (LSP
MKS)
Sosialisasi Republik Indonesia 28 Desember 2023 PT Jasa Marga
Nomor 27 Tahun 2022 tentang December 28, 2023 (Persero) Tbk
Perlindungan Data Pribadi
Republic of Indonesia
Socialization Number 27 of
2022 concerning Personal Data
Protection
208 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 209
Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Komite Manajemen Risiko
Table of Risk Management Committee Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kedudukan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Bagus Cahya Direktur Human Anggota
Arinta B. Capital & Komite
Transformasi Committee
Director of Member
Human Capital &
Transformation
Mohamad Direktur Anggota
Agus Pengembangan Komite
Setiawan Usaha Committee
Director of Member Dapat dilihat pada pembahasan Pengembangan Kompetensi Direksi
Business Disclosed in Board of Directors Competency Development Section
Development
Reza Direktur Bisnis Anggota
Febriano Director of Komite
Business Committee
Member
Fitri Wiyanti Direktur Operasi Anggota
Director of Komite
Operational Committee
Member
Agung Internal Audit Anggota JM Talk Business Support Eps. 23 Juni 2023 PT Jasa Marga
Laksana Senior Group Komite 08: Whistleblowing System June 23, 2023 (Persero) Tbk
Pranata Head Committee (WBS): Detecting & Preventing
Member Conflict of Interest
Undangan Rapat Kinerja s.d. 23 Oktober 2023 PT Jasa Marga
Triwulan III Tahun 2023 October 23, 2023 (Persero) Tbk
Invitation to the Third Quarter
2023 Primary Performance
Meeting
Sosialisasi Peraturan Menteri 23 Agustus 2023 PT Jasa Marga
BUMN Tahun 2023 August 23, 2023 (Persero) Tbk
Socialization of 2023 BUMN
Ministerial Regulations
Pengenalan Tools Audit & Audit 24 Agustus 2023 PT Jasa Marga
Managemen System August 24, 2023 (Persero) Tbk
Introduction to Audit Tools &
Audit Management System
Journey of The Global Internal 24 Agustus 2023 PT Jasa Marga
Audit Standard August 24, 2023 (Persero) Tbk
Opening Meeting Pelaksanaan 4 Agustus 2023 PT Jasa Marga
Audit Internal atas Sistem August 4, 2023 (Persero) Tbk
Manajemen AntiPenyuapan
(SMAP)
Opening Meeting
Implementation of Internal Audit
of Anti-Bribery Management
System (SMAP)
Workshop Personal 9-12 Januari 2023 Iradat Consulting
Effectiveness With Myers Briggs January 9-12, 2023
Type Indicator (MBTI)
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
209
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Tabel Pengembangan Kompetensi Komite Manajemen Risiko
Table of Risk Management Committee Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kedudukan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Agung Internal Audit Anggota Pelatihan dan Sertifikasi 17 Mei-28 Juni 2023 BPKP (Badan
Laksana Senior Group Komite Certified Internal Audit May 17-June 28, Pengawas
Pranata Head Committee Executive (CIAE) Batch 1 2023 Keuangan dan
Member Certified Internal Audit Pembangunan)
Executive (CIAE) Batch 1 BPKP (Financial
Training and Certification and Development
Supervisory
Agency)
GRC Masterclass Program 13 Juli 2023 Kementerian BUMN
2023: ESG for Auditor July 13, 2023 Ministry of State
Owned Enterprises
The IIA Indonesia National 30 Agustus-1 The Institute of
Conference dan Lokakarya September 2023 Internal Auditors
The IIA Indonesia National August Indonesia
Conference and Workshop 30-September 1,
2023
GRC Masterclass Program 07 September 2023 Kementerian BUMN
2023: Risk Management Ministry of State
Effectiveness Evaluation Owned Enterprises
Pelatihan dan Sertifikasi 12-14 September Center for Risk
Qualified Chief Risk Officer 2023 Management
(QCRO) 12-14 September & Sustainability
Qualified Chief Risk Officer 2023 (CRMS) & Lembaga
(QCRO) Training and Sertifikasi Profesi
Certification Mitra Kalyana
Sejahtera (LSP
MKS)
Sharing Session Jamdatun 5 September 2023 PT Jasa Marga
- Business Judgement Rule September 5, 2023 (Persero) Tbk
BUMN dalam Investasi
Jamdatun Sharing Session -
Business Judgement Rule for
SOEs in Investment
Pelatihan Standar Audit Internal 5-6 Oktober 2023 Yayasan Pendidikan
& Kode Etik Profesi (SAKEP) October 5-6, 2023 Internal Audit
Training on Internal Audit Internal Audit
Standards & Professional Code Education
of Ethics (SAKEP) Foundation
Pelatihan dan Sertifikasi 9-14 Oktober 2023 Yayasan Pendidikan
Qualified Internal Auditor (QIA) October 9-14, 2023 Internal Audit
Tingkat Pra-Manajerial Internal Audit
Pre-Managerial Level Qualified Education
Internal Auditor (QIA) Training Foundation
and Certification
Pelatihan dan Sertifikasi 23 Oktober-1 Yayasan Pendidikan
Qualified Internal Auditor (QIA) Novemeber 2023 Internal Audit
Tingkat Manajerial (KSPI) October Internal Audit
Managerial Level Qualified 23-November 1, Education
Internal Auditor (QIA) Training 2023 Foundation
and Certification (KSPI)
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Komite Manajemen Risiko
Table of Risk Management Committee Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kedudukan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Agung Internal Audit Anggota Workshop dan Focus Group 9 November 2023 PT Jasa Marga
Laksana Senior Group Komite Discussion (FGD) Penentuan November 9, 2023 (Persero) Tbk
Pranata Head Committee Topik Material Sustainability
Member Report Tahun 2023 (Batch 1)
Workshop dan Focus Group
Discussion (FGD) Penentuan
Topik Material Sustainability
Report Tahun 2023 (Batch 1)
Seminar Nasional dan 9-10 November Lembaga Sertifikasi
Pengukuhan Gelar Kompetensi 2023 Profesi Auditor
Auditor Internal November 9-10, Internal
Seminar Nasional dan 2023 Professional
Pengukuhan Gelar Kompetensi Certification
Auditor Internal Institution for
Internal Auditors
Seminar Nasional Internal Audit 6-7 Desember 2023 Yayasan Pendidikan
(SNIA) 2023 December 6-7, 2023 Internal Audit
Seminar Nasional Internal Audit Internal Audit
(SNIA) 2023 Education
Foundation
Workshop Penyusunan 1 Desember 2023 PT Jasa Marga
Standarisasi Dokumen Kontrak December 1, 2023 (Persero) Tbk
Pekerjaan Konstruksi Untuk
Proyek Jalan Tol Baru
Workshop on Preparing
Standardization of Construction
Work Contract Documents for
New Toll Road Projects
Sosialisasi Republik Indonesia 28 Desember 2023 PT Jasa Marga
Nomor 27 Tahun 2022 tentang December 28, 2023 (Persero) Tbk
Perlindungan Data Pribadi
Republic of Indonesia
Socialization Number 27 of
2022 concerning Personal Data
Protection
Nixon Sitorus Corporate Anggota Dapat dilihat pada pembahasan Pengembangan Kompetensi Sekretaris
Secretary Komite Perusahaan
& Chief Committee Disclosed in Corporate Secretary Competency Development Section
Administration Member
Officer
Gandes Information Anggota Dapat dilihat pada pembahasan Pengembangan Kompetensi Komite
Aisyaharum Technology Komite Pengarah Teknologi Informasi
Group Head Committee Disclosed in Information Technology Steering Committee Competency
Member Development Section
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Pengembangan Kompetensi Komite Pengarah Teknologi Informasi
Information Technology Steering Committee Competency Development
Tabel Pengembangan Kompetensi Komite Pengarah Teknologi Informasi
Table of Information Technology Steering Committee Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan Kedudukan PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Gandes Information Anggota Digitalisasi Manajemen Aset Jembatan 26 September 2023 PT Jasa Marga
Aisyaharum Technology Komite melalui JIMMS 2.1 Offline September 26, 2023 (Persero) Tbk
Group Head Committee Digitalization of Bridge Asset
Member Management through JIMMS 2.1 Offline
Workshop Personal Effectiveness With 9-12 Januari 2023 Iradat
Myers Briggs Type Indicator (MBTI) January 9-12, 2023 Consulting
Team Building JM Executive Summit 22 Januari 2023 PT Jasa Marga
2023 January 22, 2023 (Persero) Tbk
Sharing Session Jamdatun - Business 5 September 2023 PT Jasa Marga
Judgement Rule BUMN dalam Investasi September 5, 2023 (Persero) Tbk
Sharing Session Jamdatun - Business
Judgment Rules for BUMN in
Investment
Workshop dan Focus Group Discussion 9 November 2023 PT Jasa Marga
(FGD) Penentuan Topik Material November 9, 2023 (Persero) Tbk
Sustainability Report Tahun 2023
(Batch 1)
Workshop and Focus Group Discussion
(FGD) Determining the Material
Sustainability Report Topic for 2023
(Batch 1)
Pelatihan Certified Chief Information 20-23 November CISCO
Security Officer (CCISO) 2023
Certified Chief Information Security November 20-23,
Officer (CCISO) Training 2023
Sosialisasi Republik Indonesia Nomor 28 Desember 2023 PT Jasa Marga
27 Tahun 2022 tentang Perlindungan November 20-23, (Persero) Tbk
Data Pribadi 2023
Republic of Indonesia Socialization
Number 27 of 2022 concerning
Personal Data Protection
Undangan Rapat Kinerja s.d. Triwulan III 23 Oktober 2023 PT Jasa Marga
Tahun 2023 October 23, 2023 (Persero) Tbk
Invitation to the Third Quarter 2023
Primary Performance Meeting
Seminar Vaksin Papiloma Virus (HPV) 28 November 2023 PT Jasa Marga
Papilloma Virus (HPV) Vaccine Seminar November 28, 2023 (Persero) Tbk
Pembinaan Digital Talent BUMN bidang 6 April 2023 PT Jasa Marga
Data Science & Analytics April 6, 2023 (Persero) Tbk
Development of SOE Digital Talent in
Data Science & Analytics
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Komite Pengarah Teknologi Informasi
Table of Information Technology Steering Committee Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan Kedudukan PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Dwimawan Procurement Anggota JM Talk Leadership Series 5 16 Februari 2023 PT Jasa Marga
Heru & Fix Asset Komite February 16, 2023 (Persero) Tbk
Santoso Group Head Committee
JM Talk Technological Innovation 17 Maret 2023 PT Jasa Marga
Member
Series Eps.12 “JM-Click 3.0: Beyond HC March 17, 2023 (Persero) Tbk
Information System”.
Sosialisasi Peraturan Menteri Badan 14 Juni 2023 PT Jasa Marga
Usaha Milik Negara Nomor PER-2/ June 14, 2023 (Persero) Tbk
MBU/03/2023 tentang Pedoman
Tata Kelola dan Kegiatan Korporasi
Signifikan Badan Usaha Milik Negara
dan Kick off Penyusunan Pedoman
Pelaksanaan Pengadaan Barang dan
Jasa di Lingkungan Jasa Marga Group
Socialization of Minister of State-Owned
Enterprises Regulation Number PER-2/
MBU/03/2023 concerning Guidelines
for Governance and Significant
Corporate Activities of State-Owned
Enterprises and Kick off Preparation
of Guidelines for Implementing
Procurement of Goods and Services
within the Jasa Marga Group
JM Talk Business Support Eps. 23 Juni 2023 PT Jasa Marga
08: Whistleblowing System (WBS): June 23, 2023 (Persero) Tbk
Detecting & Preventing Conflict of
Interest
Sosialisasi Keputusan Menteri 27 Juni 2023 PT Jasa Marga
Ketenagakerjaan Nomor 88 Tahun June 27, 2023 (Persero) Tbk
2023 Tentang Pedoman Pencegahan
dan Penanganan Kekerasan Seksual di
Tempat Kerja
Socialization of Minister of Manpower
Decree Number 88 of 2023 concerning
Guidelines for Preventing and Handling
Sexual Violence in the Workplace
Quality Day Unit Procurement and 28 Juli 2023 PT Jasa Marga
Fixed Asset Group-2 July 28, 2023 (Persero) Tbk
JM Talk Business Support Eps. 09: 1 Agustus 2023 PT Jasa Marga
Tingkatkan Brand Value Perusahaan August 1, 2023 (Persero) Tbk
dengan Kreasi Logo Baru Versi Kamu
JM TALK Business Support Eps. 09:
Increase the Company's Brand Value
with Your New Logo Creation
Ngobras HC: Implementasi Budaya 2 Agustus 2023 PT Jasa Marga
Akhlak sebagai bentuk Transformasi August 2, 2023 (Persero) Tbk
Human Capital di Perusahaan
Ngobras HC: Implementation of Moral
Culture as a form of Human Capital
Transformation in the Company
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pengembangan Kompetensi Komite Pengarah Teknologi Informasi
Table of Information Technology Steering Committee Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan Kedudukan PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Dwimawan Procurement Anggota Quality Day Unit Procurement and 6 Oktober 2023 PT Jasa Marga
Heru & Fix Asset Komite Fixed Asset Group-3 August 2, 2023 (Persero) Tbk
Santoso Group Head Committee
JM Talk Busines Support Eps. 13: Upaya 11 Oktober 2023 PT Jasa Marga
Member
Bersama dalam Mencegah Radikalisme October 11, 2023 (Persero) Tbk
di Lingkungan Jasa Marga Group
JM Talk Business Support Eps.13 Joint
Efforts to Prevent Radicalism within the
Jasa Marga Group
Kick Off Penyusunan Rencana Umum 20 Oktober 2023 PT Jasa Marga
Pengadaan (RUP) Periode Anggaran October 20, 2023 (Persero) Tbk
Tahun 2024
Kick Off for Preparation of the General
Procurement Plan (RUP) for the 2024
Budget Period
Undangan Rapat Kinerja s.d. Triwulan III 23 Oktober 2023 PT Jasa Marga
Tahun 2023 October 23, 2023 (Persero) Tbk
Invitation to the Third Quarter 2023
Primary Performance Meeting
Webinar FHCI BUMN "Cyber Security 21 November 2023 PT Jasa Marga
Awareness" November 21, 2023 (Persero) Tbk
Kick Off & Sosialisasi Survei Keterikatan 23 November 2023 PT Jasa Marga
Karyawan Tahun 2023 di Lingkungan November 23, 2023 (Persero) Tbk
Jasa Marga Group
Kick Off & Employee Engagement
Survey for the 2023 at Jasa Marga
Group
Indonesia Industry Outlook 2023 15-16 Maret 2023 PT Jasa Marga
(Inventure - Alvara) March 15-16, 2023 (Persero) Tbk
Be A Business Winner in the Era 30 Maret 2023 PT Jasa Marga
of Digital Transformation (Konner March 30, 2023 (Persero) Tbk
Advisory Series)
Gagap Digital di Dunia Komunikasi 30 Maret 2023 PT Jasa Marga
Siber (ISKI - Ikatan Sarjana Komunikasi March 30, 2023 (Persero) Tbk
Indonesia)
Digital Stupidity in the World of Cyber
Communication (ISKI - Indonesian
Communication Scholars Association)
Digitalisasi Manajemen Aset Jembatan 26 September 2023 PT Jasa Marga
melalui JIMMS 2.1 Offline September 26, 2023 (Persero) Tbk
Digitalization of Bridge Asset
Management through JIMMS 2.1 Offline
Workshop Personal Effectiveness With 9-12 Januari 2023 Iradat
Myers Briggs Type Indicator (MBTI) January 9-12, 2023 Consulting
Team Building JM Executive Summit 22 Januari 2023 PT Jasa Marga
2023 January 22, 2023 (Persero) Tbk
Pelatihan dan Sertifikasi Certified 27 Februari-9 Maret PPM
Procurement Specialist (CPSp) 2023 Management
Certified Procurement Specialist (CPSp) 27 February-9 March
Training and Certification 2023
Pelatihan Aplikasi JM Pintar 29-30 Agustus 2023 PFA
JM Pintar Application Training August 29-30, 2023
Sharing Session Jamdatun - Business 5 September 2023 PT Jasa Marga
Judgement Rule BUMN dalam Investasi September 5, 2023 (Persero) Tbk
Sharing Session Jamdatun - Business
Judgment Rules for BUMN in
Investment
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Komite Pengarah Teknologi Informasi
Table of Information Technology Steering Committee Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan Kedudukan PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Dwimawan Procurement Anggota Workshop dan Focus Group Discussion 9 November 2023 PT Jasa Marga
Heru & Fix Asset Komite (FGD) Penentuan Topik Material November 9, 2023 (Persero) Tbk
Santoso Group Head Committee Sustainability Report Tahun 2023
Member (Batch 1)
Workshop and Focus Group Discussion
(FGD) Determining the Material
Sustainability Report Topic for 2023
(Batch 1)
Workshop Penyusunan Standarisasi 1 Desember 2023 PT Jasa Marga
Dokumen Kontrak Pekerjaan Konstruksi December 1, 2023 (Persero) Tbk
Untuk Proyek Jalan Tol Baru
Workshop on Preparing Standardization
of Construction Work Contract
Documents for New Toll Road Projects
Workshop Penggunaan Sistem 8 Desember 2023 PT Jasa Marga
e-Procurement December 8, 2023 (Persero) Tbk
Workshop Penggunaan Sistem
e-Procurement
Sosialisasi Republik Indonesia Nomor 28 Desember 2023 PT Jasa Marga
27 Tahun 2022 tentang Perlindungan December 28, 2023 (Persero) Tbk
Data Pribadi
Republic of Indonesia Socialization
Number 27 of 2022 concerning
Personal Data Protection
Yuliana Strategic Anggota JM Talk Leadership Series 5 16 Februari 2023 PT Jasa Marga
Transformation Komite February 16, 2023 (Persero) Tbk
Group Head Committee
JM Talk Operation Services Series 4 17 Februari 2023 PT Jasa Marga
Member
February 16, 2023 (Persero) Tbk
JM Talk Business Support Eps 4 23 Februari 2023 PT Jasa Marga
February 23, 2023 (Persero) Tbk
JM Talk Technological Innovation 17 Maret 2023 PT Jasa Marga
Series Eps.12 “JM-Click 3.0: Beyond HC March 17, 2023 (Persero) Tbk
Information System”.
Sosialisasi Peraturan Menteri BUMN 6 April 2023 PT Jasa Marga
Tahun 2023 April 6, 2023 (Persero) Tbk
Socialization of 2023 SOE Ministerial
Regulations
JM Woman Empowerment Series Eps. 16 Mei 2023 PT Jasa Marga
03: Cerita Srikandi Jasa Marga dalam May 16, 2023 (Persero) Tbk
Memberikan Pelayanan Lebaran Tahun
2023
JM Woman Empowerment Series Eps.
03: Jasa Marga Heroine's Story in
Providing Eid Services in 2023
JM Talk Business Support Eps. 07: 22 Juni 2023 PT Jasa Marga
Understanding Basic Concepts of June 22, 2023 (Persero) Tbk
Business Model Canvas
JM Talk Business Support Eps. 23 Juni 2023 PT Jasa Marga
08: Whistleblowing System (WBS): June 23, 2023 (Persero) Tbk
Detecting & Preventing Conflict of
Interest
Forum Commander AKHLAK Festival 5 Juli 2023 PT Jasa Marga
Jasa Marga 2023 July 5, 2023 (Persero) Tbk
JM Talk Business Support Eps. 09: 1 Agustus 2023 PT Jasa Marga
Tingkatkan Brand Value Perusahaan August 1, 2023 (Persero) Tbk
dengan Kreasi Logo Baru Versi Kamu
JM Talk Business Support Eps. 09:
Increase the Company's Brand Value
with Your New Logo Creation
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pengembangan Kompetensi Komite Pengarah Teknologi Informasi
Table of Information Technology Steering Committee Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan Kedudukan PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Yuliana Strategic Anggota JM Talk Business Support 11 Peran 1 September 2023 PT Jasa Marga
Transformation Komite Jaminan Sosial sebagai Jaring September 1, 2023 (Persero) Tbk
Group Head Committee Pengaman Pekerja Sejahtera
Member JM Talk Business Support Eps. 09:
Increase the Company's Brand Value
with Your New Logo Creation
Kick Off Jasa Marga Innovation 5 September 2023 PT Jasa Marga
Competition 2023 September 5, 2023 (Persero) Tbk
JM Talk Business Support Eps.12 5 Oktober 2023 PT Jasa Marga
Travoy Kids Jasa Marga Daycare, We October 5, 2023 (Persero) Tbk
Care
JM Talk Business Support Eps.13 11 Oktober 2023 PT Jasa Marga
Upaya Bersama dalam Mencegah October 11, 2023 (Persero) Tbk
Radikalisme di Lingkungan Jasa Marga
Group
JM Talk Business Support Eps.13
Upaya Bersama dalam Mencegah
Radikalisme di Lingkungan Jasa Marga
Group
JM Preneurship Series 41 “Memahami 19 Oktober 2023 PT Jasa Marga
Potensi Bisnis Franchise Warteg Masa October 19, 2023 (Persero) Tbk
Kini”
JM Preneurship Series 41
"Understanding the Potential of Today's
Warteg Franchise Business"
Undangan Rapat Kinerja s.d Triwulan III 23 Oktober 2023 PT Jasa Marga
Tahun 2023 October 23, 2023 (Persero) Tbk
Invitation to the Third Quarter 2023
Primary Performance Meeting
Ngobras HC seri Oktober 2023: New 25 Oktober 2023 PT Jasa Marga
Learning Experience October 25, 2023 (Persero) Tbk
Ngobras HC series October 2023: New
Learning Experience
Survei AKHLAK Berbasis NPS 17 November 2023 PT Jasa Marga
NPS Based AKHLAK Survey November 17, 2023 (Persero) Tbk
Webinar FHCI BUMN "Cyber Security 21 November 2023 PT Jasa Marga
Awareness" November 21, 2023 (Persero) Tbk
JM Talk Health Series Eps. 20: Jaminan 24 November 2023 PT Jasa Marga
Pemeliharaan Kesehatan Karyawan: November 24, 2023 (Persero) Tbk
Jaminan kesehatan Optimal, Kinerja
Karyawan Maksimal
JM Talk Health Series Eps. 20:
Employee Health Care Guarantee:
Optimal health insurance, Maximum
Employee Performance
Seminar Vaksin Papiloma Virus (HPV) 28 November 2023 PT Jasa Marga
Papilloma Virus (HPV) Vaccine Seminar November 28, 2023 (Persero) Tbk
Sosialisasi Respectful Workplace Policy 14 Februari 2023 PT Jasa Marga
Socialization of Respectful Workplace February 14, 2023 (Persero) Tbk
Policy
Sosialisasi Whistle Blowing System 14 Februari 2023 PT Jasa Marga
Whistleblowing System Socialization February 14, 2023 (Persero) Tbk
Sosialisasi Mudik Bersama 6 April 2023 PT Jasa Marga
Homecoming Together Socialization April 6, 2023 (Persero) Tbk
Webinar I2RI: Project Retrospective 13 Juli 2023 PT Jasa Marga
Intelligent Transport System July 13, 2023 (Persero) Tbk
Framework & Implementation
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Komite Pengarah Teknologi Informasi
Table of Information Technology Steering Committee Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan Kedudukan PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Yuliana Strategic Anggota Digitalisasi Manajemen Aset Jembatan 26 September 2023 PT Jasa Marga
Transformation Komite melalui JIMMS 2.3 Offline September 26, 2023 (Persero) Tbk
Group Head Committee Digitalization of Bridge Asset
Member Management through JIMMS 2.1_Offline
Sharing Session AKHLAK BUMN: Peran 9 Agustus 2023 Forum Human
Budaya AKHLAK dalam Menyukseskan August 9, 2023 Capital
Transformasi Organisasi dan Indonesia
Peningkatan Kinerja Perusahaan
SEO AKHLAK Sharing Session: The
Role of AKHLAK Culture in Successful
Organizational Transformation and
Improving Company Performance
Sharing Session Jamdatun - Business 5 September 2023 PT Jasa Marga
Judgement Rule BUMN dalam Investasi September 5, 2023 (Persero) Tbk
Sharing Session Jamdatun - Business
Judgment Rules for BUMN in
Investment
Digital Information Summit Indonesia 18-19 Oktober 2023 PT Jasa Marga
October 18-19, 2023 (Persero) Tbk
Workshop dan Focus Group Discussion 9 November 2023 PT Jasa Marga
(FGD) Penentuan Topik Material November 9, 2023 (Persero) Tbk
Sustainability Report Tahun 2023
(Batch 1)
Workshop and Focus Group Discussion
(FGD) Determining the Material
Sustainability Report Topic for 2023
(Batch 1)
The 4th Indonesia Human Capital 6 November 2023 Forum Human
Summit 2023 "Navigating Human November 6, 2023 Capital
Experience Journey For Value Creation Indonesia
And Sustainability"
Sosialisasi Republik Indonesia Nomor 28 Desember 2023 PT Jasa Marga
27 Tahun 2022 tentang Pelindungan December 28, 2023 (Persero) Tbk
Data Pribadi
Republic of Indonesia Socialization
Number 27 of 2022 concerning
Personal Data Protection
Aldrin Business Anggota Undangan Rapat Kinerja s.d Triwulan III 23 Oktober 2023 PT Jasa Marga
Maulana Development Komite Tahun 2023 October 23, 2023 (Persero) Tbk
Group Head Committee Invitation to the Third Quarter 2023
Member Primary Performance Meeting
Workshop Personal Effectiveness With 9-12 Januari 2023 Iradat
Myers Briggs Type Indicator (MBTI) January 9-12, 2023 Consulting
Sharing Session Compliance & 27 Januari 2023 PT Jasa Marga
Governance bidang Pengembangan January 27, 2023 (Persero) Tbk
Usaha Jalan Tol
Sharing Session Compliance &
Governance in the field of Toll Road
Business Development
Pelatihan dan Sertifikasi Qualified Chief 12-13 September Center for Risk
Risk Officer (QCRO) 2023 Management
Qualified Chief Risk Officer (QCRO) September 12-13, & Sustainability
Training and Certification 2023 (CRMS) &
Lembaga
Sertifikasi
Profesi Mitra
Kalyana
Sejahtera (LSP
MKS)
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pengembangan Kompetensi Komite Pengarah Teknologi Informasi
Table of Information Technology Steering Committee Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan Kedudukan PelatIhan Pelaksanaan Penyelenggara
Name Position Position Subject of Competency Implementation Date Provider
Development/Training and Location
Aldrin Business Anggota Sharing Session Jamdatun - Business 5 September 2023 PT Jasa Marga
Maulana Development Komite Judgement Rule BUMN dalam Investasi September 5, 2023 (Persero) Tbk
Group Head Committee Sharing Session Jamdatun - Business
Member Judgment Rules for BUMN in
Investment
Workshop dan Focus Group Discussion 9 November 2023 PT Jasa Marga
(FGD) Penentuan Topik Material November 9, 2023 (Persero) Tbk
Sustainability Report Tahun 2023
(Batch 1)
Workshop and Focus Group Discussion
(FGD) Determining the Material
Sustainability Report Topic for 2023
(Batch 1)
Workshop Penyusunan Standarisasi 1 Desember 2023 PT Jasa Marga
Dokumen Kontrak Pekerjaan Konstruksi December 1, 2023 (Persero) Tbk
Untuk Proyek Jalan Tol Baru
Workshop on Preparing Standardization
of Construction Work Contract
Documents for New Toll Road Projects
Sosialisasi Republik Indonesia Nomor 28 Desember 2023 PT Jasa Marga
27 Tahun 2022 tentang Perlindungan December 28, 2023 (Persero) Tbk
Data Pribadi
Republic of Indonesia Socialization
Number 27 of 2022 concerning
Personal Data Protection
Pengembangan Kompetensi Unit Internal Audit
Internal Audit Unit Competency Development
Tabel Pengembangan Kompetensi Unit Internal Audit
Table of Internal Audit Unit Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Agung Internal Audit Workshop Personal Effectiveness 9 Januari 2023 Iradat Consulting
Laksana Senior Group With Myers Briggs Type Indicator January 9, 2023
Head (MBTI)
Pelatihan dan Sertifikasi Certified 17 Mei 2 Juni 2023, 5-8 Badan Pengawas
Internal Audit Executive (CIAE) Batch 1 Juni 2023, 27-28 Juni Keuangan dan
Training and Certification of Certified 2023 Pembangunan (BPKP)
Internal Audit Executive (CIAE) Batch 1 May 17 - June 2, 2023, Financial and
June 5-8, 2023, June Development Supervisory
27-28, 2023 Agency (BPKP
GRC Masterclass Program 2023: ESG 13 Juli 2023 Kementerian BUMN
for Auditor July 13, 2023 Ministry of State Owned
Enterprises
The IIA Indonesia National 30-31 Agustus s.d. 1 The Institute of Internal
Conference & Lokakarya September 2023 Auditors Indonesia
August 30-31 to
September 1, 2023
GRC Masterclass Program 2023: 7 September 2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Unit Internal Audit
Table of Internal Audit Unit Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Agung Internal Audit Pelatihan dan Sertifikasi Qualified 12-14 September 2023 Center for Risk
Laksana Senior Group Chief Risk Officer (QCRO) September 12-14, 2023 Management &
Head Qualified Chief Risk Officer (QCRO) Sustainability (CRMS)
Training and Certification & Lembaga Sertifikasi
Profesi Mitra Kalyana
Sejahtera (LSP MKS)
Sharing Session Jamdatun - Business 5 September 2023 PT Jasa Marga (Persero)
Judgement Rule BUMN dalam September 5, 2023 Tbk
Investasi
Sharing Session Jamdatun - Business
Judgment Rule for BUMN in
Investment
Pelatihan Standar Audit Internal & 5-6 Oktober 2023 Yayasan Pendidikan
Kode Etik Profesi (SAKEP) October 5-6, 2023 Internal Audit
Training on Internal Audit Standards & Internal Audit Education
Professional Code of Ethics (SAKEP) Foundation
Pelatihan dan Sertifikasi Qualified 9-14 Oktober 2023 Yayasan Pendidikan
Internal Auditor (QIA) Tingkat Pra- October 9-14, 2023 Internal Audit
Manajerial Internal Audit Education
Pre-Managerial Level Qualified Foundation
Internal Auditor (QIA) Training and
Certification
Pelatihan dan Sertifikasi Qualified 23 Oktober 2023 - Yayasan Pendidikan
Internal Auditor (QIA) Tingkat 1 November 2023 Internal Audit
Manajerial (KSPI) October 23 - Internal Audit Education
Training and Certification of Qualified November 1, 2023 Foundation
Internal Auditor (QIA) Managerial
Level (KSPI)
Workshop dan Focus Group 9 November 2023 PT Jasa Marga (Persero)
Discussion (FGD) Penentuan Topik November 9, 2023 Tbk
Material Sustainability Report Tahun
2023 (Batch 1)
Workshop and Focus Group
Discussion (FGD) to Determining the
Material Topic of the Sustainability
Report 2023 (Batch 1)
Seminar Nasional dan Pengukuhan 9-10 November 2023 Lembaga Sertifikasi
Gelar Kompetensi Auditor Internal November 9-10, 2023 Profesi Auditor Internal
National Seminar and Inauguration of Professional Certification
Internal Auditor Competency Degree Institution for Internal
Auditors
Seminar Nasional Internal Audit (SNIA 6 - 7 Desember 2023 Yayasan Pendidikan
2023) December 6-7, 2023 Internal Audit
National Seminar on Internal Audit Internal Audit Education
(SNIA 2023) Foundation
Workshop Penyusunan Standarisasi 1 Desember 2023 PT Jasa Marga (Persero)
Dokumen Kontrak Pekerjaan December 1, 2023 Tbk
Konstruksi Untuk Proyek Jalan Tol
Baru
Workshop on Preparing
Standardization of Construction Work
Contract Documents for New Toll
Road Projects
Sosialisasi Republik Indonesia Nomor 28 Desember 2023 PT Jasa Marga (Persero)
27 Tahun 2022 tentang Perlindungan December 28, 2023 Tbk
Data Pribadi
Socialization of the Republic of
Indonesia No. 27 of 2022 on
Protection of Personal Data
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
219
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Tabel Pengembangan Kompetensi Unit Internal Audit
Table of Internal Audit Unit Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Sigit Sutarno Prog Plan. GRC Masterclass Program 2023: ESG 13 Juli 2023 Kementerian BUMN
Controlling & for Auditor July 13, 2023 Ministry of State Owned
Adm Dept. Head Enterprises
The IIA Indonesia National 30-31 Agustus s.d The Institute of Internal
Conference & Lokakarya 1 September 2023 Auditors Indonesia
August 30-31 -
September 1, 2023
GRC Masterclass Program 2023: 7 September 2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
Certified Internal Audit Executive 15 September 2023 s.d Badan Pengawas
(CIAE) Batch 2 14 Oktober 2023 Keuangan dan
September 15 to Pembangunan (BPKP)
October 14, 2023 Financial and
Development Supervisory
Agency (BPKP)
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
Seminar Nasional dan Pengukuhan 9-10 November 2023 Lembaga Sertifikasi
Gelar Kompetensi Auditor Internal November 9-10, 2023 Profesi Auditor Internal
National Seminar and Inauguration of Professional Certification
Internal Auditor Competency Degree Institution for Internal
Auditors
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State Owned
Social Management Systems Enterprises
Workshop Penyusunan Standarisasi 1 Desember 2023 PT Jasa Marga (Persero)
Dokumen Kontrak Pekerjaan December 1, 2023 Tbk
Konstruksi Untuk Proyek Jalan Tol
Baru
Workshop on Preparing
Standardization of Construction Work
Contract Documents for New Toll
Road Projects
Krisma Anti Bribery Sharing Session Compliance & 27 Januari 2023 PT Jasa Marga (Persero)
Perwita Sari Management Governance bidang Pengembangan January 27, 2023 Tbk
Dept. Head Usaha Jalan Tol
Sharing Session on Compliance &
Governance in Toll Road Business
Development
Pelatihan Audit Internal Sistem 9-10 April 2023 TUV SUD Indonesia
Manajemen Anti Penyuapan (SMAP) April 9-10, 2023
Anti-Bribery Management System
(SMAP) Internal Audit Training
Workshop dan Focus Group 9 November 2023 PT Jasa Marga (Persero)
Discussion (FGD) Penentuan Topik November 9, 2023 Tbk
Material Sustainability Report Tahun
2023 (Batch 1)
Workshop and Focus Group
Discussion (FGD) to Determining the
Material Topic of the Sustainability
Report 2023 (Batch 1)
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Unit Internal Audit
Table of Internal Audit Unit Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Krisma Anti Bribery Workshop dan Focus Group 10 November 2023 PT Jasa Marga (Persero)
Perwita Sari Management Discussion (FGD) Penentuan Topik November 10, 2023 Tbk
Dept. Head Material Sustainability Report Tahun
2023 (Batch 2)
Workshop and Focus Group
Discussion (FGD) to Determining the
Material Topic of the Sustainability
Report 2023 (Batch 2)
Pelatihan dan Sertifikasi Certified Risk 22-24 November 2023 PT Jasa Marga (Persero)
Professional (CRP) Batch 2 November 22-24, 2023 Tbk
Training and Certification of Certified
Risk Professional (CRP) Batch 2
Seminar Nasional Internal Audit (SNIA 6-7 Desember 2023 Yayasan Pendidikan
2023) December 6-7, 2023 Internal Audit
National Seminar on Internal Audit Internal Audit Education
(SNIA 2023) Foundation
Workshop Penyusunan Standarisasi 1 Desember 2023 PT Jasa Marga (Persero)
Dokumen Kontrak Pekerjaan December 1, 2023 Tbk
Konstruksi Untuk Proyek Jalan Tol
Baru
Workshop on Preparing
Standardization of Construction Work
Contract Documents for New Toll
Road Projects
Dyah Sadtya Senior Auditor Training Internal Control COSO - 2013 9 Februari 2023/10 Yayasan Pendidikan
Noegraheni Februari 2023 Internal Audit
February 9-10, 2023 Internal Audit Education
Foundation
Workshop Personal Effectiveness 10 Januari 2023 Iradat Consulting
With Myers Briggs Type Indicator January 10, 2023
(MBTI)
Workshop Psikologi dan Komunikasi 11 April 2023/12 April Yayasan Pendidikan
Dalam Audit Online 2023 Internal Audit
Workshop on Psychology and April 11-12, 2023 Internal Audit Education
Communication in Online Auditing Foundation
GRC Masterclass Program 2023: 07/09/2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State Owned
Social Management Systems Enterprises
Ichwan Rofi'i Auditor Pelatihan Fraud Auditing 1 3-6 April 2023 LPFA
Fraud Auditing Training 1 April 3-6, 2023
GRC Masterclass Program 2023: 7 September 2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pengembangan Kompetensi Unit Internal Audit
Table of Internal Audit Unit Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Anang Auditor Analyzing & Improving Business 12-13 April 2023 The Institute of Internal
Moch. Ma'ruf Processes April 12-13, 2023 Auditors Indonesia
GRC Masterclass Program 2023: 7 September 2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
Pelatihan Fraud Auditing 2 14-17 November 2023 LPFA
Fraud Auditing Training 1 November 14-17, 2023
Sarkim Assistant Auditor Workshop Dasar-Dasar Audit 10-11 April 2023 Yayasan Pendidikan
Teknologi Informasi April 10-11, 2023 Internal Audit
Workshop on the Basics of Internal Audit Education
Information Technology Auditing Foundation
Pelatihan Tanggap Darurat Di 14-15 Maret 2023 Basarnas Jakarta
Lingkungan Kantor Pusat March 14-15, 2023 Indonesia Search and
Emergency Response Training in the Rescue/SAR
Head Office Environment
GRC Masterclass Program 2023: 7 September 2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
Workshop Finance and Accounting 1-2 November 2023 PT Jasa Marga (Persero)
for Non Finance and Accouting November 1-2, 2023 Tbk
Internal Auditor
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State Owned
Social Management Systems Enterprises
Moch. Internal Training Internal Control COSO - 2013 9-10 Februari 2023 Yayasan Pendidikan
Mulyanto Administration February 9-10, 2023 Internal Audit
Section Head Internal Audit Education
Foundation
The IIA Indonesia National 30-31 Agustus s.d The Institute of Internal
Conference & Lokakarya 1 September 2023 Auditors Indonesia
August 30-31 to
September 1, 2023
GRC Masterclass Program 2023: 7 September 2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
Workshop Finance and Accounting 1-2 November 2023 PT Jasa Marga (Persero)
for Non Finance and Accouting November 1-2, 2023 Tbk
Internal Auditor
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State Owned
Social Management Systems Enterprises
Enterprise Architecture & Business 22-23 November 2023 Brainmatics
Process Management November 22-23, 2023
Workshop Peningkatan Kapabilitas 14 Desember 2023 Badan Pengawas
SPI dengan Internal Audit Capability December 14, 2023 Keuangan dan
Model (IACM) Pembangunan (BPKP)
Workshop on Increasing SPI Financial and
Capability with the Internal Audit Development Supervisory
Capability Model (IACM) Agency (BPKP)
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Unit Internal Audit
Table of Internal Audit Unit Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Ari Sunarya Junior Auditor Analyzing & Improving Business 12-13 April 2023 The Institute of Internal
Processes April 12-13, 2023 Auditors Indonesia
GRC Masterclass Program 2023: Risk 7 September 2023 Kementerian BUMN
Management Effectiveness Evaluation September 7, 2023 Ministry of State Owned
Enterprises
Pendidikan dan Pelatihan Effective 9 Oktober 2023/10 Yayasan Pendidikan
Report Writing for Internal Audit Oktober 2023 Internal Audit
Education and Training on Effective October 9-10, 2023 Internal Audit Education
Report Writing for Internal Audit Foundation
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
Adnan Program Bimtek Audit Intelligence 2 Maret 2023 LPSI
Planning & March 2, 2023
Controlling Sec.
Training Awareness Implementasi 20 Maret 2023 TUV SUD Indonesia
Head
Sistem Manajemen Anti Penyuapan March 20, 2023
(SMAP) Tahun 2023
Training on Awareness for
Implementation of the Anti-Bribery
Management System (SMAP) 2023
Pelatihan Quality Assurance of 20-21 Juli 2023 Yayasan Pendidikan
Internal Audit Function July 20-21, 2023 Internal Audit
Training Quality Assurance of Internal Audit Education
Internal Audit Function Foundation
GRC Masterclass Program 2023: 07/09/2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
Workshop Finance and Accounting 1-2 November 2023 PT Jasa Marga (Persero)
for Non Finance and Accouting November 1-2, 2023 Tbk
Internal Auditor
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State Owned
Social Management Systems Enterprises
Workshop Peningkatan Kapabilitas 14 Desember 2023 Badan Pengawas
SPI dengan Internal Audit Capability December 14, 2023 Keuangan dan
Model (IACM) Pembangunan (BPKP)
Workshop on Increasing SPI Financial and
Capability with the Internal Audit Development Supervisory
Capability Model (IACM) Agency (BPKP))
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Pengembangan Kompetensi Unit Internal Audit
Table of Internal Audit Unit Competency Development
Materi Pengembangan Kompetensi/ Waktu dan Tempat
Nama Jabatan PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Teki Sejati Junior Auditor Workshop Audit Investigasi Online 13-14 April 2023 Yayasan Pendidikan
April 13-14, 2023 Internal Audit
Internal Audit Education
Foundation
Pelatihan Quality Assurance of 20-21 Juli 2023 Yayasan Pendidikan
Internal Audit Function July 20-21, 2023 Internal Audit
Training on Quality Assurance of Internal Audit Education
Internal Audit Function Foundation
GRC Masterclass Program 2023: 7 September 2023 Kementerian BUMN
Risk Management Effectiveness September 7, 2023 Ministry of State Owned
Evaluation Enterprises
GRC Masterclass Program 2023: 19 Oktober 2023 Kementerian BUMN
Joint Venture between SOE and October 19, 2023 Ministry of State Owned
Private Sector Enterprises
Workshop Finance and Accounting 1-2 November 2023 PT Jasa Marga (Persero)
for Non Finance and Accouting November 1-2, 2023 Tbk
Internal Auditor
GRC Masterclass Program 2023: CG 25 Oktober 2023 Kementerian BUMN
Methodology and Environmental and October 25, 2023 Ministry of State Owned
Social Management Systems Enterprises
Pengembangan Kompetensi Unit Manajemen Risiko
Risk Management Unit Competency Development
Tabel Pengembangan Kompetensi Unit Manajemen Risiko
Table of Risk Management Unit Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Devi Lusyana Risk & Quality, Dapat dilihat pada Pembahasan Pengembangan Kompetensi Komite Manajemen
Health, Safety, and Risiko
Environment Group Disclosed in Risk Management Committee Competency Development section
Head
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Profil Perusahaan
Company Profile
Tabel Pengembangan Kompetensi Unit Manajemen Risiko
Table of Risk Management Unit Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Febrina Amir Risk Management Pre IPO and Post IPO Online, 10 Agustus 2023 BUMN School of
Dept. Head Online, August 10, 2023 Excellence
TAP Capital & LSPPM
Introduction to ESG & IFC Online, 16 Agustus 2023
Performance Standard Online, August 16, 2023
Risk Management Online, 7 September 2023
Effectiveness Evaluation Online, September 7, 2023
Sosialisasi Pemeringkatan Online, 14 September 2023
BUMN & Anak Perusahaan Online, September 14,
BUMN 2023
Socialization of SOE
Ratings & SOE Subsidiaries
ESG for Boards – Online, 27 September
Governance of ESG 2023
Online, September 27,
2023
GRC Integrated Online, 5 Oktober 2023
In formation for Online, October 5, 2023
Supervisionary Board
Joint Venture between Online, 19 Oktober 2023
SOE and Private Sector Online, October 19, 2023
CG Methodology and Online, 25 Oktober 2023
Environmental and Social Online, October 25, 2023
Management System
Pelatihan dan Sertifikasi 11-13 Oktober 2023
Certified Risk Profesional October 11-13, 2023
Certified Risk Professional
Training and Certification
Doddy Risk Management Pre IPO and Post IPO Online, 10 Agustus 2023 BUMN School of
Lombardo Specialist Online, August 10, 2023 Excellence
Introduction to ESG & IFC Online, 16 Agustus 2023
Performance Standard Online, August 16, 2023
Risk Management Online, 7 September 2023
Effectiveness Evaluation Online, September 7, 2023
Sosialisasi Pemeringkatan Online, 14 September 2023
BUMN & Anak Perusahaan Online, September 14,
BUMN 2023
Socialization of SOE
Ratings & SOE Subsidiaries
ESG for Boards – Online, 27 September
Governance of ESG 2023
Online, September 27,
2023
GRC Integrated Online, 5 Oktober 2023
Information for Online, October 5, 2023
Supervisionary Board
Joint Venture between Online, 19 Oktober 2023
SOE and Private Sector Online, October 19, 2023
CG Methodology and Online, 25 Oktober 2023
Environmental and Social Online, October 25, 2023
Management System
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Tabel Pengembangan Kompetensi Unit Manajemen Risiko
Table of Risk Management Unit Competency Development
Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi/PelatIhan Pelaksanaan Penyelenggara
Name Position Subject of Competency Implementation Date Provider
Development/Training and Location
Anggi Gilang Certified Risk Central Hotel Cawang, 12 Lembaga Sertifikasi Profesi Lembaga Sertifikasi
Ramadhan Associate (CRA) Oktober 2023/ Pasar Modal (LSPPM) Profesi Pasar Modal
October 12, 2023 Capital Market Professional (LSPPM)
Certification Institute Capital Market
(LSPPM) Professional
Certification Institute
(LSPPM)
Annisa Amalia Risk Management Pre IPO and Post IPO Online, 10 Agustus 2023 BUMN School of
Assistant Online, August 10, 2023 Excellence
Introduction to ESG & IFC Online, 16 Agustus 2023
Performance Standard Online, August 16, 2023
Risk Management Online, 7 September 2023
Effectiveness Evaluation Online, September 7, 2023
Sosialisasi Pemeringkatan Online, 14 September 2023
BUMN & Anak Perusahaan Online, September 14,
BUMN 2023
Socialization of SOE
Ratings & SOE Subsidiaries
ESG for Boards – Online, 27 September
Governance of ESG 2023
Online, September 27,
2023
GRC Integrated Online, 5 Oktober 2023
Information For Online, October 5, 2023
Supervisionary Board
Joint Venture between Online, 19 Oktober 2023
SOE and Private Sector Online, October 19, 2023
CG Methodology and Online, 25 Oktober 2023
Environmental and Social Online, October 25, 2023
Management System
Harenda Risk Management Pre IPO and Post IPO Online, 10 Agustus 2023 BUMN School of
Adityoso P. Assistant Online, August 10, 2023 Excellence
IRBA & LSPPM
Introduction to ESG & IFC Online, 16 Agustus 2023
Performance Standard Online, August 16, 2023
Risk Management Online, 7 September 2023
Effectiveness Evaluation Online, September 7, 2023
Sosialisasi Pemeringkatan Online, 14 September 2023
BUMN & Anak Perusahaan Online, September 14,
BUMN 2023
Socialization of BUMN
Ratings & BUMN
Subsidiaries
ESG for Boards – Online, 27 September
Governance of ESG 2023
Online, September 27,
2023
GRC Integrated Online, 5 Oktober 2023
Information for Online, October 5, 2023
Supervisionary Board
Joint Venture between Online, 19 Oktober 2023
SOE and Private Sector Online, October 19, 2023
CG Methodology and Online, 25 Oktober 2023
Environmental and Social Online, October 25, 2023
Management System
Pelatihan dan Sertifikasi 7-9 Agustus 2023
Certified Risk Professional August 7-9, 2023
Certified Risk Professional
Training and Certification
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Profil Perusahaan
Company Profile
Evaluasi Pelaksanaan Pengembangan Evaluation of the Implementation of
Kompetensi Competency Development
Perseroan melakukan evaluasi atas pelaksanaan The company conducts periodic evaluations of
pengembangan kompetensi karyawan secara berkala. employee competency development. The evaluation
Proses evaluasi hasil pengembangan kompetensi process for competency development is integrated
terintegrasi dengan sistem penilaian kinerja (Jasa with the performance assessment system (Jasa
Marga Performance Development (JMPD) dan klasifikasi Marga Performance Development - JMPD) and
talent (Talent Management System). Dengan demikian, talent classification (Talent Management System).
Perseroan akan mampu menilai hasil, serta dampak Consequently, the company will be able to assess the
pelatihan terhadap kinerja sumber daya manusia, outcomes and impacts of training on human resources
yang tidak hanya menilai hasil kerja karyawan namun performance, evaluating not only employee work results
juga perilaku (behaviour) dan kapasitas/kompetensi but also their behavior and capacity/competence.
(capacity). Selanjutnya, Perseroan akan menjadikan hasil Subsequently, the company will use these evaluation
evaluasi tersebut sebagai feedback dalam menyusun results as feedback in formulating future training
program pelatihan ke depannya. programs.
Biaya Pengembangan Kompetensi Competency Development Budget
Perseroan telah merealisasikan biaya pengembangan The company has realized competency development
kompetensi bagi pegawai sebesar Rp10,7 miliar di expenses for employees amounting to Rp10.7 billion in
tahun 2023. Adapun biaya tersebut digunakan untuk 2023. The expenses are utilized to enhance the quality
meningkatkan kualitas karyawan dengan berfokus pada of employees, with a focus on digital learning and
pembelajaran digital dan sertifikasi kompetensi pegawai. employee competence certification.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Komposisi Pemegang Saham
Shareholders Composition
Komposisi Pemegang Saham Perseroan pada akhir The Company’s shareholders composition as of 2023
tahun buku 2023 adalah sebagai berikut: fiscal year end is as follows:
Pemerintah Masyarakat
Republik Public
Indonesia C/Q
Kementerian
BUMN
Government of
the Republic
of Indonesia
c/q Ministry of
State Owned
Enterprises
Pengendali
Controlling
Non Pengendali
Non-controlling
Kelompok pemegang saham publik Perseroan tidak ada There is none of the Company’s public shareholders with
yang memiliki saham di atas 5%. more than 5% shares ownership.
Pemegang Saham Jasa Marga per 31 Shareholders of Jasa Marga as of
Desember 2023 December 31, 2023
Tabel Pemegang Saham Jasa Marga per 31 Desember 2023
Table Shareholders of Jasa Marga as of December 31, 2023
Pemegang Saham Jumlah Pemegang Saham Jumlah Saham Persentase
Shareholders Number of Shareholders Number of Shares Percentage (%)
Pemerintah Republik Indonesia
Government of The Republic of Indonesia
Saham Dwi Warna
1
Dwi Warna Shares
Saham Seri B
1 5.080.509.839 70%
Series B Share
Total 1 5.080.509.840 70%
Pemodal Nasional
National Investors
Perorangan Indonesia
15.434 147.490.051 2,03%
Individual Domestic
Lembaga/Badan Usaha Indonesia
159 645.282.536 8,89%
Indonesian Business Institutes/Entities
Asuransi
123 212.919.376 2,93%
Insurance
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Profil Perusahaan
Company Profile
Tabel Pemegang Saham Jasa Marga per 31 Desember 2023
Table Shareholders of Jasa Marga as of December 31, 2023
Pemegang Saham Jumlah Pemegang Saham Jumlah Saham Persentase
Shareholders Number of Shareholders Number of Shares Percentage (%)
Yayasan
13 11.986.966 0,17%
Foundations
Koperasi
3 61.081 0,00%
Cooperatives
Reksadana
175 258.845.396 3,57%
Mutual Funds
Sub Total 15.907 1.276.585.406 17,59%
Pemodal Asing
Foreign Investors
Perorangan Asing
188 6.151.364 0,08%
Foreign Individuals
Badan Usaha Asing
295 894.624.590 12,33%
Foreign Enterprises
Sub Total 483 900.775.954 12,41%
Total 16.391 7.257.871.200 100%
Grafik Komposisi Pemegang Saham Jasa Marga per 31 Desember 2023
Chart of Composition of Shareholders and Ownership Jasa Marga as of December 31, 2023
8,89%
Pemerintah Masyarakat
Republik Public
Indonesia C/Q
Kementerian
BUMN
Government 3,57%
of the
Republic of
Indonesia c/q
Ministry of
State Owned
Enterprises
2,93%
12,41% 2,03%
Pengendali
Controlling
Non Pengendali
Non-controlling
0,17%
Pemodal Asing Yayasan Asuransi
Foreign Investors Foundations Insurance
Institusi Indonesia Perorangan Indonesia Reksa Dana
Indonesian Institution Indonesian Individuals Mutual Fund
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Pemegang Saham Dengan Kepemilikan Saham 5% atau Lebih
Shareholders with More than 5% Shares Ownership
Tabel Pemegang Saham yang Memiliki 5% atau Lebih Saham pada Awal dan Akhir Tahun Buku
Table of Shareholders Owned 5% or More Shares at the Beginning and End of the Fiscal Year
Pemegang Saham Jumlah Saham Persentase Status
Shareholders Number of Shares Percentage (%) Condition
Pemerintah Republik Indonesia Pemegang Saham Pengendali
5.080.509.839 70%
State of Republic of Indonesia Controlling Shareholders
Kelompok Pemegang Saham Masyarakat dengan Kepemilikan Saham Masing-
Masing Kurang dari 5%
Public Shareholders Group with Less than 5% Shares Ownership
Tabel Kelompok Pemegang Saham Masyarakat dengan Kepemilikan Saham Masing-Masing Kurang dari 5%
per 1 Januari 2023 dan 31 Desember 2023
Table of Public Shareholder Groups with Share Ownership Each Less Than 5% as of January 1, 2023, and December 31, 2023
Jumlah
Jumlah Pemegang
Pemegang Saham pada Jumlah Saham Persentase
Jumlah Saham
Saham pada Akhir pada Awal Tahun pada Persentase pada
pada Akhir Tahun
Awal Tahun Awal Tahun Akhir Tahun
Pemegang Saham Buku* Buku*
Tahun Buku* Buku** Buku** Buku**
Shareholders Number of Shares at Number of Shares at
Number of Number of Percentage at Percentage at End
the Beginning of the the End of the Fiscal
Shareholders at Shareholders Beginning of of Fiscal Year**
Fiscal Year* Year*
the Beginning of at the End Fiscal Year*
the Fiscal Year* of the Fiscal
Year*
Pemegang Saham Domestik
Domestic Shareholders
Perorangan Indonesia
26.289 15.434 367.616.524 147.490.051 5,07% 2,03%
Indonesian Individuals
Lembaga/Badan Usaha Indonesia
Indonesian Institutions/Business 218 159 688.327.738 645.282.536 9,48% 8,89%
Entities
Asuransi
105 123 193.422.876 212.919.376 2,67% 2,93%
Insurance
Yayasan
19 13 24.537.407 11.986.966 0,34% 0,17%
Foundations
Koperasi
3 3 443.081 61.081 0,01% 0,00%
Cooperatives
Reksadana
133 175 183.532.426 258.845.396 2,53% 3,57%
Mutual Funds
Pemegang Saham Asing
Foreign Investors Shareholders
Perorangan Asing
152 188 5.442.464 6.151.264 0,07% 0,08%
Foreign Individuals
Badan Usaha Asing
251 295 714.038.844 894.624.590 9,84% 12,33%
Foreign Enterprises
TOTAL 27.171 295 2.177.361.360 2.177.361.360 30% 30%
Keterangan/Notes
*) Awal Tahun Buku Perseroan adalah 1 Januari 2023, namun demikian dikarenakan tanggal 1 Januari 2023 masih merupakan hari libur Bursa, maka data yang
digunakan adalah data per 2 Januari 2023 yang merupakan hari pertama perdagangan Bursa.
**) Akhir Tahun Buku Perseroan adalah 31 Desember 2023.
*) The beginning of the Company’s Fiscal Year is January 1, 2023, however January 1, 2023 is still an Exchange holiday, the data used is as of January 3, 2023, which is
the first Exchange trading day.
**) The end of the Company’s Fiscal Year is December 31, 2023.
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Profil Perusahaan
Company Profile
20 Pemegang Saham Terbesar
Top 20 Shareholders
Tabel 20 Pemegang Saham Terbesar per 31 Desember 2023
Table of Top 20 Shareholders as of December 31, 2023
No Pemegang Saham Jumlah Saham Persentase Status
Shareholders Number of Shares Percentage (%) Condition
1 NEGARA REPUBLIK INDONESIA 5.080.509.840 70,00000000 Negara Republik Indonesia
State of Republic of Pension Fund
2 DJS KETENAGAKERJAAN PROGRAM JHT 247.524.233 3,41042470 Dana Pensiun
Pension Fund
3 PT. TASPEN 159.509.900 2,19775050 Dana Pensiun
Pension Fund
4 BNYM RE BNYMLB RE EMPLOYEES 123.329.792 1,69925570 Badan Usaha Asing
PROVIDENTFD Foreign Enterprises
5 HSBC BK PLC S/A THE PRUDENTIAL 85.379.100 1,17636560 Badan Usaha Asing
ASSURANCE Foreign Enterprises
6 DJS KETENAGAKERJAAN PROGRAM JP 72.410.615 0,99768390 Dana Pensiun
Pension Fund
7 CITIBANK NEW YORK S/A GOVERNMENT OF 52.960.800 0,72970160 Badan Usaha Asing
NORW Foreign Enterprises
8 PT TASPEN (ASURANSI) - AFS 45.689.120 0,62951130 Dana Pensiun
Pension Fund
9 JPMCB NA RE - VANGUARD EMERGING 30.445.604 0,41948390 Badan Usaha Asing
MARKETS Foreign Enterprises
10 RD SCHRODER D PRESTASI PLUS-908294000 30.351.100 0,41818180 Reksadana
Mutual Funds
11 CITIBANK NEW YORK S/A GOVERNMENT OF 30.150.300 0,41541520 Badan Usaha Asing
NORW Foreign Enterprises
12 JPMCB NA RE-VANGUARD TOTAL 29.505.859 0,40653600 Badan Usaha Asing
INTERNATIONAL Foreign Enterprises
13 CITIBANK NEW YORK S/A GOVERNMENT OF 28.879.800 0,39791010 Badan Usaha Asing
NORW Foreign Enterprises
14 PT. PRUDENTIAL LIFE ASSURANCE - REF 26.829.200 0,36965660 Asuransi
Insurance
15 CITIBANK HONG KONG S/A 4D GLOBAL 24.092.682 0,33195250 Badan Usaha Asing
INFRAST Foreign Enterprises
16 THE NT TST CO S/A GENERAL 23.671.900 0,32615490 Badan Usaha Asing
ORGANISATION F Foreign Enterprises
17 STATE STREET BANK-ISHARES CORE MSCI 23.401.780 0,32243310 Badan Usaha Asing
EMER Foreign Enterprises
18 CITIBANK HONG KONG S/A 4D GLOBAL 23.104.329 0,31833480 Badan Usaha Asing
INFRAST Foreign Enterprises
19 JPMCB NA RE-JPMORGAN ASEAN FUND 20.798.200 0,28656060 Badan Usaha Asing
Foreign Enterprises
20 SEB S/A EVLI EMERGING FRONTIER FUND 20.000.000 0,27556290 Badan Usaha Asing
Foreign Enterprises
TOTAL 6.178.544.154 85,13
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Kepemilikan Saham Dewan Komisaris dan Direksi
The Board of Commissioners and the Board of Directors Shares Ownership
Tabel Kepemilikan Saham Dewan Komisaris dan Direksi pada Awal dan Akhir Tahun Buku
Table of Share Ownership by the Board of Commissioners and Directors at the Beginning and End of the Fiscal Year
Jumlah Saham Persentase
Total Share Percentage (%)
2023 2023
Nama
No Awal Tahun 31 Awal Tahun 31
Buku* Desember 2022 2021 Buku* Desember 2022 2021
Beginning of 2023** Beginning of 2023**
Fiscal Year* December Fiscal Year* December
31, 2023** 31, 2023**
Dewan Komisaris/ Board of Commissioners
1 Mohammad Zainal - - - - - - - -
Fatah
2 M. Roskanedi - 139.300 - - - 0,0019193 - -
3 Raja Erizman - 139.400 - - - 0,0019207 - -
4 Chandra Wijaya - - - - - - - -
5 Seppalga Ahmad - - - - - - - -
6 Marsetio - - - - - - - -
7 Abdul Rachman - - - - - - - -
Direksi/ Board of Directors
1 Subakti Syukur 477.700 477.700 477.700 154.000 0,0021218 0,0065818 0,0021218 0,0021218
2 Pramitha Wulanjani - 50.000 - - - 0,0006889 - -
3 Mohamad Agus - 282.000 - - - 0,0038854 - -
Setiawan
4 Reza Febriano 5.400 289.600 5.400 5.400 0,0000744 0,0039902 0,0000744 0,0000744
5 Fitri Wiyanti 35.500 316.600 35.500 35.500 0,0004891 0,0043622 0,0004891 0,0004891
6 Bagus Cahya Arinta 9.600 289.200 9.600 9.600 0,0001323 0,0039846 0,0039846 0,0000744
B.
Keterangan/Notes:
*) Awal Tahun Buku Perseroan adalah 1 Januari 2023, namun demikian dikarenakan tanggal 1 Januari 2023 masih merupakan hari libur Bursa, maka data yang
digunakan adalah data per 2 Januari 2023.
**) Akhir Tahun Buku Perseroan adalah 31 Desember 2023.
*) The beginning of the Company's fiscal year is January 1, 2023, however, because January 1, 2023 is still a Stock Exchange holiday, the data used is data as of
January 2, 2023.
**) The end of the Company's fiscal year is December 31, 2023.
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Profil Perusahaan
Company Profile
Kepemilikan Tidak Langsung Dewan Indirect Ownership of the Board of
Komisaris dan Direksi terhadap Saham Commissioners and the Board of
Perseroan Directors of the Company’s Shares
Hingga akhir tahun 2023, Dewan Komisaris dan Direksi Until the end of 2023, the Board of Commissioners and
tidak memiliki kepemilikan tidak langsung atas saham the Board of Directors do not have indirect ownership of
Perseroan. the Company’s shares.
Pembelian/Penjualan Saham Dewan Purchase/Sale of Shares of the Board of
Komisaris dan Direksi Commissioners and Board of Directors
Sesuai dengan Peraturan Otoritas Jasa Keuangan No. Pursuant to Financial Services Authority Regulation
11/POJK.04/2017 tentang Laporan Kepemilikan atau No. 11/POJK.04/2017 concerning Ownership Report or
Setiap Perubahan Kepemilikan Saham Perusahaan Any Change in Share Ownership of Public Companies,
Terbuka, setiap anggota Dewan Komisaris dan Direksi each of the Board of Commissioners and Board of
diwajibkan untuk menyampaikan informasi kepada Directors members is required to submit information to
Perseroan mengenai kepemilikan dan setiap perubahan the Company regarding ownership and any changes in
kepemilikannya atas saham Perseroan. ownership of the Company’s shares.
Informasi Tentang Pemegang Saham Information About Majority
Utama dan/atau Pemegang Saham Shareholders and/or Controlling
Pengendali Shareholders
Pemegang saham Utama Perseroan adalah Negara Majority shareholder of the Company is the Republic
Republik Indonesia, yang diwakili oleh Pemerintah of Indonesia Government, represented by the Republic
Republik Indonesia/Kementerian Badan Usaha Milik of Indonesia/the Ministry of State-Owned Enterprises
Negara (BUMN) dengan kepemilikan sebesar 70% (SOEs) with 70% ownership consisting of 1 (one)
yang terdiri dari 1 (satu) lembar Saham Seri A Dwiwarna Dwiwarna Series A Share and 5,080,509,839 Series B
dan 5.080.509.839 lembar Saham Seri B Biasa. Tidak Ordinary Shares. There are no individual owners who are
terdapat pemilik individu yang menjadi pemegang the main and controlling shareholders of the Company.
saham utama dan pengendali Perseroan.
Kebijakan Saham Seri A Dwiwarna (Saham Preferen) The Series A Dwiwarna Share Policy (Preferent Shares)
ditempuh oleh Pemerintah selaku pemilik modal utama was adopted by the Government as the ultimate owner
sebagai langkah strategi terkait status Jasa Marga sebagai as a strategic initiative related to Jasa Marga’s status
entitas BUMN yang mempersyaratkan peran Pemerintah as a SOE entity which requires the Government’s role
untuk mendorong BUMN dalam memberikan kontribusi to encourage SOE to contribute the national economy
bagi perkembangan perekonomian nasional pada development, generally, and state revenues, particularly,
umumnya dan penerimaan negara pada khususnya, sesuai according to the Law No. 19 of 2003 on SOEs.
Undang- Undang No. 19 Tahun 2003 tentang BUMN.
Bagan mengenai Pemegang Saham Utama dan A chart of Major and Controlling Shareholders can be
Pengendali dapat dilihat di Bab Profil Perusahaan dalam seen in the Company Profile Chapter in this Annual
Buku Laporan Tahunan ini. Report.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Entitas Anak, Ventura Bersama,
dan Entitas Asosiasi
Subsidiaries, Associates Entities, and Joint Ventures
Entitas Anak
Subsidiaries
Tabel Daftar Entitas Anak
Table List of Subsidiaries
Total Aset Sebelum
Eliminasi
Persentase Kepemilikan
(dalam jutaan rupiah)
Ownership Percentage
Tahun Operasi Periode Masa Total Assets Before
(%)
Komersial Konsesi Elimination
Entitas Anak Aktivitas Utama Domisili (in Rp million)
No Start of (Tahun)
Subsidiaries Principal Activity Domicile
31 31 Commercial Concession
Desember Desember Operations Period (Year)
2023 2022 2023 2022
December December
31, 2023 31, 2022
1 PT Jalantol Jasa Bekasi 99,96 99,96 1 Oktober 2001 - 34.486 36.130
Lingkarluar Pengoperasian October 1,
Jakarta (JLJ), Jalan Tol 2001
berdiri tanggal Toll Road
22 Desember Operation Service
2000
Established on
December 22,
2000
2 PT Marga Sarana Pengusahaan Bogor 55,00 55,00 23 November 50 3.307.265 3.267.854
Jabar (MSJ), jalan Tol Bogor 2009
berdiri tanggal Outer Ring Road November 23,
11 Mei 2007 Bogor Ring 2009
Established on Road Outer Toll
May 11, 2007 Road Concession
Holder
3 PT Marga Trans Pengusahaan Tangerang 60,00 60,00 20 Desember 35 4.091.923 4.072.070
Nusantara (MTN), Ruas Jalan Tol Selatan 2019
berdiri tanggal Kunciran Serpong South December 20,
14 Mei 2008 Kunciran Serpong Tangerang 2019
Established on Toll Road
May 14, 2008 Concession
Holder
4 PT Jasamarga Pengusahaan Tangerang 78,53 78,53 11 November 35 5.434.832 5.488.370
Kunciran Ruas Jalan 2021
Cengkareng Tol Kunciran- November 11,
(JKC), berdiri Cengkareng 2021
tanggal Kunciran-
14 Mei 2008 Cengkareng
Established on Road Concession
May 14, 2008 Holder
234 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Profil Perusahaan
Company Profile
Tabel Daftar Entitas Anak
Table List of Subsidiaries
Total Aset Sebelum
Eliminasi
Persentase Kepemilikan
(dalam jutaan rupiah)
Ownership Percentage
Tahun Operasi Periode Masa Total Assets Before
(%)
Komersial Konsesi Elimination
Entitas Anak Aktivitas Utama Domisili (in Rp million)
No Start of (Tahun)
Subsidiaries Principal Activity Domicile
31 31 Commercial Concession
Desember Desember Operations Period (Year)
2023 2022 2023 2022
December December
31, 2023 31, 2022
5 PT Jasamarga Pengusahaan Jakarta 99,82 99,82 10 Februari 1989 - 2.644.488 1.919.830
Tollroad Jasa Preservasi February 10,
Maintenance dan Pemeliharaan 1989
(JMTM), Jalan Tol, Jasa
berdiri tanggal Konstruksi, Jasa
26 Agustus 1988 Sewa Alat Berat,
Established on serta Penjualan
August 26, 1988 Aspal
Services in Toll
Road Preservation
and Maintenance,
Construction,
Heavy Equipment
Rental, and
Asphalt Sales
6 PT Jasamarga Pengusahaan Denpasar 64,44 64,44 1 Oktober 2013 45 1.904.424 1.909.164
Bali Tol (JBT), Ruas Jalan Tol October 1,
berdiri tanggal Nusa Dua-Tanjung 2013
22 Agustus 2011 Benoa
Established on Nusa Dua-
August 22, 2011 Tanjung Benoa
Toll Road
Concession
Holder
7 PT Jasamarga Pengembangan Jakarta 99,94 99,94 15 Januari 2013 - 2.280.121 2.184.176
Related Business Bisnis Properti/ January 15,
(JMRB), berdiri Toll Corridor 2013
tanggal Development
15 Januari 2013 (TCD)
Established on Business
January 15, 2013 Development In
Property/
Toll Corridor
Development
(TCD)
8 PT Jasamarga Pengusahaan Deli 55,00 55,00 13 Oktober 2017 40 4.072.786 3.972.723
Kualanamu Tol Ruas Jalan Serdang October 13,
(JMKT), berdiri Tol Medan- 2017
tanggal Kualanamu-Tebing
25 November Tinggi
2014 Kualanamu-
Established on Tebing Tinggi
November 25, Toll Road
2014 Concession
Holder
9 PT Cinere Pengusahaan Tangerang 55,00 55,00 2 Juni 2021 35 3.453.921 3.305.258
Serpong Jaya Ruas Jalan Tol Selatan June 2, 2021
(CSJ), berdiri Serpong-Cinere South
tanggal Serpong-Cinere Tangerang
10 Juli 2008 Toll Road
Established on Concession
July 10, 2008 Holder
10 PT Jasamarga Jasa Jakarta 99,98 99,98 31 Desember - 1.497.041 1.309.010
Tollroad Operator Pengoperasian 2015
(JMTO), berdiri Jalan Tol December 31,
tanggal Toll Road 2015
21 Agustus 2015 Operation
Established on Services
August 21, 2015
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Tabel Daftar Entitas Anak
Table List of Subsidiaries
Total Aset Sebelum
Eliminasi
Persentase Kepemilikan
(dalam jutaan rupiah)
Ownership Percentage
Tahun Operasi Periode Masa Total Assets Before
(%)
Komersial Konsesi Elimination
Entitas Anak Aktivitas Utama Domisili (in Rp million)
No Start of (Tahun)
Subsidiaries Principal Activity Domicile
31 31 Commercial Concession
Desember Desember Operations Period (Year)
2023 2022 2023 2022
December December
31, 2023 31, 2022
11 PT Jasamarga Pengusahaan Manado 64,97 64,97 30 Oktober 40 4.551.816 4.699.853
Manado Bitung Ruas Jalan Tol 2020
(JMB), berdiri Manado-Bitung October 30,
tanggal Manado-Bitung 2020
6 Juni 2016 Toll Road
Established on Concession
June 6, 2016 Holder
12 PT Jasamarga Pengusahaan Balikpapan 67,39 67,39 14 Juni 2020 50 9.727.438 9.986.530
Balikpapan Ruas Jalan Tol June 14, 2020
Samarinda (JBS), Balikpapan-
berdiri tanggal Samarinda
6 Juni 2016 Balikpapan-
Established on Samarinda Toll
June 6, 2016 Road Concession
Holder
13 PT Jasamarga Pengusahaan Jakarta 99,00 99,00 2 Juni 2017 - 60.972.603 26.040.960
Transjawa Tol Ruas Jalan Tol June 2, 2017
(JTT), berdiri Trans Jawa
tanggal Trans Java Toll
2 Juni 2017 Road Concession
Established on Holder
June 2, 2017
14 PT Jasamarga Pengusahaan Jakarta 90,97 90,97 Tahap 35 8.544.948 6.432.102
Japek Selatan Ruas Jalan konstruksi
(JJS), berdiri Tol Jakarta – Under
tanggal Cikampek Ii Sisi construction
29 Desember Selatan
2017 Jakarta-
Established on Cikampek Ii
December 29, South Section
2017 Toll Road
Concession
Holder
15 PT Jasamarga Pengusahaan Jakarta 94,93 94,93 Tahap 50 2.253.692 266.823
Probolinggo Ruas Jalan Tol konstruksi
Banyuwangi Probolinggo – Under
(JPB), berdiri Banyuwangi construction
tanggal Probolinggo-
29 Desember Banyuwangi Toll
2017 Road Concession
Established on Holder
December 29,
2017
16 PT Jasamarga Pengusahaan Jakarta 63,15 60,00 Tahap 40 3.181.299 1.040.142
Jogja Bawen Ruas Jalan Tol konstruksi
(JJB), berdiri Yogyakarta – Under
tanggal Bawen construction
11 November 2020 Yogyakarta-
Established on Bawean Toll
November 11, Road Concession
2020 Holder
17 PT Jasamarga Pengusahaan ruas Jakarta 57,17 - Tahap 50 986.255 -
Akses Patimban jalan tol Akses pengembangan
(JAP), berdiri Patimban Under
tanggal 16 Januari Patimban Access Development
2023 Concession
Established on Holder
November 16,
2023
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Company Profile
Simpang Susun Caruban Jalan Tol Ngawi-Kertosono
Caruban Interchange Ngawi-Kertosono Toll Road
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Kronologi Penerbitan dan/atau Pencatatan Saham
Chronology of Shares Listing and/or Issuance
Tabel Kronologi Penerbitan dan/atau Pencatatan Saham
Table Chronology of Shares Listing and/or Issuance
Modal Ditempatkan dan Disetor
Jumlah Subscribed and Fully Paid-up Capital
Nilai Harga
Saham yang Jumlah
Nominal Penawaran
Periode Keterangan Saham Diterbitkan Saham Total Nilai Total Harga
No (Rp) (Rp)
Period Remarks Shares Total Shares (Lembar) Nominal (Rp) Penawaran (Rp)
Par Value Offering
Issued Total Shares Total Par Value Total Offering
(Rp) Price (Rp)
(Shares) Issued (Rp) Price (Rp)
(Shares)
1 Sebelum IPO Saham Biasa 500 - - 4.760.000.000 2.380.000.000.000 -
Pre-IPO Seri B
Ordinary Shares
Series B
2 12 November 2007 IPO di Bursa Efek Saham Biasa 500 1.700 2.040.000.000 6.800.000.000 3.400.000.000.000 11.560.000.000.000
November 12, 2007 Jakarta Seri B
IPO at Indonesia Stock Ordinary Shares
Exchange Series B
3 13 Oktober 2008 - Pembelian Saham Saham Biasa 500 - - 6.800.000.000 3.400.000.000.000 -
12 Januari 2009 Kembali (Buyback) Seri B
October 13, 2008 - Saham Biasa Seri B Ordinary Shares
January 12, 2009 Series B
4 05 April 2012 - Penjualan Kembali Saham Biasa 500 - - 6.800.000.000 3.400.000.000.000 -
25 Juni 2012 Saham (Buyback) Seri B
April 5, 2012 - Reselling of Buyback Ordinary Shares
June 25, 2012 Shares) Series B
5 02 – 08 Desember Penawaran umum Saham Biasa 500 3.900 457.871.200 7.257.871.200 3.628.935.600.000 1.785.697.680.000
2016 terbatas I melalui Hak Seri B
December 2-8, 2016 Memesan Efek Terlebih Ordinary Shares
Dahulu (HMETD) Series B
Limited public offering
I through Pre-emptive
Rights (HMETD)
6 Status per 31 Desember 2023 Saham Biasa 500 - - 7.257.871.200 3.628.935.600.000 -
Status as of December 31, 2023 Seri B
Ordinary Shares
Series B
Seluruh saham Perseroan dicatatkan pada Bursa Efek All of the Company’s shares are listed on the Indonesia
Indonesia. Stock Exchange.
Informasi terkait dengan pemecahan saham (stock split), Information related to stock splits, reverse stock, stock
penggabungan saham (reverse stock), dividen saham, dividends, bonus shares, and changes in the nominal
saham bonus, dan perubahan nilai nominal saham, value of shares, implementation of conversion effects,
pelaksanaan efek konversi, pelaksanaan penambahan implementation of capital additions and subtractions can
dan pengurangan modal dapat dilihat pada Bab 1 Ikhtisar be seen in Chapter 1 Overview of Main on this Annual
Kinerja Utama pada Buku Laporan Tahunan ini. Report.
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Company Profile
Kronologi Penerbitan dan/atau
Pencatatan Obligasi
Chronology of Bond Issuance and/or Listing
Tabel Kronologi Penerbitan Obligasi Jasa Marga
Table of Jasa Marga Bond Listing Chronology
Jumlah Peringkat
Tenor Obligasi Tanggal Rating
Tanggal Tingkat Status
Uraian (Tahun) Mata Uang (Juta) Jatuh Tempo Wali Amanat
No Penerbitan Suku Bunga Pembayaran
Description Terms Currency Total Maturity Trustee
Issuance Date Interest Rate Payment Status 2023 2022 2021
(Year) Bonds Date
(Milions)
1 Jasa Marga I (A) 11 Maret 1983 5 Rp 23.718 11 Maret 1988 15,50% Lunas - - - Bank
March 11, 1983 March 11, Fully Paid Pembangunan
1988 Indonesia
(BAPINDO)
2 Jasa Marga 31 Oktober 5 Rp 40.000 31 Oktober 16,50% Lunas - - - Bank
II/1 (B) 1983 1988 Fully Paid Pembangunan
October 31, October 31, Indonesia
1983 1988 (BAPINDO)
3 Jasa Marga 6 Februari 5 Rp 20.000 6 Februari 16,50% Lunas - - - Bank
II/2 (C) 1984 1989 Fully Paid Pembangunan
February 6, February 6, Indonesia
1984 1989 (BAPINDO)
4 Jasa Marga 5 Maret 1984 5 Rp 20.000 5 Maret 1989 16,50% Lunas - - - Bank
II/2 (D) March 5, 1984 March 5, Fully Paid Pembangunan
1989 Indonesia
(BAPINDO)
5 Jasa Marga 31 Maret 1984 5 Rp 20.000 31 Maret 16,50% Lunas - - - Bank
II/2 (E) March 31, 1984 1989 Fully Paid Pembangunan
March 31, Indonesia
1989 (BAPINDO)
6 Jasa Marga III/1 28 Desember 5 Rp 40.000 28 16,50% Lunas - - - Bank
(F/1) 1984 Desember Fully Paid Pembangunan
December 28, 1989 Indonesia
1984 December (BAPINDO)
28, 1989
7 Jasa Marga III/2 1 Maret 1985 5 Rp 30.000 1 Maret 1990 16,50% Lunas - - - Bank
(F/2) March 1, 1985 March 1, Fully Paid Pembangunan
1990 Indonesia
(BAPINDO)
8 Jasa Marga IV/1 27 Desember 5 Rp 40.000 27 16,50% Lunas - - - Bank
(G/1) 1985 Desember Fully Paid Pembangunan
December 27, 1990 Indonesia
1985 December (BAPINDO)
27, 1990
9 Jasa Marga 24 Maret 1986 5 Rp 60.000 24 Maret 16,50% Lunas - - - Bank
IV/2 (G/2) March 24, 1986 1991 Fully Paid Pembangunan
March 24, Indonesia
1991 (BAPINDO)
10 Jasa Marga 6 Juli 1987 5 Rp 60.000 6 Juli 1992 16,37% Lunas - - - Bank
V/1 (H) July 6, 1987 July 6, 1992 Fully Paid Pembangunan
Indonesia
(BAPINDO)
11 Jasa Marga 19 November 5 Rp 40.000 19 November 16,50% Lunas - - - Bank
V/2 (I) 1987 1992 Fully Paid Pembangunan
November 19, November Indonesia
1987 19, 1992 (BAPINDO)
12 Jasa Marga 20 Juni 1988 8 Rp 75.000 20 Juni 1996 17,00% Lunas - - - -
VI/1 (J) June 20, 1988 June 20, Fully Paid
1996
13 Jasa Marga 1 Februari 1989 8 Rp 50.000 1 Februari 18,00% Lunas - - - Bank
VI/2 (K) February 1, 1997 Fully Paid Pembangunan
1989 February 1, Indonesia
1997 (BAPINDO)
14 Obligasi Indeks 31 Juli 1989 12 Rp 40.000 31 Juli 2001 16,75% Lunas - - - Bank
Pendapatan July 31, 1989 July 31, 2001 Fully Paid Pembangunan
Tahap I Indonesia
(BAPINDO)
15 Obligasi Indeks 21 September 12 Rp 30.000 21 16,75% Lunas - - - Bank
Pendapatan 1989 September Fully Paid Pembangunan
Tahap II September 21, 2001 Indonesia
1989 September (BAPINDO)
21, 2001
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Tabel Kronologi Penerbitan Obligasi Jasa Marga
Table of Jasa Marga Bond Listing Chronology
Jumlah Peringkat
Tenor Obligasi Tanggal Rating
Tanggal Tingkat Status
Uraian (Tahun) Mata Uang (Juta) Jatuh Tempo Wali Amanat
No Penerbitan Suku Bunga Pembayaran
Description Terms Currency Total Maturity Trustee
Issuance Date Interest Rate Payment Status 2023 2022 2021
(Year) Bonds Date
(Milions)
16 Jasa Marga 8 Juni 1990 8 Rp 100.000 8 Juni 1998 16,50% Lunas - - - Bank
VII (L) June 8, 1990 June 8, 1998 Fully Paid Pembangunan
Indonesia
(BAPINDO)
17 Jasa Marga 27 Maret 2000 8 Rp 150.000 27 Maret 16,50% Lunas - - - PT Bank Mandiri
VIII (M) March 27, 2008 Fully Paid (Persero)
2000 March 27,
2008
18 Jasa Marga 12 April 2002 5 Rp 400.000 12 April 2007 18,50% dan/ Lunas - - - PT Bank Mandiri
IX (N) April 12, 2003 April 12, and Floating Fully Paid (Persero)
2007 (range
16,50% –
20,00%)
19 Jasa Marga 4 Desember 8 Rp 650.000 4 Desember 16,15% Lunas - - - PT Bank Rakyat
X (O) 2002 2010 Fully Paid Indonesia
December 4, December 4, (Persero)
2002 2010
20 Jasa Marga 10 Oktober 10 Rp 1.000.000 10 Oktober 12,30% Lunas - - - PT Bank Rakyat
XI (P) 2003 2013 pembayaran Fully Paid Indonesia
October 10, October 10, ke-1 – 20 (Persero)
2003 2013 dan 13,00%
pembayaran
ke-21 – 40
1st-20th
payments:
12.30%
21st-40th
payments:
13.00%
21 Jasa Marga I 10 Desember 3 Rp 500.000 10 Desember Tanpa Bunga Lunas - - - PT Bank Mega
(JM-10) 2010 2013 Fully Paid Tbk
December 10, December
2010 10, 2013
22 JORR I 19 November 10 Rp 274.260 19 November SBI 3 Lunas - - - PT Bank Mega
2003 2013 bulanan Fully Paid Tbk
November 19, November selama rata-
2003 19, 2013 rata 6 bulan
Quarter SBI
for average 6
months
23 JORR II (A) 5 Januari 2006 10 Rp 77.377 5 Januari 15,25% Lunas - - - PT Bank Mega
January 5, 2016 Fully Paid Tbk
2006 January 5,
2016
JORR II (B) 5 Januari 2006 12 Rp 77.377 5 Januari 15,25% Lunas - - - PT Bank Mega
January 5, 2018 Fully Paid Tbk
2006 January 5,
2018
JORR II (C) 5 Januari 2006 15 Rp 104.400 5 Januari 15,50% Lunas - - - PT Bank Mega
January 5, 2021 Fully Paid Tbk
2006 January 5,
2021
24 Jasa Marga 6 Juli 2006 10 Rp 1.000.000 6 Juli 2016 13,50% Lunas - - - PT Bank Mega
XII (Q) July 6, 2006 July 6, 2016 Fully Paid Tbk
25 Jasa Marga 21 Juni 2007 10 Rp 1.500.000 21 Juni 2017 10,25% Lunas - - - PT Bank Mega
XIII (R) June 21, 2007 June 21, Fully Paid Tbk
2017
26 Jasa Marga XIV 10 Desember 10 Rp 1.000.000 10 Desember 9,35% Lunas - - idAA- PT Bank Mega
(JM-10) 2010 2020 Fully Paid Tbk
December 10, December
2010 10, 2020
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Tabel Kronologi Penerbitan Obligasi Jasa Marga
Table of Jasa Marga Bond Listing Chronology
Jumlah Peringkat
Tenor Obligasi Tanggal Rating
Tanggal Tingkat Status
Uraian (Tahun) Mata Uang (Juta) Jatuh Tempo Wali Amanat
No Penerbitan Suku Bunga Pembayaran
Description Terms Currency Total Maturity Trustee
Issuance Date Interest Rate Payment Status 2023 2022 2021
(Year) Bonds Date
(Milions)
27 Obligasi 27 September 370 hari Rp 700.000 2 Oktober 8,40% Lunas - - - PT Bank Mega
Berkelanjutan 2013 2014 Fully Paid Tbk
I Jasa Marga September 27, October 2,
Tahap I Tahun 2013 2014
2013 Seri
S-Seri A
Senior Debt
Shelf Offering
I Jasa Marga
Phase I Year
2013 Series S -
Series A
Obligasi 27 September 3 Rp 400.000 27 8,70% Lunas - - - PT Bank Mega
Berkelanjutan 2013 September Fully Paid Tbk
I Jasa Marga September 27, 2016
Tahap I Tahun 2013 September
2013 Seri 27, 2016
S-Seri B
Senior Debt
Shelf Offering
I Jasa Marga
Phase I Year
2013 Series S -
Series B
Obligasi 27 September 5 Rp 1.000.000 27 8,90% Lunas - - - PT Bank Mega
Berkelanjutan 2013 September Fully Paid Tbk
I Jasa Marga September 27, 2018
Tahap I Tahun 2013 September
2013 Seri 27, 2018
S-Seri C
Senior Debt
Shelf Offering
I Jasa Marga
Phase I Year
2013 Series S -
Series C
28 Obligasi 22 September 5 Rp 1.000.000 22 9,85% Lunas - - - PT Bank Mega
Berkelanjutan 2014 September Fully Paid Tbk.
I Jasa Marga September 22, 2019
Tahap II Tahun 2014 September
2014 Seri T 22, 2019
Senior Debt
Shelf Offering
I Jasa Marga
Phase II Year
2013 Series S -
Series T
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Tabel Kronologi Penerbitan Obligasi Jasa Marga
Table of Jasa Marga Bond Listing Chronology
Jumlah Peringkat
Tenor Obligasi Tanggal Rating
Tanggal Tingkat Status
Uraian (Tahun) Mata Uang (Juta) Jatuh Tempo Wali Amanat
No Penerbitan Suku Bunga Pembayaran
Description Terms Currency Total Maturity Trustee
Issuance Date Interest Rate Payment Status 2023 2022 2021
(Year) Bonds Date
(Milions)
29 Obligasi I 8 November 3 Rp 200.000 8 November 7,45% Lunas - - - PT Bank Mega
Marga Lingkar 2017 2020 Fully Paid Tbk.
Jakarta 2017 November 8, November 8,
Seri A 2017 2020
Bond I Marga
Lingkar Jakarta
2017 Series A
Obligasi I 8 November 5 Rp 217.000 8 November 7,75% Lunas - idAAA (sf) idAAA PT Bank Mega
Marga Lingkar 2017 2022 Fully Paid (sf) Tbk.
Jakarta 2017 November 8, November 8,
Seri B 2017 2022
Bond I Marga
Lingkar Jakarta
2017 Series B
Obligasi I 8 November 7 Rp 299.000 8 November 8,30% Belum Lunas idAAA idAAA (sf) idAAA PT Bank Mega
Marga Lingkar 2017 2024 Outstanding (sf) (sf) Tbk.
Jakarta 2017 November 8, November 8,
Seri C 2017 2024
Bond I Marga
Lingkar Jakarta
2017 Series C
Obligasi I 8 November 10 Rp 320.000 8 November 8,70% Belum Lunas idAAA idAAA (sf) idAAA PT Bank Mega
Marga Lingkar 2017 2027 Outstanding (sf) (sf) Tbk.
Jakarta 2017 November 8, November 8,
Seri D 2017 2027
Bond I Marga
Lingkar Jakarta
2017 Series D
Obligasi I 8 November 12 Rp 464.000 8 November 8,85% Belum Lunas idAAA idAAA (sf) idAAA PT Bank Mega
Marga Lingkar 2017 2029 Outstanding (sf) (sf) Tbk.
Jakarta 2017 November 8, November 8,
Seri E 2017 2029
Bond I Marga
Lingkar Jakarta
2017 Series E
30 Komodo Bond 13 Desember 3 Rp 4.000.000 13 Desember 7,50% Lunas - - Baa3 Bank of New
2017 2020 Fully Paid (Moody’s) York Mellon
December 13, December BB+
2017 13, 2020 (S&P)
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Profil Perusahaan
Company Profile
Tabel Kronologi Penerbitan Obligasi Jasa Marga
Table of Jasa Marga Bond Listing Chronology
Jumlah Peringkat
Tenor Obligasi Tanggal Rating
Tanggal Tingkat Status
Uraian (Tahun) Mata Uang (Juta) Jatuh Tempo Wali Amanat
No Penerbitan Suku Bunga Pembayaran
Description Terms Currency Total Maturity Trustee
Issuance Date Interest Rate Payment Status 2023 2022 2021
(Year) Bonds Date
(Milions)
31 Obligasi 8 September 3 Rp 1.100.350 8 September 7,90% Lunas - idAA idAA- PT Bank Mega
Berkelanjutan 2020 2023 Fully Paid Tbk
II Jasa Marga September 8, September
Tahap I 2020 8, 2023
Tahun 2020
Seri A Shelf
Registration
Bond II Jasa
Marga Phase
I Year 2020
Series A
Obligasi 8 September 5 Rp 286.000 8 September 8,25% Belum Lunas idAA idAA idAA- PT Bank Mega
Berkelanjutan 2020 2025 Outstanding Tbk
II Jasa Marga September 8, September
Tahap I 2020 8, 2025
Tahun 2020
Seri B Shelf
Registration
Bond II Jasa
Marga Phase
I Year 2020
Series B
Obligasi 8 September 7 Rp 90.050 8 September 8,60% Belum Lunas idAA idAA idAA- PT Bank Mega
Berkelanjutan 2020 2027 Outstanding Tbk
II Jasa Marga September 8, September
Tahap I 2020 8, 2027
Tahun 2020
Seri C Shelf
Registration
Bond II Jasa
Marga Phase
I Year 2020
Series C
Obligasi 8 September 10 Rp 523.600 8 September 9,00% Belum Lunas idAA idAA idAA- PT Bank Mega
Berkelanjutan 2020 2030 Outstanding Tbk
II Jasa Marga September 8, September
Tahap I 2020 8, 2030
Tahun 2020
Seri D Shelf
Registration
Bond II Jasa
Marga Phase
I Year 2020
Series D
Seluruh obligasi Jasa Marga dicatatkan pada Bursa Efek All Jasa Marga bonds are listed at Indonesia Stock
Indonesia, kecuali Obligasi Komodo yang dicatatkan pada Exchange, except for the Komodo Bonds which are listed
London Stock Exchange dan Singapore Stock Exchange. on the London Stock Exchange and Singapore Stock
Untuk obligasi yang diterbitkan dan dicatatkan di Bursa Exchange. For bonds issued and listed at Indonesia
Efek Indonesia, Jasa Marga menggunakan Pefindo Stock Exchange, Jasa Marga refers to Pefindo as the
sebagai lembaga pemeringkat obligasi. Sementara bond rating agency. Meanwhile for the Komodo Bonds,
untuk Obligasi Komodo, Jasa Marga menunjuk Moody’s Jasa Marga appointed Moody’s and S&P Global as bond
dan S&P Global sebagai lembaga pemeringkat obligasi. rating agencies.
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Obligasi Jasa Marga yang Belum Jatuh Tempo
Jasa Marga Outstanding Bonds
Obligasi PT Marga Lingkar Jakarta (MLJ) Marga Lingkar Jakarta (MLJ) Bonds
Pada tanggal 31 Oktober 2017, PT Marga Lingkar Jakarta On October 31, 2017, PT Marga Lingkar Jakarta (MLJ)
(MLJ) sebagai Ventura Bersama memperoleh pernyataan as a Joint Venture obtained effective approval from the
efektif dari Otoritas Jasa Keuangan (OJK) atas penerbitan Financial Services Authority (OJK) for the issuance of
Obligasi I Marga Lingkar Jakarta Tahun 2017 (“Obligasi”) Marga Lingkar Jakarta 2017 Bonds ("Bonds") in 5 (five)
5 (lima) seri. Total dana yang diterima PT MLJ pada series. The total funds received by PT MLJ on November
tanggal 8 November 2017 dari hasil penerbitan 8, 2017, from the issuance of Bonds amounted to
Obligasi sebesar Rp1.500.000.000.000,00. Obligasi ini Rp1,500,000,000,000.00. These Bonds were issued
diterbitkan dalam lima seri dengan tenor masing-masing in five series with respective tenures of 3, 5, 7, 10, and
yaitu 3,5,7,10 dan 12 tahun. Pada tanggal 8 November 12 years. On November 8, 2020, PT MLJ redeemed
2020, PT MLJ telah melunasi Obligasi Seri A dengan tenor Series A Bonds with a 3-year tenure amounting to
3 tahun dengan nilai sebesar Rp200.000.000.000,00 Rp200,000,000,000.00, and on November 8, 2022, PT
dan pada tanggal 8 November 2022, PT MLJ juga telah MLJ also redeemed Series B Bonds with a 5-year tenure
melunasi Obligasi Seri B dengan tenor 5 tahun dengan amounting to Rp217,00,000,000.00.
nilai sebesar Rp217.000.000.000,00.
Tabel Pemegang Obligasi MLJ Seri C
Table of MLJ Series C Bondholders
No Nama Jumlah Efek (Rp)
%
Name Total Bonds (Rp)
1 PT. Taspen 100.000.000.000 33,44
2 PT TASPEN (ASURANSI) - HTM 100.000.000.000 33,44
3 RD MANDIRI INVESTA DANA UTAMA - 854564000 38.000.000.000 12,71
4 AJ GENERALI INDONESIA,PT-912494042 10.000.000.000 3,34
5 AJ GENERALI INDONESIA,PT-912494039 10.000.000.000 3,34
6 Reksa Dana BNI-AM Dana Pendapatan Tetap Makara Investasi 7.000.000.000 2,34
7 DANA PENSIUN BPD DIY 7.000.000.000 2,34
8 DP Pemb.Jaya 5.000.000.000 1,67
9 AJ GENERALI INDONESIA,PT-GENERALI PENDAPATAN 1,67
5.000.000.000
TETAP-912494043
10 REKSA DANA SUCORINVEST MONEY MARKET FUND 5.000.000.000 1,67
11 REKSA DANA BNI-AM UGM PROGRESSIVE BALANCED 3.000.000.000 1,00
12 REKSA DANA MANDIRI PENDAPATAN TETAP OBLIGASI NEGARA 3.000.000.000 1,00
13 PT DEXA MEDICA 3.000.000.000 1,00
14 DANA PENSIUN PEGAWAI PERUM PERURI - SELF 1.000.000.000 0,33
15 YKK PEMBANGUNAN PERUMAHAN 1.000.000.000 0,33
16 PT INERTIA UTAMA 1.000.000.000 0,33
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Tabel Pemegang Obligasi MLJ Seri D
Table of MLJ Series D Bondholders
No Nama Jumlah Efek (Rp) %
Name Total Bonds (Rp)
1 PT. Taspen 150.000.000.000 46,88
2 PT ASURANSI JIWA CENTRAL ASIA RAYA 50.000.000.000 15,63
3 PT. TUGU PRATAMA INDONESIA 20.000.000.000 6,25
4 DP. Telkom 15.000.000.000 4,69
5 KOP. KESEHATAN PEG. & PENSIUNAN BANK MANDIRI (MANDIRI 3,13
10.000.000.000
HEALTCARE)
6 Reksa Dana BNI-AM Dana Pendapatan Tetap Manggala 10.000.000.000 3,13
7 DANA PENSIUN JASA MARGA 10.000.000.000 3,13
8 REKSADANA GURU 7.100.000.000 2,22
9 REKSA DANA INSIGHT GROWTH BALANCED FUND (i-Growth) 7.000.000.000 1,72
10 REKSA DANA INSIGHT SCHOLARSHIP FUND 5.500.000.000 1,72
11 Dana Pensiun Garuda Indonesia 5.000.000.000 1,56
12 Dana Pensiun BPD NTT - Manfaat Lain 5.000.000.000 1,56
13 DP. BTN 5.000.000.000 1,56
14 DANA PENSIUN WIJAYA KARYA PPMP 5.000.000.000 1,56
15 DANA PENSIUN KOMPAS GRAMEDIA 5.000.000.000 1,56
16 TONY HALIM 3.000.000.000 0,94
17 REKSA DANA INSIGHT COMMUNITY DEVELOPMENT 2 2.600.000.000 0,81
18 Dana Pensiun GPIB 2.000.000.000 0,63
19 REKSA DANA INSIGHT INFRA DEVELOPMENT (I-INFRA) 1.500.000.000 0,47
20 REKSA DANA INSIGHT TUNAS BANGSA (I-NEXT G) 1.450.000.000 0,45
21 REKSA DANA INSIGHT BENEFIT BALANCED FUND 1.000.000.000 0,31
22 REKSA DANA INSIGHT FELLOWSHIP 250.000.000 0,08
23 RERKSA DANA INSIGHT PLAN (I-PLAN) 100.000.000 0,03
Tabel Pemegang Obligasi MLJ Seri E
Table of MLJ Series E Bondholders
Nama Jumlah Efek (Rp)
No %
Name Total Bonds (Rp)
1 PT INDONESIA INFRASTRUCTURE FINANCE 250.000.000.000 53,88
2 PT. Taspen 70.000.000.000 15,09
3 DPK INDOCEMENT T.P 30.000.000.000 6,47
4 DANA PENSIUN KOMPAS GRAMEDIA 17.000.000.000 3,66
5 DP Pemb.Jaya 15.000.000.000 3,23
6 RD PRINCIPAL BOND 15.000.000.000 3,23
7 Dana Pensiun PLN 12.000.000.000 2,59
8 PT ASURANSI JIWA GENERALI INDONESIA -912494053 10.000.000.000 2,16
9 Dana Pensiun Bank Mandiri Tiga 7.000.000.000 1,51
10 YANTI YULIANTI GOUW 7.000.000.000 1,51
11 REKSA DANA PENDAPATAN TETAP NET DANA STABIL 5.000.000.000 1,08
12 DANA PENSIUN KARYAWAN TASPEN 4.000.000.000 0,86
13 Reksa Dana BNI-AM Dana Pendapatan Tetap Manggala 3.500.000.000 0,75
14 PERS. DANA PENSIUN PPPK PETRA 3.000.000.000 0,65
15 Dana Pensiun YAKKUM 3.000.000.000 0,65
16 Dana Pensiun Garuda Indonesia 3.000.000.000 0,65
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Tabel Pemegang Obligasi MLJ Seri E
Table of MLJ Series E Bondholders
Nama Jumlah Efek (Rp)
No %
Name Total Bonds (Rp)
17 DANA PENSIUN BTN 3.000.000.000 0,65
18 DP Danareksa 3.000.000.000 0,65
19 DANA PENSIUN ASTRA DUA 2.000.000.000 0,43
20 REKSA DANA NET DANA GEMILANG 1.000.000.000 0,22
21 REKSA DANA PENDAPATAN TETAP BNI-AM TEAKWOOD 500.000.000 0,11
Obligasi Berkelanjutan II Jasa Marga Shelf Registration Bond II Jasa Marga
Tahap I Tahun 2020 Phase I Year 2020
Pada tanggal 31 Agustus 2020, Jasa Marga memperoleh On August 31, 2020, Jasa Marga obtained an effective
pernyataan efektif dari Otoritas Jasa Keuangan (OJK) statement from the Financial Services Authority (OJK)
atas penerbitan Obligasi Berkelanjutan II Jasa Marga for the issuance of Shelf Registration Bond Jasa Marga
Tahap I Tahun 2020. Total dana yang diterima Jasa Marga II Phase I Year 2020. The total proceeds earned by
pada tanggal 8 September 2020 dari hasil penerbitan Jasa Marga on September 8, 2020 from the Bonds
Obligasi adalah sebesar Rp2.000.000.000.000,00. issuance amounted to Rp2,000,000,000,000. This
Obligasi ini diterbitkan dalam empat seri dengan tenor bond issued in four series with 3,5,7 and 10 years tenor
masing-masing yaitu 3,5,7, dan 10 tahun. Pada tanggal respectively. On September 8, 2023, the Company fully
8 September 2023, Perseroan telah melunasi Obligasi paid Series A Bonds with 3 years tenor with a value of
Seri A dengan tenor 3 tahun dengan nilai sebesar Rp1,100,350,000,000,-
Rp1.100.350.000.000,00.
Tabel 20 Besar Pemegang Obligasi Berkelanjutan II Jasa Marga Tahap I Tahun 2020 Seri B
Table Top 20 Holders of Shelf Registration Bond Jasa Marga II Phase I Year 2020 Series B
Nama Jumlah Efek (Rp)
No %
Name Total Bonds (Rp)
1 DPLK BANK RAKYAT INDONESIA - PENDAPATAN TETAP 50.000.000.000 17,48
2 Treasury Bank Jatim 33.000.000.000 11,54
3 PT ASABRI 2 30.000.000.000 10,49
4 PT ASABRI 3 25.000.000.000 8,74
5 PT REASURANSI INDONESIA UTAMA (PERSERO) 24.000.000.000 8,39
6 PT. TUGU PRATAMA INDONESIA 20.000.000.000 6,99
7 DANA PENSIUN PERTAMINA 15.000.000.000 5,24
8 Dana Pensiun Bank Mandiri 15.000.000.000 5,24
9 PT BANK INA PERDANA TBK 15.000.000.000 5,24
10 DP. BPD Jatim 10.000.000.000 3,50
11 DP Pos Indonesia 10.000.000.000 3,50
12 PT ASURANSI JIWA CENTRAL ASIA RAYA 10.000.000.000 3,50
13 DANA PENSIUN LEMBAGA KEUANGAN CENTRAL ASIA RAYA 10.000.000.000 3,50
14 YAYASAN KESEJAHTERAAN PEGAWAI OTORITAS JASA KEUANGAN (YKP OJK) 5.000.000.000 1,75
15 DANA PENSIUN PUPUK KALTIM GROUP 3.000.000.000 1,05
16 Reksa Dana BNI-AM Dana Pendapatan Tetap Manggala 3.000.000.000 1,05
17 Reksa Dana BNI-AM Dana Pendapatan Tetap Makara Investasi 1.000.000.000 0,35
18 DANA PENSIUN SEKOLAH KRISTEN 1.000.000.000 0,35
19 DAPEN PPIP PUPUK SRIWIJAYA 1.000.000.000 0,35
20 KUSWANDI SUDARGA 1.000.000.000 0,35
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Tabel 20 Besar Pemegang Obligasi Berkelanjutan II Jasa Marga Tahap I Tahun 2020 Seri C
Table Top 20 Holders of Shelf Registration Bond Jasa Marga II Phase I Year 2020 Series C
No Nama Jumlah Efek (Rp) %
Name Total Bonds (Rp)
1 Dana Pensiun Bank Mandiri 12.000.000.000 13,33
2 KOP. KESEHATAN PEG. & PENSIUNAN BANK MANDIRI (MANDIRI HEALTCARE) 10.000.000.000 11,10
3 PT. ASURANSI JIWA CENTRAL ASIA RAYA - CARLINK PRO MIXED 10.000.000.000 11,10
4 DP Pos Indonesia 10.000.000.000 11,10
5 DANA PENSIUN KOMPAS GRAMEDIA 10.000.000.000 11,10
6 DANA PENSIUN JASA MARGA 8.000.000.000 8,88
7 REKSA DANA NET DANA BERIMBANG 5.000.000.000 5,55
8 YAYASAN KESEJAHTERAAN PEGAWAI OTORITAS JASA KEUANGAN (YKP OJK) 5.000.000.000 5,55
9 PT. TUGU PRATAMA INDONESIA 5.000.000.000 5,55
10 PT Asuransi Jiwa Central Asia Raya - Carlink ProMixed 3.000.000.000 3,33
11 DANA PENSIUN BANK MALUKU 3.000.000.000 3,33
12 REKSA DANA PENDAPATAN TETAP NET DANA STABIL 2.000.000.000 2,22
13 Dana Pensiun YAKKUM 1.000.000.000 1,11
14 DANA PENSIUN PEGAWAI PERUM PERURI 1.000.000.000 1,11
15 CHANDRA WIBOWO SOETIRTO 1.000.000.000 1,11
16 ARDY WARDHIKA 1.000.000.000 1,11
17 LENA SETIAWATI 1.000.000.000 1,11
18 DP Danareksa 1.000.000.000 1,11
19 JIMMY GUNARDI 800.000.000 0,89
20 ADI SAPTONO 250.000.000 0,28
Tabel 20 Besar Pemegang Obligasi Berkelanjutan II Jasa Marga Tahap I Tahun 2020 Seri D
Table Top 20 Holders of Shelf Registration Bond Jasa Marga II Phase I Year 2020 Series D
No Nama Jumlah Efek (Rp) %
Name Total Bonds (Rp)
1 PT. Taspen 165.000.000.000 31,51
2 PERSEK DAPENMA PAMSI 100.000.000.000 19,10
3 BPJS KESEHATAN 47.000.000.000 8,98
4 Dana Pensiun Bank Mandiri 30.000.000.000 5,73
5 PT ASURANSI JIWA CENTRAL ASIA RAYA 24.000.000.000 4,58
6 Dana Pensiun PLN 15.000.000.000 2,86
7 DANA PENSIUN JASA MARGA 15.000.000.000 2,86
8 Dana Pensiun Pegawai PT Bank Sumut 12.000.000.000 2,29
9 REKSA DANA PENDAPATAN TETAP UTAMA 11.000.000.000 2,10
10 DP PEGADAIAN 10.000.000.000 1,91
11 DP OTORITAS JASA KEUANGAN 10.000.000.000 1,91
12 DANA PENSIUN KARYAWAN BPJS KETENAGAKERJAAN 10.000.000.000 1,91
13 HY NON PAR - IDR FI 10.000.000.000 1,91
14 DANA PENSIUN LEMBAGA KEUANGAN CENTRAL ASIA RAYA 10.000.000.000 1,91
15 PT. ASURANSI BINAGRIYA UPAKARA 8.000.000.000 1,53
16 Dana Pensiun Jasa Raharja 6.000.000.000 1,15
17 DP. BTN 5.000.000.000 0,95
18 IRWAN TANJUNG 4.000.000.000 0,76
19 DANA PENSIUN PUPUK KALTIM GROUP 3.000.000.000 0,57
20 DANA PENSIUN BPD NTT 2.500.000.000 0,48
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Kronologi Penerbitan dan/atau Pencatatan
Sukuk
Chronology of Sukuk Issuance and/or Registration
Tabel Kronologi Penerbitan Sukuk Jasa Marga
Table of Jasa Marga Sukuk Issuance Chronology
Jumlah Peringkat
Tanggal Tenor Tanggal Tingkat
Mata Sukuk Status Rating Wali
Penerbitan (Tahun) Jatuh Suku
Uraian Uang (Juta) Pembayaran Amanat
No Issuance Terms Tempo Bunga
Description Currency Total Payment Trustee
Date (Year) Maturity Interest 2023 2022 2021
Sukuk Status
Date Rate
(Milions)
1 Sukuk Ijarah 17 Juli 2019 3 Rp 100.000 17 Juli 8,50% Lunas - idAA- idA+ (sy) PT Bank
Jangka July 17th, 2022 Fully paid (sy) Mega
Menengah PT 2019 July 17, Tbk
Jasamarga 2022
Pandaan Tol
Tahun 2019
Seri A
Medium term
Sukuk Ijarah
PT
Jasamarga
Pandaan Tol
Year 2019
Series A
Sukuk Ijarah 17 Juli 2019 5 Rp 685.000 17 Juli 9,00% Belum Lunas idAA- idAA- idA+ (sy) PT Bank
Jangka July 17th, 2024 Outstanding (sy) (sy) Mega
Menengah PT 2019 July 17, Tbk
Jasamarga 2024
Pandaan Tol
Tahun 2019
Seri B
Medium term
Sukuk Ijarah
PT Jasamarga
Pandaan Tol
Year 2019
Seri B
Jasa Marga melalui salah satu Ventura Bersama dari Jasa Marga, through one of its Joint Ventures, PT
PT Jasamarga Transjawa Tol (JTT) yaitu PT Jasamarga Jasamarga Transjawa Tol (JTT), namely PT Jasamarga
Pandaan Tol (JPT) menerbitkan Sukuk Ijarah Menengah Pandaan Tol (JPT), issued the Medium-Term Sukuk Ijarah
PT Jasamarga Pandaan Tol Tahun 2019 pada 17 Juli 2019. of PT Jasamarga Pandaan Tol Year 2019 on July 17,
Total dana yang diterima dari hasil penerbitan sukuk ini 2019. The total funds received from the issuance of this
adalah sebesar Rp785.000.000.000,00 yang digunakan sukuk amounted to Rp785,000,000,000.00, which were
untuk melakukan pembayaran dan/atau pembayaran utilized for the payment and/or accelerated payment of
dipercepat atas utang-utang perbankan PT JPT serta PT JPT's bank debts and to meet the working capital
untuk memenuhi kebutuhan modal kerja PT JPT. PT JPT needs of PT JPT. PT JPT engaged Pefindo as the rating
menggunakan Pefindo sebagai lembaga pemeringkat. agency.
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Company Profile
Kronologi Penerbitan dan/atau Pencatatan
Sumber Pendanaan Lainnya
Chronology of Issuing and/or Listing of Other Funding Sources
Tabel Kronologi Penerbitan Sumber Pendanaan Lainnya Jasa Marga
Table of Jasa Marga’s Other Funding Sources Issuance Chronology
Tingkat
Tahun Tenor Nilai
Mata Jatuh Imbal
Uraian Terbit (tahun) ( juta) Peringkat Tujuan Penerbitan
No Uang Tempo Hasil (%)
Description Issuance Terms Value Rating Purpose of Issuance
Currency Maturity Yield
Year (year) (million)
(%)
1 Kontrak Investasi Kolektif 2017 5 Rp 2.000.000 2022 8,40 idAAA Mendanai pembangunan
Efek Beragun Aset (KIK- EBA) oleh/ by ruas jalan tol baru
Mandiri JSMR01 - Hak Atas Pefindo Financing new toll
Pendapatan Tol Jagorawi* road construction
Assets-Backed Securities
Collective Investment
Contract (KIK-EBA) Mandiri
JSMR 01 – Concession on
Revenues from Jagorawi
Toll Road*
2 Reksa Dana Penyertaan 2018 - Rp 1.970.000 - - - Mendanai ekuitas di PT
Terbatas Mandiri Infrastruktur Jasamarga Semarang
Ekuitas Transjawa (RDPT Batang, PT Jasamarga Solo
MIET) Ngawi, dan PT Jasamarga
Penyertaan Terbatas Mandiri Ngawi Kertosono Kediri
Limited Mutual Funds Financing equity at PT
of Mandiri Infrastructure Jasamarga Semarang
Equity Transjawa (RDPT Batang, PT Jasamarga
MIET) Solo Ngawi and PT
Jasamarga Ngawi
Kertosono Kediri
3 Kontrak Investasi Kolektif 2019 - Rp 1.303.400 - - - Mendanai ekuitas di PT
Dana Investasi Infrastruktur Trans Marga Jateng dan PT
(KIK-DINFRA) Toll Road Jasamarga Pandaan Tol
Mandiri 001* Financing equity at PT Trans
Collective Investment Marga Jateng and PT
Contract Infrastructure Jasamarga Pandaan Tol
Investment Funds
(KIKDINFRA)
Toll Road Mandiri
001*
4 Surat Berharga Komersial I 2020 1 Rp 566.000 2021 6,80 idA1+ Memperbaiki arus kas
Jasa Marga Tahun 2020 oleh/ by Perseroan dalam jangka
Commercial Securities I Pefindo pendek dan dapat
Jasa Marga Year 2020 digunakan sebagai modal
kerja serta belanja modal
Perseroan
Improve the Company’s
shortterm cash flows and
allocated as the Company’s
working capital and capital
expenditure
Keterangan/Notes:
*) Dicatatkan di Bursa Efek Indonesia
*) Listed at Indonesia Stock Exchange
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Lembaga dan/atau Profesi Penunjang
Supporting Institutions and/or Professions
Biro Nama Perusahaan
PT Datindo Entrycom
Administrasi Company's Name
Efek
Securities Alamat
Jl. Hayam Wuruk No. 28 Lantai 2, Jakarta 10120
Registrar Address
Tel : 6221 350 8077 (Hunting)
Telp/Fax/Email
Fax : 6221 350 8078
Telp/Fax/Email
Website : www.datindo.com
Memelihara Daftar Pemegang Saham (DPS) dan melaksanakan pencatatan perubahan-
Ruang Lingkup
perubahan pada DPS yang tercatat di Bursa Efek Indonesia
Pekerjaan
Maintain Shareholders List (DPS) and record any change in DPS registered at Indonesia Stock
Scope of Work
Exchange
Periode Penugasan 2009 – Sekarang
Assignment Period 2009 - Now
Biaya
Rp44.400.000,00
Fee
Wali Amanat Nama Perusahaan
PT Bank Mega Tbk
Trustee Company's Name
Menara Bank Mega
Alamat
Jl. Kapten Tendean Kav. 12-14A
Address
Jakarta 12790
Tel : 6221 5140 1340
Telp/Fax/Email
Fax : 6221 5140 1350
Telp/Fax/Email
Website : www.bankmega.com
Ruang Lingkup
Mewakili kepentingan investor pemegang efek bersifat utang
Pekerjaan
Representing the interests of investors holding debt securities
Scope of Work
Periode Penugasan 2010 – Sekarang
Assignment Period 2013 – Now
Biaya
Rp108.900.000,00
Fee
Kantor Akuntan Nama Perusahaan
KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan (RSM Indonesia)
Publik Company's Name
Public
Accountant Alamat
Plaza ASIA Lantai 10, Jl. Jenderal Sudirman Kav. 59 Jakarta 12190
Firm Address
Telp/Fax/Email Tel : 6221 5140 1340
Telp/Fax/Email Fax : 6221 5140 1350
1. Audit atas Laporan Keuangan Konsolidasian PT Jasa Marga (Persero) Tbk. untuk Tahun Buku
yang berakhir tanggal 31 Desember 2023;
2. Adapun lingkup Pekerjaan sebagaimana dimaksud ayat 1 Pasalini adalah sebagai beriku:
a. Audit atas Laporan Keuangan Konsolidasian PT Jasa Marga (Persero) Tbk untuk tahun buku yang
berakhir 31 Desember 2023;
b. Audit atas Laporan keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil (PUMK) PT Jasa
Marga (Persero) Tbk tahun buku yang berakhir 31 Desember 2023;
c. Audit atas Kepatuhan PT Jasa Marga (Persero) Tbk terhadap Peraturan Perundang-undangan
dan Pendendalian Intern sebagai wujud penerapan Pernyataan Standar Audit (PSA) No. 62
yang dilaksanakan sebagai bagian dari audit atas Laporan Keuangan Tahun Buku yang berakhir
31 Desember 2023 berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik
Indonesia dan Standar Pemeriksaan Keuangan Negara yang diterbitkan oleh Badan Pemeriksa
Ruang Lingkup Keuangan;
Pekerjaan d. Audit Agreed Upon Procedure (AUP) dan Jasa Atestasi Laporan Keuangan Tahun Buku 2023 PT
Scope of Work Jasa Marga (Persero) Tbk. yang terdii dari:
i. AUP Key Performance Indicators Kolegial dan Individual sebagaimana disebutkan dalam
Lampiran 2 dan 3 Kontrak Perseroan dengan KAP
ii. AUP Anaplan/reporting package Kementerian Badan Usaha Milik Negara (KBUMN)
sebagaimana disebutkan dalam Lampiran 1 Kontrak Perseroan dengan KAP
e. Jasa Profesional lainnya yang terdiri dari:
i. Membantu menyiapkan dokumen-dokumen pendukung yang berhubungan dengan Audit
atas Laporan Keuangan Perseroan seperti management representation, apabila diperlukan
sesuai ketentuan yang berlaku;
ii. Melakukan rapat-rapat koordinasi dengan pihak-pihak yang terkait dengan Pelaksanaan
Audit Umum seperti rapat dengan Tim Rekan Imbang, rapat dengan Komite Audit, rapat
dengan Accounting & Tax Group dan Unit Corporate Communication & Community
Development Group, menghadiri Rapat Umum Pemegang Saham Tahunan
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Kantor Akuntan 1. Audit on PT Jasa Marga (Persero) Tbk Consolidated Financial Statements for year ended on December
Publik 31, 2023;
Public 2. The scope of work as referred to in paragraph 1 of this Article is as follows:
Accountant a. Audit of the Consolidated Financial Statements of PT Jasa Marga (Persero) Tbk for the fiscal year
Firm ending December 31, 2023;
b. Audit of the financial statements of the Micro and Small Business Funding Program (PUMK) of PT Jasa
Marga (Persero) Tbk for the fiscal year ending December 31, 2023;
c. Audit of PT Jasa Marga (Persero) Tbk's Compliance with Laws and Regulations and Internal Control
as a form of implementation of Statement of Auditing Standards (PSA) No.62 which was carried out as
part of the audit of the Financial Statements for the fiscal year ended December 31, 2023 based on
Auditing Standards established by the Indonesian Institute of Certified Public Accountants and State
Financial Audit Standards issued by the Supreme Audit Agency.
Ruang Lingkup d. Audit Agreed Upon Procedure (AUP) and Attestation Services for the Financial Statements for the
Pekerjaan Financial Year 2023 of PT Jasa Marga (Persero) Tbk. consisting of:
Scope of Work i. AUP Collegial and Individual Key Performance Indicators as stated in Attachments 2 and
3 of this Contract.
ii. AUP Anaplan/reporting package of the Ministry of State Milk Enterprise (KBUMN) as
mentioned in Attachment 1 of this Contract.
e. Other Professional Services consisting of:
i. Assist in preparing supporting documents related to the Audit of the Company's
Financial Statements such as management representation, if required in accordance with
applicable regulations;
ii. Conducting coordination meetings with parties related to the General Audit Implementation
such as meetings with the Audit Team, meetings with the Audit Committee, meetings
with the Accounting & Tax Group and the Corporate Communication & Community
Development Group Unit to attend the Annual General Meeting of Shareholders; ii.
Attending the Annual General Meeting of Shareholders.
Periode Penugasan
2023
Assignment Period
Biaya
Fee
Rp2.135.942.500,00
Lembaga Nama Perusahaan
PT Pemeringkat Efek Indonesia (Pefindo)
Pemeringkat Company's Name
Efek
Rating Agency Equity Tower, Lantai 30
Alamat Sudirman Central Business District Lot 9
Address Jl. Jenderal Sudirman Kav. 52-53
Jakarta 12190, Indonesia
Tel : 6221 5096 8469
Telp/Fax/Email
Fax : 6221 5096 8468
Telp/Fax/Email
Website : www.pefindo.com
Ruang Lingkup
Pemeringkatan Perusahaan dan Obligasi
Pekerjaan
Rating of Companies and Bonds
Scope of Work
Periode Penugasan 2013 – Sekarang
Assignment Period 2013 – Now
Biaya
Rp194.250.000,00
Fee
Notaris Nama Perusahaan
Ir. Nanette Cahyanie Handari Adi Warsito, S.H.
Notary Company's Name
Alamat
Jl. Panglima Polim V/11, Kebayoran Baru, Jakarta
Address
Tel : (62-21) 7244650 – 7392801 – 7209645
Telp/Fax/Email Fax : (62-21) 7265090
Telp/Fax/Email Email : cahyanie72@yahoo.co.id;
poerbaningsih@yahoo.com
Ruang Lingkup
Notaris dalam pelaksanaan Rapat Umum Pemegang Saham Tahunan
Pekerjaan
Notary for the Annual General Meeting of Shareholders Implementation
Scope of Work
Periode Penugasan 2017 – Sekarang
Assignment Period 2017 – Now
Konsultan Nama Perusahaan
UMBRA Strategic Legal Solutions
Hukum Company's Name
Legal Advisor
Alamat
Telkom Landmark Tower, Tower 2, Lantai 49, Jl. Gatot Subroto Kav. 52
Address
Telp/Fax/Email Tel : 6221 5082 0999
Telp/Fax/Email Website : www.umbra.law
Ruang Lingkup
Konsultan hukum dalam pelaksanaan Rapat Umum Pemegang Saham (RUPS)
Pekerjaan
Legal Advisor for the General Meeting of Shareholders (GMS) Implementation
Scope of Work
Periode Penugasan 2018 - Sekarang
Assignment Period 2018 - Now
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Profil Perusahaan
Company Profile
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04
Analisa dan
Pembahasan
Manajemen
Management Discussion
and Analysis
290 Tinjauan Umum 383 Program Employee Stock Allocation
General Overview (ESA)
Program Employee Stock Allocation
295 Tinjauan Operasi per Segmen Usaha (ESA)
Operations Review per Business
Segment 385 Realisasi Penggunaan Dana Hasil
Penawaran Umum
331 Tinjauan Keuangan Realization of Use of Public Offering
Financial Overview Proceeds
369 Kemampuan Membayar Utang dan 387 Informasi Material mengenai Investasi,
Tingkat Kolektibilitas Piutang Ekspansi, Divestasi, Penggabungan/
Ability to Pay Debt and Collectibility in Peleburan Usaha, Akuisisi,
Receivables Restrukturisasi Utang dan Modal,
Transaksi Material, dan Transaksi Afiliasi
372 Struktur Modal Material Information Regarding
Capital Structure Investment, Expansion, Divestment,
Business Merger/Consolidation,
373 Ikatan Material Investasi Barang Modal Acquisition, Debt and Capital
Capital Investment Material Commitment Restructuring, Material Transactions, and
Affiliated Transactions
373 Investasi Barang Modal
397 Informasi Transaksi dengan Pihak
Capital Expenditure
Berelasi atau Benturan Kepentingan
Information on Material Transactions
374 Pencapaian Target 2023 dan Target Containing Conflicts of Interest and/or
2024 Transactions with Affiliated Parties
Achievement of the 2023 Targets and
2024 Targets 403 Kepatuhan Pembayaran Pajak
Tax Payment Compliance
376 Informasi dan Fakta Material Setelah
Tanggal Laporan Akuntan 404 Perubahan Peraturan Perundang-
Subsequent Material Information and undangan terhadap Perusahaan pada
Facts after the Accountant’s Report Date Tahun Buku Terakhir
Changes to the Laws and Regulations on
377 Prospek Usaha the Company in the Last Financial Year
Business Prospect
408 Perubahan Kebijakan Akuntansi yang
377 Aspek Pemasaran Diterapkan Perseroan pada Tahun Buku
Marketing Aspect Terakhir
Changes in Accounting Policies Applied
381 Kebijakan dan Pembayaran Dividen by the Company in Current Fiscal Year
Dividend Policy and Payment
411 Informasi Kelangsungan Usaha
Information on Business Continuity
383 Program Kepemilikan Saham oleh
Karyawan dan Manajemen (ESOP/
MSOP) 412 Komitmen dan Kontinjensi
Program of Share Ownership by Commitments and Contingencies
Employees and Management (ESOP/
MSOP)
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Management Discussion and Analysis
Fokus Jasa Marga untuk mengedepankan keberlanjutan bisnis tercermin pada kinerja
keuangan dan operasional yang terus tumbuh di tahun 2023. Perseroan senantiasa
berupaya untuk meningkatkan daya saingnya melalui pengembangan bisnis yang
dapat mendorong pertumbuhan kinerja dan menciptakan nilai keberlanjutan bagi
seluruh pemangku kepentingan.
The focus of Jasa Marga on prioritizing business sustainability is reflected in the continuously
growing financial and operational performance in 2023. The company consistently strives to
enhance its competitiveness through business development that can drive performance growth
and create sustainable value for all stakeholders.
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Tinjauan Umum General Overview Pertumbuhan ekonomi global diperkirakan akan Global economic growth expected to decline. World melambat. Bank Dunia memperkirakan pertumbuhan Bank estimates that global economic growth in 2023 is ekonomi global pada 2023 masih lebih rendah dari lower than estimated growth in 2022, from 3.1% to 2.1%. perkiraan pertumbuhan 2022, yaitu dari 3,1% menjadi This is caused by prolonged conflict between countries 2,1%. Hal tersebut disebabkan oleh konflik antarnegara which poses threat to economic and social life of the yang berkepanjangan menjadi ancaman bagi kehidupan world community. Factors such as financial turmoil in ekonomi dan sosial masyarakat dunia. Faktor gejolak United States and Europe as well as persistently high sektor keuangan di Amerika Serikat dan Eropa serta inflationary pressure have caused the strengthening tekanan inflasi yang persisten tinggi menyebabkan momentum for recovery that occurred at the beginning momentum penguatan pemulihan yang sempat of the year to fade, decreasing growth prospects. terjadi di awal tahun kini meredup, membuat prospek pertumbuhan lebih rendah. Namun demikian, pertumbuhan ekonomi Indonesia However, Indonesian economic growth remains strong tetap kuat di tengah perlambatan ekonomi global. amidst the global economic slowdown. According to the Berdasarkan data Badan Pusat Statistik (BPS), ekonomi Central Statistics Agency (BPS), Indonesia's economy Indonesia tumbuh sebesar 5,04% (YoY) pada triwulan grew by 5.04% (YoY) in the fourth quarter of 2023, mostly IV 2023 yang mayoritas dipengaruhi oleh peningkatan influenced by an increase in the Gross Domestic Product komponen Pendapatan Domestik Bruto (PDB) dengan (GDP) component with household consumption growth pertumbuhan konsumsi rumah tangga mencapai 4,47% reaching 4.47% (YoY) in line with increased mobility on (YoY) sejalan dengan peningkatan mobilitas pada hari holidays, stability in people's purchasing power, and libur, stabilitas daya beli masyarakat, dan peningkatan increased consumer confidence. keyakinan konsumen. Faktor lain yang menopang kinerja pertumbuhan Another factor supporting Indonesia's economic growth ekonomi Indonesia di triwulan IV 2023 adalah performance in the fourth quarter of 2023 was the meningkatnya investasi dan konsumsi pemerintah increase in investment and government consumption by masing-masing sebesar 5,02% (YoY) dan 2,81% (YoY). 5.02% (YoY) and 2.81% (YoY) respectively. The investment Adapun faktor investasi didorong oleh keberlanjutan factor was driven by the continuation of infrastructure pembangunan infrastruktur dan aktivitas penanaman development and investment activities. Meanwhile, modal. Sedangkan, konsumsi pemerintah, meliputi: government consumption, including: goods expenditure belanja barang dan belanja pegawai and personnel expenditure Berbagai leading indicator baik dari sektor riil dan eksternal Various leading indicators from both the real and menunjukkan prospek ekonomi ke depan berada di level external sectors show that the future economic outlook yang baik, tercermin dari nilai Purchasing Managers Index is at a good level, reflected in the value of the Indonesian (PMI) Manufaktur Indonesia yang dirilis oleh S&P Global Manufacturing Purchasing Managers Index (PMI) released menunjukkan bahwa pada bulan November 2023 berada by S&P Global which in November 2023 was at the level of di level 51,7 atau naik 0,2 dari bulan sebelumnya sebesar 51.7 or up 0.2 from the previous month of 51.5. Indonesia's 51,5. PMI Manufaktur Indonesia pada November 2023 Manufacturing PMI in November 2023 completed 24 menggenapkan selama 24 bulan berturut atau sepanjang consecutive months or over the past two years above dua tahun terakhir ini berada di atas 50 poin yang 50 points, signalling that Indonesia's manufacturing menandakan bahwa sektor manufaktur Indonesia masih sector is still maintaining expansionary conditions. bertahan dalam kondisi ekspansif. 290 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Management Discussion and Analysis
Kualitas pertumbuhan ekonomi juga terjaga sebagaimana Economic growth quality also maintained as reflected
yang tercermin pada penurunan tingkat pengangguran in the decline in unemployment rate and low class
dan persentase penduduk miskin. Secara Lapangan Usaha citizen percentage. In terms of Business Fields (LU), all
(LU), seluruh LU pada 2023 mencatat pertumbuhan positif, LU in 2023 recorded positive growth, mainly supported
terutama ditopang oleh Industri Pengolahan, Perdagangan by Processing, Wholesale and Retail Trade Industry, as
Besar dan Eceran, serta Pertambangan dan Penggalian. LU well as Mining and Quarrying. LU Transportation and
Transportasi dan Pergudangan, Penyediaan Akomodasi dan Warehouse, Accommodation, Food and Drink, and Other
Makan Minum, serta Jasa Lainnya mencatat pertumbuhan Services recorded high growth, driven by increased
yang tinggi, didorong oleh peningkatan mobilitas community mobility and visit from foreign tourist, as well
masyarakat dan kunjungan wisatawan mancanegara, serta as organizing national and international events. Spatially,
penyelenggaraan acara nasional dan internasional. Secara economic growth in 2023 remained stable in almost
spasial, pertumbuhan ekonomi 2023 tetap terjaga di hampir all regions of Indonesia. The highest economic growth
seluruh wilayah Indonesia. Pertumbuhan ekonomi tertinggi was recorded in the Sulawesi-Maluku-Papua (Sulampua)
tercatat di wilayah Sulawesi-Maluku-Papua (Sulampua), region, followed by Kalimantan, Java, Bali-Nusa Tenggara
diikuti Kalimantan, Jawa, Bali-Nusa Tenggara (Balinusra), (Balinusra), and Sumatra.
dan Sumatera.
Resiliensi perekonomian nasional yang terjaga sepanjang The resilience of the national economy maintained
tahun berjalan dan keberlanjutan perbaikan di berbagai throughout the year and the continuation of
bidang memberikan dampak positif terhadap realisasi improvements in various fields have a positive impact on
kinerja pertumbuhan ekonomi nasional mencapai 5,05% the realisation of national economic growth performance
di tahun 2023. reaching 5.05% in 2023.
Tinjauan Kinerja Jasa Marga dan Overview on Performance of Jasa Marga
Industri Jalan Tol Indonesia and Toll Road Industry in Indonesia
Berdasarkan proyeksi BPS, penduduk Indonesia Based on BPS projection, Indonesian population in 2025
pada tahun 2025 akan mencapai 270,54 juta jiwa dan will reach 270.54 million people and predicted to grow
diprediksi akan berkembang di wilayah perkotaan yang in urban areas which can encourage higher household
dapat mendorong konsumsi rumah tangga, investasi, consumption, investment and government spending.
hingga pengeluaran pemerintah yang lebih tinggi. This requires adequate governance capabilities and
Hal tersebut diperlukan kemampuan tata kelola dan infrastructure.
infrastruktur yang memadai.
Salah satu upaya Pemerintah untuk mendukung One of Government's efforts is to support increasing
peningkatan konektivitas dan memperkuat daya connectivity and strengthening infrastructure
saing infrastruktur, dan lebih khusus ditujukan untuk competitiveness, and more specifically aimed at
mempercepat pembangunan transportasi yang accelerating transportation development which
mendorong penguatan industri nasional mendukung encourages strengthening national industry, support
sislognas dan konektivitas nasional serta membangun national system and national connectivity as well as
sistem dan jaringan transportasi yang terintegrasi untuk building integrated transportation system and network
mendukung investasi pada koridor ekonomi, kawasan to support investment in economic corridor, priority
industri prioritas, kawasan strategis pariwisata nasional, industrial areas, national tourism strategic area, and
dan pusat-pusat pertumbuhan lainnya di wilayah non- other growth centers in non-economic corridor area.
koridor ekonomi
Pembangunan jalan tol di Indonesia dilakukan secara Toll road construction in Indonesia is fulfilled gradually.
bertahap. Pembangunan jalan tol hingga tahun 2014 Until 2014, toll road construction was 790 km long.
sepanjang 790 km dan dilanjutkan pada periode 2015- Continued in 2015-2019 period and successfully
2019 telah berhasil menyelesaikan sepanjang 1.298 km, completed another 1,298 km, including connecting the
termasuk tersambungnya Tol Trans Jawa dan dimulainya Trans Java Toll Road and the start of Trans Sumatra Toll
Tol Trans Sumatera. Road.
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Selaras dengan tujuan pembangunan nasional yang In line with national development goals stated in the
tertuang dalam RPJMN tahun 2020-2024, adanya 2020-2024 RPJMN, one of the PUPR Ministry's main
salah satu target pembangunan infrastruktur utama infrastructure development targets in connectivity sector
Kementerian PUPR di bidang konektivitas yaitu is realization of 2,500 km of toll road construction. Until
terwujudnya 2.500 km pembangunan jalan tol. Hingga the fourth quarter of 2023, the Company is still the
triwulan IV 2023, Perseroan masih menjadi pemimpin di leader in Indonesia toll road industry. This can be seen
industri jalan tol di Indonesia. Hal ini dapat terlihat dari from the Company's market share of 47% and financial
pangsa pasar Perseroan sebesar 47% dan perbandingan performance comparison of 4 (four) companies operating
kinerja keuangan 4 (empat) Perseroan yang bergerak di in the toll road industry and listed on the Indonesian
industri jalan tol dan terdaftar di Bursa Efek Indonesia, Stock Exchange, namely PT Jasa Marga (Persero) Tbk
yaitu PT Jasa Marga (Persero) Tbk (JSMR), PT Waskita (JSMR), PT Waskita Karya (Persero ) Tbk, PT Citra Marga
Karya (Persero) Tbk, PT Citra Marga Nusaphala Persada Nusaphala Persada Tbk (CMNP), and PT Nusantara
Tbk (CMNP), dan PT Nusantara Infrastructure Tbk (META) Infrastructure Tbk (META) which includes total assets, net
yang meliputi total aset, laba bersih, dan Return on profit and Return on Equity (ROE).
Equity (ROE).
Berdasarkan laporan keuangan periode 30 September Based on financial statements for September 30, 2023
2023, total aset Jasa Marga tercatat sebesar Rp125,5 period, Jasa Marga's total assets was recorded at
triliun, sedangkan total aset WSKT, CMNP dan META Rp125.5 trillion, while total assets of WSKT, CMNP and
masing-masing sebesar Rp96,5 triliun, Rp3,2 triliun dan META were respectively Rp96.5 trillion, Rp3.2 trillion
Rp851,2 miliar. Laba bersih Jasa Marga pada periode and Rp851.2 billion. Jasa Marga's net profit in the same
yang sama tercatat sebesar Rp6,9 triliun, sementara period was recorded at Rp6.9 trillion, while WSKT, CMNP
laba bersih WSKT, CMNP dan META masing-masing and META's net profit were respectively -Rp2.8 trillion,
sebesar -Rp2,8 triliun, Rp493,6 miliar dan -Rp110,5 miliar. Rp493,6 billion and -Rp110.47 billion. The Company
Perseroan mencatatkan ROE sebesar 18,3%, sedangkan recorded an ROE of 18.3%, while WSKT's ROE was
ROE WSKT tercatat -60,3%, CMNP tercatat 9,0% dan recorded at -60.3%, CMNP was recorded at 9.0% and
ROE META tercatat -8,6%.. META's ROE was recorded at -8.6%.
Strategi Jasa Marga Jasa Marga Strategy
Jasa Marga senantiasa meningkatkan daya saingnya Jasa Marga continues to increase its competitiveness to
untuk terus meningkatkan kinerja operasional dan keep improving operational and financial performance,
keuangan sehingga dapat mencapai Visi dan Misi hence able to achieve the Company's Vision and
Perseroan. Perseroan telah menetapkan 4 (empat) tema Mission. The Company has determined 4 (four) strategic
strategis yang telah dicanangkan dan tertuang dalam themes which have been proclaimed and contained in
Rencana Jangka Panjang Perusahaan (RJPP) Tahun the Company's Long Term Plan (RJPP) for 2021-2025:
2021-2025, yakni:
1. Peningkatan efisiensi bisnis dan operasional; 1. Increased business and operational efficiency;
2. Memilih proyek dan investasi secara selektif; 2. Selectively choose project and investment;
3. Memfokuskan ulang portofolio bisnis terkait; 3. Refocusing related business portfolio;
4. Mengoptimalkan aset eksisting (asset recycling). 4. Optimizing existing assets (asset recycling).
PT Jasa Marga (Persero) Tbk dalam menjalankan In running its business, PT Jasa Marga (Persero) Tbk
bisnisnya mengikuti 4 (empat) kebijakan sebagai berikut: follows the following 4 (four) policies:
1. Pengembangan Usaha 1. Business Development
a. Kebijakan utama a. Main policy
i. Kebijakan ini diterapkan pada lini bisnis konsesi i. This policy is applied to toll road concession
jalan tol dan lini bisnis lainnya yang relevan. business line and other relevant business
Menambah jalan tol baru dengan kriteria line. Adding new toll road with project
kelayakan proyek (IRR project) lebih besar dari feasibility criteria (project IRR) greater than the
Weighted Average Cost of Capital (WACC) dan Weighted Average Cost of Capital (WACC) and
IRR Equity lebih besar dari Cost of Equity. IRR Equity greater than Cost of Equity.
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WACC = WACC =
Re : Cost of equity Re: Cost of equity
Rd : Cost of debt Rd: Cost of debt
E/V : Percentage of financing equity E/V : Percentage of financing equity
D/V : Percentage of financing debt D/V : Percentage of financing debt
t : Corporate tax rate t : Corporate tax rate
ii. Menambah jalan tol baru dengan ii. Adding new toll road by prioritizing
mengutamakan ruas jalan tol potensial yang potential toll road sections that have
memiliki koneksi dengan jalan tol yang telah connection with existing toll road;
ada;
iii. Menambah jalan tol baru diarahkan untuk iii. Adding new toll road is aimed at controlling
menguasai ruas-ruas utama pada kota besar main sections in large cities with high economic
dengan pertumbuhan ekonomi tinggi; growth;
iv. Perseroan menjadi pemegang saham mayoritas iv. The Company become the majority shareholder
kecuali terdapat pertimbangan strategis jangka unless there are long-term strategic
panjang Perseroan. considerations for the Company.
v. Melakukan studi kelayakan ruas jalan tol v. Conduct feasibility studies on potential toll
potensial dan bisnis lainnya yang berpotensi road sections and other potential businesses in
dalam rangka mengembangkan pasar. order to develop the market.
b. Kebijakan Khusus b. Special policy
Kebijakan ini diterapkan pada lini bisnis prospektif . This policy is applied to the prospective business
yaitu PT Jasamarga Related Business (JMRB). JMRB line, PT Jasamarga Related Business (JMRB). JMRB
melakukan pengembangan properti/Toll Corridor conducts property development/Toll Corridor
Development (TCD) untuk mengembangkan Development (TCD) to develop areas in order to
kawasan dalam rangka mendukung bisnis jalan tol support the Company's toll road business with due
Perseroan dengan memperhatikan hal-hal sebagai regard to the following matters:
berikut: .
.
i. Pengembangan properti dapat dilakukan i. Property development can be conducted
sendiri maupun bermitra dengan pihak lain solo or in partnership with other parties who
yang berpengalaman dalam pengembangan have experienced in property development,
properti, khususnya melalui sinergi Badan especially through State-Owned Enterprises
Usaha Milik Negara (BUMN) dan/atau anak (SOE) synergy and/or its subsidiaries;
perusahaannya;
ii. Proporsi pendanaan masing-masing proyek ii. Funding proportion for each project is
diupayakan dengan modal 40% dan pinjaman sought at 40% capital and 60% loan;
60%;
iii. Dalam jangka menengah dan panjang, PT JMRB iii. In medium and long term, PT JMRB is expected
diharapkan dapat melakukan pengembangan to be able to develop Toll Corridor Development
Toll Corridor Development (TCD) yang (TCD) in synergy with toll road development.
bersinergi dengan pengembangan jalan tol.
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2. Operasional 2. Operational
a. Memenuhi Standar Pelayanan Minimal (SPM); a. Meet Minimum Service Standards (SPM);
b. Meningkatkan kapasitas jalan tol sesuai dengan b. Increase toll road capacity in accordance with Toll
Perjanjian Pengusahaan Jalan Tol dan/atau Road Concession Agreement and/or have a V/C
memiliki V/C ratio mendekati 0,8 kecuali terdapat ratio close to 0.8 unless there are land limitation;
keterbatasan lahan;
c. Modernisasi sistem dan teknologi operasi untuk c. Modernization of operating system and technology
meningkatkan kualitas layanan dan pengendalian to improve service quality and cashless transaction-
transaksi berbasis cashless transaction, kualitas based transaction control, traffic and information
layanan lalu lintas dan informasi; service quality;
d. Menggunakan green technology atau energi d. Using green technology or renewable energy and
terbarukan dan green construction; green construction;
e. Melaksanakan rekonstruksi secara bertahap e. Fulfill reconstruction in stages (staging);
(staging);
f. Melakukan pengendalian kendaraan kelebihan f. Control overloaded vehicles with
muatan (overload) dengan teknologi Weigh in Weigh in Motion (WIM) technology;
Motion (WIM);
g. Mengimplementasikan rekayasa teknik bidang g. Implement technical engineering in the field of
jalan, jembatan, bangunan pelengkap jalan road, bridge, road auxiliary building and supporting
serta sarana teknologi pendukung yang dapat technological facilities that can optimize toll road
mengoptimalisasi pengembangan bisnis jalan tol business development and impact cost efficiency;
dan berdampak pada efisiensi biaya;
h. PT Jasamarga Tollroad Operator (JMTO) h. PT Jasamarga Tollroad Operator (JMTO) operates
mengoperasikan ruas jalan tol yang dimiliki anak toll road sections owned by its toll road concession
perusahaan lini bisnis konsesi jalan tol dengan business line subsidiaries with minimum margins
margin minimum dan aktif mencari peluang usaha and actively seeks external business opportunities
secara eksternal dengan margin optimum; with optimum margins;
i. PT Jasamarga Tollroad Maintenance (JMTM) i. PT Jasamarga Tollroad Maintenance (JMTM)
melakukan preservasi ruas jalan tol yang dimiliki carries out preservation of toll road sections
oleh anak perusahaan lini bisnis konsesi jalan tol; owned by its toll road concession business line
subsidiaries;
j. Mendukung program ETLE Kepolisian melalui j. Support Police ETLE program through Cooperation
Perjanjian Kerja Sama untuk integrasi dengan Agreement for integration with speed camera and
speed camera dan WIM. WIM.
3. Keuangan 3. Finance
a. Pengembangan bisnis dilakukan dengan a. Business development is carried out by paying
memperhatikan stabilitas finansial jangka attention to long-term financial stability by
panjang dengan menjaga batas covenant yang maintaining required covenant limit, namely
dipersyaratkan yakni Interest Coverage Ratio (ICR) minimum Interest Coverage Ratio (ICR) of 1.1;
minimum 1,1; Interest Bearing Debt to Equity Ratio Interest Bearing Debt to Equity Ratio maximum
maksimal 5, menjaga peringkat hutang Perseroan of 5, maintaining the Company's debt rating and
serta menjaga rasio-rasio keuangan lainnya; maintaining other financial ratios;
b. Investasi peningkatan kapasitas operasional dan b. Investment in increasing operational capacity and
kualitas layanan operasional dilakukan dengan quality of operational services carried out using
menggunakan dana internal Perseroan; the Company's internal fund;
c. Investasi pengembangan bisnis, peningkatan c. Investment in business development, increasing
kapasitas operasional dan peningkatan kualitas operational capacity and improving operational
layanan operasional memperhatikan rasio services quality by paying attention to financial
finansial. ratios.
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4. Organisasi, SDM, dan Kapabilitas 4. Organization, Human Resources and Capabilities
a. Memperbaiki proses bisnis, menata organisasi, a. Improving business processes, organizing
dan sistem manajemen human capital berbasis organization and human capital management
Information and Communications Technology system based on Information and Communications
(ICT) mengacu kepada best practice perusahaan Technology (ICT) that referring to best practices of
kelas dunia; world-class companies;
b. Melakukan rekrutmen atas kebutuhan kader b. Carry out recruitment based on the needs of
pemimpin, mengacu pada manpower planning leadership cadres, referring to manpower planning
yang selalu update dilakukan dengan sumber which is always updated using external and internal
eksternal dan internal serta professional hire sources and hiring professionals in accordance
sesuai dengan kebutuhan pengembangan bisnis with the Company's business development needs;
Perseroan;
c. Mengembangkan human capital development c. Develop integrated human capital development
plan yang terintegrasi untuk penyiapan kader plan to prepare a cadre of future Company
pemimpin Perseroan masa depan dengan leaders with global personal qualities;
personal quality global;
d. Memperbaiki proses bisnis, menata organisasi d. Improve business processes, organize the
dan melakukan rekrutmen karyawan dengan organization and recruit employees by paying
memperhatikan rasio jumlah karyawan yang wajar attention to reasonable employee number ratio
dan dampak finansial jangka panjang; and long-term financial impacts;
e. Mengembangkan human capital diarahkan untuk e. Direction of human capital development by forming
membentuk kader pemimpin yang berkarakter a cadre of leaders with character and talent;
dan bertalenta;
f. Mengembangkan inisiatif tentang peningkatan f. Develop initiatives to increase human
kompetensi sumber daya manusia (SDM) yang resources (HR) competencies needed
diperlukan untuk meningkatkan kompetensi kunci to improve key competencies needed
yang diperlukan dalam rangka pengembangan for the Company's future development.
Perseroan ke depannya.
Tinjauan Operasi per Segmen Usaha
Operations Review per Business Segment
Sesuai dengan Pasal 3 Anggaran Dasar Perseroan, In accordance with Article 3 of the Company's Articles
maksud dan tujuan usaha Perseroan adalah turut of Association, the Company's business aims and
serta melaksanakan dan menunjang kebijaksanaan objectives are to participate in implementing and
dan program Pemerintah di bidang ekonomi dan supporting Government policies and programs in the
pembangunan nasional pada umumnya, khususnya field of economic and national development in general,
pembangunan di bidang pengusahaan jalan tol dengan especially development in the field of toll road operations
sarana penunjangnya dengan menerapkan prinsip- with supporting facilities by applying the principles of
prinsip Perseroan Terbatas. Limited Liability Company.
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Untuk mencapai maksud dan tujuan tersebut, Perseroan To achieve these aims and objectives, the Company
melaksanakan kegiatan usaha sebagai berikut: carries out the following business activities:
1. Melakukan perencanaan teknis, pelaksanaan 1. Carry out technical planning, construction
konstruksi, pengoperasian dan/atau preservasi jalan implementation, operation and/or preservation of toll
tol. roads.
2. Mengusahakan lahan di ruang milik jalan tol (Rumijatol) 2. Cultivate land on the toll road (Rumijatol) and
dan lahan yang berbatasan dengan Rumijatol untuk land bordering Rumijatol for rest and service
tempat istirahat dan pelayanan, berikut dengan areas, along with other facilities and businesses.
fasilitas-fasilitas dan usaha lainnya.
3. Melakukan kegiatan pengembangan kawasan yang 3. Carrying out regional development activities that
terintegrasi dengan pengembangan jaringan jalan tol. integrated with toll road network development.
4. Melakukan kegiatan di bidang jasa layanan preservasi 4. Carrying out activities in the field of toll road
dan pengoperasian jalan tol. preservation and operation services.
5. Aktivitas jalan tol, mencakup pelayanan lalu lintas 5. Toll road activity include vehicle traffic service via toll
kendaraan melalui jalan atau jembatan tol. road or bridge.
6. Melakukan investasi termasuk penyertaan modal 6. Make investment including capital participation in
pada perusahaan lainnya sejalan dengan dan untuk other companies in line with and to achieve the
mencapai maksud dan tujuan Perseroan. Company's aims and objectives.
Jasa Marga berinvestasi secara masif dengan Jasa Marga investing massively by initiating new toll
menginisiasi ruas-ruas tol baru dalam rangka roads in order to maintain its position as a leader in
mempertahankan posisinya sebagai pemimpin industri the toll road industry. This rapid development shows
jalan tol. Pesatnya pembangunan ini menyatakan the Company's support for Government's program
dukungan Perseroan atas program Pemerintah untuk to accelerate Indonesian economic growth through
mempercepat pertumbuhan ekonomi Indonesia melalui accelerating infrastructure development.
percepatan pembangunan infrastruktur.
Segmen Usaha Jalan Tol Toll Road Business Segment
Berdasarkan Anggaran Dasar Perseroan, Jasa Marga Based on the Company's Articles of Association, Jasa
menjalankan bisnis di bidang jalan tol. Pada segmen Marga conduct business in the toll road sector. In this
usaha ini, Perseroan mengelola konsesi yang diperoleh business segment, the Company managing concession
dari Pemerintah dari hulu ke hilir, yaitu dari mulai obtained from the Government from upstream to
mendapatkan konsesi, melakukan konstruksi, hingga downstream, from obtain concession, carrying out
mengoperasikan jalan tol. Perseroan sampai dengan construction, to operating the toll road. As of the end of
akhir tahun telah memiliki 36 konsesi jalan tol, baik 2023, the Company has 36 toll road concessions, both
dalam tahap operasi, operasi sebagian maupun dalam in operation, partial operation and construction stage. All
tahap konstruksi. Seluruh konsesi jalan tol ini dikelola toll road concessions are managed by the parent entity,
oleh entitas induk, entitas anak, dan ventura bersama. subsidiaries and joint ventures. Further details of each of
Lebih lanjut rincian dari masing-masing konsesi jalan tol the Company's toll road concessions are as follows:
Perseroan adalah sebagai berikut:
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Entitas Induk Parent Entity
Ruas Jagorawi
Jagorawi Toll Road
Ruas
Jakarta-Bogor-Ciawi (Jagorawi)
Toll Road
Panjang Jalan
59 km
Road Length
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
1978
Year of Operations
Jumlah Gardu
149
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,54 (A) - 0,54 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terbuka
Operating System Open
Lokasi Jalan Tol
Jabodetabek
Toll Road Location
Ruas Jakarta-Tangerang-Cengkareng
Jakarta-Tangerang-Cengkareng Toll Road
Ruas
Prof. Dr. Ir. Sedyatmo, Cawang-Tomang-Pluit, Jakarta-Tangerang
Toll Road
Panjang Jalan Prof. Dr. Ir. Sedyatmo (14,30 km); Cawang-Tomang-Pluit (23,55 km);
Road Length Jakarta-Tangerang (33 km)
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
1984 dan/and 1987
Year of Operations
Jumlah Gardu
240
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata 0,76 (A) - 0,82 (B) (Prof. Dr. Ir. Sedyatmo & Cawang-Tomang-Pluit) dan/and
Volume Capacity (V/C) Average Ratio 0,88 (A) - 0,90 (B) (Jakarta-Tangerang)
Sistem Pengoperasian Terbuka
Operating System Open
Lokasi Jalan Tol
Jabodetabek
Toll Road Location
Ruas Jakarta Outer Ring Road (JORR) Non S dan Ruas Ulujami-Bintaro Viaduct-Pondok Aren
Non-S Jakarta Outer Ring Road (JORR) and Ulujami-Bintaro Viaduct-Pondok Aren Toll Roads
Ruas JORR Seksi E1, E2, E3, W2S dan Ulujami-Bintaro Viaduct-Pondok Aren
Toll Road JORR Section E1, E2, E3, W2S and Ulujami-Bintaro Viaduct-Pondok Aren
Panjang Jalan JORR Seksi E1, E2, E3, W2S (31,4 km) dan/and Ulujami-Bintaro Viaduct-Pondok Aren
Road Length (5,6 km)
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
1991 dan/and 2001
Year of Operations
Jumlah Gardu
114
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata 0,59 (A) - 0,52 (B) (JORR E1-E3) dan/and
Volume Capacity (V/C) Average Ratio 0,42 (A) - 0,44 (B) (JORR W2S & Ulujami-Bintaro Viaduct-Pondok Aren)
Sistem Pengoperasian Terbuka
Operating System Open
Lokasi Jalan Tol
Jabodetabek
Toll Road Location
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Ruas Purbaleunyi
Purbaleunyi Toll Road
Ruas Cikampek-Padalarang (Cipularang) dan/and Padalarang-Cileunyi
Toll Road (Padaleunyi)
Panjang Jalan
Cikampek-Padalarang (58,50 km) dan/and Padalarang-Cileunyi (64,40 km)
Road Length
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
2003 dan/and 1990
Year of Operations
Jumlah Gardu
158
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,66 (A) - 0,67 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Barat
Toll Road Location West Java
Ruas Belmera
Belmera Toll Road
Ruas
Belawan-Medan-Tanjung Morawa (Belmera)
Toll Road
Panjang Jalan
42,70 km
Road Length
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
1986
Year of Operations
Jumlah Gardu
67
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,44 (A) - 0,44 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Sumatera Utara
Toll Road Location North Sumatera
Entitas Anak Subsidiaries
PT Marga Trans Nusantara (MTN)
Ruas
Kunciran-Serpong
Toll Road
Panjang Jalan
11,1 km
Road Length
Konsesi sampai dengan Tahun
2052
Concession Maturity Year
Tahun Beroperasi
2019
Year of Operations
Jumlah Gardu
33
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,29 (A) - 0,27 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol
Banten
Toll Road Location
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
PT Marga Sarana Jabar (MSJ)
Ruas
Bogor Outer Ring Road
Toll Road
Panjang Jalan
11,3 Km
Road Length
Konsesi sampai dengan Tahun
2059
Concession Maturity Year
Tahun Beroperasi Beroperasi sebagian sejak 2009
Year of Operations Partially operated since 2009
Jumlah Gardu
15
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,43 (A) - 0,43 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terbuka
Operating System Open
Lokasi Jalan Tol Jawa Barat
Toll Road Location West Java
PT Cinere Serpong Jaya (CSJ)
Ruas
Serpong-Cinere
Toll Road
Panjang Jalan
10,14 Km
Road Length
Konsesi sampai dengan Tahun
2052
Concession Maturity Year
Tahun Beroperasi Beroperasi sebagian sejak 2021
Year of Operations Partially operated since 2021
Jumlah Gardu
17
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,10 (A) - 0,10 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol
Banten
Toll Road Location
PT Jasamarga Kunciran Cengkareng (JKC)
Ruas
Cengkareng-Batuceper-Kunciran
Toll Road
Panjang Jalan
14,2 km
Road Length
Konsesi sampai dengan Tahun
2052
Concession Maturity Year
Tahun Beroperasi
2021
Year of Operations
Jumlah Gardu
45
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,22 (A) - 0,22 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol
Banten
Toll Road Location
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PT Jasamarga Kualanamu Tol (JMKT)
Ruas
Medan-Kualanamu-Tebing Tinggi
Toll Road
Panjang Jalan
61,7 km
Road Length
Konsesi sampai dengan Tahun
2056
Concession Maturity Year
Tahun Beroperasi
2017
Year of Operations
Jumlah Gardu
45
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,21 (A), 0,21 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Sumatera Utara
Toll Road Location North Sumatera
PT Jasamarga Bali Tol (JBT)
Ruas
Nusa Dua-Tanjung Benoa
Toll Road
Panjang Jalan
12,7 km
Road Length
Konsesi sampai dengan Tahun
2057
Concession Maturity Year
Tahun Beroperasi
2013
Year of Operations
Jumlah Gardu
22
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,10 (A) - 0,10 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terbuka
Operating System Open
Lokasi Jalan Tol
Bali
Toll Road Location
PT Jasamarga Balikpapan Samarinda (JBS)
Ruas
Balikpapan-Samarinda
Toll Road
Panjang Jalan
97,3 km
Road Length
Konsesi sampai dengan Tahun
2066
Concession Maturity Year
Tahun Beroperasi
2019
Year of Operations
Jumlah Gardu
26
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,05 (A) - 0,05 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Kalimantan Timur
Toll Road Location East Kalimantan
300 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
PT Jasamarga Manado Bitung (JMB)
Ruas
Manado-Bitung
Toll Road
Panjang Jalan
39,8 km
Road Length
Konsesi sampai dengan Tahun
2066
Concession Maturity Year
Tahun Beroperasi
2020
Year of Operations
Jumlah Gardu
24
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,04 (A) - 0,04 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Sulawesi Utara
Toll Road Location North Sulawesi
PT Jasamarga Japek Selatan (JJS)
Ruas
Jatiasih-Sadang
Toll Road
Panjang Jalan
64 km
Road Length
Konsesi sampai dengan Tahun
2054
Concession Maturity Year
Tahun Beroperasi Belum Beroperasi
Year of Operations Not operational yet
Lokasi Jalan Tol Jawa Barat
Toll Road Location West Java
Tabel Kemajuan Jalan Tol Jakarta-Cikampek II Sisi Selatan
Table of Jakarta-Cikampek II South Side Toll Road Progress
Pengadaan Tanah (%) Konstruksi (%)
Ruas Panjang (km) Land Procurement (%) Construction (%)
Toll Road Length (km)
2023 2022 2023 2022
Seksi 1
Jatiasih-Setu 9,7 4,16 3,61 0,00 0,00
Section 1
Seksi 2A
Setu-Sukaragam 9,65 75,02 57,83 8,36 0,00
Section 2A
Seksi 2B
Sukaragam-Sukabungah 15,6 95,40 82,58 12,15 0,00
Section 2B
Seksi 3
Sukabungah-Sadang 29,05 97,65 91,91 86,08 76,33
Section 3
PT Jasamarga Probolinggo-Banyuwangi (JPB)
Ruas
Probolinggo-Banyuwangi
Toll Road
Panjang Jalan
172,9 km
Road Length
Konsesi sampai dengan Tahun
2073
Concession Maturity Year
Tahun Beroperasi Belum Beroperasi
Year of Operations Not operational yet
Lokasi Jalan Tol Jawa Timur
Toll Road Location East Java
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Tabel Kemajuan Jalan Tol Probolinggo-Banyuwangi
Table of Probolinggo-Banyuwangi Toll Road Progress
Panjang Pengadaan Tanah % Konstruksi
Ruas Land Procurement Construction (%)
Toll Road
(km)
Length (km) 2023 2022 2023 2022
Paket 1
Suko - Kraksaan 6,53 94,33 87,59 40,15 0
Section 1
Paket 2
Kraksaan - Paiton 15,75 96,30 50,04 25,77 0
Section 2
Paket 3.1
Paiton - Banyuglugur (Seksi 1) 97,34 14,11 0
Section 3.1
21,89 11,02
Paket 3.2
Banyuglugur - Besuki (Seksi 2) 96,12 21,19 0
Section 3.2
Paket 4
Besuki - Situbondo 43,48 0 0 0 0
Section 4
Paket 5
Situbondo - Asembagus 17,65 0 0 0 0
Section 5
Paket 6
Asembagus - Bajulmati 43,61 0 0 0 0
Section 6
Paket 7
Bajulmati - Ketapang 24,00 0 0 0 0
Section 7
PT Jasamarga Jogja Bawen (JJB)
Ruas
Yogyakarta-Bawen
Toll Road
Panjang Jalan
75,82 km
Road Length
Konsesi sampai dengan Tahun
2062
Concession Maturity Year
Tahun Beroperasi Belum beroperasi
Year of Operations Not operational yet
Lokasi Jalan Tol Jawa Tengah
Toll Road Location Central Java
Tabel Kemajuan Jalan Tol Yogyakarta-Bawen
Table of Yogyakarta-Bawen Toll Road Progress
Pengadaan Tanah % Konstruksi
Ruas Panjang (km) Land Procurement Construction (%)
Toll Road Length (km)
2023 2022 2023 2022
Paket 1
Sleman - Banyurejo 8,25 80,41 65,0 50,75 22,2
Section 1
Paket 2
Banyurejo-Borobudur 15,26 83,48 19,4 0,00 0
Section 2
Paket 3
Borobudur-Magelang 8,08 15,93 0 0,00 0
Section 3
Paket 4
Magelang-Temanggung 16,46 0,66 0 0,00 0
Section 4
Seksi 5
Temanggung-Ambarawa 22,56 1,03 0 0,00 0
Section 5
Paket 6
Ambarawa-Bawen 5,21 64,48 16,1 2,65 0
Section 6
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
PT Jasamarga Akses Patimban (JAP)
Ruas
Akses Patimban
Toll Road
Panjang Jalan
37,05 km
Road Length
Konsesi sampai dengan Tahun 50 tahun sejak tanggal efektif
Concession Maturity Year 50 years from effective date
Tahun Beroperasi Belum Beroperasi
Year of Operations Not operational yet
Lokasi Jalan Tol Jawa Barat
Toll Road Location West Java
Tabel Kemajuan Jalan Tol Akses Patimban
Table of Patimban Access Toll Road Progress
Pengadaan Tanah % Konstruksi
Ruas Panjang (km) Land Procurement Construction (%)
Toll Road Length (km)
2023 2022 2023 2022
Paket 1
STA 00+000 - 07+100 (BUJT) 7,10 17,24 0 0 0
Section 1
Paket 2
STA 07+100 - 14+110 (BUJT) 7,01 68,90 0 0 0
Section 2
Paket 1 STA 14+110 - 21+800
7,69 60,81 0 0 0
Section 1 (VGF Pemerintah/ Government)
Paket 2 STA 21+800 - 28+000
6,20 69,19 0 0 0
Section 2 (VGF Pemerintah/ Government)
Seksi 3 STA 28+000 - 33+500 a
5,50 23,06 0 0 0
Section 3 (VGF Pemerintah/ Government)
Paket 4 STA 33+500 - 37+050
3,55 75,13 0 0 0
Section 4 (VGF Pemerintah/ Government)
PT Jasamarga Transjawa Tol PT Jasamarga Transjawa Tol
Setelah dilakukannya pemisahan (spin off) Regional After the spin off of Regional Transjawa Tollroad to PT
Transjawa Tollroad kepada PT Jasamarga Transjawa Jasamarga Transjawa Tol (JTT) on July 1, 2022 and the
Tol (JTT) pada 1 Juli 2022 dan buyback atas penyertaan buyback of participation in Limited Participation Mutual
Reksadana Penyertaan Terbatas (RDPT) pada 5 Juli Fund (RDPT) on July 5, 2023, PT Jasamarga Transjawa
2023, maka PT Jasamarga Transjawa Tol (JTT) sebagai Tol (JTT) as subsidiary of the Company has 13 toll road
entitas anak Perseroan memiliki 13 ruas konsesi jalan tol. concessions.
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Ruas Jakarta-Cikampek
Jakarta-Cikampek Toll Road
Ruas
Jakarta-Cikampek (Japek)
Toll Road
Panjang Jalan
72,5 km
Road Length
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
1988
Year of Operations
Jumlah Gardu
200
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,54 (A) – 0,53 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terbuka
Operating System Open
Lokasi Jalan Tol
Jabodetabek
Toll Road Location
Ruas Palimanan - Kanci
Palimanan - Kanci Toll Road
Ruas
Palimanan-Kanci (Palikanci)
Toll Road
Panjang Jalan
28,84 km
Road Length
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
1998
Year of Operations
Jumlah Gardu
33
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,60 (A) – 0,56 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Barat
Toll Road Location West Java
Ruas Semarang Seksi A,B,C
Semarang A,B,C Toll Road
Ruas
Semarang A,B,C
Toll Road
Panjang Jalan
24,74 km
Road Length
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
1983
Year of Operations
Jumlah Gardu
37
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,62 (A) – 0,60 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terbuka
Operating System Open
Lokasi Jalan Tol Jawa Tengah
Toll Road Location Central Java
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Ruas Surabaya-Gempol
Surabaya-Gempol Toll Road
Ruas
Surabaya-Gempol
Toll Road
Panjang Jalan
49 km
Road Length
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
1986
Year of Operations
Jumlah Gardu
121
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,58 (A) – 0,60 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terbuka dan Tertutup
Operating System Open and Closed
Lokasi Jalan Tol Jawa Timur
Toll Road Location East Java
PT Jasamarga Surabaya Mojokerto (JSM)
Ruas
Surabaya-Mojokerto
Toll Road
Panjang Jalan
36,27 km
Road Length
Konsesi sampai dengan Tahun
2049
Concession Maturity Year
Tahun Beroperasi
2011
Year of Operations
Jumlah Gardu
66
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,43 (A) – 0,46 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terbuka dan Tertutup
Operating System Open and Closed
Lokasi Jalan Tol Jawa Timur
Toll Road Location East Java
PT Jasamarga Gempol Pasuruan (JGP)
Ruas
Gempol-Pasuruan
Toll Road
Panjang Jalan
34,15 km
Road Length
Konsesi sampai dengan Tahun
2063
Concession Maturity Year
Tahun Beroperasi
2017
Year of Operations
Jumlah Gardu
28
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,24 (A) – 0,31 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Timur
Toll Road Location East Java
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PT Jasamarga Semarang Batang (JSB)
Ruas
Batang-Semarang
Toll Road
Panjang Jalan
75,0 km
Road Length
Konsesi sampai dengan Tahun
2066
Concession Maturity Year
Tahun Beroperasi
2018
Year of Operations
Jumlah Gardu
45
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,33 (A) – 0,31 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Tengah
Toll Road Location Central Java
PT Jasamarga Solo Ngawi (JSN)
Ruas
Solo-Ngawi
Toll Road
Panjang Jalan
90,1 km
Road Length
Konsesi sampai dengan Tahun
2066
Concession Maturity Year
Tahun Beroperasi
2018
Year of Operations
Jumlah Gardu
59
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,25 (A) – 0,25 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Tengah
Toll Road Location Central Java
PT Jasamarga Ngawi Kertosono Kediri (JNK)
Ruas
Ngawi-Kertosono-Kediri
Toll Road
Panjang Jalan
114,92 km
Road Length
Konsesi sampai dengan Tahun
2066
Concession Maturity Year
Tahun Beroperasi Beroperasi sebagian sejak 2018
Year of Operations Partially operated since 2018
Jumlah Gardu
17
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,19 (A) – 0,19 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Timur
Toll Road Location East Java
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PT Jasamarga Jalanlayang Cikampek (JJC)
Ruas Jalan Layang MBZ Sheikh Mohamed Bin Zayed
Toll Road MBZ Sheikh Mohamed Bin Zayed Elevated Toll Road
Panjang Jalan
36,4 km
Road Length
Konsesi sampai dengan Tahun
2062
Concession Maturity Year
Tahun Beroperasi
2019
Year of Operations
Jumlah Gardu
0
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,64 (A) – 0,68 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terintegrasi
Operating System Integrated
Lokasi Jalan Tol
Jabodetabek
Toll Road Location
PT Trans Marga Jateng
Ruas
Semarang-Solo
Toll Road
Panjang Jalan
72,6 km
Road Length
Konsesi sampai dengan Tahun
2060
Concession Maturity Year
Tahun Beroperasi
2011
Year of Operations
Jumlah Gardu
61
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,39 (A) – 0,39 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Tengah
Toll Road Location Central Java
PT Jasamarga Pandaan Tol (JPT)
Ruas
Gempol-Pandaan
Toll Road
Panjang Jalan
13,61 km
Road Length
Konsesi sampai dengan Tahun
2049
Concession Maturity Year
Tahun Beroperasi
2015
Year of Operations
Jumlah Gardu
12
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,51 (A) – 0,50 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Timur
Toll Road Location East Java
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PT Jasamarga Pandaan Malang (JPM)
Ruas
Pandaan-Malang
Toll Road
Panjang Jalan
38,49 km
Road Length
Konsesi sampai dengan Tahun
2052
Concession Maturity Year
Tahun Beroperasi
2019
Year of Operations
Jumlah Gardu
35
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,26 (A) – 0,24 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Tertutup
Operating System Closed
Lokasi Jalan Tol Jawa Timur
Toll Road Location East Java
Ventura Bersama Joint Ventures
PT Marga Lingkar Jakarta (MLJ)
Ruas Ulujami-Kebon Jeruk (JORR W2 Utara)
Toll Road Ulujami-Kebon Jeruk (JORR W2 North)
Panjang Jalan
7,87 km
Road Length
Konsesi sampai dengan Tahun
2044
Concession Maturity Year
Tahun Beroperasi
2014
Year of Operations
Jumlah Gardu
38
Total Booths
Volume Capacity (V/C) Rasio Rata-Rata
0,51 (A) - 0,51 (B)
Volume Capacity (V/C) Average Ratio
Sistem Pengoperasian Terbuka
Operating System Open
Lokasi Jalan Tol
Jakarta
Toll Road Location
PT Jasamarga Jogja Solo (JMJ)
Ruas
Solo-Yogyakarta-NYIA Kulon Progo
Toll Road
Panjang Jalan
96,57 km
Road Length
Konsesi sampai dengan Tahun
2061
Concession Maturity Year
Tahun Beroperasi Belum Beroperasi
Year of Operations Not operational yet
Lokasi Jalan Tol DI Yogyakarta dan Jawa Tengah
Toll Road Location DI Yogyakarta and Central Java
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Tabel Kemajuan Jalan Tol Solo - Yogyakarta - NYIA Kulon Progo
Table of Solo - Yogyakarta - NYIA Kulon Progo Toll Road Progress
Pengadaan Tanah % Konstruksi
Ruas Panjang (km) Land Procurement Construction (%)
Toll Road Length (km)
2023 2022 2023 2022
Paket 1.1
Solo - Klaten 22,30 95,68 80,04 80,64 42,72
Section 1.1
Paket 1.2
Klaten - Purwomantani 20,08 94,81 32,92 35,20 0,31
Section 1.2
Paket 2.1A
Purwomantani - Maguwoharjo 3,63 41,25 0 0,00 0
Section 2.1A
Paket 2.2B
Trihanggo - Junction Sleman 3,25 91,68 0 26,21 0
Section 2.2B
Paket 2
Maguwoharjo - Trihanggo 8,75 0 0 0 0
Section 2
Paket 3
Sleman - Purworejo 38,57 0 0 0 0
Section 3
Kinerja Segmen Usaha Jalan Tol Toll Road Business Segment Performance
Volume lalu lintas transaksi di tahun 2023 mengalami Transaction traffic volume in 2023 has increased
peningkatan dibandingkan dengan tahun sebelumnya compared to the previous year, influenced by Decree
dipengaruhi oleh Keputusan Presiden Republik Indonesia of President of Republic of Indonesia No 17 of 2023
Nomor 17 tahun 2023 tentang penetapan berakhirnya on determination of the end of Corona Virus Disease
status pandemi Corona Virus Disease 2019 (COVID-19) 2019 (COVID-19) pandemic status in Indonesia on June
di Indonesia tanggal 22 Juni 2023 sehingga pergerakan 22, 2023, hence society movement returns to normal
masyarakat kembali menuju kondisi normal dan conditions and the economy is gradually recovering in
perkonomian berangsur pulih sejalan dengan mobilitas line with also increasing community mobility. The actual
masyarakat yang juga meningkat. Realisasi volume lalu traffic volume for each toll road section of the Company's
lintas masing-masing ruas jalan tol pada Entitas Induk Parent Entity and Subsidiaries is as follows:
dan Entitas Anak Perseroan, adalah sebagai berikut:
Tabel Volume Lalu Lintas Transaksi
Table of Transaction Traffic Volume
(dalam juta transaksi kendaraan)
(in million vehicle transactions)
Pertumbuhan
2023 2022
Growth
Jumlah Jumlah Jumlah
Ruas (Transaksi (Transaksi (Transaksi
No Proporsi Proporsi
Toll Roads
Kendaraan) Proportion Kendaraan) Proportion Kendaraan) (%)
Number (%) Number (%) Number
(Vehicle (Vehicle (Vehicle
Transaction) Transaction) Transaction)
Perseroan
Company
1 Jakarta - Bogor - Ciawi 151,5 12,2% 145,9 12,6% 5,6 3,8%
2 Jakarta - Cikampek - 0,0% 163,7 14,2% (163,7) (100,0%)
3 Jakarta - Tangerang 142,9 11,5% 136,8 11,8% 6,1 4,4%
4 Cawang - Tomang - Pluit 199,1 16,1% 190,2 16,5% 8,9 4,7%
5 Prof. Dr. Ir. Sedyatmo 79,3 6,4% 71,5 6,2% 7,8 10,9%
6 Cikampek - Padalarang 18,9 1,5% 18,4 1,6% 0,5 2,8%
7 Padalarang - Cileunyi 62,5 5,0% 60,8 5,3% 2,4 4,0%
8 Surabaya - Gempol - 0,0% 100,9 8,7% (100,9) (100,0%)
9 Semarang Seksi A,B,C - 0,0% 37,8 3,3% (37,8) (100,0%)
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Tabel Volume Lalu Lintas Transaksi
Table of Transaction Traffic Volume
(dalam juta transaksi kendaraan)
(in million vehicle transactions)
Pertumbuhan
2023 2022
Growth
Jumlah Jumlah Jumlah
Ruas (Transaksi (Transaksi (Transaksi
No Proporsi Proporsi
Toll Roads
Kendaraan) Proportion Kendaraan) Proportion Kendaraan) (%)
Number (%) Number (%) Number
(Vehicle (Vehicle (Vehicle
Transaction) Transaction) Transaction)
Belawan - Medan - Tanjung
10 28,8 2,3% 28,3 2,5% 0,5 1,6%
Morawa
11 Palimanan - Kanci - 0,0% 12,3 1,1% (12,3) (100,0%)
JORR Seksi non S (Seksi E dan
12 86,9 7,0% 81,6 7,1% 5,3 6,4%
W2S)
Pondok Aren - Bintaro Viaduct
13 3,2 0,3% 2,8 0,2% 0,3 11,6%
- Ulujami
Subtotal 773,0 62,4% 1.051,1 91,0% (277,4) (26,4%)
Entitas Anak
Subsidiaries
1 Jakarta - Cikampek 166,0 13,4% 0 0,0% 166,0 100,0%
2 Palimanan - Kanci 10,2 0,8% 0 0,0% 10,2 100,0%
3 Semarang Seksi A,B,C 38,7 3,1% 0 0,0% 38,7 100,0%
4 Surabaya - Gempol 103,2 8,3% 0 0,0% 103,2 100,0%
5 Bogor Ring Road (PT MSJ) 19,1 1,5% 17,6 1,5% 1,5 8,6%
Cengkareng-Batuceper-
6 21,6 1,7% 18,0 1,6% 3,6 19,9%
Kunciran (PT JKC)
7 Kunciran-Serpong (PT MTN) 13,6 1,1% 10,6 0,9% 3,0 28,2%
8 Serpong-Cinere (PT CSJ) 4,3 0,3% 3,5 0,3% 0,8 22,3%
9 Semarang-Batang (PT JSB) 10,9 0,9% 0 0,0% 11,5 100,0%
10 Solo-Ngawi (PT JSN) 12,1 1,0% 0 0,0% 12,1 100,0%
Ngawi-Kertosono-Kediri (PT
11 3,2 0,3% 0 0,0% 3,2 100,0%
JNK)
12 Surabaya-Mojokerto (PT JSM) 31,0 2,5% 28,5 2,5% 2,4 8,5%
13 Gempol-Pasuruan (PT JGP) 3,1 0,3% 2,9 0,3% 0,2 7,2%
Medan-Kualanamu-Tebing
14 8,9 0,7% 8,4 0,7% 0,5 5,4%
Tinggi (PT JKT)
Nusa Dua-Ngurah Rai-Benoa
15 14,2 1,1% 8,8 0,8% 5,4 61,5%
(PT JBT)
Balikpapan-Samarinda (PT
16 3,9 0,3% 3,0 0,3% 0,8 27,6%
JBS)
17 Manado-Bitung (PT JMB) 2,0 0,2% 2,0 0,2% 0,0 1,7%
Subtotal 466,0 37,6% 103,5 9,0% 363,2 351,1%
Total 1239,0 100,0% 1.154,5 100,0% 85,8 7,4%
Keterangan/Notes:
*)Per 1 Juli 2022, ruas-ruas jalan tol tersebut sudah dialihkan ke PT JTT, sehingga saat ini pengendaliannya berada di bawah PT JTT.
**)Per 27 Juli 2023, Perseroan telah melakukan aksi korporasi pembelian kembali (buyback) Unit Reksadana Penyertaan Terbatas atas ruas jalan tol tersebut melalui PT
JTT, sehingga saat ini secara tidak langsung pengendaliannya berada di bawah PT JTT.
*)As of July 1, 2022, these toll road sections have been transferred to PT JTT, so that currently the control is under PT JTT.
**)As of July 27, 2023, the company has carried out a corporate action of repurchasing (buyback) Limited Participation Mutual Fund Units for the toll road section through
PT JTT. As a result, its control is currently indirectly under PT JTT.
Adapun pada Ventura Bersama Perseroan yakni PT Meanwhile, the Company's Joint Venture is PT Marga
Marga Lingkar Jakarta (MLJ) yang mengelola ruas Lingkar Jakarta (MLJ) which managing the Ulujami-Kebon
jalan tol Ulujami-Kebon Jeruk. mengalami peningkatan Jeruk toll road section which experienced an increase in
volume lalu lintas sebesar 7,6% dibandingkan tahun traffic volume of 7.6% in 2023 compared to previous year
sebelumnya seiring dengan semakin bertambahnya in line with increasing community mobilization.
aktivitas mobilisasi masyarakat.
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Berikut volume lalu lintas pada ruas jalan tol Ventura The following is traffic volume on the operating Joint
Bersama yang telah beroperasi: Venture toll road sections:
Tabel Volume Lalu Lintas Transaksi Ventura Bersama
Table of Joint Venture Transaction Traffic Volume
(dalam juta transaksi kendaraan)
(in million vehicle transactions)
Pertumbuhan
2023 2022
Growth
Ruas Jumlah Jumlah Jumlah
No (Transaksi Proporsi (Transaksi Proporsi (Transaksi
Toll Roads
Kendaraan) Proportion Kendaraan) Proportion Kendaraan) (%)
Number (Vehicle (%) Number (Vehicle (%) Number (Vehicle
Transaction) Transaction) Transaction)
Ulujami-Kebon
1 21,3 100,0% 19,8 100,0% 1,5 7,6%
Jeruk (PT MLJ)
Total 21,3 100,0% 19,8 100,0% 1,5 7,6%
Pada tanggal 27 Juli 2023, ruas jalan tol Batang- In July 2023, the Batang-Semarang, Solo-Ngawi
Semarang, Solo-Ngawi dan Ngawi-Kertosono-Kediri and Ngawi-Kertosono-Kediri toll road sections were
dialihkan sebagai Entitas Anak PT JTT sehingga masuk transferred as PT JTT Subsidiaries, hence they are
ke dalam volume lalu lintas transaksi Entitas Anak PT JTT. included in transaction traffic volume of PT JTT
Subsidiaries.
Tabel Volume Lalu Lintas Transaksi Ventura Bersama PT JTT
Table of Joint Venture Transaction Traffic Volume PT JTT
(dalam juta transaksi kendaraan)
(in million vehicle transactions)
Pertumbuhan
2023 2022
Growth
Ruas Jumlah Jumlah Jumlah
No (Transaksi Proporsi (Transaksi Proporsi (Transaksi
Toll Roads
Kendaraan) Proportion Kendaraan) Proportion Kendaraan) (%)
Number (Vehicle (%) Number (Vehicle (%) Number (Vehicle
Transaction) Transaction) Transaction)
1 Semarang-Solo (PT TMJ) 17,8 30,9% 17,5 32,7% 0,2 1,4%
2 Gempol-Pandaan (PT JGP) 3,6 6,2% 3,4 6,3% 0,2 5,6%
3 Pandaan-Malang (PT JPM) 9,9 17,3% 9,3 17,3% 0,7 7,0%
4 Batang-Semarang (PT JSB)* 10,9 19,0% 10,4 19,4% 1,1 10,8%
5 Solo-Ngawi (PT JSN)* 12,1 21,1% 9,9 18,4% 2,2 22,5%
Ngawi-Kertosono-Kediri
6 3,2 5,5% 3,2 5,9% (0,0) (0,6%)
(PT JNK)*
Jalanlayang Cikampek
7 N/A N/A N/A N/A N/A N/A
(PT JJC)
Total 57,5 100,0% 53,7 100,0% 4,4 8,2%
Keterangan/Notes:
*) Pada bulan Juli 2023, ruas jalan tol Batang-Semarang, Solo-Ngawi dan Ngawi-Kertosono-Kediri dialihkan sebagai Entitas Anak PT JTT.
**)Per 27 Juli 2023, Perseroan telah melakukan aksi korporasi pembelian kembali (buyback) Unit Reksadana Penyertaan Terbatas atas ruas jalan tol tersebut melalui PT
JTT, sehingga saat ini secara tidak langsung pengendaliannya berada di bawah PT JTT.
*) In July 2023, the Batang-Semarang, Solo-Ngawi and Ngawi-Kertosono-Kediri toll road sections were transferred as subsidiaries of PT JTT.
**)As of July 27, 2023, the company has carried out a corporate action of repurchasing (buyback) Limited Participation Mutual Fund Units for the toll road section through
PT JTT. As a result, its control is currently indirectly under PT JTT.
Peningkatan mobilitas masyarakat di tahun 2023, Increasing community mobility in 2023, adjusting normal
penyesuaian tarif normal sesuai inflasi, dan implementasi tariffs according to inflation, and implementing special
penyesuaian tarif spesial pada beberapa ruas jalan tol tariff adjustments on several toll road sections in Trans
di Trans Jawa menjadi faktor pendorong pertumbuhan Java are the driving factors for Company's toll revenue
pendapatan tol Perseroan dibandingkan tahun 2022. growth compared to 2022. As for transaction traffic
Adapun untuk volume lalu lintas transaksi ruas Jalan volume of the Cikampek Flyover is not available because
Jalanlayang Cikampek tidak tersedia karena saat ini telah currently there has been integration of operations and
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dilakukan integrasi pengoperasian dan tarif antara ruas tariffs between the Cikampek Flyover and the Jakarta-
Jalan Layang MBZ Sheikh Mohamed Bin Zayed dan ruas Cikampek section, hence transaction traffic volume is
Jakarta-Cikampek, sehingga volume lalu lintas transaksi only recorded on Jakarta-Cikampek section.
hanya tercatat di ruas Jakarta-Cikampek.
Berikut ini perbandingan kinerja pendapatan tol pada The following is comparison of toll revenue performance
masing-masing ruas tersebut adalah:
Tabel Pendapatan Tol
Table of Toll Revenues
(dalam juta Rupiah)
(in milion Rupiah)
Pertumbuhan
2023 2022
Growth
Ruas Jumlah Proporsi Jumlah Proporsi
No
Toll Roads Number Proportion Number Proportion
(Rp) (%)
(Rp) (%) (Rp) (%)
Perseroan
The Company
1 Cikampek-Padalarang 1.202.685 8,6% 1.148.388 9,2% 54.297 4,7%
2 Jakarta-Bogor-Ciawi 1.142.588 8,2% 1.029.529 8,3% 113.059 11,0%
JORR Seksi non S (Seksi E
3 1.139.550 8,2% 1.062.439 8,5% 77.111 7,3%
dan W2S)
4 Jakarta-Tangerang 997.036 7,1% 955.984 7,7% 41.052 4,3%
5 Cawang-Tomang-Pluit 971.096 7,0% 923.278 7,4% 47.818 5,2%
6 Prof. Dr. Ir. Sedyatmo 664.599 4,8% 588.041 4,7% 76.558 13,0%
7 Padalarang-Cileunyi 463.176 3,3% 430.584 3,5% 32.592 7,6%
Pondok Aren-Bintaro Viaduct-
8 176.039 1,3% 164.127 1,3% 11.912 7,3%
Ulujami
Belawan-Medan-Tanjung
9 172.532 1,2% 165.827 1,3% 6.705 4,0%
Morawa
10 Jakarta-Cikampek 0 0,0% 674.179 5,4% (674.179) (100,0%)
11 Surabaya-Gempol 0 0,0% 389.308 3,1% (389.308) (100,0%)
12 Palimanan-Kanci 0 0,0% 136.421 1,1% (136.421) (100,0%)
Semarang Seksi
13 0 0,0% 110.944 0,9% (110.944) (100,0%)
A, B, C
Sub Total 6.929.301 49,7% 7.779.049 62,5% (849.748) (10,9%)
Entitas Anak
Subsidiaries
Jasamarga Transjawa Tol (PT JTT)
1 Jakarta-Cikampek 1.360.970 9,8% 685.158 5,5% 675.812 98,6%
Surabaya-Gempol 851.150 6,1% 413.666 3,3% 437.484 105,8%
Palimanan-Kanci 268.879 1,9% 128.893 1,0% 139.986 108,6%
Semarang Seksi
234.557 1,7% 114.276 0,9% 120.281 105,3%
A, B, C
Surabaya - Mojokerto
2 579.874 4,2% 549.029 4,4% 30.845 5,6%
(PT JSM)
Medan-Kualanamu-Tebing
3 523.283 3,8% 497.802 4,0% 25.481 5,1%
Tinggi (PT JMKT)
4 Semarang-Batang (PT JSB)* 485.914 3,5% 0 0,0% 485.914 100,0%
Kunciran-Cengkareng
5 435.302 3,1% 354.423 2,8% 80.879 22,8%
(PT JKC)
6 Ngawi-Kertosono (PT JNK)* 419.483 3,0% 0 0,0% 419.483 100,0%
Balikpapan-Samarinda
7 363.817 2,6% 264.314 2,1% 99.503 37,6%
(PT JBS)
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Tabel Pendapatan Tol
Table of Toll Revenues
(dalam juta Rupiah)
(in milion Rupiah)
Pertumbuhan
2023 2022
Growth
Ruas Jumlah Proporsi Jumlah Proporsi
No
Toll Roads Number Proportion Number Proportion
(Rp) (%)
(Rp) (%) (Rp) (%)
8 Gempol-Pasuruan (PT JGP) 357.872 2,6% 314.485 2,5% 43.387 13,8%
Bogor Outer Ring Road
9 287.774 2,1% 251.278 2,0% 36.496 14,5%
(PT MSJ)
10 Kunciran-Serpong (PT MTN) 287.206 2,1% 215.682 1,7% 71.524 33,2%
11 Solo-Ngawi (PT JSN)* 286.048 2,1% 0 0,0% 286.048 100,0%
12 Nusa Dua-Benoa (PT JBT) 145.784 1,0% 91.329 0,7% 54.455 59,6%
13 Cinere-Serpong (PT CSJ) 76.776 0,6% 61.384 0,5% 15.392 25,1%
14 Manado-Bitung (PT JMB) 54.038 0,4% 51.226 0,4% 2.812 5,5%
Jalanlayang Cikampek
15 0 0,0% 671.956 5,4% (671.956) (100,0%)
(PT JJC)
Sub Total 7.018.727 50,3% 4.664.901 37,5% 2.353.826 50,5%
Total 13.948.028 100,0% 12.443.950 100,0% 1.504.078 12,1%
Keterangan/Notes:
*)Per 1 Juli 2022, ruas-ruas jalan tol tersebut sudah dialihkan ke PT JTT, sehingga saat ini
**)Per 27 Juli 2023, Perseroan telah melakukan aksi korporasi pembelian kembali (buyback) Unit Reksadana Penyertaan Terbatas atas ruas jalan tol tersebut melalui PT JTT,
sehingga saat ini secara tidak langsung pengendaliannya berada di bawah PT JTT.
*) On July 2023, Batang-Semarang toll road, Solo-Ngawi toll road, and Ngawi-Kertosono toll road were transferred to PT JTT as a subsidiary.
**)As of July 27, 2023, the company has carried out a corporate action of repurchasing (buyback) Limited Participation Mutual Fund Units for the toll road section through PT
JTT. As a result, its control is currently indirectly under PT JTT.
Sedangkan untuk Ventura Bersama, berikut Pendapatan Meanwhile, for Joint Venture, the following is Toll
Tol pada ruas yang dioperasikan. Revenue on operating sections.
Tabel Pendapatan Tol Ventura Bersama PT MLJ
Table of Joint Venture PT MLJ Entity Toll Revenues
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan
2023 2022
Growth
No Ruas
Jumlah Proporsi Jumlah Proporsi
Toll Roads
Total Proportion Total Proportion (Rp) (%)
(Rp) (%) (Rp) (%)
Ulujami-
1 Kebon Jeruk 333.877 100,0% 311.679 100,0% 22.198 7,1%
(PT MLJ)
Total 333.877 100,0% 311.679 100,0% 22.198 7,1%
Pada tahun 2023, seiring dengan pembubaran RDPT In 2023, along with the dissolution of RDPT MIET, the
MIET ruas jalan tol Batang-Semarang, Solo-Ngawi dan Batang-Semarang, Solo-Ngawi and Ngawi-Kertosono-
Ngawi-Kertosono-Kediri dialihkan sebagai Entitas Anak Kediri toll road sections were transferred as Subsidiaries
dan dimiliki secara tidak langsung oleh PT JTT melalui and owned indirectly by PT JTT through PT Lintas Marga
PT Lintas Marga Jawa (LMJ). Jawa (LMJ).
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Tabel Pendapatan Tol Ventura Bersama PT JTT
Table of Joint Venture Entity Toll Revenues PT JTT
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan
2023 2022
Growth
Ruas
No Jumlah Proporsi Jumlah Proporsi
Toll Roads
Total Proportion Total Proportion (Rp) (%)
(Rp) (%) (Rp) (%)
Semarang-
1 968.309 24,2% 918.969 18,6% 49.340 5,4%
Solo (PT TMJ)
Batang-
2 Semarang 580.371 14,5% 999.404 20,2% (419.033) (41,9%)
(PT JSB)*
Solo-Ngawi
3 621.634 15,6% 997.101 20,2% (375.467) (37,7%)
(PT JSN)*
Ngawi-
Kertosono-
4 385.220 9,6% 652.785 13,2% (267.565) (41,0%)
Kediri
(PT JNK)*
Gempol-
5 Pandaan 187.525 4,7% 178.047 3,6% 146.063 82,0%
(PT JPT)
Pandaan-
6 Malang 359.986 9,0% 327.511 6,6% 32.475 9,9%
(PT JPM)
Jalanlayang
7 Cikampek 893.421 22,4% 869.239 17,6% 24.182 2,8%
(PT JJC)
Total 3.996.466 100,0% 4.943.056 100,0% 1.352.359 27,4%
Keterangan/Notes:
*)Per 27 Juli 2023, Perseroan telah melakukan aksi korporasi pembelian kembali (buyback) Unit Reksa Dana Penyertaan Terbatas (RDPT) atas ruas jalan tol tersebut
melalui PT JTT, sehingga saat ini secara tidak langsung pengendaliannya berada di bawah PT JTT.
*)As of July 27, 2023, the company has carried out a corporate action of repurchasing (buyback) Limited Participation Mutual Fund (RDPT) Units for the toll road section
through PT JTT. As a result, its control is currently indirectly under PT JTT.
Profitabilitas Segmen Usaha Jalan Tol Toll Road Business Segment Profitability
Pada tahun 2023, laba usaha yang dibukukan segmen In 2023, operating profit recorded by the toll road
usaha jalan tol mengalami peningkatan dibandingkan business segment increased compared to the previous
tahun sebelumnya. Kenaikan tersebut utamanya year. The increase was mainly caused by the increase
disebabkan oleh meningkatnya pendapatan tol seiring in toll revenue in line with the increase in traffic volume
dengan peningkatan volume lalu lintas dan penyesuain and tariff adjustments in 19 sections as well as success in
tarif di 19 ruas serta keberhasilan dalam mengendalikan controlling interest expenses.
beban bunga.
Perseroan melaksanakan beberapa aksi korporasi di The Company implemented several corporate actions in
tahun 2023 untuk mengoptimalkan portofolio bisnis 2023 to optimise its business portfolio and encourage
dan mendorong pertumbuhan kinerja, antara lain yaitu performance growth, including the buyback of RDPT
buyback RDPT melalui PT JTT, refinancing kredit JNK through PT JTT, refinancing of JNK and JKC loans,
dan JKC, akuisisi saham milk PT Istaka Karya sebesar acquisition of 0.14% milk shares of PT Istaka Karya.
0,14%.
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Management Discussion and Analysis
Tabel Profitabilitas Segmen Usaha Jalan Tol*
Table of Toll Road Business Segment Profitability
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pendapatan Usaha
18.267.880 16.080.795 1.662.558 13,3%
Revenues
Pendapatan Konstruksi
5.752.623 2.800.291 2.952.332 105,4%
Construction Revenues
Beban Usaha
(8.934.967) (8.434.768) (20.780) 0,4%
Operating Expenses
Beban Konstruksi
(5.716.823) (2.773.136) (2.943.687) 106,2%
Construction Expenses
Laba Bruto
(9.368.712) (7.673.181) 1.497.418 21,8%
Gross Profit
Beban Umum dan Administrasi
(2.067.366) (1.944.582) (84.837) 5,1%
General and Administration Expenses
Penghasilan (Beban) Lain-Lain
4.491.326 2.095.095 1.336.743 62,6%
Other Income (Expenses)
Laba Usaha
11.792.673 7.823.695 2.749.324 37,5%
Operating Profit
Aset Segmen
172.775.229 127.959.081 43.838.034 35,8%
Segment Assets
Liabilitas Segmen
95.638.566 69.695.486 25.161.943 37,4%
Segment Liabilities
Keterangan/Notes:
*) Angka yang tersaji pada tabel di atas merupakan angka sebelum eliminasi.
*) The numbers represented in the table above are the numbers before elimination.
Prospek Usaha Segmen Jalan Tol Toll Road Segment Business Prospects
Prospek usaha segmen jalan tol masih sangat baik Business prospects for the toll road segment still very
sejalan dengan pertumbuhan perekonomian dan good, in line with economic and infrastructure growth
infrastruktur di Indonesia. Pengembangan konektivitas in Indonesia. Continuous development of inter-regional
antarwilayah yang terus dilakukan dan pengembangan connectivity and regional development around the toll
wilayah di sekitar area jalan tol dapat mendorong road area can encourage an increase in Jasa Marga
peningkatan volume lalu lintas jalan tol Jasa Marga Group toll road traffic volume, hence it can encourage
Group sehingga dapat mendorong pertumbuhan kinerja growth in the Company's revenue performance.
pendapatan Perseroan.
Analisa Kinerja dan Prospek Usaha Jalan Tol Performance Analysis and Operating Toll
Beroperasi Road Business Prospects
Entitas Induk Parent Entity
Jagorawi Jagorawi
• Analisis Kinerja • Performance Analysis
Volume lalu lintas dan pendapatan tol ruas Jakarta- Traffic volume and revenue from Jakarta-Bogor-
Bogor-Ciawi Jagorawi meningkat dibandingkan Ciawi Jagorawi toll road increased compared to
tahun sebelumnya dikarenakan adanya penyesuaian the previous year due to tariff adjustment in July in
tarif di bulan Juli sesuai Kepmen PUPR No. 854/ accordance with Decision of Minister of PUPR No.
KPTS/M/2023. 854/KPTS/M/2023.
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Laba usaha mengalami peningkatan dikarenakan Operating profit increased due to tariff adjustment in
penyesuaian tarif di bulan Juli sesuai Kepmen PUPR July in accordance with Decree of Minister of PUPR
No. 854/KPTS/M/2023 dan diberikan relaksasi diskon No. 854/KPTS/M/2023 and accelerated relaxation of
terhadap pembayaran Pajak Bumi dan Bangunan discount on Land and Building Tax (PBB) payment by
(PBB) dipercepat oleh Pemerintah Daerah. Regional Government.
• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja In the future, performance growth of Jagorawi toll
ruas Jagorawi ditopang oleh beberapa wilayah road will be supported by several areas at Jagorawi
pada akses keluar ruas Jagorawi yang sudah toll road exit access which have been developed by
banyak dikembangkan oleh para developer menjadi many developers into new residential or shopping
pemukiman atau pusat perbelanjaan baru bagi center for people in the surrounding areas. Apart from
masyarakat di wilayah sekitar. Selain itu, Pemerintah that, Bogor Regency Government will make Cibinong
Kabupaten Bogor akan mewujudkan Kota Cibinong Raya City, such as Sentul and Sukaraja area, into a
Raya, seperti wilayah Sentul dan Sukaraja menjadi Central Business District (CBD) area.
Kawasan Central Bisnis District (CBD).
Jakarta-Tangerang-Cengkareng Jakarta-Tangerang-Cengkareng
• Analisis Kinerja • Performance Analysis
Volume lalu lintas dan pendapatan tol ruas Jakarta Traffic volume and toll revenue from Jakarta Tangerang-
Tangerang-Cengkareng meningkat dibandingkan Cengkareng toll road increased compared to the
tahun sebelumnya yang didorong oleh penerapan previous year, driven by new tariff implementation
tarif baru di bulan Juli sesuai Kepmen PUPR No. 855/ in July in accordance with the Decree of Minister of
KPTS/M/2023 di ruas Prof. Dr. Ir. Sedyatmo dan untuk PUPR No. 855/KPTS/M/2023 on Prof. Dr. Ir. Sedyatmo
di ruas Cawang – Tomang – Pluit dan ruas Jakarta – and Cawang – Tomang – Pluit toll road and Jakarta
Tangerang telah mengalami peningkatan volume lalu – Tangerang toll road have experienced an increase
lintas dimana tidak ada penerapan Work From Home in traffic volume where there is no implementation of
(WFH) di wilayah perkantoran DKI Jakarta sehingga Work From Home (WFH) in DKI Jakarta office area,
meningkatkan mobiliasasi masyarakat. thereby increasing community mobilization.
Disisi lain, laba usaha mengalami peningkatan yang On the other hand, operating profit experienced
dikarenakan oleh penyesuaian tarif di bulan Juli an increase due to tariff adjustment in July in
sesuai Kepmen PUPR No. 855/KPTS/M/2023 di accordance with Decree of Minister of PUPR No. 855/
ruas Prof. Dr. Ir. Sedyatmo dan diberikan relaksasi KPTS/M/2023 on Prof. Dr. Ir. Sedyatmo and given
diskon terhadap pembayaran PBB dipercepat oleh relaxation of discount on accelerated PBB payment
Pemerintah Daerah. by Regional Government.
• Prospek Usaha • Business Prospect
Pertumbuhan kinerja ruas Jakarta-Tangerang- Performance growth of Jakarta-Tangerang-
Cengkareng akan terus ditopang oleh aktivitas Cengkareng toll road will continue to be supported
perekonomian di Jakarta, aktivitas penerbangan by economic activity in Jakarta, air flight activity
udara maupun penambahan kapasitas terminal and additional terminal capacity at Soekarno Hatta
di Bandara Sorekarno Hatta, dan pengembangan Airport, and regional development in Tangerang,
wilayah di area Tangerang, Jakarta Utara, dan North Jakarta and surrounding areas.
sekitarnya.
Jakarta Outer Ring Road (JORR) Non S dan Pondok Jakarta Outer Ring Road (JORR) Non S dan Pondok
Aren-Bintaro Viaduct-Ulujami Aren- Bintaro Viaduct-Ulujami
• Analisis Kinerja • Performance Analysis
Volume lalu lintas dan pendapatan tol ruas JORR untuk Traffic volume and toll revenue for JORR section for
seksi E1, E2, E3, dan W2S serta Pondok Aren-Bintaro sections E1, E2, E3 and W2S as well as Pondok Aren-
Viaduct-Ulujami mengalami peningkatan dibandingkan Bintaro Viaduct-Ulujami have increased compared to
tahun sebelumnya. Hal ini, dikarenakan tidak ada the previous year. This because there were no WFH
penerapan WFH di wilayah perkantoran DKI Jakarta implementation in DKI Jakarta office area and also
dan juga penerapan sekolah secara tatap muka. face-to-face schools activity.
Dari sisi profitabilitas, laba usaha mengalami In terms of profitability, operating profit experienced
peningkatan/penurunan seiring dengan relaksasi an increase/decrease in line with discount relaxation
diskon terhadap pembayaran PBB dipercepat oleh on accelerated PBB payment by Regional Government
Pemerintah Daerah dan efisiensi beban kas. and cash expenses efficiency.
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• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja In the future, JORR toll road performance growth will
ruas JORR ditopang oleh konektivitas dengan jalan be supported by connectivity with Depok-Antasari toll
tol Depok-Antasari sehingga akan menimbulkan road, hence it will generate new traffic generation in
bangkitan lalu lintas baru terhadap volume lalu lintas JORR traffic volume.
JORR.
Purbaleunyi Purbaleunyi
• Analisis Kinerja • Performance Analysis
Volume lalu lintas dan pendapatan tol ruas Traffic volume and toll revenue for Cipularang
Cipularang dan Padaleunyi (Purbaleunyi) meningkat and Padaleunyi (Purbaleunyi) toll road increased
dibandingkan tahun sebelumnya dikarenakan compared to the previous year due to tariff adjustment
penerapan penyesuaian tarif di bulan Mei 2023 implementation in May 2023 in accordance with the
sesuai dengan Kepmen PUPR No. 496/KPTS/M/2023 Decree of Minister of PUPR No. 496/KPTS/M/2023
untuk ruas Cikampek – Padalarang (Cipularang) dan for Cikampek – Padalarang (Cipularang) toll road and
Kepmen PUPR No. 533/KPTS/M/2023 untuk ruas Decree of Minister of PUPR No. 533 /KPTS/M/2023
Padalarang – Cileunyi (Padaleunyi). for Padalarang – Cileunyi (Padaleunyi) toll road.
Di sisi profitabilitas, laba usaha mengalami On profitability side, operating profit has increased
peningkatan seiring adanya penerapan penyesuaian in line with tariff adjustment implementation in May
tarif di bulan Mei 2023 dan relaksasi diskon terhadap 2023 and discount relaxation on accelerated PBB
pembayaran PBB dipercepat oleh Pemerintah Daerah payment by Regional Government as well as cash
dan efisiensi beban kas. costs efficiency.
• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja In the future, performance growth of the Purbaleunyi
ruas Purbaleunyi ditopang oleh konektivitas dengan section will be supported by connectivity with toll
jalan tol yang sudah beroperasi yaitu jalan tol roads that are already operating, namely the Soreang-
Soreang-Pasir Koja dan juga akan terhubung dengan Pasir Koja toll road and will also be connected
jalan tol Cisumdawu Cileunyi-Sumedang-Dawuan to the Cisumdawu Cileunyi-Sumedang-Dawuan
(Cisumdawu). (Cisumdawu) toll road.
Belmera Belmera
• Analisis Kinerja • Performance Analysis
Volume lalu lintas transaksi tercatat meningkat The volume of transaction traffic was recorded
karena penerapan penyesuaian tarif di bulan Agustus to increase due to the implementation of tariff
2023 sesuai dengan Kepmen PUPR No. 1087/ adjustments in August 2023 in accordance with
KPTS/M/2023 untuk ruas Belawan-Medan-Tanjung PUPR Ministerial Decree No. 1087/KPTS/M/2023
Morawa. dan telah beroperasi kembali objek wisata di for the Belawan-Medan-Tanjung Morawa section.
sekitar wilayah jalan tol ruas Belawan-Medan-Tanjung and the reopening of tourist attractions around the
Morawa (Belmera). Seiring dengan peningkatan Belawan-Medan-Tanjung Morawa (Belmera) toll road
volume lalu lintas dan pendapatan tol, laba usaha area. Along with the increase in traffic volume and toll
juga semakin meningkat di bandingkan dengan tahun revenue, operating profit also increased compared to
sebelumnya. the previous year.
• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja In the future, the performance growth of the
ruas Belawan-Medan-Tanjung Morawa selain Belawan-Medan-Tanjung Morawa section will not
didukung oleh terintegrasinya dengan jalan tol only be supported by its integration with the Medan-
Medan-Kualanamu-Tebing Tinggi, juga didukung Kualanamu-Tebing Tinggi toll road, but also by the
dengan beroperasinya ruas tol Medan-Binjai, Binjai- operation of the Medan-Binjai, Binjai-Stabat, Tebing
Stabat, ruas Tebing Tinggi-Kuala Tanjung-Parapat, Tinggi-Kuala Tanjung-Parapat, and Indrapura-Kisaran
dan Indrapura-Kisaran dan ruas tol Tebing Tinggi- toll roads. In addition, the Kuala Tanjung Port area
Kuala Tanjung-Parapat. Di samping itu, adanya and the Sei Mangkei Special Economic Zone and
kawasan Pelabuhan Kuala Tanjung dan Kawasan Lake Toba, which are priority tourist destinations in
Ekonomi Khusus Sei Mangkei serta Danau Toba yang Indonesia, will also be an opportunity for traffic growth
merupakan destinasi prioritas wisata di Indonesia in Belawan-Medan-Tanjung Morawa area.
juga akan menjadi peluang pertumbuhan lalu lintas di
wilayah ruas Belawan-Medan-Tanjung Morawa.
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Entitas Anak Subsidiaries
Kunciran-Serpong (PT Marga Trans Nusantara) Kunciran-Serpong (PT Marga Trans Nusantara)
• Analisis Kinerja • Performance Analysis
Volume lalu lintas transaksi tercatat meningkat The transaction traffic volume was recorded to
akibat adanya penerapan penyesuaian tarif di bulan have increased due to the implementation of tariff
Maret 2023 sesuai dengan Kepmen PUPR No. adjustments in March 2023 in accordance with
325/KPTS/M/2023 untuk ruas Kunciran-Serpong, PUPR Ministerial Decree No. 325/KPTS/M/2023 for
peningkatan mobilitas masyarakat, dan kondisi the Kunciran-Serpong section, increased community
pandemi yang sudah membaik sehingga adanya mobility, and improved pandemic conditions resulting
peningkatan pendapatan tol. in an increase in toll revenue.
• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja ruas In the future, performance growth in the Kunciran-
Kunciran-Serpong akan meningkatkan pendapatan Serpong toll road will increase the Company's
Perseroan dengan tersambungnya seluruh ruas revenue with the connectivity of the entire JORR
JORR 2. Diharapkan dengan tersambungnya ruas 2 section. It is hoped that the JORR 2 section can
JORR 2 dapat meningkatkan konektivitas di wilayah increase connectivity in the Jabodetabek area.
Jabodetabek.
Bogor Outer Ring Road (PT Marga Sarana Jabar) Bogor Outer Ring Road (PT Marga Sarana Jabar)
• Analisis Kinerja • Performance Analysis
Volume lalu lintas dan pendapatan tol ruas Bogor Traffic volume and toll revenue for the Bogor Outer
Outer Ring Road (BORR) meningkat dibandingkan Ring Road (BORR) section increased compared to
tahun sebelumnya dikarenakan adanya penerapan the previous year due to the implementation of tariff
penyesuaian tarif di bulan Februari 2023 sesuai adjustments in February 2023 in accordance with
dengan Kepmen PUPR No. 310/KPTS/M/2023 untuk PUPR Decree No. 310/KPTS/M/2023 for the Sentul
ruas Sentul Selatan-Simpang Semplak dan mobilitas Selatan-Simpang Semplak section and increased
masyarakat yang meningkat ditunjang dengan community mobility supported by the government's
pemberhentian status pandemi oleh pemerintah. suspension of the pandemic status.
Di sisi profitabilitas, laba usaha mengalami kenaikan On the profitability side, operating profit increased
seiring dengan adanya kebijakan peningkatan tarif. in line with the tariff increase policy. In addition,
Selain itu, dilakukan efisiensi dari beban umum efficiency in general administrative expenses is
administrasi. carried out.
• Prospek Usaha • Business Prospect
Pertumbuhan kinerja ruas BORR akan ditopang oleh BORR toll road performance growth will be supported
beroperasinya seluruh ruas BORR di masa yang akan by the operation of all BORR sections in the future,
datang, yang kemudian akan tersambung dengan which will then be connected to Depok-Antasari toll
ruas Depok-Antasari, sehingga dapat meningkatkan road, so as to increase new traffic generation on the
bangkitan lalu lintas baru di ruas BORR. BORR toll road.
Serpong-Cinere (PT Cinere Serpong Jaya) Serpong-Cinere (PT Cinere Serpong Jaya)
• Analisis Kinerja • Performance Analysis
Jumlah volume lalu lintas transaksi dan pendapatan Transaction traffic volume and toll revenue was
tol tercatat meningkat yang dipengaruhi oleh recorded to increase, which was influenced by
mobilitas masyarakatdan konektivitas dengan ruas community mobility and connectivity with Kunciran-
Kunciran-Serpong sebagai bagian dari jaringan jalan Serpong section as part of the JORR 2 toll road
tol JORR 2. network.
• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja ruas In the future, the performance growth of Cinere-
Cinere-Serpong akan meningkatkan pendapatan Serpong toll road will increase the Company's revenue
Perseroan dengan tersambungnya seluruh ruas with the connection of the entire JORR 2 toll road. It is
JORR 2. Diharapkan dengan tersambungnya ruas hoped that the connection of the JORR 2 toll road can
JORR 2 dapat meningkatkan konektivitas di wilayah increase connectivity in the Jabodetabek area.
Jabodetabek.
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Cengkareng-Batuceper-Kunciran (PT Jasamarga Kun- Cengkareng-Batuceper-Kunciran (PT Jasamarga Kun-
ciran Cengkareng) ciran Cengkareng)
• Analisis Kinerja • Performance Analysis
Volume lalu lintas di sepanjang ruas JORR 2 mengalami The traffic volume along the JORR 2 section has
peningkatan dan terdapat penerapan penyesuaian increased and there is an application of tariff adjustment
tarif di bulan Desember 2023 sesuai dengan Kepmen in December 2023 in accordance with PUPR Ministerial
PUPR No. 1982/KPTS/M/2023 untuk ruas Jc. Benda- Decree No. 1982/KPTS/M/2023 for the Jc. Benda-Jc.
Jc. Kunciran, sehingga pendapatan tol juga tercatat Kunciran, so that toll revenues were also recorded to
meningkat dibandingkan tahun sebelumnya. increase compared to the previous year.
• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja ruas In the future, the performance growth of Cengkareng-
Cengkareng-Batuceper-Kunciran akan meningkatkan Batuceper-Kunciran toll road will increase the
pendapatan Perseroan dengan tersambungnya seluruh Company's revenue with the connection of all JORR 2
ruas JORR 2. Diharapkan dengan tersambungnya ruas toll road. It is hoped that the connection of the JORR 2
JORR 2 dapat meningkatkan konektivitas di wilayah toll road can increase connectivity in the Jabodetabek
Jabodetabek. area.
Medan-Kualanamu-Tebing Tinggi (PT Jasamarga Kuala- Medan-Kualanamu-Tebing Tinggi (PT Jasamarga
namu Tol) Kualanamu Tol)
• Analisis Kinerja • Performance Analysis
Volume lalu lintas transaksi dan pendapatan tol tercatat The volume of transaction traffic and toll revenue was
meningkat dibandingkan tahun sebelumnya yang recorded to increase compared to the previous year
dipengaruhi oleh mobilitas masyarakat yang semakin which was influenced by the increasing mobility of the
meningkat, adanya penerapan penyesuaian tarif di community, the implementation of tariff adjustments
bulan Oktober 2023 sesuai dengan Kepmen PUPR in October 2023 in accordance with PUPR Ministerial
No. 1519/KPTS/M/2023 untuk ruas Tanjung Morawa- Decree No. 1519/KPTS/M/2023 for the Tanjung
Tebing Tinggi serta konektivitas dengan ruas Jalan Tol Morawa-Tebing Tinggi section and connectivity with
Tebing Tinggi-Kuala Tanjung-Parapat dan Medan-Binjai, the Tebing Tinggi-Kuala Tanjung-Parapat and Medan-
sehingga volume lalu lintas transaksi dan pendapatan Binjai toll roads, so that the volume of transaction
tol juga meningkat. traffic and toll revenue also increased.
• Prospek Usaha • Business Prospect
Di masa yang akan datang, pertumbuhan kinerja In the future, the performance growth of Medan-
ruas Medan-Kualanamu-Tebing Tinggi ditopang oleh Kualanamu-Tebing Tinggi section will be supported
meningkatnya aktivitas penerbangan di Bandara by the increasing flight activities at Kualanamu
Internasional Kualanamu dan terintegrasinya ruas ini International Airport and the integration of this
dengan ruas Tebing Tinggi-Kuala Tanjung-Parapat dan section with Tebing Tinggi-Kuala Tanjung-Parapat
ruas Indrapura-Kisaran. Selain itu, adanya kawasan section and Indrapura-Kisaran section. In addition, the
Pelabuhan Kuala Tanjung dan Kawasan Ekonomi Kuala Tanjung Port area and the Sei Mangkei Special
Khusus Sei Mangkei serta Danau Toba menjadi 10 Economic Zone and Lake Toba are 10 (ten) priority
(sepuluh) destinasi prioritas wisata di Indonesia. tourist destinations in Indonesia.
Nusa Dua-Ngurah Rai-Benoa (PT Jasamarga Bali Tol) Nusa Dua-Ngurah Rai-Benoa (PT Jasamarga Bali Tol)
• Analisis Kinerja • Performance Analysis
Volume lalu lintas transaksi dan pendapatan tol tercatat Transaction traffic volume and toll revenue were
meningkat dibandingkan dengan tahun sebelumnya, recorded to have increased compared to the previous
yang dipengaruhi oleh mobilitas masyarakat seiring year, which was influenced by community mobility in
dengan pemulihan sektor pariwisata di wilayah Bali. line with tourism sector recovery in Bali region.
• Prospek Usaha • Business Prospect
Di masa akan datang pertumbuhan kinerja ruas Nusa In the future, the performance growth of the Nusa
Dua-Ngurah Rai-Benoa ditopang oleh pemulihan sektor Dua-Ngurah Rai-Benoa section will be supported by
pariwisata dan rencana pembangunan jalan Lingkar the recovery of the tourism sector and the planned
Selatan Badung, Jalan Tol Benoa-Blahbatuh, Jalan construction of the Badung South Ring Road, Benoa-
Tol Mengwi-Canggu, Jalan Tol Gilimanuk-Mengwi, Blahbatuh Toll Road, Mengwi-Canggu Toll Road,
pengembangan Pelabuhan Benoa, pengembangan Gilimanuk-Mengwi Toll Road, Benoa Port development,
Bandara I Gusti Ngurah Rai, serta rencana pembangunan I Gusti Ngurah Rai Airport development, and Sanur
Kawasan Ekonomi Khusus (KEK) Sanur. Special Economic Zone (SEZ) development plan.
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Balikpapan-Samarinda (PT Jasamarga Balikpapan Balikpapan-Samarinda (PT Jasamarga Balikpapan
Samarinda) Samarinda)
• Analisis Kinerja • Performance Analysis
Peningkatan pendapatan tol yang terjadi terutama Increase in toll revenue that occurred was mainly
dipengaruhi oleh meningkatnya volume lalu lintas dan influenced by increasing traffic volume and the
adanya penerapan penyesuaian tarif di bulan Maret 2023 implementation of tariff adjustments in March 2023
sesuai dengan Kepmen PUPR No. 398/KPTS/M/2023 in accordance with PUPR Ministerial Decree No.
untuk ruas Balikpapan-Samarinda. Peningkatan 398/KPTS/M/2023 for the Balikpapan-Samarinda
volume lalu lintas terjadi karena peningkatan mobilitas section. Increase in traffic volume occurred due to
masyarakat dari arah kota Balikpapan maupun dari increased mobility of people from Balikpapan and
kota Samarinda melalui jalan tol. Hal ini mendorong from Samarinda via toll road. This encourages the
pencapaian peningkatan laba usaha. increased operating profit achievement.
• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja ruas In the future, the performance growth of Balikpapan-
Balikpapan-Samarinda akan meningkat ditopang oleh Samarinda toll road will increase, supported by
pengembangan wilayah dan industri di area Balikpapan regional and industrial development in Balikpapan and
dan Samarinda, serta adanya rencana Pemerintah yang Samarinda area, as well as Government's plan to build
akan membangun akses jalan tol menuju ke Ibu Kota toll road access to the new National Capital City (IKN).
Negara (IKN) baru.
Manado-Bitung (PT Jasamarga Manado Bitung) Manado-Bitung (PT Jasamarga Manado Bitung)
• Analisis Kinerja • Performance Analysis
Volume lalu lintas tercatat meningkat dibandingkan Traffic volume was recorded to have increased
dengan tahun sebelumnya karena kondisi ruas tol compared to the previous year due to the condition
yang telah beroperasi sepenuhnya. Hal ini mendorong of the toll road which was fully operational. This
peningkatan pendapatan tol. encourages an increase in toll revenue.
• Prospek Usaha • Business Prospect
Di masa yang akan datang, pertumbuhan kinerja ruas In the future, performance growth of Manado-Bitung
Manado-Bitung akan meningkatkan pendapatan toll road will increase the Company's revenue by
Perseroan dengan tersambungnya ruas Manado- connecting the Manado-Danowudu toll road and
Danowudu dan pengembangan wilayah di Manado dan regional development in Manado and Bitung, one of
Bitung, salah satunya dengan rencana pengembangan which is the plan to develop Special Economic Zones
Kawasan Ekonomi Khusus (KEK). (KEK).
PT Jasamarga Transjawa Tol PT Jasamarga Transjawa Tol
• Analisis Kinerja • Performance Analysis
Volume lalu lintas transaksi di sepanjang ruas jalan Transaction traffic volume along the Transjawa toll
tol Transjawa mengalami peningkatan dibandingkan road section has increased compared to the previous
dengan tahun sebelumnya yang dipengaruhi oleh year, which was influenced by tariff adjustments on
adanya penyesuaian tarif pada beberapa ruas tol several Transjawa toll roads and the Eid homecoming
Transjawa dan arus mudik lebaran setelah pandemi flow after the pandemic was declared over. Hence,
dinyatakan berakhir. Sehingga hal ini turut mendorong this also encourages an increase in toll revenue.
peningkatan pendapatan tol.
• Prospek Usaha • Business Prospect
Ke depan pertumbuhan pendapatan tol untuk In the future, toll revenue growth for Jakarta-Cikampek
ruas Jakarta-Cikampek akan ditopang oleh toll road will be supported by regional development
pengembangan wilayah di area sekitar koridor ruas in the area around the Jakarta-Cikampek corridor,
Jakarta-Cikampek, peningkatan sistem jaringan jalan improvement to the toll road network system including
tol antara lain konektivitas Transjawa, dioperasikannya Transjawa connectivity, the operation of MBZ Sheikh
ruas Jalan Layang MBZ Sheikh Mohamed Bin Zayed, Mohamed Bin Zayed Flyover, and construction of the
dan pembangunan ruas Jakarta-Cikampek Selatan Jakarta-South Cikampek and Jakarta Outer Ring Road
serta Jakarta Outer Ring Road (JORR) 2. Seiring (JORR) 2 toll road. Along with connection of other
dengan telah tersambungnya ruas lainnya dalam sections of the Trans Java toll road from West Java to
Jalan tol Trans Jawa mulai dari Jawa Barat hingga East Java and regional development in surrounding
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Jawa Timur dan pengembangan wilayah di daerah areas, traffic volume is expected to increase and
sekitarnya, maka volume lalu lintas diharapkan dapat support the performance of PT Jasamarga Transjawa
semakin meningkat dan dapat mendukung kinerja PT Toll Road (JTT) as a whole in the future.
Jasamarga Transjawa Tol (JTT) secara keseluruhan di
masa yang akan datang.
Ventura Bersama Joint Venture
Ulujami-Kebon Jeruk (PT Marga Lingkar Jakarta) Ulujami-Kebon Jeruk (PT Marga Lingkar Jakarta)
• Analisis Kinerja • Performance Analysis
Volume lalu lintas dan pendapatan tol mengalami Traffic volume and toll revenue have increased
peningkatan dibandingkan tahun sebelumnya compared to the previous year due to increased
dikarenakan adanya peningkatan mobilitas masyarakat community mobility and the implementation of tariff
dan adanya penerapan penyesuaian tarif yang berlaku adjustments that took effect in December 2023 in
di bulan Desember 2023 sesuai dengan Kepmen PU accordance with the Minister of Public Works Decree
No. 1604/KPTS/M/2023 untuk ruas JORR (W.S.E). Di No. 1604/KPTS/M/2023 for the JORR (W.S.E) section.
sisi profitabilitas, laba usaha mengalami peningkatan On profitability side, operating profit has increased
seiring dengan peningkatan pendapatan tol dan along with increase in toll revenue and load efficiency.
efisiensi beban yang dilakukan.
• Prospek Usaha • Business Prospect
Di masa yang akan datang pertumbuhan kinerja ruas In the future, the performance growth of JORR W2
JORR W2 Utara ditopang oleh konektivitas dengan North toll road will be supported by connectivity with
jalan tol Depok-Antasari dan pengembangan wilayah Depok-Antasari toll road and regional development
di area Tangerang sehingga akan menimbulkan in Tangerang area, hence it will generate new traffic
bangkitan lalu lintas baru terhadap volume lalu lintas generation in JORR traffic volume.
JORR.
Segmen Usaha Pengoperasian Operations Business Segment
Perseroan melakukan pengembangan bisnis jasa The Company is developing its toll road operation
pengoperasian jalan tol guna mengoptimalkan aset yang services business in order to optimize its assets. The
dimiliki. Perseroan telah membentuk Entitas Anak yang Company has formed Subsidiaries engaged in the toll
bergerak dalam bisnis pengoperasian jalan tol, yaitu PT road operation business, namely PT Jasamarga Tollroad
Jasamarga Tollroad Operator (JMTO) dan PT Jalantol Operator (JMTO) and PT Jalantol Lingkarluar Jakarta (JLJ).
Lingkarluar Jakarta (JLJ). PT JMTO memperoleh kontrak PT JMTO obtained contract to operate toll road managed
pengoperasian jalan tol yang dikelola oleh Regional dan by Regional and Subsidiary of Jasa Marga, as well as other
Entitas Anak Jasa Marga, serta Badan Usaha Jalan Tol Toll Road Business Entities totaling 39 toll road sections
lain sejumlah 39 ruas tol yang terdiri dari 38 ruas sudah consisting of 38 sections that are already operating and
beroperasi dan 1 ruas belum beroperasi yang dapat dilihat 1 section that is not yet operating which can be seen in
pada bagian penjelasan Produk dan Jasa di Bab Profil Product and Services explanation section in Company
Perusahaan dalam Laporan Tahunan ini. Sementara, PT Profile Chapter in this Annual Report. Meanwhile, PT JLJ
JLJ mengoperasikan ruas Jakarta Outer Ring Road (JORR) operating the Jakarta Outer Ring Road (JORR) Section S
Seksi S milik PT Hutama Karya. toll road owned by PT Hutama Karya.
Sedangkan, PT JMTO memiliki tiga lini bisnis usaha, yaitu: Meanwhile, PT JMTO has three business lines:
1. Pengoperasian Jalan Tol yang terdiri dari: 1. Toll Road Operations consisting of:
a. Layanan Transaksi a. Transaction Services
Layanan transaksi yang disediakan PT JMTO meliputi Transaction services provided by PT JMTO include
perencanaan, pengelolaan dan pelaksanaan planning, management and implementation of toll
layanan transaksi pengoperasian jalan tol. Contoh road operation transaction services. Examples
jasa transaksi, antara lain: Pelayanan Pengumpulan of transaction services include: Toll Collection
Tol, sewa kendaraan shuttle, consumable, dan lain- Service, shuttle vehicle rental, consumable, etc.
lain.
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b. Layanan Lalu Lintas b. Traffic Services
Layanan lalu lintas yang disediakan PT JMTO meliputi Traffic services provided by PT JMTO include
perencanaan, pengelolaan dan pelaksanaan planning, management and implementation of
pelayanan lalu lintas di jalan tol. Contoh layanan traffic services on toll road. Examples of traffic
lalu lintas, antara lain: sewa kendaraan operasional services include: operational vehicles rental
(patroli, derek, rescue, ambulance, kamtib, Patroli (patrol, crane, rescue, ambulance, security guard,
Jalan Raya/PJR), sewa radio komunikasi, dan lain- Highway Patrol/PJR), communication radio rental,
lain. etc.
c. Layanan Pemeliharaan b. Maintenance Services
Layanan pemeliharaan yang disediakan PT Maintenance services provided by PT
JMTO meliputi perencanaan, pengelolaan, dan JMTO include planning, management and
pelaksanaan pemeliharaan rutin jalan tol. Contoh implementation of routine toll road maintenance.
layanan pemeliharaan, antara lain: pengaturan Examples of maintenance services include:
layanan pemeliharaan, pemeliharaan kantor dan maintenance service arrangement, office and
gerbang tol, dan layanan pemeliharaan lainnya. toll gate maintenance, and other maintenance
services.
PT JMTO menyediakan layanan tersebut di ruas tol PT JMTO provides this service on toll roads owned
milik Group Jasa Marga dan Badan Usaha Jalan Tol by the Jasa Marga Group and other Toll Road
lain. Business Entities.
2. Layanan Berbasis Teknologi Informasi 2. Information Technology Based Services
Layanan Berbasis Teknologi Informasi yang disediakan Information Technology Based Services provided by
PT JMTO, antara lain mencakup: PT JMTO include, among others:
a. Pemasangan dan pemeliharaan peralatan Tol. a. Installation and maintenance of toll equipment.
b. Pemasangan dan pemeliharaan CCTV. b. CCTV installation and maintenance.
c. Pemasangan dan pemeliharaan Dynamic Message c. Installation and maintenance of Dynamic Message
Signs (DMS) atau papan informasi berbasis display Signs (DMS) or display matrix-based information
matrix yang berfungsi memberikan informasi terkini board which function to provide the latest
seputar jalan tol secara cepat. information about toll road.
d. Penyedia dan pemeliharaan mobile reader yang d. Providing and maintaining mobile reader which
berfungsi mengurangi kemacetan karena transaksi function to reduce traffic jam because transactions
dilakukan melalui alat tap uang elektronik yang are carried out using electronic money tapping
dibawa oleh petugas menghampiri mobil-mobil device carried by officers approaching cars
yang mengantre di gerbang tol. queuing at toll gates.
e. Penyedia peralatan penimbang kendaraan. e. Vehicle weighing equipment provider.
f. Penyedia Layanan One Call Center 14080 dan f. One Call Center 14080 Service Provider and
Pusat Informasi Pengendalian Lalu Lintas terpadu. integrated Traffic Control Information Center.
g. Penyedia solusi Seat Management. g. Seat Management solution provider.
3. Electronic Toll Collection 3. Electronic Toll Collection
Layanan Electronic Toll Collection yang disediakan Electronic Toll Collection services provided by JMTO
JMTO antara lain layanan pengelolaan nontunai include non-cash management services (e-payment)
(e-payment) dengan memanfaatkan settlement using settlement monitoring tools, implementation of
monitoring tool, implementasi Automatic Vehicle Automatic Vehicle Classification (AVC), development
Classification (AVC), pengembangan layanan teknologi of Single Lane Free Flow (SLFF) contactless
nirsentuh Single Lane Free Flow (SLFF) berbasis technology services based on Radio-Frequency
Radio-Frequency Identification (RFID), dan fitur struk Identification (RFID), and online receipt feature on
online pada aplikasi travoy. Selain itu, JMTO juga travoy application. Apart from that, JMTO is also
mengembangkan bisnis baru yang meliputi payment developing new businesses which include payment
gateway (GeToll), ekosistem pembayaran terintegrasi gateway (GeToll), integrated payment ecosystem
(GetPay), dan pengelolaan parkir (GetPark). (GetPay), and parking management (GetPark).
Kinerja Segmen Usaha Pengoperasian Operating Business Segment Performance
Dengan kapasitas dan keunggulan yang dimilikinya, With its capacity and advantages, PT JMTO continues to
PT JMTO terus mendapatkan kepercayaan untuk gain trust in operating toll roads. There were increase in
mengoperasikan jalan tol. Terdapat penambahan panjang the length of toll roads operated by PT JMTO in 2023,
ruas tol yang dioperasikan oleh PT JMTO pada tahun including:
2023, antara lain:
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• Ruas Cimanggis-Cibitung; • Cimanggis-Cibitung;
• Ruas Cibitung- Cilincing-Tanjung Priok; • Cibitung-Cilincing-Tanjung Priok;
• Ruas Bogor-Ciawi-Sukabumi; • Bogor-Ciawi-Sukabumi;
• Ruas Cinere-Serpong. • Cinere-Serpong.
Kontrak manajemen pada ruas tol Jasa Marga Group, Management contract for Jasa Marga Group toll roads
antara lain: include:
• Ruas Belawan-Medan-Tj Morawa; • Belawan-Medan-Tj Morawa;
• Ruas Surabaya-Gempol; • Surabaya-Gempol;
• Ruas Semarang A, B, C; • Semarang A, B, C;
• Ruas Jakarta-Cikampek; • Jakarta-Cikampek;
• Ruas Palimanan-Kanci; • Palimanan-Kanci;
• Ruas Jakarta-Bogor-Ciawi; • Jakarta-Bogor-Ciawi;
• Ruas JORR seksi E, W2S dan Ulujami-Pondok Aren; • JORR Section E, W2S and Ulujami-Pondok Aren;
• Ruas Purwakarta-Bandung-Cileunyi; • Purwakarta-Bandung-Cileunyi;
• Ruas Dalam Kota, Sedyatmo dan Jakarta-Tangerang; • Dalam Kota, Sedyatmo and Jakarta-Tangerang;
• Ruas Semarang-Batang; • Semarang-Batang;
• Ruas Ngawi-Kertosono; • Ngawi-Kertosono;
• Ruas Kunciran-Serpong; • Kunciran-Serpong;
• Ruas Balikpapan-Samarinda; • Balikpapan-Samarinda;
• Ruas Jalan Layang MBZ Sheikh Mohamed Bin Zayed; • MBZ Sheikh Mohamed Bin Zayed Flyover;
• Ruas Cengkareng-Batuceper-Kunciran; • Cengkareng-Batuceper-Kunciran;
• Ruas Bogor Outer Ring Road; • Bogor Outer Ring Road;
• Ruas Jakarta-Cikampek II Sisi Selatan; • Jakarta-Cikampek II South Side;
• Ruas Nusa Dua-Tanjung Benoa; • Nusa Dua-Tanjung Benoa;
• Ruas JORR W2 Utara; • JORR W2 North;
• Ruas Gempol-Pandaan; • Gempol-Pandaan;
• Ruas Gempol-Pasuruan; • Gempol-Pasuruan;
• Ruas Semarang-Solo; • Semarang-Solo;
• Ruas Pandaan-Malang; • Pandaan-Malang;
• Ruas Solo-Ngawi; • Solo-Ngawi;
• Ruas Medan-Kualanamu-Tebing Tinggi; • Medan-Kualanamu-Tebing Tinggi;
• Ruas Surabaya-Mojokerto; Surabaya-Mojokerto;
• Ruas Serpong-Cinere; Serpong-Cinere;
• Ruas Manado-Bitung. Manado-Bitung.
PT JMTO juga berhasil memiliki pengoperasian pada PT JMTO has also succeeded in operating non-Jasa
ruas tol Non Jasa Marga Group, antara lain: Marga Group toll roads, including:
• Ruas Krian-Legundi-Bunder-Manyar; • Krian-Legundi-Bunder-Manyar;
• Ruas Cimanggis-Cibitung; • Cimanggis-Cibitung;
• Ruas Bogor-Ciawi-Sukabumi; • Bogor-Ciawi-Sukabumi;
• Ruas Cibitung-Cilincing-Tanjung Priok; • Cibitung-Cilincing-Tanjung Priok;
• Ruas Serpong-Balaraja; • Serpong-Balaraja;
• Ruas Kayu Agung-Palembang-Betung; • Kayu Agung-Palembang-Betung;
• Ruas Semarang-Demak; • Semarang-Demak;
• Ruas Medan-Binjai* • Medan-Binjai.
*) PT JMTO menyediakan layanan pengoperasian ruas Medan-Binjai *) PT JMTO provides operating services for Medan-Binjai section during
pada periode Januari - Oktober 2023. the period of January - October 2023.
Profitabilitas Segmen Usaha Pengoperasian Profitability of Operating Business Segment
Pada tahun 2023, segmen usaha pengoperasian berhasil In 2023, operating business segment managed to record
membukukan laba usaha sebesar Rp309,6 miliar, lebih operating profit of Rp309.6 billion, increased 65.7% than
lebih tinggi 65,7% dari tahun 2022 yaitu sebesar Rp186,8 in 2022 of Rp186.8 billion.
miliar.
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Tabel Kinerja Segmen Usaha Pengoperasian*
Table of Operations Business Segment Performance
(dalam jutaan Rupiah)
(in Million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
Pendapatan Usaha
2.100.397 1.880.023 220.374 11,7%
Operating Revenues
Beban Usaha
(1.690.807) (1.572.471) (118.336) 7,5%
Operating Expenses
Laba Bruto
409.590 307.552 102.038 33,2%
Gross Profit
Beban Umum dan Administrasi
(103.966) (88.346) (15.620) 17,7%
General and Administration Expenses
Penghasilan (Beban) Lain-Lain
3.976 (32.399) 36.375 (112,3%)
Other Income (Expenses)
Laba Usaha
309.600 186.807 122.793 65,7%
Profit on Operations
Aset
1.468.665 1.311.149 157.516 12,0%
Asset
Liabilitas Segmen
858.557 746.907 111.650 14,9%
Segment Liabilities
Keterangan/Notes:
*) Angka yang tersaji pada tabel di atas merupakan angka sebelum eliminasi.
*) The numbers represented in the table above are the numbers before elimination.
Analisis Kinerja Tahun 2023 Performance Analysis in 2023
Seiring dengan bertambahnya ruas-ruas jalan tol yang Along with increase in newly operational toll road
baru beroperasi seperti Bogor – Ciawi – Sukabumi Seksi sections such as Bogor – Ciawi – Sukabumi 2,
2, Cimanggis – Cibitung Seksi 2A, Cibitung – Cilincing Cimanggis – Cibitung 2A, Cibitung – Cilincing – Tanjung
– Tanjung Priok Seksi 4, dan Cinere – Serpong Seksi 2, Priok 4, and Cinere – Serpong 2, operating business
kinerja segmen usaha pengoperasian semakin membaik segment performance is improving which is encouraging
yang mendorong peningkatan pendapatan usaha dan increase in operating revenue and operating profit of the
laba usaha segmen usaha pengoperasian. operating business segment.
Prospek Usaha Segmen Usaha Business Prospect for Operation Business
Pengoperasian Segment
Seiring dengan bertambahnya pengoperasian ruas-ruas As new toll roads operations increases in Indonesia,
tol baru di Indonesia, prospek usaha segmen usaha business prospect for the operating business segment
pengoperasian juga akan semakin baik yang akan will also improve, which will have the potential to increase
berpotensi meningkatkan pendapatan usaha. business income.
Untuk menjaga keberlanjutan bisnis sebagai pemimpin To maintain business continuity as a leader in the field
di bidang pengoperasian jalan tol di Indonesia, PT of toll road operations in Indonesia, PT JMTO focuses
JMTO berfokus pada layanan pengoperasian jalan tol on integrated toll road operation services by providing
yang terpadu dan terintegrasi dengan menyediakan operation services, toll equipment and information and
layanan operasi, peralatan tol serta sistem informasi dan communication system (sisinfokom) based on information
komunikasi (sisinfokom) berbasis teknologi informasi, technology, thus providing toll road operation services as
sehingga memberikan layanan pengoperasian jalan a whole (one stop solution). To strengthen and enlarge
tol secara menyeluruh (one stop solution). Untuk its business scale, PT JMTO will continue to carry out or
memperkuat dan memperbesar skala bisnisnya, PT participate in open auctions on new toll road sections
JMTO akan terus senantiasa melaksanakan atau owned by BUJT other than the Jasa Marga Group.
mengikuti lelang terbuka pada ruas jalan tol baru milik
BUJT selain Jasa Marga Group.
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Dalam rangka menuju perusahaan yang berbasis digital, In order to become a digital-based company, JMTO will
JMTO terus berinovasi mengembangkan produk-produk continue to innovate in developing digital products in
digital pada tahun 2023 ini, yang menjadi competitive 2023, which will become competitive advantage for the
advantage bagi Perseroan dalam segmen usaha Company in the Toll Road Operation business segment,
Pengoperasian Jalan Tol, diantaranya adalah Tollroad including Tollroad Assistance Mobile Application with
Assistance Mobile Application dengan brand Travoy, Travoy as a brand, Intelligent Traffic Analysis, and
Intelligent Traffic Analysis, serta Aplikasi Evaluasi Officer’s Services Evaluation App, Trace (Track and Care).
Pelayanan Petugas, Trace (Track and Care).
Travoy merupakan aplikasi mobile yang bisa diunduh Travoy is mobile application that can be downloaded
pengguna jalan tol untuk membantu pengguna selama by toll road users to help users when traveling on toll
melakukan perjalanan di tol misalnya merencanakan road, for example planning trip on toll roads, monitoring
perjalanan di tol, memonitor kondisi real time jalan real time toll road conditions via CCTV, top-up electronic
tol melalui CCTV, melakukan top-up kartu elektronik, card, print digital receipt, make online tow call, and
mencetak resi digital, melakukan panggilan derek online, regarding rest area. All toll road services for toll road
dan terkait rest area. Seluruh layanan jalan tol bagia users are available in this application.
pengguna jalan tol terdapat pada aplikasi tersebut.
Intelligent Traffic Analysis meliputi proyeksi lalu lintas Intelligent Traffic Analysis includes traffic projection in the
dalam beberapa waktu mendatang sehingga tindakan future so that traffic management engineering actions
rekayasa manajemen lalu lintas dapat segera dilakukan can be carried out immediately to provide smoothness
untuk memberikan kelancaran bagi pengguna jalan driving for toll road users. Furthermore, included in
tol. Selanjutnya yang tergolong dalam Intelligent Intelligent Traffic Analysis is Incident Management
Traffic Analysis adalah Incident Management System System which includes fast detection when there is
yang meliputi deteksi cepat ketika ada kejadian yang incident that causes traffic disruption on the toll road,
menyebabkan terganggunnya lalu lintas di jalan tol, baik whether in the form of vehicle stopping, a motorbike
itu berupa kendaraan berhenti, adanya motor masuk jalan entering the toll road or an accident.
tol serta kecelakaan.
Aplikasi Trace dapat meningkatkan performa petugas Trace application can improve the performance of traffic
pelayanan lalu lintas karena akan dinilai langsung oleh service officers because it will be assessed directly by
pengguna jalan tol, dengan ini juga Perseroan dapat toll road users, with this the Company can also evaluate
melakukan evaluasi terhadap kinerja pelayanan petugas service performance of officers in the field more
di lapangan dengan lebih efektif dan sesuai. effectively and appropriately.
Segmen Usaha Preservasi Preservation Business Segment
Upaya lain yang dilakukan Perseroan untuk Another effort made by the Company to optimize its
mengoptimalkan aset yang dimiliki selain pengembangan assets, apart from developing the toll road operation
usaha jasa pengoperasian jalan tol adalah pengembangan services business, is the development of toll road
bisnis jasa preservasi jalan tol. Hal ini dilakukan dengan preservation services business. This was done by forming
membentuk Entitas Anak yang bergerak dalam bisnis a Subsidiary engaged in the toll road preservation
preservasi jalan tol, yaitu PT Jasamarga Tollroad business, PT Jasamarga Tollroad Maintenance (JMTM).
Maintenance (JMTM). Di samping melaksanakan Apart from carrying out toll road preservation work at
pekerjaan preservasi jalan tol di Jasa Marga Group, PT Jasa Marga Group, PT JMTM also provides construction
JMTM juga memberikan layanan jasa konstruksi baik di services both within and outside the Jasa Marga Group.
dalam maupun di luar Jasa Marga Group.
Tujuan dari pendirian PT JMTM, yakni untuk: Objectives of PT JMTM establishment are:
1. Memiliki kemampuan dalam pengelolaan pemenuhan 1. Has the ability to manage the fulfilment of Minimum
Standar Pelayanan Minimal (SPM) jalan tol yang Service Standards (MSS) for toll roads which is the main
menjadi aspek utama BUJT dalam pengoperasian aspect of BUJT in operating toll roads. This SPM is the
jalan tol. SPM ini merupakan indikator terpenting most important indicator in providing quality service to
dalam memberikan kualitas pelayanan kepada toll road users and affects the tariff adjustment for each
pengguna jalan tol dan mempengaruhi terhadap toll road section that has been operating.
penyesuaian tarif untuk setiap ruas jalan tol yang
telah beroperasi.
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2. Memberikan nilai lebih dari segi efisiensi biaya 2. Providing more value in terms of preservation cost
preservasi kepada BUJT. Biaya Preservasi merupakan efficiency to BUJT. Preservation cost is a cost that
biaya yang perlu dikelola dengan cermat agar tidak needs to be managed carefully so as not to erode
menggerus pendapatan tol BUJT. BUJT's toll revenue.
3. Memaksimalkan potensi bisnis jasa preservasi yang 3. Maximising the business potential of preservation
terus meningkat dengan bertambahnya panjang jalan services that continues to increase with the
tol yang beroperasi. BUJT yang telah menyelesaikan increasing length of toll roads in operation. BUJT that
konstruksi jalan tol dan masuk dalam fase operasional has completed toll road construction and entered the
akan membutuhkan pihak ketiga dalam melakukan operational phase will require a third party to perform
preservasi jalan tol untuk memenuhi SPM. toll road preservation to meet SPM.
Untuk mencapai tujuan sebagai service provider To achieve its goal of becoming a reliable and
yang handal dan terpercaya, PT JMTM mulai trustworthy service provider, PT JMTM began investing
melakukan investasi di bidang teknologi, dengan in technology, by purchasing Road Inspection Hawkeye
melakukan pembelian Road Inspection Hawkeye 2000 and Bridge Inspection. Road Inspection Hawkeye
2000 dan Bridge Inspection. Road Inspection 2000 is operated using a system that integrates several
Hawkeye 2000 dioperasikan menggunakan sistem specific sensor equipment to obtain data on road
yang mengintegrasikan beberapa peralatan sensor condition characteristics and is equipped with Automatic
yang spesifik untuk mendapatkan data karakteristik Crack Detection, hence this tool able to detect cracks
kondisi jalan dan telah dilengkapi dengan Automatic and holes automatically. This technology can help
Crack Detection sehingga alat ini mampu mendeteksi conducting inventory of toll road asset data and assess
retak dan lubang secara otomatis. Teknologi ini dapat toll road conditions accurately, effectively and efficiently.
membantu untuk melakukan inventarisasi data aset The resulting data can then be used to develop toll road
jalan tol dan penilaian kondisi jalan tol secara akurat, preservation programs to make optimal preservation
efektif dan efisien. Data yang dihasilkan kemudian costs.
dapat digunakan untuk menyusun program preservasi
jalan tol sehingga dapat diperoleh biaya preservasi
yang optimal.
Bridge Inspection dioperasikan sebagai platform atau Bridge Inspection is operated as a platform or tool to
alat bantu untuk melakukan pengecekan/inspeksi check/inspect the condition of bridges, both short and
kondisi jembatan baik bentang pendek maupun long span, at heights that are difficult to reach from
bentang panjang pada ketinggian yang sulit terjangkau under the bridge. This platform can help in detail in
dari bawah jembatan. Platform ini secara detail dapat checking the physical condition of bridge elements,
membantu pemeriksaan kondisi fisik elemen jembatan, such as checking bearing pad, crack and defect in girder,
seperti pemeriksaan bearing pad, retak dan cacat pada bridge pier and to supporting bridge preservation such
girder, pier jembatan serta mendukung preservasi as cleaning around pierhead, coating, tightening bolt,
jembatan seperti pembersihan sekitar pierhead, coating, cleaning plant, as well as monitoring overall health of
pengencangan baut, pembersihan tanaman, serta the bridge. Bridge condition inspection results can then
pemantauan kesehatan jembatan secara menyeluruh. be used to develop bridge preservation program with
Hasil dari inspeksi kondisi jembatan kemudian dapat optimal preservation costs.
digunakan untuk menyusun program preservasi
jembatan dengan biaya preservasi yang optimal.
Kinerja Segmen Usaha Preservasi Preservation Business Segment
Performance
Segmen usaha preservasi mencatatkan pendapatan Preservation business segment recorded revenue of
sebesar Rp1.498,4 miliar di tahun 2023, naik 29,7% Rp1,498.4 billion in 2023, increased 29.7% compared to
dibandingkan pendapatan pada tahun 2022 yaitu revenue in 2022 of Rp1,155.7 billion.
Rp1.155,7 miliar.
Daftar pekerjaan yang dikerjakan oleh PT JMTM di tahun A list of work by PT JMTM in 2023 can be seen in
2023 dapat dilihat pada bagian Produk dan Jasa di Bab Products and Services section in the Company Profile
Profil Perusahaan dalam Laporan Tahunan ini. Chapter in this Annual Report.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Profitabilitas Segmen Usaha Preservasi Profitability of Preservation Business
Segment
Pada tahun 2023, segmen usaha preservasi In 2023, the preservation business segment booked
membukukan laba usaha sebesar Rp424,3 miliar, an operating profit of Rp424.3 billion, an increase of
meningkat 54,9% dari tahun 2022 yang tercatat sebesar 54.9% from 2022 which was recorded at Rp273.9 billion.
Rp273,9 miliar. Angka yang disajikan pada tabel dibawah The figures presented in the table below are before
merupakan angka sebelum eliminasi. elimination.
Tabel Kinerja Segmen Usaha Preservasi*
Table of Preservation Business Segment Performance
(dalam jutaan Rupiah)
(in Million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
Pendapatan Usaha
Operating Revenues
1.498.379 1.155.661 342.718 29,7%
Beban Usaha
Operating Expenses
(967.359) (740.819) (226.540) 30,6%
Laba Bruto
Gross Profit
531.020 414.842 116.178 28,0%
Beban Umum dan Administrasi
General and Administration Expenses
(138.544) (122.560) (15.984) 13,0%
Penghasilan (Beban) Lain-lain
Other Income (Expenses)
31.808 (18.425) 50.233 (272,6%)
Laba Usaha
Profit on Operations
424.284 273.857 150.427 54,9%
Aset
Asset
2.644.486 1.919.832 724.654 37,7%
Liabilitas
Liabilities
1.800.827 1.249.800 551.027 44,1%
Keterangan/Notes:
*) Angka yang tersaji pada tabel di atas merupakan angka sebelum eliminasi.
*) The numbers represented in the table above are the numbers before elimination.
Pada tahun 2023, pendapatan segmen usaha preservasi In 2023, the preservation business segment revenue was
tercatat meningkat 29,7% dibandingkan dengan tahun recorded to increase by 29.7% compared to the previous
sebelumnya karena terdapat tambahan pekerjaan Capex year due to additional Capex work on Management
Kontrak Manajemen di beberapa ruas dan berbanding Contracts in several sections and directly proportional to
lurus dengan meningkatnya beban usaha serta laba the increase in operating expenses and operating profit
usaha PT JMTM . of PT JMTM.
Prospek Usaha Segmen Usaha Preservasi Business Prospect for Preservation
Business Segment
Ke depannya, Perseroan optimis bahwa segmen In the future, the Company is optimistic that the
usaha preservasi akan terus meningkat seiring dengan preservation business segment will continue to increase
bertambahnya panjang jalan tol yang beroperasi along with the increasing length of toll roads operating
di Indonesia. Hal ini dikarenakan BUJT yang telah in Indonesia. This is because BUJT which has completed
menyelesaikan konstruksi jalan tol dan masuk ke dalam toll road construction and entered into the operational
fase operasional akan membutuhkan pihak ketiga phase will require a third party to perform toll road
dalam melakukan preservasi jalan tol untuk memastikan preservation to ensure the fulfilment of toll road SPM.
pemenuhan SPM jalan tol.
Pada tahun 2023, PT JMTM mencatatkan perolehan In 2023, PT JMTM recorded the acquisition of preservation
kontrak manajemen preservasi untuk 20 ruas Jalan tol management contracts for 20 sections of 1,110.90 km toll
sepanjang 1.110,90 km dan 15 proyek di luar kontrak road and 15 projects outside of management contracts.
manajemen.
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Implementasi teknologi Intelligent Maintenance System Implementation of Intelligent Maintenance System (IMS) (IMS) dengan penilaian kinerja keselamatan jalan technology with road safety performance assessment menggunakan metode iRAP STAR Rating yaitu penilaian using the iRAP STAR Rating method, which is a road kinerja keselamatan jalan melalui Star Rating dengan safety performance assessment through Star Rating with Hawkeye 2000. Hawkeye 2000. Penggunaan Hawkeye 2000, kendaraan khusus Hawkeye 2000 utilization, a specialised smart vehicle, berteknologi pintar (smart) untuk mendapatkan nilai kondisi is used to obtain more accurate road condition values, jalan dengan lebih akurat, data geometrik, dan data aset geometric data, and road asset data. Hawkeye 2000 jalan. Hawkeye 2000 telah digunakan di seluruh ruas jalan has been used in all toll roads owned by Jasa Marga in tol milik Jasa Marga yang berada di Pulau Jawa. Beroperasi Java. Operating since 2018, Hawkeye 2000 is not only sejak tahun 2018, Hawkeye 2000 tidak hanya digunakan used to conduct road condition surveys on Jasa Marga untuk melakukan survei kondisi jalan pada ruas jalan tol Group toll roads but also on non-jasa Jasa Marga Group Jasa Marga Group tetapi juga pada ruas jalan tol non Jasa toll roads. By 2023, Hawkeye 2000 has processed road Marga Group. Pada tahun 2023, Hawkeye 2000 telah condition data for 5,217.85 kilometers of Jasa Marga mengolah data kondisi jalan sepanjang 5.217,85 kilometer Group toll road lanes and 55.80 kilometers of non-Jasa lajur jalan tol Jasa marga Group dan 55,80 kilometer lajur Marga Group toll road lanes. jalan tol non Jasa Marga Group. Pengembangan sistem manajemen jembatan Development of bridge management system using the menggunakan platform Bridge Inspection MOOG dengan MOOG Bridge Inspection platform with a gantry type. tipe gantry. Teknologi ini membantu dalam mencatat This technology helps record condition of the bridge, kondisi jembatan, menyediakan data teknis jembatan provides technical data on the bridge and helps field serta membantu tenaga lapangan untuk dapat mengakses personnel to safely access pipe installation areas and area instalasi pipa serta komponen lainnya yang berada other components within a narrow range. A number of dalam jangkauan sempit secara aman. Sejumlah kondisi conditions that can utilize this bridge inspection tool yang bisa memanfaatkan alat inspeksi jembatan ini antara include bridge with high pier, bridge that over river so lain jembatan dengan pier yang tinggi, jembatan yang it is not possible to install scaffolding or sky worker and berada di atas sungai sehingga tidak memungkinkan bridge with heavy traffic underneath. Currently, Bridge untuk dipasang perancah atau sky worker serta jembatan Inspection has been used to carry out inspections on 4 dengan lalu lintas yang padat di bawahnya. Saat ini, bridges consisting of 3 belonging to Jasa Marga Group, Bridge Inspection telah digunakan untuk melakukan namely the MBZ Toll Road Flyover Bridge, Cipada Bridge, pemeriksaan pada 4 Jembatan terdiri dari 3 milik Jasa Cikubang Bridge and non-Jasa Marga section, namely Marga Group yaitu Jembatan Layang Jalan Tol MBZ, Tanjung Priok Toll Access Bridge. Jembatan Cipada, Jembatan Cikubang dan ruas non Jasa Marga yaitu Jembatan Akses Tol Tanjung Priok. Segmen Usaha Lainnya Other Business Segment Jasa Marga menjalankan bisnis segmen usaha lainnya Jasa Marga operates other business segments to develop untuk mengembangkan bisnis prospektif dengan cara prospective businesses by optimising the Company's mengoptimalkan aset Perseroan di ruang milik jalan tol assets in toll road right-of-way (Rumijatol) along toll roads (Rumijatol) sepanjang jalan tol milik Jasa Marga Group. owned by Jasa Marga Group. The development of this Pengembangan segmen ini dilakukan oleh entitas anak segment is carried out by the Company's subsidiary, Perusahaan, yaitu PT Jasamarga Related Business PT Jasamarga Related Business (JMRB). Currently PT (JMRB). Saat ini PT JMRB sedang mengembangkan JMRB is developing property/Toll Corridor Development properti/Toll Corridor Development (TCD) dengan (TCD) under the branding 'Travoy', which includes Rest branding "Travoy", Tempat Istirahat dan Pelayanan and Service Areas (TIP), advertising and utilities, building (TIP), iklan dan utilitas, pengelolaan gedung, serta management, as well as commercial businesses. PT bisnis komersil. PT JMRB juga terus melakukan inovasi JMRB also continues to innovate and establish strategic dan menjalin kerjasama strategis dengan mitra untuk cooperation with partners to develop other prospective mengembangkan bisnis prospektif lainnya. businesses. 328 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Kinerja Segmen Usaha Lainnya Performance of Other Business Segment
Kemajuan pengembangan bisnis properti PT JMRB dapat The progress of PT JMRB's property business
dilihat dari telah terjualnya unit-unit rumah di proyek development can be seen from the sale of housing
perumahan Spring Residence Sidoarjo, Ambawani, dan units in the Spring Residence Sidoarjo housing project,
beberapa proyek pengembangan lainnya. Ambawani, and several other development projects.
Profitabilitas Segmen Usaha Lainnya Profitability of Other Business Segment
Pada tahun 2023, segmen usaha lainnya membukukan In 2023, other business segment posted operating profit
laba usaha sebesar Rp22,5 miliar, menurun 43,4% of Rp22.5 billion, decreased 43.4% compared to the
dibandingkan tahun sebelumnya sebesar Rp39,8 miliar. previous year of Rp39.8 billion.
Analisa Kinerja Segmen Usaha Lainnya Performance Analysis of Other Business
Segment
Tabel Kinerja Segmen Usaha lainnya*
Table of Other Business Segment Performance
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
Pendapatan Usaha
617,665 503,224 114,441 22.7%
Operating Revenues
Beban Usaha
(550,009) (415,467) (134,542) 32.4%
Operating Expenses
Laba Bruto
67,656 87,757 (20,101) (22.9%)
Gross Profit
Beban Umum dan Administrasi
(66,221) (59,876) (6,345) 10.6%
General and Administration Expenses
Penghasilan (Beban) Lain-Lain
21,091 11,897 9,194 77.3%
Other Income (Expenses)
Laba Usaha
22,526 39,778 (17,252) (43.4%)
Profit on Operations
Aset
2,280,120 2,184,178 95,942 4.4%
Assets
Liabilitas
514,154 395,695 118,459 29.9%
Liabilities
Keterangan/Notes:
*) Angka yang tersaji pada tabel di atas merupakan angka sebelum eliminasi.
*) The numbers represented in the table above are the numbers before elimination.
Prospek Segmen Usaha Lainnya Prospect for Other Business Segment
Perseroan melihat segmen usaha lainnya memiliki The Company sees that other business segment have
prospek yang baik ke depannya. Perseroan melalui PT good prospect in the future. The Company, through PT
JMRB terus mengkaji dan mengembangkan segmen JMRB, continues to review and develop other business
usaha lainnya agar dapat meningkatkan kontribusi segment in order to increase the Company's revenue
pendapatan Perseroan di masa yang akan datang. contribution in the future. This potential increase in
Potensi peningkatan pendapatan ini diharapkan revenue is expected to come from an increase in toll road
bersumber dari peningkatan lalu lintas jalan tol dengan traffic as more new toll road networks are connected.
semakin banyaknya jaringan jalan tol baru yang
terkoneksi.
Salah satu upaya untuk mengembangkan segmen usaha One effort to develop other business segments is
lain yaitu mengoptimalisasi aset di sepanjang jalan tol optimizing assets along the Company's toll roads, by
Perseroan, dengan mengembangkan TCD, dengan cara developing TCD, by exploring cooperation with several
melakukan penjajakan kerja sama dengan beberapa strategic partners, both private companies in the property
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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mitra strategis baik perusahaan swasta bidang properti sector and state-owned company synergy. Currently, PT maupun sinergi BUMN. Saat ini, PT JMRB tengah fokus JMRB is focusing on developing Taman Mini Toll Corridor melakukan pengembangan Toll Corridor Development Development (TCD) or Travoy Hub. Travoy Hub as the (TCD) Taman Mini atau Travoy Hub. Travoy Hub sebagai first TIP Development in Indonesia. Travoy Hub is a Rest TIP Pengembangan pertama di Indonesia. Travoy and Service Center (TIP) development that combines Hub merupakan pengembangan Tempat Istirahat dan Taman Mini LRT Station with a business center and Pelayanan (TIP) yang memadukan Stasiun LRT Taman gathering point between modes of transportation. Mini dengan pusat bisnis dan gathering point antar moda transportasi. Selain itu, PT JMRB juga mengembangkan bisnis utilitas Apart from that, PT JMRB is also developing utility serta bisnis digital di sepanjang koridor jalan tol milik business and digital business along the toll road Jasa Marga Group. PT JMRB terus menjalin kerjasama corridors belonging to Jasa Marga Group. PT JMRB dengan mitra-mitra strategis untuk menambah daya continues to collaborate with strategic partner to saing dan memperluas cakupan pasar khususnya dalam increase competitiveness and expand market coverage, bidang utilitas dan bisnis digital. especially in the utility and digital business sector. PT JMRB senantiasa mengembangkan bisnis usaha PT JMRB always develop other business and follow lain dan mengikuti perkembangan teknologi dengan technological development by utilizing digital memanfaatkan teknologi digital dalam rangka technology in order to maximize business opportunities memaksimalkan peluang usaha yang dimiliki serta and services to the Company's customers. In order to pelayanan terhadap pelanggan Perseroan. Guna improve services to TIP users and take predictive steps meningkatkan pelayanan kepada pengguna TIP dan by installing Smart CCTV on TIP toll roads to monitor TIP melakukan langkah-langkah prediktif dengan memasang conditions, providing Travoy Nitro in Rest Areas for filling Smart CCTV di TIP jalan tol untuk monitoring kondisi TIP, vehicle nitrogen. menyediakan Travoy Nitro di Rest Area untuk pengisian nitrogen kendaraan. PT JMRB turut berkomitmen dalam mengembangkan PT JMRB is also committed to developing environmentally bisnis yang ramah lingkungan, salah satunya friendly businesses, one of which is by utilizing new and dengan pemanfaatan energi baru terbarukan melalui renewable energy through installing solar panels on TIP pemasangan panel surya di TIP yang bekerja sama in collaboration with one of potential partners. In addition, dengan salah satu mitra potensial. Selain itu, PT JMRB PT JMRB installed Public Electric Vehicle Charging melakukan pemasangan Stasiun Pengisian Kendaraan Station (SPKLU) at TIP for charging electric vehicles in Listrik Umum (SPKLU) di TIP untuk pengisian tenaga order to support the government in increasing the use of kendaraan listrik dalam rangka mendukung pemerintah more environmentally friendly electric vehicle. dalam meningkatkan penggunaan kendaraan listrik yang lebih ramah lingkungan. Mengingat pengembangan wilayah juga sangat Considering that regional development is also closely berkaitan dengan konektivitas jalan tol, PT JMRB akan related to toll road connectivity, PT JMRB will optimise mengoptimalkan potensi pengembangan di sektor the development potential in the property sector/Toll properti/Toll Corridor Development (TCD) karena Corridor Development (TCD) because the presence of keberadaan jalan tol sangat berpengaruh terhadap nilai toll roads greatly affects the selling value of property. jual properti. 330 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Keuangan
Financial Overview
Laporan Keuangan Konsolidasian PT Jasa Marga The Consolidated Financial Statements of PT Jasa Marga
(Persero) Tbk dan entitas anaknya yang disajikan sesuai (Persero) Tbk and its subsidiaries which are presented in
dengan prinsip-prinsip akuntansi keuangan yang berlaku accordance with generally accepted financial accounting
umum di Indonesia (PSAK) untuk tahun yang berakhir principles in Indonesia (PSAK) for the year ending
pada 31 Desember 2023 dan 2022 menjadi dasar dalam December 31, 2023 and 2022 are the basis for analyzing
melakukan analisis atas kinerja keuangan Perseroan. the Company's financial performance. The 2023 Financial
Laporan Keuangan tahun 2023 telah diaudit oleh Kantor Statements has been audited by Public Accounting Firm
Akuntan Publik (KAP) Amir Abadi Jusuf, Aryanto, Mawar (KAP) Amir Abadi Jusuf, Aryanto, Mawar & Rekan, and
& Rekan, dan memperoleh pendapat/opini wajar, dalam obtained a fair opinion in all material respects. Likewise,
semua hal yang material. Begitupula dengan Laporan the 2022 Financial Statements has been audited by KAP
Keuangan tahun 2022 telah diaudit oleh KAP Amir Amir Abadi Jusuf, Aryanto, Mawar & Rekan and obtained
Abadi Jusuf, Aryanto, Mawar & Rekan dan memperoleh fair opinion in all material respects.
pendapatan/opini wajar, dalam semua hal yang material.
Pemahaman atas uraian tinjauan keuangan yang tersaji Understanding the description of financial review
tetap memperhatikan penjelasan pada Catatan Laporan presented still requires attention to explanation in the
Keuangan Konsolidasian (CALK) sebagai bagian yang Notes to the Consolidated Financial Statements (CALK)
tidak terpisahkan dari Laporan Tahunan ini. Analisis as inseparable part of this Annual Report. Analysis
terkait kinerja keuangan Perseroan juga mengacu pada related to the Company's financial performance also
kinerja keuangan di tahun sebelumnya sebagai data refers to financial performance in the previous year as
pembanding sehingga analisis yang disampaikan lebih comparative data, hence the analysis presented is more
komprehensif. comprehensive.
Laporan Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position
Tabel Laporan Posisi Keuangan Konsolidasian
Table of Consolidated Statements of Financial Position
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
ASET/ ASSETS
ASET LANCAR
CURRENT ASSETS
Kas dan setara kas
4.438.951 8.429.118 (3.990.167) (47,3%)
Cash and cash equivalents
Investasi jangka pendek
1.360.795 2.394.007 (1.033.212) (43,2%)
Short-term investments
Piutang lain-lain
1.266.347 1.224.992 41.355 3,4%
Other receivables
Persediaan
119.490 98.627 20.863 21,2%
Inventories
Biaya dibayar di muka dan uang muka-neto
95.910 68.276 27.634 40,5%
Prepaid expenses and advances-net
Pajak dibayar di muka
134.956 86.149 48.807 56,7%
Prepaid taxes
Dana dibatasi penggunaannya
558.326 71.043 487.283 685,9%
Restricted funds
TOTAL ASET LANCAR
7.974.775 12.372.212 (4.397.437) (35,5%)
TOTAL CURRENT ASSETS
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Tabel Laporan Posisi Keuangan Konsolidasian
Table of Consolidated Statements of Financial Position
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
ASET TIDAK LANCAR
NON-CURRENT ASSETS
Piutang lain-lain
27.5000 115.000 160.000 139,1%
Other receivables
Dana dibatasi penggunaannya
292.783 165.776 127.007 76,6%
Restricted funds
Investasi pada entitas asosiasi dan ventura bersama-neto
6.155.705 8.974.143 (2.818.438) (31,4%)
Investment in associates and joint ventures – net
Aset tetap - neto
474.401 360.716 113.685 31,5%
Fixed asset – net
Properti investasi – neto
751.557 604.289 147.268 24,4%
Properti investasi – neto
Aset tak berwujud – neto
Intangible assets – net
Hak pengusahaan jalan tol
111.246.294 66.979.662 44.266.632 66,1%
Toll road concession rights
Lainnya
109.573 81.074 28.499 35,2%
Others
Goodwill 41.849 41.849 0 0,0%
Aset keuangan lainnya - neto
246.677 349.695 (103.018) (29,5%)
Other financial assets – net
Aset tidak lancar lainnya - neto
1.720.233 1.094.766 625.467 57,1%
Other non-current assets – net
Aset derivatif
23.142 - 23.142 100,0%
Derivative assets
TOTAL ASET TIDAK LANCAR
121.337.214 78.651.970 42.685.244 54,3%
TOTAL NON-CURRENT ASSETS
TOTAL ASET
129.311.989 91.139.182 38.172.807 41,9%
TOTAL ASSETS
LIABILITAS/ LIABILITY
LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
Utang usaha
179.230 134.726 44.504 33,0%
Accounts payable
Utang kontraktor
560.316 457.783 102.533 22,4%
Contractors payable
Utang pajak
363.898 785.809 (421.911) (53,7%)
Taxes payable
Beban akrual
8.120.532 5.224.379 2.896.153 55,4%
Accrued expenses
Utang bank
4.499.415 1.853.174 2.646.241 142,8%
Bank loans
Utang lembaga keuangan bukan bank
908.102 - 908.102 100,0%
Non-bank financial institutions loan
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Laporan Posisi Keuangan Konsolidasian
Table of Consolidated Statements of Financial Position
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun :
Current maturities of long-term liabilities:
Utang bank
5.072.042 360.177 4.711.865 1308,2%
Bank loans
Utang lembaga keuangan bukan bank
200.000 - 200.000 100,0%!
Non-bank financial institutions loan
Utang obligasi
- 1.100.350 (1.100.350) 100,0%
Bonds payable
Liabilitas pembebasan tanah
1.298.843 838.542 460.301 54,9%
Land acquisition liabilities
Liabilitas sewa
72.631 29.379 43.252 147,2%
Lease liabilities
Provisi pelapisan jalan tol
541.854 493.242 48.612 9,9%
Provision for overlay
Pendapatan ditangguhkan
46.724 139.659 (92.935) (66,5%)
Deferred revenues
Liabilitas imbalan kerja
1.794 1.794 0 0,0%
Employee benefits liabilities
Liabilitas keuangan jangka pendek lainnya
955.782 723.974 231.808 32,0%
Other short-term financial liability
TOTAL LIABILITAS JANGKA PENDEK
22.821.163 12.142.988 10.678.175 87,9%
TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG
NON-CURRENT LIABILITIES
Liabilitas pajak tangguhan
5.651.292 1.634.980 4.016.312 245,6%
Deferred tax liabilities
Utang kontraktor jangka panjang
488.130 213.454 274.676 128,7%
Long-term contractors payable
Beban akrual jangka panjang
715.029 693.945 21.084 3,0%
Long-term accrued expenses
Liabilitas jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam satu tahun :
Long-term liabilities – net of current maturities :
Utang bank
57.046.445 46.687.743 10.358.702 22,2%
Bank loans
Utang lembaga keuangan bukan bank
- 200.000 (200.000) (100,0%)
Non-bank financial institutions loan
Utang obligasi
897.353 895.770 1.583 0,2%
Bonds payable
Liabilitas pembebasan tanah
251.067 859.008 (607.941) (70,8%)
Land acquisition liabilities
Liabilitas sewa
57.385 91.114 (33.729) (37,0%)
Lease liabilities
Provisi pelapisan jalan tol
731.649 475.964 255.685 53,7%
Provision for overlay
Pendapatan ditangguhkan
73683 - 73.683 100,0%
Deferred revenues
Liabilitas imbalan kerja jangka panjang
1.316.108 1.256.108 60.000 4,8%
Long-term employee benefits liabilities
Liabilitas Derivatif
67.171 90.748 (23.577) (26,0%)
Derivative Liability
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Tabel Laporan Posisi Keuangan Konsolidasian
Table of Consolidated Statements of Financial Position
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Liabilitas jangka panjang lainnya
284.308 275.973 8.335 3,0%
Other long-term liabilities
TOTAL LIABILITAS JANGKA PANJANG
67.579.620 53.374.807 14.204.813 26,6%
TOTAL NON-CURRENT LIABILITIES
TOTAL LIABILITAS
90.400.783 65.517.793 24.882.990 38,0%
TOTAL LIABILITIES
EKUITAS/ EQUITY
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk
Equity attributable to owners of the parent entity
Modal saham - nilai nominal Rp 500 (rupiah penuh) per
saham Modal dasar 19.040.000.000 saham
Modal ditempatkan dan disetor penuh - 1 saham seri A
Dwiwarna dan 7.257.871.199 saham seri B
3.628.936 3.628.936 0 0,0%
Capital stock - Rp500 par value (full amount) per share
Authorized - 19,040,000,000 shares Issued and fully paid
1 series A Dwiwarna share and 7,257,871,199 series B
shares
Tambahan modal disetor - neto
3.997.085 3.997.085 0 0,0%
Additional paid in capital - net
Selisih atas transaksi entitas non-pengendali
(51.064) (46.482) (4.582) 9,9%
Difference from non-controlling interest transaction
Saldo laba
Retained earnings
Telah ditentukan penggunaannya
8.971.304 8.971.304 0 0,0%
Appropriated
Belum ditentukan penggunaannya
13.697.656 7.453.482 6.244.174 83,8%
Unappropriated
Penghasilan komprehensif lain:
Other comprehensive income:
Keuntungan yang belum direalisasi dari aset keuangan
pada nilai wajar (1.166.806) (1.049.514) (117.292) 11,2%
Unrealized gain on financial assets as fair value
Kerugian liabilitas derivatif lindung nilai
(50.675) (100.596) 49.921 (49,6%)
Loss on Hedge Derivative Liability
Pengukuran kembali liabilitas imbalan kerja jangka panjang
(1.134.999) (1.028.612) (106.387) 10,3%
Remeasurements of long-term employee benefits liability
Ekuitas Neto yang Dapat diatribusikan kepada :
Net equity attributable to:
Pemilik Entitas Induk
27.891.437 21.825.603 6.065.834 27,8%
Owners of The Parent Entity
Kepentingan Non Pengendali
11.019.769 3.795.786 7.223.983 190,3%
Non-Controlling Interests
TOTAL EKUITAS
38.911.206 25.677.121 13.234.085 51,5%
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
129.311.989 91.139.182 38.172.807 41,9%
TOTAL LIABILITIES AND EQUITY
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Management Discussion and Analysis
Aset
Asset
Tabel Aset
Table of Asset
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
ASET LANCAR
CURRENT ASSETS
Kas dan setara kas
4.438.951 8.429.118 (3.990.167) (47,3%)
Cash and cash equivalents
Investasi jangka pendek
1.360.795 2.394.007 (1.033.212) (43,2%)
Short-term investments
Piutang lain-lain
1.266.347 1.224.992 41.355 3,4%
Other receivables
Persediaan
119.490 98.627 20.863 21,2%
Inventories
Biaya dibayar di muka dan uang muka-neto
95.910 68.276 27.634 40,5%
Prepaid expenses and advances-net
Pajak dibayar di muka
134.956 86.149 48.807 56,7%
Prepaid taxes
Dana dibatasi penggunaannya
558.326 71.043 487.283 685,9%
Restricted funds
TOTAL ASET LANCAR
7.974.775 12.372.212 (4.397.437) (35,5%)
TOTAL CURRENT ASSETS
ASET TIDAK LANCAR
NON-CURRENT ASSETS
Piutang lain-lain
275.000 115.000 160.000 139,1%
Other receivables
Dana dibatasi penggunaannya
292.783 165.776 127.007 76,6%
Restricted funds
Investasi pada entitas asosiasi dan ventura bersama-neto
6.155.705 8.974.143 (2.818.438) (31,4%)
Investment in associates and joint ventures - net
Aset tetap - neto
474.401 360.716 113.685 31,5%
Fixed asset - net
Properti investasi - neto
751.557 604.289 147.268 24,4%
Properti investasi - neto
Aset tak berwujud - neto
Intangible assets - net
Hak pengusahaan jalan tol
111.246.294 66.979.662 44.266.632 66,1%
Toll road concessions rights
Lainnya
109.573 81.074 28.499 35,2%
Others
Goodwill 41.849 41.849 0 0,0%
Aset keuangan lainnya - neto
246.677 349.695 (103.018) (29,5%)
Other financial assets - net
Aset tidak lancar lainnya - neto
1.720.233 1.094.766 625.467 57,1%
Other non-current assets - net
Aset derivatif
23.142 - 23.142 100,0%
Derivative assets
TOTAL ASET TIDAK LANCAR
121.337.214 78.651.970 42.570.244 54,1%
Other Non-Current Assets - Net
TOTAL ASET
TOTAL ASSETS
129.311.989 91.139.182 38.172.807 41,9%
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Total Aset Total Assets
Pada tahun 2023, total aset Perseroan tercatat lebih In 2023, the Company's total assets was recorded
tinggi dibandingkan tahun 2022 utamanya disebabkan to be higher than in 2022 mainly due to the increase
oleh peningkatan aset tidak lancar pada aset tak in non-current assets in intangible assets - net
berwujud - neto hak pengusahaan jalan tol dengan toll road concession rights with the repurchase of
dilakukannya pembelian kembali atas Reksa Dana Mandiri Infrastruktur Ekuitas Transjawa (MIET) Limited
Penyertaan Terbatas (RDPT) Mandiri Infrastruktur Ekuitas Participation Fund (RDPT) in PT Lintas Marga Jawa (LMJ)
Transjawa (MIET) di PT Lintas Marga Jawa (LMJ) pada on three toll road sections, namely Semarang-Batang,
tiga ruas jalan tol, yakni Semarang-Batang, Solo-Ngawi, Solo-Ngawi, and Ngawi-Kertosono so that the application
dan Ngawi-Kertosono sehingga berlaku penerapan of Financial Accounting Standard (PSAK) 22 on Business
Penyertaan Standar Akuntansi Keuangan (PSAK) 22 Combinations is applicable.
tentang Kombinasi Bisnis.
Aset Lancar Current Assets
Perseroan mencatatkan penurunan aset lancar di tahun The Company recorded a decrease in current assets in
2023 dibandingkan dengan tahun sebelumnya karena 2023 compared to the previous year due to a decrease
penurunan kas dan setara kas serta investasi jangka in cash and cash equivalents and short-term investments.
pendek.
Tabel Aset Lancar
Table of Current Assets
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Kas dan setara kas
4.438.951 8.429.118 (3.990.167) (47,3%)
Cash and cash equivalents
Investasi jangka pendek
1.360.795 2.394.007 (1.033.212) (43,2%)
Short-term investment
Piutang lain-lain
1.266.347 1.224.992 41.355 3,4%
Other receivables
Persediaan
119.490 98.627 20.863 21,2%
Inventories
Biaya dibayar di muka dan uang muka-neto
95.910 68.276 27.634 40,5%
Prepaid expenses and advances-net
Pajak dibayar di muka
134.956 86.149 48.807 56,7%
Prepaid taxes
Dana dibatasi penggunaannya
558.326 71.043 487.283 685,9%
Restricted funds
TOTAL ASET LANCAR
7.974.775 12.372.212 (4.397.437) (35,5%)
TOTAL CURRENT ASSETS
Kas dan Setara Kas Cash and Cash Equivalents
Kas dan setara kas Perseroan tercatat menurun di tahun The Company cash and cash equivalents recorded a
2023 yang utamanya disebabkan oleh penurunan kas decrease in 2023 which was mainly due to a decrease in
tersedia di bank. cash available at banks.
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Tabel Kas dan Setara Kas
Table of Cash and Cash Equivalents
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Kas
Cash on Hand
13.229 15.519 (2.290) (14,8%)
Bank
Bank
1.082.613 4.505.364 (3.422.751) (76,0%)
Deposito Berjangka
Time Deposits
3.343.109 3.908.235 (565.126) (14,5%)
Total 4.438.951 8.429.118 (3.990.167) (47,3%)
Investasi Jangka Pendek Short Term Investment
Pada tahun 2023, Perseroan mencatakan penurunan In 2023, the Company recorded a decrease in short-term
investasi jangka karena pada Juli 2023, terdapat investments due to the fact that in July 2023, there is
pengalihan hak kepemilikan atas seluruh saham milik a transfer of ownership rights over all shares owned by
RDPT MIET pada PT LMJ di 3 ruas jalan tol. RDPT MIET in PT LMJ in 3 toll road sections.
Tabel Investasi Jangka Pendek
Table of Short-term Investment
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Efek yang Diukur pada Nilai Wajar melalui Penghasilan Komprehensif Lain
Marketable Securities Measured at Fair Value Other Comprehensive Income
KIK DINFRA Toll Road Mandiri-001 1.109.651 1.028.619 81.032 7,9%
Reksadana Mandiri Investasi Dana Obligasi Seri II
4.530 4.530 0 0,0%
Mutual Fund Mandiri Investment - Bond II Series
Reksadana Penyertaan Terbatas MIET
- 1.068.007 (1.068.007) (100,0%)
MIET Mutual Fund
Kenaikan Nilai Aset Neto
246.614 292.851 (46.237) (15,8%)
Increase in Net Assets Value
Total 1.360.795 2.394.007 (1.033.212) (43,2%)
Piutang Lain-lain - Lancar Other Receivables – Current
Piutang lain-lain lancar di tahun 2023 mengalami Current other receivables in 2023 increased compared
peningkatan dibandingkan tahun sebelumnya karena to the previous year due to an increase in third party
peningkatan piutang pihak ketiga. receivables.
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Tabel Piutang Lain-lain - Lancar
Table of Other Receivables - Current
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Piutang Lain-lain Lancar
Other Receivables - Current
Pihak Berelasi
344.226 527.578 (183.352) (34,8%)
Related Parties
Pihak Ketiga
1.038.370 828.977 209.393 25,3%
Third Parties
Dikurangi:
Less:
Cadangan Kerugian Penurunan Piutang
(116.249) (131.563) 15.313 (11,6%)
Allowance for Impairment Losses
Sub total 922.121 697.414 224.706 32,2%
Total 1.266.347 1.224.992 41.354 3,4%
Persediaan Inventories
Pada tahun 2023, Perseroan mencatatkan peningkatan In 2023, the Company recorded an increase in inventory
persediaan dibandingkan dengan tahun 2022 utamanya compared to 2022 mainly due to an increase in property
disebabkan oleh peningkatan persediaan properti dari inventory from prospective business subsidiaries.
anak perusahaan bisnis prospektif.
Tabel Persediaan
Table of Inventories
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Persediaan Properti
107.985 87.632 20.353 23,2%
Property Inventory
Persediaan Lain-lain
6.788 5.028 1.760 35,0%
Other Inventory
Persediaan Manufaktur
4.717 5.967 (1.250) (20,9%)
Manufacturing Inventory
Total 119.490 98.627 20.863 21,2%
Biaya Dibayar di Muka dan Uang Muka – Neto Prepaid Expenses and Advances – Net
Pada tahun 2023, biaya dibayar di muka dan uang In 2023, prepaid expenses and advances recorded
muka tercatat meningkat dibandingkan dengan tahun an increase compared to the previous year due to an
sebelumnya karena meningkatnya biaya dibayar dimuka increase in prepaid expenses and operational advances.
dan uang muka operasional.
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Tabel Biaya Dibayar di Muka dan Uang Muka – Neto
Table of Prepaid Expenses and Advances - Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Uang muka pekerjaan
39.764 49.097 (9.333) (19,0%)
Work advances
Biaya dibayar di muka
38.730 10.886 27.844 255,8%
Prepaid expenses
Uang muka operasional
17.416 8.293 9.123 110,0%
Operational advances
Total 95.910 68.276 27.634 40,5%
Pajak Dibayar di Muka Prepaid Tax
Pajak dibayar di muka Perseroan di tahun 2023 The Company's prepaid tax in 2023 increased compared
mengalami peningkatan dibandingkan tahun to the previous year, in line with the Company's improved
sebelumnya, seiring dengan kegiatan usaha Perseroan business activities which affected the increase in
yang membaik berpengaruh pada peningkatan transaksi business transactions.
usaha.
Tabel Pajak Dibayar di Muka
Table of Prepaid Taxes
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pajak Pertambahan Nilai
134.956 86.149 48.807 56,7%
Value Added Tax
Total 134.956 86.149 48.807 56,7%
Dana Dibatasi Penggunaannya – Aset Lancar Dana Dibatasi Penggunaannya – Aset Lancar
Perseroan mencatatkan adanya peningkatan dana The Company recorded an increase in short-term
dibatasi penggunaannya jangka pendek di tahun restricted funds in 2023 compared to the previous year
2023 dibandingkan dengan tahun sebelumnya karena due to an increase in bank syndication guarantees and
peningkatan jaminan sindikasi bank dan rekening revenue trust accounts.
amanat pendapatan tol.
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Tabel Dana Dibatasi Penggunaannya – Aset Lancar
Table of Restricted Funds – Current Assets
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Bank
Rekening Pembebasan Tanah
4.309 4.668 (359) (7,7%)
Land Acquisition Account
Jaminan Sindikasi Bank
300.240 38.138 262.102 687,2%
Syndicated Bank Guarantee
Jaminan Pelaksanaan
- 423 (423) (100,0%)
Performance Bond
Rekening Amanat Pendapatan Tol
244.704 17.841 226.863 1271,6%
Toll Collection Escrow Account
Deposito
Jaminan Pembebasan Tanah
1.728 9.973 (8.245) (82,7%)
Land Acquisition Guarantee
Jaminan Pelaksanaan
7.345 - 7.345 (100,0%)
Performance Bond
Total 558.326 71.043 487.283 685,9%
Aset Tidak Lancar Non-Current Assets
Pada tahun 2023, Perseroan mencatatkan peningkatan In 2023, the Company recorded an increase in the
jumlah aset tidak lancar meningkatnya aset tak berwujud amount of non-current assets due to an iincrease in
- neto hak pengusahaan jalan tol dengan adanya intangible assets - net toll road concession rights with
pembelian kembali RDPT MIET di PT LMJ pada tiga the repurchase of RDPT MIET in PT LMJ on three toll road
ruas jalan tol sehingga diterapkan efek kombinasi bisnis sections so that the effect of a business combination
berdasarkan PSAK 22.
Tabel Aset Tidak Lancar
Table of Non-current Assets
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Piutang lain-lain
275.000 115.000 160.000 139,1%
Other receivables
Dana dibatasi penggunaannya
292.783 165.776 127.007 76,6%
Restricted funds
Investasi pada entitas asosiasi dan ventura bersama-neto
6.155.705 8.974.143 (2.818.438) (31,4%)
Investment in associates and joint ventures - net
Aset tetap - neto
474.401 360.716 113.685 31,5%
Fixed assets - net
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Tabel Aset Tidak Lancar
Table of Non-current Assets
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Properti investasi - neto
751.557 604.289 147.268 24,4%
Investment properties - net
Aset tak berwujud – neto
Intangible assets - net
Hak pengusahaan jalan tol
111.246.294 66.979.662 44.266.632 66,1%
Toll road concession rights
Lainnya
109.573 81.074 28.499 35,2%
Others
Goodwill 41.849 41.849 0 0,0%
Aset keuangan lainnya - neto
246.677 349.695 (103.018) (29,5%)
Other financial assets - net
Aset tidak lancar lainnya - neto
1.720.233 1.094.766 625.467 57,1%
Other non-current assets - net
Aset derivatif
23.142 - 23.142 100,0%
Derivative assets
TOTAL ASET TIDAK LANCAR
TOTAL NON-CURRENT ASSETS
under PSAK 22 78.766.970
121.337.214 is applied. 42.570.244 54.0%
Piutang Lain-Lain – Tidak Lancar Other Receivables - Non-Current
Piutang lain-lain tidak lancar di tahun 2023 tercatat Non-current other receivables in 2023 recorded an
meningkat dibandingkan dengan tahun 2022 karena increase compared to 2022 due to non-current other
piutang lain-lain tidak lancar pada pihak berelasi. receivables from related parties.
Tabel Piutang Lain-lain - Tidak Lancar
Tables of Other Receivables - Non-current
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pihak Berelasi
275.000 115.000 160.000 139,1%
Related Parties
Total 275.000 115.000 160.000 139,1%
Dana Dibatasi Pengunaannya - Tidak Lancar Restricted Funds - Non-Current
Dana dibatasi penggunaannya di tahun 2023 mengalami The use of restricted funds in 2023 have increased
peningkatan dibandingkan tahun sebelumnya yang compared to the previous year, which was mainly caused
utamanya disebabkan oleh peningkatan jaminan by peningkatan jaminan sindikasi bank.
sindikasi bank.
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Tabel Dana Dibatasi Penggunaannya – Asset Tidak Lancar
Table of Restricted Funds – Non-Current Assets
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Bank
Jaminan Sindikasi Bank
232.863 78.131 154.732 198,0%
Syndicated Bank Guarantee
Jaminan Pelaksanaan
49.270 57.955 (8.685) (15,0%)
Performance Bond
Deposito
Deposits
Jaminan Sindikasi Bank
5.419 7.345 (1.926) (26,2%)
Syndicated Bank Guarantee
Jaminan Pemeliharaan
5.231 5.231 0 0,0%
Maintenance Bond
Jaminan Pelaksanaan
- 17.114 (17.114) (100,0%)
Performance Bond
Total 292.783 165.776 127.007 76,6%
Investasi pada Entitas Asosiasi dan Ventura Investment in Associates and Joint Ventures –
Bersama - Neto Net
Penurunan investasi pada entitas asosiasi dan ventura Decrease in investment in associates and joint ventures
bersama - neto Perseroan di tahun 2023 dibandingkan - net of the Company in 2023 compared to the previous
tahun sebelumnya terutama disebabkan oleh konsolidasi year was mainly due to the reconsolidation of 3 toll road
kembali 3 ruas jalan tol di bawah PT JSB, PT JSN, dan PT sections under PT JSB, PT JSN, and PT JNK.
JNK.
Tabel Investasi pada Entitas Asosiasi dan Ventura Bersama - Neto
Table of Investment in Associates and Joint Ventures - Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Perusahaan
The Company
Entitas Asosiasi
Asociate Entity
PT Trans Lingkar Kita Jaya (TLKJ) 211.271 129.518 81.753 63,1%
PT Citra Bhakti Margatama Persada (CBMP) 56.787 56.787 0 0,0%
PT Citra Ganesha Marga Nusantara (CGMN) 16.914 16.914 0 0,0%
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Tabel Investasi pada Entitas Asosiasi dan Ventura Bersama - Neto
Table of Investment in Associates and Joint Ventures - Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
PT Bukaka Marga Utama (BMU) 9.436 9.436 0 0,0%
PT Jasamarga Gedebage Cilacap (JGC) 52.975 52.975 0 0,0%
Ventura Bersama
Joint Venture
PT Jasamarga Jogja Solo (JMJ) d/h PT Jogjasolo
954.138 332.308 621.830 187,1%
Marga Makmur (JMM)
PT Marga Lingkar Jakarta (MLJ) 960.939 932.810 28.129 3,0%
Penyertaan tidak langsung melalui JTT
Indirect investment through JTT
Entitas Asosiasi
Asociate Entity
PT Jasamarga Semarang Batang (JSB) - 1.566.777 (1.566.777) (100,0%)
PT Jasamarga Solo Ngawi (JSN) - 1.368.078 (1.368.078) (100,0%)
PT Jasamarga Ngawi Kertosono Kediri (JNK) - 644.000 (644.000) (100,0%)
PT Jasamarga Pandaan Tol (JPT) 445.602 423.151 22.451 5,3%
PT Jasamarga Jalanlayang Cikampek (JJC) 1.669.543 1.833.491 (163.948) (8,9%)
Ventura Bersama
Joint Venture
PT Trans Marga Jateng (TMJ) 847.279 612.256 235.023 38,4%
PT Jasamarga Pandaan Malang (JPM) 1.057.657 1.122.417 (64.760) (5,8%)
Penyertaan tidak langsung melalui JMRB
Indirect Investment through JMRB
PT PP Sinergi Banjaratma (PPSB) 9.276 9.337 (61) (0,7%)
Total Penyertaan
6.291.817 9.110.255 (2.818.438) (30,9%)
Total Inclusion
Dikurangi:
Deducted:
Penurunan Nilai Penyertaan pada CBMP
(56.787) (56.787) 0 0,0%
Impairment of Investment in CBMP
Penurunan Nilai Penyertaan pada CGMN
(16.914) (16.914) 0 0,0%
Impairment of Investment in CGMN
Penurunan Nilai Penyertaan pada BMU
(9.436) (9.436) 0 0,0%
Impairment of Investment in BMU
Penurunan Nilai Penyertaan pada JGC
(52.975) (52.975) 0 (0,0%)
Impairment of Investment in JGC
Total 6.155.705 8.974.143 (2.818.438) (31,4%)
Aset Tetap Neto Fixed Assets - Net
Perseroan mencatatkan peningkatan aset tetap - neto di The Company recorded an increase in property, plant
tahun 2023 dibandingkan dengan tahun 2022 karena and equipment - net in 2023 compared to 2022 due
penambahan aset hak guna, aset tetap pemilikan to the addition of right of use assets, direct ownership
langsung, dan aset tetap dalam konstruksi. property, plant and equipment under construction.
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Tabel Aset Tetap Neto
Table of Fixed Assets - Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Harga Perolehan
Acquisition Cost
Aset Tetap Pemilikan Langsung
933.079 799.681 133.398 16,7%
Direct Acquisition Assets
Aset Tetap dalam Konstruksi
21.435 18.737 2.698 14,4%
Construction in Progress
Aset Hak Guna
361.612 224.312 137.300 61,2%
Right of Use Assets
Total Harga Perolehan
1.316.126 1.042.730 273.396 26,2%
Total Acquisition Costs
Akumulasi Penyusutan
Accumulated Depreciation
Aset Tetap Pemilikan Langsung
637.349 575.990 61.359 10,7%
Direct Acquisition Assets
Aset Hak Guna
204.376 106.024 98.352 92,8%
Right of Use Assets
Total Akumulasi Penyusutan
841.725 682.014 159.711 23,4%
Total Accumulated Depreciations
Total 474.401 360.716 113.685 31,5%
Properti Investasi - Neto Investment Property - Net
Pada tahun 2023, properti investasi Perseroan mengalami In 2023, the Company's investment property increased
peningkatan dibandingkan tahun sebelumnya karena compared to the previous year due to additional
terdapat penambahan biaya perolehan properti investasi acquisition cost of investment property, especially in
terutama pada bangunan tempat peristirahatan, the building of rest centres, services, and property in
pelayanan, dan properti di Klungkung dan Manado Klungkung and Manado The property is leased to third
Properti tersebut disewakan kepada pihak ketiga. parties.
Tabel Properti Investasi - Neto
Table of Investment Properties - Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Biaya Perolehan
Acquisition fee
Properti Investasi
858.426 681.008 177.418 26,1%
Investment Properties
Akumulasi Penyusutan
Accumulated Depreciation
Properti Investasi
106.869 76.719 30.150 39,3%
Investment Properties
Total 751.557 604.289 147.268 24,4%
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Hak Pengusahaan Jalan Tol - Neto Toll Road Concession Rights - Net
Aset tak berwujud hak pengusahaan jalan tol - neto Intangible assets of toll road concession rights - net
mengalami peningkatan di tahun 2023 dibandingkan increased in 2023 compared to the previous year
tahun sebelumnya karena penambahan properti due to the addition of investment properties with the
investasi dengan pembelian kembali RDPT MIET melalui repurchase of RDPT MIET through PT LMJ on three toll
PT LMJ pada tiga ruas jalan tol, yakni Semarang-Batang, road sections, namely Semarang-Batang, Solo-Ngawi,
Solo-Ngawi, dan Ngaw-Kertosono yang menerapkan and Ngaw-Kertosono which apply the effects of business
efek kombinasi bisnis berdasarkan PSAK 22. combinations under PSAK 22.
Tabel Hak Pengusahaan Jalan Tol – Neto
Table of Toll Road Concession Rights - Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Biaya Perolehan
128.710.997 80.568.946 48.142.051 59,8%
Acquisition Cost
Akumulasi Amortisasi
17.464.703 13.589.284 3.875.419 28,5%
Accumulated Amortization
Total 111.246.294 66.979.662 44.266.632 66,1%
Aset Tak Berwujud Lainnya - Neto Other Intangible Assets - Net
Pada tahun 2023, aset tak berwujud lainnya - neto In 2023, other intangible assets - net increased compared
mengalami peningkatan dibandingkan tahun sebelumnya to the previous year due to an increase in software.
disebabkan oleh peningkatan perangkat lunak.
Tabel Aset Tak Berwujud Lainnya – Neto
Table of Other Intangible Assets – Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Biaya Perolehan
Acquisition Cost
Perangkat Lunak
485.324 401.960 83.364 20,7%
Software
Akumulasi Penyusutan
375.751 320.886 54.865 17,1%
Accumulated Amortization
Total 109.573 81.074 28.499 35,2%
Goodwill Goodwill
Goodwill Perseroan tidak mengalami peningkatan The Company's goodwill has neither increased or
maupun penurunan dari tahun 2022 hingga 2023. Saldo decreased from 2022 to 2023. Goodwill balance is
goodwill merupakan selisih antara nilai wajar aset neto the difference between fair value of the Company's
Perseroan yang diakuisisi dari pihak ketiga dengan nilai net assets acquired from third parties and the overall
akuisisi secara keseluruhan atas akuisisi PT JSM, PT acquisition value from the acquisitions of PT JSM, PT
JMTM, dan PT JKC. JMTM and PT JKC.
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Tabel Goodwill
Table of Goodwill
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Nilai Tercatat
Carrying Amount
Akuisisi PT Jasamarga Surabaya Mojokerto (JSM)
36.880 36.880 0 0,0%
Acquisition of PT Jasamarga Surabaya Mojokerto (JSM)
Akuisisi PT Jasamarga Tollroad Maintenance (JMTM)
2.848 2.848 0 0,0%
Acquisition of PT Jasamarga Tollroad Maintenance (JMTM)
Akuisisi PT Jasamarga Kunciran Cengkareng (JKC)
2.121 2.121 0 0,0%
Acquisition of PT Jasamarga Kunciran Cengkareng (JKC)
Total 41.849 41.849 0 0,0%
Aset Keuangan Lainnya - Neto Other Financial Assets - Net
Aset keuangan lainnya - neto di tahun 2023 mengalami Other financial assets - net in 2023 haveincreased
peningkatan dibandingkan tahun sebelumnya karena compared to the previous year due to the effect of
pengaruh penurunan pencatatan nilai wajar atas PT decrease in fair value recording of PT Kresna Kusuma
Kresna Kusuma Dyandra Marga (KKDM), PT Hutama Dyandra Marga (KKDM), PT Hutama Marga Waskita
Marga Waskita (HAMAWAS), dan penyertaan tidak (HAMAWAS), and the Company's indirect investment in
langsung Perseroan pada PT Fintek Karya Nusantara PT Fintek Karya Nusantara (Finarya) through PT JMTO.
(Finarya) melalui PT JMTO.
Tabel Aset Keuangan Lainnya - Neto
Table of Other Financial Assets - Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
PT Marga Mandala Sakti (MMS) 93.498 72.619 20.879 28,8%
PT Citra Margatama Surabaya (CMS) 25.585 12.071 13.514 112,0%
PT Marga Nurindo Bhakti (MNB) - - 0 0,0%
PT Citra Mataram Satriamarga Persada (CMSP) - - 0 0,0%
PT Margaraya Jawa Tol (MJT) - - 0 0,0%
PT Makassar Metro Network (MMN) d/h
5.347 4.349 998 22,9%
PT Bosowa Marga Nusantara (BMN)
PT Jatim Prasarana Utama (JPU) 1.083 715 368 51,5%
PT Marga Mawatindo Esprit (MME) - - 0 0,0%
PT Marga Net One Limited (MNOL) - - 0 0,0%
PT Pilar Sinergi BUMN Indonesia (PSBI) - - 0 0,0%
PT Kresna Kusuma Dyandra Marga (KKDM) - 3.003 (3.003) (100,0%)
PT Hutama Marga Waskita (HAMAWAS) 22.802 44.859 (22.057) (42,9%)
Penyertaan tidak langsung melalui JMTO
Indirect investment through JMTO
PT Fintek Karya Nusantara (Finarya) 97.031 205.079 (108.048) (52,7%)
Penyertaan tidak langsung melalui JMRB
Indirect investment through JMRB
PT Sinergi Colomadu (SC) 1.331 7.000 (5.669) (81,0%)
Total 246.677 349.695 (103.018) (29,5%)
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Aset Tidak Lancar Lainnya - Neto Other Non-Current Assets - Net
Pada tahun 2023, aset tidak lancar lainnya meningkat In 2023, other non-current assets increased compared
dibandingkan tahun sebelumnya karena adanya to the previous year due to an increase in contractor and
peningkatan uang muka kontraktor dan konsultan. consultant advances.
Tabel Aset Tidak Lancar Lainnya - Neto
Table of Other Non-current Assets – Net
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Tanah dalam Pengembangan
763.505 720.925 42.580 5,9%
Land under Development
Uang Muka Kontraktor dan Konsultan
729.587 34.446 695.141 2.018,1%
Advances for Contractors and Consultants
Biaya Prakarsa
99.944 124.960 (25.016) (20,0%)
Initiative Cost
Taksiran Tagihan Pajak Entitas Anak
53.942 117.318 (63.376) (54,0%)
Estimated Claim for Tax Refund - Subsidiary
Uang Muka Pembelian Tanah
47.573 48.001 (428) (0,9%)
Advances for Purchase of Land
Aset Diambil Alih
26.102 26.102 0 0,0%
Foreclosed Assets
Uang Muka Biaya Fasilitas Pinjaman
8.522 36.468 (27.946) (76,6%)
Advances for Loans Facility Fee
Uang Muka Setoran Modal
2.365 - 2.365 100,0%
Advances for Capital Invetsment
Lainnya
17.160 12.648 4.512 35,7%
Others
Cadangan Kerugian Penurunan Nilai
Allowance for Impairment Losses
Aset Diambil Alih
(26.102) (26.102) 0 0,0%
Foreclosed Assets
Uang Muka Setoran Modal
(2.365) - (2.365) 100,0%
Advances for Capital Invetsment
Total Penurunan Nilai
(28.467) (26.102) (2.365) 9,1%
Total Impairment Losses
Total - Bersih
1.720.233 1.094.766 625.467 57,1%
Total - Net
Liabilitas Liabilitas
Perseroan mencatatkan total liabilitas yang meningkat di The Company recorded higher total liabilities in 2023
tahun 2023 dibandingkan tahun 2022 yang disebabakan compared to 2022 due to the reconsolidation of three
oleh terkonsolidasinya kembali tiga ruas jalan tol, yakni toll road sections, namely Semarang-Batang, Solo-
Semarang-Batang, Solo-Ngawi, dan Ngawi-Kertosono Ngawi, and Ngawi-Kertosono on the Company's balance
pada neraca Perseroan sebagai pengaruh dari sheet as a result of the repurchase of RDPT MIET in PT
pembelian kembali RDPT MIET pada PT LMJ melalui PT LMJ through PT JTT in July 2023.
JTT pada Juli 2023.
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Tabel Liabilitas
Table of Liabilities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
LIABILITAS/ LIABILITY
LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
Utang usaha
179.230 134.726 44.504 33,0%
Accounts payable
Utang kontraktor
560.316 457.783 102.533 22,4%
Contractors payable
Utang pajak
363.898 785.809 (421.911) (53,7%)
Taxes payable
Beban akrual
8.120.532 5.224.379 2.896.153 55,4%
Accrued expenses
Utang bank
4.499.415 1.853.174 2.646.241 142,8%
Bank loans
Utang lembaga keuangan bukan bank
908.102 - 908.102 100,0%
Non-bank financial institutions loan
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun:
Current maturities of long - term liabilities:
Utang bank
5.072.042 360.177 4.711.865 1.308,2%
Bank loans
Utang lembaga keuangan bukan bank
200.000 - 200.000 100,0%
Non-bank financial institutions loan
Utang Obligasi
- 1.100.350 (1.100.350) (100,0%)
Bonds payable
Liabilitas pembebasan tanah
1.298.843 838.542 460.301 54,9%
Land acquisition liabilities
Liabilitas sewa
72.631 29.379 43.252 147,2%
Lease liabilities
Provisi pelapisan jalan tol
541.854 493.242 48.612 9,9%
Toll provision for overlay
Pendapatan diterima di muka
46.724 139.659 (92.935) (66,5%)
Unearned income
Liabilitas imbalan kerja
1.794 1.794 0 0,0%
Employee benefits liabilities
Liabilitas keuangan jangka pendek lainnya
955.782 723.974 231.808 32,0%
Other short-term financial liabilities
TOTAL LIABILITAS JANGKA PENDEK
22.821.163 12.142.988 10.678.175 87,9%
TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG
NON-CURRENT LIABILITIES
Liabilitas pajak tangguhan
5.651.292 1.634.980 4.016.312 245,6%
Deferred tax liabilities
Utang kontraktor jangka panjang
488.130 213.454 274.676 128,7%
Long-term contractors payable
Beban akrual jangka panjang
715.029 693.945 21.084 3,0%
Long-term accrued expenses
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Liabilitas
Table of Liabilities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Liabilitas jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam satu tahun:
Long-term liabilities - net of the portion that is due in one year:
Utang bank
57.046.445 46.687.743 10.358.702 22,2%
Bank loans
Utang lembaga keuangan bukan bank
- 200.000 (200.000) (100,0%)
Non-bank financial institution loan
Utang obligasi
897.353 895.770 1.583 0,2%
Bonds payable
Liabilitas pembebasan tanah
251.067 859.008 (607.941) (70,8%)
Land acquisition liabilities
Liabilitas sewa
57.385 91.114 (33.729) (37,0%)
Lease liabilities
Provisi pelapisan jalan tol
731.649 475.964 255.685 53,7%
Provision for overlay
Pendapatan diterima di muka
73.683 - 73.683 100,0%
Unearned income
Liabilitas imbalan kerja jangka panjang
1.316.108 1.256.108 60.000 4,8%
Long-term employee benefits liabilities
Liabilitas derivatif
67.171 90.748 (23.577) (26,0%)
Derivative liabilities
Liabilitas jangka panjang lainnya
284.308 275.971 8.337 3,0%
Other long-term liabilities
TOTAL LIABILITAS JANGKA PANJANG
67.579.620 53.374.805 14.204.815 26,6%
TOTAL NON-CURRENT LIABILITIES
TOTAL LIABILITAS
90.400.783 65.517.793 24.882.990 38,0%
TOTAL LIABILITIES
Liabilitas Jangka Pendek Current Liabilities
Pada tahun 2023, jumlah liabilitas jangka pendek In 2023, total current liabilities increased compared to
mengalami peningkatan dibandingkan tahun the previous year mainly due to an increase in bank
sebelumnya utamanya disebabkan oleh peningkatan debt with the reconsolidation of Semarang-Batang, Solo-
utang bank dengan terkonsolidasinya kembali Ngawi, and Ngawi-Kertosono.
Semarang-Batang, Solo-Ngawi, dan Ngawi-Kertosono.
Tabel Liabilitas Jangka Pendek
Table of Current Liabilities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Utang usaha
179.230 134.726 44.504 33,0%
Accounts payable
Utang kontraktor
560.316 457.783 102.533 22,4%
Contractors payable
Utang pajak
363.898 785.809 (421.911) (53,7%)
Taxes payable
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Tabel Liabilitas Jangka Pendek
Table of Current Liabilities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Beban akrual
8.120.532 5.224.379 2.896.153 55,4%
Accrued expenses
Utang bank
4.499.415 1.853.174 2.646.241 142,8%
Bank loans
Utang lembaga keuangan bukan bank
908.102 - 908.102 100,0%
Non-bank financial institutions loan
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun :
Current Maturities of Long-term Liabilities
Utang bank
5.072.042 360.177 4.711.865 1.308,2%
Bank loans
Utang lembaga keuangan bukan bank
200.000 - 200.000 100,0%
Non-bank financial institutions loan
Utang Obligasi
- 1.100.350 (1.100.350) (100,0%)
Bonds payable
Liabilitas pembebasan tanah
1.298.843 838.542 460.301 54,9%
Land acquisition liabilities
Liabilitas sewa
72.631 29.379 43.252 147,2%
Lease liabilities
Provisi pelapisan jalan tol
541.854 493.242 48.612 9,9%
Provision for overlay
Pendapatan diterima di muka
46.724 139.659 (92.935) (66,5%)
Unearned revenue
Liabilitas imbalan kerja
1.794 1.794 0 0,0%
Employee benefits liabilities
Liabilitas keuangan jangka pendek lainnya
955.782 723.974 231.808 32,0%
Other short-term financial liabilities
TOTAL LIABILITAS JANGKA PENDEK
22.821.163 12.142.988 10.678.175 87,9%
TOTAL CURRENT LIABILITIES
Utang Usaha Accounts Payable
Perseroan mencatatkan peningkatan utang usaha di The Company recorded an increase in trade payables in
tahun 2023 dibandingkan tahun sebelumnya karena 2023 compared to the previous year due to an increase
peningkatan utang usaha kepada PT Armada Lintas in trade payables to PT Armada Lintas Nusa and other
Nusa dan pihak ketiga lainnya. third parties.
Tabel Utang Usaha
Table of Accounts Payable
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pihak Berelasi
9.523 6.821 2.702 39,6%
Related Parties
Pihak Ketiga
169.707 127.905 41.802 32,7%
Third Parties
Total 179.230 134.726 44.504 33,0%
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Utang Kontraktor Contractor Payables
Utang kontraktor jangka pendek di tahun 2023 Short-term contractor payables in 2023 increased
mengalami peningkatan dibandingkan tahun compared to the previous year due to an increase in
sebelumnya yang disebabkan oleh peningkatan utang contractor payables both with KSO Adhi-Abipraya-MKN,
kontraktor baik dengan KSO Adhi-Abipraya-MKN, KSO KSO PP-Waskita-Wika, related parties, and other third
PP-Waskita-Wika, pihak berelasi, dan pihak ketiga lain- parties.
lain.
Tabel Utang Kontraktor
Table of Contractors Payables
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pihak Berelasi
336.172 241.416 94.756 39,3%
Related Parties
Pihak Ketiga
224.144 216.367 7.777 3,6%
Third Parties
Total 560.316 457.783 102.533 22,4%
Utang Pajak Tax Payable
Utang pajak Perseroan di tahun 2023 mengalami The Company's tax payable in 2023 decreased
penurunan dibandingkan tahun sebelumnya utamanya compared to the previous year mainly due to a decrease
disebabkan penurunan utang pajak di level Perseroan. in tax payable at the Company level.
Tabel Utang Pajak
Table of Taxes Payable
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Perseroan
239.156 636.346 (397.190) (62,4%)
Company
Entitas Anak
124.742 149.463 (24.721) (16,5%)
Subsidiaries
Total 363.898 785.809 (421.911) (53,7%)
Beban Akrual Jangka Pendek Current Accrued Expenses
Pada tahun 2023, beban akrual jangka pendek In 2023, the Company's current accrued expenses have
Perseroan mengalami peningkatan dibandingkan tahun increased compared to the previous year, mainly due
sebelumnya terutama disebabkan oleh jatuh tempo to the maturity of contractor fees and consultant fees
beban kontraktor dan beban konsultan yang harus payable under one year.
dibayar di bawah satu tahun.
Utang Bank Jangka Pendek Short-term Bank Loan
Utang bank jangka pendek di tahun 2023 meningkat Short-term bank debt in 2023 increased compared to
dibandingkan tahun sebelumnya karena peningkatan the previous year due to an increase in short-term bank
utang bank jangka pendek baik pihak berelasi dan pihak debt both related parties and third parties.
ketiga.
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Tabel Utang Bank Jangka Pendek
Table of Short-term Bank Loans
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pihak Berelasi
2.726.257 1.598.442 1.127.815 70,6%
Related Parties
Pihak Ketiga
1.773.158 254.732 1.518.426 596,1%
Third Parties
Total 4.499.415 1.853.174 2.646.241 142,8%
Utang Lembaga Keuangan Bukan Bank Utang Lembaga Keuangan Bukan Bank
Utang lembaga keuangan bukan bank mengalami Debt of non-bank financial institutions experienced
peningkatan di tahun 2023 disebabkan oleh penarikan increase in 2023 due to the withdrawal of loans made
pinjaman yang dilakukan Perseroan dari PT Sarana Multi by the Company from PT Sarana Multi Infrastructure
Infrastruktur (Persero). (Persero).
Tabel Utang Lembaga Keuangan Bukan Bank
Table of Non-Bank Financial Institution Debt
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pihak Berelasi
908.102 - 908.102 100,0%
Related Parties
Total 908.102 - 908.102 100,0%
Liabilitas Jangka Panjang yang Jatuh Tempo Non-Current Maturities of Long-term Liabilities
dalam Satu Tahun
Liabilitas jangka panjang yang jatuh tempo dalam Long-term liabilities due within one year in 2023 has
satu tahun di tahun 2023 mengalami peningkatan increased compared to 2022 due to an increase in and
dibandingkan tahun 2022 karena peningkatan utang non-bank financial institutions payable
bank dan utang lembaga keuangan bukan bank.
Tabel Liabilitas Jangka Panjang yang Jatuh Tempo dalam Satu Tahun
Table of Current Maturities of Long-term Liabilities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Utang Bank
5.072.042 360.177 4.711.865 1.308,2%
Bank Loans
Utang Lembaga Keuangan Bukan Bank
200.000 - 200.000 100,0%
Non-Bank Financial Institutions Loan
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Liabilitas Jangka Panjang yang Jatuh Tempo dalam Satu Tahun
Table of Current Maturities of Long-term Liabilities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Utang Obligasi
- 1.100.350 (1.100.350) (100,0%)
Bonds payable
Liabilitas Pembebasan Tanah
1.298.843 838.542 460.301 54,9%
Land Acquisition Liabilities
Laibilitas Sewa
72.631 29.379 43.252 147,2%
Lease Liabilities
Provisi Pelapisan Jalan Tol
541.854 493.242 48.612 9,9%
Provision for Overlay
Pendapatan diterima di muka
46.724 139.659 (92.935) (66,5%)
Unearned revenue
Liabilitas Imbalan Kerja
1.794 1.794 0 0,0%
Employee Benefits Liability
Total 7.233.888 2.963.143 4.270.745 144,1%
Liabilitas Keuangan Jangka Pendek Lainnya Other Current Financial Liabilities
Perseroan mencatatkan peningkatan pada liabilitas The Company recorded an increase in other current
keuangan jangka pendek lainnya di tahun 2023 financial liabilities in 2023 compared to the previous
dibandingkan tahun sebelumnya disebabkan oleh year due to an increase in entrustment payable and loan
peningkatan utang titipan dan utang pinjaman afiliasi payable of TMJ affiliates.
TMJ.
Tabel Liabilitas Keuangan Jangka Pendek Lainnya
Table of Other Short-term Financial Liabilties
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pihak Ketiga
Third parties
Utang Titipan
321.308 209.612 111.696 53,3%
Deposite Payable
Utang Pencadangan (Multi Lane Free Flow)
257.096 258.638 (1.542) (0,6%)
Provisions for Multi Lane Free Flow
Utang Pinjaman Afiliasi TMJ
162.518 42.000 120.518 286,9%
Due to Related Party - TMJ
Utang Jaminan Pihak Lain
29.446 77.080 (47.634) (61,8%)
Guarantee Payable
Lainnya (di bawah Rp2.000)
185.414 136.644 48.770 35,7%
Others (each below Rp2.000)
Total 955.782 723.974 231.808 32,0%
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Liabilitas Jangka Panjang Non-Current Liabilities
Liabilitas jangka panjang Perseroan di tahun 2023 The Company's long-term liabilities in 2023 increased
mengalami peningkatan dibandingkan tahun sebelumnya compared to the previous year mainly due to an increase
terutama disebabkan oleh peningkatan liabilitas pajak in deferred tax liabilities and long-term contractor
tangguhan dan utang kontraktor jangka panjang. payables.
Tabel Liabilitas Jangka Panjang
Table of Non-current Liabilities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Liabilitas pajak tangguhan
5.651.292 1.634.980 4.016.312 245,6%
Deferred tax liabilities
Utang kontraktor jangka panjang
488.130 213.454 274.676 128,7%
Long-term contractors payable
Beban akrual jangka panjang
715.029 693.945 21.084 3,0%
Long-term accrued expenses
Liabilitas jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam satu tahun :
Long-term liabilities – net of current maturities
Utang bank
57.046.445 46.687.743 10.358.702 22,2%
Bank loans
Utang lembaga keuangan bukan bank
- 200.000 (200.000) (100,0%)
Non-bank financial institutions loan
Utang obligasi
897.353 895.770 1.583 0,2%
Bonds payable
Liabilitas pembebasan tanah
251.067 859.008 (607.941) (70,8%)
Land acquisition liabilities
Liabilitas sewa
57.385 91.114 (33.729) (37,0%)
Lease liabilities
Provisi pelapisan jalan tol
731.649 475.964 255.685 53,7%
Provision for overlay
Liabilitas derivatif
73.683 - 73.683 100,0%
Derivative liabilities
Liabilitas imbalan kerja jangka panjang
1.316.108 1.256.108 60.000 4,8%
Long-term employee benefits liabilities
Liabilitas Derivatif
67.171 90.748 (23.577) (26,0%)
Derivative Liability
Liabilitas jangka panjang lainnya
284.308 275.971 8.337 3,0%
Other long term liabilities
TOTAL LIABILITAS JANGKA PANJANG
67.579.620 53.374.805 14.204.815 26.6%
TOTAL NON-CURRENT LIABILITIES
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Pada tahun 2023, liabilitas pajak tangguhan mengalami In 2023, deferred tax liabilities increased compared to
peningkatan dibandingkan tahun sebelumnya the previous year due to the effect of reconsolidation of
disebabkan oleh efek konsolidasi kembali atas tiga ruas three toll road sections.
jalan tol.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Utang Kontraktor Jangka Panjang Long-term Contractor Payable
Utang kontraktor jangka panjang di tahun 2023 Long-term contractors' payables in 2023 increased
mengalami peningkatan dibandingkan tahun compared to the previous year due to the increase in
sebelumnya karena penigkatan utang atas KSO Adhi- payables for KSO Adhi-Abipraya-MKN and KSO PP-
Abipraya-MKN dan KSO PP-Waskita-Wika. Waskita-Wika.
Tabel Utang Kontraktor Jangka Panjang
Table of Long-term Contractor Payable
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pihak Berelasi
267.658 213.454 54.204 25,4%
Related Parties
Pihak Ketiga
220.472 - 220.472 100,0%
Third Parties
Total 488.130 213.454 274.676 128,7%
Beban Akrual Jangka Panjang Long-term Accrued Expenses
Beban akrual jangka panjang di tahun 2023 mengalami Long-term accrued expenses in 2023 increased
peningkatan dibandingkan tahun sebelumnya utamanya compared to the previous year mainly due to an increase
disebabkan oleh peningkatan beban kontraktor dan in contractor and consultant expenses.
konsultan.
Tabel Beban Akrual Jangka Panjang
Table of Long-term Accrued Expenses
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Beban Kontraktor dan Konsultan
5.363.983 2.969.423 2.394.560 80,6%
Contractors and Consultant Expense
Beban Umum dan Administrasi
1.588.273 1.261.019 327.254 26,0%
General and Administrative Expenses
Akrual Insentif Kinerja
936.739 932.930 3.809 0,4%
Performance Incentive Accrual
Hutang investasi ke Pemerintah
715.029 549.674 165.355 30,1%
Government’s Invesment Liability
Beban Bunga
226.538 191.563 34.975 18,3%
Interest Expense
Lain-Lain
4.999 13.715 (8.716) (63,6%)
Others
Total 8.835.561 5.918.324 2.917.237 49,3%
Dikurangi Bagian Lancar
8.120.532 5.224.379 2.896.153 55,4%
Net of Current Portion
Bagian Tidak Lancar
715.029 693.945 21.084 3,0%
Non-current Portion
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Liabilitas Jangka Panjang-Setelah Dikurangi Non-Current Liabilities – Net of Current
Bagian yang Jatuh Tempo dalam Satu Tahun Maturities
Pada tahun 2023, liabilitas jangka panjang – setelah In 2023, long-term liabilities - net of current maturities
dikurangi bagian yang jatuh tempo dalam satu increased compared to the previous year due to
tahun mengalami peningkatan dibandingkan tahun increases in bank loans, toll road resurfacing provisions,
sebelumnya karena peningkatan utang bank, provisi and deferred revenue.
pelapisan jalan tol, dan pendapatan ditangguhkan.
Tabel Liabilitas Jangka Panjang-Setelah Dikurangi Bagian yang Jatuh Tempo dalam Satu Tahun
Table of Long-term Liabilities - Net of Current Maturities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Utang Bank
57.046.445 46.687.743 10.358.702 22,2%
Bank Loans
Utang Lembaga Keuangan Bukan Bank
- 200.000 (200.000) (100,0%)
Non-Bank Financial Institutions Loan
Utang Obligasi
897.353 895.770 1.583 0,2%
Bonds Payable
Liabilitas Pembebasan Tanah
251.067 859.008 (607.941) (70,8%)
Land Acquisition Liabilities
Liabilitas Sewa
57.385 91.114 -33.729 (37,0%)
Lease Liabilities
Provisi Pelapisan Jalan Tol
731.649 475.964 255.685 53,7%
Provision for Overlay
Pendapatan Diterima Di Muka
73.683 - 73.683 100,0%
Unearned Revenue
Liabilitas imbalan kerja jangka panjang
1.316.108 1.256.108 60.000 4,8%
Long-Term Employee Benefits Liabilities
Total 60.373.690 50.465.707 9.907.983 19,6%
Liabilitas Derivatif Derivative Liabilities
Liabilitas derivatif mengalami penurunan pada tahun Derivative liabilities decreased in 2023 as potential
2023 seiring penurunan potensi kerugian atas kontrak losses on derivative transaction contracts decreased.
transaksi derivatif.
Tabel Liabilitas Derivatif
Table of Derivative Liabilities
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Lindung Nilai Arus Kas
67.171 90.748 (23.577) (26,0%)
Cash Flow Hedging
Total 67.171 90.748 (23.577) (26,0%)
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Liabilitas Jangka Panjang Lainnya Other Non-Current Liabilities
Perseroan mencatatkan peningkatan liabilitas jangka The Company recorded an increase in other long-
panjang lainnya dibandingkan tahun sebelumnya karena term liabilities compared to the previous year due
adanya peningkatan porsi pinjaman pemegang saham to an increase in the portion of shareholder loans to
kepada anak usaha lini bisnis konsesi jalan tol. subsidiaries in the toll road concession business line.
Ekuitas
Equity
Ekuitas Perseroan di tahun 2023 mengalami peningkatan The Company's equity in 2023 has increased compared
dibandingkan tahun sebelumnya. Hal ini karena to the previous year. This is due to an increase in the
peningkatan kontribusi pencapaian kinerja laba bersih di contribution of achieving net profit performance in 2023.
tahun 2023.
Tabel Ekuitas
Table of Equity
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
EKUITAS/ EQUITY
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk
Equity Attributable to Owners of the Parent Entity
Modal saham - nilai nominal Rp 500 (rupiah penuh) per saham
Modal dasar 19.040.000.000 saham
Modal ditempatkan dan disetor penuh - 1 saham seri A Dwiwarna
dan 7.257.871.199 saham seri B 3.628.936 3.628.936 0 0,0%
Capital stock - Rp500 per value (full amount) per share
Authorized - 19,040,000,000 shares Issued and fully paid - 1
series and 7,257,871,199 series B shares
Tambahan modal disetor - neto
3.997.085 3.997.085 0 0,0%
Additional paid in capital - net
Selisih atas transaksi entitas nonpengendali
(51.064) (46.482) (4.582) 9,9%
Difference from non-controlling interest transaction
Saldo laba
Retained earnings
Telah ditentukan penggunaannya
8.971.304 8.971.304 0 0,0%
Appropriated
Belum ditentukan penggunaannya
13.697.656 7.453.482 6.244.174 83,8%
Unappropriated
Penghasilan komprehensif lain:
Other comprehensive income:
Kerugian yang belum direalisasi dari aset keuangan pada nilai
wajar (1.166.806) (1.049.514) (117.292) 11,2%
Unrealized loss on financial assets at fair value
Kerugian liabilitas derivatif lindung nilai
(50.675) (100.596) 49.921 (49,6%)
Loss on Hedge Derivative Liability
Pengukuran kembali liabilitas imbalan kerja jangka panjang
(1.134.999) (1.028.612) (106.387) 10,3%
Remeasurements of long-term employee benefits liability
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Tabel Ekuitas
Table of Equity
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Ekuitas Neto yang Dapat diatribusikan kepada:
Net equity attributable to:
Pemilik entitas induk
27.891.437 21.825.603 6.065.834 27,8%
Owner of the parent entity
Kepentingan non pengendali
11.019.769 3.795.786 7.223.983 190,3%
Non-controlling interests
TOTAL EKUITAS
38.911.206 25.621.389 13.289.817 51,9%
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
129.311.989 91.139.182 38.172.807 41,9%
TOTAL LIABILITY AND EQUITY
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statement of Profit or Loss and Other Comprehensive Income
Tabel Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Table of Consolidated Statement of Profit or Loss and other Comprehensive Income
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
PENDAPATAN
REVENUES
Pendapatan Tol
13.948.029 12.443.950 1.504.079 12,1%
Toll Operating Revenues
Pendapatan Usaha Lainnya
1.617.953 1.338.608 279.345 20,9%
Other Operating Revenues
Pendapatan Konstruksi
5.752.623 2.800.291 2.952.332 105,4%
Construction Revenue
TOTAL 21.318.605 16.582.849 4.735.756 28,6%
BEBAN POKOK PENDAPATAN
COST OF REVENUES
Beban Tol dan Usaha Lainnya
(6.643.256) (6.391.616) (251.640) 3,9%
Toll and Other Operating Expenses
Beban Konstruksi
(5.716.823) (2.773.136) (2.943.687) 106,2%
Construction Expense
TOTAL (12.360.079) (9.164.752) (3.195.327) 34,9%
LABA BRUTO
8.958.526 7.418.097 1.540.429 20,8%
GROSS PROFIT
Penghasilan Keuangan
255.966 152.421 103.545 67,9%
Finance Income
Penghasilan Lain-lain
150.107 238.004 (87.897) (36,9%)
Other Income
Beban Umum dan Administrasi
(2.007.934) (1.934.783) (73.151) 3,8%
General and Administrative Expenses
Beban Lain-Lain
(120.097) (708.320) 588.223 (83,0%)
Other Expenses
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Analisa dan Pembahasan Manajemen
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Tabel Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Table of Consolidated Statement of Profit or Loss and other Comprehensive Income
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Beban Pajak atas Penghasilan Keuangan
(30.675) (27.457) (3.218) 11,7%
Tax Expense on Finance Income
Keuntungan dari Nilai Wajar Investasi Asosiasi
4.017.364 - 4.017.364 100,0%
Gain on Fair Value of Investment in Associates
Kerugian dari Nilai Wajar Investasi Jangka Pendek
(963.687) - (963.687) (100,0%)
Loss on Fair Value of Short Term Investment
Kerugian dari Pembelian dengan Diskon
1.058.750 - 1.058.750 100,0%
Gain on Bargain Purchase
Keuntungan dari Pelepasan Investasi
- 2.245.045 (2.245.045) (100,0%)
Gain on Divestment
LABA USAHA
11.318.320 7.383.007 3.935.313 53,3%
PROFIT FROM OPERATIONS
EBITDA 9.911.619 8.679.957 1.231.662 14,2%
Biaya Keuangan - Neto
(3.592.352) (3.885.342) 292.990 (7,5%)
Finance Costs - Net
Bagian atas Laba (Rugi) Neto Entitas Asosiasi dan Ventura
Bersama 200.457 228.130 (27.673) (12,1%)
Share in Net Gain (Loss) of Associates and Joint Ventures
LABA SEBELUM PAJAK PENGHASILAN
7.926.425 3.725.795 4.200.630 112,7%
PROFIT BEFORE INCOME TAX
Kini
(867.313) (1.261.086) 393.773 (31,2%)
Current
Tangguhan
(309.623) (141.001) (168.622) 119,6%
Deferred
TOTAL BEBAN PAJAK PENGHASILAN
(1.176.936) (1.402.087) 225.151 (16,1%)
TOTAL INCOME TAX EXPENSE
LABA (RUGI) TAHUN BERJALAN
6.749.489 2.323.708 4.425.781 190,5%
PROFIT (LOSS) FOR THE YEAR
PENGHASILAN (BEBAN) KOMPREHENSIF LAIN
OTHER COMPREHENSIVE INCOME (LOSS)
Pos-pos yang tidak akan Direklasifikasi ke Laba Rugi Tahun Berikutnya
Items that will not be Reclassified to Profit or Loss in Subsequent Years
Pengukuran Kembali Liabilitas Imbalan Kerja Jangka
Panjang (131.347) (219.139) 87.792 -40,1%
Remeasurement of Long Term Employee Benefits Liability
Bagian atas Laba (Rugi) Komprehensif Lain atas Asosiasi
dan Ventura Bersama
(92) (142) 50 (35,2%)
Share in Other Comprehensive Gain (Loss) of Associates
and Joint Ventures
Pajak Penghasilan Terkait
25.398 23.062 2.336 10,1%
Related Tax
Pengukuran Kembali Liabilitas Imbalan Kerja Jangka
Panjang - Setelah Pajak
(106.041) (196.219) 90.178 (46,0%)
Remeasurements of Long Term Employee Benefits Liability
- Net of Tax
Pos-pos yang akan Direklasifikasi ke Laba Rugi Tahun Berikutnya
Item that will be Reclassified to Profit and Loss in Subsequent Years
Kerugian yang Belum Direalisasi dari Aset Keuangan pada
Nilai Wajar (1.115.351) (1.313.484) 198.133 (15,1%)
Unrealized Loss on Financial Assets at Fair Value
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Tabel Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Table of Consolidated Statement of Profit or Loss and other Comprehensive Income
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Penyesuaian Reklasifikasi atas Investasi Jangka Pendek
Diukur Nilai Wajar
963.687 - 963.687 100,0%
Reclassification Adjustment on Short Term Investment
Measured at Fair Value
Pengukuran Nilai Wajar Derivatif Lindung Nilai Arus Kas
48.884 5.939 42.945 723,1%
Measurement of Fair Value Derivative for Cashflow Hedge
Bagian atas Laba (Rugi) Komprehensif Lain atas Asosiasi
dan Ventura Bersama
11.895 (10.242) 22.137 (216,1%)
Share in Other Comprehensive Gain (Loss) of Associates
and Joint Ventures
Pajak Penghasilan Terkait
33.986 7.914 26.072 329,4%
Related Tax
Subtotal Pos-Pos yang akan Direklasifikasi ke Laba Rugi Tahun
Berikutnya
(56.899) (1.309.873) 1.252.974 (95,7%)
Subtotal Item that will be Reclassified to Profit and Loss in
Subsequent Years
Beban Komprehensif Lain Tahun Berjalan
(162.940) (1.506.092) 1.343.152 (89,2%)
Other Comprehensive Expense for The Year
Total Penghasilan Komprehensif Tahun Berjalan
6.586.549 817.616 5.768.933 705,6%
Total Comprehensive Income For The Year
Laba tahun berjalan yang dapat diatribusikan kepada:
Profit for the year attributable to:
Pemilik Entitas Induk
6.793.551 2.746.884 4.046.667 147,3%
Owner of the Parent Entity
Kepentingan Non Pengendali
(44.062) (423.176) 379.114 (89,6%)
Non-Controlling Interest
TOTAL 6.749.489 2.323.708 4.425.781 190,5%
Total penghasilan komprehensif tahun berjalan yang dapat diatribusikan kepada:
Total comprehensive income for the year attributable to:
Pemilik Entitas Induk
6.619.793 1.239.322 5.380.471 434,1%
Owner of the Parent Entity
Kepentingan Non Pengendali
(33.244) (421.706) 388.462 (92,1%)
Non-Controlling Interests
TOTAL 6.586.549 817.616 5.768.933 705,6%
LABA PER SAHAM (RUPIAH PENUH)
936,03 378,47 557,56 147,3%
EARNINGS PER SHARE (FULL RUPIAH)
Pendapatan Revenues
Pendapatan Perseroan terdiri dari pendapatan tol dan The Company's revenues consist of toll and other
usaha lainnya serta pendapatan konstruksi. Untuk dapat business revenues as well as construction revenue. To
melakukan analisa kinerja secara tepat, diharapkan be able to carry out performance analysis appropriately,
dapat menggunakan pendapatan di luar pendapatan it is expected that we shall use revenue other than
konstruksi, mengingat pendapatan konstruksi akan construction revenue, considering that construction
di net-off dengan beban konstruksi dan margin yang revenue will be net-off with construction expenses and
didapatkan tidak signifikan. the margin obtained is not significant.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Pada tahun 2023, pendapatan Perseroan mengalami In 2023, the Company's revenue growth was driven by
pertumbuhan yang didorong oleh kinerja volume the performance of increasing traffic volumes in line
lalu lintas yang meningkat seiring dengan pandemi with the pandemic declared over by the government
yang dinyatakan telah usai oleh pemerintah yang which encouraged increased mobility of the community,
mendorong peningkatan mobilitas masyarakat especially during Lebaran, Christmas and New Year,
khususnya pada saat Lebaran, Natal dan Tahun Baru, as well as the success of tariff adjustments on 21 toll
serta keberhasilan penyesuaian tarif atas 21 ruas jalan road sections, thus driving an increase in toll revenue.
tol sehingga mendorong peningkatan pendapatan tol. In addition, an increase in other business income and
Selain itu, peningkatan pendapatan usaha lainnya dan construction placements also contributed to overall
pendapatankonstruksi juga berkontribusi terhadap revenue growth.
pertumbuhan pendapatan secara keseluruhan.
Tabel Pendapatan
Table of Revenues
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pendapatan Tol dan Usaha Lainnya
15.565.982 13.782.558 1.783.424 12,9%
Toll and Other Operating Revenues
Pendapatan Konstruksi
5.752.623 2.800.291 2.952.332 105,4%
Construction Revenue
Total 21.318.605 16.582.849 4.735.756 28,6%
Pendapatan Usaha Operating Revenues
Perseroan mencatatkan peningkatan pendapatan usaha The Company recorded an increase in operating
di tahun 2023 dibandingkan tahun sebelumnya. Hal ini income in 2023 compared to the previous year. This is
dipengaruhi dari aktivitas operasional dengan adanya influenced by operational activities with traffic volume
pertumbuhan volume lalu lintas dan penyesuaian tarif growth and normal and special tariff adjustments that
normal ataupun tarif spesial yang terjadi sepanjang occur throughout 2023.
tahun 2023.
Tabel Pendapatan Usaha
Table of Operating revenues
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pendapatan Tol
13.948.029 12.443.950 1.504.079 12,1%
Toll Operating Revenues
Pendapatan Usaha Lainnya
1.617.953 1.338.608 279.345 20,9%
Other Operating Revenue
Total 15.565.982 13.782.558 1.783.424 12,9%
Pendapatan Konstruksi Construction Revenue
Pada tahun 2023, pendapatan konstruksi Perseroan In 2023, the Company's construction revenue increased
meningkat dibandingkan tahun sebelumnya seiring compared to the previous year in line with the increase
dengan peningkatan aktivitas konstruksi untuk beberapa in construction activities for several new toll road
pembangunan ruas jalan tol baru. developments.
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Beban Pokok Pendapatan Cost of Revenues
Beban pokok pendapatan di tahun 2023 meningkat Cost of revenue in 2023 increased compared to the
dibandingkan tahun sebelumnya, terutama disebabkan previous year, mainly due to increased construction
oleh meningkatnya kemajuan konstruksi atas ruas jalan progress on new toll road sections.
tol baru.
Tabel Beban Pokok Pendapatan
Table of Income Expenses
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Beban Tol dan Usaha Lainnya
(6.643.256) (6.391.616) (251.640) 3,9%
Toll and Other Operating Expenses
Beban Konstruksi
(5.716.823) (2.773.136) (2.943.687) 106,2%
Construction Expenses
Total (12.360.079) (9.164.752) (3.195.327) 34,9%
Beban Tol dan Usaha Lainnya Toll and Other Operating Expenses
Pada tahun 2023, beban tol dan usaha lain mengalami IIn 2023, toll and other business expenses increased
peningkatan dibandingkan tahun sebelumnya yang compared to the previous year due to an increase in
disebabkan oleh peningkatan biaya operasi dan operation and maintenance costs in order to meet
pemeliharaan dalam rangka memenuhi standar minimum service standards as a condition for the
pelayanan minimal sebagai syarat implementasi implementation of tariff adjustments on 21 toll road
penyesuaian tarif di 21 ruas jalan tol pada tahun 2023. sections in 2023.
Tabel Beban Tol dan Usaha Lainnya
Table of Toll and Other Operating Expenses
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Amortisasi
2.035.946 2.248.623 (212.677) (9,5%)
Amortization
Gaji dan Tunjangan
902.894 719.503 183.391 25,5%
Salaries and Allowance
Harga Pokok Penjualan
886.980 705.816 181.164 25,7%
Cost of Goods Sold
Provisi Pelapisan Ulang Jalan Tol
756.824 733.600 23.224 3,2%
Provision for Toll Road Overlay
Pemeliharaan Jalan dan Sarana Pelengkap Jalan Tol
635.729 547.247 88.482 16,2%
Maintenance of Roads and Toll Road Complementary Facilities
Pajak Bumi dan Bangunan
617.245 649.370 (32.125) (4,9%)
Land Building Tax
Pelayanan Jalan Tol
314.176 265.128 49.048 18,5%
Toll Road Services
Bahan Bakar, Listrik dan Air
151.216 123.521 27.695 22,4%
Fuel, Electricity and Water
Pengumpulan Tol
109.261 139.049 (29.788) (21,4%)
Toll Collection
Penyusutan
86.902 122.658 (35.756) (29,2%)
Depreciation
Sewa
73.863 72.440 1.423 2,0%
Rent
Lainnya (Di bawah Rp2.000)
72.220 64.661 7.559 11,7%
Others (Below Rp2,000)
Total 6.643.256 6.391.616 251.640 3,9%
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Beban Konstruksi Construction Expenses
Beban konstruksi di tahun 2023 mengalami peningkatan Construction expenses in 2023 increased
dibandingkan sebelumnya terutama disebabkan oleh compared to the previous year mainly due to
meningkatnya aktivitas konstruksi untuk pembangunan increased construction activities for the construction of
ruas jalan tol baru. new toll road sections.
Laba Bruto Gross Profit
Perseroan mencatatkan pertumbuhan laba bruto di The Company recorded gross profit growth in 2023
tahun 2023 dibandingkan tahun sebelumnya. Hal compared to the previous year. This is in line with the
ini sejalan dengan pertumbuhan volume lalu lintas growth in traffic volume and tariff adjustments on several
dan penyesuaian tarif pada beberapa ruas tol yang toll roads that affect toll revenue growth.
berpengaruh pada pertumbuhan pendapatan tol.
Tabel Laba Bruto
Table of Gross Profit
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pendapatan
21.318.605 16.582.849 4.735.756 28,6%
Revenues
Beban Pokok Pendapatan
(12.360.079) (9.164.752) (3.195.327) 34,9%
Cost of Income
Laba Bruto
8.958.526 7.418.097 1.540.429 20,8%
Gross Profit
Laba Usaha Operating Profit
Laba usaha Perseroan di tahun 2023 meningkat The Company's operating profit in 2023 increased
dibandingkan tahun sebelumnya karena pertumbuhan compared to the previous year due to growth in both
pendapatan usaha baik pendapatan tol maupun toll revenues and other business revenues. In addition,
pendapatan usaha lain. Selain itu, terdapat penerapan there is an application of business combination effect
efek kombinasi bisnis atas pembelian kembali RDPT on the repurchase of RDPT MIET in PT LMJ on three toll
MIET di PT LMJ pada tiga ruas jalan tol, yakni Semarang- road sections, namely Semarang-Batang, Solo-Ngawi,
Batang, Solo-Ngawi, dan Ngawi-Kertosono sehingga and Ngawi-Kertosono so that there is a gain on the fair
terdapat keuntungan dari nilai wajar investasi asosiasi. value of the associate investment.
Tabel Laba Usaha
Table of Profit from Operations
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Laba Bruto
8.958.526 7.418.097 1.540.429 20,8%
Gross Profit
Penghasilan Keuangan
255.966 152.421 103.545 67,9%
Financial Income
Penghasilan Lain-lain
150.107 238.004 (87.897) (36,9%)
Other Income
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Tabel Laba Usaha
Table of Profit from Operations
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Beban Umum dan Administrasi
(2.007.934) (1.934.783) (73.151) 3,8%
General and Administrative Expenses
Beban Lain-Lain
(120.097) (708.320) 588.223 (83,0%)
Other Expenses
Beban Pajak atas Penghasilan Keuangan
(30.675) (27.457) (3.218) 11,7%
Tax Expense of Finance Income
Keuntungan dari Nilai Wajar Investasi Asosiasi
4.017.364 - 4.017.364 100,0%
Gain on Fair Value of Investment in Associates
Kerugian dari Nilai Wajar Investasi Jangka Pendek
(963.687) - (963.687) (100,0%)
Loss on Fair Value of Short Term Investments
Keuntungan dari Pembelian dengan Diskon
1.058.750 - 1.058.750 100,0%
Gain on Bargain Purchase
Keuntungan dari Pelepasan Investasi
- 2.245.045 (2.245.045) (100,0%)
Gain on Divestment
Laba Usaha
11.318.320 7.383.007 3.935.313 53,3%
Profit from Operations
Laba Sebelum Pajak Penghasilan Profit Before Income Tax
Pada tahun 2023, laba sebelum pajak penghasilan In 2023, profit before income tax grew compared to the
mengalami pertumbuhan dibandingkan tahun previous year mainly due to the achievement of better
sebelumnya terutama disebabkan oleh pencapaian toll revenue and other operating income performance
kinerja pendapatan tol dan pendapatan usaha lain compared to the previous year as well as the application
yang semakin baik dibandingkan tahun sebelumnya of business combination effects on the repurchase of
serta penerapan efek kombinasi bisnis atas pembelian RDPT MIET through PT LMJ on three toll road sections
kembali RDPT MIET melalui PT LMJ pada tiga ruas jalan toll roads.
tol.
Tabel Laba Sebelum Pajak Penghasilan
Table of Profit Before Income Tax
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Laba Usaha
11.318.320 7.383.007 3.935.313 53,3%
Profit from Operations
Biaya Keuangan - Neto
(3.592.352) (3.885.342) 292.990 (7,5%)
Finance Costs - Net
Bagian atas Rugi Neto Entitas Asosiasi dan Ventura
200.457 228.130 (27.673) (12,1%)
Share in Net Loss of Associates and Joint Ventures
Laba Sebelum Pajak Penghasilan
7.926.425 3.725.795 4.200.630 112,7%
Profit Before Income Tax
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Beban Pajak Penghasilan Income Tax Expense
Beban pajak penghasilan Perseroan di tahun 2023 The Company's income tax expense in 2023 have
menurun dibandingkan tahun sebelumnya karena decreased compared to the previous year due to
penurunan pajak kini. declining in current tax..
Tabel Beban Pajak Penghasilan
Table of Income Tax Expense
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Kini
(867.313) (1.261.086) 393.773 (31,2%)
Current
Tangguhan
(309.623) (141.001) (168.622) 119,6%
Deferred
Total (1.176.936) (1.402.087) 225.151 (16,1%)
Laba Tahun Berjalan Profit for The Year
Laba (rugi) tahun berjalan maupun laba tahun berjalan Profit (loss) for the year and profit for the year attributable
yang diatribusikan kepada pemilik entitas induk di tahun to owners of the parent entity in 2023 have significant
2023 mengalami pertumbuhan signifikan dibandingkan increased compared to 2022.
tahun 2022.
Peningkatan tersebut merupakan kontribusi dari sisi The increase was contributed from the operational side
operasional berupa pertumbuhan volume lalu lintas, in the form of traffic volume growth, tariff adjustments
penyesuaian tarif di 19 ruas jalan tol, dan pengendalian in 19 toll road sections, and expense control as well as
beban serta pengaruh dari efek kombinasi bisnis dengan the effect of business combination with the repurchase
adanya pembelian kembali RDPT MIET atas 3 ruas jalan of RDPT MIET on 3 toll road sections.
tol.
Tabel Laba (Rugi) Tahun Berjalan
Table of Profit (Loss) for the Year
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Laba Sebelum Pajak Penghasilan
7.926.425 3.725.795 4.200.630 112,7%
Profit Before Income Tax
Beban Pajak Penghasilan
(1.176.936) (1.402.087) 225.151 (16,1%)
Income Tax Expense
Laba (Rugi) Tahun Berjalan
6.749.489 2.323.708 4.425.781 190,5%
Profit (Loss) for the Year
Laba Tahun Berjalan yang Dapat Diatribusikan kepada:
Profit for the Year Attributable to:
Pemilik Entitas Induk
6.793.551 2.746.884 4.046.667 147,3%
Owner of the Parent Entity
Kepentingan Non Pengendali
(44.062) (423.176) 379.114 (89,6%)
Non-Controlling Interest
Total 6.749.489 2.323.708 4.425.781 190,5%
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Beban Komprehensif Lain Other Comprehensive Expenses
Pada tahun 2023, beban komprehensif lain mengalami In 2023, other comprehensive expenses decreased
penurunan dibandingkan tahun sebelumnya terdapat compared to the previous year due to the reclassification
penyesuaian reklasifikasi atas investasi jangka pendek adjustment of short-term investments at fair value.
diukur dari nilai wajar.
Tabel Penghasilan (Beban) Komprehensif lain
Table of Other Comprehensive Income (Loss)
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Pos-Pos yang tidak akan Direklasifikasi ke Laba Rugi Tahun Berikutnya
Items that will not be Reclassified to Profit or Loss in Subsequent Years
Pengukuran Kembali Liabilitas Imbalan Kerja Jangka Panjang
(131.347) (219.139) 87.792 (40,1%)
Remeasurement of Long Term Employee Benefits Liability
Bagian atas Laba (Rugi) Komprehensif Lain atas Asosiasi dan
Ventura Bersama
(92) (142) 50 (35,2%)
Share in Other Comprehensive Gain (Loss) of Associates and
Joint Ventures
Pajak Penghasilan Terkait
25.398 23.062 2.336 10,1%
Related Tax
Pengukuran Kembali Liabilitas Imbalan Kerja Jangka Panjang -
Setelah Pajak
(106.041) (196.219) 90.178 (46,0%)
Remeasurements of Long Term Employee Benefits Liability -
Net of Tax
Pos-Pos yang akan Direklasifikasi ke Laba Rugi Tahun Berikutnya
Item that will be Reclassified to Profit and Loss in Subsequent Years
Kerugian yang Belum Direalisasi dari Aset Keuangan pada Nilai
Wajar (1.115.351) (1.313.484) 198.133 (15,1%)
Unrealized Loss on Financial Assets at Fair Value
Penyesuaian Reklasifikasi atas Investasi Jangka Pendek Diukur
Nilai Wajar
963.687 - 963.687 100,0%
Reclassification Adjustment on Short Term Investment
Measured at Fair Value
Pengukuran Nilai Wajar Derivatif Lindung Nilai Arus Kas
48.884 5.939 42.945 723,1%
Measurement of Fair Value Derivative for Cashflow Hedge
Bagian atas Laba (Rugi) Komprehensif Lain atas Asosiasi dan
Ventura Bersama
11.895 (10.242) 22.137 (216,1%)
Share in Other Comprehensive Gain (Loss) of Associates and
Joint Ventures
Pajak Penghasilan terkait
33.986 7.914 26.072 329,4%
Related Tax
Subtotal Pos-Pos yang akan Direklasifikasi ke Laba Rugi Tahun
Berikutnya
(56.899) (1.309.873) 1.252.974 (95,7%)
Subtotal Item that will be Reclassified to Profit and Loss in
Subsequent Years
Beban Komprehensif Lain Tahun Berjalan
(162.940) (1.506.092) 1.343.152 (89,2%)
Other Comprehensive (Expenses) for The Year
Laba Komprehensif Tahun Berjalan Comprehensive Income for The Year
Laba komprehensif Perseroan di tahun 2023 meningkat The Company comprehensive income in 2023 increased
dibandingkan tahun disebabkan oleh adanya compared to the year due to the gain on fair value of
keuntungan dari nilai wajar investasi asosiasi sebagai associate investment as a result of repurchase of RDPT
efek dari pembelian kembali RDPT MIET atas tiga ruas MIET on three toll road sections
jalan tol
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Laba Komprehensif Tahun Berjalan
Table of Other Comprehensive Profit for the Year
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Total Penghasilan Komprehensif Tahun Berjalan yang dapat Distribusikan kepada:
Total Comprehensive Income for the Year Attributable to:
Pemilik Entitas Induk
6.619.793 1.239.322 5.380.471 434,1%
Owner of the Parent Entity
Kepentingan Non Pengendali
(33.244) (421.706) 388.462 (92,1%)
Non-Controlling Interests
Total 6.586.549 817.616 5.768.933 705,6%
Laba per Saham Earnings per Share
Nilai Laba per Saham Perseroan di tahun 2023 The value of the Company's Earnings per Share in 2023
meningkat dibandingkan tahun sebelumnya seiring have increased compared to the previous year in line
dengan peningkatan kinerja Laba Bersih Perseroan di with increase/decrease in the Company's Net Profit in
tahun 2023. 2023.
Tabel Laba Per Saham
Table of Earning per Share
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Laba bersih (Rupiah penuh)
6.793.551.210.505 2.746.884.072.330 4.046.667.138.175 147,3%
Net Income (Full Rupiah)
Rata-Rata tertimbang saham beredar (lembar)
7.257.871.200 7.257.871.200 0 0,0%
Weighted Average of Outstanding Shares
Laba Bersih Per Saham (Rupiah penuh)
936,03 378,47 557,56 147,3%
Earnings Per Share (Full Rupiah)
Laporan Arus Kas Konsolidasian
Statement of Consolidated Cash Flow
Tabel Arus Kas Konsolidasian
Table of Consolidated Cash Flow
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
ARUS KAS DARI AKTIVITAS OPERASI
CASH FLOWS FROM OPERATING ACTIVITIES
Kas Bersih Diperoleh dari Aktivitas Operasi
4.165.956 4.022.207 143.749 3,6%
Net Cash Provided by Operating Activities
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Tabel Arus Kas Konsolidasian
Table of Consolidated Cash Flow
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
ARUS KAS DARI AKTIVITAS INVESTASI
CASH FLOWS FROM INVESTING ACTIVITIES
Kas Neto yang Digunakan untuk Aktivitas Investasi
(8.324.353) (1.639.671) (6.684.682) 407,7%
Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN
CASH FLOWS FROM FINANCING ACTIVITIES
Kas Neto Diperoleh dari Aktivitas Pendanaan
168.230 (62.057) 230.287 (371,1%)
Net Cash Provided by Financing Activities
KENAIKAN (PENURUNAN) NETO KAS DAN SETARA KAS
NET INCREASE (DECREASE) IN CASH AND CASH (3.990.167) 2.320.479 (6.310.646) (272,0%)
EQUIVALENTS
Kas dan Setara Kas dari Entitas Anak yang Didekonsolidasikan
- (170.450) 170.450 (100,0%)
Cash and Cash Equivalents from Deconsolidated Subsidiaries
KAS DAN SETARA KAS PADA AWAL TAHUN
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE 8.429.118 6.279.089 2.150.029 34,2%
YEAR
KAS DAN SETARA KAS PADA AKHIR TAHUN
4.438.951 8.429.118 (3.990.167) (47,3%)
CASH AND CASH EQUIVALENTS AT END OF PERIOD
Laporan arus kas adalah komponen laporan keuangan Cash flow statements is component of financial statements
yang menunjukkan penerimaan dan pengeluaran that shows the receipt and expenses of cash and cash
kas dan setara kas selama periode tertentu yang equivalents during a certain period which classified into
dikelompokkan dalam aktivitas operasi, investasi, dan operating, investing and financing activities. Analysis of
pendanaan. Analisis terhadap arus kas pada masing- cash flow in each aspect is described as follows:
masing aspek dijabarkan sebagai berikut:
Arus Kas dari Aktivitas Operasi Cash Flow from Operating Activities
Pada tahun 2023, kas bersih diperoleh dari aktivitas In 2023, net cash provided by operating activities
operasi mengalami peningkatan dibandingkan increased compared to the previous year. This was
tahun sebelumnya. Hal ini terutama disebabkan oleh mainly due to the growth of the Company's toll revenues
pertumbuhan pendapatan tol Perseroan dengan with tariff adjustments on several toll roads and an
adanya penyesuaian tarif di beberapa ruas jalan tol dan increase in other operating revenues realised in 2023.
peningkatan pendapatan usaha lain yang terealisasi di
tahun 2023.
Cash Flow from Investing Activities
Arus Kas dari Aktivitas Investasi
Net cash used in investing activities in 2023 increased
Kas neto yang digunakan untuk aktivitas investasi di compared to the previous year in line with the construction
tahun 2023 meningkat dibandingkan tahun sebelumnya progress of the new toll road project in 2023.
selaras dengan kemajuan konstruksi proyek jalan tol
baru di tahun 2023.
Arus Kas dari Aktivitas Pendanaan Cash Flow from Financing Activities
Perseroan mencatatkan kas neto diperoleh dari aktivitas The Company recorded net cash obtained from financing
pendanaan di tahun 2023 mengalami peningkatan activities in 2023 increased compared to the previous
dibandingkan tahun sebelumnya dipengaruhi oleh year due to the withdrawal of loans both through banks
penarikan pinjaman baik melalui bank maupun lembaga and non-bank financial institutions for the repayment of
keuangan bukan bank untuk pelunasan obligasi dan bonds and debts.
hutang.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Kemampuan Membayar Utang dan Tingkat
Kolektibilitas Piutang
Ability to Pay Debt and Collectibility in Receivables
Kemampuan Membayar Utang Ability to Pay Debt
Perseroan berkomitmen untuk memenuhi hak-hak The Company is committed to fulfilling credit rights,
kredit yang salah satunya ditunjukan dengan melakukan one of which is demonstrated by making loan principal
pembayaran pokok pinjaman dan bunganya dengan and interest payment on time. The Company always
tepat waktu. Perseroan senantiasa mengelola likuiditas manages liquidity and monitors the due date for principal
dan melakukan pemantauan terhadap waktu jatuh and interest payment on loans.
tempo pembayaran pokok dan bunga pinjaman.
Kemampuan Perseroan dalam memenuhi seluruh The Company's ability to fulfill all obligations, both long-
kewajiban baik kewajiban jangka panjang maupun term and short-term, is measured through several ratios,
jangka pendek diukur melalui beberapa rasio antara including liquidity ratio and solvency ratio. Liquidity
lain rasio likuiditas dan rasio solvabilitas. Rasio ratio is used to measure the ability to pay off short-term
likuiditas digunakan untuk mengukur kemampuan obligations, while solvency ratio is used to measure the
melunasi kewajiban jangka pendek, sedangkan rasio ability to meet all obligations.
solvabilitas digunakan untuk digunakan untuk mengukur
kemampuan memenuhi seluruh kewajiban.
Kemampuan Membayar Utang Jangka Ability to Pay Short-Term Debt (Liquidity)
Pendek (Likuiditas)
Rasio lancar dan rasio kas menjadi tolak ukur likuiditas Current ratio and cash ratio are benchmark for the
Perseroan. Berdasarkan perhitungan rasio di tahun 2023, Company's liquidity. Based on ratio calculation in
Perseroan pada dasarnya memiliki kemampuan yang baik 2023, the Company basically has good ability to pay its
dalam membayar liabilitas jangka pendeknya. Sebagian short-term liabilities. Most of the Company's short-term
besar liabilitas jangka pendek Perseroan merupakan liabilities represent bills to contractors for completed toll
tagihan kepada kontraktor untuk pembangunan jalan tol road construction. The Company will make repayment by
yang telah selesai. Perseroan akan melakukan pelunasan withdrawing long-term loans, either through bank loans,
dengan melakukan penarikan pinjaman jangka panjang, non-bank financial institutions, or bonds. Currently, the
baik melalui pinjaman bank, lembaga keuangan bukan Company has succeeded in securing investment credit
bank, maupun obligasi. Saat ini, Perseroan telah berhasil loan ceiling required to pay for the investment.
mengamankan plafon pinjaman kredit investasi yang
diperlukan untuk membayar investasi tersebut.
Tabel Rasio Likuiditas
Table of Liquidity Ratio
(dalam jutaan Rupiah)
(in million Rupiah)
Uraian Perubahan
2023 2022
Description Change
(1) (2) (3) (4) = (2)-(3)
Kas dan Setara Kas
4.438.951 8.429.118 (3.990.167)
Cash and Cash Equivalents
Aset Lancar
7.974.775 12.372.212 (4.397.437)
Current Assets
Liabilitas Jangka Pendek
22.821.163 12.142.988 10.678.175
Current Liabilities
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Rasio Likuiditas
Table of Liquidity Ratio
(dalam jutaan Rupiah)
(in million Rupiah)
Uraian Perubahan
2023 2022
Description Change
(1) (2) (3) (4) = (2)-(3)
Rasio:
Ratio:
Rasio Lancar
0,3 1,0 (0,7)
Current Ratio
Rasio Kas
0,2 0,7 (0,5)
Cash Ratio
Kemampuan Membayar Utang Jangka Ability to Pay Long-term Debt (Solvency)
Panjang (Solvabilitas)
Kemampuan Perseroan dalam membayar kewajiban- The Company's ability to pay its obligations can be
kewajibannya dapat diukur melalui: (i) Rasio Solvabilitas measured through: (i) Solvency Ratio which is calculated
yang dihitung dengan membagi antara total liabilitas by dividing total liabilities by total equity, (ii) Interest
dengan total ekuitas, (ii) Rasio Utang atau Interest Bearing Debt Ratio which is calculated by dividing
Bearing Debt (IBD) yang dihitung dengan membagi total interest bearing debt in the liability component by
antara total hutang berbunga pada komponen liabilitas total equity, (iii) Interest Coverage Ratio (ICR) which is
dengan total ekuitas, (iii) Interest Coverage Ratio (ICR) calculated by dividing EBITDA by financial expenses.
yang dihitung dengan membagi antara EBITDA dengan
beban keuangan.
Interest Bearing Debt to Total Equity dan ICR Perseroan The Company's Interest Bearing Debt to Total Equity and
di tahun 2023 masih berada dalam batas yang ICR in 2023 were still be within the limits required by
dipersyaratkan oleh Kreditur, dengan batas Interest Creditors, with maximum Interest Bearing Debt to Total
Bearing Debt to Total Equity maksimal 5 kali dan ICR Equity limit of 5 times and a minimum ICR of 1.1 times.
minimal 1,1 kali. Hal ini menandakan Perseroan memiliki This indicates that the Company has a sound financial
kondisi keuangan yang sehat dan solvabilitas Perseroan condition and the Company's solvency is in the good
dalam kategori baik. category.
Tabel Rasio Solvabilitas
Table of Solvency Ratio
(dalam jutaan Rupiah)
(in million Rupiah)
Uraian Perubahan
2023 2022
Description Change
(1) (2) (3) (4) = (2)-(3)
Total Aset
129.311.989 91.139.182 38.172.807
Total Assets
Total Liabilitas
90.400.783 65.517.793 24.882.990
Total Liabilities
Total Ekuitas
38.911.206 25.621.389 13.289.817
Total Equity
Total Utang Berbunga
67.715.255 51.097.214 16.618.041
Total Interest Bearing Debt
EBITDA 9.911.619 8.679.957 1.231.662
Beban Bunga
3.592.352 3.885.342 (292.990)
Interest Expense
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Rasio Solvabilitas
Table of Solvency Ratio
(dalam jutaan Rupiah)
(in million Rupiah)
Uraian Perubahan
2023 2022
Description Change
(1) (2) (3) (4) = (2)-(3)
Rasio:
Ratio:
Total Debt to Total Equity Ratio (DER) 2,3x 2,6x (0,2x)
Interest Bearing Debt to Equity Ratio 1,8x 2,0x (0,2x)
Interest Coverage Ratio (ICR) 2,8x 2,2x (0,5x)
Peringkat Obligasi Bonds Rating
Kemampuan membayar utang juga dapat tercermin The ability to pay debt can also be reflected based on
berdasarkan peringkat obligasi. Obligasi Jasa Marga bond rating. Jasa Marga bonds are routinely assessed
secara rutin dinilai oleh lembaga pemeringkatan guna by rating agencies to support the suitability of the bonds
mendukung kelayakan obligasi yang diterbitkan. Untuk issued. For bonds issued and listed on the Indonesian
obligasi yang diterbitkan dan dicatatkan di Bursa Efek Stock Exchange, Jasa Marga use PT Pemeringkat Efek
Indonesia, Jasa Marga menggunakan PT Pemeringkat Indonesia (PEFINDO) as a bond rating agency.
Efek Indonesia (PEFINDO) sebagai lembaga pemeringkat
obligasi.
Tabel Peringkat Obligasi
Table of Bonds Rating
Peringkat
Uraian Rank
Description
2023 2022
Obligasi Berkelanjutan II Jasa Marga Tahap I Tahun 2020
idAA oleh/ by Pefindo idAA oleh/ by Pefindo
Jasa Marga Continuing Public Offering Bond II Phase I Year 2020
Tingkat Kolektibilitas Piutang Receivables Collectability Level
Pada dasarnya sesuai dengan jenis proses bisnisnya Basically, according to the type of business process,
Perseroan tidak memiliki piutang yang signifikan dalam the Company does not have significant receivables that
mempengaruhi kegiatan usaha. Jika pun ada piutang influence business activities. If there are any receivables
Perseroan, adalah piutang atas dana talangan untuk from the Company, they are receivables from bailout
pembebasan lahan. Sehingga, kolektibilitas piutang funds for land acquisition. Thus, the collectability of
tergantung pada jadwal pembayaran dari Pemerintah receivables depends on payment schedule from the
yang mana bersifat penggantian. Government, which is a reimbursement.
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Tabel Kolektibilitas Piutang
Table of Receivable Collectability
(dalam jutaan Rupiah)
(in million Rupiah)
Piutang Lain-lain 0-1 Tahun/ > 1 Tahun/ Nilai Tercatat
Other Receivables Year Year Carrying Ammount
Piutang Lain-lain - Lancar Bersih
Other Receivables Current - Net
Pihak Berelasi
344.226 - 344.226
Related Parties
Pihak Ketiga
922.121 - 922.121
Third Parties
Piutang Lain-lain - Tidak Lancar
Other Receivables Non-Current
Pihak Berelasi
275.000 275.000
Related Parties
Total 1.266.347 275.000 1.541.347
Struktur Modal
Capital Structure
Rincian Struktur Modal Details on Capital Structure
Struktur modal Perseroan dimonitor dengan The Company's capital structure is monitored using
menggunakan rasio Liabilitas terhadap Ekuitas. Rasio ini the Liabilities to Equity ratio. This ratio is calculated by
dihitung dengan membagi nilai Total Liabilitas dengan dividing Total Liabilities value by Total Equity.
Total Ekuitas.
Rasio utang terhadap modal Perseroan di tahun 2023 The Company's debt to capital ratio in 2023 was
berhasil dipertahankan pada level yang sesuai dengan successfully maintained at the level required by creditors,
yang dipersyaratkan oleh kreditur, dengan syarat with maximum requirement of 5 times, with the following
maksimum 5 kali, dengan struktur modal sebagai berikut: capital structure:
Tabel Rincian Struktur Modal
Table of Capital Structure in Details
(dalam jutaan Rupiah)
(in million Rupiah)
Uraian Perubahan
2023 2022
Description Change
Liabilitas Jangka Pendek
22.821.163 12.142.988 10.678.175
Current Liabilities
Liabilitas Jangka Panjang
67.579.620 53.374.805 14.204.815
Non-current Liabilites
Total Liabilitas
90.400.783 65.517.793 24.882.990
Total Liabilities
Total Ekuitas
38.911.206 25.621.389 13.289.817
Total Equity
Rasio Liabilitas Jangka Pendek terhadap Ekuitas
0,6x 0,5x 0,1x
Ratio of Current Liabilities to Equity
Rasio Liabilitas Jangka Panjang terhadap Ekuitas
1,7x 2,1x (0,3)
Ratio of Non-current Liabilities to Equity
Rasio Liabilitas terhadap Ekuitas
2,3x 2,6x (0,2)
Ratio of Liabilities to Equity
Rasio Interest Bearing Debt to Total Equity
1,7 2,0 (0,3)
Ratio of Interest Bearing Debt to Total Equity
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Kebijakan Struktur Modal Capital Structure Policy
Perseroan menetapkan sejumlah rasio modal sesuai The Company determines a number of capital ratios
proporsi terhadap risiko. Direksi dan Dewan Komisaris in proportion to risk. Board of Directors and Board
mengelola struktur modal dan membuat penyesuaian of Commissioners manages its capital structure and
dengan memperhatikan perubahan kondisi ekonomi, makes adjustment by taking into account changes in
risk appetite tahun 2023, karakteristik risiko aset yang economic conditions, risk appetite for the year 2023,
mendasari, serta peluang ekspansi Perseroan ke risk characteristic of the underlying assets, as well as the
depannya. Company's future expansion opportunities.
Dasar Pemilihan Struktur Modal Basis for Selecting Capital Structure
Kebijakan manajemen atas struktur modal didasarkan Management policy on capital structure is based on
untuk melindungi kemampuan Perseroan dalam protecting the Company's ability to maintain business
mempertahankan kelangsungan usaha sehingga dapat continuity so that it can continue to provide returns for
tetap memberikan imbal hasil bagi Pemegang Saham Shareholders and benefits for other stakeholders and
dan manfaat bagi pemangku kepentingan lainnya dan maintain an optimal capital structure to reduce capital
mempertahankan struktur permodalan yang optimal costs.
untuk mengurangi biaya modal.
Konsisten dengan entitas lain dalam industri, Consistent with other entities in the industry, the Group
Kelompok Usaha memantau modal dengan dasar monitors capital on the basis of adjusted debt to capital
rasio utang terhadap modal yang disesuaikan. Rasio ratio. This ratio is calculated as follows: net debt divided
ini dihitung sebagai berikut: utang neto dibagi modal by adjusted capital. Net debt is total debt (as the amount
yang disesuaikan. Utang neto merupakan total utang in the statements of financial position) minus cash and
(sebagaimana jumlah dalam laporan posisi keuangan) cash equivalents. Adjusted capital consists of all equity
dikurangi kas dan setara kas. Modal yang disesuaikan components (including share capital, exchange rate
terdiri dari seluruh komponen ekuitas (meliputi modal differences on explanation of financial statements in
saham, selisih kurs penjabaran laporan keuangan dalam foreign currency and retained earnings). In 2023, the
valuta asing dan saldo laba). Pada tahun 2023, strategi Group's strategy has not changed, namely maintaining a
Kelompok Usaha tidak berubah yaitu mempertahankan maximum debt to equity ratio of 5:1.
rasio utang terhadap ekuitas sebesar maksimum 5:1.
Ikatan Material Investasi Barang Modal
Capital Investment Material Commitment
Tidak terdapat ikatan material atas investasi barang There were no material bonds for capital goods
modal di tahun 2023. investment in 2023.
Investasi Barang Modal
Capital Expenditure
Investasi Barang Modal atau Capital Expenditure Capital Goods Investment or Capital Expenditure (Capex)
(Capex) merupakan aktivitas pengeluaran dana yang is spending funds activity used to purchase a number
digunakan untuk membeli sejumlah aset atau investasi of assets or investments which are expected to provide
yang diharapkan dapat memberikan nilai manfaat di beneficial value in the future.
masa depan.
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Jenis dan Nilai Investasi Types and Value of Investment
Capex yang terealisasi pada tahun 2023 adalah sebesar Capex realized in 2023 is Rp12,128.0 billion, 53.2% higher
Rp12.128,0 miliar lebih tinggi 53,2% atau Rp4.212,6 miliar Rp4,212.6 billion compared to 2022. The following are
dibandingkan tahun 2022. Berikut rincian terkait nilai details regarding investment value of the Company's
investasi barang modal Perseroan: capital goods:
Tabel Jenis dan Nilai Investasi di Tahun 2023
Table of Types and Invesment Value in 2023
(dalam jutaan Rupiah)
(in million Rupiah)
Jenis Investasi Nilai
Type of Investation Amount
Belanja Modal Induk Perusahaan
2.792,0
Capital Expenditure of Parent Company
Operasional
1.192,0
Operations
Pengembangan Jalan Tol
1.529,8
Toll Road Development
Investasi Usaha Lain
2,4
Other Business Investment
Investasi Sarana Penunjang Non Operasional
67,8
Investment of Non-Operational Supporting Facilities
Belanja Modal pada Entitas Anak Jalan Tol
13.715,4
Capital Expenditure of Toll Road Subsidiaries
Belanja Modal pada Entitas Anak Usaha Lain
295,6
Capital Expenditure of Other Business Subsidiaries
Total Belanja Modal Konsolidasi
12.128,0
Total Consolidated Capital Expenditure
Pencapaian Target 2023 dan Target 2024
Achievement of the 2023 Targets and 2024 Targets
Perseroan telah menetapkan sejumlah target yang The Company has set a number of targets to be
hendak dicapai di tahun buku 2023 yang dituangkan achieved in the 2023 financial year which outlined in the
dalam Revisi Rencana Kerja dan Anggaran Perusahaan 2023 Revised Company Work Plan and Budget (RKAP).
(RKAP) 2023. Perbandingan pencapaian beberapa Achievement comparison of several targets set with
target yang ditetapkan dengan realisasi tahun buku realization for the 2023 financial year is as follows:
2023 adalah sebagai berikut:
Tabel Perbandingan Target dan Realisasi
Tabel of Comparison Between Target and Realization
(dalam miliar Rupiah)
(in billion Rupiah)
Uraian Target 2023 Realisasi 2023 Pencapaian Target Target 2024
Description 2023 Target 2023 Realization Target Achievement 2024 Target
(1) (2) (3) (4) = (3)/(2) x 100% (5)
Keuangan
Finance
Total Aset
135.715 129.312 95,3% 143.216
Total Assets
Total Pendapatan di Luar
Konstruksi
15.189 15.566 102,5% 18.509
Total Non-Construction
Revenue
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Perbandingan Target dan Realisasi
Tabel of Comparison Between Target and Realization
(dalam miliar Rupiah)
(in billion Rupiah)
Uraian Target 2023 Realisasi 2023 Pencapaian Target Target 2024
Description 2023 Target 2023 Realization Target Achievement 2024 Target
(1) (2) (3) (4) = (3)/(2) x 100% (5)
Laba Atribusi Induk
1.807 6.794 376,0% 2.778
Attribution Profit of the Parent
EBITDA 9.729 9.912 101,9% 11.561
EBITDA Margin (%) 64,1% 63,7% 99,3% 66,2%
Belanja Modal
18.030 12.128 76,2% 16.376
Capital Expenditure
Pengembangan Bisnis
Business Development
Penambahan Panjang Jalan Tol
Beroperasi (km)
3,64 3,64 100,0% 53,55
Addition of Operational Toll
Road Length (km)
Human Capital
Persentase Milenial dalam Top
Talent (orang)
35,4% 45,7% 129,1% 50,0%
Millennial Percentage in Top
Talents (people)
Operasi
Operation
Volume Lain ( juta transaksi)
Other Volume (million 1.275 1.292 101,3% 1.309
transactions)
Secara umum di tahun 2023, Perseroan mampu In general, in 2023, the Company was able to achieve
mencapai target yang telah ditetapkan. Dari aspek the targets set. From the financial aspect, the Company
keuangan, Perseroan mencatatkan peningkatan recorded a significant increase in profit attributable
signifikan atas laba diatribusikan ke induk. Hal ini sejalan to parent. This is in line with the growth in operating
dengan pertumbuhan pendapatan usaha dengan revenues with tariff adjustments on schedule, control
penyesuaian tarif sesuai jadwal, pengendalian beban of operating expenses and interest expenses and the
usaha dan beban bunga serta efek kombinasi bisnis effect of business combination with the execution of the
dengan eksekusi buy back RDPT MIET di PT LMJ melalui buy back of RDPT MIET in PT LMJ through PT JTT.
PT JTT.
Dari aspek operasi, volume lalu lintas Perseroan In terms of operations, the Company's traffic volume is
masih mengalami pertumbuhan yang positif seiring still experiencing positive growth in line with the normal
dengan mobilitas masyarakat yang kembali normal dan mobility of the community and the end of the Corona
berakhirnya status pandemi Corona Virus Disease 2019 Virus Disease 2019 (COVID-19) pandemic status as of
(COVID-19) per tanggal 22 Juni 2023. June 22, 2023.
Perseroan telah menyiapkan langkah mitigasi risiko The Company has prepared risk mitigation steps in order
dalam rangka mencapai target kinerja di tahun 2024. to achieve performance targets in 2024. As business
Seiring dengan perkembangan bisnis yang semakin development continues to improve, the Company
membaik, Perseroan memfokuskan upayanya dalam focuses its efforts on increasing competitiveness hence
meningkatkan daya saing sehingga dapat mencapai it can achieve long-term business sustainability. The
keberlanjutan bisnis dalam jangka panjang. Manajemen Company's management has prepared a work plan for
Perseroan telah menyusun rencana kerja untuk tahun 2024 taking into account economic conditions and the
2024 dengan mempertimbangkan kondisi ekonomi dan toll road industry in 2023 as well as national economic
industri jalan tol tahun 2023 serta proyeksi perekonomian projections.
nasional.
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Informasi dan Fakta Material Setelah Tanggal
Laporan Akuntan
Subsequent Material Information And Facts After The
Accountant’s Report Date
Peristiwa Setelah Tanggal Pelaporan Events After the Reporting Dates
1. Berdasarkan Akta Notaris No. 02 tanggal 30 Januari 1. Based on Notarial Deed No. 02 dated January 30,
2024 dari Notaris Inne Kusumawati, S.H., dijelaskan 2024 from Notary Inne Kusumawati, S.H., it was
bahwa Perusahaan melakukan pengalihan saham explained that the Company transferred shares
melalui proses lelang milik PT Istaka Karya (Persero) through an auction process belonging to PT Istaka
(Dalam Pailit) sebanyak 231.069 lembar saham Karya (Persero) (In Bankruptcy) totaling 231,069
dengan nilai nominal Rp2.103 shares with a nominal value of Rp2,103
2. Pada tanggal 01 Februari 2024, Perusahaan melakukan 2. On February 1, 2024, the Company made a bank debt
pembayaran utang bank sebesar Rp200.000 pada PT payment of Rp200,000 to PT Bank Mandiri (Persero)
Bank Mandiri (Persero) Tbk. Tbk.
3. Berdasarkan Keputusan Menteri Pekerjaan Umum 3. Based on the Decree of the Minister of Public Works
dan Perumahan Rakyat (PUPR) No. 254/KPTS/M/2024 and Public Housing (PUPR) No. 254/KPTS/M/2024
tanggal 2 Februari 2024, tarif tol terjauh ruas Junction dated February 2, 2024, the farthest toll rates of the
Serpong - Pamulang, yang dioperasikan oleh PT Serpong - Pamulang Junction section, operated by PT
Cinere Serpong Jaya adalah sebagai berikut: Cinere Serpong Jaya are as follows:
Golongan
No. Ruas
I II III IV V
Junction Serpong -
1 12.000 18.000 18.000 24.000 24.000
Pamulang
4. Berdasarkan Akta Notaris No. 07 tanggal 2 Februari 4. Based on Notarial Deed No. 07 dated February 2,
2024 dari Notaris Ir. Nanette Cahyanie Handari Adi 2024 from Notary Ir. Nanette Cahyanie Handari Adi
Warsito, S.H., Perusahaan melakukan penyertaan Warsito, S.H., the Company invested in PT Jasamarga
modal perseroan secara tunai kepada PT Jasamarga Jogja Bawen of Rp105,463 or as many as 105,463
Jogja Bawen sebesar Rp105.463 atau sebanyak shares in cash.
105.463 lembar saham.
5. Berdasarkan perubahan perjanjian nomor 014/PP/ 5. Based on the amendment of agreement number
EB/0124 tanggal 5 Februari 2024, PT Bank Danamon 014/PP/EB/0124 dated February 5, 2024, PT Bank
Indonesia Tbk menyetujui usulan Perusahaan untuk Danamon Indonesia Tbk approved the Company's
mengubah jangka waktu Fasilitas Kredit yang semula proposal to change the Credit Facility period which
berakhir tanggal 21 Oktober 2024 menjadi tanggal 21 originally ended on October 21, 2024 to October 21,
Oktober 2026. 2026.
6. Berdasarkan perubahan perjanjian nomor 015/PP/ 6. Based on the amendment of agreement number
EB-Syariah/0124 tanggal 5 Februari 2024, PT Bank 015/PP/EB-Syariah/0124 dated February 5, 2024, PT
Danamon Indonesia Tbk – Unit Usaha Syariah Bank Danamon Indonesia Tbk Sharia Business Unit
menyetujui usulan Perusahaan untuk mengubah approved the Company's proposal to change the
jangka waktu Fasilitas Pembiayaan Musyarakah yang period of the Musyarakah Financing Facility which
semula berakhir tanggal 21 Oktober 2024 menjadi originally ended on October 21, 2024 to October 21,
tanggal 21 Oktober 2026. 2026.
7. Pada tanggal 23 Februari 2024, Perusahaan 7. On February 23, 2024, the Company made a bank
melakukan pembayaran utang bank sebesar debt payment of Rp300,000 to PT Bank Danamon
Rp300.000 pada PT Bank Danamon Indonesia. Indonesia.
8. Pada tanggal 29 Februari 2024, Perusahaan 8. On February 29, 2024, the Company made a bank
melakukan penarikan utang bank sebesar Rp400.000 debt withdrawal of Rp400,000 to PT Bank Negara
pada PT Bank Negara Indonesia (Persero) Tbk. Indonesia (Persero) Tbk.
9. Pada tanggal 29 Februari 2024, Perusahaan 9. On February 29, 2024, the Company made a bank
melakukan pembayaran utang bank sebesar debt payment of Rp500,000 to PT Bank Permata Tbk.
Rp500.000 pada PT Bank Permata Tbk.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Prospek Usaha
Business Prospect
Saat ini, Indonesia sudah mengandalkan jalan tol sebagai Currently, Indonesia already relies on toll roads as inter-
jalur transportasi antardaerah. Peran jalan tol sangat regional transportation routes. The role of toll roads is
signifikan bagi perkembangan suatu daerah. Instruksi very significant for region development. President's
Presiden terkait pentingnya untuk meningkatkan instructions in relation to the importance of increasing
kecepatan transportasi masyarakat hingga mobilitas the speed of public transportation and the mobility of
barang. Berbekal kecepatan ini, distribusi barang dan goods. Armed with this speed, the distribution of goods
logistik pun menjadi lebih efektif dan efisien, sehingga and logistics becomes more effective and efficient,
dapat mengurangi biaya logistik. Tingginya ongkos thereby reducing logistics costs. High logistics costs
logistik yang berdampak pada masalah harga barang/ which have impact on the price of goods/services and
jasa dan disparitas harga antar daerah pun bisa teratasi. price disparities between regions can be resolved.
Industri infrastruktur, termasuk jalan tol menjadi magnet The infrastructure industry, including toll roads, has
bagi investor swasta untuk mendukung perceoatan become a magnet for private investors to support the
tercapainya target sepanjang lebih dari 5.000 km pada acceleration of achieving the target of more than 5,000
akhir 2024. Pemerataan Pembangunan jalan tol di seluruh km by the end of 2024. Equitable development of toll
Indonesia termasuk pembangungan Ibu Kota Negara roads throughout Indonesia, including development of
(IKN) Nusantara menjadi Proyek Strategis Nasional Capital City of Nusantara as National Strategic Project,
meningkatkan prospek usaha bagi investor yang increases business prospects for investors who focus
berfokus pada industri infrastruktur untuk membangun on the infrastructure industry to build toll roads that is
jalan tol tidak hanya terpusat pada pulau Jawa, seiring not only focused on the island of Java, in line with this
dengan pertumbuhan tersebut Perseroan dengan growth the Company and all its subsidiaries are optimistic
seluruh anak usahanya optimis untuk terus berkembang about continuing to develop to improve performance in
untuk meningkatkan kinerja dalam pengoperasian jalan operating toll roads in Indonesia.
tol di Indonesia.
Aspek Pemasaran
Marketing Aspect
Pangsa Pasar Market Share
Upaya pemerintah untuk meningkatkan mobilitas One of government's efforts to increase community
masyarakat salah satunya melalui Keputusan Presiden mobility is through Decree of the President of the Republic
Republik Indonesia nomor 17 tahun 2023 tentang of Indonesia No. 17 of 2023 on the determination of the
penetapan berakhirnya status pandemi COVID-19 di end of the COVID-19 pandemic status in Indonesia on
Indonesia tanggal 22 Juni 2023 sehingga pergerakan June 22, 2023, hence community movement returns to
masyarakat kembali menuju kondisi normal dan normal conditions and economy gradually recovers. In
perkonomian berangsur pulih. Selain itu, kebijakan addition, Government's policy regarding a longer Eid
Pemerintah terkait masa libur lebaran yang lebih panjang holiday period in 2023 has proven capable of increasing
di tahun 2023 terbukti mampu meningkatkan volume lalu the volume of vehicle traffic crossing toll roads
lintas kendaraan yang melintasi jalan tol dibandingkan compared to 2022. This of course has positive impact
dengan tahun 2022. Hal ini tentunya berdampak positif on performance growth of toll road industry in general
terhadap pertumbuhan kinerja industri jalan tol pada and the Company's business in particular.
umumnya dan bisnis Perseroan khususnya.
Pada tahun 2023, Perseroan mencatatkan adanya In 2023, the Company recorded the addition of new
penambahan konsesi jalan tol baru yaitu ruas jalan tol toll road concession, namely the 37.05 km Patimban
Akses Patimban sepanjang 37,05 km. Namun, Perseroan Access toll road section. However, the Company also
juga mencatatkan pengurangan panjang konsesi jalan recorded reduction in the length of the Company's toll
tol Perseroan dimana pada Februari 2023 dilakukan road concession where in February 2023 returned the
pengembalian konsesi ruas jalan tol Gedebage - concession for Gedebage - Tasikmalaya - Cilacap toll
Tasikmalaya - Cilacap sepanjang 206,65 km kepada road section of 206.65 km to the Government, hence
Pemerintah, sehingga sampai dengan triwulan IV 2023, by fourth quarter of 2023, the Company had toll road
Perseroan memiliki konsesi jalan tol sepanjang 1.736 km. concession of 1,736 km.
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Selain itu, Perseroan mengembangkan bisnis usaha In addition, the Company is developing business in the
di lini bisnis konsesi jalan tol dengan membangun toll road concession business line by building several
beberapa ruas jalan tol baru. Adapun pembangunan new toll road sections. As for construction of new toll
proyek jalan tol baru s.d. akhir tahun 2023 menunjukan road projects up to the end of 2023 shows progress as
kemajuan sebagai berikut: follows:
Wilayah Jabodetabek Jabodetabek Area
• Pada proyek Jakarta-Cikampek II Sisi Selatan • In 62 km of Jakarta-Cikampek II South Side project,
sepanjang 62 km, progres akuisisi lahan telah land acquisition progress has reached 76.43% and
mencapai 76,43% dan progres kontruksi telah construction progress has reached 30.23%.
mencapai 30,23%.
Wilayah Pulau Jawa Java Island Region
• Pada proyek Probolinggo-Besuki sepanjang 49 km • In 49 km of Probolinggo-Besuki project as part of
sebagai bagian dari proyek Probolinggo Banyuwangi, Probolinggo-Banyuwangi project, land acquisition
progres akuisisi lahan telah mencapai 96,28% dan progress has reached 96.28% and construction
progres kontruksi mencapai 21,37%. progress has reached 21.37%.
• Pada proyek Yogyakarta-Bawen sepanjang 75,82 km, • In the 75.82 km Yogyakarta-Bawen project, land
progres akuisisi lahan telah mencapai 28,40% dan acquisition progress has reached 28.40% and
progres kontruksi telah mencapai 14,51%. construction progress has reached 14.51%.
• Pada proyek Kediri-Kertosono sepanjang 20,3 km • On 20.3 km of Kediri-Kertosono project as part of
sebagai bagian dari proyek Ngawi-Kertosono-Kediri, Ngawi Kertosono-Kediri project, land acquisition
progres akuisisi lahan dan progress kontruksi masih progress and construction progress have not yet begun.
belum dimulai.
• Pada proyek Akses Patimban sepanjang 12 km km, • On 12 km of Patimban Access project, land acquisition
progres akuisisi lahan telah mencapai 50,19% dan progress has reached 50.19% and construction
progress kontruksi masih belum dimulai. progress has not yet begun.
PT Jasa Marga (Persero) Tbk menguasai 47% pangsa PT Jasa Marga (Persero) Tbk controls 47% of market
pasar dari total jalan tol beroperasi di Indonesia. Dengan share of total toll roads operating in Indonesia. Thus,
demikian, Perseroan memiliki konsesi jalan tol sepanjang the Company has a toll road concession of 1,736 km
1.736 km dan 1.264 km di antaranya telah beroperasi. of which 1,264 km is operating. Jasa Marga believes
Jasa Marga meyakini bahwa posisi Jasa Marga sebagai that its position as the largest toll road company in
perusahaan jalan tol terbesar di Indonesia akan terus Indonesia will continue to be consistent in meeting the
konsisten dalam memenuhi kebutuhan masyarakat needs of individual communities and goods and service
individu dan perusahaan barang dan jasa yang companies with high mobility to continue providing safe
bermobilitas tinggi untuk terus menyediakan layanan and comfortable toll road services.
jalan tol yang aman dan nyaman.
Grafik Pangsa Pasar Jalan Tol Beroperasi
Graph of Operating Toll Road Market Share
Jalan Tol Jasa Marga
Jasa Marga Toll Road
47%
Jalan Tol Badan Usaha
Jalan Tol (BUJT) Lain
Other Toll Road Toll Road
Business Entities (BUJT)
53%
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Strategi Pemasaran Marketing Strategy
Bidang Pengembangan Jalan Tol Toll Road Development Field
Perseroan senantiasa berupaya untuk menjadi The Company always strives to become a toll road
pemimpin bisnis jalan tol di seluruh rantai nilai secara business leader throughout the value chain in
profesional dan berkesinambungan. Salah satu strategi professional and sustainable manner. One of the
yang dilakukan adalah berfokus pada pembangunan strategies implemented is to focus on building toll
proyek jalan tol yang terkoneksi langsung dengan jalan road projects that are directly connected to existing
tol yang sudah ada dan seluruhnya berlokasi di pulau toll roads and are all located on the island of Java. The
Jawa. Adapun pembangunan dilakukan secara bertahap development is carried out in stages and in accordance
dan menyesuaikan dengan kapabilitas finansial with the Company's financial capabilities. The Company
Perseroan. Perseroan juga memperluas jaringan jalan also expand its toll road network by adding concession
tol yang dimiliki dengan menambah kepemilikan ownership to new toll road sections that have a
konsesi ruas jalan tol baru yang memiliki tingkat commercially viable rate of return on investment through
pengembalian investasi yang layak secara komersial Jasa Marga's participation in the tender (auction) scheme
melalui keikutsertaan Jasa Marga dalam skema tender initiated by the Government through the Toll Road
(lelang) yang diinisiasi oleh Pemerintah melalui Badan Regulatory Agency (BPJT), acquisition of ownership
Pengatur Jalan Tol (BPJT), akuisisi kepemilikan saham shares from other parties to be able to have concession
dari pihak lain untuk dapat memiliki hak konsesi dari rights for previously established toll roads, whether still
jalan tol yang telah berdiri sebelumnya baik yang masih under construction or operation, or can also be done
dalam tahap konstruksi maupun operasi, atau dapat juga by submitting an initiative project to the Government
dilakukan dengan mengajukan proyek prakarsa kepada for potential toll roads that Jasa Marga considers to
Pemerintah untuk ruas-ruas tol potensial yang dianggap have good feasibility in accordance with Jasa Marga's
Jasa Marga memiliki kelayakan yang baik yang sesuai capacity.
dengan kapasitas yang dimiliki Jasa Marga.
Bidang Pengoperasian Jalan Tol Toll Road Operating Field
Di bidang pengoperasian jalan tol, Perseroan melalui In the field of toll road operations, the Company through
PT Jasamarga Tollroad Operator (JMTO) senantiasa PT Jasamarga Tollroad Operator (JMTO) always realizing
mewujudkan komitmennya untuk mempertahankan its commitment to maintain service quality while still
kualitas pelayanan dengan tetap memenuhi Standar meeting the Minimum Service Standards (SPM) and
Pelayanan Minimal (SPM) dan Service Level Agreement Service Level Agreement (SLA). PT JMTO continues to
(SLA). PT JMTO terus membangun keunggulan bersaing build competitive advantages through implementation
melalui penerapan teknologi di bidang operasi, antara of technology in the field of operations, including: (i)
lain: (i) Melakukan pengembangan bisnis GetPark Developing GetPark business as a parking system that
sebagai sistem parkir yang memiliki keunggulan has the advantage of RFID-based contactless parking
transaksi parkir nirsentuh berbasis RFID sehingga tidak transactions so that there is no need to tap card when
perlu melakukan tapping kartu pada saat berada di gate at gate in and gate out; (ii) Development of Let it flo
in dan gate out; (ii) Pengembangan aplikasi Let it flo application, an RFID-based toll transaction system that
yaitu sistem transaksi tol berbasis RFID yang terkoneksi is connected to road users' smartphones to support
dengan smartphone pengguna jalan untuk mendukung smooth and accelerated toll road transaction services; (iii)
kelancaran dan percepatan layanan transaksi jalan tol; Implementing an Intelligent Transport System (ITS) that
(iii) Mengimplementasikan Intelligent Transport System is integrated with Jasamarga Integrated Digitalmap (JID)
(ITS) yang terintegrasi dengan dashboard Jasamarga dashboard to ensure accuracy and acceleration in the
Integrated Digitalmap (JID) untuk menjamin keakuratan delivery of traffic information and communication to toll
dan percepatan penyampaian informasi dan komunikasi road users and other stakeholders; (iv) Getoll business
lalu lintas kepada pengguna jalan tol maupun para development for Payment Gateway (PG) which is a new
pemangku kepentingan lainnya; (iv) Pengembangan business innovation that provide, process and manage
bisnis Getoll untuk Payment Gateway (PG) yang digital payment ecosystem between PT JMTO, Source of
merupakan inovasi bisnis baru yang menyediakan, Fund and Merchant, especially related to transactions via
memproses, dan mengelola ekosistem pembayaran server-based digital payment, and (v ) Getpay business
digital antara PT JMTO, Source of Fund, dan Merchant development as a Point of Sales.
khususnya terkait dengan transaksi melalui pembayaran
digital berbasis server, dan (v) Pengembangan bisnis
Getpay sebagai Point of Sales.
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Bidang Preservasi Jalan Tol Toll Road Preservation Field
Dalam bidang preservasi jalan tol, melalui anak In the field of toll road preservation, through its subsidiary,
usahanya yaitu PT Jasamarga Tollroad Maintenance (PT PT Jasamarga Tollroad Maintenance (PT JMTM), the
JMTM), Perseroan memastikan terpenuhinya Standar Company ensures the fulfillment Until the end of 2023,
Pelayanan Minimal (SPM) Jalan Tol sesuai dengan PT JMTM has recorded the acquisition of preservation
Keputusan Menteri PUPR No. 16/PRT/M/2014 tahun 2014. management contracts for 20 toll road sections along
Hingga akhir tahun 2023, PT JMTM telah mencatatkan 1,110.9 km. In addition to the Management Contract, PT
perolehan kontrak manajemen preservasi untuk 20 ruas JMTM also participates in preservation construction
jalan tol sepanjang 1.110,9 km. Selain melalui Kontrak tenders (auctions) initiated by BUJT and contractor
Manajemen, PT JMTM juga mengikuti tender (lelang) companies by producing work that is of the right quality,
konstruksi preservasi yang diinisiasi oleh BUJT maupun on time, and at the right cost.
perusahaan kontraktor dengan menghasilkan pekerjaan
yang tepat mutu, tepat waktu, dan tepat biaya.
Dalam rangka penerapan teknologi di bidang preservasi, In order to apply technology in the field of
PT JMTM telah menerapkan beberapa inovasi antara lain preservation, PT JMTM has implemented
yaitu implementasi teknologi Intelligent Maintenance several innovations, among others, the
System (IMS) dengan penilaian kinerja keselamatan implementation of Intelligent Maintenance technology
jalan menggunakan metode iRAP STAR Rating dan System (IMS) with road safety performance
pengembangan Aplikasi Smart Penerangan Jalan Umum assessment using the iRAP STAR Rating method
(PJU) yaitu sistem yang mengintegrasikan P(JMTM),ol and the development of the Smart Public Street
dengan perangkat Internet of Things (IoT) dan jaringan Lighting (PJU) Application, a system that integrates
komunikasi sehingga mempermudah proses monitoring toll road PJUs with Internet of Things (IoT) devices
kondisi dan perbaikan PJU. and communication networks to facilitate the process
of monitoring the condition and repair of PJUs.
Bidang Pengembangan Usaha Prospektif Prospective Business Development Field
Pengembangan bisnis prospektif yang dijalankan Prospective Business Development Prospective
oleh Perseroan saat ini terkait bidang pengembangan business development carried out by the Company
properti/Toll Corridor Development (TCD), Tempat is currently related to property development/Toll
Istirahat dan Pelayanan (TIP), iklan dan utilitas, building Corridor Development (TCD), Rest and Service Area
management, serta bisnis komersil secara keseluruhan (TIP), advertising and utilities, building management,
dikelola oleh PT Jasamarga Related Business (JMRB). and commercial business as a whole managed by PT
Jasamarga Related Business (JMRB).
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Kebijakan dan Pembayaran Dividen
Dividend Policy and Payment
Kebijakan Dividen Dividend Policy
Berdasarkan Undang-Undang No. 40 Tahun 2007 Based on Law No. 40 of 2007 on Limited Liability
tentang Perseroan Terbatas, pembayaran dividen Companies, dividend payments conducted based on the
dilakukan berdasarkan keputusan Rapat Umum decision of the General Meeting of Shareholders.
Pemegang Saham.
Perseroan selalu berupaya untuk memperhatikan hak The Company always strives to pay attention to the
para pemegang saham dengan tetap memperhatikan rights of shareholders while still paying attention to the
kondisi keuangan dan kinerja Perseroan pada tahun Company's financial condition and performance in the
berjalan. Kebijakan Dividen Perseroan sebagaimana current year. The Company's Dividend Policy as stated
telah dinyatakan dalam Prospektus adalah sebesar in the Prospectus is 20%. However, there is no certainty
20%. Namun demikian, tidak terdapat kepastian bahwa that the Company will be able to distribute dividends for
Perseroan akan dapat melakukan pembagian dividen each financial year. The Company's dividend distribution
untuk setiap tahun buku. Keputusan pembagian dividen decision is related to several considerations, including,
Perseroan dikaitkan dengan beberapa pertimbangan net profit in the fiscal year, the Company's obligation to
antara lain, laba bersih pada tahun fiskal, kewajiban allocate reserve funds in accordance with applicable
Perseroan untuk mengalokasikan dana cadangan regulations and the need for funds for further business
sesuai dengan peraturan yang berlaku dan kebutuhan expansion plans, without reducing the rights of the
dana untuk rencana ekspansi bisnis lebih lanjut, Annual General Meeting of Shareholders (AGMS) to
tanpa mengurangi hak dari Rapat Umum Pemegang determine in accordance with the provisions of the
Saham Tahunan (RUPST) untuk menentukan sesuai Company's Articles of Association. By taking into account
dengan ketentuan Anggaran Dasar Perseroan. Dengan the Company's financial position and/or health level,
tetap memperhatikan posisi keuangan dan/atau the targeted dividend policy is 10%-15% of net profit,
tingkat kesehatan Perseroan, kebijakan dividen yang unless otherwise determined by the General Meeting of
ditargetkan adalah sebesar 10%-15% dari laba bersih, Shareholders.
kecuali ditentukan lain oleh Rapat Umum Pemegang
Saham.
Sesuai peraturan yang berlaku, Perseroan wajib In accordance with applicable regulations, the Company
melaksanakan pembayaran dividen tunai kepada is obliged to pay cash dividend to entitled shareholders
pemegang saham yang berhak paling lambat 30 (tiga no later than 30 (thirty) days after the announcement of
puluh) hari setelah diumumkannya ringkasan risalah summary of AGMS minutes which decide the distribution
RUPST yang memutuskan pembagian dividen tunai of cash dividend if the Company decides to pay
apabila Perseroan memutuskan melakukan penyetoran dividends.
dividen.
Pembayaran Dividen Dividend Payment
Pada tahun 2023, berdasarkan keputusan RUPST In 2023, based on decision of the Company's AGMS
Perseroan tanggal 10 Mei 2023, Perseroan menetapkan dated May 10, 2023, the Company determined to
untuk membagikan dividen tunai sebesar 20% atau distribute cash dividend of 20% or Rp549,376,814,466,
Rp549.376.814.466, sehingga dividen bagian Negara hence the dividend share of Republic of Indonesia for
RI atas kepemilikan 70% saham adalah sebesar ownership of 70% of the shares is Rp384,563,770,126.
Rp384.563.770.126.
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Tabel Pembayaran Dividen
Table of Dividend Payment
(dalam miliar Rupiah)
(in billion Rupiah))
Tahun Buku Tahun Buku Tahun Buku Tahun Buku Tahun Buku
Uraian
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Description
2023 2022 2021 2020 2019
Laba Bersih
6.793,6 2.746,9 1.615,3 501,1 2.207,1
Net Profit
Jumlah Saham Beredar
7.257.871.200 7.257.871.200 7.257.871.200 7.257.871.200 7.257.871.200
Total Shares Outstanding
Laba Bersih per Saham
(Rupiah penuh)
936,0 378,5 222,6 69,0 304,1
Earning per Share
(full Rupiah)
Jumlah Dividen yang
Dibayarkan * 549,4 - - 110,4
Dividend Paid
Rasio Pembayaran
Dividen * 20% - - 5%
Dividend Payout Ratio
Dividen per Saham
(Rupiah penuh)
* 75,69 - - 15,20
Dividends per Share
(full Rupiah amount)
Tanggal Pengumuman
Dividen 12 Mei 2023 11 Juni 2020
* - -
Dividen Announcement May 12, 2023 June 11, 2020
Date
Tanggal Pembayaran
09 Juni 2023 28 Mei 2019
Dividen * - -
June 09, 2023 May 28, 2019
Date of Dividend Payment
*Akan diputuskan pada RUPS Tahunan Tahun Buku 2023
*It will be decided at Annual GMS FY 2023
Adapun besaran dividen dan pembayaran dividen atas Amount of dividend and dividend payments for financial
kinerja keuangan tahun buku 2023 akan diputuskan performance for the 2023 financial year will be decided
pada Rapat Umum Pemegang Saham Tahunan tahun at the Annual General Meeting of Shareholders for the
buku 2023 yang akan diselenggarakan di tahun 2024. 2023 financial year which will be held in 2024.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Program Kepemilikan Saham oleh Karyawan
dan Manajemen (ESOP/MSOP)
Program of Share Ownership by Employees and Management
(ESOP/MSOP)
Hingga akhir tahun 2023, Perseroan tidak memiliki Until the end of 2023, the Company does not have
program Kepemilikan Saham oleh Karyawan dan an Employee and Management Stock Ownership
Manajemen atau Employee Stock Option Program program or Employee Stock Option Program (ESOP) and
(ESOP) dan Management Stock Option Program (MSOP). Management Stock Option Program (MSOP).
Program Employee Stock Allocation (ESA)
Employee Stock Allocation (ESA) Program
Program ESA ESA Program
Perseroan memiliki program Penjatahan Saham The Company has Employee Stock Allocation (ESA)
Karyawan atau Employee Stock Allocation (ESA) yang program which aims to ensure that employees have
bertujuan agar karyawan memiliki sense of belonging sense of belonging to the Company in the hope of
terhadap Perseroan dengan harapan dapat memacu increasing work productivity, which in turn has an impact
produktivitas kerja, yang pada gilirannya berdampak on overall corporate performance.
pada kinerja korporasi secara keseluruhan.
Program ESA terdiri dari: The ESA program consists of:
1. Saham Bonus 1. Bonus Share
Komisaris (selain Komisaris Independen), Direksi dan Board of Commissioners (other than Independent
seluruh karyawan tetap Perseroan yang memenuhi Commissioner), Board of Directors and all permanent
kriteria tertentu dapat menerima Saham Bonus pada employees of the Company who meet certain criteria
saat Penawaran Umum Perdana atau Initial Public can receive Bonus Share during the Initial Public
Offering (IPO) sebesar ekuivalen dengan satu bulan Offering (IPO) in the amount equivalent to one month's
gaji bulan Juni 2007. Perseroan mengantisipasi salary for June 2007. The Company anticipates
untuk memberikan sekitar 11.862.000 saham di giving out approximately 11,862. 000 shares in the
dalam skema Saham Bonus yang diberikan kepada Bonus Share scheme given to non-Independent
Komisaris non Independen, Direksi dan karyawan Commissioner, Board of Directors and employees
masing-masing sebesar 1,70% dan 98,30%. amounting to 1.70% and 98.30% respectively.
2. Saham Jatah Pasti 2. Certain Ratio Share
Selain Saham Bonus, peserta juga diberi kesempatan Apart from Bonus Share, participant also given the
membeli Saham Jatah Pasti pada saat IPO. Jumlah opportunity to purchase Certain Ratio Share during
Saham Jatah Pasti sekitar 192.138.000 lembar saham. the IPO. The number of Certain Ratio Share is around
Saham Jatah Pasti diberlakukan penjatahan secara 192,138,000 shares. Certain Ratio Share is subject to
proporsional berdasarkan gaji bulanan karyawan dan proportional allotment based on employee's monthly
beberapa pembatasan tertentu lainnya. salary and certain other restrictions.
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Jumlah Saham ESA Amount of ESA
RUPS Luar Biasa pada tanggal 12 September 2007 The Extraordinary GMS on September 12, 2007
menyetujui pelaksanaan Program ESA, dengan approved the ESA Program implementation, by providing
memberikan kesempatan bagi peserta untuk memiliki participant with opportunity to own a maximum of 10% of
maksimum 10% dari saham yang ditawarkan kepada the shares offered to public (or 204,000,000 shares).
publik (atau sebanyak 204.000.000 lembar).
Jangka Waktu ESA Duration of ESA
Saham bonus merupakan salah satu program ESA, tidak Bonus share is one of the ESA programs, it cannot be
dapat dijual maupun dipindahtangankan selama 3 (tiga) sold or transferred for 3 (three) years (lock up period).
tahun (periode lock up).
Persyaratan Peserta Program ESA Requirement for ESA Program Participant
Sesuai Surat Keputusan Direksi No. 182.1/KPTS/2007 In accordance with Decree of the Board of Directors No.
tentang Program Kepemilikan Saham oleh Karyawan 182.1/KPTS/2007 on the Share Ownership Program by
dan Manajemen PT Jasa Marga (Persero) Tbk, peserta Employees and Management of PT Jasa Marga (Persero)
program ESA adalah Karyawan Tetap, Direksi, Dewan Tbk, participant in the ESA program are Permanent
Komisaris yang bukan Komisaris Independen, Sekretaris Employees, Board of Directors, Board of Commissioners
Dewan Komisaris, dan Staf Sekretaris Direksi yang who are not Independent Commissioner, Secretary
tercatat dalam Administrasi Sistem Informasi Manajemen of the Board of Commissioners, and Secretarial Staff
Sumber Daya Manusia Perseroan pada tanggal 31 of the Board of Directors who are registered in the
Oktober 2007. System Administration of Company Human Resources
Management Information on October 31, 2007.
Harga Exercise Exercise Price
Program ESA tidak memiliki harga exercise. Harga The ESA program does not have exercise price. Share
saham pada saat IPO adalah sebesar Rp1.700 per lembar price at the time of IPO was Rp1,700 per share.
saham.
384 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Realisasi Penggunaan Dana Hasil
Penawaran Umum
Realization of Use of Public Offering Proceeds
Realisasi Penggunaan Obligasi The Use of Funds from the Public Offer
Perseroan menerbitkan Obligasi Berkelanjutan II Jasa The Company issued Shelf Registration Bond II Jasa
Marga Tahap I Tahun 2020 dengan tingkat bunga tetap Marga Phase I Year 2020 with a fixed interest rate of
sebesar Rp2,0 triliun pada 8 September 2020. Sesuai Rp2.0 trillion on September 8, 2020. Based on the
dengan prospektus, dana hasil Penawaran Umum prospectus, the proceeds from Bonds Public Offering
Obligasi setelah dikurangi dengan biaya-biaya emisi after net of the underwriting costs will be used entirely
akan digunakan seluruhnya untuk modal kerja Jasa as Jasa Marga’s working capital.
Marga.
Tabel Realisasi Penggunaan Dana Hasil Penawaran Umum
Tabel of Realization of Use of Public Offering Proceeds
(dalam jutaan Rupiah)
(in million Rupiah)
Uraian Rencana
Realisasi
Description Penggunaan
Penggunaan Sisa Dana
Dana
Dana Hasil
Jumlah Hasil Menurut
Jenis Penawaran Tanggal Biaya Menurut Penawaran
Penawaran Prospektus
Umum Efektif Penawaran Hasil Prospektus Umum
No Umum Proceeds
Type of Public Effective Umum Bersih Proceeds Remaining
Number Utilization
Offering Date Public Net Realization Funds from
of Public Plan
Offering Results According Public
Offering According
Fee to the Offering
Results to the
Prospectus
Prospectus
1 Obligasi 8 2.000.000 8.100 1.991.899 1.991.899 1.991.899 0
Berkelanjutan September
II Jasa Marga 2020
Tahap I Tahun September 8,
2020 2020
Jasa Marga
Continuing Public
Offering Bond II
Phase I Year 2020
Adapun rincian realisasi penggunaan dana Obligasi Details of the realization of use of Bond funds are as
adalah sebagai berikut: follows:
Tabel Rincian Realisasi Penggunaan Dana Obligasi
Table of Detail Bonds Proceeds Realization
(dalam Rupiah penuh)
(in fully Rupiah)
Realisasi Penggunaan Dana Obligasi Jumlah
No
Bonds Proceeds Realization Total
Modal Kerja
Working Capital
Modal Kerja Operasional
1 1.180.905.108.271
Operational Working Capital
Dana Talangan Tanah PT Cinere Serpong Jaya (CSJ)
2 26.767.771.146
Land Bridging Fund for PT Cinere Serpong Jaya (CSJ)
Pinjaman Pemegang Saham PT Jasamarga Balikpapan Samarinda (JBS)
3 109.725.000.000
Shareholders Loans PT Jasamarga Balikpapan Samarinda (JBS)
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
385
Page 386
Tabel Rincian Realisasi Penggunaan Dana Obligasi
Table of Detail Bonds Proceeds Realization
(dalam Rupiah penuh)
(in fully Rupiah)
Realisasi Penggunaan Dana Obligasi Jumlah
No
Bonds Proceeds Realization Total
Pinjaman Pemegang Saham PT Jasamarga Semarang Batang (JSB)
4 39.900.000.000
Shareholders Loans PT Jasamarga Semarang Batang (JSB)
Dana Talangan Tanah PT Jasamarga Semarang Batang (JSB)
5 370.692.414.205
Land Bridging Fund for PT Jasamarga Semarang Batang (JSB)
Dana Talangan Tanah PT Cinere Serpong Jaya (CSJ)
6 216.028.932.058
Land Bridging Fund for PT Cinere Serpong Jaya (CSJ)
Pinjaman Pemegang Saham PT Jasamarga Solo Ngawi (JSN)
7 47.880.000.000
Shareholder Loans of PT Jasamarga Solo Ngawi (JSN)
Total 1.991.899.225.680
Sesuai dengan Peraturan Otoritas Jasa Keuangan In accordance with Financial Services Authority
No. 30/POJK.04/2015 tentang Laporan Realisasi Regulation No. 30/POJK.04/2015 on Report on the
Penggunaan Dana Hasil Penawaran Umum, seluruh dana Realization of Use of Proceeds from Public Offering, all
hasil penawaran umum obligasi telah digunakan sesuai proceeds from the bonds public offering have been used
rencana penggunaan dana yang diungkapkan dalam in accordance with the planned use of funds disclosed
Prospektus dan telah dilaporkan kepada Otoritas Jasa in the Prospectus and have been reported to the
Keuangan (OJK) dan Bursa Efek Indonesia (BEI) melalui Financial Services Authority (OJK) and the Indonesian
Surat No. BF.KU09.02.18 tanggal 13 Januari 2021 perihal Stock Exchange (BEI) via Letter No. BF.KU09.02.18 dated
Laporan Realisasi Penggunaan Dana Hasil Penawaran January 13, 2021 regarding the Realization Report on the
Umum Obligasi Berkelanjutan II Jasa Marga Tahap I Use of Proceeds from the Public Offering of Jasa Marga
Tahun 2020 per 31 Desember 2020. Laporan realisasi Sustainable Bonds II Phase I 2020 as of December 31,
tersebut juga telah dimasukkan ke dalam salah satu 2020. The realization report has also been included in
Mata Acara Rapat Umum Pemegang Saham Tahunan one of the Agendas of the Annual General Meeting of
(RUPST) Tahun Buku 2020 yang telah diselenggarakan Shareholders (AGMS ) 2020 Financial Year which was
pada tanggal 27 Mei 2021, serta telah disahkan dalam held on May 27, 2021, and was ratified at the AGMS in
RUPST tersebut sesuai dengan Berita Acara RUPST accordance with AGMS Minutes No. 47 of 2021.
No. 47 Tahun 2021.
386 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Informasi Material mengenai Investasi,
Ekspansi, Divestasi, Penggabungan/Peleburan
Usaha, Akuisisi, Restrukturisasi Utang dan
Modal, Transaksi Material, dan Transaksi Afiliasi
Material Information Regarding Investment, Expansion,
Divestment, Business Merger/Consolidation, Acquisition, Debt
and Capital Restructuring, Material Transactions, and Affiliated
Transactions
Berikut adalah informasi transaksi material dan transaksi The following is information on the Company's material
afiliasi Perseroan di tahun 2023: transactions and affiliated transactions in 2023:
Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
1 16 Januari Rp13.750.000.000,- Pendirian Badan 1. PT Jasa Marga Pembentukan usaha Para pihak Pasal 2 jo • Fakta Material
2023 Usaha Jalan Tol PT (Persero) Tbk patungan PT Jasamarga melakukan Pasal 6 POJK • Ekspansi
January 16, Jasamarga Akses 2. PT Nusa Raya Akses Patimban oleh Jasa penyertaan saham 31/2015 • Material Facts
• Expansion
2023 Patimban Cipta Tbk Marga, NRC, ADHI, PP, pada suatu Article 2 jo
Establishment of Toll (NRC); WIKA dan SS termasuk perusahaan Article 6 POJK
Road Business Entity 3. PT Adhi Karya dalam jenis Fakta Material patungan bernama 31/2015
PT Jasamarga Akses (Persero) Tbk Establishment of PT PT Jasamarga
Patimban (ADHI); Jasamarga Akses Akses Patimban.
4. PT PP (Persero) Patimban joint venture The parties
Tbk (PP); by Jasa Marga, NRC, invested in a joint
5. PT Wijaya ADHI, PP, WIKA and SS venture called
Karya (Persero) is included in the type of PT Jasamarga
Tbk (WIKA); Material Facts Akses Patimban
6. PT Subang joint venture
Sejahtera (SS) company called PT
Jasamarga Akses
Patimban.
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Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
2 31 Januari Rp949.045.000.000,- Pemberian 1. PT Jasa Marga JBT merupakan pihak Transaksi Pasal 3 jo • Transaksi Afiliasi Direksi dan Dewan
2023 Shareholder Loan (Persero) Tbk afiliasi dari Jasa Marga, merupakan Pasal 4 POJK • Affiliate Transactions Komisaris Perseroan,
January 31, (SHL) PT Jasamarga 2. PT Jasamarga mengingat Jasa Marga pemberian SHL 42/2020 baik secara sendiri-
2023 Bali Tol (JBT) Bali Tol memiliki pengendalian dari Jasa Marga Transaksi sendiri maupun
Provision of langsung terhadap JBT. kepada JBT Afiliasi bersama-sama
Shareholder Loan JBT is an affiliated party guna memenuhi Article 3 jo menyatakan bahwa:
(SHL) PT Jasamarga of Jasa Marga, given that kebutuhan Article 4 POJK 1. Transaksi ini tidak
Bali Tol (JBT) Jasa Marga has direct cash deficiency 42/2020 mengandung
control over JBT. support JBT Affiliated benturan
tahun 2023 serta Transactions kepentingan
untuk kebutuhan sebagaimana
operasional dimaksud dalam
lainnya. Peraturan POJK
Berdasarkan 42/2020 dan
analisis transaksi, bukan merupakan
kualitatif dan Transaksi Material
kuantitatif serta sebagaimana
kewajaran dimaksud dalam
transaksi, dapat Peraturan POJK
disimpulkan bahwa 17/2020; dan
transaksi afiliasi 2. Semua informasi
melalui pemberian material telah
SHL dari Jasa diungkapkan dan
Marga kepada JBT informasi tersebut
tersebut adalah tidak menyesatkan.
wajar. The Board of Directors
The transaction and the Board of
is the provision Commissioners of
of SHL from Jasa the Company, both
Marga to JBT individually and
to fulfil JBT's collectively declare
cash deficiency that:
support needs 1. This transaction
in 2023 and for does not contain a
other operational conflict of interest
needs. Based on as referred to in
the transaction POJK Regulation
analysis, 42/2020 and is
qualitative and not a Material
quantitative as well Transaction as
as the fairness of referred to in
the transaction, it POJK Regulation
can be concluded 17/2020; and
that the affiliated 2. All material
transaction information has
through the been disclosed and
provision of SHL the information is
from Jasa Marga not misleading.
to JBT is fair
3 31 Januari Rp309.000.000.000,- Pemberian 1. PT Jasa Marga JMB merupakan pihak Transaksi Pasal 3 jo • Transaksi Afiliasi Direksi dan Dewan
2023 Shareholder Loan (Persero) Tbk afiliasi dari Jasa Marga, merupakan Pasal 4 POJK • Affiliate Transactions Komisaris Perseroan,
January 31, (SHL) PT Jasamarga 2. PT Jasamarga mengingat Jasa Marga pemberian SHL 42/2020 baik secara sendiri-
2023 Manado Bitung (JMB) Manado Bitung memiliki pengendalian dari Jasa Marga Article 3 jo sendiri maupun
Shareholder langsung terhadap JMB. kepada JMB Article 4 POJK bersama-sama
Loan (SHL) for PT JMB is an affiliated party guna memenuhi 42/2020 menyatakan bahwa:
Jasamarga Manado of Jasa Marga, given that kebutuhan 1. Transaksi ini tidak
Bitung (JMB) Jasa Marga has direct cash deficiency mengandung
control over JMB. support JMB benturan
tahun 2023 serta kepentingan
untuk kebutuhan sebagaimana
operasional dimaksud dalam
lainnya. Peraturan POJK
Berdasarkan 42/2020 dan
analisis transaksi, bukan merupakan
kualitatif dan Transaksi Material
kuantitatif serta sebagaimana
kewajaran dimaksud dalam
transaksi, dapat Peraturan POJK
disimpulkan bahwa 17/2020; dan
transaksi afiliasi 2. Semua informasi
melalui pemberian material telah
SHL dari Jasa diungkapkan dan
Marga kepada informasi tersebut
JMB tersebut tidak menyesatkan.
adalah wajar. The Board of Directors
The transaction and the Board of
is the provision Commissioners of
of SHL from Jasa the Company, both
Marga to JMB individually and
to fulfil JMB's collectively declare
cash deficiency that:
support needs 1. This transaction
in 2023 and for does not contain a
other operational conflict of interest
needs. Based on as referred to in
the transaction POJK Regulation
analysis, 42/2020 and is
qualitative and not a Material
quantitative as well Transaction as
as the fairness of referred to in
the transaction, it POJK Regulation
can be concluded 17/2020; and
that the affiliated 2. All material
transaction information has
through the been disclosed and
provision of SHL the information is
from Jasa Marga not misleading.
to JMB is fair.
388 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
4 14 Juni 2023 Rp137.500.000.000,- Pemberian 1. PT Jasa Marga CSJ merupakan pihak Transaksi Pasal 3 jo • Transaksi Afiliasi Direksi dan Dewan
June 14, Shareholder Loan (Persero) Tbk afiliasi dari Jasa Marga, merupakan Pasal 4 POJK • Affiliate Transaction Komisaris Perseroan,
2023 (SHL) PT Cinere 2. PT Cinere mengingat Jasa Marga pemberian SHL 42/2020 baik secara sendiri-
Serpong Jaya (CSJ) Serpong Jaya memiliki pengendalian dari Jasa Marga Article 3 jo sendiri maupun
Provision of langsung terhadap CSJ. kepada CSJ Article 4 POJK bersama-sama
Shareholder Loan CSJ is an affiliated party guna memenuhi 42/2020 menyatakan bahwa:
(SHL) PT Cinere of Jasa Marga, given that kebutuhan 1. Transaksi ini tidak
Serpong Jaya (CSJ) Jasa Marga has direct cash deficiency mengandung
control over CSJ. support CSJ benturan
tahun 2023 serta kepentingan
untuk kebutuhan sebagaimana
operasional dimaksud dalam
lainnya. Peraturan POJK
Berdasarkan 42/2020 dan
analisis transaksi, bukan merupakan
kualitatif dan Transaksi Material
kuantitatif serta sebagaimana
kewajaran dimaksud dalam
transaksi, dapat Peraturan POJK
disimpulkan bahwa 17/2020; dan
transaksi afiliasi 2. Semua informasi
melalui pemberian material telah
SHL dari Jasa diungkapkan dan
Marga kepada CSJ informasi tersebut
tersebut adalah tidak menyesatkan.
wajar. The Board of Directors
Transaksi tersebut and the Board of
adalah pemberian Commissioners of
SHL dari Jasa the Company, both
Marga kepada individually and
CSJ. Berdasarkan collectively declare
hasil analisis that:
transaksi, baik 1. This transaction
secara kualitatif does not contain a
maupun kuantitatif conflict of interest
serta kewajaran as referred to in
transaksi, maka POJK Regulation
dapat disimpulkan 42/2020 and is
bahwa transaksi not a Material
afiliasi melalui Transaction as
pemberian SHL referred to in
dari Jasa Marga POJK Regulation
kepada CSJ 17/2020; and
adalah wajar. 2. All material
information has
been disclosed and
the information is
not misleading.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
5 14 Juni 2023 Rp160.000.000,- Kerja Sama Antar 1. PT Bank BRI dan Jasa Marga Transaksi Pasal 1 jo. • Transaksi Afiliasi Direksi dan Dewan
June 14, BUMN tentang Rakyat merupakan BUMN yang merupakan bentuk Pasal 6 POJK • Affiliate Transactions Komisaris Perseroan,
2023 Perpanjangan Lisensi Indonesia mayoritas sahamnya penyelenggaraaan 42/2020 baik secara sendiri-
Anaplan untuk Sistem (Persero) Tbk dimiliki oleh pihak yang kerja sama Article 1 jo. sendiri maupun
Informasi Manajemen (BRI) sama (Pemerintah). dalam rangka Article 6 POJK bersama-sama
Kementerian BUMN 2. PT Jasa Marga BRI and Jasa Marga are mendukung 42/2020 menyatakan bahwa:
(KBUMN) (Persero) Tbk state-owned enterprises KBUMN dengan 1. Transaksi ini tidak
Cooperation that are majority owned menggunakan mengandung
between SOEs on by the same party (the menggunakan benturan
Anaplan Licence government). platform Anaplan kepentingan
Extension for the sebagai media sebagaimana
Ministry of SOEs penyampaian dimaksud dalam
Management data antar BUMN Peraturan POJK
Information System dan BRI 42/2020 dan
(KBUMN) telah ditetapkan bukan merupakan
sebagai Transaksi Material
koordinator sebagaimana
pengadaan dimaksud dalam
bersama. Peraturan POJK
The transaction 17/2020; dan
is a form of 2. Semua informasi
organising material telah
cooperation in diungkapkan dan
order to support informasi tersebut
KBUMN by using tidak menyesatkan.
the Anaplan The Board of Directors
platform as a and the Board of
medium for Commissioners of
submitting data the Company, both
between SOEs individually and
and BRI. has been collectively declare
appointed as a that:
joint procurement 1. This transaction
coordinator. does not contain a
conflict of interest
as referred to in
POJK Regulation
42/2020 and is
not a Material
Transaction as
referred to in
POJK Regulation
17/2020; and
2. All material
information has
been disclosed and
the information is
not misleading.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
6 20 Juni Rp2.815.000.000.000,- Pemberian 1. PT Jasamarga JNK merupakan pihak Transaksi Pasal 3 jo • Transaksi Afiliasi Direksi dan Dewan
2023 Shareholder Loan Transjawa Tol afiliasi dari Jasa Marga, merupakan Pasal 4 POJK • Affiliate Transactions Komisaris Perseroan,
June 20, (SHL) PT Jasamarga 2. PT Jasamarga mengingat Jasa Marga pemberian 42/2020 baik secara sendiri-
2023 Ngawi Kertosono Ngawi memiliki pengendalian SHL dari JTT Article 3 jo sendiri maupun
Kediri (JNK) dari PT Kertosono secara tidak langsung kepada JNK Article 4 POJK bersama-sama
Jasamarga Transjawa Kediri terhadap JNK melalui anak guna memenuhi 42/2020 menyatakan bahwa:
Tol (JTT) usahanya yakni JTT yang kebutuhan 1. Transaksi ini tidak
Granting Shareholder menjadi sub holding. pendanaan untuk mengandung
Loan (SHL) of PT JNK is an affiliated party pelunasan kredit benturan
Jasamarga Ngawi of Jasa Marga, given that investasi eksisting. kepentingan
Kertosono Kediri Jasa Marga has indirect Berdasarkan sebagaimana
(JNK) from PT control over JNK through analisis transaksi, dimaksud dalam
Jasamarga Transjawa its subsidiary JTT, which is kualitatif dan Peraturan POJK
Tol (JTT) a sub holding. kuantitatif serta 42/2020 dan
kewajaran bukan merupakan
transaksi, dapat Transaksi Material
disimpulkan sebagaimana
bahwa transaksi dimaksud dalam
afiliasi melalui Peraturan POJK
pemberian SHL 17/2020; dan
dari JTT kepada 2. Semua informasi
JNK tersebut material telah
adalah wajar diungkapkan dan
The transaction informasi tersebut
is the granting of tidak menyesatkan.
SHL from JTT to The Board of Directors
JNK to fulfil the and the Board of
funding needs for Commissioners of
the repayment the Company, both
of existing individually and
investment collectively declare
loans. Based on that:
the transaction 1. This transaction
analysis, does not contain a
qualitative and conflict of interest
quantitative as well as referred to in
as the fairness of POJK Regulation
the transaction, it 42/2020 and is
can be concluded not a Material
that the affiliated Transaction as
transaction referred to in
through the POJK Regulation
granting of SHL 17/2020; and
from JTT to JNK 2. All material
is fair. information has
been disclosed and
the information is
not misleading.
7 27 Juni Rp490.000.000.000,- Pemberian 1. PT Jasa JBS merupakan pihak Transaksi Pasal 3 jo • Transaksi Afiliasi Direksi dan Dewan
2023 Shareholder Marga afiliasi dari Jasa Marga, merupakan Pasal 4 POJK • Affiliate Transactions Komisaris Perseroan,
June 27, Loan (SHL) PT (Persero) Tbk mengingat Jasa Marga pemberian SHL 42/2020 baik secara sendiri-
2023 Jasamarga 2. PT memiliki pengendalian dari Jasa Marga Article 3 sendiri maupun
Balikpapan Jasamarga langsung terhadap JBS. kepada JBS jo Article bersama-sama
Samarinda (JBS) Balikpapan JBS is an affiliated party guna memenuhi 4 POJK menyatakan bahwa:
Provision of Samarinda of Jasa Marga, as Jasa kebutuhan 42/2020 1. Transaksi ini tidak
Shareholder Marga has direct control cash deficiency mengandung
Loan (SHL) PT over JBS. support JBS benturan
Jasamarga tahun 2023 serta kepentingan
Balikpapan untuk kebutuhan sebagaimana
Samarinda (JBS) operasional dimaksud dalam
lainnya. Peraturan POJK
Berdasarkan 42/2020 dan
analisis transaksi, bukan merupakan
kualitatif dan Transaksi Material
kuantitatif serta sebagaimana
kewajaran dimaksud dalam
transaksi, dapat Peraturan POJK
disimpulkan 17/2020; dan
bahwa transaksi 2. Semua informasi
afiliasi melalui material telah
pemberian SHL diungkapkan
dari Jasa Marga dan informasi
kepada JBS tersebut tidak
tersebut adalah menyesatkan.
wajar. The Board of Directors
The transaction and the Board of
is the granting Commissioners of
of SHL from the Company, both
individually and
Jasa Marga to
collectively declare
JBS. Based on that:
the transaction 1. This transaction
analysis, does not contain a
qualitative and conflict of interest
quantitative as referred to in
as well as the POJK Regulation
fairness of the 42/2020 and is
transaction, not a Material
it can be Transaction as
referred to in
concluded that
POJK Regulation
the affiliated 17/2020; and
transaction 2. All material
through the information has
granting of SHL been disclosed and
from Jasa Marga the information is
to JBS is fair. not misleading.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Page 392
Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
8 7 Agustus Rp13.423.910.000 Peningkatan 1. PT Jasa JMTO merupakan pihak Transaksi Pasal 1 jo • Transaksi Afiliasi Direksi dan Dewan
2023 Setoran Modal Non Marga afiliasi dari Jasa Marga, merupakan Pasal 6 POJK • Affiliate Transactions Komisaris Perseroan,
August 7, Tunai (Inbreng) (Persero) Tbk mengingat Jasa Marga pemenuhan 42/2020 baik secara sendiri-
2023 PT Jasa Marga 2. PT Jasamarga memiliki pengendalian penyetoran Article 1 sendiri maupun
(Persero) Tbk pada Tollroad langsung terhadap modal Jasa jo Article bersama-sama
PT Jasamarga Operator JMTO. Marga kepada 6 POJK menyatakan bahwa:
Tollroad Operator JMTO is an affiliated JMTO. 42/2020 1. Transaksi ini tidak
(JMTO) party of Jasa Marga, as Berdasarkan mengandung
Increase in Jasa Marga has direct analisis transaksi, benturan
Non-Cash Capital control over JMTO. kualitatif dan kepentingan
Deposit (Inbreng) kuantitatif serta sebagaimana
of PT Jasa Marga kewajaran dimaksud dalam
(Persero) Tbk in PT transaksi, dapat Peraturan POJK
Jasamarga Tollroad disimpulkan 42/2020 dan
Operator (JMTO) bahwa transaksi bukan merupakan
afiliasi melalui Transaksi Material
peningkatan sebagaimana
setoran modal dimaksud dalam
dari Jasa Marga Peraturan POJK
kepada JMTO 17/2020; dan
tersebut adalah 2. Semua informasi
wajar. material telah
The transaction diungkapkan
is the fulfilment dan informasi
of Jasa Marga's tersebut tidak
capital injection menyesatkan.
to JMTO. The Board of Directors
Based on the and the Board of
transaction Commissioners of
analysis, the Company, both
individually and
qualitative and
collectively declare
quantitative that:
as well as the 1. This transaction
fairness of the does not contain a
transaction, conflict of interest
it can be as referred to in
concluded that POJK Regulation
the affiliated 42/2020 and is
transaction not a Material
through the Transaction as
referred to in
increase in
POJK Regulation
capital deposit 17/2020; and
from Jasa Marga 2. All material
to JMTO is fair. information has
been disclosed and
the information is
not misleading.
392 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 393
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
9 11 Rp160.000.000.000,- Pemberian 1. PT Jasamarga JJC merupakan pihak Transaksi Pasal 3 jo • Transaksi Afiliasi Direksi dan Dewan
Desember Shareholder Transjawa Tol afiliasi dari Jasa Marga, merupakan Pasal 4 POJK • Affiliate Transactions Komisaris Perseroan,
2023 Loan (SHL) PT 2. PT mengingat Jasa Marga pemberian 42/2020 baik secara sendiri-
December Jasamarga Jasamarga memiliki pengendalian SHL dari JTT Article 3 sendiri maupun
11, 2023 Jalanlayang Jalanlayang secara tidak langsung kepada JJC jo Article bersama-sama
Cikampek (JJC) Cikampek terhadap JJC melalui guna memenuhi 4 POJK menyatakan bahwa:
dari PT Jasamarga anak usahanya yakni kebutuhan 42/2020 1. Transaksi ini tidak
Transjawa Tol (JTT) JTT yang menjadi sub cash deficiency mengandung
Granting holding. support JJC benturan
Shareholder JJC is an affiliated tahun 2023 serta kepentingan
Loan (SHL) of party of Jasa Marga, untuk kebutuhan sebagaimana
PT Jasamarga considering that Jasa operasional dimaksud dalam
Jalanlayang Marga has indirect lainnya. Peraturan POJK
Cikampek (JJC) control over JJC Berdasarkan 42/2020 dan
from PT Jasamarga through its subsidiary, analisis transaksi, bukan merupakan
Transjawa Tol (JTT) JTT, which is a sub kualitatif dan Transaksi Material
holding. kuantitatif serta sebagaimana
kewajaran dimaksud dalam
transaksi, dapat Peraturan POJK
disimpulkan 17/2020; dan
bahwa transaksi 2. Semua informasi
afiliasi melalui material telah
pemberian SHL diungkapkan
dari JTT kepada dan informasi
JNK tersebut tersebut tidak
adalah wajar. menyesatkan.
The transaction The Board of Directors
is the provision and the Board of
of SHL from Commissioners of
JTT to JJC to the Company, both
individually and
fulfil JJC's cash
collectively declare
deficiency that:
support needs 1. This transaction
in 2023 and for does not contain a
other operational conflict of interest
needs. Based on as referred to in
the transaction POJK Regulation
analysis, 42/2020 and is
qualitative and not a Material
quantitative Transaction as
referred to in
as well as the
POJK Regulation
fairness of the 17/2020; and
transaction, 2. All material
it can be information has
concluded that been disclosed and
the affiliated the information is
transaction not misleading.
through the
provision of SHL
from JTT to JNK
is reasonable.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
393
Page 394
Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
10 12 Rp2.703.685.431.089,- Pemberian 1. PT Jasa JKC merupakan pihak Transaksi Pasal 3 jo • Transaksi Afiliasi Direksi dan Dewan
Desember Shareholder Marga afiliasi dari Jasa Marga, merupakan Pasal 4 POJK • Affiliate Transactions Komisaris Perseroan,
2023 Loan (SHL) PT (Persero) Tbk mengingat Jasa Marga pemberian SHL 42/2020 baik secara sendiri-
December Jasamarga 2. PT memiliki pengendalian dari Jasa Marga Article 3 sendiri maupun
12, 2023 Kuncirang Jasamarga langsung terhadap JKC. kepada JKC jo Article bersama-sama
Cengkareng (JKC) Kunciran JKC is an affiliated party guna memenuhi 4 POJK menyatakan bahwa:
Shareholder Cengkareng of Jasa Marga, given kebutuhan 42/2020 1. Transaksi ini tidak
Loan (SHL) for that Jasa Marga has pendanaan mengandung
PT Jasamarga direct control over JKC. untuk pelunasan benturan
Kuncirang kredit investasi kepentingan
Cengkareng (JKC) eksisting. sebagaimana
Berdasarkan dimaksud dalam
analisis transaksi, Peraturan POJK
kualitatif dan 42/2020 dan
kuantitatif serta bukan merupakan
kewajaran Transaksi Material
transaksi, dapat sebagaimana
disimpulkan dimaksud dalam
bahwa transaksi Peraturan POJK
afiliasi melalui 17/2020; dan
pemberian SHL 2. Semua informasi
dari Jasa Marga material telah
kepada JKC diungkapkan
tersebut adalah dan informasi
wajar. tersebut tidak
The transaction menyesatkan.
is the granting of The Board of Directors
SHL from Jasa and the Board of
Marga to JKC to Commissioners of
fulfil the funding the Company, both
individually and
needs for the
collectively declare
repayment that:
of existing 1. This transaction
investment does not contain a
loans. Based on conflict of interest
the transaction as referred to in
analysis, POJK Regulation
qualitative and 42/2020 and is
quantitative not a Material
as well as the Transaction as
referred to in
fairness of the
POJK Regulation
transaction, 17/2020; and
it can be 2. All material
concluded that information has
the affiliated been disclosed and
transaction the information is
through the not misleading.
granting of SHL
from Jasa Marga
to JKC is fair.
394 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 395
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
11 15 Rp43.511.486.767,- Pemberian 1. PT Jasa JBS merupakan pihak Transaksi Pasal 3 jo • Transaksi Afiliasi Direksi dan Dewan
Desember Shareholder Marga afiliasi dari Jasa Marga, merupakan Pasal 4 POJK • Affiliate Transactions Komisaris Perseroan,
2023 Loan (SHL) PT (Persero) Tbk mengingat Jasa Marga pemberian SHL 42/2020 baik secara sendiri-
December Jasamarga 2. PT memiliki pengendalian dari Jasa Marga Article 3 sendiri maupun
15, 2023 Balikpapan Jasamarga langsung terhadap JBS. kepada JBS jo Article bersama-sama
Samarinda (JBS) Balikpapan JBS is an affiliated party guna memenuhi 4 POJK menyatakan bahwa:
Provision of Samarinda of Jasa Marga, as Jasa kebutuhan 42/2020 1. Transaksi ini tidak
Shareholder Marga has direct control kewajiban mengandung
Loan (SHL) PT over JBS. pembayaran benturan
Jasamarga fasilitas kepentingan
Balikpapan kredit untuk sebagaimana
Samarinda (JBS) pembiayaan dimaksud dalam
Dana Talangan Peraturan POJK
Tanah (DTT). 42/2020 dan
Berdasarkan bukan merupakan
analisis transaksi, Transaksi Material
kualitatif dan sebagaimana
kuantitatif serta dimaksud dalam
kewajaran Peraturan POJK
transaksi, dapat 17/2020; dan
disimpulkan 2. Semua informasi
bahwa transaksi material telah
afiliasi melalui diungkapkan
pemberian SHL dan informasi
dari Jasa Marga tersebut tidak
kepada JBS menyesatkan.
tersebut adalah The Board of Directors
wajar. and the Board of
The transaction Commissioners of
is the granting of the Company, both
individually and
SHL from Jasa
collectively declare
Marga to JBS in that:
order to fulfil the 1. This transaction
needs of credit does not contain a
facility payment conflict of interest
obligations for as referred to in
the financing POJK Regulation
of the Land 42/2020 and is
Bailout Fund not a Material
(DTT). Based on Transaction as
referred to in
the transaction
POJK Regulation
analysis, 17/2020; and
qualitative and 2. All material
quantitative information has
as well as the been disclosed and
fairness of the the information is
transaction, not misleading.
it can be
concluded that
the affiliated
transaction
through the
provision of SHL
from Jasa Marga
to JBS is fair.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
395
Page 396
Tabel Daftar Informasi Transaksi Perseroan selama Tahun 2023 yang termasuk Informasi Material
Table of the Company's Transaction Information List Throughout 2023 Including Material Information
Pihak yang Sifat Hubungan Penjelasan Pemenuhan
Melakukan Afiliasi atau Jenis Kewajaran Ketentuan
Objek Transaksi
Tanggal Nilai (Rp) Transaksi Fakta Material Transaksi Terkait Jenis Informasi Keterangan
No Transaction
Date Sum (Rp) Parties Affiliate Relationships Fairness of Fulfillment Type of Information Annotation
Object
Conducting the or Types of Material Transaction of Related
Transaction Facts Explanation Clause
12 27 Rp3.650.000.000,- Pembelian Saham 1. PT Jasa IK dan Jasa Marga Transaksi Pasal 1 jo. • Transaksi Afiliasi Direksi dan Dewan
Desember PT Jasamarga Marga merupakan BUMN yang merupakan Pasal 6 ayat • Investasi Komisaris Perseroan,
• Affiliate Transactions
2023 Kunciran (Persero) Tbk mayoritas sahamnya pembelian 2 POJK • Investment baik secara sendiri-
December Cengkareng 2. PT PT dimiliki oleh pihak yang harta pailit dari 42/2020 sendiri maupun
27, 2023 yang dimiliki oleh Istaka Karya sama (Pemerintah); dan PT IK berupa Article 1 jo. bersama-sama
PT Istaka Karya (Persero) (IK) JKC merupakan pihak kepemilikan Article 6 menyatakan bahwa:
(Persero) 3. PT afiliasi dari Jasa Marga, saham atas paragraph 1. Transaksi ini tidak
Purchase of Jasamarga mengingat Jasa Marga nama PT IK di 2 POJK mengandung
PT Jasamarga Kunciran memiliki pengendalian JKC oleh Jasa 42/2020 benturan
Kunciran Cengkareng langsung terhadap JKC. Marga melalui kepentingan
Cengkareng (JKC) IK and Jasa Marga are mekanisme sebagaimana
Shares owned by SOEs whose majority lelang, dimana dimaksud dalam
PT Istaka Karya shares are owned by pada saat Peraturan POJK
(Persero) the same party (the transaksi 42/2020 dan
Government); and JKC dilakukan JKC bukan merupakan
is an affiliated party of merupakan Transaksi Material
Jasa Marga, given that perusahaan sebagaimana
Jasa Marga has direct terkendali secara dimaksud dalam
control over JKC. langsung Peraturan POJK
oleh Perseroan. 17/2020; dan
The transaction 2. Semua informasi
was the material telah
purchase of diungkapkan
bankruptcy dan informasi
assets of PT IK tersebut tidak
in the form of menyesatkan.
share ownership The Board of Directors
on behalf of PT and the Board of
IK in JKC by Jasa Commissioners of
Marga through the Company, both
individually and
an auction
collectively declare
mechanism, that:
where at the time 1. This transaction
of the transaction does not contain a
JKC was a conflict of interest
company directly as referred to in
controlled by the POJK Regulation
Company. 42/2020 and is
not a Material
Transaction as
referred to in
POJK Regulation
17/2020; and
2. All material
information has
been disclosed and
the information is
not misleading.
396 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 397
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Informasi Transaksi dengan Pihak Berelasi
atau Benturan Kepentingan
Information on Material Transactions Containing Conflicts of
Interest and/or Transactions with Affiliated Parties
Transaksi Pihak Berelasi Transaction with Related Parties
Kelompok Usaha melakukan transaksi dengan pihak- The Group carries out transactions with related parties
pihak berelasi sebagaimana didefinisikan dalam PSAK 7 as defined in PSAK 7 (Revised 2010), "Related Party
(Revisi 2010), “Pengungkapan Pihak-pihak Berelasi”. Disclosures".
Nama Pihak dan Sifat Hubungan Name and Nature of Related Parties
Berelasi Transactions
Pihak-pihak berelasi adalah perusahaan dan perorangan Related parties are companies and individuals who have
yang mempunyai keterkaitan kepemilikan atau direct or indirect ownership or management relationship
kepengurusan secara langsung maupun tidak langsung with the Company. The table below show details of
dengan Perseroan. Tabel di bawah menunjukkan rincian parties related to the Company and the nature of these
pihak-pihak berelasi dengan Perseroan beserta sifat dari transactions.
transaksi tersebut.
Tabel Transaksi dan Sifat Hubungan Berelasi
Table of Party and Nature of Related Transactions
Pihak Berelasi Hubungan Jenis Transaksi
Related Parties Nature of Transaction Nature of Relationship
Pemerintah Republik
Indonesia, Kementerian
Keuangan, Kementerian
Dikendalikan oleh Pemerintah Pusat Hak Konsesi atas Ruang Tol, Utang Bantuan Pemerintah,
Pekerjaan Umum dan
Republik Indonesia Dana Talangan Pembebasan Tanah dan Perpajakan
Perumahan Rakyat
Controlled by Central Government of Concession Rights on Toll Space, GovernmentAssistance
Government of the
the Republic of Indonesia Debt, Land Acquisition and Taxation bailout funds
Republic of Indonesia,
Ministry of Finance,
Ministry of Public Works
Dikendalikan oleh Pemerintah Pusat Kontraktor dalam Pembangunan dan Preservasi Aset Tetap
PT Adhi Karya (Persero) Republik Indonesia dan Jalan Tol
Tbk Controlled by Central Government of Contractor in Construction and Preservation of Fixed Assets
the Republic of Indonesia and Toll Roads
Dikendalikan oleh Pemerintah Pusat
PT Asuransi Jiwasraya Republik Indonesia Beban Asuransi Jiwa Pensiunan Karyawan
(Persero) Controlled by Central Government of Retired Employee Life Insurance Expenses
the Republic of Indonesia
Penempatan Giro, Deposito Berjangka, Investasi Jangka
Pendek, Dana yang Dibatasi Penggunaannya, Fasilitas
Dikendalikan oleh Pemerintah Pusat Kredit Modal Kerja, Fasilitas Kredit Sindikasi, Biaya
PT Bank Mandiri (Persero) Republik Indonesia Keuangan, Piutang Lain-lain dan Pendapatan Bunga
Tbk Controlled by Central Government of Placement of Current Accounts, Time Deposits, Short-term
the Republic of Indonesia Investments, Restricted Funds, Working Capital Credit
Facilities, Syndicated Credit Facilities, Finance Fees, Other
Receivables and Interest Income
Penempatan Giro, Deposito Berjangka, Fasilitas
Kredit Investasi, Fasilitas Kredit Sindikasi, Bank untuk
Dikendalikan oleh Pemerintah Pusat Pengumpulan Tol, Biaya Keuangan Pendapatan Bunga dan
PT Bank Negara Republik Indonesia Dana Dibatasi Penggunaannya
Indonesia (Persero) Tbk Controlled by Central Government of Placement of Current Accounts, Time Deposits, Investment
the Republic of Indonesia Credit Facilities, Syndicated Credit Facilities, Banks for Toll
Collection, Finance Fees Interest Income and Restricted
Funds
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
397
Page 398
Tabel Transaksi dan Sifat Hubungan Berelasi
Table of Party and Nature of Related Transactions
Pihak Berelasi Hubungan Jenis Transaksi
Related Parties Nature of Transaction Nature of Relationship
Penempatan Giro, Deposito Berjangka, Fasilitas
Kredit Investasi, Fasilitas Kredit Sindikasi, Bank untuk
Dikendalikan oleh Pemerintah Pusat Pengumpulan Tol, Biaya Keuangan, Piutang Lain-lain dan
PT Bank Rakyat Indonesia Republik Indonesia Pendapatan Bunga
(Persero) Tbk Controlled by Central Government of Placement of Current Accounts, Time Deposits, Investment
the Republic of Indonesia Credit Facilities, Syndicated Credit Facilities, Toll Collection
Banks, Finance Fees, Other Receivables and Interest
Income
Penempatan Giro, Deposito Berjangka, Fasilitas Kredit
Investasi, Fasilitas Kredit Sindikasi, Biaya Keuangan dan
Dikendalikan oleh Pemerintah Pusat
Pendapatan Bunga
PT Bank Syariah Republik Indonesia
Placement of Current Accounts, Time Deposits, Investment
Indonesia (Persero) Tbk Controlled by Central Government of
Credit Facilities, Syndicated Credit Facilities, Toll Collection
the Republic of Indonesia
Banks, Finance Fees, Other Receivables and Interest
Income
Penempatan Giro, Deposito Berjangka, Fasilitas Kredit
Dikendalikan oleh Pemerintah Pusat Investasi, Fasilitas Kredit Sindikasi, Biaya Keuangan dan
PT Bank Tabungan Republik Indonesia Pendapatan Bunga
Negara (Persero) Tbk Controlled by Central Government of Placement of Current Accounts, Time Deposits, Investment
the Republic of Indonesia Credit Facilities, Syndicated Credit Facilities, Finance Fees
and Interest Income
Dikendalikan oleh Pemerintah Pusat
PT Sarana Multi Republik Indonesia Pinjaman kepada Lembaga Keuangan Bukan Bank
Infrastruktur (Persero) Controlled by Central Government of Loans to Non-Bank Financial Institutions
the Republic of Indonesia
Dikendalikan oleh Pemerintah Pusat
Lembaga Pembiayaan Republik Indonesia Pinjaman kepada Lembaga Keuangan Bukan Bank
Ekspor Impor Controlled by Central Government of Loans to Non-Bank Financial Institutions
the Republic of Indonesia
Dikendalikan oleh Pemerintah Pusat Kontraktor dalam Pembangunan dan Preservasi Aset Tetap
PT Hutama Karya Republik Indonesia dan Jalan Tol dan Piutang Lain-lain
(Persero) Controlled by Central Government of Contractor in Construction and Preservation of Fixed Assets
the Republic of Indonesia and Toll Roads and Other Receivables
Dikendalikan oleh Pemerintah Pusat Beban Asuransi Kecelakaan Kerja Karyawan, Pemegang
Republik Indonesia Saham Non-Pengendali
BPJS Ketenagakerjaan
Controlled by Central Government of Employee Accident Insurance Expenses, Non-Controlling
the Republic of Indonesia Shareholders
Dikendalikan oleh Pemerintah Pusat Kontraktor dalam Pembangunan dan Preservasi Aset Tetap
PT Pembangunan Republik Indonesia dan Jalan Dana Talangan Tanah
Perumahan (Persero) Tbk Controlled by Central Government of Contractors in Construction and Preservation of Fixed
the Republic of Indonesia Assets and Roads Land Bailout Fund
Dikendalikan oleh Pemerintah Pusat
PT Perusahaan Listrik Republik Indonesia Beban Listrik Peralatan Tol dan Gedung
Negara (Persero) Controlled by Central Government of Electrical Expenses for Highway Equipment and Buildings
the Republic of Indonesia
Dikendalikan oleh Pemerintah Pusat Kontraktor dalam Pembangunan dan Preservasi Aset Tetap
PT Waskita Karya Republik Indonesia dan Jalan Dana Talangan Tanah
(Persero) Tbk Controlled by Central Government of Contractors in Construction and Preservation of Fixed
the Republic of Indonesia Assets and Roads Land Bailout Fund
Kontraktor dalam Pembangunan dan Preservasi Aset Tetap
Dikendalikan oleh Pemerintah Pusat
dan Jalan Dana Talangan Tanah dan Piutang Lain-lain
PT Wijaya Karya (Persero) Republik Indonesia
Contractors in Construction and Preservation of Fixed
Tbk Controlled by Central Government of
Assets and Roads Bailout Fund for Land and Other
the Republic of Indonesia
Receivables
Pembelian Aset dan Perlengkapan, Beban Outsourcing
Koperasi Jasa Marga Pengendalian Manajemen Kunci Pegawai, Sewa Kendaraan dan Peralatan Tol
Bhakti Key Management System Purchase of Assets and Equipment, Employee Outsourcing
Expenses, Rental Vehicles and Toll Equipment
PT Pilar Sinergi BUMN Entitas Asosiasi Investasi pada Perusahaan Asosiasi
Indonesia Associate Entities Investments in Associated Companies
398 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 399
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Transaksi dan Sifat Hubungan Berelasi
Table of Party and Nature of Related Transactions
Pihak Berelasi Hubungan Jenis Transaksi
Related Parties Nature of Transaction Nature of Relationship
Dikendalikan oleh Pemerintah Pusat Konsultan dalam Pembangunan dan Preservasi Aset Tetap
Republik Indonesia dan Jalan Tol
PT Virama Karya (Persero)
Controlled by Central Government of Consultant in Construction and Preservation of Fixed Assets
the Republic of Indonesia and Toll Roads
Penempatan Giro, Deposito Berjangka, Investasi Jangka
Pendek, Dana yang Dibatasi Penggunaannya, Fasilitas
Kredit Modal Kerja, Fasilitas Kredit Sindikasi, Biaya
Entitas yang Berelasi dengan
PT Bank Syariah Keuangan dan Pendapatan Bunga
Pemerintah
Indonesia Tbk Placement of Current Accounts, Time Deposits, Short Term
Government-Related Entities
Investments, Restricted Funds, Working Capital Credit
Facility, Syndicated Loans Facility, Finance Charges, Other
Receivables and Interest Income
Entitas yang Berelasi dengan
Beban Akrual
PT Yodya Karya (Persero) Pemerintah
Accrued Expense
Government-Related Entities
Entitas yang Berelasi dengan
Penempatan Giro
PT Bank Mandiri Taspen Pemerintah
Placement of Current Accounts
Government-Related Entities
Entitas yang Berelasi dengan
PT Hutama Marga Aset Keuangan Lainnya
Pemerintah
Waskita (HAMAWAS) Other Financial Assets
Government-Related Entities
Entitas yang Berelasi dengan
Piutang Lain-lain
PT Pertamina Retail Pemerintah
Other Receivables
Government-Related Entities
Entitas yang Berelasi dengan
PT Cibitung Tanjung Priok Piutang Lain-lain
Pemerintah
Port Tollways Other Receivables
Government-Related Entities
Entitas yang Berelasi dengan
Piutang Lain-lain
PT Waskita Bumi Wira Pemerintah
Other Receivables
Government-Related Entities
Entitas yang Berelasi dengan
PT Cimanggis Cibitung Piutang Lain-lain
Pemerintah
Tollways Other Receivables
Government-Related Entities
Entitas yang Berelasi dengan
Piutang Lain-lain
PT Pertamina Patra Niaga Pemerintah
Other Receivables
Government-Related Entities
Entitas yang Berelasi dengan
Piutang Lain-lain
PT Waskita Sriwijaya Tol Pemerintah
Other Receivables
Government-Related Entities
Entitas yang Berelasi dengan
PT Wijaya Karya Realty Piutang Lain-lain
Pemerintah
Tbk Other Receivables
Government-Related Entities
Entitas yang Berelasi dengan
Piutang Lain-lain
PT PP Semarang Demak Pemerintah
Other Receivables
Government-Related Entities
PT Jasamarga Entitas Asosiasi Piutang Lain-lain
Jalanlayang Cikampek Associate Entities Other Receivables
Entitas yang Berelasi dengan
Piutang Lain-lain
PT Trans Jabar Tol Pemerintah
Other Receivables
Government-Related Entities
PT Jasamarga Pandaan Entitas Asosiasi Piutang Lain-lain
Tol Associate Entities Other Receivables
Entitas Asosiasi Piutang Lain-lain
PT Marga Lingkar Jakarta
Associate Entities Other Receivables
Entitas Asosiasi Piutang Lain-lain
PT Trans Marga Jateng
Associate Entities Other Receivables
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Tabel Transaksi dan Sifat Hubungan Berelasi
Table of Party and Nature of Related Transactions
Pihak Berelasi Hubungan Jenis Transaksi
Related Parties Nature of Transaction Nature of Relationship
PT Jasamarga Pandaan Entitas Asosiasi Piutang Lain-lain
Malang Associate Entities Other Receivables
PT Jasamarga Pandaan Entitas Asosiasi Piutang Lain-lain
Malang Associate Entities Other Receivables
Entitas yang Berelasi dengan
PT Waskita Beton Precast Piutang Lain-lain
Pemerintah
Tbk Other Receivables
Government-Related Entities
PT Jasamarga Semarang Entitas Asosiasi Piutang Lain-lain
Batang Associate Entities Other Receivables
Entitas Asosiasi Piutang Lain-lain
PT Jasamarga Solo Ngawi
Associate Entities Other Receivables
PT Jasamarga Ngawi Entitas Asosiasi Piutang Lain-lain
Kertosono Kediri Associate Entities Other Receivables
Induk Koperasi Karyawan Pengendalian Manajemen Kunci Piutang Lain-lain
Jasa Marga Key Management System Other Receivables
Realisasi Transaksi Realization of Transactions
Dalam kegiatan usahanya, Perseroan melakukan In its business activities, the Company conduct
transaksi dengan pihak-pihak berelasi yang dilakukan transactions with related parties which are carried out
dengan syarat-syarat dan kondisi normal. Transaksi under normal terms and conditions. This transaction
ini termasuk pembayaran oleh Perseroan atas beban- includes payment by the Company for the expenses of
beban pihak-pihak berelasi atau sebaliknya. related parties or vice versa.
Saldo transaksi dengan pihak berelasi pada tanggal 31 Transaction balances with related parties as of December
Desember 2023 dan 31 Desember 2022 adalah sebagai 31, 2023 and December 31, 2022 are as follows:
berikut:
Tabel Realisasi Transaksi Pihak Berelasi
Table of Realization of Related Party Transactions
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Aset
Assets
Kas dan Setara Kas
3.739.008 7.064.357 (3.325.349) (47,1%)
Cash and Cash Equivalents
Piutang Lain-Lain Lancar
527.578 (183.352) (34,8%)
Other Current Receivables 344.226
Piutang Lain-Lain Tidak lancar
275.000 115.000 160.000 139,1%
Other Non-current Receivabels
Dana Dibatasi Penggunaannya
688.463 180.404 508.059 281,6%
Restricted Funds
Liabilitas
Liabilities
Beban Akrual
2.693.578 1.850.254 843.324 45,6%
Accrued Expenses
Utang Bank Jangka Pendek
2.726.257 1.598.442 1.127.815 70,6%
Short Term Bank Loans
Utang Bank Jangka Panjang - Bagian Jangka Pendek
815.638 257.903 557.735 216,3%
Long Term Bank Loans - Current Maturities
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Realisasi Transaksi Pihak Berelasi
Table of Realization of Related Party Transactions
(dalam jutaan Rupiah)
(in million Rupiah)
Pertumbuhan (Penurunan)
Uraian Growth (Decrease)
2023 2022
Description
Rp %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Utank Bank Jangka Panjang - Bagian Jangka Panjang
35.263.080 24.057.717 11.205.363 46,6%
Long Term Bank Loans - Long Term Portion
Total Utang Bank
38.804.975 25.914.062 12.890.913 49,7%
Total Bank Loans
Utang Lembaga Keuangan Bukan Bank Jangka Pendek
908.102 908.102 100,0%
Non - Bank Financial Institution Short Term Loan -
Utang Lembaga Keuangan Bukan Bank Jangka Panjang
Bagian Jangka Pendek 200.000 200.000 100,0%
-
Non - Bank Financial Institution Long - Current Maturities
Utang Lembaga Keuangan Bukan Bank Jangka Panjang -
Bagian Jangka Panjang 200.000 (200.000) (100,0%)
-
Non - Bank Financial Institution Long Term Loan
Total Utang Lembaga Keuangan Bukan Bank
1.108.102 200.000 908.102 454.1%
Total Non - Bank Financial Institution Loan
Utang Usaha
9.523 6.821 2.702 39,6%
Accounts Payable
Utang Kontraktor Jangka Pendek
336.172 241.416 94.756 39,3%
Short Term Contractors Payable
Utang Kontraktor Jangka Panjang
267.658 213.454 54.204 25,4%
Long Term Contractor Payable
Kewajaran dan Alasan Dilakukan Fairness and Reason of the Transactions
Transaksi
Seluruh transaksi yang dilakukan hingga Desember All transactions until December 2023 were carried out
2023 dilakukan secara wajar (Arm’s Length) dan sesuai fairly (Arm's Length) and in accordance with normal
dengan persyaratan komersial normal. Kewajaran commercial requirements. The fairness of transactions
transaksi dengan pihak terkait atau mengandung with related parties or containing conflicts of interest
benturan kepentingan telah dilakukan secara wajar have been conducted fairly in accordance with statutory
sesuai peraturan perundang-undangan. Transaksi regulations. Transactions are carried out based on the
dilakukan atas dasar alasan kebutuhan Perseroan dan Company's needs and are free from conflicts of interest.
bebas dari konflik kepentingan.
Jasa Marga melakukan transaksi dengan pihak-pihak Jasa Marga conduct transactions with related parties
berelasi sebagaimana didefinisikan dalam PSAK 7 (Revisi as defined in PSAK 7 (Revised 2010), "Related Party
2010), “Pengungkapan Pihak-pihak Berelasi”. Seluruh Disclosures". All significant transactions and balances
transaksi dan saldo yang signifikan dengan pihak- with related parties are disclosed in the notes to the
pihak berelasi diungkapkan dalam catatan atas laporan related consolidated financial statements.
keuangan konsolidasian yang terkait.
Pemenuhan Peraturan dan Ketentuan Fulfillment of Related Provisions and
Terkait Regulations
Transaksi dengan pihak afiliasi yang dilakukan Perseroan Transactions with affiliated parties carried out by the
telah sesuai dengan Peraturan Bapepam dan LK No. KEP- Company are in accordance with Regulation of Bapepam
347/BL/2012 tanggal 25 Juni 2012 tentang Penyajian and LK No. KEP-347/BL/2012 dated June 25, 2012
dan Pengungkapan Laporan Keuangan Emiten atau concerning Presentation and Disclosure of Financial
Perusahaan Publik, yang didefinisikan antara lain: Statements of Issuers or Public Companies, which is
defined as:
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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1. Pihak-pihak berelasi adalah orang atau entitas yang 1. Related parties are persons or entities related to the
terkait dengan Grup (entitas pelapor): Group (reporting entity):
a. Orang atau anggota keluarga terdekat mempunyai a. The person or immediate family member has
relasi dengan entitas pelapor jika orang tersebut: relationship with the reporting entity if the person:
b. Memiliki pengendalian atau pengendalian b. Having control or joint control of the reporting
bersama entitas pelapor; entity;
c. Memiliki pengaruh signifikan atas entitas pelapor; c. Have significant influence over the reporting
atau entity; or
d. Merupakan personil manajemen kunci entitas d. Represent key management personnel of the
pelapor atau entitas induk dari entitas pelapor. reporting entity or the parent entity of the reporting
entity.
2. Suatu entitas berelasi dengan entitas pelapor jika 2. An entity is related to the reporting entity if it fulfills
memenuhi salah satu hal berikut: one of the following:
a. Entitas dan entitas pelapor adalah anggota dari a. The entity and the reporting entity are members
kelompok usaha yang sama (artinya entitas induk, of the same business group (meaning the
entitas anak, dan entitas anak berikutnya terkait parent entity, subsidiary entity and subsequent
dengan entitas lain); subsidiaries are related to another entity);
b. Satu entitas adalah entitas asosiasi atau ventura b. One entity is associated entity or joint venture
bersama dari entitas lain (atau entitas asosiasi atau of another entity (or an associated entity or
ventura bersama yang merupakan anggota suatu joint venture that is a member of the group,
kelompok usaha, yang mana entitas lain tersebut of which the other entity is a member);
adalah anggotanya);
c. Kedua entitas tersebut adalah ventura bersama c. Both entities are joint ventures of the same third
dari pihak ketiga yang sama; party;
d. Satu entitas adalah ventura bersama dari entitas d. One entity is joint venture of third entity and the
ketiga dan entitas yang lain adalah entitas asosiasi other entity is associate entity of a third entity;
dari entitas ketiga;
e. Entitas tersebut adalah suatu program imbalan e. The entity is post-employment benefit program
pasca kerja untuk imbalan kerja dari salah satu for employee benefits from one of the reporting
entitas pelapor atau entitas yang terkait dengan entities or an entity related to the reporting
entitas pelapor. Jika entitas pelapor adalah entitas entity. If reporting entity is the entity that
yang menyelenggarakan program tersebut, maka organize the program, then the sponsoring
entitas sponsor juga berelasi dengan entitas entity is also related to the reporting entity;
pelapor;
f. Entitas yang dikendalikan atau dikendalikan f. Entity controlled or jointly controlled
bersama oleh orang yang diidentifkasi dalam by the person identified in number (1);
angka (1);
g. Orang yang diidentifikasi dalam angka (1) (2) g. The person identified in item (1)(2) has significant
memiliki pengaruh signifikan atas entitas atau influence over the entity or key management
personil manajemen kunci entitas (atau entitas personnel of the entity (or parent entity of the
induk dari entitas); dan entity); And
h. Entitas, atau anggota dari kelompok yang mana h. the entity, or member of a group of which
entitas merupakan bagian dari kelompok tersebut, the entity is part, provides key management
menyediakan jasa personil manajemen kunci personnel services to the reporting entity
kepada entitas pelapor atau kepada entitas induk or to parent entity of the reporting entity.
dari entitas pelapor.
Transaksi signifikan yang dilakukan dengan pihak- Significant transaction carried out with related parties,
pihak berelasi, baik dilakukan dengan kondisi whether carried out with the same conditions and terms
dan persyaratan yang sama dengan pihak ketiga as third parties or not, are disclosed in the consolidated
maupun tidak, diungkapkan pada laporan keuangan financial statements.
konsolidasian.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Kebijakan Mekanisme Review atas Review Mechanism Policy on
Transaksi dan Pemenuhan Peraturan Transactions and Compliance with
Terkait Related Regulations
Perseroan memiliki kebijakan mengenai persyaratan dan The Company has policy regarding terms and conditions
kondisi transaksi yang mengandung benturan kepentingan of transactions that contain conflicts of interest and/or
dan/atau transaksi dengan pihak berelasi. Secara umum, transactions with related parties. In general, the terms
persyaratan dan kondisi transaksi dengan pihak berelasi and conditions of transactions with related parties are
dilakukan sebagaimana dengan pihak ketiga yang carried out as with third parties which evaluated by the
dievaluasi oleh Komite Audit serta wajib mendapatkan Audit Committee and must obtain approval from the
persetujuan dari Dewan Komisaris. Selama tahun 2023, Board of Commissioners. During 2023, there were no
tidak terdapat pelanggaran atas peraturan perundang- violations of laws and regulations related to transactions
undangan terkait transaksi dengan pihak berelasi serta with related parties and there were no transactions
tidak terdapat transaksi yang mengandung benturan containing conflicts of interest.
kepentingan.
Kepatuhan Pembayaran Pajak
Tax Payment Compliance
Kontribusi Perseroan kepada negara salah satunya The Company contribution to the state is realised through
diwujudkan melalui pemenuhan kewajiban Perseroan the fulfilment of the Company's obligations as a taxpayer
sebagai wajib pajak dan sebagai pemotong/pemungut and as a tax withholder/collector. As a taxpayer, as a
pajak. Total pajak yang disetorkan Perseroan untuk taxpayer, the Corporate Income Tax liability deposited
tahun 2023 adalah sebesar Rp1.354,7 miliar atau turun for 2023 is Rp1,354.7 billion or a decrease of 61.1%
61,1% dibandingkan dengan tahun pajak tahun 2022 compared to the re-adjusted 2022 tax year of Rp2,176.0
yang telah disesuaikan kembali yakni sebesar Rp2.176,0 billion.
miliar.
Rincian pembayaran pajak tahun 2023 dan 2022 adalah Details of tax payment for 2023 and 2022 are as follows:
sebagai berikut:
Tabel Pembayaran Pajak di Tahun 2023
Table of Tax Payment in 2023
(dalam jutaan Rupiah)
(in million Rupiah)
Uraian Pajak Pertumbuhan (Penurunan)
2023 2022
Uraian Pajak Growth (Decrease)
PPh Pasal 25 dan 29
496.960 1.036.300 (80,2%)
Income Tax Article 25 and 29
PPh Pasal 21
162.977 105.822 108,2%
Income Tax Article 21
PPh Pasal 22
412 217 128,3%
Income Tax Article 22
PPh Pasal 23
19.578 24.480 (20,0%)
Income Tax Article 23
PPh Pasal 26
10.847 351 7189,0%
Income Tax Article 26
PPh Final
29.488 37.165 (23,8%)
Final Income Tax
PPN Keluaran
3.433 20.361 (251,2%)
Output Value-Added Tax
PPN Pungut
212.687 464.662 (134,3%)
Input Value-Added Tax
PBB
418.343 486,657 (18,6%)
Property Tax
Total 1.354.725 2.176.015 (61,1%)
Hingga 31 Desember 2023, tidak terdapat ketidakpatuhan Until 31 December 2023, there was no non-compliance
Perseroan dalam kewajiban membayar pajak (NIHIL). by the Company in its obligation to pay taxes (NIHIL).
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Perubahan Peraturan Perundang-Undangan
Terhadap Perseroan Pada Tahun Buku Terakhir
Changes to the Laws And Regulations on the Company
in the Last Financial Year
Tabel Peraturan Perundang-undangan terhadap Perseroan di Tahun 2023
Table of Laws and Regulation Toward the Company in 2023
Peraturan Penjelasan Pengaruh terhadap Perseroan
No
Regulations Explanations Influence on the Company
1 Peraturan Pemerintah Pengaturan dalam Peraturan Pemerintah ini mencakup Jalan Tol di atas laut yang sebelumnya
Nomor 35 Tahun 2023 berbagai aspek pengelolaan Pajak dan Retribusi, termasuk dalam objek PBB P3,
tentang Ketentuan khususnya pelaksanaan Pemungutan antara lain berdasarkan Peraturan Pemerintah
Umum Pajak Daerah dan pendaftaran dan pendataan, penetapan besaran Pajak ini menjadi termasuk dalam objek
Retribusi Daerah dan Retribusi terutang, pembayaran dan penyetoran, PBB P2. Tidak berpengaruh secara
Government Regulation pelaporan, pengurangan, pembetulan, dan pembatalan langsung bagi Perseroan namun
No. 35 of 2023 ketetapan Pajak, Pemeriksaan Pajak, Penagihan Pajak dapat berpengaruh pada Anak
concerning General dan Retribusi, keberatan, gugatan, penghapusan piutang Perusahaan yaitu PT Jasamarga Bali
Provisions on Local Taxes Pajak dan Retribusi oleh Kepala Daerah, dan pengaturan Tol dalam hal pengenaan PBB P2.
and Retributions lain yang berkaitan dengan tata cara Pemungutan Pajak The elevated toll road, previously
dan Retribusi categorized under the PBB P3 object,
The provisions in this Government Regulation is now classified under the PBB P2
encompasses various Tax and Retributions management object according to this Government
aspects, in particular the execution of Collection including Regulation. While this change does
registration and data collection, determination of the not directly affect the Company, it may
Tax and Retribution owed, payment and remittance, impact the Subsidiary, PT Jasamarga
reporting, deductions, corrections, and cancellation of Tax Bali Tol, particularly concerning the
assessments, Tax Audits, Tax and Retribution Collection, imposition of PBB P2.
objections, lawsuits, elimination of Tax and Retribution
receivables by Regional Heads, and other regulations
related to the procedures for Tax and Retribution
Collection.
2 Peraturan Pemerintah Ketentuan perubahan dalam Peraturan Pemerintah ini Sebagai instansi yang memerlukan
Nomor 39 Tahun 2023 antara lain mengenai kepastian hukum penyelenggaraan tanah dalam pengusahaan jalan tol,
tentang Perubahan Atas Pengadaan Tanah bagi pembangunan untuk Kepentingan aturan ini memberikan kepastian
Peraturan Pemerintah Umum, penyesuaian pengertian/ definisi dalam Ketentuan hukum dalam proses pengadaan
Nomor 19 Tahun 2021 Umum, Penilai Pemerintah, Objek Pengadaan Tanah yang tanah, sehingga meminimalisir risiko
Tentang Penyelenggaraan berada pada lokasi bidang tanah terindikasi sebagai perkara tanah di kemudian hari.
Pengadaan Tanah Bagi tanah musnah, dan penitipan Ganti Kerugian. As an entity requiring land for toll
Pembangunan Untuk The provisions amended in this Government Regulation road development, this regulation
Kepentingan Umum include, among others, the legal certainty of Land provides legal certainty in the land
Government Regulation Procurement for development for Public Interest, procurement process, thereby
Number 39 of 2023 adjustments to the definitions in the General Provisions, minimizing the risk of land disputes in
concerning Amendments Government Appraisers, Land Procurement Objects the future.
to the Government located in areas identified as obliterated land, and
Regulation Number Compensation deposit.
19 of 2021 concerning
the Implementation of
Land Procurement for
Development for Public
Interest
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Peraturan Perundang-undangan terhadap Perseroan di Tahun 2023
Table of Laws and Regulation Toward the Company in 2023
Peraturan Penjelasan Pengaruh terhadap Perseroan
No
Regulations Explanations Influence on the Company
3 Peraturan Menteri Ketentuan dalam Peraturan Menteri ini untuk Bahwa untuk menyelenggarakan
Badan Usaha Milik mengoptimalkan pelaksanaan program bimbingan fungsi kemanfaatan umum serta riset
Negara Nomor PER-1/ dan bantuan kepada pengusaha golongan ekonomi dan inovasi nasional, Perusahaan
MBU/03/2023 Tahun lemah dan pembinaan masyarakat sekitar Badan dapat menerima penugasan khusus
2023 tentang Penugasan Usaha Milik Negara yang berorientasi pada pencapaian dari pemerintah pusat.
Khusus dan Program tujuan berkelanjutan yang terintegrasi, terarah dan For implementing public benefit
Tanggung Jawab Sosial terukur dampaknya, Badan Usaha Milik Negara wajib functions as well as national research
dan Lingkungan Badan melaksanakan program tanggung jawab sosial dan and innovation, Companies may
Usaha Milik Negara. lingkungan Badan Usaha Milik Negara. receive special assignments from the
Regulation of the The provisions in this Ministerial Regulation aim to central government.
Minister of State-Owned optimize the implementation of guidance and assistance
Enterprises Number programs for entrepreneurs from economically
PER-1/MBU/03/2023 of disadvantaged groups and community development
2023 concerning Special surrounding State-Owned Enterprises, oriented towards
Assignments and Social achieving integrated, targeted, and measurable
and Environmental sustainable goals. State-Owned Enterprises are mandated
Responsibility Programs to carry out social and environmental responsibility
of State-Owned programs.
Enterprises.
4 Peraturan Menteri Merupakan sinkronisasi dan harmonisasi diantara Memberikan pedoman bagi Perseroan
Badan Usaha Milik berbagai peraturan Menteri BUMN yang berkaitan dalam pelaksanaan dan penerapan
Negara Nomor PER-02/ dengan prinsip tata kelola Badan Usaha Milik Negara, Tata Kelola dan Kegiatan Korporasi
MBU/03/2023 tentang penerapan manajemen risiko Badan Usaha Milik Negara, Signifikan Badan Usaha Milik Negara.
Pedoman Tata Kelola penilaian tingkat kesehatan Badan Usaha Milik Negara, Providing guidance for the Company
dan Kegiatan Korporasi perencanaan strategis Badan Usaha Milik Negara, in implementing Significant Corporate
Signifikan Badan pedoman kegiatan korporasi signifikan Badan Usaha Milik Governance and Activities of State-
Usaha Milik Negara. Negara, penyelenggaraan teknologi informasi Badan Owned Enterprises.
Regulation of the Usaha Milik Negara, dan pelaporan Badan Usaha Milik
Minister of State-Owned Negara.
Enterprises Number It is the synchronization and harmonization among
PER-02/MBU/03/2023 various Ministerial Regulations related to the principles
regarding Guidelines of governance of State-Owned Enterprises, the
for Governance and implementation of risk management of State-Owned
Significant Corporate Enterprises, assessment of the health level of State-
Activities of State-Owned Owned Enterprises, strategic planning of State-Owned
Enterprises. Enterprises, guidelines for significant corporate activities
of State-Owned Enterprises, the implementation of
information technology of State-Owned Enterprises, and
reporting of State-Owned Enterprises.
5 Peraturan Menteri Ketentuan mengenai pedoman bagi Perseroan yang Memberikan pedoman bagi Perseroan
Badan Usaha Milik berkaitan dengan syarat anggota Direksi dan anggota dalam melakukan penetapan dan
Negara Nomor PER-03/ Dewan Komisaris/Dewan Pengawas Manajemen Talenta pengurusan Organ dan Sumber Daya
MBU/03/2023 tentang Direksi, tata cara pengangkatan dan pemberhentian Manusia Badan Usaha Milik Negara.
Organ dan Sumber Daya anggota Direksi dan Dewan Komisaris/Dewan Pengawas Providing guidance for the Company
Manusia Badan Usaha Perseroan dan Anak Perusahaan, penetapan penghasilan in the stipulation and management of
Milik Negara. anggota Direksi dan Dewan Komisaris/Dewan Pengawas, Organization and Human Resources
Regulation of the dan Organ Pendukung Dewan Komisaris/Dewan of State-Owned Enterprises.
Minister of State-Owned Pengawas Badan Usaha Milik Negara.
Enterprises Number The provisions regarding guidelines for the Company
PER-03/MBU/03/2023 relating to the qualifications of members of the Board of
regarding the Directors and members of the Board of Commissioners/
Organization and Human Talent Management Oversight Board, procedures for the
Resources of State- appointment and dismissal of members of the Board of
Owned Enterprises Directors and the Board of Commissioners/Management
Oversight of the Company and its Subsidiaries,
stipulations of the remuneration of members of the
Board of Directors and the Board of Commissioners/
Management Oversight, and Support Body of the Board of
Commissioners/Management Oversight of State-Owned
Enterprises
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Tabel Peraturan Perundang-undangan terhadap Perseroan di Tahun 2023
Table of Laws and Regulation Toward the Company in 2023
Peraturan Penjelasan Pengaruh terhadap Perseroan
No
Regulations Explanations Influence on the Company
6 Peraturan Ketua Komisi Peraturan Ketua Komisi ini merupakan amanat dari Pasal Memberikan pedoman bagi Perseroan
Pengawas Persaingan 3 ayat (2) Peraturan Komisi Pengawas Persaingan Usaha untuk memberikan pemahaman
Usaha Nomor 2 Tahun 2021 tentang Pedoman Pengenaan dalam pendefinisian dampak negatif
Republik Indonesia Sanksi Denda Pelanggaran Praktik Monopoli dan menurut undang-undang dan
Nomor 2 Tahun 2023 Persaingan Usaha Tidak Sehat dalam proses penjatuhan menjadikan metode penilaian dampak
Tentang denda, salah satu yang menjadi dasar pertimbangan negatif dari perilaku anti persaingan
Pedoman Dampak Komisi dalam menentukan besaran denda adalah dampak yang digunakan sebagai landasan
Negatif Praktik Monopoli negatif pelanggaran undang-undang yang ditimbulkan penambahan atau pengurangan
dan Persaingan Usaha oleh pelaku usaha. Pelaku Usaha yang terbukti melanggar denda.
Tidak Sehat. undang-undang dapat dijatuhkan sanksi berupa tindakan Providing guidelines to the Company
Regulation of the administratif oleh Komisi, salah satunya berupa denda. in the education of defining negative
Chairman of Business Pada umumnya Pelaku Usaha yang melanggar undang- impacts according to the law and
Competition Supervisory undang bermotif mendapatkan manfaat ekonomi dengan making the assessment method
Commission of the cara melakukan pelanggaran tersebut. Sanksi denda of negative impacts from anti-
Republic of Indonesia diharapkan mampu memberikan efek punishment dan competitive behavior used as the
Number 2 of 2023 on efek jera bagi pelaku usaha yang melanggar namun basis for adding or reducing fines.
the Guidelines on the dengan tetap mempertimbangkan kemampuan membayar
Negative Impact of denda dan keberlangsungan usaha Pelaku Usaha.
Monopoly Practices and The regulation of the Chairman of the Commission is a
Unhealthy Business mandate from Article 3 paragraph (2) of the Regulation
Competition. of the Business Competition Supervisory Commission
Number 2 of 2021 concerning Guidelines for Imposing
Fines for Violations of Monopoly Practices and Unhealthy
Business Competition. In the process of imposing
fines, one of the considerations for the Commission in
determining the number of fines is the negative impact
of the legal violations caused by the business actors.
Business actors proven to have violated the law may
face administrative sanctions by the Commission, one of
which is in the form of a fine. Generally, business actors
who violate the law are motivated by gaining economic
benefits through such violations. Fines are expected to
have both a punishment effect and a deterrent effect on
violators, while also considering their ability to pay the
fines and the sustainability of their businesses.
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Page 407
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Peraturan Perundang-undangan terhadap Perseroan di Tahun 2023
Table of Laws and Regulation Toward the Company in 2023
Peraturan Penjelasan Pengaruh terhadap Perseroan
No
Regulations Explanations Influence on the Company
7 Peraturan Ketua Komisi Peran pemerintah dalam pengadaan barang dan/ Memberikan pedoman bagi
Pengawas Persaingan atau jasa, Badan Usaha Milik Negara atau penugasan Perseroan untuk pelaksanaan Tender
Usaha Pemerintah, swasta dan/atau lembaga lain juga dan memberikan landasan dalam
Republik Indonesia melaksanakan Tender untuk mendapatkan barang dan/ berperilaku untuk menciptakan
Nomor 3 Tahun 2023 atau jasa yang berkualitas. Tender yang dilaksanakan persaingan usaha sehat.
Tentang dipastikan melalui persyaratan dan persaingan yang sehat Providing guidance for the Company
Pedoman Larangan di antara peserta Tender berdasarkan ketentuan dan in conducting Tenders and providing
Persekongkolan Dalam prosedur sesuai peraturan perundang-undangan dan/ a basis for behavior to foster healthy
Tender. atau peraturan internal yang berlaku di Badan Usaha Milik business competition.
Regulation of the Negara atau penugasan Pemerintah, swasta dan/atau
Chairman of Business lembaga lain tersebut.
Competition Supervisory The role of the government in the procurement of goods
Commission of the and services, State-Owned Enterprises or Government
Republic of Indonesia Assignments, private entities, and/or other institutions
Number 3 of 2023 on the also conduct tenders to acquire quality goods and/or
Guidelines for Prohibition services. Tenders conducted ensure healthy competition
of Collusion in Tenders. among tender participants based on requirements and
regulations in accordance with applicable laws and/or
internal regulations within the State-Owned Enterprises or
Government Assignments, private entities, and/or other
institutions.
8 Keputusan Menteri Ketentuan dalam Keputusan Menteri ini dalam rangka Memberikan pedoman bagi Perseroan
Badan Usaha Milik penyelesaian piutang dan/atau pembiayaan syariah dalam rangka penyelesaian piutang
Negara Republik bermasalah pada program pendanaan usaha mikro dan dan/atau pembiayaan syariah
Indonesia Nomor SK-277/ usaha kecil di Badan Usaha Milik Negara dan untuk bermasalah pada program pendanaan
MBU/10/2023 Tentang mendukung kelancaran pemberian akses pembiayaan usaha mikro dan usaha kecil.
Petunjuk Pelaksanaan kepada usaha mikro dan usaha kecil serta melaksanakan Providing guidelines for the Company
Penyelesaian Piutang ketentuan Pasal 29 Peraturan Menteri Badan Usaha Milik in resolving problematic receivables
dan/atau Pembiayaan Negara Nomor PER-1/MBU/03/2023 tentang Penugasan and/or Sharia financing in micro and
Syariah Bermasalah Pada Khusus dan Program Tanggung Jawab Sosial dan small business funding programs.
Program Pendanaan Lingkungan Badan Usaha Milik Negara.
Usaha Mikro dan Usaha The provisions in this Ministerial Decision are aimed at
Kecil di Badan Usaha resolving problematic receivables and/or Sharia financing
Milik Negara. in micro and small business funding programs of State-
Decision of the Minister of Owned Enterprises. They are also intended to support the
State-Owned Enterprises smooth provision of funding access to micro and small
of the Republic of businesses and to implement the provisions of Article
Indonesia Number 29 of the Regulation of the Minister of State-Owned
SK-277/MBU/10/2023 Enterprises Number PER-1/MBU/03/2023 regarding
Regarding Guidelines for Special Assignments and Social and Environmental
Resolving Problematic Responsibility Programs of State-Owned Enterprises.
Receivables and/or Sharia
Financing in Micro and
Small Business Funding
Programs in State-Owned
Enterprises.
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Page 408
Perubahan Kebijakan Akuntansi yang
Diterapkan Perseroan pada Tahun Buku
Terakhir
Changes in Accounting Policies Implemented by the Company in
the Last Fiscal Year
Tabel Perubahan Kebijakan Akuntansi yang Diterapkan Perseroan di Tahun 2023
Table of Changes in Accounting Policies Implemented by the Company in 2023
Pengaruh terhadap
Laporan Keuangan
Kebijakan Akuntansi Penjelasan
No Perseroan
Accounting Policy Explanation
Influence of the Company’s
Financial Statements
1 Amandemen PSAK Amendamen PSAK 1 tersebut mengatur tersebut persyaratan Tidak ada dampak yang
1: Penyajian Laporan untuk mengklasifikasikan suatu fabilitas sebagai jangka signifikan
Keuangan tentang pendek atau jangka panjang dan menjelaskan hal-hal No significant impact
Klasifikasi Liabilitas sebagai berikut:
sebagai Jangka Pendek • hak untuk menangguhkan pelunasan,
atau Jangka Panjang • hak untuk menangguhkan pelunasan harus ada pada
Amendment to PSAK 1 akhir periode pelaporan,
Presentation of Financial • klasifikasi tersebut tidak dipengaruhi oleh
Statements regarding kemungkinan entitas akan menggunakan haknya untuk
Classification Liabilities menangguhkan liabilitas, dan
as Current of Non • hanya jika derivatif melekat pada liabilitas konversi
Current tersebut adalah suatu instrumen ekuitas, maka syarat
dan ketentuan dari suatu liabilitas konversi tidak akan
berdampak pada klasifikasinya
The amendment to PSAK 1 regulates the requirements for
classifying a liability as short-term or and explains the long-
term following:
• the right to suspend repayment,
• the right to defer repayment must exist at the end of
the reporting period,
• the classification is not affected by the likelihood that
the entity will exercise its right to suspend the liability,
and
• only if the derivative attached to the convertible liability
is an equity instrument, then the terms and conditions
of a convertible liability will have no impact on its
classification
408 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 409
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Tabel Perubahan Kebijakan Akuntansi yang Diterapkan Perseroan di Tahun 2023
Table of Changes in Accounting Policies Implemented by the Company in 2023
Pengaruh terhadap
Laporan Keuangan
Kebijakan Akuntansi Penjelasan
No Perseroan
Accounting Policy Explanation
Influence of the Company’s
Financial Statements
2 Amendemen PSAK 16: Amandemen ini merupakan adopsi dari amendment of Tidak ada dampak yang
Aset Tetap tentang Hasil International Accounting Standards (IAS) 16: Property, Plant signifikan
sebelum Penggunaan and Equipment: Proceeds before Intended Use. No significant impact
yang Diintensikan
Amendment to PSAK Amendemen ini mengklarifikasi contoh biaya yang dapat
16: Property, Plant and diatribusikan secara langsung ke dalam nilai perolehan aset.
Equipment on Intended Amandemen ini menambahkan pengaturan atas:
Pre-Use Results 1. Pengakuan hasil penjualan dan biaya perolehan atas
item yang dihasilkan saat membawa aset tetap ke lokasi
dan kondisi yang diperlukan sesuai dengan intensi
manajemen dalam Laba Rugi.
2. Pengukuran biaya perolehan atas item tersebut dengan
menerapkan persyaratan pengukuran dalam PSAK 14:
Persediaan.
The amendment is an adoption of the amendment to
International Accounting Standard (IAS) 16: Property, Plant
and Equipment: Property, Plant and Equipment Held for Use
Before Intended Use.
The amendment clarifies examples of costs that are directly
attributable to the acquisition value of an asset. The
amendment adds the above arrangements:
1. Recognition of sales proceeds and acquisition costs
of items generated when bringing fixed assets to the
required location and condition in accordance with
management's intention in Profit and Loss.
2. Measurement of the cost of these items by applying the
measurement requirements in PSAK 14: Inventories.
3 Amendemen PSAK 25: Amandemen PSAK 25 disahkan pada 28 Juli 2021. Tidak ada dampak yang
Kebijakan Akuntansi, Amandemen ini merupakan adopsi dari IAS 8 Accounting signifikan
Perubahan Estimasi Policies, Changes in Accounting Estimates and Errors. No significant impact
Akuntansi, dan
Kesalahan tentang Amendemen PSAK 25 ini memperkenalkan definisi estimasi
Definisi Estimasi Akuntansi dan mengklarifikasi:
Akuntansi 1. Teknik estimasi dan teknik penilaian merupakan
Amendment to PSAK contoh dari teknik pengukuran yang digunakan dalam
25: Accounting Policies, mengembangkan estimasi akuntansi.
Changes in Accounting 2. Perubahan dalam estimasi akuntansi sebagai hasil
Estimates, and Errors informasi baru atau perkembangan baru yang bukan
on the Definition of merupakan koreksi kesalahan.
Accounting Estimates
The amendment to PSAK 25 was endorsed on 28 July 2021.
This amendment is an adoption of IAS 8 Accounting Policies,
Changes in Accounting Estimates and Errors.
This amendment to PSAK 25 introduces the definition of
Accounting estimates and clarifies:
1. Estimation techniques and valuation techniques
are examples of measurement techniques used in
developing accounting estimates.
2. Changes in accounting estimates as a result of new
information or new developments are not error
corrections.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Page 410
Tabel Perubahan Kebijakan Akuntansi yang Diterapkan Perseroan di Tahun 2023
Table of Changes in Accounting Policies Implemented by the Company in 2023
Pengaruh terhadap
Laporan Keuangan
Kebijakan Akuntansi Penjelasan
No Perseroan
Accounting Policy Explanation
Influence of the Company’s
Financial Statements
4 Amendemen PSAK Amendemen PSAK 46 Pajak Penghasilan tentang Pajak Tidak ada dampak yang
46: Pajak Penghasilan Tangguhan terkait aset dan liabilitas yang timbul dari signifikan
tentang Pajak transaksi tunggal mensyaratkan entitas untuk mengakui No significant impact
Tangguhan terkait Aset pajak tangguhan atas transaksi dimana pada pengakuan
dan Liabilitas yang awalnya, menimbulkan perbedaan temporer kena pajak
timbul dari Transaksi yang dapat dikurangkan dalam jumlah yang sama.
Tunggal
Amendment to PSAK Amendemen ini akan berlaku untuk jenis transaksi seperti
46: Income Taxes on sewa menyewa dan kewajiban pembongkaran yang
Deferred Taxes related mensyaratkan pengakuan tambahan atas aset dan liabilitas
to Assets and Liabilities pajak tangguhan.
arising from a Single
Transaction Amendemen PSAK 46 tersebut harus diterapkan pada
transaksi yang terjadi pada atau setelah awal periode
komparatif paling awal yang disajikan. Selain itu, entitas
harus mengakui aset pajak tangguhan (sepanjang
kemungkinan besar aset tersebut dapat digunakan) dan
liabilitas pajak tangguhan termasuk seluruh perbedaan
temporer yang dapat dikurangkan dan perbedaan temporer
terkait lainnya, akan diakui pada awal periode komparatif
paling awal.
The amendment to PSAK 46 Income Taxes on Deferred
Taxes related to assets and liabilities arising from a single
transaction requires an entity to recognise deferred tax on
transactions that, on initial recognition, give rise to an equal
amount of deductible taxable temporary differences.
The amendment will apply to types of transactions such as
leases and dismantling obligations that require additional
recognition of deferred tax assets and liabilities.
The amendments to PSAK 46 should be applied to
transactions that occur on or after the beginning of the
earliest comparative period presented. In addition, an entity
should recognise deferred tax assets (to the extent that it is
probable that the assets can be utilised) and deferred tax
liabilities including all deductible temporary differences and
other related temporary differences, will be recognised at
the beginning of the earliest comparative period.
5 Revisi PSAK 107: PSAK 107 mengatur akuntansi untuk akad ijarah yang saat ini Tidak ada dampak yang
Akuntansi Ijarah banyak digunakan dalam pembiayaan yang diberikan oleh signifikan
Revised PSAK 107: bank syariah dan lembaga keuangan syariah lain. Ruang No significant impact
Accounting for Ijarah lingkup PSAK 107 mencakup akad ijarah yang digunakan
di sektor keuangan dan riil seperti pelayanan hotel dan
kesehatan berbasis syariah.
PSAK 107 regulates the accounting for ijarah contracts,
which are currently widely used in financing provided by
Islamic banks and other Islamic financial institutions. The
scope of PSAK 107 covers ijarah contracts used in the
financial and real sectors such as sharia-based hotel and
healthcare services.
410 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 411
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Informasi Kelangsungan Usaha
Information on Business Continuity
Hal-hal yang Berpotensi Berpengaruh Issues with Potential Impact on Business
terhadap Kelangsungan Usaha Continuity
Dalam menjalankan bisnisnya, Perseroan menghadapi In running its business, the Company facing various risks
beragam risiko yang berpotensi memberikan pengaruh that have potential to impact its business continuity.
terhadap kelangsungan usahanya. Namun, Perseroan However, the Company implements effective and
menerapkan sistem manajemen risiko secara efektif efficient risk management system where every level
dan efisien dimana setiap jenjang organisasi Perseroan, of the Company's organization, namely corporate and
yaitu korporat dan unit bisnis, wajib menerapkan prinsip business unit, is required to apply risk management
manajemen risiko dengan memperhatikan sasaran, principles by taking into account the targets, priorities and
prioritas, serta kebermanfaatan setiap program kerja usefulness of each work program for the sustainability
bagi keberlangsungan Perseroan. Dengan demikian, of the Company. In this way, the Company will be able
Perseroan akan mampu mengelola risikonya dengan to manage its risk well and reduce the impact on its
baik dan mengurangi dampak terhadap kelangsungan business continuity.
usahanya.
Beberapa risiko yang dihadapi oleh Perseroan secara Some of the risks faced by the Company in general,
umum, antara lain: penundaan implementasi atau among others: delays in the implementation or
penyesuaian tarif jalan tol, minimnya pengendalian adjustment of toll road tariffs, lack of control over toll road
progres konstruksi jalan tol, peningkatan biaya keuangan construction progress, increased financial costs in line
seiring peningkatan tren tingkat suku bunga, tidak with the increasing trend of interest rates, non-realisation
terealisasinya skema alternatif pendanaan yang telah of alternative funding schemes that have been planned,
direncanakan, kebocoran atau kehilangan data penting leakage or loss of important Company data.
Perseroan.
Asesmen Manajemen Management Assessment
Manajemen Perseroan telah melakukan penilaian atas The Company's management has assessed the
kemampuan Perseroan untuk melanjutkan kelangsungan Company's ability to continue its business continuity and
usahanya dan berkeyakinan bahwa Perseroan memiliki believes that the Company has resources to continue
sumber daya untuk melanjutkan usahanya di masa its business in the future. In addition, the Company's
mendatang. Selain itu, manajemen Perseroan tidak management does not see any material uncertainty
melihat adanya ketidakpastian material yang dapat that could raise significant doubts about the Company's
menimbulkan keraguan yang signifikan terhadap ability to continue its business.
kemampuan Perseroan untuk melanjutkan usahanya.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Page 412
Asumsi yang Digunakan Manajemen Assumption Applied by Management to
untuk Melakukan Asesmen Conduct the Assessment
Beberapa faktor yang menjadi pertimbangan manajemen Several factors that management considers when
dalam melakukan asesmen terhadap kelangsungan conducting assessment of business continuity are:
usaha adalah:
1. Kinerja keuangan; 1. Financial performance;
2. Likuiditas; 2. Liquidity;
3. Solvabilitas; 3. Solvency;
4. Masalah internal; 4. Internal problem;
5. Perkara hukum; dan 5. Lawsuit; and
6. Kondisi makro ekonomi, seperti inflasi dan tingkat 6. Macroeconomic conditions, such as inflation and
suku bunga. interest rates.
Komitmen dan Kontinjensi
Commitments and Contingencies
Jasa Marga memiliki komitmen dan kontinjensi yang Jasa Marga has commitment and contingency which
diungkapkan pada Catatan 46 dalam Laporan Keuangan disclosed in Note 46 in Consolidated Financial
Konsolidasian tanggal 29 Februari 2024, halaman 189- Statements dated Ferbuary 29, 2024, page 189-209.
209.
412 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 413
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Jalan Tol Surabaya-Mojokerto
Surabaya-Mojokerto Toll Road
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07
Tanggung Jawab
Sosial dan
Lingkungan
Social and Environmental
Responsibility
796 Kinerja Keberlanjutan Aspek Ekonomi
Economic Aspect Sustainability
Performance
797 Kinerja Keberlanjutan Aspek Lingkungan
Hidup
Environmental Aspect Sustainability
Performance
797 Kinerja Keberlanjutan Aspek Sosial
Social Aspect Sustainability Performance
794 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
Page 795
Tanggung Jawab Sosial dan Lingkungan
Social and Environmental Responsibility
Komitmen Jasa Marga terhadap tanggung jawab sosial dan lingkungan perusahaan
mencerminkan dedikasinya untuk menjadi perusahaan korporatif yang bertanggung
jawab, turut berkontribusi pada pembangunan jangka panjang, dan meningkatkan
kesejahteraan masyarakat.
Jasa Marga's commitment to corporate social and environmental responsibility reflects
its dedication to being a responsible corporate citizen and contributing to long-term
development and community well-being.
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
795
Page 796
Kinerja Keberlanjutan Aspek Ekonomi
Economic Aspect Sustainability Performance
Tanggung Jawab
Sosial dan
Laba Bersih
Lingkungan 2023 Net Profit
Net Profit
Social and Environmental
Responsibility Highlights
Rp
6.749
naik sebesar
Miliar
Billion
190,5% sebelumnya.
dibandingkan tahun
2023 Increased by
compared to the
previous year.
3
Jasa Marga telah menyusun Laporan Keberlanjutan
Tahun 2023 secara terpisah namun tetap menjadi
bagian dari Laporan Tahunan Tahun 2023. Di dalam
laporan tersebut, Perseroan menjabarkan pencapaian Ruas Jalan
kinerja keberlanjutan dan pelaksanaan tanggung
Toll Road
jawab sosial dan lingkungan Perseroan untuk periode
pelaporan dari 1 Januari 2023 hingga 31 Desember Green Toll Road
2023. Penyusunan laporan tersebut mengacu pada
ketentuan dalam Peraturan Otoritas Jasa Keuangan
(OJK) No. 51/POJK.03/2017 tentang Penerapan
Keuangan Berkelanjutan Bagi Lembaga Jasa
Keuangan, Emiten, Dan Perusahaan Publik (lampiran Panjang Jalan Tol
II) dan Surat Edaran OJK No. 16/SEOJK.04/2021 Laba Bersih
Beroperasi
tentang Bentuk dan Isi Laporan Tahunan Emiten atau Net ProfitToll Road Length
Perusahaan Publik (lampiran II). Selain ketentuan Operated
1.264 km
tersebut, Laporan Keberlanjutan Tahun 2023 juga
disusun dengan menggunakan standar internasional
yang dikeluarkan oleh Global Sustainability Standards
Board (GSSB) yaitu Global Reporting Initiative (GRI)
Standard dengan GRI 1 yang digunakan adalah GRI 1:
Landasan 2021.
Proses penyusunan laporan keberlanjutan diawali Jumlah Pemasok Lokal
dengan kegiatan focus group discussion (FGD) Number of Local Suppliers
487
untuk mengidentifikasi dan menilai dampak paling
signifikan serta menetapkan topik material. FGD Perusahaan
tersebut dilaksanakan pada tanggal 9-10 November Company
2023 yang dihadiri oleh perwakilan Kementerian
BUMN selaku pemegang saham mayoritas,
perwakilan Badan Pengatur Jalan Tol (BPJT) selaku
regulator pengelola jalan tol di Indonesia, perwakilan
Masyarakat Transportasi Indonesia (MTI) selaku
lembaga profesional pemerhati pengelolaan jalan
tol di Indonesia, serta akademisi yang memahami
pelaksanaan keberlanjutan dan Lingkungan, Sosial,
dan Tata Kelola (LST).
Jasa Marga has prepared the 2023 Sustainability
Report separately while still being a part of the 2023
Annual Report. In this report, the company outlines
the achievements of sustainability performance and
the implementation of the company's social and
environmental responsibilities for the reporting period
from January 1, 2023, to December 31, 2023. The
preparation of this report refers to the provisions in
the Financial Services Authority Regulation (OJK)
No. 51/POJK.03/2017 regarding the Implementation
of Sustainable Finance for Financial Institutions,
Issuers, and Public Companies (attachment II), and
Financial Services Authority Circular Letter No. 16/
SEOJK.04/2021 regarding the Form and Contents of
the Annual Report of Issuers or Public Companies
(attachment II). In addition to these provisions,
the 2023 Sustainability Report is also prepared
using international standards issued by the Global
Sustainability Standards Board (GSSB), namely the
Global Reporting Initiative (GRI) Standard with GRI 1
used as GRI 1: Foundation 2021.
The process of preparing the sustainability report
begins with a focus group discussion (FGD) activity
to identify and assess the most significant impacts
and determine material topics. The FGD took
place on November 9-10, 2023, and was attended
by representatives from the Ministry of State-
Owned Enterprises as the majority shareholder,
representatives from the Toll Road Regulatory
Agency (BPJT) as the toll road management regulator
in Indonesia, representatives from the Indonesian
Transportation Society (MTI) as a professional
organization monitoring toll road management in
Indonesia, and academics familiar with sustainability
and Environmental, Social, and Governance (ESG)
practices.
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Tanggung Jawab Sosial dan Lingkungan
Social and Environmental Responsibility
Kinerja Keberlanjutan Aspek Lingkungan Hidup
Environmental Aspect Sustainability Performance
Penggunaan Penggunaan Penggunaan
Listrik BBM Air
Electricity Usage Fuel Usage Water Usage
41.860.241 kWH 1.960,3 kilo liter 249.245 Liter
Emisi GRK Dana Pelestarian
GHG Emmision
Lingkungan
Penanaman Environmental
Plantation
Cakupan 1 Cakupan 2
Conservation Fund
1st Scope 2nd Scope
14.297 Pohon
Trees 4.776,86
tonCO2eq
36.471,61
tonCO2eq
Rp
11,07 Milyar
Billion
Kinerja Keberlanjutan Aspek Sosial
Social Aspect Sustainability Performance
Rata-rata Jam Investasi Sosial Indeks Total
Pelatihan Karyawan Social Investment Kepuasan Pelanggan
Average Employee Training Total Customer Satisfaction
Hours Index
Rp
23,18 Miliar
32 4,98
Billion
Jam per Orang
Hours per Person
Bidang Pendidikan – Bidang Kesehatan –
Pengembangan Ekonomi Lokal – Bantuan
Lingkungan Masyarakat – Mengahiri Kelaparan – dari 5,00
Air Bersih dan Sanitasi Layak – Kota dan Pemukiman
Berkelanjutan – Menjaga Ekosistem Darat
from 5.00
Education Sector – Health Sector – Local Economic
Development – Community Environmental Assistance
– Ending Hunger – Clean Water and Sanitation –
Sustainable Cities and Communities – Maintaining
Terrestrial Ecosystems
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
797
Page 798
08
Referensi POJK,
SEOJK, dan
Kriteria ARA
Reference of POJK,
SEOJK and ARA Criteria
804 Referensi POJK No. 29/POJK.04/2016
dan SEOJK No. 16/SEOJK.04/2021
POJK No. 29/POJK.04/2016 and
SEOJK No. 16/SEOJK.04/2021 Reference
824 Referensi Kriteria Annual Report Award
(ARA)
Annual Report Award (ARA) Criteria
References
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Reference of POJK, SEOJK and ARA Criteria
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
799
Page 800
Referensi POJK No. 29/POJK.04/2016
dan SEOJK No. 16/SEOJK.04/2021
POJK NO. 29/POJK.04/2016 and
SEOJK No. 16/SEOJK.04/2021 Reference
Uraian Halaman
No.
Description Page
1. Ketentuan Umum
General Terms
a. Laporan Tahunan paling sedikit memuat informasi mengenai:
1. ikhtisar data keuangan penting;
2. informasi saham (jika ada);
3. laporan Direksi;
4. laporan Dewan Komisaris;
5. profil Emiten atau Perusahaan Publik;
6. analisis dan pembahasan manajemen;
7. tata kelola Emiten atau Perusahaan Publik;
8. tanggung jawab sosial dan lingkungan Emiten atau Perusahaan Publik;
9. laporan keuangan tahunan yang telah diaudit; dan
10. surat pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas
Laporan Tahunan;
v
a. The Annual Report shall at least include the following information:
1. an overview of important financial data;
2. share information (if any);
3. board of Directors’ report;
4. board of Commissioners’ report;
5. issuer or Public Company profiles;
6. management discussion and analysis;
7. issuer or Public Company governance;
8. issuer or Public Company social and environmental responsibility;
9. audited annual financial statements; and
10. a statement from the Board of Directors and the Board of Commissioners on their responsibility for
the Annual Report;
b. Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik, tabel, dan/atau diagram dengan
mencantumkan judul dan/atau keterangan yang jelas, sehingga mudah dibaca dan dipahami/
v
Annual reports can present information in the form ofpictures, graphs, tables, and / or diagrams clearly
statingthe title and / or description, which is easy to read and understand
2. Uraian Isi Laporan Tahunan
Annual Report Contents Description
A. Ikhtisar Data Keuangan Penting
20-23
Summary of Important Financial Data
Ikhtisar data keuangan penting memuat informasi keuangan yang disajikan dalam bentuk perbandingan
selama 3 (tiga) tahun buku atau sejak memulai usahanya jika Emiten atau Perusahaan Publik tersebut
menjalankan kegiatan usahanya kurang dari 3 (tiga) tahun, paling sedikit memuat:
Financial Highlights includes financial information presented in the form of comparison for 3 (three)
financial years, or since starting a business if the Issuer’s or the Public Company’s business activities are
less than 3 (three) years, and should at least include:
1. pendapatan/penjualan;
20
revenue/sales;
2. laba bruto;
20
gross profit;
3. laba (rugi);
20
profit (loss);
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Uraian Halaman
No.
Description Page
4. jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non
pengendali; 20
total profit (loss) attributable to owners of the parent and non-controlling interests;
5. total laba (rugi) komprehensif;
20
total comprehensive profit (loss);
6. jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan
kepentingan non pengendali; 20
total comprehensive profit (loss) attributable to owners of the parent and non- controlling interests;
7. laba (rugi) per saham;
20
profit (loss) per share;
8. jumlah aset;
21
total assets;
9. jumlah liabilitas;
21
total liabilities;
10. jumlah ekuitas;
21
total equities;
11. rasio laba (rugi) terhadap jumlah aset;
21
profit (loss) to total assets ratio;
12. rasio laba (rugi) terhadap ekuitas;
21
profit (loss) to equity ratio;
13. rasio laba (rugi) terhadap pendapatan/penjualan;
21
profit (loss) to revenue/sales ratio;
14. rasio lancar;
21
current ratio;
15. rasio liabilitas terhadap ekuitas;
21
liabilities to equity ratio;
16. rasio liabilitas terhadap jumlah aset; dan
21
liabilities to total assets ratio;
17. informasi dan rasio keuangan lainnya yang relevan dengan Emiten atau Perusahaan Publik dan jenis
industrinya. 21
other information and financial ratios relevant to the Issuer or a Public Company and its industry type;
B. Informasi Saham
25-26
Share Information
Informasi saham bagi Perusahaan Terbuka paling sedikit memuat:
Share information for a Public Company shall at least contain:
1. saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk perbandingan
selama 2 (dua) tahun buku terakhir, paling sedikit memuat:
shares issued for each quarter are presented in the form of comparison for the last 2 (two) years, to
include at least:
a. jumlah saham yang beredar;
total outstanding shares;
b. kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan;
market capitalization based on the price on the Stock Exchange where the securities are listed; 25
c. harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat
saham dicatatkan; dan
the highest, lowest, and closing share price based on the Stock Exchange where the securities are
listed; and
d. volume perdagangan pada bursa efek tempat saham dicatatkan.
the volume of trading on the Stock Exchange where the securities are listed;
Informasi dalam huruf b), huruf c), dan huruf d) hanya diungkapkan jika sahamnya tercatat di bursa
efek;
Information on the letter b), c), and d) is only disclosed if the shares are listed on the Stock Exchange;
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
801
Page 802
Uraian Halaman
No.
Description Page
2. dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan pada saham, seperti
pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham bonus,
perubahan nilai nominal saham, penerbitan efek konversi, serta penambahan dan pengurangan
modal, informasi saham sebagaimana dimaksud pada angka 1) ditambahkan penjelasan paling sedikit
mengenai:
in the event of a corporate action that causes changes in shares, such as stock splits, reverse stock,
stock dividends, bonus shares, changes in the shares’ nominal value, conversion securities issuance,
as well as capital additions and deductions, share information as referred to in number 1) shall be
added with, at least, explanation regarding:
a. tanggal pelaksanaan aksi korporasi;
corporate action execution date; 33
b. rasio pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham
bonus, jumlah efek konversi yang diterbitkan, dan perubahan nilai nominal saham;
the ratio of stock splits, reverse stock, stock dividends, bonus shares, the number of convertible
securities issued, and changes in the nominal value of shares;
c. jumlah saham beredar sebelum dan sesudah aksi korporasi;
the number of shares outstanding before and after the corporate action;
d. jumlah efek konversi yang dilaksanakan ( jika ada); dan
the number of convertible securities exercised (if any); and
e. harga saham sebelum dan sesudah aksi korporasi;
share price before and after the corporate action;
3. dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau pembatalan
pencatatan saham (delisting) dalam tahun buku, dijelaskan alasan penghentian sementara
perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting) tersebut; dan 33
in the event of share trading temporary suspension (suspension) and/or shares delisting during the
fiscal year, the shares’ suspension and/or delisting reasons shall be explained; and
4. dalam hal penghentian sementara perdagangan saham (suspension) sebagaimana dimaksud pada
angka 3) dan/atau proses pembatalan pencatatan saham (delisting) masih berlangsung hingga akhir
periode Laporan Tahunan, dijelaskan tindakan yang dilakukan untuk menyelesaikan penghentian
sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting)
33
tersebut.
if the share trading temporary suspension as referred to in number 3) and/or the delisting process
is still ongoing until the end of the Annual Report period, the actions taken to resolve the temporary
suspension of share trading and/ or cancellation of the share listing (delisting) shall be explained.
C. Laporan Direksi
70-80
Board of Directors Report
Laporan Direksi paling sedikit memuat uraian singkat mengenai:
The Board of Directors’ Report shall, at the minimum, contain a brief description of:
1. kinerja Emiten atau Perusahaan Publik, paling sedikit memuat:
the Board of Directors’ report shall, at the minimum, contain a brief description of:
a. strategi dan kebijakan strategis Emiten atau Perusahaan Publik;
72-73
the strategy and strategic policy of the Issuer or Public Company;
b. peranan Direksi dalam perumusan strategi dan kebijakan strategis Emiten atau Perusahaan Publik;
the Board of Directors’ role in formulating strategies and strategic policies of Issuers or Public 73
Companies;
c. proses yang dilakukan Direksi untuk memastikan implementasi strategi Emiten atau Perusahaan
Publik;
73-74
the process carried out by the Board of Directors to ensure the implementation of the Issuer’s or
Public Company’s strategy;
d. perbandingan antara hasil yang dicapai dengan yang ditargetkan Emiten atau Perusahaan Publik;
dan
74
comparison between the results achieved and those targeted by the Issuer or Public Company;
and
e. kendala yang dihadapi Emiten atau Perusahaan Publik;
75-77
the constraints faced by the Issuer or Public Company;
2. gambaran tentang prospek usaha Emiten atau Perusahaan Publik; dan
77-78
business prospects overview of the Issuer or Public Company; and
3. penerapan tata kelola Emiten atau Perusahaan Publik.
78-79
governance implementation of the Issuer or Public Company.
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Reference of POJK, SEOJK and ARA Criteria
Uraian Halaman
No.
Description Page
D. Laporan Dewan Komisaris
58-67
Board of Commissioner Report
Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai:
The Board of Commissioners’ Report shall, at the minimum, contain a brief description of:
1. penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten atau Perusahaan Publik, termasuk
pengawasan Dewan Komisaris dalam perumusan dan implementasi strategi Emiten atau Perusahaan
60-62
Publik yang dilakukan oleh Direksi;
the Board of Directors’ performance evaluation regarding the management of Issuers or Public
Companies, including the supervision of the Board of Commissioners in the strategies formulation and
implementation for Issuers or Public Companies carried out by the Board of Directors;
2. pandangan atas prospek usaha Emiten atau Perusahaan Publik yang disusun oleh Direksi; dan
62
view on the business prospects of the Issuer or Public Company prepared by the Board of Directors;
3. pandangan atas penerapan tata kelola Emiten atau Perusahaan Publik.
62-66
view on the Issuer or Public Company’s application of governance;
E. Profil Emiten atau Perusahaan Publik
88-291
Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling sedikit memuat informasi:
Profile of the Issuer or Public Company contains, at the minimum, information of:
1. nama Emiten atau Perusahaan Publik termasuk apabila terdapat perubahan nama, alasan perubahan,
88
dan tanggal efektif perubahan nama pada tahun buku;
the name of the Issuer or Public Company, including if there was any change of name, the reason for
the change, and effective date of the name change during the fiscal year;
2. akses terhadap Emiten atau Perusahaan Publik termasuk kantor cabang atau kantor perwakilan yang
memungkinkan masyarakat dapat memperoleh informasi mengenai Emiten atau Perusahaan Publik,
meliputi:
access to Issuer or Public Company, including any branch offices or representative offices, which
allows the public access to information on the Issuer or Public Company, including:
a. alamat;
88, 102-
address;
103
b. nomor telepon;
telephone number;
c. alamat surat elektronik; dan
electronic mail address; and
d. alamat situs web;
web site address;
3. riwayat singkat Emiten atau Perusahaan Publik;
89-90
a brief history of Issuer or Public Company;
4. visi dan misi Emiten atau Perusahaan Publik serta budaya perusahaan (corporate culture) atau nilai-
nilai perusahaan;
104-109
the vision and mission of the Issuer or Public Company as well as the corporate culture or corporate
values;
5. kegiatan usaha menurut anggaran dasar terakhir, kegiatan usaha yang dijalankan pada tahun buku,
serta jenis barang dan/atau jasa yang dihasilkan;
110-120
business activities according to the last articles of association, the business activities carried out
during the fiscal year, as well as the type of goods and/or services produced;
6. wilayah operasional Emiten atau Perusahaan Publik;
the operational area of the Issuer or Public Company;
wilayah operasional merupakan wilayah atau daerah pelaksanaan kegiatan operasional atau
94-101
jangkauan dari kegiatan operasional perusahaan.
the operational area is the area or area for the implementation of operational activities or the range of
the company’s operating activities.
7. struktur organisasi Emiten atau Perusahaan Publik dalam bentuk bagan, paling sedikit sampai dengan
struktur 1 (satu) tingkat di bawah Direksi termasuk komite di bawah Direksi ( jika ada) dan komite di
bawah Dewan Komisaris, disertai dengan nama dan jabatan;
124-125
the organizational structure of the Issuer or Public Company in the form of a chart, at the minimum,
the structure of 1 (one) level below the Board of Directors including committees under the Board of
Directors (if any) and the Board of Commissioners, accompanied by names and positions;
8. daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang berkaitan
dengan penerapan keuangan berkelanjutan;
91
a list of industry association memberships both on a national and international scale related to the
implementation of sustainable finance;
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Uraian Halaman
No.
Description Page
9. profil Direksi, paling sedikit memuat:
the profile of Directors, to at least include:
a. nama dan jabatan yang sesuai dengan tugas dan tanggung jawab;
the name and position per the duties and responsibilities;
b. foto terbaru;
a recent photograph;
c. usia;
age;
d. kewarganegaraan;
nationality;
e. riwayat pendidikan dan/atau sertifikasi;
educational and/or certification history;
f. riwayat jabatan, meliputi informasi:
position history, including information on:
i. dasar hukum pengangkatan sebagai anggota Direksi pada Emiten atau Perusahaan Publik
yang bersangkutan;
the legal basis for appointment as a member of the Board of Directors of the Issuer or Public
Company concerned;
ii. rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Komisaris, dan/atau anggota
komite serta jabatan lainnya baik di dalam maupun di luar Emiten atau Perusahaan Publik.
Dalam hal anggota Direksi tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal 126-127,
tersebut; dan 135-140
concurrent positions, either as a member of the Board of Directors, member of the Board of
Commissioners, and/or committee member, and other positions inside and outside the Issuer
or Public Company. If a member of the Board of Directors does not have concurrent positions,
then this is disclosed; and
iii. pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik.
period of work experience both inside and outside the Issuer or Public Company.
g. hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, pemegang saham
utama, dan pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu,
meliputi nama pihak yang terafiliasi. Dalam hal anggota tidak memiliki hubungan afiliasi, maka
Emiten atau Perusahaan Publik mengungkapkan hal tersebut; dan
affiliation with other members of the Board of Directors, members of the Board of Commissioners,
major shareholders, and controllers either directly or indirectly to individual owners, including
the names of affiliated parties. If the member has no affiliation relationship, the Issuer or Public
Company shall disclose this matter; and
h. perubahan komposisi anggota Direksi dan alasan perubahannya. Dalam hal tidak terdapat
perubahan komposisi anggota Direksi, maka diungkapkan mengenai hal tersebut;
changes in the composition of the members of the Board of Directors and the reasons for the
changes. If there is no change in the composition of the members of the Board of Directors, this
matter shall be disclosed;
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Uraian Halaman
No.
Description Page
10. profil Dewan Komisaris, paling sedikit memuat:
The profile of Board of Commissioners, to at least include:
a. nama dan jabatan;
the name and position;
b. foto terbaru;
a recent photograph;
c. usia;
age;
d. kewarganegaraan;
nationality;
e. riwayat pendidikan dan/atau sertifikasi;
educational and/or certification history;
f. riwayat jabatan, meliputi informasi:
position history, including information on:
i. dasar hukum pengangkatan sebagai anggota Dewan Komisaris;
the legal basis for appointment as a member of the Board of Commissioners of the Issuer or
Public Company concerned;
ii. dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang merupakan
komisaris independen pada Emiten atau Perusahaan Publik yang bersangkutan;
the legal basis for the first appointment as a member of the Board of Commissioners who is an
independent commissioner of the Issuer or Public Company concerned;
iii. rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya baik di dalam maupun di luar Emiten atau Perusahaan Publik.
Dalam hal anggota Dewan Komisaris tidak memiliki rangkap jabatan, maka diungkapkan
mengenai hal tersebut; dan
concurrent positions, either as a member of the Board of Commissioners, member of the
Board of Directors, and/or committee member, and other positions inside and outside
the Issuer or Public Company. If a member of the Board of Commissioners does not have
concurrent positions, then this is disclosed; and
iv. pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik.
period of work experience both inside and outside the Issuer or Public Company.
g. hubungan afiliasi dengan anggota Dewan Komisaris lainnya, pemegang saham utama, dan
pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama
pihak yang terafiliasi; Dalam hal anggota Dewan Komisaris tidak memiliki hubungan afiliasi, maka
Emiten atau Perusahaan Publik mengungkapkan hal tersebut;
affiliation with other members of the Board of Commissioners, major shareholders, and controllers
either directly or indirectly to individual owners, including the names of affiliated parties. If the
member has no affiliation relationship, the Issuer or Public Company shall disclose this matter; and
h. pernyataan independensi komisaris independen dalam hal komisaris independen telah menjabat
lebih dari 2 (dua) periode; dan
changes in the composition of the members of the Board of Commissioners and the reasons
for the changes. If there is no change in the composition of the members of the Board of
Commissioners, this matter shall be disclosed;
i. perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak
terdapat perubahan komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal
tersebut;
11. dalam hal terdapat perubahan susunan anggota Direksi dan/atau anggota Dewan Komisaris yang
terjadi setelah tahun buku berakhir sampai dengan batas waktu penyampaian Laporan Tahunan,
susunan yang dicantumkan dalam Laporan Tahunan adalah susunan anggota Direksi dan/atau
anggota Dewan Komisaris yang terakhir dan sebelumnya;
127
in the event of changes in the composition of the Board of Directors and/or the Board of
Commissioners’ members that occurred after the fiscal year ends until the deadline for submission of
the Annual Report, the composition to be included in the Annual Report is the latest and the previous
composition of the Board of Directors and/or the Board of Commissioners’ members;
12. jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat pendidikan, dan status ketenagakerjaan
(tetap/kontrak) dalam tahun buku;
number of employees by gender, position, age, education level, and employment status (permanent/
166-167
contracted) in the fiscal year;
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Disclosure of information can be presented in tabular form.
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13. nama pemegang saham dan persentase kepemilikan pada awal dan akhir tahun buku, yang terdiri dari
informasi mengenai:
shareholders names and ownership percentage at the beginning and end of the fiscal year, which
consists of information regarding:
a. pemegang saham yang memiliki 5% (lima persen) atau lebih saham Emiten atau Perusahaan
Publik;
shareholders who own 5% (five percent) or more shares of the Issuer or Public Company;
b. anggota Direksi dan anggota Dewan Komisaris yang memiliki saham Emiten atau Perusahaan
Publik. Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak
memiliki saham, maka diungkapkan mengenai hal tersebut; dan 228-232
members of the Board of Directors and members of the Board of Commissioners who own shares
in the Issuer or Public Company. If all members of the Board of Directors and/or all members of the
Board of Commissioners do not own shares, then this matter is disclosed; and
c. kelompok pemegang saham masyarakat, yaitu kelompok pemegang saham yang masing-masing
memiliki kurang dari 5% (lima persen) saham Emiten atau Perusahaan Publik;
community shareholder group, namely the group of shareholders whom each own less than 5%
(five percent) of the shares of the Issuer or Public Company;
Informasi di atas dapat disajikan dalam bentuk tabel.
The above information can be presented in tabular form.
14. persentase kepemilikan tidak langsung atas saham Emiten atau Perusahaan Publik oleh anggota
Direksi dan anggota Dewan Komisaris pada awal dan akhir tahun buku, termasuk informasi mengenai
pemegang saham yang terdaftar dalam daftar pemegang saham untuk kepentingan kepemilikan tidak
langsung anggota Direksi dan anggota Dewan Komisaris;
the shares’ indirect ownership percentage of the Issuer or Public Company by members of the Board
of Directors and members of the Board of Commissioners at the beginning and end of the fiscal year,
including information on shareholders registered in the shareholder register for the benefit of indirect 233
ownership of members of the Board of Directors and the Board of Commissioners;
Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki
kepemilikan tidak langsung atas saham Emiten atau Perusahaan Publik, maka diungkapkan mengenai
hal tersebut.
If all members of the Board of Directors and/or Board of Commissioners do not have indirect
ownership of the shares of the Issuer or Public Company, this matter shall be disclosed.
15. jumlah pemegang saham dan persentase kepemilikan per akhir tahun buku berdasarkan klasifikasi:
the number of shareholders and the percentage of ownership at the fiscal year-end based on the
classification of:
a. kepemilikan institusi lokal;
local institutions ownership;
b. kepemilikan institusi asing; 230
foreign institutional ownership;
c. kepemilikan individu lokal; dan
local individual ownership; and
d. kepemilikan individu asing;
foreign individual ownership;
16. informasi mengenai pemegang saham utama dan pengendali Emiten atau Perusahaan Publik, baik
langsung maupun tidak langsung, sampai kepada pemilik individu, yang disajikan dalam bentuk skema
atau bagan; 233
information regarding the major and controlling shareholders of the Issuer or Public Company, either
directly or indirectly, to the individual owners, presented in the form of schematics or charts;
17. nama entitas anak, perusahaan asosiasi, perusahaan ventura bersama dimana Emiten atau
Perusahaan Publik memiliki pengendalian bersama entitas ( jika ada), beserta persentase kepemilikan
saham, bidang usaha, total aset, dan status operasi entitas anak, perusahaan asosiasi, perusahaan
ventura bersama;
the name of the subsidiary, associate, joint venture company where the Issuer or Public Company has 234-236
joint control of the entity (if any), along with the percentage of share ownership, line of business, total
assets, and operating status of the subsidiary, associated company, joint venture company;
Untuk entitas anak, ditambahkan informasi mengenai alamat entitas anak tersebut.
For a subsidiary, information about the address of the subsidiary is added.
18. kronologis pencatatan saham, jumlah saham, nilai nominal, dan harga penawaran dari awal pencatatan
hingga akhir tahun buku serta nama bursa efek dimana saham Emiten atau Perusahaan Publik
dicatatkan, termasuk pemecahan saham (stock split), penggabungan saham (reverse stock), dividen
saham, saham bonus, dan perubahan nilai nominal saham, pelaksanaan efek konversi, pelaksanaan
penambahan dan pengurangan modal ( jika ada);
272
a chronological listing of shares, number of shares, nominal value, and the offer price from the start
of recording until the end of the financial year and the name of the Stock Exchange where the shares
of the Issuer or Public Company are listed, including stock splits, reverse stock, stock dividends,
bonus shares, and changes in the nominal value of shares, implementation of conversion effects,
implementation of capital additions and subtractions (if any);
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19. informasi pencatatan efek lainnya selain efek sebagaimana dimaksud pada angka 18, yang belum
jatuh tempo pada tahun buku paling sedikit memuat nama efek, tahun penerbitan, tingkat suku bunga/
imbal hasil, tanggal jatuh tempo, nilai penawaran, dan peringkat efek ( jika ada);
273-281
other securities listing information other than the securities as referred to in number 18), which have
not yet matured in the fiscal year, at least contain the name of the securities, year of issue, interest
rate/yield, maturity date, offering value, and securities rating (if any);
20. informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan publik (KAP) beserta jaringan/
asosiasi/aliansinya meliputi:
information on the use of the services of a public accountant (AP) and a public accounting firm (KAP)
and their networks/associations/allies include:
a. nama dan alamat;
name and address;
b. periode penugasan;
assignment period;
c. informasi jasa audit dan/atau non audit yang diberikan;
information on audit and/or non-audit services provided;
d. biaya jasa (fee) audit dan/atau non audit untuk masing-masing penugasan yang diberikan selama 284-285
tahun buku; dan
audit and/or non-audit fee for each assignment given during the fiscal year; and
e. dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk tidak memberikan jasa
non audit, maka diungkapkan mengenai informasi tersebut; dan
if AP and KAP and their networks/associations/allies, which are appointed do not provide non-
audit services, then the information is disclosed; and
Pengungkapan informasi penggunaan jasa AP dan KAP beserta jaringan/asosiasi/aliansinya dapat
disajikan dalam bentuk tabel.
Disclosure of information on the use of AP and KAP services and their networks/associations/allies can
be presented in tabular form.
21. nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP.
284-285
name and address of capital market supporting institutions and/or professions other than AP and KAP.
F. Analisis dan Pembahasan Manajemen
294-416
Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat analisis dan pembahasan mengenai laporan keuangan dan
informasi penting lainnya dengan penekanan pada perubahan material yang terjadi dalam tahun buku,
yaitu paling sedikit memuat:
Management Discussion and Analysis shall include analysis and discussion of the financial statements and
other important information with an emphasis on material changes that occurred during the fiscal year, to
at least have:
1. tinjauan operasi per segmen usaha sesuai dengan jenis industri Emiten atau Perusahaan Publik, paling
sedikit mengenai:
295-330
a review of operations per operating segment based on the Issuer or Public Company’s type of
industry, to name a few:
a. produksi, yang meliputi proses, kapasitas, dan perkembangannya;
production, including the process, capacity, and its development;
b. pendapatan/penjualan; dan
revenue / sales; and
c. profitabilitas;
profitability;
2. kinerja keuangan komprehensif yang mencakup perbandingan kinerja keuangan dalam 2 (dua) tahun
buku terakhir, penjelasan tentang penyebab adanya perubahan dan dampak perubahan tersebut,
paling sedikit mengenai:
comprehensive financial performance including a comparison of financial performance in the last 2
(two) years, an explanation of the cause of any changes and the impact of such changes, to name a
few:
a. aset lancar, aset tidak lancar, dan total aset;
current assets, non-current assets, and total assets;
b. liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas;
331-368
short-term liabilities, long-term liabilities, and total liabilities;
c. ekuitas;
equity;
d. pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi)
komprehensif; dan
revenue/sales, expenses, profit (loss), other comprehensive income, and total comprehensive
profit (loss); and
e. arus kas;
cash flow;
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3. kemampuan membayar utang atau kewajiban dengan menyajikan perhitungan rasio yang relevan;
369-372
ability to pay the debt by presenting the relevant ratios;
4. tingkat kolektibilitas piutang Emiten atau Perusahaan Publik dengan menyajikan perhitungan rasio
yang relevan;
372
the collectibility level of the Issuer’s or Public Company’s receivables by presenting the relevant ratio
calculations;
5. struktur modal (capital structure) dan kebijakan manajemen atas struktur modal (capital structure)
tersebut disertai dasar penentuan kebijakan dimaksud;
372-373
capital structure and management policies on capital structure accompanied by the basis for
determining the policy;
6. bahasan mengenai ikatan yang material untuk investasi barang modal dengan penjelasan paling
sedikit memuat:
discussion on material commitments for capital investments with explanations, to name a few:
a. tujuan dari ikatan tersebut;
the purpose of such commitments;
b. sumber dana yang diharapkan untuk memenuhi ikatan tersebut;
sources of funds to meet such commitments; 373-374
c. mata uang yang menjadi denominasi; dan
currency-denominated; and
d. langkah yang direncanakan Emiten atau Perusahaan Publik untuk melindungi risiko dari posisi
mata uang asing yang terkait;
planned measures by the Issuer or Public Company to cover the risks of foreign currency
positions;
7. bahasan mengenai investasi barang modal yang direalisasikan dalam tahun buku terakhir, paling
sedikit memuat:
discussion regarding capital goods investments realized in the last fiscal year, to name a few:
a. jenis investasi barang modal;
type of capital goods investments; 373-374
b. tujuan investasi barang modal; dan
capital goods investment objectives; and
c. nilai investasi barang modal yang dikeluarkan;
value of capital goods investments realized;
8. informasi dan fakta material yang terjadi setelah tanggal laporan akuntan ( jika ada);
376
material information and facts occurring after the date of the auditor’s report (if any);
9. prospek usaha dari Emiten atau Perusahaan Publik dikaitkan dengan kondisi industri, ekonomi secara
umum dan pasar internasional disertai data pendukung kuantitatif dari sumber data yang layak
dipercaya;
377
business prospects of the Issuer or Public Company based on the condition of the industry, the
general economy, and the international markets supporting quantitative data from trusted data
sources;
10. perbandingan antara target/proyeksi pada awal tahun buku dengan hasil yang dicapai (realisasi),
mengenai:
comparison between the targets/projections at the beginning of the year with the results achieved
(realized), including:
a. pendapatan/penjualan;
revenue / sales;
374-375
b. laba (rugi);
profit (loss);
c. struktur modal (capital structure); atau
capital structure; or
d. hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik;
other matters that are considered important for the Issuer or Public Company;
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11. target/proyeksi yang ingin dicapai Emiten atau Perusahaan Publik untuk 1 (satu) tahun mendatang,
mengenai:
targets/projections to be achieved by the Issuer or Public Company for one (1) year ahead, including:
a. pendapatan/penjualan;
revenues / sales;
b. laba (rugi);
profit (loss) 375
c. struktur modal (capital structure);
capital structure;
d. kebijakan dividen; atau
dividend policy; or
e. hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik;
other matters that are considered important for the Issuer or Public Company;
12. aspek pemasaran atas barang dan/atau jasa Emiten atau Perusahaan Publik, paling sedikit mengenai
strategi pemasaran dan pangsa pasar;
377-380
The Issuer or Public Company’s marketing of goods and/or services, at least including the marketing
strategy and market share;
13. uraian mengenai dividen selama 2 (dua) tahun buku terakhir, paling sedikit:
description of dividends for the last 2 (two) fiscal years, at least:
a. kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan
terhadap laba bersih;
dividend policy, which includes information on the percentage of dividends distributed to net
income;
b. tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non kas;
date of payment of cash dividends and/or date of distribution of non-cash dividends;
c. jumlah dividen per saham (kas dan/atau non kas); dan 381-382
the amount of dividends per share (cash and/or non-cash); and
d. jumlah dividen per tahun yang dibayar;
the amount of dividends paid annually;
Pengungkapan informasi dapat disajikan dalam bentuk tabel. Dalam hal Emiten atau Perusahaan
Publik tidak membagikan dividen dalam 2 (dua) tahun terakhir, maka diungkapkan mengenai hal
tersebut.
Disclosure of information can be presented in tabular form. If the Issuer or Public Company does not
distribute dividends in the last 2 (two) years, this matter shall be disclosed.
14. realisasi penggunaan dana hasil penawaran umum, dengan ketentuan:
realization of the use of proceeds from the public offering, provided that:
a. dalam hal selama tahun buku, Emiten memiliki kewajiban menyampaikan laporan realisasi
penggunaan dana, maka diungkapkan realisasi penggunaan dana hasil penawaran umum secara
kumulatif sampai dengan akhir tahun buku; dan
if, during the fiscal year, the Issuer must submit a report on the realization of the use of funds, then
the realization of the cumulative use of the proceeds from the public offering shall be disclosed
385-386
until the end of the fiscal year; and
b. dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan Otoritas
Jasa Keuangan mengenai laporan realisasi penggunaan dana hasil penawaran umum, maka
Emiten menjelaskan perubahan tersebut;
if there is a change in the use of funds as regulated in the Financial Services Authority Regulation
regarding the report on the realization of the use of the proceeds from the public offering, the
Issuer shall explain the change;
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15. informasi material ( jika ada), antara lain mengenai investasi, ekspansi, divestasi, penggabungan/
peleburan usaha, akuisisi, restrukturisasi utang/modal, transaksi material, transaksi afiliasi, dan
transaksi benturan kepentingan, yang terjadi pada tahun buku, paling sedikit memuat:
material information (if any), among others regarding investment, expansion, divestment, business
merger/consolidation, acquisition, debt/capital restructuring, material transactions, affiliated
transactions, and conflict of interest transactions, which occurred during the fiscal year, at least
containing:
a. tanggal, nilai, dan objek transaksi;
the date, value, and object of the transaction;
b. nama pihak yang melakukan transaksi;
the name of the party conducting the transaction;
c. sifat hubungan afiliasi ( jika ada);
the nature of the affiliation relationship (if any);
d. penjelasan mengenai kewajaran transaksi;
explanation of the fairness of the transaction;
e. pemenuhan ketentuan terkait; dan
compliance with related provisions; and
f. dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana
dimaksuddalam huruf a) sampai dengan huruf e), Emiten atau Perusahaan Publik juga
mengungkapkan informasi:
if there is an affiliation relationship, in addition to disclosing the information as referred to in letter
a) to letter e), the Issuer or Public Company also discloses information:
i. pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk
memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku
umum antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar (arms-length
principle); dan
a statement from the Board of Directors that the affiliate transaction has gone through
adequate procedures to ensure that the affiliate transaction is carried out following generally
accepted business practices, among others, by complying with the arms-length principle; and
ii. peran Dewan Komisaris dan komite audit dalam melakukan prosedur yang memadai untuk
memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku
umum antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar (arms-length 387-402
principle);
the role of the Board of Commissioners and the audit committee in carrying out adequate
procedures to ensure that affiliated transactions are carried out following generally accepted
business practices, among others, by complying with the arms-length principle;
g. untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang dijalankan
dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau
berkelanjutan, ditambahkan penjelasan bahwa transaksi afiliasi atau transaksi material tersebut
merupakan kegiatan usaha yang dijalankan dalam rangka menghasilkan pendapatan usaha dan
dijalankan secara rutin, berulang, dan/atau berkelanjutan;
for affiliated or material transactions, which are business activities carried out to generate business
income and are carried out regularly, repeatedly, and/or continuously, an explanation is added
that the affiliated or material transactions are business activities carried out to generate operating
income. and run regularly, repeatedly, and/or continuously;
Dalam hal transaksi afiliasi atau transaksi material dimaksud telah diungkapkan dalam laporan
keuangan tahunan, ditambahkan informasi mengenai rujukan pengungkapan dalam laporan
keuangan tahunan tersebut.
If the affiliated or material transactions have been disclosed in the annual financial statements,
additional information regarding the disclosure reference in the annual financial statements is
added.
h. untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang merupakan
hasil pelaksanaan transaksi afiliasi dan/atau transaksi benturan kepentingan yang telah disetujui
pemegang saham independen, ditambahkan informasi mengenai tanggal pelaksanaan RUPS yang
menyetujui transaksi afiliasi dan/atau transaksi benturan kepentingan tersebut;
for disclosure of affiliated transactions and/or conflict of interest transactions resulting from the
implementation of affiliated transactions and/or conflict of interest transactions that have been
approved by independent shareholders, additional information regarding the date of the GMS
which approved the affiliated transactions and/or conflict of interest transactions is added;
i. dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka
diungkapkan mengenai hal tersebut;
if there is no affiliated transaction and/or conflict of interest transaction; then this matter shall be
disclosed;
16. perubahan ketentuan peraturan perundang-undangan yang berpengaruh signifikan terhadap Emiten
atau Perusahaan Publik dan dampaknya terhadap laporan keuangan ( jika ada); dan
404-407
changes in regulations and legislation that significantly impact the Issuer or Public Company and the
impact on the financial statements (if any); and
17. perubahan kebijakan akuntansi, alasan dan dampaknya terhadap laporan keuangan ( jika ada).
408-410
changes in accounting policies, reasons, and impact on the financial statements (if any);
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G. Tata Kelola Emiten atau Perusahaan Publik
Corporate Governance of Issuer or Public Company
Tata kelola Emiten atau Perusahaan Publik paling sedikit memuat uraian singkat mengenai:
The governance of the Issuer or Public Company shall, at the minimum, contain a brief description of:
1. RUPS, paling sedikit memuat:
GMS, at the minimum, contains:
a. Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku meliputi:
Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal
year include:
i. keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang direalisasikan pada
498-501
tahun buku; dan
510-514
the GMS’ resolutions in the fiscal year and 1 (one) year before the fiscal year are realized in the
516-520
fiscal year; and
ii. keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang belum
498-501
direalisasikan beserta alasan belum direalisasikan;
510-514
resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year that has not been
516-520
realized and the reasons for not realizing them;
b. dalam hal Emiten atau Perusahaan Publik menggunakan pihak independen dalam pelaksanaan RUPS
untuk melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut;
494-506
if the Issuer or Public Company uses an independent party in the conduct of the GMS to calculate the
votes, then this matter shall be disclosed;
2. Direksi, paling sedikit memuat:
The Board of Directors, at the minimum, contains:
a. tugas dan tanggung jawab masing-masing anggota Direksi;
duties and responsibilities of each member of the Board of Directors;
Informasi mengenai tugas dan tanggung jawab masing-masing anggota Direksi diuraikan dan
561-567
dapat disajikan dalam bentuk tabel.
The duties and responsibilities of each member of the Board of Directors are described and can
be presented in tabular form.
b. pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi;
553
a statement that the Board of Directors has guidelines or charter for the Board of Directors;
c. kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris, dan
tingkat kehadiran anggota Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS;
policies and implementation of the Board of Directors’ meeting frequency, Board of Directors’
meeting with the Board of Commissioners, and the Board of Directors member’s attendance level
in the meeting including attendance at the GMS;
587-594
Informasi tingkat kehadiran anggota Direksi dalam rapat Direksi, rapat Direksi bersama Dewan
Komisaris, atau RUPS dapat disajikan dalam bentuk tabel.
Information on the Board of Directors member’s level of attendance at the meeting of the Board of
Directors, the meeting of the Board of Directors with the Board of Commissioners, or the GMS can
be presented in tabular form.
d. pelatihan dan/atau peningkatan kompetensi anggota Direksi:
568
training and/or competency improvement of the Board of Directors members:
i. kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program
orientasi bagi anggota Direksi yang baru diangkat ( jika ada); dan
training and/or improving the competence of members of the Board of Directors policy, 568
including an orientation program for newly appointed members of the Board of Directors (if
any); and
ii. pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku
( jika ada);
198-202
training and/or competency improvement attended by members of the Board of Directors in
the fiscal year (if any);
e. penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada tahun
buku paling sedikit memuat:
the Board of Directors’ assessment of the performance of the committees that support the
implementation of the Board of Directors’ duties for the fiscal year shall at least contain:
i. prosedur penilaian kinerja; dan
575-576
performance appraisal procedures; and
ii. kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat; dan
the criteria used, such as performance achievements during the fiscal year, competence and
attendance at meetings; and
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f. dalam hal Emiten atau Perusahaan Publik tidak memiliki komite yang mendukung pelaksanaan
tugas Direksi, maka diungkapkan mengenai hal tersebut.
-
if the Issuer or Public Company does not have a committee that supports the implementation of
the duties of the Board of Directors, this matter shall be disclosed.
3. Dewan Komisaris, paling sedikit memuat:
The Board of Commissioners, at the minimum, contains:
a. tugas dan tanggung jawab Dewan Komisaris;
527-528
duties and responsibilities of the Board of Commissioners;
b. pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan Komisaris;
a statement that the Board of Commissioners has guidelines or charter for the Board of 521
Commissioners;
c. kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama
Direksi dan tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut termasuk kehadiran
dalam RUPS;
policies and implementation of the Board of Commissioners meeting frequency, meetings of the
Board of Commissioners with the Board of Directors and the level of attendance of members of 494-495
the Board of Commissioners in such meetings including attendance at the GMS; 506
Informasi tingkat kehadiran anggota Dewan Komisaris dalam rapat Dewan Komisaris, rapat Dewan 586-587
Komisaris bersama Direksi, atau RUPS dapat disajikan dalam bentuk tabel.
Information on the Board of Commissioners members’ attendance level at the meeting of the
Board of Commissioners, the meeting of the Board of Commissioners with the Board of Directors,
or the GMS can be presented in tabular form.
d. pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris:
542
training and/or competency improvement of members of the Board of Commissioners:
i. kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk
program orientasi bagi anggota Dewan Komisaris yang baru diangkat ( jika ada); dan
policy on training and/or improving the Board of Commissioners members’ competence, 541-542
including orientation programs for newly appointed members of the Board of Commissioners
(if any); and
ii. pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam
tahun buku ( jika ada);
195-198
training and/or competency improvement attended by members of the Board of
Commissioners in the fiscal year (if any);
e. penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing anggota Direksi dan anggota
Dewan Komisaris, paling sedikit memuat:
578-585
performance appraisal of the Board of Directors and the Board of Commissioners as well as each
member of the Board of Directors and the Board of Commissioners, at the minimum containing:
i. prosedur pelaksanaan penilaian kinerja;
579-584
procedures for implementing performance appraisals;
ii. kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat; dan
579-585
the criteria used such as performance achievements during the fiscal year, competence and
attendance at meetings; and
iii. pihak yang melakukan penilaian; dan
579-585
the party conducting the assessment; and
f. penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung pelaksanaan tugas Dewan
Komisaris pada tahun buku meliputi:
547
the Board of Commissioners’ assessment of the performance of the Committees that support the
implementation of the duties of the Board of Commissioners in the fiscal year includes:
i. prosedur penilaian kinerja; dan
547
performance appraisal procedures; and
ii. kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat;
547
the criteria used such as performance achievements during the fiscal year, competence, and
attendance at meetings;
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4. Nominasi dan remunerasi Direksi dan Dewan Komisaris, paling sedikit memuat:
The nomination and remuneration of the Board of Directors and the Board of Commissioners shall at
least contain:
a. prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota
Direksi dan/atau anggota Dewan Komisaris; dan
595
nomination procedure, including a brief description of the policies and members nomination
process of the Board of Directors and/or the Board of Commissioners; and
b. prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain:
procedures and implementation of remuneration for the Board of Directors and the Board of
Commissioners, among others:
i. prosedur penetapan remunerasi Direksi dan Dewan Komisaris;
procedures for determining remuneration for the Board of Directors and the Board of 595
Commissioners;
ii. struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji, tunjangan, tantiem/bonus dan
lainnya; dan
597
the remuneration structure of the Board of Directors and the Board of Commissioners such as
salary, allowances, tantiem/bonus, and others; and
iii. besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris;
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
598-600
the amount of remuneration for each member of the Board of Directors and member of the
Board of Commissioners; Disclosure of information can be presented in tabular form.
5. Dewan pengawas syariah, bagi Emiten atau Perusahaan Publik yang menjalankan kegiatan usaha
berdasarkan prinsip syariah sebagaimana tertuang dalam anggaran dasar, paling sedikit memuat:
The Sharia Supervisory Board, the Issuer or Public Company that runs the business activities based on
Islamic principles as stated in the articles of association shall, at the minimum, include:
a. nama;
names;
b. dasar hukum pengangkatan dewan pengawas syariah;
the legal basis for the appointment of the sharia supervisory board;
-
c. periode penugasan dewan pengawas syariah;
the period of assignment of the sharia supervisory board;
d. tugas dan tanggung jawab dewan pengawas syariah; dan
duties and responsibilities of the Shariah Supervisory Board; and
e. frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip syariah di
pasar modal terhadap Emiten atau Perusahaan Publik;
frequency and mode of administration advice and suggestions as well as monitoring compliance
with Sharia Principles in the Capital Market of the Issuer or Public Company;
6. Komite audit, paling sedikit memuat:
608-626
The Audit Committee, including, at the minimum:
a. nama dan jabatannya dalam keanggotaan komite;
141-143
names and positions of the committee members;
b. usia;
141-143
age;
c. kewarganegaraan;
141-143
nationality;
d. riwayat pendidikan;
141-143
education history;
e. riwayat jabatan, meliputi informasi:
position history, including:
i. dasar hukum penunjukan sebagai anggota komite; 141-143
legal basis for appointment as a committee member; 612
ii. rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya ( jika ada); dan
concurrent positions as members of the Board of Commissioners, members of the Board of 141-143
Directors and/or members of committees as well as other positions (if any); and
iii. pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik; 141-143
work experience both inside and outside the Issuer or Public Company;
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f. periode dan masa jabatan anggota komite audit;
612
period and tenure of Audit Committee members;
g. pernyataan independensi komite audit;
612-613
statement of Audit Committee independence;
h. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada);
616-202
training and/or competency improvement that has been followed in the fiscal year (if any);
i. kebijakan dan pelaksanaan frekuensi rapat komite audit dan tingkat kehadiran anggota komite
audit dalam rapat tersebut; dan
615-616
policy and implementation of Audit Committee meeting frequency and level of attendance of Audit
Committee members at the meetings;
j. pelaksanaan kegiatan komite audit pada tahun buku sesuai dengan yang dicantumkan dalam
pedoman atau piagam (charter) komite audit;
617-621
implementation of Audit Committee activities in the fiscal year in the Audit Committee guidelines
or charter;
7. komite atau fungsi nominasi dan remunerasi Emiten atau Perusahaan Publik, paling sedikit memuat:
the nomination and remuneration committee or function of the Issuer or Public Company, at the 626-643
minimum, containing:
a. nama dan jabatannya dalam keanggotaan komite;
144-145
names and positions of the committee members;
b. usia;
144-145
age;
c. kewarganegaraan;
144-145
nationality;
d. riwayat pendidikan;
144-145
education history;
e. riwayat jabatan, meliputi informasi:
position history, including:
i. dasar hukum penunjukan sebagai anggota komite; 144-145
legal basis for appointment as a committee member; 630
ii. rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya ( jika ada); dan
144-145
concurrent positions as members of the Board of Commissioners, members of the Board of
Directors and/or members of committees as well as other positions (if any); and
iii. pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik; 144-145
work experience both inside and outside the Issuer or Public Company;
f. periode dan masa jabatan anggota komite;
630
period and tenure of committee members;
g. pernyataan independensi komite;
631
statement of committee independence;
h. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada);
636-203
training and/or competency improvement that has been followed in the financial year (if any);
i. uraian tugas dan tanggung jawab;
631-633
description of duties and responsibilities;
j. pernyataan bahwa telah memiliki pedoman atau piagam (charter);
628
statement that it has established committee guidelines or charter;
k. kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut;
policy and implementation of committee meeting frequency and level of attendance of committee 634-636
members at the meetings;
l. uraian singkat pelaksanaan kegiatan pada tahun buku; dan
636-638
a brief description of the committee’s activities in the fiscal year;
m. dalam hal tidak dibentuk komite nominasi dan remunerasi, Emiten atau Perusahaan Publik cukup
mengungkapkan informasi sebagaimana dimaksud dalam huruf i) sampai dengan huruf l) dan
mengungkapkan:
if no nomination and remuneration committee is formed, the Issuer or Public Company is to
disclose the information as referred to in letter i) to letter l) and disclose:
i. alasan tidak dibentuknya komite; dan
reasons for not forming the committee; and
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ii. pihak yang melaksanakan fungsi nominasi dan remunerasi;
the party carrying out the nomination and remuneration function;
8. komite lain yang dimiliki Emiten atau Perusahaan Publik dalam rangka mendukung fungsi dan tugas
Direksi ( jika ada) dan/atau komite yang mendukung fungsi dan tugas Dewan Komisaris, paling sedikit
memuat:
643-658
other committees owned by Issuers or Public Companies to support the functions and duties of the
Board of Directors (if any) and/or committees that support the functions and responsibilities of the
Board of Commissioners, at the minimum, containing:
a. nama dan jabatannya dalam keanggotaan komite;
146-148
name and position in committee membership;
b. usia;
146-148
age;
c. kewarganegaraan;
146-148
nationality;
d. riwayat pendidikan;
146-148
educational history;
e. riwayat jabatan, meliputi informasi:
position history, including information on:
i. dasar hukum penunjukan sebagai anggota komite; 146-148
legal basis for appointment as a committee member; 646
ii. rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya ( jika ada); dan
146-148
concurrent positions, either as a member of the Board of Commissioners, member of the
Board of Directors, and/or committee member and other positions (if any); and
iii. pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik; 146-148
work experience and period both inside and outside the Issuer or Public Company;
f. periode dan masa jabatan anggota komite;
646
the period and term of office of the committee members;
g. pernyataan independensi komite;
647-648
statement of committee independence;
h. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada); dan 652
training and/or competency improvement that has been followed in the fiscal year (if any); and 203-204
i. uraian tugas dan tanggung jawab;
648-650
description of duties and responsibilities;
j. pernyataan bahwa telah memiliki pedoman atau piagam (charter) komite;
644-645
a statement that the committee has had guidelines or charters;
k. kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat kehadiran anggota komite dalam
rapat tersebut; dan
651-652
policies and implementation of the frequency of committee meetings and the level of attendance
of committee members in those meetings; and
l. uraian singkat pelaksanaan kegiatan komite pada tahun buku;
652-654
a brief description of the committee’s activities for the fiscal year;
9. Sekretaris perusahaan, paling sedikit memuat:
678-688
Corporate Secretary, including, at the minimum:
a. nama;
149
name;
b. domisili;
149
domicile;
c. riwayat jabatan, meliputi:
position history, including:
i. dasar hukum penunjukan sebagai sekretaris perusahaan; dan
149
legal basis for appointment as Corporate Secretary; and
ii. pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik; 149
work experience both inside and outside the Issuer or Public Company;
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d. riwayat pendidikan;
149
education history;
e. pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; dan
684-205
training and/or competence improvement followed during the fiscal year; and
f. uraian singkat pelaksanaan tugas sekretaris perusahaan pada tahun buku;
682-684
a brief description of the Corporate Secretary activities in the fiscal year;
10. Unit audit internal, paling sedikit memuat:
688-702
Internal Audit Unit, including, at the minimum:
a. nama kepala unit audit internal;
150-689
name of the Internal Audit Unit head;
b. riwayat jabatan, meliputi:
position history, including:
i. dasar hukum penunjukan sebagai kepala unit audit internal; dan
150
the legal basis for the appointment as Internal Audit Unit head; and
ii. pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik; 150
work experience with its period both inside and outside of the Issuer or Public Company;
c. kualifikasi atau sertifikasi sebagai profesi audit internal ( jika ada);
693-694
professional internal audit qualifications or certifications (if any);
d. pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; 694
training and/or competency improvement to be followed during the fiscal year; 218-224
e. struktur dan kedudukan unit audit internal;
692-693
structure and positions within the Internal Audit Unit;
f. uraian tugas dan tanggung jawab;
689-691
duties and responsibilities description;
g. pernyataan bahwa telah memiliki pedoman atau piagam (charter) unit audit internal; dan
688-689
statement that it has established Internal Audit Unit guidelines or charter; and
h. uraian singkat pelaksanaan tugas unit audit internal pada tahun buku termasuk kebijakan dan
pelaksanaan frekuensi rapat dengan Direksi, Dewan Komisaris, dan/atau komite audit;
a brief description of the implementation of the internal audit unit’s duties for the fiscal year, 694-701
including the policy and implementation of the frequency of meetings with the Board of Directors,
Board of Commissioners, and/or audit committee;
11. uraian mengenai sistem pengendalian internal (internal control) yang diterapkan oleh Emiten atau
Perusahaan Publik, paling sedikit memuat:
747-750
description of the internal control system applied by the Issuer or Public Company, at the minimum,
including:
a. pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-
undangan lainnya; 747-750
financial and operational control and compliance with other laws and regulations; and
b. tinjauan atas efektivitas sistem pengendalian internal; dan
750
review of the internal control system effectiveness;
c. pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal;
statement of the Board of Directors and/or Board of Commissioners on the adequacy of the 750
internal control system;
12. sistem manajemen risiko yang diterapkan oleh Emiten atau Perusahaan Publik, paling sedikit memuat:
description of the risk management system applied by the Issuer or Public Company, at the minimum, 705-746
including:
a. gambaran umum mengenai sistem manajemen risiko Emiten atau Perusahaan Publik;
707-709
a general description of the Issuer or Public Company risk management system;
b. jenis risiko dan cara pengelolaannya;
717-739
risks types and their management; and
c. tinjauan atas efektivitas sistem manajemen risiko Emiten atau Perusahaan Publik; dan
740
review of the Issuer or Public Company risk management system effectiveness;
d. pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas kecukupan sistem
manajemen risiko;
745-746
statement of the Board of Directors and/or Board of Commissioners on the adequacy of the risk
management system;
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13. perkara hukum yang berdampak material yang dihadapi oleh Emiten atau Perusahaan Publik, entitas
anak, anggota Direksi dan anggota Dewan Komisaris ( jika ada), paling sedikit memuat:
legal cases that have a material impact faced by Issuers or Public Companies, subsidiaries, members 751
of the Board of Directors, and members of the Board of Commissioners (if any), at the minimum,
contain:
a. pokok perkara/gugatan;
751-756
case / litigation description;
b. status penyelesaian perkara/gugatan; dan
751-756
case / litigation settlement status; and
c. pengaruhnya terhadap kondisi Emiten atau Perusahaan Publik;
751-756
impact on the Issuer or Public Company condition;
14. informasi tentang sanksi administratif/sanksi yang dikenakan kepada Emiten atau Perusahaan Publik,
anggota Dewan Komisaris dan anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada
tahun buku ( jika ada);
755
information on administrative sanctions/sanctions imposed on Issuers or Public Companies, members
of the Board of Commissioners and members of the Board of Directors, by the Financial Services
Authority and other authorities for the fiscal year (if any)
15. informasi mengenai kode etik Emiten atau Perusahaan Publik meliputi:
759-763
information regarding the Issuer or Public Company code of ethics, including:
a. pokok-pokok kode etik;
759-760
code of ethics content;
b. bentuk sosialisasi kode etik dan upaya penegakannya; dan
761
form of code of ethics socialization and enforcement efforts; and
c. pernyataan bahwa kode etik berlaku bagi anggota Direksi, anggota Dewan Komisaris, dan
karyawan Emiten atau Perusahaan Publik;
760-761
statement that the code of ethics applies to members of the Board of Directors, Board of
Commissioners, and employees of the Issuer or Public Company
16. uraian singkat mengenai kebijakan pemberian kompensasi jangka panjang berbasis kinerja kepada
manajemen dan/atau karyawan yang dimiliki oleh Emiten atau Perusahaan Publik ( jika ada), antara lain
berupa program kepemilikan saham oleh manajemen (management stock ownership program/MSOP)
dan/atau program kepemilikan saham oleh karyawan (employee stock ownership program/ESOP); 751
a brief description of the policy of providing long-term performance-based compensation to
management and/or employees owned by the Issuer or Public Company (if any), including the
management stock ownership program (MSOP) and/or employee stock ownership program (ESOP);
Dalam hal pemberian kompensasi berupa program kepemilikan saham oleh manajemen (management
stock ownership program/MSOP) dan/atau program kepemilikan saham oleh karyawan (employee
stock ownership program/ESOP), informasi yang diungkapkan paling sedikit memuat: 384
In terms of providing compensation in the form of a management stock ownership program (MSOP)
and/or an employee stock ownership program (ESOP), the information disclosed must at least contain:
a. jumlah saham dan/atau opsi;
384
number of shares and/or options;
b. jangka waktu pelaksanaan;
384
implementation period;
c. persyaratan karyawan dan/atau manajemen yang berhak; dan
384
requirements for eligible employees and/or management; and
d. harga pelaksanaan atau penentuan harga pelaksanaan;
384
exercise price or determination of exercise price;
17. uraian singkat mengenai kebijakan pengungkapan informasi mengenai:
757
a brief description of the information disclosure policy regarding:
a. kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 (tiga) hari
kerja setelah terjadinya kepemilikan atau setiap perubahan kepemilikan atas saham Perusahaan
Terbuka; dan
232-757
share ownership of members of the Board of Directors and members of the Board of
Commissioners no later than 3 (three) working days after the occurrence of ownership or any
change in ownership of shares of a Public Company; and
b. pelaksanaan atas kebijakan dimaksud;
232-757
implementation of the said policy;
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18. uraian mengenai sistem pelaporan pelanggaran (whistleblowing system) di Emiten atau Perusahaan
Publik, paling sedikit memuat: 779-784
description of the whistleblowing system in the Issuer or a Public Company (if any), including:
a. cara penyampaian laporan pelanggaran;
781
violation report submission;
b. perlindungan bagi pelapor;
782
protection for whistle-blowers;
c. penanganan pengaduan;
782
complaint handling;
d. pihak yang mengelola pengaduan; dan
783
the party managing the complaint;
e. hasil dari penanganan pengaduan, paling sedikit:
783-784
complaint handling results, at the minimum:
i. jumlah pengaduan yang masuk dan diproses dalam tahun buku; dan
783-784
number of complaints received and processed during the fiscal year; and
ii. tindak lanjut pengaduan;
complaint follow up;
Dalam hal Emiten atau Perusahaan Publik tidak memiliki sistem pelaporan pelanggaran
784
(whistleblowing system), maka diungkapkan mengenai hal tersebut.
If the Issuer or Public Company does not have a whistleblowing system, this matter must be
disclosed.
19. uraian mengenai kebijakan anti korupsi Emiten atau Perusahaan Publik, paling sedikit memuat:
763-766
a description of the anti-corruption policy of the Issuer or Public Company, at the minimum containing:
a. program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, balas jasa (kickbacks),
fraud, suap dan/atau gratifikasi dalam Emiten atau Perusahaan Publik; dan
764-766
programs and procedures implemented in overcoming corrupt practices, kickbacks, fraud, bribery,
and/or gratuities in Issuers or Public Companies; and
b. pelatihan/sosialisasi anti korupsi kepada karyawan Emiten atau Perusahaan Publik;
anti-corruption training/socialization to employees of Issuers or Public Companies;
Dalam hal Emiten atau Perusahaan Publik tidak memiliki kebijakan anti korupsi, maka dijelaskan alasan
763-764
tidak dimilikinya kebijakan dimaksud.
If the Issuer or Public Company does not have an anti-corruption policy, the reasons for not having the
said policy must be explained.
20. penerapan atas pedoman tata kelola Perusahaan Terbuka bagi Emiten yang menerbitkan efek bersifat
ekuitas atau Perusahaan Publik, meliputi:
-
implementation of Code of Corporate Governance guidelines by the Issuer that issues equity
securities or the Public Company, including:
a. pernyataan mengenai rekomendasi yang telah dilaksanakan; dan/atau
464-467
statement regarding recommendations have been implemented; and/or
b. penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif
pelaksanaannya ( jika ada).
description of the recommendations that have not been implemented, the reasons, and the
464-467
implementation alternatives (if any);
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Disclosure of information can be presented in tabular form.
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H. Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik (Lampiran SEOJK 16/2021)
796-797
Social and Environmental Responsibility of the Issuer or Public Company (SEOJK 16/2021 Attachment)
Bagian Tanggung jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik disajikan dalam bentuk
Laporan Keberlanjutan (Sustainability Reporting) yang merupakan bagian tidak terpisahkan dalam Laporan
Tahunan ini. 464-467
The Social and Environmental Responsibility section of the Issuer or Public Company is presented in the
form of a Sustainability Report, which is an integral part of this Annual Report.
I. Laporan Keuangan Tahunan yang Telah Diaudit
Audited Annual Financial Report
Laporan keuangan tahunan yang dimuat dalam Laporan Tahunan disusun sesuai dengan standar
akuntansi keuangan di Indonesia dan telah diaudit oleh akuntan publik yang terdaftar di Otoritas Jasa
Keuangan. Laporan keuangan tahunan dimaksud memuat pernyataan mengenai pertanggungjawaban
atas laporan keuangan sebagaimana diatur dalam Peraturan Otoritas Jasa Keuangan mengenai tanggung
jawab Direksi atas laporan keuangan atau peraturan perundang-undangan di sektor pasar modal yang
mengatur mengenai laporan berkala perusahaan efek dalam hal Emiten merupakan perusahaan efek.
The annual financial statements contained in the Annual Report are prepared following financial
accounting standards in Indonesia and have been audited by a public accountant registered with
the Financial Services Authority. The said annual financial report contains a statement regarding the
accountability for financial statements as regulated in the Financial Services Authority Regulation regarding
the Board of Directors’ responsibility for financial reports or the laws and regulations in the capital market
sector which regulate the periodic reports of securities companies if the Issuer is a securities company.
J. Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas
Laporan Tahunan. 84-85
Board of Directors and Board of Commissioners’ Statement on Responsibility for The Annual Report
Surat pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas Laporan
Tahunan disusun sesuai dengan format Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris
tentang Tanggung Jawab atas Laporan Tahunan
Board of Directors and Board of Commissioners’ Affidavit on the responsibility for the Annual Report
prepared following the format of the Board of Directors and Board of Commissioners’ Statement on
Responsibility for the Annual Report.
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ANNUAL REPORT
A.1.1 Uraian Isi Laporan Tahunan
335-372
Description of Contents of the Annual Report
A.1.1.1 Laporan Keuangan Tahunan yang Telah Diaudit
Audited Annual Financial Report
A.1.1.2 Surat pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas
Laporan Tahunan
84-85
Statement letter from members of the Board of Directors and members of the Board of
Commissioners regarding responsibility for the Annual Report
A.1.2 Ikhtisar Data Keuangan Penting
20-23
Overview of Important Financial Data
A.1.2.0 Informasi keuangan yang disajikan dalam bentuk perbandingan selama 3 (tiga) tahun buku
atau sejak memulai usahanya jika Perusahaan tersebut menjalankan kegiatan usahanya
kurang dari 3 (tiga) tahun
20-21
Financial information presented in comparative form for 3 (three) financial years or since
starting its business if the Company has carried out its business activities for less than 3 (three)
years
A.1.2.1 Rasio laba (rugi) terhadap jumlah asset
21
Profit (loss) to total assets ratio
A.1.2.2 Rasio laba (rugi) terhadap ekuitas
21
Profit (loss) to equity ratio
A.1.2.3 Rasio laba (rugi) terhadap pendapatan/penjualan
21
Profit (loss) to revenue/sales ratio
A.1.2.4 Rasio lancer
21
Current ratio
A.1.2.5 Rasio liabilitas terhadap ekuitas
21
Liabilities to equity ratio
A.1.2.6 Rasio liabilitas terhadap jumlah asset
21
Liabilities to total assets ratio
A.1.2.7 Informasi dan rasio keuangan lainnya yang relevan dengan Perusahaan dan jenis industrinya
21
Other information and financial ratios relevant to the Company and its industry type
A.1.3 Informasi Saham (Jika Ada)
Share Information (If Any)
A.1.3.1 Saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk
perbandingan selama 2 (dua) tahun buku terakhir.
25
Shares issued for each quarter are presented in the form of comparison for the last 2 (two)
years.
A.1.3.1.a Jumlah saham yang beredar
25
Total outstanding shares
A.1.3.1.b Kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan
25
Market capitalization based on the price on the Stock Exchange where the securities are listed
A.1.3.1.c Harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat
saham dicatatkan
25
The highest, lowest, and closing share price based on the Stock Exchange where the
securities are listed
A.1.3.1.d Volume perdagangan pada bursa efek tempat saham dicatatkan
25
The volume of trading on the Stock Exchange where the securities are listed
A.1.3.2 Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan pada saham, seperti
pemecahan saham, penggabungan saham, dividen saham, saham bonus, perubahan nilai
nominal saham, penerbitan efek konversi, serta penambahan dan pengurangan modal
27-32
If of a corporate action that causes changes in shares, such as stock splits, reverse stock,
stock dividends, bonus shares, changes in the shares’ nominal value, conversion securities
issuance, as well as capital additions and deductions
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A.1.3.3 Dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau
pembatalan pencatatan saham (delisting) dalam tahun buku, dijelaskan alasan penghentian
sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham
33
(delisting) tersebut
If share trading temporary suspension (suspension) and/or shares delisting during the
fiscal year, the shares’ suspension and/or delisting reasons shall be explained
A.1.3.4 Dalam hal penghentian sementara perdagangan saham (suspension) sebagaimana
dimaksud pada angka 3) dan/atau proses pembatalan pencatatan saham (delisting) masih
berlangsung hingga akhir periode Laporan Tahunan, dijelaskan tindakan yang dilakukan
untuk menyelesaikan penghentian sementara perdagangan saham (suspension) dan/atau
pembatalan pencatatan saham (delisting) tersebut 33
If the share trading temporary suspension as referred to in number 3) and/or the delisting
process is still ongoing until the end of the Annual Report period, the actions taken to resolve
the temporary suspension of share trading and/ or cancellation of the share listing (delisting)
shall be explained
A.1.4 Laporan Direksi
70-80
Board of Directors Report
A.1.4.1 Kinerja Perusahaan
71-72
The Company Performance
A.1.4.1.a Strategi dan kebijakan strategis Perusahaan
72-73
The strategy and strategic policy of the Company
A.1.4.1.b Peranan Direksi dalam perumusan strategi dan kebijakan strategis Perusahaan
73
The Board of Directors’ role in formulating strategies and strategic policies of the Company
A.1.4.1.c Proses yang dilakukan Direksi untuk memastikan implementasi strategi
73-74
The process carried out by the Board of Directors to ensure the strategy implementation
A.1.4.1.d Perbandingan antara hasil yang dicapai dengan yang ditargetkan Perusahaan
74
Comparison between the results achieved and those targeted by the Company
A.1.4.1.e Kendala yang dihadapi
75-77
The constraints faced by the Company
A.1.4.2 Gambaran tentang prospek usaha Perusahaan
77-78
Business prospects overview of the Company
A.1.4.3 Penerapan governansi Perusahaan
78-79
Governance implementation of the Company
A.1.5 Laporan Dewan Komisaris
58-67
Board of Commissioner Report
A.1.5.1 Penilaian terhadap kinerja direksi mengenai pengelolaan Perusahaan, termasuk pengawasan
Dewan Komisaris dalam perumusan dan implementasi strategi Perusahaan
The Board of Directors’ performance evaluation regarding the Company’ management, 60-62
including the supervision of the Board of Commissioners in the strategies formulation and
implementation
A.1.5.2 Pandangan atas prospek usaha Perusahaan yang disusun oleh Direksi
62
View on the business prospects of the Company prepared by the Board of Directors
A.1.5.3 Pandangan atas penerapan governansi Perusahaan
62-66
View on the Company’s application of governance
A.1.6 Profil Perusahaan
88-291
Profile of the Company
A.1.6.1 Akses terhadap Perusahaan termasuk kantor cabang atau kantor perwakilan yang
memungkinkan masyarakat dapat memperoleh informasi mengenai Perusahaan
88
Access to Issuer or Public Company, including any branch offices or representative offices,
which allows the public access to information on the Company
A.1.6.1.a Alamat
88
Address
A.1.6.1.b Nomor telepon
88
Telephone number
A.1.6.1.c Alamat surat elektronik
88
Electronic mail address
A.1.6.1.d Alamat situs web
88
Website address
A.1.6.2 Riwayat singkat Perusahaan
89-90
A brief history of the Company
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A.1.6.3 Visi dan misi Perusahaan serta budaya perusahaan (corporate culture) atau nilai-nilai
perusahaan 104-109
The vision and mission of the Company as well as the corporate culture or corporate values
A.1.6.4 Kegiatan usaha menurut anggaran dasar terakhir, kegiatan usaha yang dijalankan pada tahun
buku, serta jenis barang dan/atau jasa yang dihasilkan
110-120
Business activities according to the last articles of association, the business activities carried
out during the fiscal year, as well as the type of goods and/or services produced
A.1.6.5 Wilayah operasional Perusahaan. wilayah operasional merupakan wilayah atau daerah
pelaksanaan kegiatan operasional atau jangkauan dari kegiatan operasional perusahaan
94-101
The operational area of the Company. The operational area is the area or area for the
implementation of operational activities or the range of the Company’s operating activities
A.1.6.6 Struktur organisasi Perusahaan dalam bentuk bagan, paling sedikit sampai dengan struktur
1 (satu) tingkat di bawah Direksi termasuk komite di bawah Direksi ( jika ada) dan komite di
bawah Dewan Komisaris, disertai dengan nama dan jabatan
The organizational structure of the Company in the form of a chart, at the minimum, 124-125
the structure of 1 (one) level below the Board of Directors including committees under the
Board of Directors (if any) and the Board of Commissioners, accompanied by names and
positions
A.1.6.7 Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang
berkaitan dengan penerapan keuangan berkelanjutan
91
A list of industry association memberships both on a national and international scale related to
the implementation of sustainable finance
A.1.6.8 Jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat pendidikan, dan status
ketenagakerjaan (tetap/kontrak) dalam tahun buku; Pengungkapan informasi dapat disajikan
dalam bentuk table
166-168
Number of employees by gender, position, age, education level, and employment status
(permanent/contracted) in the fiscal year; Disclosure of information can be presented in tabular
form.
A.1.6.9 Informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan publik (KAP) beserta
jaringan/asosiasi/aliansinya meliputi:
284-285
Information on the use of the services of a public accountant (AP) and a public accounting firm
(KAP) and their networks/associations/allies include:
A.1.6.9.a Nama dan Alamat
284
Name and Address
A.1.6.9.b Periode Penugasan
285
Assignment Period
A.1.6.9.c Informasi Jasa Audit yang Diberikan
284-285
Information on Audit and/or Non Audit Services Provided
A.1.6.9.d Biaya jasa (fee) audit untuk masing-masing penugasan yang diberikan selama tahun buku
285
Audit and/or non-audit fee for each assignment given during the fiscal year
A.1.6.9.e Informasi jasa non audit yang diberikan
284-285
Information on non-audit services provided
A.1.6.9.f Biaya jasa (fee) non audit untuk masing-masing penugasan yang diberikan selama tahun buku
285
Audit and/or non-audit fee for each assignment given during the fiscal year
A.1.6.9.g Catatan: dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk tidak
memberikan jasa non audit, maka diungkapkan mengenai informasi tersebut (atas poin
A.1.6.9.e & f) 284-285
Note: If AP and KAP and their networks/associations/allies, which are appointed do not
provide nonaudit services, then the information is disclosed (at point A.1.6.9.e & f)
A.1.6.10 Nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP
Name and address of capital market supporting institutions and/or professions other than AP 284-285
and KAP
A.1.7 Profil Direksi
135-140
Profile of the Board of Directors
A.1.7.1 Nama dan Jabatan yang sesuai dengan tugas dan tanggung jawab
135-140
The name and position per the duties and responsibilities
A.1.7.2 Usia
135-140
Age
A.1.7.3 Kewarganegaraan
135-140
Nationality
A.1.7.4 Riwayat Pendidikan dan/atau Sertifikasi
135-140
Educational and/or Certification History
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A.1.7.5 Riwayat Jabatan, meliputi informasi
135-140
Position History, including information on
A.1.7.5.a Dasar hukum pengangkatan sebagai anggota Direksi pada Perusahaan yang bersangkutan
The legal basis for appointment as a member of the Board of Directors of the Company 135-140
concerned
A.1.7.5.b Rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Komisaris, dan/atau anggota
komite serta jabatan lainnya baik di dalam maupun di luar Perusahaan.
Concurrent positions, either as a member of the Board of Directors, member of the Board of 135-140
Commissioners, and/or committee member, and other positions inside and outside the
Company.
A.1.7.5.c Catatan: Dalam hal anggota Direksi tidak memiliki rangkap jabatan, maka diungkapkan
mengenai hal tersebut (atas poin A.1.7.5.b)
135-140
Note: If a member of the Board of Directors does not have concurrent positions, this will be
disclosed (at point A.1.7.5.b)
A.1.7.5.d Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan
135-140
Period of work experience both inside and outside the Company
A.1.7.6 Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, pemegang
saham utama, dan pengendali baik langsung maupun tidak langsung sampai kepada pemilik
individu, meliputi nama pihak yang terafiliasi.
135-140
Affiliation with other members of the Board of Directors, members of the Board of
Commissioners, major shareholders, and controllers either directly or indirectly to individual
owners, including vthe names of affiliated parties.
A.1.7.7 Catatan: Dalam hal anggota Direksi tidak memiliki hubungan afiliasi, maka Perusahaan
mengungkapkan hal tersebut (atas poin A.1.7.6)
135-140
Note: If a member of the Board of Directors does not have an affiliate relationship, the
Company shall disclose this (at point A.1.7.6)
A.1.7.8 Perubahan komposisi anggota Direksi dan alasan perubahannya.
Dalam hal perubahan komposisi anggota Direksi terjadi setelah tahun buku berakhir sampai
dengan batas waktu penyampaian Laporan Tahunan, susunan yang dicantumkan dalam
Laporan Tahunan adalah susunan anggota Direksi yang terakhir dan sebelumnya
Changes in the composition of members of the Board of Directors and reasons for the 126-127
changes. If a change in the composition of members of the Board of Directors occurs after the
financial year ends until the deadline for submitting the Annual Report, the composition listed
in the Annual Report is the composition of the latest and previous members of the Board of
Director
A.1.7.9 Dalam hal tidak terdapat perubahan komposisi anggota Direksi, maka diungkapkan mengenai
hal tersebut (atas poin A.1.7.8).
127
If there is no change in the composition of the members of the Board of Directors, this matter
shall be disclosed; (at point A.1.7.8).
A.1.8 Profil Dewan Komisaris
128-134
Profile of the Board of Commissioners
A.1.8.1 Nama dan Jabatan
128-134
Name and Position
A.1.8.2 Usia
128-134
Age
A.1.8.3 Kewarganegaraan
128-134
Nationality
A.1.8.4 Riwayat Pendidikan dan/atau Sertifikasi
128-134
Educational and/or Certification History
A.1.8.5 Riwayat Jabatan, meliputi informasi:
128-134
Position history, including information on:
A.1.8.5.a Dasar hukum pengangkatan sebagai anggota Dewan Komisaris
128-134
The legal basis for appointment as a member of the Board of Commissioners
A.1.8.5.b Dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang merupakan
komisaris independen pada Perusahaan yang bersangkutan
128-134
The legal basis for the first appointment as a member of the Board of Commissioners who is
an independent commissioner of the Issuer or Public Company concerned
A.1.8.5.c Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya baik di dalam maupun di luar Perusahaan
Concurrent positions, either as a member of the Board of Commissioners, member of the 128-134
Board of Directors, and/or committee member, and other positions inside and outside the
Company
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A.1.8.5.c1 Catatan: Dalam hal anggota Dewan Komisaris tidak memiliki rangkap jabatan, maka
diungkapkan mengenai hal tersebut (atas poin A.1.8.5.c1).
128-134
Note: If a member of the Board of Commissioners does not have concurrent positions, then
this is disclosed (at point A.1.8.5.c1)
A.1.8.5.d Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan
128-134
Period of work experience both inside and outside the Company
A.1.8.6.a Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, pemegang saham utama, dan
pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi
nama pihak yang terafiliasi
128-134
Affiliation with other members of the Board of Commissioners, major shareholders, and
controllers
either directly or indirectly to individual owners, including the names of affiliated parties
A.1.8.6.b Dalam hal anggota Dewan Komisaris tidak memiliki hubungan afiliasi, maka Perusahaan
mengungkapkan hal tersebut (atas poin A.1.8.6.a).
128-134
If the member has no affiliation relationship, the Company shall disclose this matter (at point
A.1.8.6.a).
A.1.8.7 Pernyataan independensi komisaris independen dalam hal komisaris independen telah
menjabat lebih dari 2 (dua) periode
126
Statement of independence of the independent commissioner if the independent
commissioner has served more than 2 (two) terms
A.1.8.8.a Perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya.
Dalam hal perubahan komposisi anggota Dewan Komisaris terjadi setelah tahun buku berakhir
sampai dengan batas waktu penyampaian Laporan Tahunan, susunan yang dicantumkan
dalam Laporan Tahunan adalah susunan anggota Dewan Komisaris yang terakhir dan
sebelumnya
126-127
Changes in the composition of members of the Board of Commissioners and reasons for the
changes. If that a change in the composition of the members of the Board of Commissioners
occurs after the financial year ends until the deadline for submitting the Annual Report, the
composition included in the Annual Report is the composition of the latest and previous
members of the Board of Commissioners
A.1.8.8.b Dalam hal tidak terdapat perubahan komposisi anggota Dewan Komisaris, maka diungkapkan
mengenai hal tersebut (atas poin A.1.8.8.a)
127
If there is no change in the composition of the members of the Board of Commissioners, this
will be disclosed (at point A.1.8.8.a)
A.1.9 Informasi Pemegang Saham
Shareholder Information
A.1.9.1 Nama pemegang saham dan persentase kepemilikan pada awal dan akhir tahun buku, yang
terdiri dari informasi mengenai:
228-229
Shareholders names and ownership percentage at the beginning and end of the fiscal year,
which consists of information regarding:
A.1.9.1.a Pemegang saham yang memiliki 5% (lima persen) atau lebih saham Perusahaan
230
Shareholders who own 5% (five percent) or more shares of the Public Company
A.1.9.1.b1 Anggota Direksi dan anggota Dewan Komisaris yang memiliki saham Perusahaan.
Members of the Board of Directors and members of the Board of Commissioners who own 232
shares in the Company.
A.1.9.1.b2 Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris TIDAK memiliki
saham, maka diungkapkan mengenai hal tersebut (atas poin A.1.9.1.b.1).
232
If all members of the Board of Directors and/or all members of the Board of Commissioners do
not own shares, then this matter is disclosed (at point A.1.9.1.b.1);
A.1.9.1.c Kelompok pemegang saham masyarakat, yaitu kelompok pemegang saham yang masing-
masing memiliki kurang dari 5% (lima persen) saham Emiten atau Perusahaan Publik
230
Community shareholder group, namely the group of shareholders whom each own less than
5% (five percent) of the shares of the Issuer or Public Company
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A.1.9.2.a Persentase kepemilikan tidak langsung atas saham Perusahaan oleh anggota Direksi dan
anggota Dewan Komisaris pada awal dan akhir tahun buku, termasuk informasi mengenai
pemegang saham yang terdaftar dalam daftar pemegang saham untuk kepentingan
kepemilikan tidak langsung anggota Direksi dan anggota Dewan Komisaris
The shares’ indirect ownership percentage of the Company by members of the Board 232
of Directors and members of the Board of Commissioners at the beginning and end of the
fiscal year,including information on shareholders registered in the shareholder register for
the benefit of indirect ownership of members of the Board of Directors and the Board of
Commissioners
A.1.9.2.b Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris TIDAK memiliki
kepemilikan tidak langsung atas saham perusahaan, maka diungkapkan mengenai hal
tersebut (atas poin A.1.9.2.a)
232
If all members of the Board of Directors and/or Board of Commissioners do not have indirect
ownership of the shares of the Issuer or Public Company, this matter shall be disclosed (at
point A.1.9.2.a)
A.1.9.3 Klasifikasi kepemilikan yang dimiliki perusahaan
228-229
Classification of ownership owned by the company
A.1.9.3.a Jumlah pemegang saham dan persentase kepemilikan berdasarkan klasifikasi
228-229
The number of shareholders and the percentage based on the classification
A.1.9.4 Informasi mengenai pemegang saham utama dan pengendali Perusahaan, baik langsung
maupun tidak langsung, sampai kepada pemilik individu, yang disajikan dalam bentuk skema
atau bagan; Information regarding the major and controlling shareholders of the Issuer or 228-229
Public Company, either directly or indirectly, to the individual owners, presented in the form of
schematics or charts;
A.1.9.5 Apakah perusahaan memiliki pengendalian dan/atau pengendalian bersama atas:
233
Does the company have control and/or joint control over:
A.1.9.5.a Nama entitas anak, perusahaan asosiasi, perusahaan ventura bersama dimana Perusahaan
memiliki pengendalian bersama entitas ( jika ada), beserta persentase kepemilikan saham,
bidang usaha, total aset, dan status operasi entitas anak, perusahaan asosiasi, perusahaan
ventura bersama. Untuk entitas anak, ditambahkan informasi mengenai alamat entitas anak
tersebut 234-236
The name of the subsidiary, associate, joint venture company where the Company has
joint control of the entity (if any), along with the percentage of share ownership, line of
business, total assets, and operating status of the subsidiary, associated company, joint
venture company; For a subsidiary, information about the address of the subsidiary is added.
A.1.9.6 Apakah perusahaan pernah melakukan aksi korporasi berikut ini:
272-277
Does the company ever carried out the following corporate actions:
A.1.9.6.a Kronologis pencatatan saham, jumlah saham, nilai nominal, dan harga penawaran dari awal
pencatatan hingga akhir tahun buku serta nama bursa efek dimana saham Emiten atau
Perusahaan Publik dicatatkan, termasuk pemecahan saham (stock split), penggabungan
saham (reverse stock), dividen saham, saham bonus, dan perubahan nilai nominal saham,
pelaksanaan efek konversi, pelaksanaan penambahan dan pengurangan modal ( jika ada)
272-277
A chronological listing of shares, number of shares, nominal value, and the offer price from the
start of recording until the end of the financial year and the name of the Stock Exchange where
the shares of the Issuer or Public Company are listed, including stock splits, reverse stock,
stock dividends, bonus shares, and changes in the nominal value of shares, implementation of
conversion effects, implementation of capital additions and subtractions (if any)
A.1.9.7 Informasi pencatatan efek lainnya selain efek sebagaimana dimaksud sebelumnya, yang
belum jatuh tempo pada tahun buku paling sedikit memuat nama efek, tahun penerbitan,
tingkat suku bunga/imbal hasil, tanggal jatuh tempo, nilai penawaran, dan peringkat efek ( jika
ada)
272-277
Other securities listing information other than the securities as referred before, which have
not yet matured in the fiscal year, at least contain the name of the securities, year of issue,
interest
rate/yield, maturity date, offering value, and securities rating (if any);
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A.1.10 Analisa dan Pembahasan Manajemen
290-412
Management Discussion and Analysis
A.1.10.1 Tinjauan operasi per segmen usaha sesuai dengan jenis industri Perusahaan
295-330
A review of operations per operating segment based on the Company’s type of industry
A.1.10.1.a Produksi, yang meliputi proses, kapasitas, dan perkembangannya 297-311,
Production, including the process, capacity, and its development 321-323,
325-326,
328
A.1.10.1.b Pendapatan/Penjualan 312-314,
Revenue/Sales 323-324,
326-327,
329
A.1.10.1.c Profitabilitas 314-315
Profitability 323-324,
327, 329
A.1.10.2 Kinerja keuangan komprehensif yang mencakup perbandingan kinerja keuangan dalam 2
(dua) tahun buku terakhir, penjelasan tentang penyebab adanya perubahan dan dampak
perubahan tersebut 331-368
Comprehensive financial performance including a comparison of financial performance in the
last 2 (two) years, an explanation of the cause of any changes and the impact
A.1.10.2.a Aset lancar, aset tidak lancar, dan total asset
331-332,335
Current assets, non-current assets, and total assets
A.1.10.2.b Liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas
332-334
Short-term liabilities, long-term liabilities, and total liabilities
A.1.10.2.c Ekuitas
334
Equity
A.1.10.2.d Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi),
komprehensif; dan
358-360
Revenue/sales, expenses, profit (loss), other comprehensive income, and total comprehensive
profit (loss); and
A.1.10.2.e Arus Kas
367-368
Cash Flow
A.1.10.3 Kemampuan membayar utang atau kewajiban dengan menyajikan perhitungan rasio yang
relevan 369-372
Ability to pay the debt by presenting the relevant ratios
A.1.10.4 Tingkat kolektibilitas piutang Perusahaan dengan menyajikan perhitungan rasio yang relevan
The collectibility level of the Company’s receivables by presenting the relevant ratio 371-372
calculations
A.1.10.5 Struktur modal (capital structure) dan kebijakan manajemen atas struktur modal disertai dasar
penentuan kebijakan dimaksud
372-373
Capital structure and management policies on capital structure accompanied by the basis for
determining the policy
A.1.10.6 Bahasan mengenai ikatan yang material untuk investasi barang modal dengan penjelasan
373
Discussion on material commitments for capital investments with explanations
A.1.10.6.a Tujuan dari ikatan tersebut
373
The purpose of such commitments
A.1.10.6.b Sumber dana yang diharapkan untuk memenuhi ikatan tersebut
373
Sources of funds to meet such commitments
A.1.10.6.c Mata uang yang menjadi denominasi
373
Currency-denominated
A.1.10.6.d Langkah yang direncanakan Perubahaan untuk melindungi risiko dari posisi mata uang asing
yang terkait
373
Planned measures by the Issuer or Public Company to cover the risks of foreign currency
positions
A.1.10.7 Bahasan mengenai investasi barang modal yang yang direalisasikan dalam tahun buku
terakhir: 373-374
Discussion regarding capital goods investments realized in the last fiscal year
A.1.10.7.a Jenis investasi barang modal
374
Type of capital goods investments
A.1.10.7.b Tujuan investasi barang modal
374
Capital goods investment objectives
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A.1.10.7.c Nilai investasi barang modal yang dikeluarkan
374
Value of capital goods investments realized
A.1.10.8 Prospek usaha dari Perusahaan dikaitkan dengan kondisi industri, ekonomi secara umum dan
pasar internasional disertai data pendukung kuantitatif dari sumber data yang layak dipercaya
Business prospects of the Issuer or Public Company based on the condition of the industry, 377
the general economy, and the international markets supporting quantitative data from trusted
data sources
A.1.10.9 Perbandingan antara target/proyeksi pada awal tahun buku dengan hasil yang dicapai
(realisasi)
374-375
Comparison between the targets/projections at the beginning of the year with the results
achieved (realized)
A.1.10.9.a Pendapatan/penjualan
360-361
Revenue/sales
A.1.10.9.b Laba (rugi)
363-365
Profit (loss)
A.1.10.9.c Struktur modal (capital structure)
372-373
Capital structure
A.1.10.9.d Hal lainnya yang dianggap penting bagi Perusahaan
369-371
Other matters that are considered important for the Company
A.1.10.10 Target/proyeksi yang ingin dicapai Perusahaan untuk 1 (satu) tahun mendatang
374-375
Targets/projections to be achieved by the Company for one (1) year ahead
A.1.10.10.a Pendapatan/penjualan
374
Revenues/sales
A.1.10.10.b Laba (rugi)
375
Profit (loss)
A.1.10.10.c Struktur modal (capital structure)
374
Capital structure
A.1.10.10.d Kebijakan dividen
381-382
Dividend policy
A.1.10.10.e Hal lainnya yang dianggap penting bagi Perusahaan
376
Other matters that are considered important for the Company
A.1.10.11 Aspek pemasaran atas barang dan/atau jasa Perusahaan, paling sedikit mengenai Strategi
pemasaran dan Pangsa pasar
377-380
The Company’s marketing of goods and/or services, at least including the marketing strategy
and market share;
A.1.10.12 Uraian mengenai dividen selama 2 (dua) tahun buku terakhir
382
Description of dividends for the last 2 (two) fiscal years
A.1.10.12.a Kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan
terhadap laba bersih;
382
Dividend policy, which includes information on the percentage of dividends distributed to net
income
A.1.10.12.b Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non kas
382
Date of payment of cash dividends and/or date of distribution of non-cash dividends
A.1.10.12.c Jumlah dividen per saham (kas dan/atau non kas)
382
The amount of dividends per share (cash and/or non-cash)
A.1.10.12.d Jumlah dividen per tahun yang dibayar
382
The amount of dividends paid annually
A.1.10.12.d1 Catatan: Dalam hal Emiten atau Perusahaan Publik tidak membagikan dividen dalam 2 (dua)
tahun terakhir, maka diungkapkan mengenai hal tersebut
382
Note: If the Issuer or Public Company does not distribute dividends in the last 2 (two) years,
this matter shall be disclosed
A.1.10.13 Realisasi penggunaan dana hasil penawaran umum, dengan ketentuan
385-386
Realization of the use of proceeds from the public offering, provided that
A.1.10.13.a Dalam hal selama tahun buku, Emiten memiliki kewajiban menyampaikan laporan realisasi
penggunaan dana, maka diungkapkan realisasi penggunaan dana hasil penawaran umum
secara kumulatif sampai dengan akhir tahun buku
385-386
If, during the fiscal year, the Issuer must submit a report on the realization of the use of funds,
then the realization of the cumulative use of the proceeds from the public offering shall be
disclosed until the end of the fiscal year
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A.1.10.13.b Dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan
Otoritas Jasa Keuangan mengenai laporan realisasi penggunaan dana hasil penawaran umum,
maka Emiten menjelaskan perubahan tersebut
If there is a change in the use of funds as regulated in the Financial Services Authority 385-386
Regulation regarding the report on the realization of the use of the proceeds from the public
offering, the
Issuer shall explain the change
A.1.10.14 Informasi material ( jika ada), antara lain mengenai investasi, ekspansi, divestasi,
penggabungan/peleburan usaha, akuisisi, restrukturisasi utang/modal, transaksi material,
transaksi afiliasi, dan transaksi benturan kepentingan, yang terjadi pada tahun buku
Material information (if any), among others regarding investment, expansion, divestment, 387-396
business merger/consolidation, acquisition, debt/capital restructuring, material transactions,
affiliatedtransactions, and conflict of interest transactions, which occurred during the fiscal
year
A.1.10.14.. Apakah perusahaan mengalami transaksi berikut ini selama tahun buku
387-396
Does the Company experience the following transactions during the fiscal year?
A.1.10.14.a Tanggal, nilai, dan objek transaksi
387-396
The date, value, and object of the transaction
A.1.10.14.b Nama pihak yang melakukan transaksi
387-396
The name of the party conducting the transaction
A.1.10.14.c Sifat hubungan afiliasi ( jika ada)
387-396
The nature of the affiliation relationship (if any)
A.1.10.14.d Penjelasan mengenai kewajaran transaksi
387-396
Explanation of the fairness of the transaction
A.1.10.14.e Pemenuhan ketentuan terkait
387-396
Compliance with related provisions
A.1.10.14.f Dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana
dimaksud dalam huruf a) sampai dengan huruf e), Perusahaan juga mengungkapkan informasi
387-396
If there is an affiliation relationship, in addition to disclosing the information as referred to in
letter a) to letter e), the Issuer or Public Company also discloses information
A.1.10.14.f1 Pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk
memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku
umum antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar (arms-length
principle) 387-396
A statement from the Board of Directors that the affiliate transaction has gone through
adequate procedures to ensure that the affiliate transaction is carried out following generally
accepted business practices, among others, by complying with the arms-length principle
A.1.10.14.f2 Peran Dewan Komisaris dan komite audit dalam melakukan prosedur yang memadai untuk
memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku
umum antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar (arms-length
principle) 387-396
The role of the Board of Commissioners and the audit committee in carrying out adequate
procedures to ensure that affiliated transactions are carried out following generally accepted
business practices, among others, by complying with the arms-length principle
A.1.10.14.g Untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang
dijalankan dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin,
berulang, dan/atau berkelanjutan, ditambahkan penjelasan bahwa transaksi afiliasi atau
transaksi material tersebut merupakan kegiatan usaha yang dijalankan dalam rangka
menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau
387-396
berkelanjutan
For affiliated or material transactions, which are business activities carried out to generate
business income and are carried out regularly, repeatedly, and/or continuously, an explanation
is added that the affiliated or material transactions are business activities carried out to
generate operating income. and run regularly, repeatedly, and/or continuously
A.1.10.14.h Catatan: Dalam hal transaksi afiliasi atau transaksi material dimaksud telah diungkapkan dalam
laporan keuangan tahunan, ditambahkan informasi mengenai rujukan pengungkapan dalam
laporan keuangan tahunan tersebut (atas point A.1.10.14.g)
387-396
If the affiliated or material transactions have been disclosed in the annual financial statements,
additional information regarding the disclosure reference in the annual financial statements is
added (at point A.1.10.14.g)
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A.1.10.14.i Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang
merupakan hasil pelaksanaan transaksi afiliasi dan/atau transaksi benturan kepentingan
yang telah disetujui pemegang saham independen, ditambahkan informasi mengenai tanggal
pelaksanaan RUPS yang menyetujui transaksi tersebut
387-396
for disclosure of affiliated transactions and/or conflict of interest transactions resulting from the
implementation of affiliated transactions and/or conflict of interest transactions that have been
approved by independent shareholders, additional information regarding the date of the GMS
which approved the affiliated transactions and/or conflict of interest transactions is added
A.1.10.14.j Catatan: dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan,
maka diungkapkan mengenai hal tersebut; (atas point A.1.10.14.i)
387-396
Note: if there is no affiliated transaction and/or conflict of interest transaction; then this matter
shall be Disclosed (at point A.1.10.14.i)
A.1.10.15 Perubahan ketentuan peraturan perundang-undangan yang berpengaruh signifikan terhadap
Perusahaan dan dampaknya terhadap laporan keuangan ( jika ada)
404-407
Changes in regulations and legislation that significantly impact the Issuer or Public Company
and the impact on the financial statements (if any)
A.1.11 Governansi Perusahaan 1
Corporate Governance 1
A.1.11.1.a Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku 498-501
Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year before the 510-514
fiscal year 516-520
A.1.11.1.a1 Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang direalisasikan
498-501
pada tahun buku
510-514
The GMS’ resolutions in the fiscal year and 1 (one) year before the fiscal year are realized in
516-520
the fiscal year
A.1.11.1.a2 Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang belum
498-501
direalisasikan beserta alasan belum direalisasikan
510-514
Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year that has not
516-520
been realized and the reasons for not realizing them
A.1.11.1.b Dalam hal Perusahaan menggunakan pihak independen dalam pelaksanaan RUPS untuk
melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut; 494
If the Issuer or Public Company uses an independent party in the conduct of the GMS to 506
calculate the votes, then this matter shall be disclosed;
A.1.11.2 Pengungkapan terkait Direksi
553-578
Disclosures related to the Board of Directors
A.1.11.2.a Tugas dan tanggung jawab masing-masing anggota Direksi
561-567
Duties and responsibilities of each member of the Board of Directors
A.1.11.2.b Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi
553
Statement that the Board of Directors has guidelines or charter for the Board of Directors
A.1.11.2.c Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan
Komisaris, dan tingkat kehadiran anggota Direksi dalam rapat tersebut termasuk
kehadiran dalam RUPS;
Policies and implementation of the Board of Directors’ meeting frequency, Board of 587-594
Directors’
meeting with the Board of Commissioners, and the Board of Directors member’s
attendance level in the meeting including attendance at the GMS;
A.1.11.2.c1 Kebijakan terkait frekuensi rapat Direksi dan rapat Direksi bersama Dewan Komisaris
Policies regarding the frequency of Board of Directors meetings and meetings between the 587
Board of Directors and the Board of Commissioners
A.1.11.2.c2 Frekuensi pelaksanaan rapat Direksi dan rapat Direksi bersama Dewan Komisaris
Frequency of holding Board of Directors meetings and meetings between the Board of 587
Directors and the Board of Commissioners
A.1.11.2.c3 Informasi tingkat kehadiran direksi dalam rapat direksi, rapat direksi dekom, RUPS
494-495
Information on the Board of Directors member’s level of attendance at the meeting of the
506
Board of
592-594
Directors, the meeting of the Board of Directors with the Board of Commissioners, or the GMS
A.1.11.2.d Pelatihan dan/atau peningkatan kompetensi anggota Direksi 568
Training and/or competency improvement of the Board of Directors members
A.1.11.2.d1 Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program
orientasi bagi anggota Direksi yang baru diangkat ( jika ada)
Training and/or improving the competence of members of the Board of Directors policy, 568
including an orientation program for newly appointed members of the Board of Directors (if
any)
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A.1.11.2.d2 Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku
( jika ada)
198-202
Training and/or competency improvement attended by members of the Board of Directors in
the fiscal year (if any)
A.1.11.2.e Penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi
pada tahun buku
575-576
The Board of Directors’ assessment of the performance of the committees that support
the implementation of the Board of Directors’ duties for the fiscal year
A.1.11.2.e1 Prosedur penilaian kinerja
576
Performance appraisal procedures
A.1.11.2.e2 Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat
576
The criteria used, such as performance achievements during the fiscal year, competence and
attendance at meetings
A.1.11.2.f Catatan: Dalam hal Perusahaan tidak memiliki komite yang mendukung pelaksanaan tugas
Direksi, maka diungkapkan mengenai hal tersebut (atas point A.1.11.2.e1 & e2)
Note: If the Issuer or Public Company does not have a committee that supports the -
implementation of the duties of the Board of Directors, this matter shall be disclosed (at point
A.1.11.2.e1 & e2)
A.1.11.3 Pengungkapan terkait Dewan Komisaris
521-550
Disclosures related to the Board of Commissioners
A.1.11.3.a Tugas dan tanggung jawab Dewan Komisaris
527-528
Duties and responsibilities of the Board of Commissioners
A.1.11.3.b Pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan
Komisaris
521
A statement that the Board of Commissioners has guidelines or charter for the Board of
Commissioners
A.1.11.3.c Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama
Direksi dan tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut termasuk
494-495
kehadiran dalam RUPS;
506
Policies and implementation of the Board of Commissioners meeting frequency, meetings
586-587
of the Board of Commissioners with the Board of Directors and the level of attendance of
members of the Board of Commissioners in such meetings including attendance at the GMS;
A.1.11.3.d Pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris
542
Training and/or competency improvement of members of the Board of Commissioners
A.1.11.3.d1 Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk
program orientasi bagi anggota Dewan Komisaris yang baru diangkat
541-542
Policy on training and/or improving the Board of Commissioners members’ competence,
including orientation programs for newly appointed members of the Board of Commissioners
A.1.11.3.d2 Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam
tahun buku ( jika ada)
195-198
Training and/or competency improvement attended by members of the Board of
Commissioners in the fiscal year (if any)
A.1.11.3.e Penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing anggota Direksi dan
anggota Dewan Komisaris
578-585
Performance appraisal of the Board of Directors and the Board of Commissioners as well as
each member of the Board of Directors and the Board of Commissioners
A.1.11.3.e1 Prosedur pelaksanaan penilaian kinerja
579-584
Procedures for implementing performance appraisals
A.1.11.3.e2 Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat
579-585
The criteria used such as performance achievements during the fiscal year, competence and
attendance at meetings
A.1.11.3.e3 Pihak yang melakukan penilaian
579-585
The party conducting the assessment
A.1.11.3.f Penilaian Dewan komisaris terhadap kinerja Komite Dewan Komisaris terhadap kinerja 547
komite yang mendukung pelaksanaan tugas Dewan Komisaris pada tahun buku, meliputi
The Board of Commissioners’ assessment of the performance of the Committees that
support the implementation of the duties of the Board of Commissioners in the fiscal year,
include:
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A.1.11.3.f1 Prosedur penilaian kinerja 547
Performance appraisal procedures
A.1.11.3.f2 Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran 547
dalam rapat
The criteria used such as performance achievements during the fiscal year, competence, and
attendance at meetings
A.1.11.4 Pengungkapan terkait Nominasi dan remunerasi Direksi dan Dewan Komisaris 595-600
Disclosures related to nomination and remuneration of the Board of Directors and Board
of Commissioners
A.1.11.4.a Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota 595
Direksi dan/atau anggota Dewan Komisaris
Nomination procedure, including a brief description of the policies and members nomination
process of the Board of Directors and/or the Board of Commissioners
A.1.11.4.b Prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain: 595-600
Procedures and implementation of remuneration for the Board of Directors and the Board of
Commissioners, among others:
A.1.11.4.b1 Prosedur penetapan remunerasi Direksi dan Dewan Komisaris
Procedures for determining remuneration for the Board of Directors and the Board of 595
Commissioners;
A.1.11.4.b2 Struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji, tunjangan, tantiem/bonus dan
lainnya
597
The remuneration structure of the Board of Directors and the Board of Commissioners such as
salary, allowances, tantiem/bonus, and others
A.1.11.4.b3 Besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris
The amount of remuneration for each member of the Board of Directors and member of the 598-600
Board of Commissioners;
A.1.11.5 Pengungkapan terkait Dewan Pengawas Syariah, bagi Perusahaan yang menjalankan kegiatan
usaha berdasarkan prinsip syariah sebagaimana tertuang dalam anggaran dasar
-
Disclosures related to the Sharia Supervisory Board, for companies that carry out business
activities based on sharia principles as stated in the articles of association
A.1.11.5.a Nama
-
Name
A.1.11.5.b Dasar hukum pengangkatan Dewan Pengawas Syariah
-
The legal basis for the appointment of the Sharia Supervisory Board
A.1.11.5.c Periode penugasan Dewan Pengawas Syariah
-
The period of assignment of the Sharia Supervisory Board
A.1.11.5.d Tugas dan tanggung jawab Dewan Pengawas Syariah
-
Duties and responsibilities of the Shariah Supervisory Board
A.1.11.5.e Frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip
syariah di pasar modal terhadap Perusahaan
-
Frequency and mode of administration advice and suggestions as well as monitoring
compliance with Sharia Principles in the capital market of the Company
A.1.12 Governansi Perusahaan 2
Corporate Governance 2
A.1.11.6 Pengungkapan terkait Komite Audit
608-626
Disclosures related to the Audit Committee
A.1.11.6.a Nama dan jabatannya dalam keanggotaan komite
141-143
Names and positions of the committee members
A.1.11.6.b Usia
141-143
Age
A.1.11.6.c Kewarganegaraan
141-143
Nationality
A.1.11.6.d Riwayat Pendidikan
141-143
Education History
A.1.11.6.e Riwayat jabatan
141-143
Position history
A.1.11.6.e1 Dasar hukum penunjukan sebagai anggota komite 141-143
Legal basis for appointment as a committee member 612
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Number ARA Question Page
A.1.11.6.e2 Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya ( jika ada)
141-143
Concurrent positions as members of the Board of Commissioners, members of the Board of
Directors and/or members of committees as well as other positions (if any)
A.1.11.6.e3 Catatan: Dalam hal tidak ada rangkap jabatan, maka diungkapkan mengenai hal tersebut (atas
point A.1.11.6.e2) 141-143
Note: If there are no concurrent positions, this will be disclosed (at point A.1.11.6.e2)
A.1.11.6.e4 Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan
141-143
Work experience both inside and outside the Issuer or Public Company
A.1.11.6.f Periode dan masa jabatan anggota komite audit
612
Period and tenure of Audit Committee members
A.1.11.6.g Pernyataan independensi komite audit
612-613
Statement of Audit Committee independence
A.1.11.6.h Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada) 616
Training and/or competency improvement that has been followed in the fiscal year (if any) 202
A.1.11.6.i Kebijakan dan pelaksanaan frekuensi rapat komite audit dan tingkat kehadiran anggota
komite audit dalam rapat tersebut
615-616
Policy and implementation of Audit Committee meeting frequency and level of attendance of
Audit Committee members at the meetings
A.1.11.6.j Pelaksanaan kegiatan komite audit pada tahun buku
617-621
Implementation of Audit Committee activities in the fiscal year
A.1.11.7a Pengungkapan terkait Komite atau fungsi nominasi dan remunerasi Perusahaan.
Disclosures related to the Committee or the Company's nomination and remuneration 626-643
functions
A.1.11.7a.a Nama dan jabatannya dalam keanggotaan komite
144-145
Names and positions of the committee members
A.1.11.7a.b Usia
144-145
Age
A.1.11.7a.c Kewarganegaraan
144-145
Nationality
A.1.11.7a.d Riwayat Pendidikan
144-145
Education history
A.1.11.7a.e Riwayat jabatan
144-145
Position history
A.1.11.7a.e1 Dasar hukum penunjukan sebagai anggota komite 144-145
Legal basis for appointment as a committee member 630
A.1.11.7a.e2 Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya ( jika ada)
144-145
Concurrent positions as members of the Board of Commissioners, members of the Board of
Directors and/or members of committees as well as other positions (if any);
A.1.11.7a.e3 Catatan: Dalam hal tidak ada rangkap jabatan, maka diungkapkan mengenai hal tersebut;
(A.1.11.7a.e2)
144-145
Note: If there are no concurrent positions, this will be disclosed; (A.1.11.7a.e2)
A.1.11.7a.e4 Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan
144-145
Work experience and period both inside and outside the Company
A.1.11.7a.f Periode dan masa jabatan anggota komite
630
The period and term of office of the committee members
A.1.11.7a.g Pernyataan independensi komite
631
Statement of committee independence
A.1.11.7a.h Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada) 636
Training and/or competency improvement that has been followed in the fiscal year (if any); 203
A.1.11.7a.i Uraian tugas dan tanggung jawab
631-633
Description of duties and responsibilities
A.1.11.7a.j Pernyataan bahwa telah memiliki pedoman atau piagam (charter)
628
A statement that the committee has had guidelines or charters
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A.1.11.7a.k Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat
tersebut
Policies and implementation of the frequency of committee meetings and the level of 634-636
attendance
of committee members in those meetings
A.1.11.7a.l Uraian singkat pelaksanaan kegiatan pada tahun buku
636-638
A brief description of the committee’s activities for the fiscal year
A.1.11.7a.m Catatan: Dalam hal tidak dibentuk komite:
-
Note: If no nomination and remuneration committee is formed
A.1.11.7a.m1 Alasan tidak dibentuknya komite
-
Reasons for not forming the committee
A.1.11.7a.m2 Pihak yang melaksanakan fungsi nominasi dan remunerasi
-
The party carrying out the nomination and remuneration function
A.1.11.7b Pengungkapan terkait Komite atau fungsi nominasi dan remunerasi Perusahaan
Disclosures related to the Committee or the Company's nomination and remuneration 626-643
functions
A.1.11.7b.a Nama dan jabatannya dalam keanggotaan komite
144-145
Names and positions of the committee members
A.1.11.7b.b Usia
144-145
Age
A.1.11.7b.c Kewarganegaraan
144-145
Nationality
A.1.11.7b.d Riwayat Pendidikan
144-145
Education history
A.1.11.7b.e Riwayat jabatan
144-145
Position history
A.1.11.7b.e1 Dasar hukum penunjukan sebagai anggota komite 144-145
Legal basis for appointment as a committee member 630
A.1.11.7b.e2 Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya ( jika ada)
144-145
Concurrent positions as members of the Board of Commissioners, members of the Board of
Directors and/or members of committees as well as other positions (if any)
A.1.11.7b.e3 Catatan: Dalam hal tidak ada rangkap jabatan, maka diungkapkan mengenai hal tersebut;
(A.1.11.7a.e2) 144-145
Note: If there are no concurrent positions, this will be disclosed; (A.1.11.7a.e2)
A.1.11.7b.e4 Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan
144-145
Work experience both inside and outside the Public Company
A.1.11.7b.f Periode dan masa jabatan anggota komite
630
Period and tenure of committee members
A.1.11.7b.g Pernyataan independensi komite
631
Statement of committee independence
A.1.11.7b.h Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada) 636
Training and/or competency improvement that has been followed in the financial year (if any) 203
A.1.11.7b.i Uraian tugas dan tanggung jawab
631-633
Description of duties and responsibilities
A.1.11.7b.j Pernyataan bahwa telah memiliki pedoman atau piagam (charter)
628
Statement that it has established committee guidelines or charter
A.1.11.7b.k Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat
tersebut
Policy and implementation of committee meeting frequency and level of attendance of 634-636
committee
members at the meetings
A.1.11.7b.l Uraian singkat pelaksanaan kegiatan pada tahun buku
636-638
A brief description of the committee’s activities in the fiscal year
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A.1.13 Governansi Perusahaan 3
Corporate Governance 3
A.1.11.8a Pengungkapan terkait Komite Manajemen Risiko
643-658
Disclosures related to the Risk Management Committee
A.1.11.8a.a Nama dan jabatannya dalam keanggotaan komite
146-148
Name and position in committee membership
A.1.11.8a.b Usia
146-148
Age
A.1.11.8a.c Kewarganegaraan
146-148
Nationality
A.1.11.8a.d Riwayat Pendidikan
146-148
Educational history
A.1.11.8a.e Riwayat jabatan
146-148
Position history
A.1.11.8a.e1 Dasar hukum penunjukan sebagai anggota komite 146-148
Legal basis for appointment as a committee member 646
A.1.11.8a.e2 Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya ( jika ada)
146-148
Concurrent positions, either as a member of the Board of Commissioners, member of the
Board of Directors, and/or committee member and other positions (if any)
A.1.11.8a.e3 Catatan: Dalam hal tidak ada rangkap jabatan, maka diungkapkan mengenai hal tersebut (atas
point A.1.11.8a.e2) 146-148
Note: If there is no concurrent positions, this will be disclosed (at point A.1.11.8a.e2)
A.1.11.8a.e4 Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan
146-148
Work experience and period both inside and outside the Company
A.1.11.8a.f Periode dan masa jabatan anggota komite manajemen risiko
646
The period and term of office of the risk management committee members
A.1.11.8a.g Pernyataan independensi komite
647-648
Statement of committee independence
A.1.11.8a.h Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada) 652
Training and/or competency improvement that has been followed in the fiscal year (if any) 203-204
A.1.11.8a.i Uraian tugas dan tanggung jawab
648-650
Description of duties and responsibilities
A.1.11.8a.j Pernyataan bahwa telah memiliki pedoman atau piagam (charter)
644-645
Statement that it has guidelines or charter
A.1.11.8a.k Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat
tersebut
Policies and implementation of the frequency of committee meetings and the level of 651-652
attendance
of committee members in those meetings
A.1.11.8a.l Uraian singkat pelaksanaan kegiatan pada tahun buku
652-654
A brief description of the committee’s activities for the fiscal year
A.1.11.8b Pengungkapan terkait Komite lain yang dimiliki Perusahaan dalam rangka mendukung fungsi
dan tugas Direksi ( jika ada) dan/atau komite yang mendukung fungsi dan tugas Dewan
Komisaris:
664-678
Disclosure regarding other committees owned by the Company to support the functions and
duties of the Board of Directors (if any) and/or committees that support the functions and
duties of the Board of Commissioners:
A.1.11.8b.. Apakah perusahaan memiliki komite lain dalam mendukung fungsi dan tugas Direksi dan/atau
Dewan Komisaris? 664-678
Does the company have other committees to support the functions and duties of the Board of
Directors and/or Board of Commissioners?
A.1.11.8b.a Nama dan jabatannya dalam keanggotaan komite 135-140
Names and positions of the committee members 149-150
669-670
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A.1.11.8b.b Usia 135-140
Age 149-150
A.1.11.8b.c Kewarganegaraan 135-140
Nationality 149-150
A.1.11.8b.d Riwayat Pendidikan 135-140
Education history 149-150
A.1.11.8b.e Riwayat jabatan 135-140
Position history 149-151
A.1.11.8b.e1 Dasar hukum penunjukan sebagai anggota komite 669
Legal basis for appointment as a committee member 675-676
A.1.11.8b.e2 Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya ( jika ada) 135-140
Concurrent positions as members of the Board of Commissioners, members of the Board of 149-150
Directors and/or members of committees as well as other positions (if any)
A.1.11.8b.e3 Catatan: Dalam hal tidak ada rangkap jabatan, maka diungkapkan mengenai hal tersebut 135-140
Note: If there are no concurrent positions, this will be disclosed 149-150
A.1.11.8b.e4 Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan 135-140
Work experience both inside and outside the Issuer or Public Company 149-150
A.1.11.8b.f Periode dan masa jabatan anggota komite lain 669-670
Period and tenure of other Committee members 675-676
A.1.11.8b.g Pernyataan independensi komite 672
Statement of Committee independence 677
A.1.11.8b.h Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada) 672-673
Training and/or competency improvement that has been followed in the fiscal year (if any) 206-211
212-218
A.1.11.8b.i Uraian tugas dan tanggung jawab
665-669
Description of duties and responsibilities
A.1.11.8b.j Pernyataan bahwa telah memiliki pedoman atau piagam (charter)
664-678
Statement that it has established committee guidelines or charter
A.1.11.8b.k Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat
tersebut
672
Policy and implementation of committee meeting frequency and level of attendance of
676-677
committee
members at the meetings
A.1.11.8b.l Uraian singkat pelaksanaan kegiatan pada tahun buku 672
A brief description of the committee’s activities in the fiscal year 677
A.1.11.9 Pengungkapan terkait Sekretaris perusahaan
678-688
Disclosures regarding the company secretary
A.1.11.9.a Nama
149
Name
A.1.11.9.b Domisili
149
Domicile
A.1.11.9.c Riwayat jabatan
149
Position history
A.1.11.9.c1 Dasar hukum penunjukan sebagai Sekretaris Perusahaan
149
Legal basis for appointment as Corporate Secretary
A.1.11.9.c2 Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan
149
Work experience both inside and outside the Public Company
A.1.11.9.d Riwayat Pendidikan
149
Education history
A.1.11.9.e Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku 684
Training and/or competence improvement followed during the fiscal year 205
A.1.11.9.f Uraian singkat pelaksanaan tugas sekretaris perusahaan pada tahun buku
682-684
A brief description of the Corporate Secretary activities in the fiscal year
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A.1.14 Governansi Perusahaan 4
Corporate Governance 4
A.1.11.10 Pengungkapan terkait Unit Audit Internal, paling sedikit memuat
688-702
Disclosures related to the Internal Audit Unit contain at least
A.1.11.10.a Nama kepala unit audit internal 150
Name of the Internal Audit Unit head 689
A.1.11.10.b Riwayat jabatan
150
Position history
A.1.11.10.b1a Dasar hukum penunjukan sebagai kepala Unit Audit Internal
150
The legal basis for the appointment as Internal Audit Unit head
A.1.11.10.b1 Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Perusahaan
150
Work experience with its period both inside and outside of the Company
A.1.11.10.c Kualifikasi atau sertifikasi sebagai profesi audit internal ( jika ada)
693-694
Professional internal audit qualifications or certifications (if any)
A.1.11.10.d Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku 694
Training and/or competency improvement to be followed during the fiscal year 218-224
A.1.11.10.e Struktur dan kedudukan Unit Audit Internal
692-693
Structure and positions within the Internal Audit Unit
A.1.11.10.f Uraian tugas dan tanggung jawab
689-691
Duties and responsibilities description
A.1.11.10.g Pernyataan bahwa telah memiliki pedoman atau piagam (charter) Unit Audit Internal
688-689
Statement that it has established Internal Audit Unit guidelines or charter
A.1.11.10.h Uraian singkat pelaksanaan tugas unit audit internal pada tahun buku termasuk kebijakan dan
pelaksanaan frekuensi rapat dengan Direksi, Dewan Komisaris, dan/atau komite audit;
A brief description of the implementation of the internal audit unit’s duties for the fiscal year,
694-701
including the policy and implementation of the frequency of meetings with the Board of
Directors,
Board of Commissioners, and/or audit committee;
A.1.11.11 Uraian mengenai sistem pengendalian internal (internal control) yang diterapkan oleh
Perusahaan 747-750
Description of the internal control system applied by the Company
A.1.11.11.a Pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-
undangan lainnya 747-750
Financial and operational control, and compliance with other laws and regulations
A.1.11.11.b Tinjauan atas efektivitas sistem pengendalian internal
750
Review of the internal control system effectiveness
A.1.11.11.c Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal
Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the 750
internal control system
A.1.11.12 Uraian mengenai sistem manajemen risiko yang diterapkan oleh Perusahaan
705-746
Description of the risk management system implemented by the Company
A.1.11.12.a Gambaran umum mengenai sistem manajemen risiko Perusahaan
707-709
A general description of the Company risk management system
A.1.11.12.b Jenis risiko dan cara pengelolaannya
717-739
Risks types and their management
A.1.11.12.c Tinjauan atas efektivitas sistem manajemen risiko Perusahaan
740
Review of the Company risk management system effectiveness
A.1.11.12.d Pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas kecukupan sistem
manajemen risiko
745-746
Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the
risk management system
A.1.11.14 Informasi tentang sanksi administratif/sanksi yang dikenakan kepada Perusahaan, anggota
Dewan Komisaris dan anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada
tahun buku
755
Information on administrative sanctions/sanctions imposed on Issuers or Public Companies,
members of the Board of Commissioners and members of the Board of Directors, by the
Financial Services Authority and other authorities for the fiscal year (if any)
A.1.11.15 Informasi mengenai kode etik Perusahaan
759-763
Information regarding the Company code of ethics
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Nomor Pertanyaan ARA Halaman
Number ARA Question Page
A.1.11.15.a Pokok-pokok kode etik
759-760
Code of ethics content
A.1.11.15.b Bentuk sosialisasi kode etik dan upaya penegakannya
761
Form of code of ethics socialization and enforcement efforts
A.1.11.15.c Pernyataan bahwa kode etik berlaku bagi anggota Direksi, anggota Dewan Komisaris, dan
karyawan Perusahaan
760-761
Statement that the code of ethics applies to members of the Board of Directors, Board of
Commissioners, and employees of the Company
A.1.11.16 Dalam hal terdapat pemberian kompensasi berupa program kepemilikan saham oleh
manajemen (management stock ownership program/MSOP) dan/atau program kepemilikan
saham oleh karyawan (employee stock ownership program/ESOP), informasi yang
diungkapkan paling sedikit memuat: (atas point A.1.11.16) 751
If there is compensation provided in the form of a share ownership program by management
(management stock ownership program/MSOP) and/or an employee stock ownership program
(ESOP), the information disclosed must contain at least (at point A.1.11.16)
A.1.11.16.a Uraian singkat mengenai kebijakan pemberian kompensasi jangka panjang berbasis kinerja
kepada manajemen dan/atau karyawan yang dimiliki oleh Perusahaan ( jika ada), antara lain
berupa program kepemilikan saham oleh manajemen (management stock ownership program/
MSOP) dan/atau program kepemilikan saham oleh karyawan (employee stock ownership
program/ESOP) 751
A brief description of the policy of providing long-term performance-based compensation to
management and/or employees owned by the Issuer or Public Company (if any), including the
management stock ownership program (MSOP) and/or employee stock ownership program
(ESOP);
A.1.11.16.b Apakah terdapat pemberian kompensasi jangka panjang berbasis kinerja kepada manajemen
dan/atau karyawan dalam tahun buku?
751
Is there long-term performance-based compensation provided to management and/or
employees in the financial year?
A.1.11.16.c Dalam hal terdapat pemberian kompensasi berupa program kepemilikan saham oleh
manajemen (management stock ownership program/MSOP) dan/atau program kepemilikan
saham oleh karyawan (employee stock ownership program/ESOP), informasi yang
diungkapkan paling sedikit memuat: 384
In terms of providing compensation in the form of a management stock ownership program
(MSOP) and/or an employee stock ownership program (ESOP), the information disclosed must
at least contain:
A.1.11.16.c1 jumlah saham dan/atau opsi
384
number of shares and/or options
A.1.11.16.c2 jangka waktu pelaksanaan
384
implementation period
A.1.11.16.c3 persyaratan karyawan dan/atau manajemen yang berhak
384
requirements for eligible employees and/or management
A.1.11.16.c4 harga pelaksanaan atau penentuan harga pelaksanaan
384
exercise price or determination of exercise price
A.1.11.17 Uraian singkat mengenai kebijakan pengungkapan informasi mengenai
757
A brief description of the information disclosure policy regarding
A.1.11.17.a Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 (tiga)
hari kerja setelah terjadinya kepemilikan atau setiap perubahan kepemilikan atas saham
232
Perusahaan Terbuka
757
Share ownership of members of the Board of Directors and members of the Board of
Commissioners no later than 3 (three) working days after the occurrence of ownership or any
change in ownership of shares of a Public Company
A.1.11.17.b Pelaksanaan atas kebijakan dimaksud 232
Implementation of the policy in question 757
A.1.11.18 Uraian mengenai sistem pelaporan pelanggaran (whistleblowing system) di Perusahaan:
779-784
Description of the whistleblowing system in the Company
A.1.11.18.a Cara penyampaian laporan pelanggaran
781
Violation report submission
A.1.11.18.b Perlindungan bagi pelapor
782
Protection for whistleblowers
A.1.11.18.c Penanganan pengaduan
782
Complaint handling
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A.1.11.18.d Pihak yang mengelola pengaduan
783
The party managing the complaint
A.1.11.18.e Hasil dari penanganan pengaduan:
783-784
Complaint handling results:
A.1.11.18.e1 Jumlah pengaduan yang masuk dan diproses dalam tahun buku
783-784
Number of complaints received and processed during the fiscal year
A.1.11.18.e2 Tindak lanjut pengaduan
784
Complaint follow up
A.1.11.18.e3 Catatan: Dalam hal Perusahaan tidak memiliki sistem pelaporan pelanggaran (whistleblowing
system), maka diungkapkan mengenai hal tersebut. (atas point A.1.11.18)
-
Note: If the Company does not have a whistleblowing system, this matter must be disclosed.
(at point A.1.11.18)
A.1.11.19 Uraian mengenai kebijakan anti korupsi Perusahaan
763-766
A description of the anti-corruption policy of the Company
A.1.11.19.a Program dan prosedur yang dilakukan
764-766
Programs and procedures implemented
A.1.11.19.b Pelatihan/sosialisasi anti korupsi kepada karyawan Perusahaan
763-764
Anti-corruption training/socialization to employees of the Company
A.1.11.19.c Catatan: Dalam hal Perusahaan tidak memiliki kebijakan anti korupsi, maka dijelaskan alasan
tidak dimilikinya kebijakan dimaksud (atas point A.1.11.19)
-
Note: If the Company does not have an anti-corruption policy, the reasons for not having the
said policy must be explained (at point A.1.11.19)
A.1.11.20a Penerapan atas pedoman governansi Perusahaan Terbuka bagi Emiten yang menerbitkan efek
bersifat ekuitas atau Perusahaan Publik, meliputi:
464-467
Implementation of Code of Corporate Governance guidelines by the Issuer that issues equity
securities or the Public Company, including:
A.1.11.20a.a Pernyataan mengenai rekomendasi yang telah dilaksanakan
464-467
Statement regarding recommendations have been implemented
A.1.11.20a.b Bukti/penjelasan yang menunjukkan bahwa perusahaan telah menerapkan rekomendasi
tersebut 464-467
Evidence/explanation showing that the company has implemented these recommendations
A.1.11.20a.c Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif
Description of the recommendations that have not been implemented, the reasons, and the 464-467
implementation alternatives
A.1.11.20b Pengungkapan terkait penerapan atas pedoman governansi Perusahaan dengan pendekatan
"comply or explain" atau "apply or explain", meliputi:
464-467
Disclosures related to the implementation of the Company's governance guidelines using the
"comply or explain" or "apply or explain" approach, include:
A.1.11.20b.a Pernyataan mengenai rekomendasi yang telah dilaksanakan
464-467
Statement regarding recommendations have been implemented
A.1.11.20b.b Bukti/penjelasan yang menunjukkan bahwa perusahaan telah menerapkan rekomendasi
tersebut 464-467
Evidence/explanation showing that the company has implemented these recommendations
A.1.11.20b.c Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif
Description of the recommendations that have not been implemented, the reasons, and the 464-467
implementation alternatives
838 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Referensi POJK, SEOJK, dan Kriteria ARA
Reference of POJK, SEOJK and ARA Criteria
Nomor Pertanyaan ARA Halaman
Number ARA Question Page
BONUS & PENALTI
BONUS & PENALTY
B.A Pertanyaan Bonus
Bonus Question
B.A.1 Jenis keputusan yang memerlukan persetujuan Dewan Komisaris (PUGKI 1.3.2)
559-560
Types of decisions that require approval from the Board of Commissioners (PUGKI 1.3.2)
B.A.2 Rincian tugas Komisaris Utama (PUGKI 1.3.13.1)
530-531
Details of the duties of the President Commissioner (PUGKI 1.3.13.1)
B.A.3 Tanggung jawab Komite Audit dalam pemberian rekomendasi atas penunjukan dan
pemberhentian auditor eksternal (ASEAN CG ScoreCard E.2.24)
614
Responsibility of the Audit Committee in providing recommendations for the appointment and
dismissal of external auditors (ASEAN CG ScoreCard E.2.24)
B.A.4 Sertifikasi profesi (misalnya dalam bidang Risiko, Akuntansi, Perpajakan, IT, Hukum) yang
dimiliki oleh (Kriteria tambahan ARA 2019)
202-218
Professional certification (for example in the sector of Risk, Accounting, Taxation, IT, Law) held
by (2019 ARA additional criteria)
B.A.4.a Komite Audit 141-143
Audit Committee 202
B.A.4.b Komite Nominasi dan Remunerasi 144-145
Nomination and Remuneration Committee 203
B.A.4.c Komite Manajemen Risiko 146-148
Risk Management Committee 203-204
B.A.4.d Komite Lainnya 135-140
Other Committee 149-150
206-218
B.A.5 Deskripsi proses governansi terkait isu IT termasuk disruption (gangguan), cyber security
(keamanan dunia maya), dan disaster recovery (pemulihan bencana) untuk memastikan semua
risiko utama telah diidentifikasi, dikelola, dan dilaporkan pada Direksi (ASEAN CG Score Card
B.E.5.1) 791-792
Description of governance processes related to IT issues including disruption, cyber security,
and disaster recovery to ensure all major risks have been identified, managed, and reported to
the Board of Directors (ASEAN CG Score Card B.E.5.1)
B.A.6 Kebijakan untuk mencegah terjadinya insider trading. (Aturan yang jelas mengenai
perdagangan apa pun dalam saham korporasi yang dilakukan oleh Direktur, Komisaris dan
orang dalam untuk memastikan bahwa siapapun tidak boleh mendapatkan keuntungan secara
langsung atau tidak langsung dari informasi yang tidak/belum tersedia di pasar) (PUKGI 7.2.3) 785
Policy to prevent insider trading. (Clear rules regarding any trading in corporate shares carried
out by Directors, Commissioners and insiders to ensure that anyone cannot profit directly or
indirectly from information that is not/not yet available on the market) (PUKGI 7.2.3)
B.A.7 Kebijakan penghargaan/kompensasi yang memperhitungkan kinerja perusahaan jangka
panjang (ASEAN CG Score Card C.3.3)
751
Reward/compensation policy that takes into account long-term company performance (ASEAN
CG Score Card C.3.3)
B.A.8 Kebijakan untuk melakukan penelaahan dan persetujuan transaksi dengan pihak berelasi
yang material/signifikan (ASEAN CG Score Card D.3.1)
401-403
Policy for reviewing and approving transactions with material/significant related parties
(ASEAN CG Score Card D.3.1)
B.A.9 Kebijakan terkait perencanaan atas suksesi anggota Direksi dan manajemen kunci (ASEAN CG
Score Card E.5.3)
642-643
Policy related to planning for the succession of members of the Board of Directors and key
management (ASEAN CG Score Card E.5.3)
B.A.10.a Kerangka pelaporan berkelanjutan yang diakui secara internasional (contoh: GRI, Integrated
Reporting, SASB) yang diadopsi oleh Perusahaan
796
An internationally recognized sustainability reporting framework (e.g. GRI, Integrated
Reporting, SASB) adopted by the Company
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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Nomor Pertanyaan ARA Halaman
Number ARA Question Page
B.B.0 Pertanyaan Tambahan
Additional Questions
B.B.1 Apakah korporasi menerbitkan laporan tahunan secara terintegrasi yang menempatkan kinerja
historis ke dalam konteks dan menggambarkan risiko, peluang, dan prospek korporasi di masa
depan, sehingga membantu pemegang saham dan pemangku kepentingan memahami tujuan
strategis korporasi dan kemajuannya dalam menciptakan nilai yang berkelanjutan? Uraikan
dengan singkat (PUGKI 6.2.4)
Does the corporation publish an integrated annual report that puts historical performance into
context and describes the corporation's risks, opportunities and future prospects, thereby
helping shareholders and stakeholders understand the corporation's strategic objectives and 3
its progress in creating sustainable value? Describe briefly (PUKGI 6.2.4) 294-416
Penjelasan: Perseroan menerbitkan laporan tahunan dan laporan keberlanjutan dalam buku 796
terpisah namun masih menjadi satu kesatuan yang tidak terpisahkan (terintegrasi). Informasi
tersebut telah dijabarkan dalam laporan tahunan pada Bab Analisa dan Pembahasan
Manajemen halaman 294-416 dan Laporan Keberlanjutan.
Explanation: The Company publishes the annual report and sustainability report in separate
books but they are still an inseparable (integrated) whole. The information has been described
in the annual report in the Management Discussion and Analysis Chapter pages 294-416 and
the Sustainability Report.
B.B.2 Pengungkapan kerangka governansi, pengelolaan dan pengendalian aspek perpajakan di
perusahaan (GRI)
Disclosure of governance framework, management and control of tax aspects in companies
(GRI)
796
Penjelasan: Berkaitan dengan kerangka governansi, pengelolaan, dan pengendalian aspek
perpajakan di Perseroan, termuat dalam Laporan Keberlanjutan.
Explanation: Relating to the governance framework, management, and control of taxation
aspects in the Company, contained in the Sustainability Report.
B.B Pertanyaan Penalti
Penalty Question
B.C.1 Tanggal penerbitan Laporan Keuangan Tahunan (ASEAN CG Score Card B.D.1.1 & Peraturan
OJK)
Date of publication of Annual Financial Report (ASEAN CG Score Card B.D.1.1 & OJK
Regulations)
846
Penjelasan: Laporan Keuangan dirilis tanggal 4 Maret 2024, sesuai dengan Penyampaian
Perseroan ke Otoritas Jasa Keuangan dan Bursa Efek Indonesia
Explanation: Financial Statements released on March 4, 2024, in accordance with the
Company's Submission to the Financial Services Authority and the Indonesia Stock Exchange.
B.C.2 Tanggal penerbitan Laporan Tahunan (ASEAN CG Score Card B.D.1.1 & Peraturan OJK)
84-85
Annual Report publication date (ASEAN CG Score Card B.D.1.1 & OJK Regulations)
B.C.3 Opini auditor independen atas laporan keuangan perusahaan
847
Independent auditor's opinion on the company's financial statements
840 Laporan Tahunan 2023 | PT Jasa Marga (Persero) Tbk
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Referensi POJK, SEOJK, dan Kriteria ARA
Reference of POJK, SEOJK and ARA Criteria
Nomor Pertanyaan ARA Halaman
Number ARA Question Page
B.C.4 Apakah terjadi perdagangan orang dalam yang melibatkan Direksi/Komisaris, manajemen dan
karyawan dalam tiga tahun terakhir? (ASEAN CG Score Card P.B.1.1)
785
Have there been insider trading involving Directors/Commissioners, management and
employees in the last three years? (ASEAN CG Score Card P.B.1.1)
B.C.5 Apakah ada kasus ketidakpatuhan terhadap hukum, aturan dan peraturan yang berkaitan
dengan transaksi pihak berelasi yang signifikan atau material dalam tiga tahun terakhir?
(ASEAN CG Score Card P.B.2.1)
751
Have there been any significant or material cases of non-compliance with laws, rules and
regulations relating to related party transactions in the last three years? (ASEAN CG Score
Card P.B.2.1)
B.C.6 Apakah telah terjadi pelanggaran hukum apa pun yang berkaitan dengan masalah
perburuhan/ ketenagakerjaan/ konsumen/ kepailitan/ komersial/ persaingan atau lingkungan
(P.C.1.1) 755
Whether there has been a violation of any law relating to labor/employment/consumer/
insolvency/commercial/competition or environmental matters (P.C.1.1)
B.C.7 Apakah Perusahaan menghadapi sanksi dari regulator karena tidak membuat pengumuman
dalam jangka waktu yang ditentukan untuk peristiwa penting (material event)? (ASEAN CG
Score Card P.C.2.1) 755
Does the Company face sanctions from regulators for not making an announcement within the
specified time period for a material event? (ASEAN CG Score Card P.C.2.1)
B.C.8 Apakah Perusahaan memperoleh putusan bersalah dari pengadilan pajak tertinggi terkait
masalah perpajakan apapun selama tiga tahun terakhir
755
Whether the Company obtained a guilty verdict from the highest tax court regarding any tax
matters during the last three years
B.C.9 Apakah ada bukti bahwa Perusahaan tidak mematuhi aturan dan peraturan pencatatan apa
pun selama setahun terakhir selain dari aturan pengungkapan? (P.E.1.1)
755
Whether the Company obtained a guilty verdict from the highest tax court regarding any tax
matters during the last three years
Annual Report 2023 | PT Jasa Marga (Persero) Tbk
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09 Laporan Keuangan Konsolidasian Consolidated Financial Statement
Page 843
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` PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Laporan Keuangan Konsolidasian Consolidated Financial Statements Untuk Tahun-tahun yang Berakhir pada For the Years Ended Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
Page 845
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
Daftar Isi Table of Contents
Halaman/
Pages
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor’s Report
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
Laporan Posisi Keuangan Consolidated Statements of
Konsolidasian ......................................................... 1-3 ..................................................Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss
Komprehensif Lain Konsolidasian............................. 4 ....................... and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ..................... 5 ........... Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian ..................................... 6 ..................... Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Notes to the Consolidated
Konsolidasian ........................................................... 7 – 221 ............. ……………………….Financial Statement
Page 846
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes from an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
2
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
Tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022 *)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
2.e, 2.q, 2.u, 4, 44.a,
Kas dan setara kas 4.438.951 8.429.118 Cash and cash equivalents
48.e
Investasi jangka pendek 2.f, 2.q, 5, 48.e 1.360.795 2.394.007 Short-term investments
2.f, 2.q, 6, 44.a,48.a,
Piutang lain-lain 1.266.347 1.224.992 Other receivables
48.e
Persediaan 2.g, 7 119.490 98.627 Inventories
Biaya dibayar dimuka dan uang muka 8 95.910 68.276 Prepaid expenses and advances
Pajak dibayar dimuka 2.o, 18.a 134.956 86.149 Prepaid taxes
2.e, 2.f, 2.q, 9, 44.a,
Dana dibatasi penggunaannya 558.326 71.043 Restricted funds
48.e
TOTAL ASET LANCAR 7.974.775 12.372.212 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
2.d, 2.p, 6, 44.a,48.a,
Piutang lain-lain 275.000 115.000 Other receivables
48.e
2.e, 2.f, 2.q, 9, 44.a,
Dana dibatasi penggunaannya 292.783 165.776 Restricted funds
48.e
Investasi pada entitas asosiasi dan Investment in associates and
ventura bersama - neto 2.h, 10 6.155.705 8.974.143 joint ventures - net
Aset tetap - neto 2.i, 11 474.401 360.716 Fixed asset - net
Properti investasi - neto 2.j, 12 751.557 604.289 Investment properties - net
Aset takberwujud - neto Intangible assets - net
Hak pengusahaan jalan tol 2.l, 13 111.246.294 66.979.662 Toll road concession rights
Lainnya 2.k, 14 109.573 81.074 Others
Goodwill 2.d, 2.m, 15 41.849 41.849 Goodwill
Aset keuangan lainnya - neto 16, 48.e 246.677 349.695 Other financial assets - net
Aset tidak lancar lainnya - neto 2.n, 17 1.720.233 1.094.766 Other non-current assets - net
Aset derivatif 2.q, 2.r, 31 23.142 - Derivative assets
TOTAL ASET TIDAK LANCAR 121.337.214 78.766.970 TOTAL NON-CURRENT ASSETS
TOTAL ASET 129.311.989 91.139.182 TOTAL ASSETS
*)Direklasifikasi, lihat catatan 50 *)Reclassified, see note 50
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes from an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
1
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
2.f, 2.q, 19, 44.a, 48.c,
Utang usaha 179.230 134.726 Accounts payable
48.e
Utang kontraktor 2.f, 2.q, 20, 44.a, 48.e 560.316 457.783 Contractors payable
Utang pajak 2.o, 18.b 363.898 785.809 Taxes payable
Beban akrual 2.q, 22, 48.c, 44.a 8.120.532 5.224.379 Accrued expenses
Utang bank 2.f, 2.q, 23, 44.a, 48.e 4.499.415 1.853.174 Bank loans
2.f, 2.q, 24, 44.a, 48.c,
Utang lembaga keuangan bukan bank 908.102 - Non-bank financial institutions loan
48.e
Liabilitas jangka panjang yang Current maturities of
jatuh tempo dalam satu tahun: long-term liabilities:
2.f, 2.q, 23, 44.a, 48.e,
Utang bank 5.072.042 360.177 Bank loans
48.c
2.f, 2.q, 24, 44.a, 48.c,
Utang lembaga keuangan bukan bank 200.000 - Non-bank financial institutions loan
48.e
Utang obligasi 2.q, 25, 48.e, 48.c - 1.100.350 Bonds payable
Liabilitas pembebasan tanah 2.f, 2.q, 26, 48.c, 48.e 1.298.843 838.542 Land acquisition liabilities
Liabilitas sewa 2.i, 2.n, 27, 48.c, 48.e 72.631 29.379 Lease liabilities
Provisi pelapisan jalan tol 2.l, 2.w, 28 541.854 493.242 Provision for overlay
Pendapatan diterima dimuka 29 46.724 139.659 Unearned revenue
Liabilitas imbalan kerja 2.p, 30 1.794 1.794 Employee benefits liability
Liabilitas keuangan jangka pendek lainnya 2.f, 2.q, 21, 48.c, 48.e 955.782 723.974 Other short-term financial liabilities
TOTAL LIABILITAS JANGKA PENDEK 22.821.163 12.142.988 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas pajak tangguhan 2.o, 18.c 5.651.292 1.634.980 Deferred tax liabilities
2.f, 2.q, 20, 44.a, 48.c,
Utang kontraktor jangka panjang 488.130 213.454 Long-term contractors payable
48.e
2.f, 2.q, 22, 44.a, 48.c,
Beban akrual jangka panjang 715.029 693.945 Long-term accrued expenses
48.e
Liabilitas jangka panjang - setelah Long-term liabilities - net of
dikurangi bagian yang jatuh current maturities:
tempo dalam satu tahun:
Utang bank 2.f, 2.q, 23, 44.a, 48.e 57.046.445 46.687.743 Bank loans
2.f, 2.q, 24, 44.a, 48.c,
Utang lembaga keuangan bukan bank - 200.000 Non-bank financial institutions loan
48.e
Utang obligasi 2.q, 25, 48.c, 48.e 897.353 895.770 Bonds payable
Liabilitas pembebasan tanah 2.f, 2.q, 26, 48.e 251.067 859.008 Land acquisition liabilities
Liabilitas sewa 2.h, 2.n, 27, 48.c, 48.e 57.385 91.114 Lease liabilities
Provisi pelapisan jalan tol 2.l, 2.w, 28 731.649 475.964 Provision for overlay
Pendapatan diterima dimuka 29 73.683 - Unearned revenue
Liabilitas imbalan kerja Long-term employee benefits
jangka panjang 2.p, 30 1.316.108 1.256.108 liabilities
Liabilitas derivatif 2.q, 2.r, 31 67.171 90.748 Derivative liabilities
Liabilitas jangka panjang lainnya 2.q, 48.c, 48.e 284.308 275.971 Other long term liabilities
TOTAL LIABILITAS JANGKA PANJANG 67.579.620 53.374.805 TOTAL NON-CURRENT LIABILITIES
TOTAL LIABILITAS 90.400.783 65.517.793 TOTAL LIABILITIES
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes from an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to
kepada Pemilik Entitas Induk Owners of the Parent Entity
Modal saham - nilai nominal Rp500 Capital stock - Rp500 par value
(rupiah penuh) per saham (full amount) per share
Modal dasar 19.040.000.000 saham Authorized - 19,040,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid - 1 series A
penuh - 1 saham seri A Dwiwarna Dwiwarna share and
dan 7.257.871.199 saham seri B 32 3.628.936 3.628.936 7,257,871,199 series B shares
Tambahan modal disetor - neto 33 3.997.085 3.997.085 Additional paid in capital - net
Selisih atas transaksi entitas Difference from non-controlling
non-pengendali (51.064) (46.482) interest transaction
Saldo laba Retained earnings
Telah ditentukan penggunaannya 8.971.304 8.971.304 Appropriated
Belum ditentukan penggunaannya 13.697.656 7.453.482 Unappropriated
Penghasilan komprehensif lain: Other comprehensive income:
Kerugian yang belum direalisasi Unrealized loss on
dari aset keuangan pada nilai wajar (1.166.806) (1.049.514) financial assets at fair value
Pengukuran nilai wajar Measurement of fair value
derivatif lindung nilai arus kas 2.q, 2.r, 31 (50.675) (100.596) derivative for cashflow hedge
Pengukuran kembali liabilitas imbalan Remeasurements of long-term
kerja jangka panjang 2.p, 30 (1.134.999) (1.028.612) employee benefits liability
Ekuitas Neto yang Dapat
Diatribusikan kepada Net Equity Attributable to
Pemilik Entitas Induk 27.891.437 21.825.603 Owners of the Parent Entity
Kepentingan Non-Pengendali 35.a 11.019.769 3.795.786 Non-Controlling Interests
TOTAL EKUITAS 38.911.206 25.621.389 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 129.311.989 91.139.182 EQUITY
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes from an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
3
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT
KOMPREHENSIF LAIN KONSOLIDASIAN OR LOSS AND OTHER COMPREHENSIVE INCOME
Pada Tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
PENDAPATAN REVENUES
Pendapatan tol 2.t, 36 13.948.029 12.443.950 Toll operating revenues
Pendapatan usaha lainnya 2.t, 36 1.617.953 1.338.608 Other operating revenues
Pendapatan konstruksi 2.t, 37 5.752.623 2.800.291 Construction revenue
Total 21.318.605 16.582.849 Total
BEBAN POKOK PENDAPATAN COST OF REVENUES
Beban tol dan usaha lainnya 2.t, 38 (6.643.256) (6.391.616) Toll and other operating expenses
Beban konstruksi 2.t, 37 (5.716.823) (2.773.136) Construction expense
Total (12.360.079) (9.164.752) Total
LABA BRUTO 8.958.526 7.418.097 GROSS PROFIT
Penghasilan keuangan 2.t, 40 255.966 152.421 Finance income
Penghasilan lain-lain 2.t, 40 150.107 238.004 Other income
Beban umum dan administrasi 2.t, 39 (2.007.934) (1.934.783) General and administrative expenses
Beban lain-lain 2.t, 41 (120.097) (708.320) Other expenses
Beban pajak atas penghasilan keuangan 2.o, 40 (30.675) (27.457) Tax expense of finance income
Keuntungan dari nilai wajar investasi asosiasi 1.g 4.017.364 - Gain on fair value of investment in associates
Kerugian dari nilai wajar investasi jangka pendek 1.g (963.687) - Loss on fair value of short-term investments
Keuntungan dari pembelian dengan diskon 1.g 1.058.750 - Gain on bargain purchase
Keuntungan dari pelepasan investasi 1.f, 40 - 2.245.045 Gain on divestment
LABA USAHA 11.318.320 7.383.007 PROFIT FROM OPERATIONS
Biaya keuangan 2.q, 42 (3.592.352) (3.885.342) Finance costs - net
Bagian atas laba (rugi) neto entitas asosiasi Share in net gain (loss) of associates
dan ventura bersama 2.h, 10 200.457 228.130 and joint ventures
LABA SEBELUM PAJAK PENGHASILAN 7.926.425 3.725.795 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN INCOME TAX EXPENSE
Kini 2.o, 18.c (867.313) (1.261.086) Current
Tangguhan 2.o, 18.c (309.623) (141.001) Deferred
TOTAL BEBAN PAJAK PENGHASILAN (1.176.936) (1.402.087) TOTAL INCOME TAX EXPENSE
LABA TAHUN BERJALAN 6.749.489 2.323.708 PROFIT FOR THE YEAR
OTHER COMPREHENSIVE
BEBAN KOMPREHENSIF LAIN
EXPENSE
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi tahun berikutnya to profit or loss in subsequent years
Pengukuran kembali liabilitas imbalan Remeasurements of long-term
kerja jangka panjang (131.347) (219.139) employee benefits liability
Bagian atas laba (rugi) kompehensif lain atas Share in other comprehensive gain (loss) of
asosiasi dan ventura bersama (92) (142) associates and joint ventures
Pajak penghasilan terkait 25.398 23.062 Related tax
Pengukuran kembali liabilitas imbalan Remeasurements of long-term
kerja jangka panjang - setelah pajak 2.p, 30 (106.041) (196.219) employee benefits liability - net of tax
Pos-pos yang akan direklasifikasi Item that will be reclassified to profit
ke laba rugi tahun berikutnya and loss in subsequent years
Kerugian yang belum direalisasi Unrealized loss on
dari aset keuangan pada nilai wajar (1.115.351) (1.313.484) financial assets at fair value
Penyesuaian reklasifikasi atas Reclassification adjustment on
Investasi jangka pendek diukur nilai wajar 5 963.687 - short term investment measured at fair value
Pengukuran nilai wajar Measurement of fair value
derivatif lindung nilai arus kas 2.q, 2.r, 31 48.884 5.939 derivative for cashflow hedge
Bagian atas laba (rugi) kompehensif lain atas Share in other comprehensive gain (loss) of
asosiasi dan ventura bersama 11.895 (10.242) associates and joint ventures
Pajak penghasilan terkait 33.986 7.914 Related tax
Subtotal pos-pos yang akan direklasifikasi Subtotal Item that will be reclassified to profit
ke laba rugi tahun berikutnya (56.899) (1.309.873) and loss in subsequent years
BEBAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE EXPENSE
TAHUN BERJALAN (162.940) (1.506.092) FOR THE YEAR
TOTAL PENGHASILAN TOTAL COMPREHENSIVE INCOME
KOMPREHENSIF TAHUN BERJALAN 6.586.549 817.616 FOR THE YEAR
Laba tahun berjalan yang dapat Profit for the year
diatribusikan kepada: attributable to:
Pemilik entitas induk 6.793.551 2.746.884 Owners of the parent entity
Kepentingan non-pengendali (44.062) (423.176) Non-controlling interest
TOTAL 6.749.489 2.323.708 TOTAL
Total penghasilan komprehensif tahun Total comprehensive income for the year
berjalan yang dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 6.619.793 1.239.322 Owners of the parent entity
Kepentingan non-pengendali 35 (33.244) (421.706) Non-controlling interest
TOTAL 6.586.549 817.616 TOTAL
LABA PER SAHAM (RUPIAH PENUH) 2.s, 43 936 378 EARNINGS PER SHARE (FULL RUPIAH)
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes from an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
4
Page 858
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah unless otherwise stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/ Equity Attributable to Owners of the Parent Entity
Penghasilan (Beban) Komprehensif Lain/ Other Comprehensive Income (Loss)
Keuntungan
(Kerugian) Pengukuran Pengukuran
Selisih Atas yang Belum Kembali Nilai Wajar Total Total Ekuitas
Transaksi Direalisasi dari Liabilitas Derivatif Penghasilan yang Dapat
Modal Entitas Non- Aset Keuangan Imbalan Kerja Lindung Nilai (Beban) Diatribusikan
Ditempatkan Tambahan Pengendali/ pada Nilai Wajar/ Jangka Panjang/ Arus Kas/ Komprehensif kepada Pemilik
dan Disetor Modal Difference Saldo Laba/ Retained Earnings Unrealized Remeasurements Measurement of Lain/ Entitas Induk/
Penuh/ Disetor - neto/ from Non- Telah Belum Gain (Loss) of Long-term Fair Value of Total Other Total Equity Kepentingan
Issued and Additional Controlling Ditentukan Ditentukan on Financial Employee Derivative Comprehensive Atributable to Non-Pengendali/ Total
Catatan/ Fully Paid Paid in Interest Penggunaannya/ Penggunaannya/ Total/ Assets at Benefits for Cashflow Income Owners of the Non-Controlling Ekuitas/
Notes Share Capital Capital - net Transaction Appropriated Unappropriated Total Fair Value Liability Hedge (Loss) Parent Entity Interests Total Equity
Saldo tanggal 1 Januari 2022 3.628.936 3.997.085 (26.912) 8.971.304 4.706.598 13.677.902 256.937 (832.036) (96.061) (671.160) 20.605.851 4.894.464 25.500.315 Balance as of January 1, 2022
Pembagian dividen 34 - - - - - - - - - - - (203) (203) Distribution of dividend
Laba (rugi) tahun berjalan 43 - - - - 2.746.884 2.746.884 - - - - 2.746.884 (423.176) 2.323.708 Profit (loss) for the year
Setoran modal dari Capital contribution
entitas non-pengendali from non-controlling
kepada entitas anak - - - - - - - - - - - 244.892 244.892 interest in subsidiaries
Selisih nilai transaksi Difference in value of restructuring
restrukturisasi entitas transaction with
non-pengendali - - (19.570) - - - - - - - (19.570) - (19.570) non-controlling interest
Penghasilan komprehensif lain: Other comprehensive income:
Pengukuran kembali liabilitas Remeasurements of long-term
imbalan kerja jangka panjang - - - - - - - (219.498) - (219.498) (219.498) 359 (219.139) employee benefits liability
Efek Pajak Terkait - - - - - - - 23.063 - 23.063 23.063 (1) 23.062 Related Tax
Bagian atas laba (rugi) komprehensif
lain atas asosiasi dan Share in other comprehensive gain (loss)
ventura bersama - associates and joint ventures -
Pengukuran kembali liabilitas Remeasurements of long-term
imbalan kerja jangka panjang - - - - - - - (141) - (141) (141) (1) (142) employee benefits liability
Keuntungan (kerugian) yang
belum direalisasi dari aset Unrealized gain (loss) on
keuangan pada nilai wajar - - - - - - (1.314.614) - - (1.314.614) (1.314.614) 1.130 (1.313.484) financial assets at fair value
Efek Pajak Terkait - - - - - - 8.163 - - 8.163 8.163 (249) 7.914 Related Tax
Pengukuran nilai wajar derivatif Measurement of fair value
lindung nilai arus kas - - - - - - - - 5.812 5.812 5.812 127 5.939 derivative for cashflow hedge
Bagian atas laba (rugi)
komprehensif lain atas asosiasi Share in other comprehensive gain (loss)
dan ventura bersama - associates and joint ventures -
pengukuran nilai wajar derivatif measurement of fair value
lindung nilai arus kas - - - - - - - - (10.347) (10.347) (10.347) 105 (10.242) derivative for cashflow hedge
Pelepasan investasi saham - - - - - - - - - - - (921.661) (921.661) Share divestment
Saldo tanggal 31 Desember 2022 3.628.936 3.997.085 (46.482) 8.971.304 7.453.482 16.424.786 (1.049.514) (1.028.612) (100.596) (2.178.722) 21.825.603 3.795.786 25.621.389 Balance as of December 31, 2022
Pembagian dividen 34 - - - - (549.377) (549.377) - - - - (549.377) (6.025) (555.402) Distribution of dividend
Laba (rugi) tahun berjalan 43 - - - - 6.793.551 6.793.551 - - - - 6.793.551 (44.062) 6.749.489 Profit (loss) for the year
Setoran modal dari Capital contribution
entitas non-pengendali from non-controlling
kepada entitas anak - - - - - - - - - - - 102.699 102.699 interest in subsidiaries
Akuisisi saham entitas anak - - - - - - - - - - - 7.157.628 7.157.628 Acquisition of subsidiaries
Selisih nilai transaksi Difference in value of transaction with
entitas non-pengendali - - (4.582) - - - - - - - (4.582) 2.925 (1.657) non-controlling interest
Penghasilan komprehensif lain: Other comprehensive income:
Pengukuran kembali liabilitas Remeasurements of long-term
imbalan kerja jangka panjang - - - - - - - (131.695) - (131.695) (131.695) 348 (131.347) employee benefits liability
Efek Pajak Terkait - - - - - - - 25.398 - 25.398 25.398 - 25.398 Related Tax
Bagian atas laba (rugi) komprehensif
lain atas asosiasi dan Share in other comprehensive gain (loss)
ventura bersama - associates and joint ventures -
Pengukuran kembali liabilitas Remeasurements of long-term
imbalan kerja jangka panjang - - - - - - - (90) - (90) (90) (2) (92) employee benefits liability
Keuntungan (kerugian) yang
belum direalisasi dari aset Unrealized gain (loss) on
keuangan pada nilai wajar - - - - - - (1.105.223) - - (1.105.223) (1.105.223) (10.128) (1.115.351) financial assets at fair value
Penyesuaian reklasifikasi atas Reclassification adjustment on short term
Investasi jangka pendek diukur nilai wajar - - - - - - 954.050 - - 954.050 954.050 9.637 963.687 investment measured at fair value
Efek Pajak Terkait - - - - - - 33.881 - - 33.881 33.881 105 33.986 Related Tax
Pengukuran nilai wajar derivatif Measurement of fair value
lindung nilai arus kas - - - - - - - - 38.145 38.145 38.145 10.739 48.884 derivative for cashflow hedge
Bagian atas laba (rugi)
komprehensif lain atas asosiasi Share in other comprehensive gain (loss)
dan ventura bersama - associates and joint ventures -
pengukuran nilai wajar derivatif measurement of fair value
lindung nilai arus kas - - - - - - - - 11.776 11.776 11.776 119 11.895 derivative for cashflow hedge
Saldo tanggal 31 Desember 2023 3.628.936 3.997.085 (51.064) 8.971.304 13.697.656 22.668.960 (1.166.806) (1.134.999) (50.675) (2.352.480) 27.891.437 11.019.769 38.911.206 Balance as of December 31, 2023
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes from an integral part of these consolidated financial statements taken as a whole.
laporan keuangan konsolidasian ini secara keseluruhan.
5
Page 859
.
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASHFLOWS
Tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022 *)
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
6, 29, 36,
Penerimaan kas dari pendapatan tol 13.957.336 12.459.781 Cash receipts from toll revenues
44.a
Penerimaan kas dari pendapatan lainnya 28, 36 1.561.622 1.191.174 Cash receipts from other revenues
8,17,18,19,
Pembayaran kepada pemasok (3.710.254) (3.463.136) Cash paid to suppliers
20, 38 ,39
Pembayaran kepada karyawan 18,30,38, 39 (2.248.918) (1.843.883) Cash paid to employees
Pembayaran biaya pelapisan ulang 29,39 (651.833) (412.303) Payment of overlay
Kas Neto Diperoleh dari Operasi 8.907.953 7.931.633 Net Cash Generated from Operations
Pembayaran pajak penghasilan 18, 38, 39 (1.297.085) (835.321) Payment of income taxes
Penerimaan bunga 40 225.291 917.842 Receipts from interest income
Pembayaran bunga 22, 42 (3.670.203) (3.991.947) Payment of interests
Kas Bersih yang Diperoleh dari Net Cash Provided by
Aktivitas Operasi 4.165.956 4.022.207 Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Dampak kombinasi bisnis 1.g 366.494 - Impact of business combination
Penerimaan atas pelepasan investasi Proceeds from disposal of investment
di Entitas Anak dan Asosiasi - 4.217.916 in a Subsidiaries and Assosiates
13, 37,
Penambahan hak pengusahaan jalan tol (5.641.190) (4.367.426) Acquisitions of toll road concession rights
38, 39
Penambahan aset takberwujud lainnya 14 (67.713) (61.804) Acquisitions of other intangible assets
Penambahan piutang talangan tanah Addition of land bridging fund
44
kepada Pemerintah (83.596) (461.847) to the Government
Pencairan dana dibatasi
penggunaannya - neto 9 22.689 279.299 Disbursement of restricted fund - net
Penambahan investasi asosiasi dan Addition of investment in
10
ventura bersama (704.529) (371.625) associates and joint ventures - net
Penerimaan dividen atas Investasi Asosiasi 10 - 1.822 Receipt of dividends on investment in associates
Penambahan aset tetap 11 (74.372) (53.593) Acquisitions of fixed assets
Penerimaan atas penjualan aset tetap 34.493 16.073 Proceeds from disposal of fixed assets
Perolehan properti investasi 12 (227.701) (207.484) Acquisitions of property investment
Penambahan uang muka setoran modal Addition of advance payments for
aset keuangan 17 (2.365) - capital investment in financial assets
Penerimaan dividen atas aset keuangan 40 17.773 10.866 Receipt of dividends on financial assets
Penambahan investasi aset keuangan 16 - (278.345) Addition of investment in financial assets
Penambahan aset tidak lancar lainnya 17 (58.383) (53.490) Acquisitions of other non-current assets
Penerimaan pelunasan pinjaman Payment receipt of associates
entitas asosiasi dan ventura bersama 5 - 621.178 and joint ventures receivables
Pelepasan investasi jangka pendek - 125.391 Disposal of short-term investment
Penambahan investasi jangka pendek 5 (1.905.953) (1.056.602) Addition of short-term investment
Kas Neto yang Digunakan untuk Net Cash Used in
Aktivitas Investasi (8.324.353) (1.639.671) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan utang bank 23 17.673.280 10.786.708 Proceeds from bank loans
Penerimaan utang lembaga keuangan Proceeds from non-bank financial
bukan bank 908.102 - institution loan
Penerimaan dari penerbitan saham Proceeds from issuance
di entitas anak oleh pihak of shares in a subsidiaries
non-pengendali 24 102.699 244.892 by non-controlling interests
Pembayaran utang bank 23 (16.567.983) (9.863.478) Payments of bank loans
Pembayaran utang lembaga keuangan Payments of non-bank financial
bukan bank 24 - (1.149.300) institution loan
Pembayaran utang obligasi 25 (1.100.350) - Payment of bonds
Liabilitas pembebasan tanah 26 (147.640) - Land acquisition liabilities
Pembayaran liabilitas sewa 27 (144.774) (76.710) Payment of lease liability
Pembayaran pinjaman kepada Payment to non-controlling
pemegang saham non-pengendali - (4.021) shardeholders loan
Pembayaran dividen (555.104) (148) Payment of dividend
Kas Neto yang Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)
Aktivitas Pendanaan 168.230 (62.057) Financing Activities
PENURUNAN NETO NET DECREASE IN
KAS DAN SETARA KAS (3.990.167) 2.320.479 CASH AND CASH EQUIVALENTS
Kas dan Setara Kas dari Entitas Cash and Cash Equivalents of
Anak yang Didekonsolidasikan - (170.450) Deconsolidated Subsidiaries
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS AT
AWAL TAHUN 4 8.429.118 6.279.089 BEGINNING OF THE YEAR
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS AT
AKHIR TAHUN 4 4.438.951 8.429.118 END OF YEAR
*)Direklasifikasi, lihat catatan 50 *)Reclassified, see note 50
Transaksi non-kas dan rekonsiliasi liabilitas yang timbul dari aktivitas Non-cash transactions and reconciliation of liabilities arising from
pendanaan disajikan di Catatan 49. financing activities are presented in Note 49.
Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes from an integral part of these consolidated financial
keuangan konsolidasian secara keseluruhan. statements taken as a whole
6
Page 860
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. The Company’s establishment
PT Jasa Marga (Persero) Tbk (“Perusahaan”) PT Jasa Marga (Persero) Tbk (the “Company”)
dibentuk berdasarkan Peraturan Pemerintah was established under the Government
Republik Indonesia (“Pemerintah”) No. 4 Tahun Regulation of the Republic of Indonesia (the
1978 tentang Penyertaan Modal Negara Republik “Government”) No. 4 Year 1978 regarding the
Indonesia mengenai pendirian Perusahaan State Capital Investment for the establishment
Perseroan (Persero) di bidang pengelolaan, of a State-Owned Company (Persero) in the
pemeliharaan dan pengadaan jaringan jalan tol, area of management, maintenance and
serta ketentuan-ketentuan pengusahaannya development of toll roads, and the detailed
(Lembaran Negara Republik Indonesia management regulations (State Gazette
No. 4 Tahun 1978 juncto Surat Keputusan Menteri No. 4 Year 1978 in conjunction with the Decree
Keuangan Republik Indonesia of the Ministry of Finance of the Republic of
No. 90/KMK.06/1978 tentang Penetapan Modal Indonesia No. 90/KMK.06/1978 regarding the
Perusahaan, tanggal 27 Februari 1978). Determination of the Share Capital of the
Perusahaan didirikan berdasarkan Akta Notaris Company dated February 27, 1978). The
Kartini Mulyadi, S.H., No. 1 tanggal 1 Maret 1978. Company was established based on Notarial
Akta pendirian disahkan oleh Menteri Kehakiman Deed No. 1 dated March 1, 1978 of Kartini
Republik Indonesia dalam Surat Keputusan Mulyadi, S.H., The Deed of Establishment was
No. Y.A.5/130/1 tanggal 22 Februari 1982 dan authorized by the Ministry of Justice of the
didaftarkan di Kantor Pengadilan Negeri Jakarta Republic of Indonesia in its Decision Letter
No. 766 dan 767, tanggal 2 Maret 1982 serta No. Y.A.5/130/1 dated February 22, 1982 and
diumumkan dalam Lembaran Berita Negara was filed in Jakarta High Court No. 766 and 767
Republik Indonesia No. 73 tanggal 10 September on March 2, 1982 and was published in the State
1982, tambahan No. 1138. Gazette No. 73 dated September 10, 1982,
addition No. 1138.
Anggaran dasar Perusahaan telah beberapa kali The Company's articles of association has been
mengalami perubahan dengan perubahan amended several times, the last amendment of
terakhir diaktakan dalam Akta Notaris which was under notarized under Notarial Deed
No. 30 tanggal 14 Februari 2023 dari Notaris Ir. No. 30 dated February 14, 2023 from Notary Ir.
Nanette Cahyanie Handari Adi Warsito, S.H. dan Nanette Cahyanie Handari Adi Warsito, S.H.
surat pengesahan dari Kementerian Hukum dan and a letter of endorsement from the Ministry of
Hak Asasi Manusia Republik Indonesia Law and Human Rights of the Republic of
No. AHU-AH.01.09-0091890 tanggal 14 Februari Indonesia No. AHU-AH.01.09-0091890 dated
2023 mengenai perubahan Direksi dan February 14, 2023 regarding the change in
Komisaris, Dewan Komisaris dan Direksi Directors and Commissioners, Boards of
diungkapkan pada Catatan 1.d. Commissioners and Directors are disclosed in
the Note 1.d.
Sesuai dengan Pasal 3 anggaran dasar According to Article 3 of the Company's articles
Perusahaan, maksud dan tujuan usaha of association, its scope of business is mainly to
Perusahaan adalah turut serta melaksanakan engage in performing and assisting the
dan menunjang kebijaksanaan dan program Government's programs and policies in
Pemerintah di bidang ekonomi dan economy sector and generally in national
pembangunan nasional pada umumnya, development, especially in development of toll
khususnya pembangunan di bidang roads and all their supporting facilities while
pengusahaan jalan tol dengan sarana complying to the principles of limited liability
penunjangnya dengan menerapkan company.
prinsip-prinsip perusahaan terbatas.
7
Page 861
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan (lanjutan) a. The Company’s establishment (continued)
Untuk mencapai maksud dan tujuan tersebut, To achieve these objectives, the Company
Perusahaan melaksanakan kegiatan usaha performs the following activities:
sebagai berikut:
(i) Melakukan perencanaan teknis, (i) Performs technical planning for
pelaksanaan konstruksi, pengoperasian construction, operation and/or
dan/atau pemeliharaan jalan tol; maintenance of toll road;
(ii) Mengusahakan lahan di ruang milik jalan (ii) Organizes the land in toll road area
tol (Rumijatol) dan lahan yang berbatasan (Rumijatol) and the land along the
dengan Rumijatol untuk tempat istirahat Rumijatol designated for vehicle rest area
kendaraan dan pelayanan berikut dengan and service including the facilities and
fasilitas-fasilitasnya dan usaha lainnya, other businesses operating there either
baik diusahakan sendiri maupun bekerja separately or in cooperation with other
sama dengan pihak lain; dan parties; and
(iii) Menjalankan kegiatan dan usaha lain (iii) Performs other activities and business in
dalam rangka pemanfaatan dan order to utilize and develop the Company's
pengembangan sumber daya yang dimiliki resources, either directly or through
Perusahaan, baik secara langsung investments, subject to laws and
maupun melalui penyertaan, dengan regulations.
memperhatikan peraturan perundang-
undangan.
Perusahaan memulai kegiatan usaha The Company started its commercial operations
komersial pada tahun 1978. in 1978.
Perusahaan menjalankan kegiatan The Company runs its operations based on Law
operasionalnya berdasarkan UU No. 38 Tahun No. 38 Year 2004 about the Road and PP No.
2004 tentang Jalan dan PP No. 15 Tahun 2005 15 Year 2005 regarding Toll road management
tentang Jalan Tol. Wewenang authority of the Government. Certain
penyelenggaraan jalan tol berada pada Government authority in the administration of
Pemerintah. Sebagian wewenang Pemerintah toll roads are implemented by the Indonesia
dalam penyelenggaraan jalan tol dilaksanakan Toll Road Authority (BPJT). Toll road
oleh Badan Pengatur Jalan Tol (BPJT). concession are granted to state-owned
Pengusahaan jalan tol dilakukan oleh badan enterprises and/or regional owned enterprises
usaha milik negara dan/atau badan usaha milik and/or private companies. Concession are
daerah dan/atau badan usaha milik swasta. granted by the Government to the business
Pengusahaan jalan tol yang diberikan oleh entities through transparent and open tender.
Pemerintah kepada badan usaha dilakukan The Company's head office is located at Plaza
melalui pelelangan secara transparan dan Tol Taman Mini Indonesia Indah, Jakarta
terbuka. Kantor pusat Perusahaan 13550. The Company operates 9 toll roads,
berkedudukan di Plaza Tol Taman Mini which are managed by its two regions, with
Indonesia Indah, Jakarta 13550. Perusahaan details as follows:
mengoperasikan 9 ruas jalan tol yang dikelola
oleh dua regional dengan rincian sebagai
berikut:
Mulai Konsesi
Periode Masa Konsesi
Ruas Jalan Tol/ Panjang Jalan/ Length (Tahun)/
Regional/ Regional (Tahun)/ Concession
Toll Road Sections (KM) Start of Consession
Period (Year)
(Year)
Jakarta - Bogor - Ciawi 59 2005 40
Jakarta - Tangerang 33 2005 40
Regional Jasamarga
Prof. Dr. Ir. Sedyatmo 14 2005 40
Metropolitan Tollroad (RJMT)
Cawang - Tomang - Pluit 24 2005 40
Cikampek - Padalarang 59 2005 40
8
Page 862
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan (lanjutan) a. The Company’s establishment (continued)
Mulai Konsesi
Periode Masa Konsesi
Ruas Jalan Tol/ Panjang Jalan/ Length (Tahun)/
Regional/ Regional (Tahun)/ Concession
Toll Road Sections (KM) Start of Consession
Period (Year)
(Year)
Padalarang - Cileunyi 64 2005 40
Regional Jasamarga Ruas Lingkar Luar Jakarta (JORR
36 2005 40
Metropolitan Tollroad (RJMT) Seksi Non S)
Ulujami Pondok Aren 14 2005 40
Regional Jasamarga Nusantara Belawan - Medan - Tanjung
43 2005 40
Tollroad (RJNT) Morawa
b. Penawaran umum Perusahaan b. The Company’s initial public offering
Pada tanggal 1 November 2007, Perusahaan On November 1, 2007, the Company received
memperoleh pernyataan efektif dari Badan from the Chairman of the Capital Market
Pengawas Pasar Modal - Lembaga Keuangan Supervisory Agency and Financial Institutions
(Bapepam - LK), selanjutnya menjadi Otoritas (Bapepam - LK), currently known as the
Jasa Keuangan Indonesia, melalui Surat Indonesian Financial Services Authority, in its
No. S-5526/BL/2007 untuk melakukan notice letter No. S-5526/BL/2007, which stated
penawaran umum perdana saham (IPO) the effectivity to conduct an Initial Public
sebanyak 2.040.000.000 saham atas nama Offering (IPO) of 2,040,000,000 Series B
Seri B dengan nilai nominal Rp500 (Rupiah shares with par value of Rp500 (full Rupiah) of
penuh) dengan harga penawaran sebesar the Company at an offering price per share of
Rp1.700 (Rupiah penuh) per saham melalui Rp1,700 (full Rupiah) through capital market
pasar modal dan dicatatkan pada Bursa Efek and registered both in the Jakarta and
Jakarta dan Surabaya (selanjutnya digabung Surabaya Stock Exchanges (subsequently
menjadi Bursa Efek Indonesia). combined as the Indonesia Stock Exchange).
Sejak penawaran umum perdana sampai Since its initial public offering until end of
dengan akhir tahun pelaporan, Perusahaan reporting year, the Company has made the
telah melakukan aksi korporasi sebagai berikut: following corporate actions:
1. Pembelian kembali saham Perusahaan 1. Buy back of the Company’s shares on
pada 24 Oktober 2008 sampai dengan October 24, 2008 until January 12, 2009
12 Januari 2009 dilakukan mengingat was done considering the condition of the
kondisi pasar saham saat itu berpotensi stock market, indication of potential crisis
krisis dimana Indeks Harga Saham where the Composite Stock Price Index
Gabungan (IHSG) Bursa Efek Indonesia (CSPI) in Indonesia Stock Exchange (IDX)
(BEI) menurun cukup signifikan sehingga significantly decreased thus providing an
memberikan peluang pada Perusahaan opportunity for the Company to buy back
untuk membeli kembali sahamnya dengan its shares subject to the ability of the
memperhatikan kemampuan Perusahaan Company and applicable regulations. In
dan ketentuan yang berlaku. Perusahaan this case, the Company was aided by
dalam hal ini dibantu oleh PT Bahana PT Bahana Securities as its Corporate
Securities sebagai Perusahaan Wakil Broker Securities Trading. Funds issued by
Perantara Perdagangan Efek. Dana yang the Company to buy back 24,523,500
dikeluarkan Perusahaan untuk membeli shares (Treasury Stock) amounted to
kembali 24.523.500 lembar saham Rp21,837.
(Treasury Stock) sejumlah Rp21.837.
9
Page 863
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum Perusahaan (lanjutan) b. The Company’s initial public offering
(continued)
2. Sesuai dengan Poin 4D Peraturan 2. Based on Point 4D of Bapepam-LK
Bapepam-LK No. KEP-105/BL/2010, Regulation No. KEP-105/BL/2010, XI.B2
Peraturan XI.B2 perihal Pembelian Regulations regarding Buy Back Shares
Kembali Saham yang dikeluarkan oleh issued by the Issuer or Public Company,
Emiten atau Perusahaan Publik, maka therefore, the Company has reached the
treasury stock tersebut telah memasuki maximum period of holding its treasury
periode wajib menjual (sudah dikuasai stock (already held by the Company for 3
Perusahaan selama 3 tahun) dan wajib years) and it was mandatory for resale.
untuk dijual kembali. Perusahaan dalam The Company was assisted by
penjualan kembali saham Treasury PT Danareksa Sekuritas in the resale of
dibantu oleh PT Danareksa Sekuritas. treasury shares. Sales period lasted from
Masa penjualan berlangsung dari tanggal April 5, 2012 to June 25, 2012.
5 April 2012 sampai dengan tanggal
25 Juni 2012.
3. Sesuai dengan berita acara rapat 3. In accordance to minutes of meeting
Perseroan yang dimuat dalam Akta Notaris contained in Notarial Deed No. 139 dated
No. 139 tanggal 29 Agustus 2016, August 29, 2016, shareholders of the
pemegang saham menyepakati Company agreed the increase of the
peningkatan modal ditempatkan dan Company's issued and fully paid capital
disetor Perseroan melalui Penawaran through Rights Issue. The corporate action
Umum Terbatas I dengan penerbitan Hak were authorized by the Financial Services
Memesan Efek Terlebih Dahulu (HMETD). Authorization on its letter
Aksi korporasi Perusahaan telah disetujui No. S-337/D.01/2016 dated
oleh Otoritas Jasa Keuangan dalam surat November 18, 2016, consequently the
No. S-337/D.01/2016 tanggal Company's share increased from
18 November 2016, sehingga jumlah 6,800,000,000 to 7,257,871,200 shares.
saham Perusahaan meningkat dari The changes were stated on Notarial Deed
6.800.000.000 menjadi 7.257.871.200 No. 39 dated December 20, 2016.
lembar saham. Perubahan jumlah saham
Perusahaan tersebut tertuang dalam Akta
Notaris No. 39 tanggal 20 Desember 2016.
Dana yang diperoleh Perusahaan akan Funds generated by the Company will be
digunakan untuk mendanai pembangunan used for the funding of toll road
jalan tol, khususnya tiga ruas jalan tol baru construction, particularly for three new toll
yang akan dibangun, yaitu: roads to be build, as follows:
a. Sekitar 50% untuk ruas Semarang - a. Approximately 50% for Semarang -
Batang sepanjang 75 km; Batang toll road round 75 km;
b. Sekitar 30% untuk ruas Pandaan - b. Approximately 30% for Pandaan -
Malang sepanjang 37,6 km; dan Malang toll road round 37.6 km; and
c. Sekitar 20% untuk ruas Jakarta - c. Approximately 20% for Jakarta -
Cikampek II Elevated sepanjang 36,4 Cikampek II Elevated round 36.4 km.
km.
10
Page 864
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran umum obligasi dan surat c. The Company’s public bonds and
berharga komersial Perusahaan commercial paper offering
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, the
2022, Perusahaan memiliki jumlah utang Company had a total amount of outstanding
obligasi yang belum jatuh tempo adalah bonds amounted to Rp899,650 and
sebesar Rp899.650 dan Rp2.000.000 dengan Rp2,000,000 as follows:
rinciannya sebagai berikut:
Tanggal Tanggal
Tenor Penerbitan/ Jatuh
Obligasi & Surat berharga/ (Tahun/ Issuance Tempo/
Bonds & commercial paper 2023 2022 Years) Date Maturity Date Status
Obligasi Berkelanjutan II PT Jasa Marga 2020/
Continuing Public Offering Bond II PT Jasa Marga 2020
8 September 2020/ 8 September 2023/ Lunas/
- Seri A/ Series A - 1.100.350 3
September 8, 2020 September 8, 2023 Paid
8 September 2020/ 8 September 2025/ Belum Lunas/
- Seri B/ Series B 286.000 286.000 5
September 8, 2020 September 8, 2025 Not Yet Paid
8 September 2020/ 8 September 2027/ Belum Lunas/
- Seri C/ Series C 90.050 90.050 7
September 8, 2020 September 8, 2027 Not Yet Paid
8 September 2020/ 8 September 2030/ Belum Lunas/
- Seri D/ Series D 523.600 523.600 10
September 8, 2020 September 8, 2030 Not Yet Paid
Total 899.650 2.000.000
d. Dewan komisaris dan direksi, komite audit d. Boards of commissioners and directors,
serta karyawan audit committee and employees
Susunan Dewan Komisaris dan Direksi The composition of the Company’s Boards of
Perusahaan adalah sebagai berikut: Commissioners and Directors was as follows:
2023 2022
Dewan Komisaris/Board of Commissioners
Komisaris Utama dan Komisaris Independen/ Mohammad Zainal Fatah Yuswanda Arsyad Tumenggung
President and Independent Commissioner
Wakil Komisaris/ Deputy Commissioner - - Zulfan Lindan
Komisaris/ Commissioner - - Anita Firmanti Eko Susetyowati
Komisaris/ Commissioner M. Roskanedi M. Roskanedi
Komisaris/ Commissioner Raja Erizman Raja Erizman
Komisaris/ Commissioner - - Yohanes Baptista Satya
Nugraha
Komisaris Independen/ Independent Chandra Wijaya - -
Commissioner
Komisaris Independen/ Independent Seppalga Ahmad - -
Commissioner
Komisaris Independen/ Independent Marsetio - -
Commissioner
Komisaris Independen/ Independent Abdul Rachman - -
Commissioner
11
Page 865
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan komisaris dan direksi, komite audit d. Boards of commissioners and directors,
serta karyawan (lanjutan) audit committee and employees (continued)
2023 2022
Direksi/Directors
Direktur Utama/ President Director Subakti Syukur Subakti Syukur
Direktur Keuangan dan Manajemen Risiko/
Finance and Risk Management Director Pramitha Wulanjani Ade Wahyu
Direktur Pengembangan Usaha/
Business Development Director Mohamad Agus Setiawan Mohamad Agus Setiawan
Direktur Bisnis/ Business Director Reza Febriano Reza Febriano
Direktur Operasi/ Operations Director Fitri Wiyanti Fitri Wiyanti
Direktur Human Capital &Transformasi/
Director of Human Capital & Transformation Bagus Cahya Arinta B. Bagus Cahya Arinta B.
Susunan komite audit adalah sebagai berikut: The compositions of the audit committee are as
follows:
2023 2022
Komite Audit/ Audit Committee
Ketua/ Chairman Chandra Wijaya Yuswanda A. Temenggung
Anggota/ Members Seppalga Ahmad Anita Firmanti Eko Susetyowati
Anggota/ Members Mohammad Fahmi Arkanuddin Agung Nugroho S
Anggota/ Members Siti Purnama Rizki Imbuh Sulistyarini
Susunan Sekretaris Perusahaan dan Ketua The compositions of the Corporate Secretary
Internal Audit adalah sebagai berikut: and Head of the Internal Audit are as follows:
2023 2022
Sekretaris Perusahaan/ Corporate Secretary Nixon Sitorus Nixon Sitorus
Ketua Internal Audit/ Head of the Internal Audit Agung Laksana Pranata Siti Sarah
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
Perusahaan dan entitas anak (selanjutnya Company and the subsidiaries (collectively
secara bersama-sama disebut “Kelompok referred to hereinafter as “the Group”) had
Usaha”) memiliki 7.949 dan 7.990 karyawan. 7,949 and 7,990 employees, respectively.
12
Page 866
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak yang dikonsolidasikan e. Consolidated subsidiaries
Entitas anak yang dimiliki Perusahaan, secara The Company’s subsidiaries, directly owned,
langsung, adalah sebagai berikut: are as follows:
Total aset sebelum eliminasi
(dalam jutaan rupiah)/
Persentase kepemilikan/ Tahun operasi Periode masa Total assets before elimination
Percentage of ownership (% ) komersial/ konsesi (in millions of rupiah)
Start of (Tahun)/
Entitas anak/ Aktivitas utama/ Domisili/
No. 2023 2022 commercial Concession 2023 2022
Subsidiaries Principal activity Domicile
operations period (Year)
PT Jalantol Lingkarluar
Jakarta (JLJ), berdiri Jasa pengoperasian
1 Oktober 2001/
1. tanggal 22 Desember jalan tol/ Toll road Bekasi 99,96 99,96 - 34.486 36.130
October 1, 2001
2000/ established on operation services
December 22, 2000
Pengusahaan ruas
PT Marga Sarana Jabar jalan tol Bogor Outer
(MSJ), berdiri tanggal 11 Ring Road/ Bogor 23 November 2009/
2. Bogor 55,00 55,00 45 3.307.265 3.267.854
Mei 2007/ established on Outer Ring Road toll November 23, 2009
May 11, 2007 road concession
holder
PT Marga Trans Pengusahaan ruas
Nusantara (MTN), berdiri jalan tol Kunciran -
Tangerang 20 Desember 2019/
3. tanggal 14 Mei 2008/ Serpong/ Kunciran - 60,00 60,00 35 4.091.943 4.072.070
Selatan December 20, 2019
established on May 14, Serpong toll road
2008 concession holder
Pengusahaan ruas
PT Jasamarga Kunciran jalan tol Kunciran -
Cengkareng (JKC), Cengkareng/
11 November 2021/
4 berdiri tanggal 14 Mei Kunciran - Tangerang 78,53 78,53 35 5.434.832 5.488.370
November 11, 2021
2008/ established on May Cengkareng toll
14, 2008 road concession
holder
Pengusahaan jasa
konstruksi dan
Pemeliharaan jalan
tol, jasa sewa
PT Jasamarga Tollroad peralatan tol, serta
Maintenance (JMTM), jasa sewa
10 Februari 1989/
5 berdiri tanggal 26 Agustus kendaraan/ Services Jakarta 99,82 99,82 - 2.644.488 1.919.830
February 10, 1989
1988/ established on in toll road
August 26, 1988 construction and
maintenance, toll
road equipments
rental, and vehicles
rental
PT Jasamarga Pandaan Pengusahaan ruas Pandaan 92,20 92,20 18 Juni 2015 /June 35
Pengusahaan ruas
PT Jasamarga Bali Tol
jalan tol Nusa Dua -
(JBT), berdiri tanggal 22
Tanjung Benoa/ 1 Oktober 2013/
6 Agustus 2011/ Bali 64,44 64,44 45 1.940.424 1.909.164
Nusa Dua - Tanjung October 1, 2013
established on August 22,
Benoa toll road
2011
concession holder
PT Jasamarga Related Pengembangan
Business (JMRB), berdiri bisnis properti/
15 Januari 2013/
7 tanggal 15 Januari 2013/ Business Jakarta 99,94 99,94 - 2.280.121 2.184.176
January 15, 2013
established on January development in
15, 2013 property
Pengusahaan ruas
PT Jasamarga Kualanamu jalan tol Medan-
Tol (JMKT), berdiri Kualanamu-Tebing
13 Oktober 2017/
8 tanggal 25 November tinggi/ Medan- Deli Serdang 55,00 55,00 40 4.072.786 3.972.723
October 13, 2017
2014/ established on Kualanamu-Tebing
November 25, 2014 tinggi toll road
concession holder
13
Page 867
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak yang dikonsolidasikan e. Consolidated subsidiaries (continued)
(lanjutan)
Total aset sebelum eliminasi
(dalam jutaan rupiah)/
Persentase kepemilikan/ Tahun operasi Periode masa Total assets before elimination
Percentage of ownership (% ) komersial/ konsesi (in millions of rupiah)
Start of (Tahun)/
Entitas anak/ Aktivitas utama/ Domisili/
No. 2023 2022 commercial Concession 2023 2022
Subsidiaries Principal activity Domicile
operations period (Year)
Pengusahaan ruas
PT Cinere Serpong Jaya
jalan tol Serpong -
(CSJ), berdiri tanggal 10 Tangerang 2 Juni 2021/
9 Cinere/ Serpong - 55,00 55,00 35 3.453.921 3.305.258
Juli 2008/ established on Selatan June 2, 2021
Cinere toll road
July 10, 2008
concession holder
PT Jasamarga Tollroad
Operator (JMTO), berdiri Jasa pengoperasian
31 Desember 2015/
10 tanggal 21 Agustus 2015/ jalan tol/ Toll road Jakarta 99,98 99,98 - 1.497.041 1.309.010
December 31, 2015
established on August 21, operation services
2015
PT Jasamarga Manado Pengusahaan ruas
Bitung (JMB), berdiri jalan tol Manado -
30 Oktober 2020/
11 tanggal 6 Juni 2016/ Bitung/ Manado - Manado 64,97 64,97 40 4.551.816 4.699.853
October 30, 2020
established on June 6, Bitung toll road
2016 concession holder
Pengusahaan ruas
PT Jasamarga Balikpapan
jalan tol Balikpapan
Samarinda (JBS), berdiri
– Samarinda/ 14 Juni 2020/
12 tanggal 6 Juni 2016/ Balikpapan 67,39 67,39 45 9.727.438 9.986.530
Balikpapan – June 14, 2020
established on June 6,
Samarinda toll road
2016
concession holder
PT Jasamarga Transjawa Pengusahaan ruas
Tol (JTT), berdiri tanggal jalan tol Trans Jawa/ 2 Juni 2017/
13 Jakarta 99,00 99,00 - 60.972.603 26.040.960
2 Juni 2017/ established Trans Jawa toll road June 2, 2017
on June 2, 2017 concession holder
Pengusahaan ruas
PT Jasamarga Japek jalan tol Jakarta -
Selatan (JJS), berdiri Cikampek II Sisi
Tahap konstruksi/
14 tanggal 29 Desember Selatan/ Jakarta - Jakarta 90,97 90,97 35 8.544.948 6.432.102
Under construction
2017/ established on Cikampek II South
December 29, 2017 Side toll road
concession holder
Pengusahaan ruas
PT Jasamarga
jalan tol Probolinggo
Probolinggo Banyuwangi
- Banyuwangi/
(JPB), berdiri tanggal 29 Tahap konstruksi/
15 Probolinggo - Jakarta 94,93 94,93 50 2.253.693 266.823
Desember 2017/ Under construction
Banyuwangi toll
established on December
road concession
29, 2017
holder
PT Jasamarga Jogja Pengusahaan ruas
Bawen (JJB), berdiri jalan tol Yogyakarta -
Tahap konstruksi/
16 tanggal 11 November Bawen/ Yogyakarta - Jakarta 63,15 60,00 40 3.181.299 1.040.142
Under construction
2020/ established on Bawen toll road
November 11, 2020 concession holder
PT Jasamarga Akses Pengusahaan ruas
Patimban (JAP), berdiri jalan tol Akses Tahap
17 tanggal 16 Januari 2023/ Patimban/ Akses- Jakarta 57,17 - pengembangan/ 50 986.255 -
established on January Patimban toll road Under development
16, 2023 concession holder
14
Page 868
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak yang dikonsolidasikan e. Consolidated subsidiaries (continued)
(lanjutan)
Entitas anak yang dimiliki Perusahaan secara The Company’s subsidiaries which indirectly
tidak langsung melalui JMRB dan JTT adalah owned through JMRB and JTT are as follows:
sebagai berikut:
Total aset sebelum eliminasi
(dalam jutaan rupiah)/
Persentase kepemilikan/ Tahun operasi Periode masa Total assets before elimination
Percentage of ownership (% ) komersial/ konsesi (in millions of rupiah)
Start of (Tahun)/
Entitas anak/ Aktivitas utama/ Domisili/
No. 2023 2022 commercial Concession 2023 2022
Subsidiaries Principal activity Domicile
operations period (Year)
Pembangunan
properti yaitu
PT Asiana Jakarta perumahan, gedung
Properti perkantoran, dan
(AJP), berdiri tanggal 19 apartemen/ 19 September 2012/
1 Jakarta 99,48 99,48 - 695.308 685.110
September 2012/ Construction of September 19, 2012
established property including
on September 19, 2012 residential, office
building and
apartment
PT Jasamarga Restarea
Pengelolaan tempat
Batang (JRB), berdiri
peristirahatan dan
tanggal 1 Maret 2019/
2 pelayanan/ Jakarta 89,08 89,08 - 113.769 118.483
8 Januari 2019/ March 1, 2019
Rest area
established
management
on January 8, 2019
Pengusahaan ruas
PT Jasamarga Surabaya
jalan tol Surabaya -
Mojokerto (JSM), berdiri
Mojokerto/ 26 Agustus 2011/
3 tanggal 19 Agustus 1994/ Sidoarjo 55,51 55,51 42 4.899.189 4.948.484
Surabaya - August 26, 2011
established on August 19,
Mojokerto toll road
1994
concession holder
PT Jasamarga Gempol Pengusahaan ruas
Pasuruan (JGP), berdiri jalan tol Gempol -
3 Agustus 2017/
4 tanggal 28 Juni 2010/ Pasuruan / Gempol - Pandaan 99,35 99,35 45 3.477.940 3.562.714
August 3, 2017
established on June 28, Pasuruan toll road
2010 concession holder
Pengusahaan ruas
PT Jasamarga Solo Ngawi
jalan tol Solo -
(JSN), berdiri tanggal 24 26 Juni 2018/
5 Ngawi/ Solo - Ngawi Solo 59,53 42,62 40 10.029.508 10.319.711
Maret 2009/ established June 26, 2018
toll road concession
on March 24, 2009
holder
PT Jasamarga Ngawi Pengusahaan ruas
Kertosono Kediri (JNK), jalan tol Ngawi -
1 Mei 2018/
6 berdiri tanggal 24 Maret Kertosono/ Ngawi - Madiun 59,60 45,03 35 4.870.831 4.814.203
May 1, 2018
2009/ established on Kertosono toll road
March 24, 2009 concession holder
PT Jasamarga Semarang Pengusahaan ruas
Batang (JSB), berdiri jalan tol Semarang -
12 November 2018/
7 tanggal 21 April 2016/ Batang/ Semarang - Semarang 59,80 44,18 45 12.519.352 12.746.879
November 12, 2018
established on April 21, Batang toll road
2016 concession holder
Sebagai special
purpose company
terkait pengelolaan
PT Lintas Marga Jawa
saham JSN, JNK,
(LMJ), berdiri tanggal 26
JSB/ As a special 26 Februari 2018/
8 Februari 2018/ Jakarta 97,32 - - 1.989.627 1.989.999
purpose company February 26, 2018
established on February
related to the
26, 2018
management of
JSB, JSN, JNK
Shares
15
Page 869
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perubahan kepemilikan entitas anak selama f. Changes in ownership in subsidiaries during
tahun berjalan the year
PT Jasamarga Tollroad Operator (JMTO) PT Jasamarga Tollroad Operator (JMTO)
Berdasarkan Akta Notaris No. 19 tanggal Based on Notarial Deed No. 19 dated August 7,
7 Agustus 2023 dari Notaris Neilly Iralita Iswari, 2023 from Notary Neilly Iralita Iswari, S.H.,
S.H., M.Si., M.Kn. dan surat pengesahan dari M.Si., M.Kn. and a letter of endorsement from
Kementerian Hukum dan Hak Asasi Manusia the Ministry of Law and Human Rights of the
Republik Indonesia No. AHU-AH.01.03- Republic of Indonesia No. AHU-AH.01.03-
0110304 tanggal 25 Agustus 2023, para 0110304 dated August 25, 2023, the
pemegang saham menyetujui untuk shareholders agreed to increase the issued and
meningkatkan modal ditempatkan dan disetor paid-up capital of Rp13,424 or as many as
sebesar Rp13.424 atau sebanyak 13.423.910 13,423,910 shares in non-cash or in the form of
lembar saham secara non-tunai atau berupa inbreng on the Jasamarga Tollroad Command
inbreng atas Aset Jasamarga Tollroad Center by the Company and Rp2 or as many as
Command Center oleh Perusahaan dan 2,702 shares in cash by Induk Koperasi
sebesar Rp2 atau sebanyak 2.702 lembar Karyawan Jasa Marga so that share ownership
saham secara tunai oleh Induk Koperasi in PT JMTO is as follows:
Karyawan Jasa Marga sehingga kepemilikan
saham pada PT JMTO menjadi sebagai berikut:
1. Perusahaan sebagai pemilik atas 1. The Company as the owner of 241,977,910
241.977.910 lembar saham atau setara shares or equivalent to Rp241,978 which
dengan Rp241.978 yang mewakili 99,98% represents 99.98% of the total issued
dari total seluruh saham yang telah shares; and
diterbitkan; dan
2. Induk Koperasi Karyawan Jasa Marga 2. Induk Koperasi Karyawan Jasa Marga as
sebagai pemilik atas 48.702 lembar saham the owner of 48,702 shares or equivalent to
atau setara dengan Rp48 yang mewakili Rp48 which represents 0.02% of the total
0,02% dari total seluruh saham yang telah issued shares.
diterbitkan.
Struktur permodalan JMTO saat ini adalah The current capital structure of JMTO is as
sebagai berikut: follows:
1. Harga nominal per lembar saham Rp1.000 1. The nominal price per share is Rp1,000 (full
(Rupiah penuh). Rupiah).
2. Modal dasar sebesar Rp250.000. 2. Authorized capital of Rp250,000.
3. Modal ditempatkan sebesar Rp242.026. 3. The issued capital is Rp242,026.
16
Page 870
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perubahan kepemilikan entitas anak selama f. Changes in ownership in subsidiaries during
tahun berjalan (lanjutan) the year (continued)
PT Jasamarga Japek Selatan (JJS) PT Jasamarga Japek Selatan (JJS)
Berdasarkan Akta Notaris No. 09 tanggal Based on Notarial Deed No. 09 dated
21 Desember 2023 dari Notaris Rina Utami December 21, 2023 from Notary Rina Utami
Djauhari, S.H., dan surat persetujuan dari Djauhari, S.H., and a letter of approval from the
Kementerian Hukum dan Hak Asasi Manusia Ministry of Law and Human Rights of the
Republik Indonesia No. AHU-AH.01.03- Republic of Indonesia No. AHU-AH.01.03-
0162805 tanggal 27 Desember 2023, para 0162805 dated December 27, 2023, the
pemegang saham menyetujui untuk shareholders agreed to increase the issued and
meningkatkan modal ditempatkan dan disetor paid-up capital of Rp145,552 or as many as
sebesar Rp145.552 atau sebanyak 145.552 145,552 shares in cash by the Company and
lembar saham secara tunai oleh Perusahaan Rp14,448 or as many as 14,448 shares in cash
dan sebesar Rp14.448 atau sebanyak 14.448 by PT Wiranusantara Bumi so that share
lembar saham secara tunai oleh ownership in PT JJS is as follows:
PT Wiranusantara Bumi sehingga kepemilikan
saham pada PT JJS menjadi sebagai berikut:
1. Perusahaan sebagai pemilik atas 1. The Company as the owner of 2,354,528
2.354.528 lembar saham atau setara shares or equivalent to Rp2,354,528 which
dengan Rp2.354.528 yang mewakili represents 90.97% of the total issued
90,97% dari total seluruh saham yang telah shares; and
diterbitkan; dan
2. PT Wiranusantara Bumi sebagai pemilik 2. PT Wiranusantara Bumi as the owner of
atas 233.612 lembar saham atau setara 233,612 shares or equivalent to Rp233,612
dengan Rp233.612 yang mewakili 9,03% which represents 9.03% of the total issued
dari total seluruh saham yang telah shares.
diterbitkan.
Struktur permodalan JJS saat ini adalah The current capital structure of JJS is as follows:
sebagai berikut:
1. Harga nominal per lembar saham 1. The par value per share is Rp1,000,000 (full
Rp1.000.000 (Rupiah penuh). Rupiah).
2. Modal dasar sebesar Rp2.588.140. 2. Authorized capital of Rp2,588,140.
3. Modal ditempatkan sebesar Rp2.588.140. 3. The issued capital is Rp2,588,140.
PT Jasamarga Probolinggo Banyuwangi PT Jasamarga Probolinggo Banyuwangi
(JPB) (JPB)
Berdasarkan Akta Notaris No. 01 tanggal Based on Notarial Deed No. 01 dated
6 September 2023 dari Notaris Rina Utami September 6, 2023 from Notary Rina Utami
Djauhari, S.H., dan surat persetujuan dari Djauhari, S.H., and a letter of approval from the
Kementerian Hukum dan Hak Asasi Manusia Ministry of Law and Human Rights of the
Republik Indonesia No. AHU-AH.01.03- Republic of Indonesia No. AHU-AH.01.03-
0114693 tanggal 7 September 2023, para 0114693 dated September 7, 2023, the
pemegang saham menyetujui untuk shareholders agreed to increase the issued and
meningkatkan modal ditempatkan dan disetor paid-up capital of Rp22,800 or as many as
sebesar Rp22.800 atau sebanyak 22.800 22,800 shares in cash by the Company and
lembar saham secara tunai oleh Perusahaan Rp1,200 or as many as 1,200 shares in cash by
dan sebesar Rp1.200 atau sebanyak 1.200 PT Brantas Abipraya so that share ownership in
lembar saham secara tunai oleh PT Brantas PT JPB is as follows:
Abipraya sehingga kepemilikan saham pada
PT JPB menjadi sebagai berikut:
17
Page 871
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perubahan kepemilikan entitas anak selama f. Changes in ownership in subsidiaries during
tahun berjalan (lanjutan) the year (continued)
PT Jasamarga Probolinggo Banyuwangi PT Jasamarga Probolinggo Banyuwangi
(JPB) (lanjutan) (JPB) (continued)
1. Perusahaan sebagai pemilik atas 288.373 1. The Company as the owner of 288,373
lembar saham atau setara dengan shares or equivalent to Rp288,373 which
Rp288.373 yang mewakili 94,93% dari represents 94.93% of the total issued
total seluruh saham yang telah diterbitkan; shares;
2. PT Brantas Abipraya (Persero) sebagai 2. PT Brantas Abipraya (Persero) as the owner
pemilik atas 15.188 lembar saham atau of 15,188 shares or equivalent to Rp15,188
setara dengan Rp15.188 yang mewakili which represents 5% of the total issued
5% dari total seluruh saham yang telah shares; and
diterbitkan; dan
3. PT Waskita Toll Road sebagai pemilik atas 3. PT Waskita Toll Road as the owner of 200
200 lembar saham atau setara dengan shares or equivalent to Rp200 which
Rp200 yang mewakili 0,07% dari total represents 0.07% of the total issued shares.
seluruh saham yang telah diterbitkan.
Struktur permodalan JPB saat ini adalah The current capital structure of JPB is as follows:
sebagai berikut:
1. Harga nominal per lembar saham 1. The par value per share is Rp1,000,000 (full
Rp1.000.000 (Rupiah penuh). Rupiah).
2. Modal dasar sebesar Rp600.000. 2. Authorized capital of Rp600,000.
3. Modal ditempatkan sebesar Rp303.761. 3. The issued capital is Rp303,761.
PT Jasamarga Jogja Bawen (JJB) PT Jasamarga Jogja Bawen (JJB)
Berdasarkan Akta Notaris No. 05 tanggal Based on Notarial Deed No. 05 dated
18 April 2023 dari Notaris Inne Kusumawati, April 18, 2023 from Notary Inne Kusumawati,
S.H., dan surat persetujuan dari Kementerian S.H., and a letter of approval from the Ministry
Hukum dan Hak Asasi Manusia Republik of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.03-0059172 tanggal Indonesia No. AHU-AH.01.03-0059172 dated
4 Mei 2023, para pemegang saham menyetujui May 4, 2023, the shareholders agreed to
untuk meningkatkan modal ditempatkan dan increase the issued and paid-up capital which
disetor yang semula Rp108.000 atau sebanyak was originally Rp108,000 or as many as
108.000 lembar saham, menjadi sebagai 108,000 shares, to be as follows:
berikut:
1. Perusahaan meningkatkan modal 1. The Company increase the issued and paid-
ditempatkan dan disetor sebesar up capital of Rp42,960 or as many as 42,960
Rp42.960 atau sebanyak 42.960 lembar shares making the Company as the owner
saham menjadikan Perusahaan sebagai of 107,760 shares or equivalent to
pemilik atas 107.760 lembar saham atau Rp107,760 representing 63.15% of the total
setara dengan Rp107.760 yang mewakili issued shares, which was originally had
63,15% dari total seluruh saham yang Rp64,800 or as many as 64,800 shares
telah diterbitkan, yang semula memiliki representing 60.00% of the total issued
Rp64.800 atau sebanyak 64.800 lembar shares;
saham yang mewakili 60,00% dari total
seluruh saham yang telah diterbitkan;
18
Page 872
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perubahan kepemilikan entitas anak selama f. Changes in ownership in subsidiaries during
tahun berjalan (lanjutan) the year (continued)
PT Jasamarga Jogja Bawen (JJB) (lanjutan) PT Jasamarga Jogja Bawen (JJB)
(continued)
2. PT Adhi Karya (Persero) Tbk 2. PT Adhi Karya (Persero) Tbk increase the
meningkatkan modal ditempatkan dan issued and paid-up capital of Rp8,950 or
disetor sebesar Rp8.950 atau sebanyak as many as 8,950 shares making PT Adhi
8.950 lembar saham menjadikan PT Adhi Karya as the owner of 22,450 shares or
Karya sebagai pemilik atas 22.450 lembar equivalent to Rp22,450 which represents
saham atau setara dengan Rp22.450 yang 13.16% of the total issued shares, which
mewakili 13,16% dari total seluruh saham was originally had Rp13,500 or as many as
yang telah diterbitkan, yang semula 13,500 shares representing 12.50% of the
memiliki Rp13.500 atau sebanyak 13.500 total issued shares;
lembar saham yang mewakili 12,50% dari
total seluruh saham yang telah diterbitkan;
3. PT Pembangunan Perumahan (Persero) 3. PT Pembangunan Perumahan (Persero)
Tbk meningkatkan modal ditempatkan dan Tbk increase the issued and paid-up
disetor sebesar Rp8.950 atau sebanyak capital of Rp8,950 or as many as 8,950
8.950 lembar saham menjadikan shares making PT Pembangunan
PT Pembangunan Perumahan sebagai Perumahan as the owner of 22,450 shares
pemilik atas 22.450 lembar saham atau or equivalent to Rp22,450 which
setara dengan Rp22.450 yang mewakili represents 13.16% of the total issued
13,16% dari total seluruh saham yang shares, which originally had Rp13,500 or
telah diterbitkan, yang semula memiliki as many as 13,500 shares which
Rp13.500 atau sebanyak 13.500 lembar represents 12.50% of the total issued
saham yang mewakili 12,50% dari total shares;
seluruh saham yang telah diterbitkan;
4. PT Waskita Karya (Persero) Tbk sebagai 4. PT Waskita Karya (Persero) Tbk as the
pemilik atas 13.500 lembar saham atau owner of 13,500 shares or equivalent to
setara dengan Rp13.500 yang mewakili Rp13,500 which represents 7.91% of the
7,91% dari total seluruh saham yang telah total issued shares; and
diterbitkan; dan
5. PT Brantas Abipraya (Persero) 5. PT Brantas Abipraya (Persero) increase
meningkatkan modal ditempatkan dan the issued and paid-up capital of Rp1,790
disetor sebesar Rp1.790 atau sebanyak or as many as 1,790 shares making PT
1.790 lembar saham menjadikan Brantas Abipraya as the owner of 4,490
PT Brantas Abipraya sebagai pemilik atas shares or equivalent to Rp4,490 which
4.490 lembar saham atau setara dengan represents 2.63% of the total issued
Rp4.490 yang mewakili 2,63% dari total shares, which was originally had Rp2,700
seluruh saham yang telah diterbitkan, yang or as many as 2,700 shares which
semula memiliki Rp2.700 atau sebanyak represents 2.50% of the total issued
2.700 lembar saham yang mewakili 2,50% shares.
dari total seluruh saham yang telah
diterbitkan.
19
Page 873
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perubahan kepemilikan entitas anak selama f. Changes in ownership in subsidiaries during
tahun berjalan (lanjutan) the year (continued)
PT Jasamarga Jogja Bawen (JJB) (lanjutan) PT Jasamarga Jogja Bawen (JJB)
(continued)
Struktur permodalan JJB saat ini adalah The current capital structure of JJB is as follows:
sebagai berikut:
1. Harga nominal per lembar saham 1. The par value per share is Rp1,000,000 (full
Rp1.000.000 (Rupiah penuh). Rupiah).
2. Modal dasar sebesar Rp300.000. 2. Authorized capital of Rp300,000.
3. Modal ditempatkan sebesar Rp170.650. 3. The issued capital is Rp170,650.
PT Jasamarga Akses Patimban (JAP) PT Jasamarga Akses Patimban (JAP)
JAP didirikan berdasarkan Akta Notaris JAP was established based on Notarial Deed
No. 32 tanggal 16 Januari 2023 dibuat oleh No. 32 dated January 16, 2023 made by Cindy
Cindy Annisa Mulia, S.H., M.Kn. dan disahkan Annisa Mulia, S.H., M.Kn. and authorized by the
oleh Menteri Hukum dan Hak Asasi Manusia Minister of Law and Human Rights of the
Republik Indonesia dengan Surat Keputusan Republic of Indonesia in its Decision Letter No.
AHU-0004789.AH.01.01 tanggal 20 Januari AHU-0004789.AH.01.01 dated January 20,
2023, dalam rangka melaksanakan 2023, aimed to develop the concession of the
pengusahaan ruas jalan tol Akses Patimban. Akses Patimban toll road section. Based on
Berdasarkan Akta Notaris No. 07 tanggal Notarial Deed No. 07 dated November 23, 2023
23 November 2023 dari Notaris Rina Utami from Notary Rina Utami Djauhari, S.H., and a
Djauhari, S.H., dan surat persetujuan dari letter of approval from the Ministry of Law and
Kementerian Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia No.
Republik Indonesia No. AHU-AH.01.03- AHU-AH.01.03-0140031 dated November 30,
0149031 tanggal 30 November 2023, para 2023, the shareholders agreed to increase the
pemegang saham menyetujui untuk issued and paid-up capital which was originally
meningkatkan modal ditempatkan dan disetor Rp25,000 or as many as 25,000 shares, to be as
yang semula Rp25.000 atau sebanyak 25.000 follows:
lembar saham, menjadi sebagai berikut:
1. Perusahaan meningkatkan modal 1. The Company increased its issued and
ditempatkan dan disetor sebesar paid-up capital by Rp23,650 or as many as
Rp23.650 atau sebanyak 23.650 lembar 23,650 shares, making the Company the
saham menjadikan Perusahaan sebagai owner of 37,400 shares or equivalent to
pemilik atas 37.400 lembar saham atau Rp37,400 which represents 57.17% of the
setara dengan Rp37.400 yang mewakili total issued shares, which originally owned
57,17% dari total seluruh saham yang Rp13,750 or as many as 13,750 shares
telah diterbitkan, yang semula memiliki which represents 55% of the total issued
Rp13.750 atau sebanyak 13.750 lembar shares;
saham yang mewakili 55% dari total
seluruh saham yang telah diterbitkan;
2. PT Nusa Raya Cipta Tbk meningkatkan 2. PT Nusa Raya Cipta Tbk increased its
modal ditempatkan dan disetor sebesar issued and paid-up capital by Rp9,460 or as
Rp9.460 atau sebanyak 9.460 lembar many as 9,460 shares, making PT Nusa
saham menjadikan PT Nusa Raya Cipta Raya Cipta Tbk the owner of 14,960 shares
Tbk sebagai pemilik atas 14.960 lembar or equivalent to Rp14,960 which represents
saham atau setara dengan Rp14.960 22.87% of the total issued shares, which
yang mewakili 22,87% dari total seluruh originally owned Rp5,500 or as many as
saham yang telah diterbitkan, yang 5,500 shares which represents 22% of the
semula memiliki Rp5.500 atau sebanyak total issued shares;
5.500 lembar saham yang mewakili 22%
dari total seluruh saham yang telah
diterbitkan;
20
Page 874
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perubahan kepemilikan entitas anak selama f. Changes in ownership in subsidiaries during
tahun berjalan (lanjutan) the year (continued)
PT Jasamarga Akses Patimban (JAP) PT Jasamarga Akses Patimban (JAP)
(lanjutan) (continued)
3. PT Adhi Karya (Persero) Tbk 3. PT Adhi Karya (Persero) Tbk increased its
meningkatkan modal ditempatkan dan issued and paid-up capital by Rp2,580 or as
disetor sebesar Rp2.580 atau sebanyak many as 2,580 shares, making PT Adhi
2.580 lembar saham menjadikan PT Adhi Karya the owner of 4,080 shares or
Karya sebagai pemilik atas 4.080 lembar equivalent to Rp4,080 which represents
saham atau setara dengan Rp4.080 yang 6.24% of the total issued shares, which
mewakili 6,24% dari total seluruh saham originally owned Rp1,500 or as many as
yang telah diterbitkan, yang semula 1,500 shares which represents 6% of the
memiliki Rp1.500 atau sebanyak 1.500 total issued shares;
lembar saham yang mewakili 6% dari total
seluruh saham yang telah diterbitkan;
4. PT PP (Persero) Tbk meningkatkan 4. PT PP (Persero) Tbk increased its issued
modal ditempatkan dan disetor sebesar and paid-up capital by Rp2,580 or as many
Rp2.580 atau sebanyak 2.580 lembar as 2,580 shares making PT PP (Persero)
saham menjadikan PT PP (Persero) Tbk Tbk the owner of 4,080 shares or equivalent
sebagai pemilik atas 4.080 lembar saham to Rp4,080 which represents 6.24% of the
atau setara dengan Rp4.080 yang total issued shares, which originally owned
mewakili 6,24% dari total seluruh saham Rp1,500 or as many as 1,500 shares which
yang telah diterbitkan, yang semula represents 6% of the total issued shares;
memiliki Rp1.500 atau sebanyak 1.500
lembar saham yang mewakili 6% dari total
seluruh saham yang telah diterbitkan;
5. PT Wijaya Karya (Persero) Tbk sebagai 5. PT Wijaya Karya (Persero) Tbk as the
pemilik atas 1.500 lembar saham atau owner of 1,500 shares or equivalent to
setara dengan Rp1.500 yang mewakili Rp1,500 which represents 2.29% of the total
2,29% dari total seluruh saham yang telah shares issued in JAP; and
diterbitkan di JAP; dan
6. PT Subang Sejahtera meningkatkan 6. PT Subang Sejahtera increased its issued
modal ditempatkan dan disetor sebesar and paid-up capital by Rp2,150 or as many
Rp2.150 atau sebanyak 2.150 lembar as 2,150 shares, making PT Subang
saham menjadikan PT Subang Sejahtera Sejahtera the owner of 3,400 shares or
sebagai pemilik atas 3.400 lembar saham equivalent to Rp3,400 which represents
atau setara dengan Rp3.400 yang 5.2% of the total issued shares, which
mewakili 5,2% dari total seluruh saham originally owned Rp1,250 or as many as
yang telah diterbitkan, yang semula 1,250 shares which represents 5% of the
memiliki Rp1.250 atau sebanyak 1.250 total issued shares.
lembar saham yang mewakili 5% dari total
seluruh saham yang telah diterbitkan.
Struktur permodalan JAP saat ini adalah The current capital structure of JAP is as follows:
sebagai berikut:
1. Harga nominal per lembar saham 1. The par value per share is Rp1,000,000 (full
Rp1.000.000 (Rupiah penuh). Rupiah).
2. Modal dasar sebesar Rp100.000. 2. Authorized capital of Rp100,000.
3. Modal ditempatkan sebesar Rp65.420. 3. The issued capital is Rp65,420.
21
Page 875
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perubahan kepemilikan entitas anak selama f. Changes in ownership in subsidiaries during
tahun berjalan (lanjutan) the year (continued)
PT Jasamarga Solo Ngawi (JSN) PT Jasamarga Solo Ngawi (JSN)
Berdasarkan Akta Notaris No. 20 tanggal Based on Notarial Deed No. 20 dated July 27,
27 Juli 2023 dari Notaris Mudita Chitta Odang, 2023 from Notary Mudita Chitta Odang, S.H.,
S.H., M.Kn., komposisi kepemilikan saham M.Kn., the composition of share ownership in
pada JSN sebagai berikut: JSN is as follows:
1. PT Jasamarga Transjawa Tol sebagai 1. PT Jasamarga Transjawa Tol as the owner
pemilik atas 72.035.758 lembar saham of 72,035,758 shares or equivalent to
atau setara dengan Rp1.584.787 yang Rp1,584,787 which represents 43% of the
mewakili 43% dari total seluruh saham total issued shares;
yang telah diterbitkan;
2. Kings Key Limited sebagai pemilik atas 2. Kings Key Limited as the owner of
67.607.830 lembar saham atau setara 67,607,830 shares or equivalent to
dengan Rp1.487.372 yang mewakili 40% Rp1,487,372 which represents 40% of the
dari total seluruh saham yang telah total issued shares; and
diterbitkan; dan
3. PT Lintas Marga Jawa sebagai pemilik atas 3. PT Lintas Marga Jawa as the owner of
29.375.987 lembar saham atau setara 29,375,987 shares or equivalent to
dengan Rp646.272 yang mewakili 17% Rp646,272 which represents 17% of the
dari total seluruh saham yang telah total issued shares.
diterbitkan.
Struktur permodalan JSN saat ini adalah The current capital structure of JSN is as follows:
sebagai berikut:
1. Harga nominal per lembar saham Rp22.000 1. The par value per share is Rp22,000 (full
(Rupiah penuh). Rupiah).
2. Modal dasar sebesar Rp3.718.431. 2. Authorized capital of Rp3,718,431.
3. Modal ditempatkan sebesar Rp3.718.431. 3. The issued capital is Rp3,718,431.
PT Jasamarga Ngawi Kertosono Kediri PT Jasamarga Ngawi Kertosono Kediri
(JNK) (JNK)
Berdasarkan Akta Notaris No. 21 tanggal Based on Notarial Deed No. 21 dated July 27,
27 Juli 2023 dari Notaris Mudita Chitta Odang, 2023 from Notary Mudita Chitta Odang, S.H.,
S.H., M.Kn., komposisi kepemilikan saham M.Kn., the composition of share ownership in
pada JNK sebagai berikut: JNK is as follows:
1. PT Jasamarga Transjawa Tol sebagai 1. PT Jasamarga Transjawa Tol as the owner
pemilik atas 34.070.766 lembar saham of 34,070,766 shares or equivalent to
atau setara dengan Rp749.557 yang Rp749,557 which represents 45% of the
mewakili 45% dari total seluruh saham total issued shares;
yang telah diterbitkan;
2. Kings Key Limited sebagai pemilik atas 2. Kings Key Limited as the owner of
30.264.368 lembar saham atau setara 30,264,368 shares or equivalent to
dengan Rp665.816 yang mewakili 40% Rp665,816 which which represents 40% of
dari total seluruh saham yang telah the total issued shares; and
diterbitkan; dan
22
Page 876
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perubahan kepemilikan entitas anak selama f. Changes in ownership in subsidiaries during
tahun berjalan (lanjutan) the year (continued)
PT Jasamarga Ngawi Kertosono Kediri PT Jasamarga Ngawi Kertosono Kediri
(JNK) (lanjutan) (JNK) (continued)
3. PT Lintas Marga Jawa sebagai pemilik atas 3. PT Lintas Marga Jawa as the owner of
11.325.786 lembar saham atau setara 11,325,786 shares or equivalent to
dengan Rp249.167 yang mewakili 15% Rp249,167 which represents 15% of the
dari total seluruh saham yang telah total issued shares.
diterbitkan.
Struktur permodalan JNK saat ini adalah The current capital structure of JNK is as follows:
sebagai berikut:
1. Harga nominal per lembar saham 1. The par value per share is Rp22,000 (full
Rp22.000 (Rupiah penuh). Rupiah).
2. Modal dasar sebesar Rp2.000.075. 2. Authorized capital of Rp2,000,075.
3. Modal ditempatkan sebesar Rp1.664.540. 3. The issued capital is Rp1,664,540.
PT Jasamarga Semarang Batang (JSB) PT Jasamarga Semarang Batang (JSB)
Berdasarkan Akta Notaris No. 12 tanggal Based on Notarial Deed No. 12 dated
5 Desember 2022 dari Notaris Mala Mukti, S.H., December 5, 2022 from Notary Mala Mukti,
LL.M., komposisi kepemilikan saham pada JSB S.H., LL.M., the composition of share
sebagai berikut: ownership in JSB is as follows:
1. PT Jasamarga Transjawa Tol sebagai 1. PT Jasamarga Transjawa Tol as the owner
pemilik atas 1.846.112.128 lembar saham of 1,846,112,128 shares or equivalent to
atau setara dengan Rp1.846.112 yang Rp1,846,112 which represents 44% of the
mewakili 44% dari total seluruh saham total issued shares;
yang telah diterbitkan;
2. Kings Bless Limited sebagai pemilik atas 2. Kings Bless Limited as the owner of
1.662.045.760 lembar saham atau setara 1,662,045,760 shares or equivalent to
dengan Rp1.662.046 yang mewakili 40% Rp1,662,046 which represents 40% of the
dari total seluruh saham yang telah total issued shares; and
diterbitkan; dan
3. PT Lintas Marga Jawa sebagai pemilik atas 3. PT Lintas Marga Jawa as the owner of
670.506.512 lembar saham atau setara 670,506,512 shares or equivalent to
dengan Rp670.506 yang mewakili 16% Rp670,506 which represents 16% of the
dari total seluruh saham yang telah total issued shares.
diterbitkan.
Struktur permodalan JSB saat ini adalah The current capital structure of JSB is as follows:
sebagai berikut:
1. Harga nominal per lembar saham 1. The par value per share is Rp1,000,000
Rp1.000.000 (Rupiah penuh). (full Rupiah).
2. Modal dasar sebesar Rp4.346.858. 2. Authorized capital of Rp4,346,858.
3. Modal ditempatkan sebesar Rp4.178.664. 3. The issued capital is Rp4,178,664.
23
Page 877
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
g. Kombinasi bisnis g. Business combination
Pada tanggal 27 Juli 2023, PT Jasamarga On July 27, 2023, PT Jasamarga Transjawa
Transjawa Tol menerima pengalihan hak Tol received the transfer of ownership rights to
kepemilikan atas seluruh saham milik Reksa all shares belonging to the Reksa Dana
Dana Penyertaan Terbatas Mandiri Infrastruktur Penyertaan Terbatas Mandiri Infrastruktur
Ekuitas Transjawa pada PT Lintas Marga Jawa Ekuitas Transjawa to PT Lintas Marga Jawa
sebanyak 194.336.593 lembar saham. totaling 194,336,593 shares. This transfer is
Pengalihan ini merupakan bagian dari part of the dissolution and liquidation of the
pembubaran dan likuidasi Reksa Dana Reksa Dana Penyertaan Terbatas Mandiri
Penyertaan Terbatas Mandiri Infrastruktur Infrastruktur Ekuitas Transjawa (Note 5).
Ekuitas Transjawa (Catatan 5).
Kegiatan utama PT Lintas Marga Jawa adalah The main activity of PT Lintas Marga Jawa is as
sebagai Perusahaan induk atas investasi a holding company for share investments in
saham pada tiga Perusahaan yang bergerak three companies engaged in toll road
dalam pengusahaan jalan tol yaitu operations, namely PT Jasamarga Semarang
PT Jasamarga Semarang Batang, PT Batang, PT Jasamarga Solo Ngawi and
Jasamarga Solo Ngawi dan PT Jasamarga PT Jasamarga Ngawi Kertosono Kediri, with
Ngawi Kertosono Kediri, dengan persentase ownership percentages of 16%, 17% and 15%,
kepemilikan masing-masing sebesar 16%, 17% respectively.
dan 15%.
Setelah pengalihan ini, PT Jasamarga After this transfer, PT Jasamarga Transjawa Tol
Transjawa Tol memperoleh pengendalian obtained direct and indirect control over
langsung dan tidak langsung atas PT Lintas PT Lintas Marga Jawa, PT Jasamarga
Marga Jawa, PT Jasamarga Semarang Batang, Semarang Batang, PT Jasamarga Solo Ngawi
PT Jasamarga Solo Ngawi dan PT Jasamarga and PT Jasamarga Ngawi Kertosono Kediri with
Ngawi Kertosono Kediri dengan persentase ownership percentages of 97.32%, 59.80%,
kepemilikan pada masing-masing sebesar 59.53% and 59.60%, respectively.
97,32%, 59,80%, 59,53% dan 59,60%.
Sebelum pengendalian diperoleh, Before control was obtained, PT Jasamarga
PT Jasamarga Transjawa Tol memiliki Transjawa Tol had direct ownership of
kepemilikan langsung atas PT Jasamarga PT Jasamarga Semarang Batang, PT
Semarang Batang, PT Jasamarga Solo Ngawi Jasamarga Solo Ngawi and PT Jasamarga
dan PT Jasamarga Ngawi Kertosono Kediri Ngawi Kertosono Kediri which these
yang mana Investasi ini diperhitungkan dengan investments were accounted for using the
menggunakan metode ekuitas (Catatan 10). equity method (Note 10).
Sebagai bagian dari akuntansi kombinasi As part of business combination accounting, the
bisnis, Perusahaan mengukur kembali Company remeasures its prior holdings at fair
kepemilikan sebelumnya pada nilai wajar dan value and uses that value to determine the
menggunakan nilai tersebut untuk menentukan value of goodwill. The remeasurement uses an
nilai goodwill. Pengukuran kembali income approach method calculated by an
menggunakan metode penilaian pendapatan independent appraiser.
yang dihitung oleh penilai independen.
24
Page 878
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
g. Kombinasi bisnis (lanjutan) g. Business combination (continued)
Keuntungan dari pengukuran kembali nilai The gain from remeasurement of fair value
wajar kepemilikan sebagai entitas asosiasi oleh revaluation of ownership as an associated by
PT Jasamarga Transjawa Tol yang diakui PT Jasamarga Transjawa Tol which are
dalam laba rugi adalah sebagai berikut: recognized in profit or loss are as follows:
28 Juli 2023/
July 28, 2023
Nilai wajar atas entitas Fair value of the ownership interest
Asosiasi yang sebelumnya dimiliki 7.752.591 on investment in Associates that previously held
Nilai tercatat investasi asosiasi (3.735.227) Carrying amount of investment in associates
Keuntungan 4.017.364 Gain
Kerugian dari pengukuran kembali nilai wajar The losses from from remeasurement of fair
kepemilikan dari investasi jangka pendek oleh value of ownership of short-term investments
PT Jasamarga Transjawa Tol yang diakui by PT Jasamarga Transjawa Tol which are
dalam laba rugi adalah sebagai berikut: recognized in profit or loss are as follows:
28 Juli 2023/
July 28, 2023
Nilai wajar atas investasi jangka pendek 1.929.240 Fair value of short-term investment
Nilai tercatat investasi jangka pendek (2.892.927) Carrying amount of short-term invesment
Kerugian (963.687) Loss
Keuntungan atau kerugian kumulatif dari Cumulative gains or losses from short-term
investasi jangka pendek yang diakui sebagai investments recognized as other
penghasilan komprehensif lainnya comprehensive income are reclassified to
direklasifikasi ke laba rugi. profit or loss.
Pada saat tanggal akuisisi, nilai wajar aset As at the acquisition date, the fair value of net
bersih atas entitas yang diakuisisi adalah assets acquired of entities is as follows:
sebagai berikut:
28 Juli 2023/
July 28, 2023
Kas setara kas 366.494 Cash and cash equivalents
Aset lancar 649.670 Current assets
Aset tetap (Catatan 11) 34.111 Fixed assets (Notes 11)
Aset takberwujud - neto Intangible assets - net
Hak pengusahaan jalan tol (Catatan 13) 37.972.418 Toll road concession rights (Notes 13)
Lainnya (Catatan 14) 233 Others (Notes 11)
Aset tidak lancar lainnya 185.976 Non-current assets
Liabilitas jangka pendek (644.967) Current liabilities
Liabilitas pajak tangguhan (Catatan 18.c) (3.766.073) Deffered tax liabilities (Notes 18.c)
Liabilitas jangka panjang (16.899.653) Non-current liabilities
Nilai wajar aset bersih 17.898.209 Fair value of net assets
25
Page 879
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
g. Kombinasi bisnis (lanjutan) g. Business combination (continued)
Keuntungan dari pembelian dengan diskon atas Gain from bargain purchase is determine
akuisisi ditentukan sebagai berikut: as follow:
28 Juli 2023/
July 28, 2023
Nilai wajar atas entitas asosiasi yang Fair value of the ownership interest
sebelumnya dimiliki 7.752.591 on investment in associates that previously held
Nilai wajar atas investasi jangka pendek 1.929.240 Fair value of short-term investment
Nilai wajar atas kepentingan non-pengendali 7.157.628 Fair value of non-controlling interest
Total 16.839.459 Total
Dikurangi : Less:
Nilai wajar aset bersih 17.898.209 Fair value of net assets
Keuntungan pembelian dengan diskon (1.058.750) Gain on bargain purchase
Nilai wajar dari kepentingan non-pengendali The fair value of the non-controlling interest is
diestimasikan dari nilai wajar saham yang estimated from fair value of shares calculated
dihitung oleh penilai independen KJPP by an independent appraiser KJPP Suwendho
Suwendho Rinaldy & Rekan. Rinaldy & Rekan.
Nilai wajar dari aset bersih diestimasikan dari The fair value of net assets is estimated from
nilai wajar aset takberwujud hak pengusahaan fair value of toll road concession rights
jalan tol yang dihitung oleh penilai independen calculated by an independent appraiser KJPP
KJPP Suwendho Rinaldy & Rekan. Suwendho Rinaldy & Rekan.
Pendapatan PT Lintas Marga Jawa, The revenue of PT Lintas Marga Jawa,
PT Jasamarga Semarang Batang, PT Jasamarga Semarang Batang,
PT Jasamarga Solo Ngawi dan PT Jasamarga PT Jasamarga Solo Ngawi and PT Jasamarga
Ngawi Kertosono Kediri yang termasuk dalam Ngawi Kertosono Kediri which is included in the
laporan laba rugi sejak tanggal akuisisi sebesar profit and loss statement since the date of
Rp427.253. acquisition is Rp427,253.
Kontribusi laba dari PT Lintas Marga Jawa, The profit contribution from PT Lintas Marga
PT Jasamarga Semarang Batang, Jawa, PT Jasamarga Semarang Batang,
PT Jasamarga Solo Ngawi dan PT Jasamarga PT Jasamarga Solo Ngawi and PT Jasamarga
Ngawi Kertosono Kediri yang termasuk dalam Ngawi Kertosono Kediri which is included in the
laporan laba rugi sejak tanggal akuisisi sebesar profit and loss statement since the date of
Rp49.108. acquisition is Rp 49,108.
Jumlah arus kas yang diperoleh berupa jumlah The amount of cash flow obtained in the form of
kas dan setara kas pada tanggal akuisisi dari cash and cash equivalents at the date of
PT Lintas Marga Jawa, PT Jasamarga acquisition from PT Lintas Marga Jawa,
Semarang Batang, PT Jasamarga Solo Ngawi PT Jasamarga Semarang Batang,
dan PT Jasamarga Ngawi Kertosono Kediri PT Jasamarga Solo Ngawi and PT Jasamarga
sebesar Rp366.494. Tidak terdapat arus kas Ngawi Kertosono Kediri amounted to
keluar berupa imbalan yang dialihkan dalam Rp366,494. There is no cash outflow in the form
proses kombinasi bisnis. of consideration transferred in the business
combination process.
26
Page 880
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL INFORMATION
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have
dan disajikan sesuai dengan Standar Akuntansi been prepared and presented in accordance
Keuangan di Indonesia (“SAK”), yang with Indonesian Financial Accounting
mencakup Pernyataan Standar Akuntansi Standards (“SAK”), which comprise the
Keuangan (“PSAK”) dan Interpretasi Standar Statements of Financial Accounting Standards
Akuntansi Keuangan (“ISAK”) yang dikeluarkan (“PSAK”) and Interpretations of Financial
oleh Dewan Standar Akuntansi Keuangan Accounting Standards (“ISAK”) issued by the
Ikatan Akuntan Indonesia (“DSAK”), serta Financial Accounting Standards Board of the
peraturan Pasar Modal yang berlaku antara lain Indonesian Institute of Accountants (“DSAK”)
Peraturan Otoritas Jasa Keuangan/Badan and regulation in Capital Market regulations
Pengawas Pasar Modal dan Lembaga including the Financial Services Authority
Keuangan (OJK/Bapepam-LK) No. VIII.G.7 Regulation/Capital Market and Financial
tentang Penyajian dan Pengungkapan Laporan Institution Supervisory Agency (OJK/Bapepam-
Keuangan Emiten atau Perusahaan Publik. LK) No. VIII.G.7 concerning the Presentation
and Disclosure of Financial Statements of
Issuers or Public Companies.
b. Dasar penyusunan laporan keuangan b. Basis of preparation of the consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian disusun dan The consolidated financial statements have
disajikan berdasarkan asumsi kelangsungan been prepared and presented based on going
usaha serta atas dasar akrual, kecuali laporan concern assumption and accrual basis of
arus kas konsolidasian. Dasar pengukuran accounting, except for the consolidated
dalam penyusunan laporan keuangan statements of cash flows. Basis of
konsolidasian ini adalah konsep biaya measurement in preparation of these
perolehan, kecuali beberapa akun tertentu consolidated financial statements is the
yang didasarkan pengukuran lain sebagaimana historical costs concept, except for certain
dijelaskan dalam kebijakan akuntansi masing- accounts which have been prepared on the
masing akun tersebut. Biaya perolehan basis of other measurements as described in
umumnya didasarkan pada nilai wajar imbalan their respective policies. Historical cost is
yang diserahkan dalam pemerolehan aset. generally based on the fair value of the return
given in exchange for assets.
Selain laporan arus kas konsolidasian, laporan Other than the consolidated statement of cash
keuangan konsolidasian disusun berdasarkan flows, the consolidated financial statements
asas akrual, dengan menggunakan konsep have been prepared on the accrual basis, using
biaya historis, kecuali untuk beberapa akun the historical cost, basis of accounting, except
tertentu yang disajikan berdasarkan for certain accounts which are stated on the
pengukuran lain sebagaimana diuraikan dalam bases described in the related accounting
kebijakan akuntansi masing-masing akun policies for those accounts.
tersebut.
Laporan arus kas konsolidasian disusun The consolidated statement of cash flows,
dengan menggunakan metode langsung, which has been prepared using the direct
dengan menyajikan penerimaan dan method, presents cash receipts and
pengeluaran kas dan setara kas yang disbursements of cash and cash equivalents
diklasifikasikan dalam aktivitas operasi, classified into operating, investing, and
investasi, dan pendanaan. financing activities.
27
Page 881
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
b. Dasar penyusunan laporan keuangan b. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Mata uang pelaporan yang digunakan dalam The reporting currency used in the
penyusunan laporan keuangan konsolidasian consolidated financial statements is
adalah Rupiah yang merupakan mata uang the Indonesian Rupiah, which is also
fungsional Kelompok Usaha. Kebijakan the functional currency of the Group. The
akuntansi telah diterapkan secara konsisten accounting policies applied are consistent
diantara laporan keuangan konsolidasian yang between the consolidated financial statements
berakhir 31 Desember 2023 dan 2022. years ended December 31, 2023 and 2022.
c. Pernyataan dan Interpretasi Standar c. New and Revised Statements and
Akuntansi Baru dan Revisi yang Berlaku Interpretation of Financial Accounting
Efektif pada Tahun Berjalan Standards Effective in the Current Year
Berikut amendemen dan revisi atas standar The following are amendment and revised to
yang berlaku efektif untuk periode pelaporan standards which effective for annual reporting
tahunan yang dimulai pada atau setelah 1 periods beginning on or after January 1, 2023,
Januari 2023, dengan penerapan dini with early adoption is permitted, are as follows:
diperkenankan yaitu:
• Amendemen PSAK 1: Penyajian Laporan • Amendments PSAK 1: Presentation of
Keuangan tentang Pengungkapan Financial Statements regarding
Kebijakan Akuntansi; Disclosure of Accounting Policies;
• Amendemen PSAK 16: Aset Tetap • Amendment to PSAK 16: Fixed Assets
tentang Hasil sebelum Penggunaan yang related to Proceeds before Intended Use;
Diintensikan;
• Amendemen PSAK 25: Kebijakan • Amendments PSAK 25: Accounting
Akuntansi, Perubahan Estimasi Policies, Changes in Accounting
Akuntansi, dan Kesalahan tentang Estimates and Errors regarding Definition
Definisi Estimasi Akuntansi; of Accounting Estimates;
• Amendemen PSAK 46: Pajak • Amendments PSAK 46: Income Tax
Penghasilan tentang Pajak Tangguhan regarding Deferred Tax related to Assets
terkait Aset dan Liabilitas yang timbul dari and Liabilities arising from a Single
Transaksi Tunggal; dan Transaction; and
• Revisi PSAK 107: Akuntansi Ijarah. • Revised PSAK 107: Accounting for Ijara.
Implementasi standar-standar tersebut tidak The implementation of the above standards
memiliki dampak yang material terhadap jumlah had no material on the amounts reported for
yang dilaporkan di periode berjalan atau tahun the current period or prior financial year.
sebelumnya.
d. Prinsip-prinsip konsolidasian d. Principles of consolidation
Laporan keuangan konsolidasian interim The interim consolidated financial statements
meliputi laporan keuangan Kelompok Usaha include the accounts of the Group as disclosed
seperti yang disebutkan pada Catatan 1.e, in Note 1.e, in which the Company has control
dimana Perusahaan memiliki pengendalian over those entities.
atas entitas tersebut.
Laporan keuangan entitas anak disiapkan untuk The financial statements of the subsidiaries are
tahun pelaporan yang sama dengan prepared for the same reporting year as that of
Perusahaan dan menggunakan kebijakan the Company and using consistent accounting
akuntansi yang konsisten. policies.
28
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Pengendalian diperoleh ketika Kelompok Control is achieved when the Group is
Usaha terekspos atau memiliki hak atas imbal exposed, or has rights, to variable returns from
hasil variabel dari keterlibatannya dengan its involvement with the investee and has the
investee dan memiliki kemampuan untuk ability to affect those returns through its power
memengaruhi imbal hasil tersebut melalui over the investee.
kekuasaannya atas investee.
Secara spesifik, Kelompok Usaha Specifically, the Group controls an investee if
mengendalikan investee jika dan hanya jika and only if the Group owns all of the following:
Kelompok Usaha memiliki seluruh hal berikut
ini:
a. Kekuasaan atas investee (misal, adanya a. Power over the investee (i.e., existing
hak yang memberi kemampuan kini untuk rights that give it the current ability to direct
mengarahkan aktivitas relevan investee); the relevant activities of the investee);
b. Eksposur atau hak atas imbal hasil variabel b. Exposure, or rights, to variable returns
dari keterlibatannya dengan investee; dan from its involvement with the investee; and
c. Kemampuan untuk menggunakan c. The ability to use its power over the
kekuasaannya atas investee untuk investee to affect its returns.
memengaruhi jumlah imbal hasil investor.
Ketika Kelompok Usaha memiliki kurang dari When the Group has less than a majority of the
hak suara mayoritas, Kelompok Usaha voting or similar rights of an investee, the
mempertimbangkan semua fakta dan keadaan Group considers all relevant facts and
yang relevan dalam menilai apakah memiliki circumstances in assessing whether it has
kekuasaan atas investee, termasuk: power over an investee, including:
a. Pengaturan kontraktual dengan pemilik hak a. The contractual arrangement with the other
suara yang lain; vote holders of the investee;
b. Hak yang timbul dari pengaturan b. Rights arising from other contractual
kontraktual lain; dan arrangement; and
c. Hak suara dan hak suara potensial c. The Group’s voting rights and potential
Kelompok Usaha. voting rights.
Kelompok Usaha menilai kembali apakah The Group re-assesses whether or not it
investor mengendalikan investee jika fakta dan controls an investee if facts and circumstances
keadaan mengindikasikan adanya perubahan indicate that there are changes to one or more
terhadap satu atau lebih dari tiga elemen of the three elements of control. Consolidation
pengendalian. Konsolidasi atas entitas anak of a subsidiary begins when the Group obtains
dimulai ketika Kelompok Usaha memiliki control over the subsidiary and ceases when
pengendalian atas anak perusahaan dan the Group loses control of the subsidiary.
berhenti ketika Kelompok Usaha kehilangan Assets, liabilities, income and expenses of a
pengendalian atas entitas anak. Aset, liabilitas, subsidiary acquired or disposed of during the
pendapatan dan beban atas anak perusahaan period are included in the consolidated
yang diakuisisi atau dilepas selama periode statement of profit or loss and other
termasuk dalam laporan laba rugi dan comprehensive income from the date the
penghasilan komprehensif lain konsolidasian Group gains control until the date the Group
dari tanggal Kelompok Usaha memperoleh ceases to control the subsidiary.
pengendalian sampai dengan tanggal
Kelompok Usaha menghentikan pengendalian
atas entitas anak.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Laba rugi dan setiap komponen atas Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan comprehensive income (OCI) are attributed to
pada pemegang saham entitas induk Kelompok the equity holders of the parent of the Group
Usaha dan pada Kepentingan and to the Non-Controlling Interests (“NCI”),
Non-Pengendali, walaupun hasil di even if this results in the NCI having a deficit
Kepentingan Non-Pengendali (KNP) balance. When, adjustments are made to the
mempunyai saldo defisit. Bila diperlukan, financial statements of subsidiaries to bring
penyesuaian dilakukan pada laporan keuangan their accounting policies in line with the Group’s
anak perusahaan agar kebijakan akuntansinya accounting policies.
sesuai dengan kebijakan akuntansi Kelompok
Usaha.
Seluruh akun dan transaksi antar perusahaan All material intercompany accounts and
yang material, termasuk keuntungan atau transactions, including unrealized gains or
kerugian yang belum direalisasi, jika ada, losses, if any, are eliminated to reflect the
dieliminasi untuk mencerminkan posisi financial position and the results of operations
keuangan dan hasil operasi Kelompok Usaha of the Group as one business entity.
sebagai satu kesatuan usaha.
Perubahan kepemilikan di entitas anak, tanpa A change in the ownership interest of a
kehilangan pengendalian, dihitung sebagai subsidiary, without a loss of control, is
transaksi ekuitas. Jika Kelompok Usaha accounted for as an equity transaction. If the
kehilangan pengendalian atas entitas anak, Group loses control over a subsidiary, then:
maka:
a. Menghentikan pengakuan aset (termasuk a. Derecognizes the assets (including
goodwill) dan liabilitas Entitas Anak; goodwill) and liabilities of the Subsidiary;
b. Menghentikan pengakuan jumlah tercatat b. Derecognizes the carrying amount of any
setiap KNP; NCI;
c. Menghentikan pengakuan akumulasi c. Derecognizes the cumulative translation
selisih penjabaran, yang dicatat di ekuitas, differences recorded in equity, if any;
bila ada;
d. Mengakui nilai wajar pembayaran yang d. Recognizes the fair value of the
diterima; consideration received;
e. Mengakui setiap sisa investasi pada nilai e. Recognizes the fair value of any
wajarnya; investment retained;
f. Mengakui setiap perbedaan yang f. Recognizes any surplus or deficit in profit
dihasilkan sebagai keuntungan atau or loss; and
kerugian dalam laba rugi; dan
g. Mereklasifikasi ke laba rugi proporsi g. Reclassifies the parent’s share of
keuntungan dan kerugian yang components previously recognized in
sebelumnya diakui dalam penghasilan other comprehensive income to the
komprehensif lainnya ke laporan laba rugi statement of profit or loss and other
dan penghasilan komprehensif lain atau comprehensive income or deficit or
mengalihkan secara langsung ke defisit retained earnings, as appropriate.
atau saldo laba.
Kombinasi bisnis dan goodwill Business combinations and goodwill
KNP mencerminkan bagian atas laba atau rugi NCI represent the portion of the profit or loss
dan aset neto dari entitas anak yang tidak dapat and net assets of the subsidiaries not
diatribusikan secara langsung maupun tidak attributable to the parent entity, which are
langsung pada entitas induk, yang masing- presented in the consolidated statement of
masing disajikan dalam laporan laba rugi profit or loss and other comprehensive income
komprehensif konsolidasian dan dalam ekuitas and under the equity section of the consolidated
pada laporan posisi keuangan konsolidasian, statement of financial position, respectively,
terpisah dari bagian yang dapat diatribusikan separately from the corresponding portion
kepada pemilik entitas induk. attributable to the owners of the parent entity.
30
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Kombinasi bisnis dan goodwill (lanjutan) Business combinations and goodwill
(continued)
Perubahan dalam bagian kepemilikan entitas A change in a parent’s ownership interest in a
induk pada entitas anak yang tidak subsidiary that does not result in a loss of
mengakibatkan hilangnya pengendalian dicatat control is accounted for as an equity transaction
sebagai transaksi ekuitas (dalam hal ini (i.e., a transaction with owners in their capacity
transaksi dengan pemilik dalam kapasitasnya as owners).
sebagai pemilik).
Kombinasi bisnis, jika ada, dicatat dengan Business combinations, if any, are accounted
menggunakan metode akuisisi. Biaya for using the acquisition method. The cost of an
perolehan dari sebuah akuisisi diukur pada nilai acquisition is measured at the aggregate value
agregat imbalan yang dialihkan, diukur pada of the consideration transferred, measured at
nilai wajar pada tanggal akuisisi dan jumlah fair value on acquisition date and the amount of
setiap KNP pada pihak yang diakuisisi. Untuk any NCI in the acquiree. For each business
setiap kombinasi bisnis, Kelompok Usaha combination, the Group elects whether it
memilih apakah mengukur KNP pada entitas measures the NCI in the acquiree either at fair
yang diakuisisi baik pada nilai wajar ataupun value or at the proportionate share of the
pada proporsi kepemilikan KNP atas aset neto acquiree’s identifiable net assets. Acquisition
yang teridentifikasi dari entitas yang diakuisisi. costs incurred are directly expensed and
Biaya-biaya akuisisi yang timbul dibebankan included in administrative expenses.
langsung dan termasuk dalam beban
administrasi.
Kelompok Usaha menentukan apakah suatu The Group determines whether a transaction or
transaksi atau peristiwa lain merupakan other event is a business combination that the
kombinasi bisnis bahwa aset yang diperoleh assets acquired and liabilities assumed
dan liabilitas yang diambil alih merupakan constitute a business. If the assets acquired are
suatu bisnis. Jika aset yang diperoleh bukan not a business, the Group accounts for the
suatu bisnis, maka Kelompok Usaha mencatat transaction or other event as an asset
transaksi atau peristiwa lain tersebut sebagai acquisition.
akuisisi aset.
Ketika melakukan akuisisi atas sebuah bisnis, When the Group acquires a business,
Kelompok Usaha mengklasifikasikan dan it classifies and determines the financial assets
menentukan aset keuangan yang diperoleh dan acquired and liabilities assumed for appropriate
liabilitas keuangan yang diambil alih classification and designation in accordance
berdasarkan pada persyaratan kontraktual, with the contractual terms, economic
kondisi ekonomi dan kondisi terkait lain yang circumstances and pertinent conditions as of
ada pada tanggal akuisisi. the acquisition date.
Pada tanggal akuisisi, goodwill awalnya diukur At acquisition date, goodwill is initially
pada harga perolehan yang merupakan selisih measured at cost being the excess of the
nilai lebih agregat dari imbalan yang dialihkan aggregate of the consideration transferred and
dan jumlah setiap KNP atas jumlah neto the amount recognized for NCI over the net
teridentifikasi dari aset yang diperoleh dan identifiable assets acquired and liabilities
liabilitas yang diakui. recognized.
Jika imbalan tersebut kurang dari nilai wajar If this consideration is lower than the fair value
aset neto entitas anak yang diakuisisi, selisih of the acquired subsidiary's net assets, the
tersebut diakui dalam laporan laba rugi dan difference is recognized in consolidated
penghasilan komprehensif lain konsolidasian statement of profit or loss and other
sebagai keuntungan dari pembelian dengan comprehensive income as gain on bargain
diskon setelah sebelumnya manajemen menilai purchase after previously assessing the
kembali identifikasi dan nilai wajar dari aset identification and fair value measurement of the
yang diperoleh dan liabilitas yang diasumsikan. acquired assets and the assumed liabilities.
31
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Kombinasi bisnis dan goodwill (lanjutan) Business combinations and goodwill
(continued)
Setelah pengakuan awal, goodwill diukur pada After initial recognition, goodwill is measured at
jumlah tercatat dikurangi akumulasi kerugian cost less any accumulated impairment losses.
penurunan nilai. Untuk tujuan pengujian For the purpose of impairment testing, goodwill
penurunan nilai, goodwill yang diperoleh dari acquired in a business combination is, from the
suatu kombinasi bisnis, sejak tanggal akuisisi acquisition date, allocated to each of the
dialokasikan kepada setiap Unit Penghasil Kas Group’s Cash-Generating Units (CGU) that are
(UPK) dari Kelompok Usaha yang diharapkan expected to benefit from the combination,
akan memberikan manfaat dari sinergi irrespective of whether other assets or liabilities
kombinasi tersebut, terlepas dari apakah aset of the acquiree are assigned to those CGU.
atau liabilitas lain dari pihak yang diakuisisi
ditetapkan atas UPK.
e. Kas dan setara kas f. e. Cash and cash equivalents
Deposito berjangka dengan jangka waktu tiga Time deposits with maturities of three months
bulan atau kurang sejak tanggal penempatan or less at the time of placement, which are not
yang tidak dibatasi penggunaannya restricted, are classified as “Cash Equivalents”.
diklasifikasikan sebagai “Setara Kas”.
Bank dan deposito berjangka yang dibatasi Restricted cash in banks and time deposits
penggunaannya untuk digunakan sebagai used for collateral are not classified as part of
jaminan tidak diklasifikasikan sebagai bagian "Cash and cash equivalents" but presented in
dari “Kas dan setara kas” melainkan disajikan "Restricted funds" account as part of “Current
pada akun “Dana dibatasi penggunaanya” dan Asset” and "Non-current Asset".
sebagai bagian dari “Aset Lancar” dan “Aset
Tidak Lancar”.
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties
Kelompok Usaha melakukan transaksi dengan The Group has transactions with certain parties
pihak-pihak berelasi sebagaimana didefinisikan which have related party relationships as
dalam PSAK 7, “Pengungkapan Pihak-pihak defined under PSAK 7, “Related Party
Berelasi”. Disclosures”.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the Note 44 to
dalam Catatan 44 atas laporan keuangan the consolidated financial statements.
konsolidasian.
g. Persediaan g. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are stated at the lower of cost or net
rendah antara biaya perolehan dan nilai realisable value. Cost is determined using the
realisasi neto. Biaya perolehan ditentukan average method.
dengan menggunakan metode rata-rata.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
g. Persediaan (lanjutan) g. Inventories (continued)
Biaya perolehan tanah yang sedang The cost of land under development consists of
dikembangkan meliputi biaya perolehan tanah the cost of land for development, direct and
untuk pengembangan, biaya pengembangan indirect development costs related to real estate
langsung dan tidak langsung yang berkaitan development activities and borrowing costs, if
dengan kegiatan pengembangan real estate any. At the time of sale, total project costs are
serta biaya-biaya pinjaman, jika ada. Pada saat allocated proportionately based on their
dijual, semua biaya dialokasikan secara respective areas.
proporsional berdasarkan luas area masing-
masing.
Biaya pengembangan tanah, termasuk tanah The cost of land development, including land
yang digunakan sebagai jalan dan prasarana which is used for roads and infrastructure or
atau area yang tidak dapat dijual lainnya, other unsaleable area, is allocated to the
dialokasikan kepada luas area yang dapat saleable area.
dijual.
Biaya perolehan bangunan dalam The cost of buildings under construction is
penyelesaian dipindahkan ke rumah, ruko dan transferred to houses, shop houses and
apartemen (strata title) tersedia untuk dijual apartments (strata title) available for sale when
pada saat pembangunan telah selesai. the construction is substantially completed.
Properti yang diperoleh atau dalam Properties acquired or being constructed for sale
penyelesaian untuk dijual dalam kegiatan in the ordinary course of business, rather than to
usaha normal, yang tidak untuk disewakan atau be held for rental or capital appreciation, are
untuk mendapatkan kenaikan nilai, dicatat classified as inventories.
sebagai persediaan.
Komisi yang tidak dapat dikembalikan yang Non-refundable commissions paid to sales or
dibayarkan kepada agen penjualan atas marketing agents on the sale of real estate units
penjualan unit real estate dibebankan pada are expensed when incurred.
saat terutang.
Nilai realisasi neto adalah taksiran harga Net realizable value is the estimated selling
penjualan dalam kegiatan usaha normal yang price in the ordinary course of business, based
didasarkan pada harga pasar pada tanggal on market prices at the reporting date and
pelaporan dan didiskontokan untuk nilai waktu discounted for the time value of money if
uang, jika material, dikurangi taksiran biaya material, less estimated costs to complete and
penyelesaian dan taksiran biaya untuk estimated costs to sell.
melaksanakan penjualan.
Penurunan nilai persediaan ditetapkan setiap The decline in value of inventories is
tanggal pelaporan untuk mengurangi nilai determined every reporting date to write down
tercatat persediaan ke nilai realisasi neto dan the carrying amount of inventories to their net
penurunannya diakui sebagai rugi pada laporan realizable value and the decline is recognized
laba rugi dan pendapatan komprehensif lain as a loss in the consolidated statement of profit
konsolidasian tahun yang bersangkutan. or loss and other comprehensive income in the
related year.
33
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
h. Investasi pada entitas asosiasi dan ventura h. Investments in associates and joint venture
bersama
Investasi Kelompok Usaha pada entitas The Group’s investments in its associates and
asosiasi dan ventura bersama diukur dengan joint venture are accounted for using the equity
menggunakan metode ekuitas. Entitas asosiasi method. An associate is an entity in which the
adalah suatu entitas dimana Kelompok Usaha Group has significant influence. The Group has
mempunyai pengaruh signifikan. Kelompok assessed the nature of its joint arrangements
Usaha telah menilai sifat dari pengaturan and determined them to be joint ventures.
bersama dan menentukan pengaturan bersama
tersebut sebagai ventura bersama.
Sesuai dengan metode ekuitas, nilai perolehan Under the equity method, the cost of
investasi ditambah atau dikurang dengan investment is increased or decreased by the
bagian Kelompok Usaha atas laba atau rugi Group’s share in net earnings or losses of, and
neto, dan penerimaan dividen dari entitas dividends received from, the associate and
asosiasi dan ventura bersama sejak tanggal joint venture since the date of acquisition.
perolehan.
Laporan laba rugi dan penghasilan The consolidated statement of profit or loss and
komprehensif lain konsolidasian other comprehensive income reflects the share
mencerminkan bagian atas hasil operasi dari of the results of operations of the associates
entitas asosiasi dan ventura bersama. Bila and joint venture. Where there has been a
terdapat perubahan yang diakui langsung pada change recognized directly in the equity of the
ekuitas dari entitas asosiasi dan ventura associates and joint venture, the Group
bersama, Kelompok Usaha mengakui recognizes its share of any such changes and
bagiannya atas perubahan tersebut dan discloses this, when applicable, in the
mengungkapkan hal ini, jika dapat diterapkan, consolidated statement of changes in equity.
dalam laporan perubahan ekuitas
konsolidasian.
Laba atau rugi yang belum direalisasi sebagai Unrealized gains and losses resulting from
hasil dari transaksi-transaksi antara Kelompok transactions between the Group and the
Usaha dengan entitas asosiasi dan ventura associates and joint venture are eliminated to
bersama dieliminasi pada jumlah sesuai the extent of the Group’s interest in the
dengan kepentingan Kelompok Usaha dalam associates and joint venture. The Group
entitas asosiasi dan ventura bersama. determines at each reporting date whether
Kelompok Usaha menentukan pada setiap there is any objective evidence that its
tanggal pelaporan apakah terdapat bukti yang investments in the associates and joint venture
objektif yang mengindikasikan bahwa investasi are impaired. The Group determines whether it
dalam entitas asosiasi dan ventura bersama is necessary to recognize an impairment loss
mengalami penurunan nilai. Kelompok Usaha on the Group’s investments in its associates.
menentukan apakah perlu untuk mengakui rugi
penurunan nilai atas investasi Kelompok Usaha
dalam entitas asosiasi dan ventura bersama.
Apabila terdapat bukti objektif penurunan nilai, If there is objective evidence of impairment, the
Kelompok Usaha menghitung jumlah Group calculates the amount of impairment as
penurunan nilai berdasarkan selisih antara the difference between the recoverable amount
jumlah terpulihkan atas investasi dalam entitas of investments in associates and their carrying
asosiasi dan ventura bersama dan nilai value, and recognizes the impairment in the
tercatatnya, dan mengakui penurunan nilai consolidated statement of profit or loss and
tersebut dalam laporan laba rugi dan other comprehensive income.
penghasilan komprehensif lain konsolidasian.
34
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
i. Aset tetap i. Fixed assets
Aset tetap pada awalnya diakui sebesar biaya Fixed assets are initially recognized as the cost
perolehan yang meliputi harga perolehannya of acquisition which includes their acquisition
dan setiap biaya yang dapat diatribusikan price and any costs attributable directly to bring
langsung untuk membawa aset ke kondisi dan the asset to the necessary condition and
lokasi yang diperlukan agar aset siap location in order for the asset to be ready for
digunakan sesuai intensi manajemen. use as per management's intentions.
Aset dalam pembangunan dinyatakan sebesar Assets in construction are expressed at the cost
biaya perolehan dan dipindahkan ke aset tetap of acquisition and transferred to fixed assets at
pada saat selesai dan siap digunakan. the time of completion and ready for use.
Setelah pengakuan awal, aset tetap dinyatakan After initial recognition, fixed assets, are carried
sebesar biaya perolehan dikurangi akumulasi at its cost less any accumulated depreciation,
penyusutan dan akumulasi rugi penurunan and any accumulated impairment losses.
nilai.
Penyusutan dihitung dengan menggunakan Depreciation is calculated using the straight-
metode garis lurus berdasarkan taksiran masa line method over the estimated useful lives of
manfaat ekonomis aset, sebagai berikut: the assets, as follows:
Tahun/ Years
Gedung Kantor dan Bangunan Lain 20 Office and Other Buildings
Peralatan Operasi dan Kantor 3-5 Operational and Office Equipment
Kendaraan Bermotor 3-5 Vehicles
Tanah dinyatakan berdasarkan harga Land is stated at cost and not depreciated.
perolehan dan tidak diamortisasi. Biaya Costs associated with the acquisition of legal
pengurusan legal hak atas tanah ketika tanah right of land when the land was first acquired
diperoleh pertama kali diakui sebagai bagian are recognized as part of the cost of land.
dari biaya perolehan aset tanah.
Biaya pengurusan perpanjangan atau Costs associated with the extension or renewal
pembaharuan legal hak atas tanah diakui of legal right of land are recognized as
sebagai aset takberwujud dan diamortisasi intangible asset which is amortized over the
sepanjang umur hukum hak atau umur legal life of the land right or economic life of the
ekonomis tanah, mana yang lebih pendek. land, whichever is shorter.
Aset dalam penyelesaian merupakan proyek Construction in progress are stated at cost and
dalam pelaksanaan disajikan sebagai bagian presented as part of fixed assets.
dari aset tetap dinyatakan sebesar biaya The accumulated costs are reclassified to
perolehan. Akumulasi biaya perolehan akan the appropriate fixed assets account when the
dipindahkan ke masing-masing aset tetap yang construction is completed and the constructed
bersangkutan pada saat aset tersebut selesai asset is ready for its intended use.
dikerjakan dan siap digunakan.
35
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
i. Aset tetap (lanjutan) i. Fixed assets (continued)
Jumlah tercatat aset tetap dihentikan An item of fixed assets is derecognized upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan yang are expected from its use or disposal. Any gain
diharapkan dari penggunaan atau or loss arising from derecognition of the asset
pelepasannya. Laba atau rugi yang timbul dari (calculated as the difference between the
penghentian pengakuan aset (dihitung sebagai net disposal proceeds and the carrying
selisih antara jumlah neto hasil pelepasan dan amount of the asset) is credited or charged
jumlah tercatat dari aset) dikreditkan atau to current operations in the year the asset is
dibebankan pada operasi tahun berjalan saat derecognized.
aset tersebut dihentikan pengakuannya.
Nilai residu, masa manfaat dan metode The fixed assets residual values, useful lives
penyusutan dan amortisasi aset tetap ditelaah and methods of depreciation and amortization
dan disesuaikan secara prospektif, apabila are reviewed and adjusted prospectively, if
diperlukan, pada setiap akhir tahun buku. appropriate, at each financial year end.
j. Properti investasi j. Investment properties
Properti investasi Kelompok Usaha terdiri dari Investment properties of the Group consist of
tanah, bangunan dan prasarana yang dikuasai land, building and infrastructures held by the
Kelompok Usaha untuk menghasilkan sewa Group to earn rentals or for capital appreciation
atau untuk kenaikan nilai atau keduanya, dan or both, rather than for use in the production or
tidak untuk digunakan dalam produksi atau supply of goods or services or for administrative
penyediaan barang atau jasa atau untuk tujuan purposes or sale in the ordinary course of
administratif atau dijual dalam kegiatan usaha business.
sehari-hari.
Properti investasi dinyatakan sebesar biaya Investment properties are stated at cost
perolehan termasuk biaya transaksi dikurangi including transaction cost less accumulated
akumulasi penyusutan dan penurunan nilai, jika depreciation and impairment loss, if any, except
ada, kecuali tanah yang tidak disusutkan. Total for land which is not depreciated. Carrying total
tercatat termasuk bagian biaya penggantian cost includes the cost of replacing part of the
dari properti investasi yang ada pada saat investment properties, if the recognition criteria
terjadinya biaya, jika kriteria pengakuan are met, and excludes the daily expenses on
terpenuhi, dan tidak termasuk biaya harian their usage.
penggunaan properti investasi.
Penyusutan bangunan dan prasarana dihitung Depreciation of buildings and infrastructures is
dengan menggunakan metode garis lurus atas computed using the straight-line method over
taksiran masa manfaat ekonomis berkisar dari their estimated useful lives ranging from 10
10 (sepuluh) tahun sampai dengan 30 (tiga (ten) years to 30 (thirty) years.
puluh) tahun.
36
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
j. Properti investasi (lanjutan) j. Investment properties (continued)
Properti investasi dihentikan pengakuannya An investment property should be
pada saat pelepasan atau ketika properti derecognized upon disposal or when the
investasi tersebut tidak digunakan lagi secara investment property is permanently withdrawn
permanen dan tidak memiliki manfaat from use and no future economic benefits are
ekonomis di masa depan yang dapat expected from its disposal. Gains or losses
diharapkan pada saat pelepasannya. Laba arising from the retirement or disposal of an
atau rugi yang timbul dari penghentian atau investment property is credited or charged to
pelepasan properti investasi diakui dalam the consolidated statement of profit or loss and
laporan laba rugi dan pendapatan other comprehensive income in the period the
komprehensif lain konsolidasian dalam periode asset is derecognized or disposed.
terjadinya penghentian atau pelepasan
tersebut.
Pengalihan ke properti investasi dilakukan jika, A transfer to an investment property is made if,
dan hanya jika, terdapat perubahan and only if, there is a change of use indicated
penggunaan yang ditunjukkan dengan by the expiration of the owner's use, the
berakhirnya pemakaian oleh pemilik, commencement of an operating lease to
dimulainya sewa operasi ke pihak lain atau another party or the completion of construction
selesainya pembangunan atau or development. A transfer of an investment
pengembangan. Pengalihan dari properti property is made if, and only if, there is a
investasi dilakukan jika, dan hanya jika, change of use indicated by the commencement
terdapat perubahan penggunaan yang of use by the owner or the commencement of
ditunjukkan dengan dimulainya penggunaan development for sale.
oleh pemilik atau dimulainya pengembangan
untuk dijual.
Untuk pengalihan dari properti investasi ke For a transfer from investment properties to
properti yang digunakan sendiri, Kelompok owner-occupied property, the Group uses the
Usaha menggunakan metode biaya pada cost method at the date of change in use.
tanggal perubahan penggunaan.
Jika properti yang digunakan Kelompok Usaha If the property occupied by the Group becomes
menjadi properti investasi, Kelompok Usaha an investment property, the Group records the
mencatat properti investasi tersebut sesuai investment property in accordance with the
dengan kebijakan aset tetap sampai dengan fixed assets policies up to the date of change
saat tanggal terakhir perubahan in use.
penggunaannya.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022,
properti investasi tidak diasuransikan dan tidak investment properties are not insured and there
ada biaya pinjaman yang dikapitalisasi. is no capitalized borrowing costs.
Berdasarkan evaluasi manajemen, tidak Based on the assessment of the management,
terdapat peristiwa atau perubahan keadaan there are no events or changes in
yang mengindikasikan adanya penurunan nilai circumstances that indicate an impairment in the
properti investasi pada tanggal 31 Desember value of investment properties as of
2023 dan 2022. December 31, 2023 and 2022.
37
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
k. Aset takberwujud lain k. Other intangible assets
Perangkat Lunak Software
Perangkat lunak dicatat sebagai aset Software recorded as other intangible assets.
takberwujud lain. Aset takberwujud diukur Intangible assets are measured on initial
sebesar nilai perolehan pada pengakuan awal. recognition at cost. The cost of intangible
Nilai perolehan aset takberwujud yang assets acquired from business combinations is
diperoleh dari kombinasi bisnis pada awalnya initially recognized at fair value as at the date of
diakui sesuai nilai wajar pada tanggal akuisisi. acquisition. Following initial recognition,
Setelah pengakuan awal, aset takberwujud intangible assets are carried at cost less any
dicatat pada nilai perolehan dikurangi accumulated amortization and if any,
akumulasi amortisasi dan akumulasi rugi accumulated impairment loss. The useful life of
penurunan nilai. Umur manfaat aset intangible assets are 3 years.
takberwujud adalah 3 tahun.
Aset Konsesi Pra-Konstruksi Pre-Construction Concession Assets
Aset Konsesi yang belum memasuki masa Concession assets that have not yet entered
konstruksi dicatat sebagai aset tak berwujud the construction period are recorded as other
lain. Aset tersebut direklasifikasi sebagai aset intangible assets. These assets are reclassified
hak pengusahaan jalan tol ketika sudah as toll road concession rights assets when they
memasuki masa konstruksi. enter the construction period.
l. Perjanjian konsesi jasa l. Service concession arrangement
Kelompok Usaha telah menerapkan ISAK 16, The Group has adopted ISAK 16, “Service
“Perjanjian Konsesi Jasa” (ISAK 16) dan ISAK Concession Arrangement” (ISAK 16) and ISAK
22, “Perjanjian Konsesi Jasa: Pengungkapan” 22, “Service Concession Arrangement:
(ISAK 22) sehubungan dengan hak konsesi. Disclosure” (ISAK 22) related to the concession
rights.
ISAK 16 mengatur prinsip umum dalam ISAK 16 determines the general principles in
pengakuan dan pengukuran hak dan kewajiban the recognition and measurement of liabilities
terkait dengan perjanjian konsesi jasa. ISAK 16 and rights related to service concession
mengatur bahwa infrastruktur tidak diakui arrangement. ISAK 16 regulates that an
sebagai aset tetap operator (pihak penerima operator (concession right beneficiary) does
konsesi jasa) karena perjanjian jasa kontraktual not recognize any infrastructure assets
tidak memberikan hak kepada operator untuk because the contractual service arrangement
mengendalikan penggunaan infrastruktur jasa does not convey the right to control the use of
publik. Operator memiliki akses untuk the public service infrastructure to the operator.
mengoperasikan infrastruktur dalam The operator has access to operate the
menyediakan jasa publik untuk kepentingan infrastructure to provide the public service on
pemberi konsesi sesuai dengan persyaratan behalf of the grantor in accordance with the
yang ditentukan dalam kontrak. terms specified in the contract.
ISAK 22 memberikan panduan spesifik ISAK 22 provides specific guidance for the
mengenai pengungkapan yang diperlukan atas required disclosures regarding the service
perjanjian konsesi jasa. concession arrangement.
38
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
l. Perjanjian konsesi jasa (lanjutan) l. Service concession arrangement
(continued)
Kelompok Usaha membukukan perjanjian The Group accounts for its service concession
konsesi jasa sebagai model aset takberwujud arrangement under the intangible asset model
karena memiliki hak (lisensi) untuk as it receives the right (license) to charge users
membebankan pengguna jasa publik. Pada of public service. At initial recognition,
saat pengakuan awal, aset konsesi dicatat concession assets are recorded at the fair value
pada nilai wajar dari imbalan yang diterima atau of the benefit received or to be received. These
akan diterima. Aset konsesi ini adalah aset hak concession assets are toll road concession
pengelolaan jalan tol yang akan diamortisasi rights which are amortized over the remaining
selama sisa masa hak konsesi sejak tanggal concession period from the date of operation of
pengoperasian ruas jalan tol. Selama masa the toll road. During the construction period, the
konstruksi, akumulasi biaya perolehan dan accumulated toll road construction cost is
konstruksi jalan tol diakui sebagai aset konsesi recognized as concession assets in progress.
dalam penyelesaian. Amortisasi mulai The amortization of the cost starts when the
dibebankan pada saat aset konsesi tersebut concession assets are ready to be operated.
siap digunakan.
Aset konsesi dihentikan pengakuannya pada The concession assets are derecognized at the
saat berakhirnya masa konsesi. Tidak akan ada end of the concession period. There will be no
keuntungan atau kerugian saat penghentian gain or loss upon derecognition as the
pengakuan karena aset konsesi diharapkan concession assets which are expected to be
telah diamortisasi secara penuh, akan fully amortized by then, will be handed over to
diserahkan kepada Badan Pengatur Jalan Tol the Indonesia Toll Road Authority (“BPJT”) for
(“BPJT”) tanpa syarat. no consideration.
Aset konsesi yang diberikan kepada Kelompok Concession asset granted to the Group are
Usaha dapat dialihkan dengan persetujuan transferrable with approval from the
Pemerintah/BPJT. Aset konsesi ini akan Government/BPJT. These concession assets
diserahkan ke Pemerintah/BPJT pada saat will be transferred to the Government/BPJT at
akhir masa konsesi dan pada saat itu, seluruh the end of the concession period and at such
akun yang berhubungan dengan aset konsesi time, all accounts related to the concession
akan dihentikan pengakuannya. assets will be discontinued.
Selama periode hak pengusahaan jalan tol, During the toll road concession rights period,
aset hak pengusahaan jalan tol dapat the concession rights assets may be
dikeluarkan dari laporan posisi keuangan derecognized from the consolidated statement
konsolidasian Kelompok Usaha jika jalan tol of financial position of the Group if the toll road
diserahkan (dikuasakan) kepada pihak lain is transferred to another party or
atau Pemerintah/BPJT mengubah status jalan the Government/BPJT has changed the status
tol menjadi jalan non tol atau tidak ada manfaat of the toll road to non-toll road or if there is no
ekonomi yang dapat diharapkan dari economic benefit expected from usage of
penggunaannya. Keuntungan atau kerugian the toll road. Gain or loss from discontinuance
yang timbul dari penghentian atau pelepasan or disposal of concession assets is recognized
aset konsesi diakui sebagai keuntungan atau in the consolidated statement of profit or loss
kerugian dalam laporan laba rugi dan and other comprehensive income.
penghasilan komprehensif lain konsolidasian.
39
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
l. Perjanjian konsesi jasa (lanjutan) l. Service concession arrangement
(continued)
Selain itu, Kelompok Usaha mengakui dan In addition, the Group recognizes and
mengukur pendapatan konstruksi sesuai measures construction revenue in accordance
dengan PSAK 72 “Pendapatan Dari Kontrak with PSAK 72 "Revenue from contracts with
Dengan Pelanggan”. Ketika Kelompok Usaha customers". When the Group provides
menyediakan jasa konstruksi atau peningkatan construction services or upgrades services, the
kemampuan, imbalan yang diterima atau akan consideration received or to be received by the
diterima oleh Kelompok Usaha diakui pada nilai Group is recognized at its fair value.
wajar.
Kelompok Usaha mengakui biaya jasa The Group recognizes construction services
konstruksi dan peningkatan kemampuan aset and increased capacity of concession asset as
konsesi sebagai aset takberwujud dimana intangible assets which the Group receives the
Kelompok Usaha menerima hak (lisensi) untuk rights (license) to charge users of public
membebankan pengguna jasa publik. Suatu services. A right to charge users of public
hak untuk membebankan pengguna jasa publik services is not an unconditional right to receive
bukan merupakan hak tanpa syarat untuk cash because the amounts depend on the
menerima kas karena jumlahnya bergantung extent of public using the service. During the
pada sejauh mana publik menggunakan jasa. construction period, the Group records
Selama periode konstruksi, Kelompok Usaha intangible assets, and recognizes revenues and
mencatat aset takberwujud dan mengakui costs of construction in accordance with the
pendapatan dan biaya konstruksi sesuai contract. Construction cost is the value of the
dengan kontraknya. Biaya konstruksi amount of acquisition of a construction contract.
merupakan nilai dari jumlah perolehan kontrak
konstruksi.
Aset konsesi diamortisasi selama masa The concession assets are amortized over the
konsesi dengan menggunakan metode sebagai concession period using the following method:
berikut:
• Aset hak pengusahaan jalan tol untuk • Toll road concession rights for toll roads
jalan dan jembatan tol diamortisasi and toll bridges are amortised using unit of
dengan menggunakan metode unit usage method based on traffic volume;
pemakaian berdasarkan volume lalu and
lintas; dan
• Aset hak pengusahaan jalan tol selain • Toll road concession rights aside from toll
jalan dan jembatan tol diamortisasi roads and toll bridges are amortised using
dengan menggunakan metode garis lurus. straight-line method.
Aset kerja sama operasi Joint operation assets
Jalan tol yang pembangunannya didanai oleh The construction of toll road is funded by
investor tanpa kuasa penyelenggaraan dengan investors without operation rights under
pola bagi pendapatan atau bagi hasil tol untuk revenue or profit sharing scheme for certain
masa tertentu, selama pengoperasiannya period of time, while the operation is controlled
dikendalikan oleh Perusahaan, dicatat sebagai by the Company and is recorded as joint
jalan tol kerja sama operasi dan liabilitas operation toll road and joint operation liabilities
(jangka panjang) kerja sama operasi pada saat (long-term) when the construction is completed
jalan tol selesai dibangun dan diserahkan oleh and transferred by the investor to the Company
investor kepada Perusahaan untuk operasi. for operation.
40
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
l. Perjanjian konsesi jasa (lanjutan) l. Service concession arrangement
(continued)
Provisi pelapisan jalan tol Provision for overlay
Dalam pengoperasian jalan tol, Kelompok In operating toll roads, the Group is required to
Usaha mempunyai kewajiban untuk menjaga maintain quality in accordance with the SPM
kualitas sesuai dengan SPM (Standar (Minimal Service Standards) established by the
Pelayanan Minimal) yang ditetapkan oleh Ministry of Public Works of the Republic of
Kementerian Pekerjaan Umum Republik Indonesia, i.e., by performing overlay regularly.
Indonesia, yaitu antara lain dengan melakukan The cost of overlay is periodically provided for
pelapisan ulang jalan tol secara berkala. based on estimated utilization of toll road by
Biaya pelapisan ini akan dicadangkan secara customers. Provision for overlay is measured
berkala berdasarkan estimasi penggunaan by the present value of management's estimate
jalan tol oleh pelanggan. Provisi pelapisan on required expenditure to complete the current
ulang jalan tol diukur dengan nilai kini atas liabilities.
estimasi manajemen terhadap pengeluaran
yang diperlukan untuk menyelesaikan liabilitas
kini.
Biaya pinjaman Borrowing costs
Biaya pinjaman yang dapat diatribusikan Borrowing costs directly attributable to the
langsung dengan perolehan, pembangunan, acquisition, construction or production of an
atau pembuatan aset yang membutuhkan asset that necessarily takes a substantial
waktu yang cukup lama untuk persiapan period of time to get ready for its intended use
digunakan sesuai tujuannya atau dijual or sale are capitalized as part of the cost of the
dikapitalisasi sebagai bagian dari biaya aset. asset. All other borrowing costs are expensed
Semua biaya pinjaman lainnya diakui sebagai in the period they occur. Borrowing costs
beban pada periode terjadi. Biaya pinjaman consist of interest and other costs that the
terdiri dari biaya bunga dan biaya lain yang Group incurs in connection with the borrowing
ditanggung oleh Kelompok Usaha sehubungan of funds.
dengan peminjaman dana.
Biaya bunga dan biaya pinjaman lainnya, Interest and other borrowing costs, such as
seperti diskonto baik yang secara langsung discount fees on loans either directly or
ataupun tidak langsung digunakan untuk indirectly used in financing the construction of a
mendanai proses pembangunan aset qualifying assets, are capitalized up to the date
kualifikasian (qualifying assets), dikapitalisasi when the construction is completed. For
sampai saat proses pembangunannya selesai. borrowings directly attributable to a qualifying
Untuk pinjaman yang dapat dihubungkan asset, the amount allowed to be capitalized is
secara langsung dengan suatu aset tertentu, determined as the actual borrowing costs
jumlah yang dapat dikapitalisasi adalah incurred during the year, less any investment
sebesar biaya pinjaman yang terjadi dalam income earned from the temporary investment
periode berjalan, dikurangi dengan of such borrowings.
penghasilan investasi sementara dari pinjaman
tersebut.
41
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
l. Perjanjian konsesi jasa (lanjutan) l. Service concession arrangement
(continued)
Biaya pinjaman (lanjutan) Borrowing costs (continued)
Kapitalisasi biaya pinjaman dimulai pada saat Capitalization of borrowing costs commences
aktivitas yang diperlukan untuk mempersiapkan when the activities to prepare the qualifying
aset agar dapat digunakan sesuai dengan asset for its intended use are in progress and
maksudnya dan pengeluaran untuk aset the expenditures for the qualifying asset and
kualifikasian dan biaya pinjamannya telah the borrowing costs have been incurred.
terjadi. Kapitalisasi biaya pinjaman dihentikan Capitalization of borrowing costs ceases when
pada saat selesainya secara substansi seluruh substantially all the activities necessary to
aktivitas yang diperlukan untuk mempersiapkan prepare the qualifying asset for its intended
aset kualifikasian sesuai maksud use are substantially completed.
penggunaannya selesai secara substansial.
m. Penurunan nilai aset non-keuangan m. Impairment of non-financial assets
Pada setiap akhir tahun pelaporan, Kelompok At the end of each reporting year, the Group
Usaha menilai apakah terdapat indikasi suatu assesses whether there are indications of an
aset mengalami penurunan nilai. Jika terdapat asset declining in value. If there is such
indikasi tersebut, maka Kelompok Usaha indication, the Group shall make a formal
membuat estimasi formal jumlah terpulihkan estimate of the recovered amount of the asset.
aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi antara the asset’s or its Cash-Generating Unit’s
nilai wajar aset atau Unit Penghasil Kas (UPK) (CGU’s) fair value less costs to sell and its
dikurangi biaya untuk menjual dengan nilai value in use, and is determined for an individual
pakainya, kecuali aset tersebut tidak asset, unless the asset does not generate cash
menghasilkan arus kas masuk yang sebagian inflows that are largely independent of those
besar independen dari aset atau kelompok aset from other assets or groups of assets. If the
lain. Jika nilai tercatat aset lebih besar daripada carrying amount of an asset exceeds its
nilai terpulihkannya, maka aset tersebut recoverable amount, the asset is considered
dipertimbangkan mengalami penurunan nilai impaired and is written down to its recoverable
dan nilai tercatat aset diturunkan nilainya amount.
menjadi sebesar nilai terpulihkannya.
42
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
m. Penurunan nilai aset non-keuangan m. Impairment of non-financial assets
(lanjutan) (continued)
Rugi penurunan nilai dari operasi yang Impairment losses of continuing operations are
berkelanjutan diakui pada laporan laba rugi dan recognized in the consolidated statement of
penghasilan komprehensif lain konsolidasian profit or loss and other comprehensive income
sebagai “rugi penurunan nilai”, jika ada. as “impairment losses”, if any.
Dalam menghitung nilai pakai, estimasi arus In assessing the value in use, the estimated net
kas masa depan neto didiskontokan ke nilai kini future cash flows are discounted to their present
dengan menggunakan tingkat diskonto value using a pre-tax discount rate that reflects
sebelum pajak yang menggambarkan penilaian current market assessments of the time value of
pasar kini dari nilai waktu uang dan risiko money and the risks specific to the asset.
spesifik atas aset.
Dalam menentukan nilai wajar dikurangi biaya In determining fair value less costs to sell, recent
untuk menjual, transaksi pasar terkini dijadikan market transactions are considered, if available.
sebagai acuan, jika tersedia. Jika tidak terdapat If no such transactions can be identified, an
transaksi tersebut, digunakan model penilaian appropriate valuation model is used to determine
yang sesuai untuk menentukan nilai wajar aset. the fair value of the asset.
Kerugian penurunan, jika ada, diakui pada Impairment losses, if any, are recognized in the
laporan laba rugi dan penghasilan consolidated statement of profit or loss and other
komprehensif lain konsolidasian sesuai dengan comprehensive income under expense
kategori biaya yang konsisten dengan fungsi categories that are consistent with the functions
dari aset yang diturunkan nilainya. of the impaired asset.
Penilaian dilakukan pada akhir setiap An assessment is made at each annual reporting
pelaporan tahunan apakah terdapat indikasi year as to whether there is any indication that
bahwa rugi penurunan nilai yang telah diakui previously recognized impairment losses
dalam tahun sebelumnya untuk aset selain recognized for an asset other than goodwill may
goodwill mungkin tidak ada lagi atau mungkin no longer exist or may have reversed. If such
telah terbalik. Jika indikasi dimaksud indication exists, the recoverable amount is
ditemukan, maka entitas mengestimasi jumlah estimated. A previously recognized impairment
terpulihkan aset tersebut. Kerugian penurunan loss for an asset other than goodwill is reversed
nilai yang telah diakui dalam tahun sebelumnya only if there has been a change in the
untuk aset selain goodwill dibalik hanya jika assumptions used to determine the asset’s
terdapat perubahan asumsi-asumsi yang recoverable amount since the last impairment
digunakan untuk menentukan jumlah loss was recognized.
terpulihkan aset tersebut sejak rugi penurunan
nilai terakhir diakui.
43
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
m. Penurunan nilai aset non-keuangan m. Impairment of non-financial assets
(lanjutan) (continued)
Apabila terdapat pembalikan penurunan nilai, If there is reversal of impairment, the carrying
jumlah tercatat aset dinaikkan ke jumlah amount of the asset is increased to its
terpulihkannya. Pembalikan tersebut dibatasi recoverable amount. However, the reversal is
sehingga jumlah tercatat aset tidak melebihi limited so that the carrying amount of the asset
jumlah terpulihkannya maupun jumlah tercatat does not exceed its recoverable amount, nor
yang telah disesuaikan, penyusutan bersih, exceeds the carrying amount that would have
seandainya tidak ada rugi penurunan nilai yang been determined, net of depreciation, had no
telah diakui untuk aset tersebut pada tahun impairment loss been recognized for the asset
sebelumnya. Pembalikan rugi penurunan nilai in prior years. Reversal of an impairment loss
diakui dalam laporan laba rugi dan penghasilan is recognized in the consolidated statement of
komprehensif lain konsolidasian. Setelah profit or loss and other comprehensive income.
pembalikan tersebut, penyusutan aset tersebut After such a reversal, the depreciation charge
disesuaikan di tahun mendatang untuk on the said asset is adjusted in future years to
mengalokasikan jumlah tercatat aset yang allocate the asset’s revised carrying amount,
direvisi, dikurangi nilai sisanya, dengan dasar less any residual value, on a systematic basis
yang sistematis selama sisa umur manfaatnya. over its remaining useful life.
Goodwill diuji untuk penurunan nilai setiap Goodwill is tested for impairment annually and
tahun dan ketika terdapat suatu indikasi bahwa when circumstances indicate that the carrying
nilai tercatatnya mungkin mengalami value may be impaired. Impairment is
penurunan nilai. Penurunan nilai bagi goodwill determined for goodwill by assessing the
ditetapkan dengan menentukan jumlah tiap recoverable amount of each CGU (or group of
UPK (atau kelompok UPK) terkait dari goodwill. CGU) to which the goodwill relates. Where the
Jika jumlah terpulihkan UPK kurang dari jumlah recoverable amount of the CGU is less than its
tercatatnya, rugi penurunan nilai diakui. Rugi carrying amount, an impairment loss is
penurunan nilai terkait goodwill tidak dapat recognized. Impairment losses relating to
dibalik pada periode-periode berikutnya. goodwill can not be reversed in future periods.
n. Sewa n. Leases
Kelompok Usaha sebagai lessee The Group as lessee
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Kelompok Usaha harus menilai Group shall assess whether:
apakah:
- Kelompok Usaha memiliki hak untuk - The Group has the right to obtain
mendapatkan secara subtansial seluruh substantially all the economic benefits from
manfaat ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
- Kelompok Usaha memiliki hak untuk - The Group has the right to direct the use of
mengarahkan penggunaan aset the asset. The Group has this right when it
identifikasian. Kelompok Usaha memiliki has the decision-making rights that are the
hak ini ketika Kelompok Usaha memiliki hak most relevant to changing how and for what
untuk pengambilan keputusan yang relevan purpose the asset is used are
tentang bagaimana dan untuk tujuan apa predetermined:
aset digunakan telah ditentukan
sebelumnya dengan:
44
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
n. Sewa (lanjutan) n. Leases (continued)
Kelompok Usaha sebagai lessee (lanjutan) The Group as lessee (continued)
1. Kelompok Usaha memiliki hak untuk 1. The Group has the right to operate the
mengoperasikan aset; atau asset; or
2. Kelompok Usaha telah mendesain 2. The Group has designed assets by
aset dengan cara menetapkan pre-stipulating how and for what
sebelumnya bagaimana dan untuk purpose they will be used during the
tujuan apa aset akan digunakan period of use.
selama periode penggunaan.
Pada tanggal insepsi atau pada penilaian At the inception or on reassessment of a
kembali atas kontrak yang mengandung contract that contains a lease component, the
sebuah komponen sewa, Kelompok Usaha Group allocates the consideration in the
mengalokasikan imbalan dalam kontrak ke contract to each lease component on the basis
masing-masing komponen sewa berdasarkan of their relative stand-alone prices and the
harga tersendiri relatif dari komponen sewa dan aggregate stand-alone price of the non-lease
harga tersendiri agregat dari komponen components.
nonsewa.
Pada tanggal permulaan sewa, Kelompok The Group recognises a right of use asset and
Usaha mengakui aset hak guna dan liabilitas a lease liability at the lease commencement
sewa. Aset hak guna diukur pada biaya date. The right-of-use asset is initially
perolehan, dimana meliputi jumlah pengukuran measured at cost, which comprises the initial
awal liabilitas sewa yang disesuaikan dengan amount of the lease liability adjusted for any
pembayaran sewa yang dilakukan pada atau lease payment made at or before the
sebelum tanggal permulaan, ditambah dengan commencement date, plus an estimate of costs
estimasi biaya yang akan dikeluarkan untuk to dismantle and remove the underlying asset
membongkar dan memindahkan aset pendasar or to restore the underlying asset to the
atau untuk merestorasi aset pendasar ke condition required by the terms and conditions
kondisi yang disyaratkan dan ketentuan sewa, of the lease, less any lease incentives received.
dikurangi dengan insentif sewa yang diterima.
Aset hak guna kemudian disusutkan The right of use asset is subsequently
menggunakan metode garis lurus dari tanggal depreciated using the straight-line method from
permulaan hingga tanggal yang lebih awal the commencement date to the earlier of the
antara akhir umur manfaat aset hak guna atau end of the useful life of the right-of-use asset or
akhir masa sewa. the end of the lease term.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa discounted using the interest rate implicit in the
atau jika suku bunga tersebut tidak dapat lease or, if that rate cannot be readily
ditentukan, maka menggunakan suku bunga determined, using incremental borrowing rate.
pinjaman inkremental. Pada umumnya, Generally, the Group uses its incremental
Kelompok Usaha menggunakan suku bunga borrowing rate as the discount rate.
pinjaman inkremental sebagai tingkat bunga
diskonto.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement
pengukuran liabilitas sewa meliputi of the lease liability from fixed payments.
pembayaran tetap.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
n. Sewa (lanjutan) n. Leases (continued)
Kelompok Usaha sebagai lessee (lanjutan) The Group as lessee (continued)
Setiap pembayaran sewa dialokasikan sebagai Each lease payment is allocated between
beban keuangan dan pengurangan liabilitas finance cost and reduction of the lease liability
sehingga menghasilkan tingkat suku bunga so as to achieve a constant rate on the finance
yang konstan atas saldo liabilitas yang tersisa. balance outstanding. The corresponding rental
Liabilitas sewa yang terkait, dikurangi dengan obligations, net of finance cost, are included in
beban keuangan, dimasukkan ke dalam “lease liabilities”.
“liabilitas sewa”.
Elemen bunga dari beban keuangan The interest element of the finance cost is
dibebankan pada laba rugi selama periode charged to profit or loss over the lease period
sewa sehingga menghasilkan tingkat bunga so as to produce a constant periodic rate of
periodik yang konstan untuk saldo liabilitas interest on the remaining balance of the liability
yang tersisa pada setiap periode. for each period.
Kelompok Usaha menyajikan aset hak guna The Group presents right of use assets as part
sebagai bagian dari “aset tetap” dan “liabilitas of “fixed assets” and “lease liabilities” in the
sewa” di dalam laporan posisi keuangan. statement of financial position.
Kelompok Usaha menyusutkan aset hak guna The Group depreciates the right-of-use asset
dari tanggal permulaan hingga tanggal yang from the commencement date to the earlier of
lebih awal antara akhir umur manfaat aset hak the end of the useful life of the right-of-use asset
guna atau akhir masa sewa. or the end of the lease term.
Sewa jangka pendek Short-term leases
Kelompok Usaha memutuskan untuk tidak The Group has elected not to recognise right of
mengakui aset hak guna dan liabilitas sewa use assets and lease liabilities for short-term
untuk sewa jangka pendek yang memiliki masa leases that have a lease term of 12 months or
sewa 12 bulan atau kurang. Kelompok Usaha less. The Group recognizes the leases
mengakui pembayaran sewa atas sewa payments associated with these leases as an
tersebut sebagai beban dengan dasar garis expense on a straight-line basis over the lease
lurus selama masa sewa. term.
o. Perpajakan o. Taxation
Pajak penghasilan badan Corporate income tax
Beban pajak adalah jumlah gabungan pajak Tax expense is the aggregate amount of
kini dan pajak tangguhan yang diperhitungkan current tax and deferred tax which calculated
dalam menentukan laba rugi pada suatu in determining profit or loss in the period.
periode. Pajak kini dan pajak tangguhan diakui Current tax and deferred tax is recognized in
dalam laba rugi, kecuali pajak penghasilan profit or loss, except for income tax arising
yang timbul dari transaksi atau peristiwa yang from transactions or events that are
diakui dalam penghasilan komprehensif lain recognized in other comprehensive income or
atau secara langsung di ekuitas. Dalam hal ini, directly in equity. In this case, the tax is
pajak tersebut masing-masing diakui dalam recognized in other comprehensive income or
penghasilan komprehensif lain atau ekuitas. equity, respectively.
46
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
o. Perpajakan (lanjutan) o. Taxation (continued)
Pajak penghasilan badan (lanjutan) Corporate Income tax (continued)
Jumlah pajak kini untuk periode berjalan dan Current tax for current and prior periods shall,
periode sebelumnya yang belum dibayar diakui to the extent unpaid, be recognised as a
sebagai liabilitas. Jika jumlah pajak yang liability. If the amount already paid in respect
dibayar untuk periode berjalan dan periode- of current and prior periods exceeds the
periode sebelumnya melebihi jumlah pajak amount due for those periods, the excess shall
yang terutang untuk periode tersebut, maka be recognised as an asset. Current tax
kelebihannya diakui sebagai aset. Liabilitas liabilities (assets) for the current and prior
(aset) pajak kini untuk periode berjalan dan periods shall be measured at the amount
periode sebelumnya diukur sebesar jumlah expected to be paid to (recovered from) the
yang diperkirakan akan dibayar kepada otoritas taxation authorities, using the tax rates (and
perpajakan, yang dihitung menggunakan tarif tax laws) that have been enacted or
pajak (dan undang-undang pajak) yang telah substantively enacted by the end of the
berlaku atau telah berlaku pada akhir periode reporting period.
pelaporan.
Manfaat terkait dengan rugi pajak yang dapat Benefits related to tax losses that can be
ditarik untuk memulihkan pajak kini dari periode withdrawn to recover current tax of prior
sebelumnya diakui sebagai aset. Aset pajak periods is recognized as an asset. Deferred tax
tangguhan diakui untuk akumulasi rugi pajak asset is recognized for the carryforward of
belum dikompensasi dan kredit pajak belum unused tax losses and unused tax credit to the
dimanfaatkan sepanjang kemungkinan besar extent that it is probable that future taxable
laba kena pajak masa depan akan tersedia profit will be available against which the
untuk dimanfaatkan dengan rugi pajak belum unused tax losses and unused tax credits can
dikompensasi dan kredit pajak belum be utilized.
dimanfaatkan.
Seluruh perbedaan temporer kena pajak diakui A deferred tax liability shall be recognised for
sebagai liabilitas pajak tangguhan, kecuali all taxable temporary differences, except to the
perbedaan temporer kena pajak yang berasal extent that the deferred tax liability arises from:
dari:
a) Pengakuan awal goodwill; atau a) The initial recognition of goodwill; or
b) Pengakuan awal aset atau liabilitas dari b) The initial recognition of an asset or
transaksi yang bukan kombinasi bisnis liability in a transaction which is not a
dan pada saat transaksi tidak business combination and at the time of
memengaruhi laba akuntansi atau laba the transaction, affects neither accounting
kena pajak (rugi pajak); dan profit nor taxable profit (tax loss); and
c) Pada saat transaksi tidak menimbulkan c) At the time of the transaction does not give
perbedaan temporer kena pajak dan rise to equal taxable and deduction
perbedaan temporer dapat dikurangkan temporary difference.
dalam jumlah yang sama.
Aset pajak tangguhan diakui untuk seluruh A deferred tax asset shall be recognised for all
perbedaan temporer dapat dikurangkan deductible temporary differences to the extent
sepanjang kemungkinan besar laba kena pajak that it is probable that taxable profit will be
akan tersedia sehingga perbedaan temporer available against which the deductible
dapat dimanfaatkan untuk mengurangi laba temporary difference can be utilised, unless the
dimaksud, kecuali jika aset pajak tangguhan deferred tax asset arises from the initial
timbul dari pengakuan awal atau pengakuan recognition of an asset or liability in a
awal liabilitas dalam transaksi yang bukan transaction that is not a business combination
kombinasi bisnis dan pada saat transaksi tidak and at the time of the transaction affects neither
memengaruhi laba akuntansi atau laba kena accounting profit nor taxable profit (tax loss),
pajak (rugi pajak), dan pada saat transaksi and at the time the transaction does not give
tidak menimbulkan perbedaan temporer kena rise to taxable temporary differences and the
pajak dan perbedaan temporer dapat temporary differences can be deducted in the
dikurangkan dalam jumlah yang sama. same amount.
47
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
o. Perpajakan (lanjutan) o. Taxation (continued)
Pajak penghasilan badan (lanjutan) Corporate income tax (continued)
Atau dari perbedaan temporer yang dapat Or in respect of deductible temporary
dikurangkan atas investasi pada entitas anak, differences associated with investments in
aset pajak tangguhan hanya diakui bila besar subsidiaries, deferred tax assets are
kemungkinannya bahwa beda temporer itu recognized only to the extent that it is probable
tidak akan dibalik dalam waktu dekat dan laba that the temporary differences will reverse in
kena pajak dapat dikompensasi dengan beda the foreseeable future and taxable profit will be
temporer tersebut. available against which the temporary
differences can be utilized.
Pajak tangguhan diukur dengan menggunakan Deferred tax is measured at the tax rates that
tarif pajak yang diperkirakan berlaku ketika aset are expected to apply to the period when the
dipulihkan atau liabilitas diselesaikan, asset is realized or the liability is settled, based
berdasarkan tarif pajak (dan peraturan pajak) on tax rates (and tax laws) that have been
yang telah berlaku atau secara substantif telah enacted or substantively enacted by the end of
berlaku pada akhir periode pelaporan. the reporting period. The measurement of
Pengukuran aset dan liabilitas pajak tangguhan deferred tax liabilities and deferred tax assets
mencerminkan konsekuensi pajak yang sesuai shall reflect the tax consequences that would
dengan cara Perusahaan memperkirakan, follow from the manner in which the Company
pada akhir periode pelaporan, untuk expects, at the end of the reporting period, to
memulihkan atau menyelesaikan jumlah recover or settle the carrying amount of its
tercatat aset dan liabilitasnya. assets and liabilities.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
ulang pada akhir periode pelaporan. Kelompok reviewed at the end of each reporting period.
Usaha mengurangi jumlah tercatat The Group shall reduce the carrying amount of
aset pajak tangguhan jika kemungkinan besar a deferred tax asset to the extent that it is no
laba kena pajak tidak lagi longer probable that sufficient taxable profit will
tersedia dalam jumlah yang memadai untuk be available to allow the benefit of part or all of
mengkompensasikan sebagian atau seluruh that deferred tax asset to be utilised. Any such
aset pajak tangguhan tersebut. Setiap reduction shall be reversed to the extent that it
pengurangan tersebut dilakukan pembalikan becomes probable that sufficient taxable profit
atas aset pajak tangguhan hingga will be available.
kemungkinan besar laba kena pajak yang
tersedia jumlahnya memadai.
Kelompok Usaha melakukan saling hapus aset The Group offsets deferred tax assets and
pajak tangguhan dan liabilitas pajak tangguhan deferred tax liabilities if, and only if:
jika dan hanya jika:
a) Kelompok Usaha memiliki hak yang dapat a) The Group has rights that can be
dipaksakan secara hukum untuk enforced by law to offsets current tax
melakukan saling hapus aset pajak kini assets against current tax liabilities; and
terhadap liabilitas pajak kini; dan
b) Aset pajak tangguhan dan liabilitas pajak b) The deferred tax assets and deferred tax
tangguhan terkait dengan pajak liabilities related to income taxes levied
penghasilan yang dikenakan oleh otoritas by the same taxation authority on:
perpajakan yang sama atas:
48
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
o. Perpajakan (lanjutan) o. Taxation (continued)
Pajak penghasilan badan (lanjutan) Corporate income tax (continued)
i. Entitas kena pajak yang sama; atau i. The same taxable entity; or
ii. Entitas kena pajak yang berbeda yang ii. Different taxable entities which
bermaksud untuk memulihkan aset intend to recover current tax assets
dan liabilitas pajak kini dengan dasar and liabilities with a net basis, or
neto, atau merealisasikan aset dan realize the asset and settle the
menyelesaikan liabilitas secara liabilities simultaneously, in each
bersamaan, pada setiap periode masa future period in which significant
depan dimana jumlah signifikan atas amounts of the assets or deferred
aset atau liabilitas pajak tangguhan tax liabilities are expected to be
diperkirakan untuk diselesaikan atau completed or restored.
dipulihkan.
Aset pajak kini dan liabilitas pajak kini disajikan The offset current tax assets and current tax
jika, dan hanya jika, Kelompok Usaha: liabilities if, and only if, the Group:
1) Memiliki hak yang berkekuatan hukum 1) Owned legally enforceable right to set-off
untuk menghapus dalam jumlah yang the recognized amounts; and
diakui; dan
2) Bermaksud untuk menyelesaikan dengan 2) Intends either to settle on a net basis, or
dasar neto atau merealisasikan aset to realize the assets and settle liabilities
dan menyelesaikan liabilitas secara simultaneously.
bersamaan.
Pajak penghasilan final Final income tax
Penghasilan dari penjualan rumah (subsidi dan Income from sale of real property (subsidy and
nonsubsidi) dan penghasilan dari sewa gedung non-subsidy) and income from rental building is
merupakan subjek pajak final masing-masing subject to final tax rates of 1%, 2.5%, and 10%,
sebesar 1%, 2,5%, dan 10%. Pajak respectively. The final income tax is calculated
penghasilan final dihitung pada jumlah total on the total amount of billings for the contract
tagihan untuk nilai kontrak yang dikumpulkan value which is collected during the year.
selama setahun.
Perbedaan nilai tercatat aset atau liabilitas The differences between the carrying amounts
yang berhubungan dengan pajak penghasilan of existing assets or liabilities related to the final
final dengan dasar pengenaan pajaknya tidak income tax and their respective tax bases are
diakui sebagai aset atau liabilitas pajak not recognized as deferred tax assets or
tangguhan. liabilities.
Beban pajak sehubungan dengan penghasilan Tax expense related to income subject to final
yang dikenakan pajak penghasilan final diakui income tax is recognized in proportional to total
secara proporsional dengan jumlah income recognized during the current year for
pendapatan yang diakui pada tahun berjalan accounting purposes.
untuk tujuan akuntansi.
Selisih antara jumlah pajak penghasilan final The difference between the final income tax
yang telah dibayar dengan jumlah yang paid and the amount charged as final income
dibebankan sebagai beban pajak penghasilan tax expense in the consolidated statement of
final pada laporan laba rugi dan penghasilan profit or loss and other comprehensive income
komprehensif lain konsolidasian diakui sebagai is recognized as prepaid tax or tax payable.
pajak dibayar di muka atau utang pajak.
49
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
o. Perpajakan (lanjutan) o. Taxation (continued)
Pajak Pertambahan Nilai (PPN) Value-Added Tax (VAT)
Pendapatan, beban dan aset diakui setelah Revenues, expenses and assets are
dikurangi dengan jumlah PPN kecuali: recognized net of the amount of VAT, except:
• Ketika PPN yang terjadi sehubungan • Where the VAT incurred on a purchase of
dengan pembelian aset atau jasa tidak assets or services is not recoverable from
dapat diklaim kepada kantor pajak, dalam the tax office, in which case the VAT is
hal ini PPN diakui sebagai bagian dari recognized as part of the cost of
biaya perolehan aset atau sebagai beban. acquisition of the asset or as part of the
expense item as applicable.
• Piutang dan utang yang disajikan termasuk • Receivables and payables that are stated
PPN. with the amount of VAT included.
p. Imbalan kerja p. Employee benefits
Imbalan Pascakerja Post-employment benefits
Program pensiun Pension program
Perusahaan memiliki berbagai program The Company has pension schemes in
pensiun sesuai dengan peraturan accordance with prevailing labor-related laws
ketenagakerjaan dan kebijakan Perusahaan. and regulations and the Company’s policy.
Program ini pada umumnya didanai melalui The schemes are generally funded through
pembayaran kepada pengelola dana pensiun payments to trustee-administered funds as
sebagaimana ditentukan dalam perhitungan determined by periodic actuarial calculations.
aktuarial yang dilakukan secara berkala.
Program pensiun imbalan pasti adalah program A defined benefit plan is a pension plan that
pensiun yang menentukan jumlah imbalan defines an amount of pension benefit to be
pensiun yang akan diberikan, biasanya provided, usually as a function of one or more
berdasarkan pada satu faktor atau lebih seperti factors, such as age, years of service or
usia, masa kerja atau kompensasi. compensation.
Program pensiun iuran pasti adalah sebuah A defined contribution plan is a pension plan
program pensiun dimana Perusahaan akan under which the Company pays fixed
membayar iuran tetap kepada sebuah entitas contributions into a separate entity
yang terpisah (dana pensiun) dan tidak memiliki (a pension fund) and will have no legal or
kewajiban hukum atau konstruktif untuk constructive obligations to pay further
membayar kontribusi lebih lanjut apabila dana contributions if the fund does not hold sufficient
pensiun tersebut tidak memiliki aset yang assets to pay all employees the benefits
memadai untuk membayar seluruh imbalan relating to employee service in the current and
karyawan yang berhubungan dengan prior years.
pelayanan yang diberikan oleh karyawan pada
tahun kini dan sebelumnya.
Perusahaan harus menyediakan program The Company is required to provide a minimum
pensiun dengan imbalan minimal amount of pension benefits in accordance with
tertentu sesuai dengan UU Cipta Kerja No. Job Creation Law No. 06/2023 however, in this
06/2023 namun dalam perhitungan ini masih calculation, it still refers to the Collective Labor
mengacu pada Perjanjian Kerja Bersama dan Agreement and PP 35/2021. The Company’s
PP 35/2021. Program pensiun Perusahaan pension plan based on the calculation of the
berdasarkan perhitungan imbalan pensiun benefit obligation performed by the actuaries
yang dilakukan oleh aktuaris menunjukkan provide that the expected benefits under the
bahwa perkiraan imbalan yang disediakan oleh Company’s pension plan will exceed the
program pensiun Perusahaan akan melebihi minimum requirements of the pension liability
imbalan pensiun minimal yang ditentukan oleh regulated by Labor Law.
UU Ketenagakerjaan.
50
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
p. Imbalan kerja (lanjutan) p. Employee benefits (continued)
Imbalan Pascakerja (lanjutan) Post-employment benefits (continued)
Program pensiun (lanjutan) Pension program (continued)
Perusahaan menyelenggarakan program The Company provides a defined benefit
pensiun manfaat pasti untuk pegawai tetap pension plan covering all permanent
yang dikelola oleh Dana Pensiun Jasa Marga employees which is managed by the Dana
(DPJM). Manfaat pensiun yang akan dibayar Pensiun Jasa Marga (DPJM). Pension benefit
dihitung berdasarkan penghasilan dasar to be paid are determined based on basic
pensiun dan masa kerja pegawai. pension income and the period of the
employment.
DPJM telah mendapat persetujuan dari Menteri The DPJM has been authorized by the Decree
Keuangan Republik Indonesia of the Ministry of Finance of the Republic of
No. KEP-370/KM.17/1997, tanggal 15 Juli 1997 Indonesia No. KEP-370/KM.17/1997, dated
dan diperbaharui dengan Surat Keputusan July 15, 1997 and amended by
Otoritas Jasa Keuangan No. KEP- the Decree of Financial Services Authority
578/NB.11/2018 tanggal 25 Mei 2018. No. KEP-578/NB.11/2018 dated May 25, 2018.
Jumlah iuran karyawan untuk program pensiun The employees contribute 3% of their basic
sebesar 3% dari gaji pokok dan sisa salaries to the plan and the remaining funding
pendanaan sebesar 23,96% menjadi beban of 23.96% is contributed by the Company.
Perusahaan.
Terkait adanya siaran pers DSAK IAI Regarding the DSAK IAI press release
"Pengatribusian Imbalan pada Periode Jasa" "Compensation Attribution in the Service
pada bulan April 2022, Perusahaan mengubah Period" in April 2022, the Company changed
kebijakan terkait atribusi imbalan pensiun pada the policy related to the attribution of pension
periode jasa sesuai ketentuan dalam PSAK 24 compensation in the service period in
untuk pola fakta umum dari program pensiun accordance with the provisions in PSAK 24 for
berbasis UU Cipta Kerja No. 06/2023 namun the general fact pattern of pension programs
dalam perhitungan ini masih mengacu pada based on the Job Creation Law No. 06/2023
Perjanjian Kerja Bersama dan PP 35/2021. however, in this calculation, it still refers to the
Collective Labor Agreement and PP 35/2021.
Kewajiban program pensiun imbalan pasti yang The liability recognized in the consolidated
diakui di laporan posisi keuangan konsolidasian statement of financial position in respect of
adalah nilai kini kewajiban imbalan pasti pada defined benefit pension plans is the present
tanggal laporan posisi keuangan konsolidasian value of the defined benefit obligation at the
dikurangi nilai wajar aset program. Kewajiban consolidated statement of financial position
imbalan pasti dihitung setiap tahun oleh date less the fair value of plan assets. The
aktuaris independen dengan menggunakan defined benefit obligation is calculated annually
metode Projected-Unit-Credit. by independent actuaries using the Projected-
Unit-Credit method.
Nilai kini kewajiban imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan estimasi arus kas obligation is determined by discounting the
keluar di masa depan dengan menggunakan estimated future cash outflows using the
tingkat suku bunga obligasi perusahaan interest rates of high-quality corporate bonds
berkualitas tinggi dalam mata uang yang sama that are denominated in the currency in which
dengan mata uang imbalan yang akan the benefit will be paid, and that have terms to
dibayarkan, dan waktu jatuh temponya kurang maturity approximating the terms of the related
lebih sama dengan kewajiban yang pension liability.
bersangkutan.
51
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
p. Imbalan kerja (lanjutan) p. Employee benefits (continued)
Imbalan Pascakerja (lanjutan) Post-employment benefits (continued)
Program pensiun (lanjutan) Pension program (continued)
Keuntungan atau kerugian aktuaria dari Actuarial gains or losses arising from
penyesuaian dan perubahan asumsi aktuaria experience adjustments and changes in
langsung diakui seluruhnya melalui actuarial assumptions are directly recognized
pendapatan komprehensif lainnya. Akumulasi in other comprehensive income.
keuntungan dan kerugian aktuarial disajikan di Accumulated actuarial gains and losses are
ekuitas. reported in equity.
Program purna karya Post retirement benefit program
Berdasarkan Surat Keputusan Direksi Based on the Company’s Directors Decree
No. 163/KPTS/2003 tanggal 23 September No. 163/KPTS/2003 dated September 23,
2003, Perusahaan akan memberikan 2003, the Company provides retirement benefit
tunjangan purna karya berupa pembayaran which is equal to 24 times the monthly salary
sekaligus sebanyak 24 kali penghasilan (excluding overtime and tax allowance) for
terakhir (diluar lembur dan tunjangan pajak) employees who cease work due to retirement,
kepada karyawan yang berhenti bekerja karena death, or disability. Employees who have
pensiun, meninggal, atau cacat. Bagi karyawan reached retirement age are required to have a
yang memasuki usia pensiun dipersyaratkan minimum working period of 25 years to obtain
memiliki masa kerja minimal 25 tahun. Surat this benefit. The decree was effective on
keputusan ini berlaku efektif sejak tanggal January 1, 2003.
1 Januari 2003.
Jumlah iuran premi bulanan coming service The amount of monthly premium contribution
setiap bulan adalah sebesar 6% dari for coming service is 6% from insurance basic
Penghasilan Dasar Asuransi (PhDA) dengan income (PhDA) which represent 4% and 2%
proporsi Perusahaan dan karyawan masing- from insurance basic income of the Company
masing sebesar 4% dan 2% dari PhDA. and employee proportion, respectively.
Perusahaan mengadakan kontrak kerja sama The Company entered into a cooperation
pengelolaan program Purna Karya karyawan agreement to manage employee Post
dengan AJB Bumiputera 1912, melalui Retirement with AJB Bumiputera 1912, through
Perjanjian No. 34/Kontrak-DIR/2007 agreement No. 34/Kontrak-DIR/2007 and
dan No. 441/AJB/JM/PKS/12/07, tanggal No. 441/AJB/JM/PKS/12/07, dated December
19 Desember 2007. Perusahaan dan AJB 19, 2007. The Company and AJB Bumiputera
Bumiputera 1912 telah mengadakan adendum I 1912 entered into addendum I through
melalui perjanjian No. 52/Kontrak-DIR/2019 dan agreement No. 52/Kontrak-DIR/2019 and
No. 007/BP-PT JM/ADD/VII/2019 tanggal No. 007/BP-PT JM/ADD/VII/2019 dated July
23 Juli 2019. 23, 2019.
Program Purna Karya dalam kontrak ini akan The post retirement in this contract will give a
memberikan manfaat dalam bentuk uang purna benefit in post retirement cash in lump sum to
karya secara sekaligus (lump sum) kepada the retired of permanent employee.
karyawan tetap yang berhenti bekerja.
52
Page 906
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
p. Imbalan kerja (lanjutan) p. Employee benefits (continued)
Imbalan Pascakerja (lanjutan) Post-employment benefits (continued)
program purna karya (lanjutan) Post retirement benefit program (continued)
Perusahaan menyediakan imbalan kesehatan The Company provides post-retirement health
pascakerja untuk pensiunan yang berhak. Hak care benefits to its entitled retirees. The
atas imbalan ini pada umumnya diberikan entitlement to these benefits is usually based
apabila karyawan bekerja sampai usia pensiun on the employees’ remaining in service up to
dan memenuhi masa kerja minimum tertentu. retirement age and the completion of a
Prakiraan biaya imbalan ini masih harus diakui minimum service period. The expected costs of
sepanjang masa kerja karyawan, dengan these benefits are accrued over the period of
menggunakan metode akuntansi yang sama employment, using an accounting method
dengan metode yang digunakan dalam similar to that for defined benefit pension plans.
perhitungan program pensiun imbalan pasti. These obligations are valued annually by
Kewajiban ini dinilai setiap tahun oleh aktuaris independent actuary.
independen.
Imbalan pelayanan kesehatan pensiun Post-retirement health care benefits
Berdasarkan Surat Keputusan Direksi Based on the Directors’ Decision Letter
No. 228/KPTS/2006, tanggal 26 Desember 2006, No. 228/KPTS/2006, dated December 26, 2006
tentang Penyempurnaan Keputusan Direksi regarding Improvement of the Directors’
No. 61/KPTS/2001 tentang Jaminan Decrees No. 61/KPTS/2001 about The
Pemeliharaan Kesehatan Pensiunan dan Management of Health Maintenance for the
Keluarga, yang bertujuan untuk tetap menjaga Pensioner and Family, which its objective is to
agar pensiunan dan keluarga pensiunan dapat allow the pensionary and their family to have a
melakukan pola hidup sehat dan memiliki healthy life and high productivity, the
produktivitas yang tinggi, keluarga pensiunan pensionary family that are eligible to receive
yang mendapat bantuan pengobatan dari medical assistance from the Company are
Perusahaan dibatasi dengan jumlah sebanyak- limited to 3 (three) children that are registered
banyaknya 3 (tiga) anak dan telah terdaftar di with the Company.
Perusahaan.
Entitas Anak Subsidiaries
Entitas Anak menghitung liabilitas imbalan The Subsidiaries has calculated the liability for
pascakerja dengan metode Projected-Unit- other employee benefits using the Projected-
Credit, sesuai dengan PSAK 24. Biaya jasa kini Unit-Credit method based on PSAK 24. Current
diakui sebagai beban pada tahun berjalan. service cost is recognized as an expense in the
Biaya jasa lalu sebagai dampak perubahan current year. Past service cost, actuarial
asumsi aktuaria bagi karyawan aktif diakui adjustments and the effect of changes in
langsung dalam diakui sebagai laporan laba actuarial assumptions for active employees are
rugi dan penghasilan komprehensif lain directly recognized in consolidated statements
konsolidasian. of profit or loss and other comprehensive
income.
JLJ menyelenggarakan program pensiun iuran JLJ provides a defined contribution pension
pasti untuk semua karyawan tetapnya. program covering all permanent employees.
Program pensiun didanai seluruhnya oleh JLJ. The pension program is entirely funded by JLJ.
Kontribusi yang diberikan JLJ dibebankan pada The contribution borne by JLJ is charged to the
laporan laba rugi dan penghasilan consolidated statements of profit or loss and
komprehensif lain konsolidasian tahun other comprehensive income in the current
berjalan. year.
53
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
p. Imbalan kerja (lanjutan) p. Employee benefits (continued)
Imbalan Pascakerja (lanjutan) Post-employment benefits (continued)
Kompensasi kepada Pekerja berdasarkan Compensation for Employees under Fixed
Perjanjian Kerja Waktu Tertentu (”PKWT”) Term Employment Agreement (“PKWT”)
Perusahaan mencatat penyisihan untuk The Company recognizes a provision for
kompensasi yang akan dibayarkan kepada compensation to be paid to employees under
karyawan saat selesainya jangka waktu Fixed Term Employment Agreement (PKWT) at
perjanjian berdasarkan Perjanjian Kerja Waktu the end of the agreement period in accordance
Tertentu (PKWT) sesuai dengan Peraturan with Government Regulation No. 35/2021.
Pemerintah No. 35/2021.
q. Instrumen keuangan q. Financial instruments
1. Aset keuangan 1. Financial assets
Instrumen keuangan adalah setiap A financial instrument is any contract that
kontrak yang memberikan kenaikan nilai gives rise to a financial asset of one entity
aset keuangan dari satu entitas dan and a financial liability or equity instrument
liabilitas keuangan atau instrumen ekuitas of another entity.
dari entitas lainnya.
Pengakuan awal Initial recognition
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial
harus didasarkan pada bisnis model dan assets are based on business model and
arus kas kontraktual - apakah semata dari contractual cash flows - whether from solely
pembayaran pokok dan bunga. payment of principal and interest.
Aset keuangan diklasifikasikan, pada Financial assets are classified, at initial
pengakuan awal, yang selanjutnya diukur recognition, as subsequently measured at
pada biaya perolehan diamortisasi, nilai amortized cost, fair value through other
wajar melalui penghasilan komprehensif comprehensive income (OCI), and fair
lain (OCI), dan nilai wajar melalui laba value through profit or loss.
rugi.
Kelompok Usaha menentukan klasifikasi The Group determines the classification of
aset keuangan tersebut pada pengakuan its financial assets at initial recognition and
awal dan tidak bisa melakukan perubahan can not change the classification already
setelah penerapan awal tersebut. made at initial adoption.
Semua aset keuangan pada awalnya All financial assets are initially recognized
diakui sebesar nilai wajarnya ditambah at their fair value plus transaction costs,
dengan biaya-biaya transaksi, kecuali unless financial assets are recorded at fair
aset keuangan dicatat pada nilai wajar value through profit or loss.
melalui laba rugi.
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, the
2022, aset keuangan Kelompok Usaha Group’s financial assets include cash and
mencakup kas dan setara kas, investasi cash equivalents, short-term investments,
jangka pendek, piutang lain - lain, dana other receivables, restricted funds, and
yang dibatasi penggunaannya, dan aset other financial assets - net.
keuangan lainnya neto.
54
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
1. Aset keuangan (lanjutan) 1. Financial assets (continued)
Pengakuan awal (lanjutan) Initial recognition (continued)
Aset keuangan diklasifikasikan sebagai Financial assets in this category are
aset lancar, jika jatuh tempo dalam waktu classified as current assets if expected to
12 bulan, jika tidak maka aset keuangan be settled within 12 months, otherwise they
ini diklasifikasikan sebagai aset tidak are classified as non-current.
lancar.
Pengukuran setelah pengakuan awal Subsequent measurement
Pengukuran aset keuangan setelah The subsequent measurement of financial
pengakuan awal tergantung pada assets depends on their classification as
klasifikasinya sebagai berikut: follows:
(i) Aset keuangan yang diukur dengan (i) Financial assets at amortised cost
biaya diamortisasi
Aset keuangan yang diukur dengan Financial assets at amortized cost are
biaya diamortisasi selanjutnya diukur subsequently measured using the
dengan menggunakan metode suku Effective Interest Rate (“EIR”) method,
bunga efektif (Effective Interest Rate) less impairment.
(“EIR”), setelah dikurangi dengan
penurunan nilai.
Biaya perolehan yang diamortisasi Amortized cost is calculated by taking
dihitung dengan memperhitungkan into account any discount or premium
diskonto atau premi atas biaya on acquisition fees or costs that are an
akuisisi atau biaya yang merupakan integral part of the EIR. The EIR
bagian integral dari EIR tersebut. amortization is included in the
Amortisasi EIR dicatat dalam laporan consolidated profit or loss. The losses
laba rugi konsolidasian. Kerugian arising from impairment are also
yang timbul dari penurunan nilai juga recognized in profit or loss.
diakui pada laba rugi.
Aset keuangan yang diukur dengan The Group's financial assets that
biaya diamortisasi Kelompok Usaha measured at amortized cost consist of
terdiri dari kas dan setara kas, piutang cash and cash equivalents, other
lain - lain, dan dana yang dibatasi receivables and restricted funds in the
penggunaannya pada laporan posisi consolidated statement of financial
keuangan konsolidasian. position.
(ii) Aset keuangan yang diukur pada (ii) Financial assets at fair value through
nilai wajar melalui penghasilan other comprehensive income
komprehensif lain (FVTOCI) (FVTOCI)
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
1. Aset keuangan (lanjutan) 1. Financial assets (continued)
Pengukuran setelah pengakuan awal Subsequent measurement (continued)
(lanjutan)
Aset keuangan yang diukur pada Financial assets at fair value through
nilai wajar melalui penghasilan other comprehensive income are
komprehensif lain selanjutnya subsequently carried in the
disajikan dalam laporan posisi consolidated statement of financial
keuangan konsolidasian sebesar position at fair value, with changes in
nilai wajar, dengan perubahan nilai fair value recognized in the other
wajar yang diakui dalam penghasilan comprehensive income, except for
komprehensif lain, kecuali untuk impairment gains and losses, and a
kerugian akibat penurunan nilai dan portion of foreign exchange gains and
keuntungan atau kerugian akibat losses, are recognized in profit or loss.
perubahan kurs, diakui pada laba
rugi.
Ketika aset keuangan tersebut When the asset is derecognized or
dihentikan pengakuannya atau reclassified, changes in fair value
direklasifikasi, keuntungan atau previously recognized in other
kerugian kumulatif yang sebelumnya comprehensive income and
diakui dalam penghasilan accumulated in equity are reclassified
komprehensif lain direklasifikasi dari from equity to profit and loss as a
ekuitas ke laba rugi sebagai reclassification adjustment.
penyesuaian reklasifikasi.
Kelompok Usaha memiliki investasi The Group has investments in equity
dalam instrumen ekuitas, mencakup instruments, includes short-term
investasi jangka pendek dan aset investments and other financial assets
keuangan lainnya neto, yang - net, which are classified as financial
diklasifikasikan sebagai aset asset at fair value through other
keuangan yang diukur pada nilai comprehensive income.
wajar melalui penghasilan
komprehensif lain.
Investasi pada saham dengan Investments in shares with ownership
kepemilikan kurang dari 20% dicatat interest of less than 20% carried at fair
pada nilai wajar melalui penghasilan value through other comprehensive
komprehensif lain selanjutnya income are subsequently presented in
disajikan dalam laporan posisi the consolidated statement of financial
keuangan konsolidasian sebagai position as financial assets at fair
aset keuangan sebesar nilai wajar, value, with changes in fair value
dengan perubahan nilai wajar yang recognized in the consolidated other
diakui dalam penghasilan comprehensive income.
komprehensif lain konsolidasian.
(iii) Aset Keuangan yang Diukur pada (iii) Financial Assets Measured at Fair
Nilai Wajar Melalui Laba Rugi Value Through Profit or Loss (“FVTPL”)
(“FVTPL”)
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
1. Aset keuangan (lanjutan) 1. Financial assets (continued)
Pengukuran setelah pengakuan awal Subsequent measurement (continued)
(lanjutan)
Aset keuangan yang diukur pada Financial assets measured at FVTPL
FVTPL adalah aset keuangan yang are those which do not meet both
tidak memenuhi kriteria untuk diukur criteria for neither amortized costs nor
pada biaya perolehan diamortisasi FVTOCI.
atau untuk diukur FVTOCI.
Setelah pengakuan awal, aset After initial recognition, financial assets
keuangan yang diukur pada FVTPL measured on FVTPL are measured at
diukur pada nilai wajarnya. their fair value. Gains or losses arising
Keuntungan atau kerugian yang from changes in the fair value of
timbul dari perubahan nilai wajar aset financial assets are recognized in profit
keuangan diakui dalam laba rugi. and loss.
Aset keuangan berupa derivatif dan Financial assets in the form of
investasi pada instrumen ekuitas derivatives and investments in equity
tidak memenuhi kriteria untuk diukur instruments do not meet the criteria to
pada biaya perolehan diamortisasi be measured at amortized cost of
atau kriteria untuk diukur pada acquisition or the criteria to be
FVTOCI, sehingga diukur pada measured at FVTOCI, so they are
FVTPL. measured at FVTPL.
Namun demikian, Kelompok Usaha Nonetheless, the Group may
dapat menetapkan pilihan yang tidak irrevocably designate an investment in
dapat dibatalkan saat pengakuan an equity instrument which is not held
awal atas investasi pada instrumen for trading in any time soon as FVTOCI.
ekuitas yang bukan untuk This designation result in gains and
diperjualbelikan dalam waktu dekat losses to be presented in other
(held for trading) untuk diukur pada comprehensive income, except for
FVTOCI. Penetapan ini dividend income on a qualifying
menyebabkan semua keuntungan investment which is recognized in profit
atau kerugian disajikan di or loss. Cumulative gains or losses
penghasilan komprehensif lain, previously recognized in other
kecuali pendapatan dividen tetap comprehensive income are reclassified
diakui di laba rugi. Keuntungan atau to retained earnings, not to profit or
kerugian kumulatif yang sebelumnya loss.
diakui dalam penghasilan
komprehensif lain direklasifikasi ke
saldo laba tidak melalui laba rugi.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
1. Aset keuangan (lanjutan) 1. Financial assets (continued)
Penghentian pengakuan Derecognition
Aset keuangan (atau mana yang berlaku, A financial asset (or where applicable, a part
bagian dari aset keuangan atau bagian of a financial asset or part of a group of
dari kelompok aset keuangan sejenis) similar financial assets) is derecognized
dihentikan pengakuannya pada saat: when: (1) the rights to receive cash flows
(1) hak untuk menerima arus kas yang from the asset have expired; or (2)
berasal dari aset tersebut telah berakhir; the Group has transferred the rights to
atau (2) Kelompok Usaha telah receive cash flows from the asset or has
mentransfer hak mereka untuk menerima assumed an obligation to pay the received
arus kas yang berasal dari aset atau cash flows in full without material delay to a
berkewajiban untuk membayar arus kas third party under a “pass-through”
yang diterima secara penuh tanpa arrangement, and either (a) the Group has
penundaan yang material kepada pihak transferred substantially all the risks and
ketiga dalam perjanjian “pass-through” rewards of the asset, or (b) the Group has
dan salah satu diantara (a) Kelompok neither transferred nor retained
Usaha telah mentransfer secara substantially all the risks and rewards of the
substansial seluruh risiko dan manfaat asset, but has transferred control of the
dari aset, atau (b) Kelompok Usaha tidak asset.
mentransfer atau mempertahankan
secara substansial seluruh risiko dan
manfaat atas aset, namun telah
mentransfer kendali atas aset tersebut.
Penurunan nilai Impairment
Pada setiap tahun pelaporan, Kelompok At each reporting date, the Group assess
Usaha menilai apakah risiko kredit dari whether the credit risk on a financial
instrumen keuangan telah meningkat instrument has increased significantly since
secara signifikan sejak pengakuan awal. initial recognition. When making the
Ketika melakukan penilaian, Kelompok assessment, the Group use the change in
Usaha menggunakan perubahan atas the risk of a default occurring over the
risiko gagal bayar yang terjadi sepanjang expected life of the financial instrument
perkiraan usia instrumen keuangan instead of the change in the amount of
daripada perubahan atas jumlah kerugian Expected Credit Losses.
kredit ekspektasian.
Dalam melakukan penilaian, Kelompok To make that assessment, the Group
Usaha membandingkan antara risiko compare the risk of a default occurring on
gagal bayar yang terjadi atas instrumen the financial instrument as at the reporting
keuangan pada saat periode pelaporan date with the risk of a default occurring on
dengan risiko gagal bayar yang terjadi atas the financial instrument as at the date of
instrumen keuangan pada saat pengakuan initial recognition and consider reasonable
awal dan mempertimbangkan kewajaran and supportable information, that is
serta ketersediaan informasi, yang available without undue cost or effort at the
tersedia tanpa biaya atau usaha pada saat reporting date about past events, current
tanggal pelaporan terkait dengan kejadian conditions and forecasts of future economic
masa lalu, kondisi terkini dan perkiraan conditions, that is indicative of significant
atas kondisi ekonomi di masa depan, yang increases in credit risk since initial
mengindikasikan kenaikan risiko kredit recognition.
sejak pengakuan awal.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
1. Aset keuangan (lanjutan) 1. Financial assets (continued)
Penurunan nilai (lanjutan) Impairment (continued)
Kelompok Usaha menerapkan metode The Group applied a simplified approach to
sederhana untuk mengukur kerugian measure such Expected Credit Loss (ECL)
kredit ekspektasian tersebut terhadap for other receivables.
piutang lain - lain.
2. Liabilitas keuangan 2. Financial liabilities
Liabilitas keuangan dalam lingkup Financial liabilities within the scope of
PSAK 71 diklasifikasikan sebagai berikut: PSAK 71 are classified as follows:
1. Liabilitas keuangan yang diukur 1. Financial liabilities at amortized cost;
dengan biaya diamortisasi; dan and
2. Liabilitas keuangan yang diukur 2. Financial liabilities measured at fair
dengan nilai wajar melalui laba rugi. value through profit or loss (FVTPL).
Kelompok Usaha menentukan klasifikasi The Group determines the classification of
liabilitas keuangan mereka pada saat its financial liabilities at initial recognition.
pengakuan awal.
Pengakuan Awal Initial Recognition
Pada saat pengakuan awal, liabilitas At initial recognition, financial liabilities are
keuangan diukur pada nilai wajar dan, recognized at fair value and, in the case of
dalam hal liabilitas keuangan yang diukur financial liabilities at amortized cost, less
dengan biaya diamortisasi, dikurangi directly attributable transaction costs.
dengan biaya transaksi yang dapat
diatribusikan secara langsung.
Pada tanggal 31 Desember 2023, liabilitas As of December 31, 2023, the Group’s
keuangan Kelompok Usaha mencakup financial liabilities include trade payables,
utang usaha, utang kontraktor, liabilitas contractors payable, other short-term
keuangan jangka pendek lainnya, beban financial liabilities, accrued expenses, non-
akrual, utang lembaga keuangan bukan bank financial institutions loan, bank loans,
bank, utang bank, utang obligasi, liabilitas bonds payable, land acquisition liabilities
pembebasan tanah, liabilitas derivatif dan and other long-term liabilities, which are
liabilitas jangka panjang lainnya yang classified as financial liabilities at amortized
dikategorikan sebagai liabilitas keuangan cost. Financial liabilities are classified as
yang diukur dengan biaya diamortisasi. non-current liabilities when the remaining
Liabilitas keuangan diklasifikasikan maturity is more than 12 months and as
sebagai liabilitas jangka panjang jika jatuh current liabilities when the remaining
tempo melebihi 12 bulan dan sebagai maturity is less than 12 months.
liabilitas jangka pendek jika jatuh tempo
yang tersisa kurang dari 12 bulan.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
2. Liabilitas keuangan (lanjutan) 2. Financial liabilities (Continued)
Pengukuran setelah pengakuan awal Subsequent measurement
Setelah pengakuan awal, liabilitas After initial recognition, interest - bearing
keuangan yang diukur dengan biaya financial liabilities at amortized cost are
diamortisasi yang dikenakan bunga subsequently measured at amortized cost
selanjutnya diukur pada biaya perolehan using the effective interest rate method.
diamortisasi dengan menggunakan
metode suku bunga efektif.
Keuntungan atau kerugian diakui dalam Gains or losses are recognized in profit or
laba rugi pada saat liabilitas tersebut loss when the liabilities are derecognized as
dihentikan pengakuannya serta melalui well as through the amortization process.
proses amortisasi.
Entitas mengklasifikasikan seluruh Entities classify all financial liabilities so that
liabilitas keuangan sehingga setelah after initial recognition financial liabilities are
pengakuan awal liabilitas keuangan diukur measured at amortized cost of acquisition.
pada biaya perolehan diamortisasi.
Saat pengakuan awal entitas dapat Upon initial recognition, an entity may make
membuat penetapan yang takterbatalkan an irrevocable determination to measure
untuk mengukur liabilitas keuangan pada financial liabilities at fair value through profit
nilai wajar melalui laba rugi. and loss.
Penghentian pengakuan Derecognition
Liabilitas keuangan dihentikan A financial liability is derecognized when it is
pengakuannya pada saat liabilitas tersebut discharged or cancelled or has expired.
dihentikan atau dibatalkan atau kedaluwarsa.
Ketika liabilitas keuangan awal digantikan When an existing financial liability is
dengan liabilitas keuangan lain dari replaced by another from the same lender on
pemberi pinjaman yang sama dengan substantially different terms, or the terms of
persyaratan yang berbeda secara an existing financial liability are substantially
substansial, atau modifikasi secara modified, such an exchange or modification
substansial atas persyaratan liabilitas is treated as a derecognition of the original
keuangan yang saat ini ada, maka financial liability and the recognition of a new
pertukaran atau modifikasi tersebut financial liability, and the difference in the
diperlakukan sebagai penghentian respective carrying amounts is recognized in
pengakuan liabilitas keuangan awal dan profit or loss.
pengakuan liabilitas keuangan baru,
dan selisih antara nilai tercatat masing-
masing liabilitas keuangan diakui dalam
laba rugi.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
3. Saling hapus dari instrumen keuangan 3. Offsetting of financial instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
saling hapus dan nilai netonya dilaporkan offset, and the net amount is reported in the
dalam laporan posisi keuangan consolidated statement of financial position
konsolidasian jika, dan hanya jika, memiliki if, and only if, there is a currently
hak yang berkekuatan hukum untuk enforceable legal right to offset
melakukan saling hapus atas jumlah yang the recognized amounts and there is an
telah diakui dan terdapat maksud untuk intention to settle on a net basis, or to
menyelesaikan secara neto, atau untuk realize the assets and settle the liabilities
merealisasikan aset dan menyelesaikan simultaneously.
liabilitasnya secara bersamaan.
4. Nilai wajar instrumen keuangan 4. Fair value of financial instruments
Nilai wajar instrumen keuangan yang The fair value of financial instruments that
diperdagangkan secara aktif di pasar are actively traded in organized financial
keuangan yang terorganisasi ditentukan markets is determined by reference to
dengan mengacu pada kuotasi harga quoted market bid or ask prices at the close
penawaran atau harga yang diminta pada of business at the end of the reporting year.
penutupan bisnis pada akhir tahun For financial instruments where there is no
pelaporan. Untuk instrumen keuangan active market, fair value is determined
yang tidak memiliki pasar aktif, nilai wajar using valuation techniques.
ditentukan dengan menggunakan teknik
penilaian.
Teknik penilaian tersebut mencakup Such valuation techniques include the use
penggunaan transaksi-transaksi pasar of arm's length market transactions,
yang wajar antara pihak-pihak yang references to the current fair value of
mengerti dan berkeinginan (arm’s length substantially the same instruments,
market transactions), referensi atas nilai discounted cash flow analysis, or other
wajar terkini dari instrumen lain yang valuation models.
secara substansial sama, analisa arus kas
yang didiskontokan, atau model penilaian
lainnya.
5. Reklasifikasi 5. Reclassification
Kelompok Usaha mereklasifikasi aset The Group reclassifies a financial asset if
keuangan ketika Kelompok Usaha and only if the Group’s business model
mengubah tujuan model bisnis untuk objective for its financial assets changes so
pengelolaan aset keuangan sehingga its previous model assessment would no
penilaian sebelumnya menjadi tidak dapat longer apply.
diterapkan.
Jika Kelompok Usaha mereklasifikasi aset If the Group reclassifies a financial asset, it
keuangan, maka diperlukan untuk is required to apply the reclassification
menerapkan reklasifikasi secara prospektif prospectively from the reclassification date.
sejak tanggal reklasifikasi. Keuntungan, Previously recognized gains, losses
kerugian (termasuk keuntungan atau (including impairment gains or losses) or
kerugian penurunan nilai) atau bunga yang interest which recognized before are not
sebelumnya diakui tidak disajikan kembali. restated.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
5. Reklasifikasi (lanjutan) 5. Reclassification (continued)
Ketika Kelompok Usaha mereklasifikasi When the Group reclassifies its financial
aset keuangan dari biaya perolehan asset out of the amortized cost into FVTPL,
diamortisasi menjadi FVTPL, maka nilai then its fair value is measured at
wajarnya diukur pada tanggal reklasifikasi. reclassification date. Any gains or losses
Keuntungan atau kerugian yang timbul dari resulted from the difference between
perbedaan antara biaya perolehan previous amortized cost and its fair value is
diamortisasi sebelumnya dan nilai recognized in profit or loss. Otherwise, if
wajarnya diakui dalam laporan laba rugi. the Group reclassifies its financial asset
Sebaliknya, jika Kelompok Usaha from FVTPL into amortized cost, then its
mereklasifikasi aset keuangannya dari fair value at the date of reclassification
FVTPL menjadi biaya perolehan becomes new gross carrying amount.
diamortisasi, maka nilai wajarnya pada
tanggal reklasifikasi menjadi nilai tercatat
bruto baru.
Ketika Kelompok Usaha mereklasifikasi When the Group reclassifies its financial
aset keuangan dari biaya perolehan asset out of the amortized cost into
diamortisasi menjadi FVTOCI, nilai FVTOCI, its fair value is measured at the
wajarnya diukur pada tanggal reklasifikasi. reclassification date. Any gains or losses
Keuntungan atau kerugian yang timbul dari resulted from the difference between
selisih antara biaya perolehan diamortisasi previous amortized cost and fair value is
sebelumnya dan nilai wajar diakui pada recognized in other comprehensive
penghasilan komprehensif lain. Tingkat income. Effective interest rate and
suku bunga efektif dan pengukuran expected credit loss measurement are not
kerugian kredit yang diharapkan tidak adjusted as a result of the reclassification.
disesuaikan sebagai hasil dari reklasifikasi.
Sebaliknya, ketika Kelompok Usaha Otherwise, when the Group reclassifies its
mereklasifikasi aset keuangannya dari financial asset out of the FVTOCI into
FVTOCI menjadi biaya perolehan amortized cost, the financial asset is
diamortisasi, aset keuangan tersebut reclassified by its fair value at the
direklasifikasi ke nilai wajarnya pada reclassification date. However, any
tanggal reklasifikasi. Namun, keuntungan cumulative gains or losses previously
atau kerugian kumulatif yang sebelumnya recognized in other comprehensive income
diakui dalam penghasilan komprehensif are omitted from equity and adjusted to the
lain dihilangkan dari ekuitas dan financial asset’s fair value at the date of
disesuaikan dengan nilai wajar aset reclassification. Consequently, at the
keuangan pada tanggal reklasifikasi. reclassification date, the financial asset is
Akibatnya, pada tanggal reklasifikasi, aset measured the same way as if it were
keuangan diukur dengan cara yang sama amortized cost.
seperti biaya perolehan diamortisasi.
Penyesuaian ini memengaruhi This adjustment affects other
penghasilan komprehensif lain tetapi tidak comprehensive income but not profit or
memengaruhi laba rugi, dan karenanya loss, andhence it is not a reclassification
bukan merupakan penyesuaian adjustment. Effective interest rate and
reklasifikasi. Suku bunga efektif dan expected credit loss are no longer adjusted
pengukuran kerugian kredit ekspektasian as a result of the reclassification.
tidak disesuaikan sebagai akibat dari
reklasifikasi.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
q. Instrumen keuangan (lanjutan) q. Financial instruments (continued)
5. Reklasifikasi (lanjutan) 5. Reclassification (continued)
Pada saat Kelompok Usaha When the Group reclassifies its financial
mereklasifikasi aset keuangan keluar dari asset out of the FVTPL into FVTOCI, the
kategori pengukuran FVTPL menjadi financial asset is measured at its fair value.
kategori pengukuran FVTOCI, aset Similarly, when the Group reclassifies its
keuangan tetap diukur pada nilai wajarnya. financial asset out of the FVTOCI into
Sama halnya, ketika Kelompok Usaha FVTPL the financial asset is measured at
mereklasifikasi aset keuangan keluar dari its fair value. Any gains or losses previously
kategori FVTOCI menjadi kategori recognized in other comprehensive income
pengukuran FVTPL, aset keuangan tetap are reclassified out of the equity to profit or
diukur pada nilai wajarnya. Keuntungan loss as a reclassification adjustment at the
atau kerugian kumulatif yang sebelumnya date of reclassification.
diakui di penghasilan komprehensif lain
direklasifikasi dari ekuitas ke laba rugi
sebagai penyesuaian reklasifikasi pada
tanggal reklasifikasi.
r. Instrumen keuangan derivatif dan aktivitas r. Derivative financial instruments and
lindung nilai hedging activities
Derivatif pada awalnya diakui sebesar nilai Derivatives are initially recognized at fair value
wajar pada tanggal kontrak derivatif dilakukan on the date the derivative contract is entered into
dan selanjutnya diukur kembali sebesar nilai and subsequently remeasured at fair value. The
wajarnya. Metode pengakuan keuntungan atau method of recognizing the resulting gain or loss
kerugian yang timbul tergantung pada apakah depends on whether the derivative is designated
derivatif tersebut ditetapkan sebagai instrumen as a hedging instrument, and if so, the nature of
lindung nilai, dan jika demikian, sifat pos yang the item being hedged. The Group defines
dilindung nilai. Kelompok Usaha menetapkan certain derivatives as:
derivatif tertentu sebagai:
i. Lindung nilai atas nilai wajar aset atau i. Hedging the fair value of recognized assets
liabilitas yang diakui atau terhadap or liabilities or of unrecognized firm
komitmen pasti yang belum diakui commitments (fair value hedges); or
(lindung nilai atas nilai wajar); atau
ii. Lindung nilai atas risiko tertentu yang ii. Hedging of certain risks associated with a
terkait dengan aset atau liabilitas yang recognized asset or liability or of a
diakui atau terhadap transaksi yang transaction that is expected to be probable
diperkirakan kemungkinan besar akan (cash flow hedge).
terjadi (lindung nilai arus kas).
Pada awal terjadinya transaksi, Kelompok In the beginning of transaction, the Group
Usaha mendokumentasikan hubungan antara documents the relationship between the
instrumen lindung nilai dan pos yang dilindung hedging instrument and the item being hedged,
nilai, serta tujuan manajemen risiko dan strategi as well as its risk management objectives and
pelaksanaan berbagai transaksi lindung nilai. strategy for executing various hedging
Kelompok Usaha juga mendokumentasikan transactions. The Group also documents its
penilaiannya, pada awal lindung nilai dan pada assessment, at the inception of the hedge and
setiap akhir tahun, apakah derivatif yang at the end of each year, whether the derivative
digunakan dalam transaksi lindung nilai used in the hedging transaction is highly
memiliki efektivitas yang tinggi dalam saling effective in offsetting changes in fair value or
hapus perubahan nilai wajar atau arus kas pos cash flows of the hedged item.
yang dilindung nilai.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
r. Instrumen keuangan derivatif dan aktivitas r. Derivative financial instruments and
lindung nilai (lanjutan) hedging activities (continued)
Nilai wajar penuh derivatif lindung nilai The full fair value of hedging derivatives is
diklasifikasikan sebagai aset tidak lancar atau classified as non-current assets or long-term
liabilitas jangka panjang ketika sisa jatuh tempo liabilities when the remaining maturity of the
pos yang dilindung nilai lebih dari 12 bulan, dan hedged item is more than 12 months, and as
sebagai aset lancar atau liabilitas jangka current assets or short-term liabilities when the
pendek ketika sisa jatuh tempo pos yang remaining maturity of the hedged item is less
dilindung nilai kurang dari 12 bulan. Derivatif than 12 months. Derivatives traded are
yang diperdagangkan diklasifikasikan sebagai classified as current assets or current liabilities.
aset lancar atau liabilitas jangka pendek.
Bagian efektif dari perubahan nilai wajar The effective portion of changes in the fair value
derivatif yang ditetapkan dan memenuhi kriteria of derivatives that are designated and meet the
sebagai lindung nilai arus kas diakui pada criteria as cash flow hedges are recognized in
penghasilan komprehensif lainnya. other comprehensive income. Gains or losses
Keuntungan atau kerugian dari bagian yang from the ineffective portion are recognized
tidak efektif diakui segera di dalam laba rugi immediately in profit or loss as “other income/
sebagai “penghasilan/ beban lain-lain”. expenses”.
Jumlah yang terakumulasi pada ekuitas Amounts accumulated in equity are reclassified
direklasifikasikan ke dalam laba rugi di dalam to profit or loss in the period when the hedged
periode ketika pos yang dilindung nilai item affects profit or loss (for example, when an
memengaruhi laba rugi (misalnya, ketika expected sale of the hedged item occurs). Gains
perkiraan penjualan yang menjadi pos yang or losses relating to the effective portion of
dilindung nilai terjadi). Keuntungan atau interest rate swaps as hedging instruments on
kerugian yang berhubungan dengan bagian variable interest rate loans are recognized in
efektif swap tingkat bunga sebagai instrumen profit or loss as “finance costs”.
lindung nilai pinjaman bersuku bunga variabel
diakui dalam laba rugi sebagai “biaya
keuangan”.
Ketika instrumen lindung nilai kedaluwarsa atau When the hedging instrument expires or is sold,
dijual, atau ketika lindung nilai tidak lagi or when the hedge no longer meets the criteria
memenuhi kriteria akuntansi lindung nilai, for hedge accounting, the cumulative gain or
keuntungan atau kerugian kumulatif yang ada loss held in equity will remain in equity and is
di dalam ekuitas akan tetap berada di dalam recognized when the expected transaction is
ekuitas dan diakui ketika transaksi yang eventually recognized in profit or loss. When a
diperkirakan akhirnya diakui pada laba rugi. forecasted transaction is no longer expected to
Ketika transaksi yang diperkirakan tidak lagi occur, the cumulative gain or loss reported in
diharapkan akan terjadi, keuntungan atau equity is immediately transferred to profit or loss
kerugian kumulatif yang dilaporkan di ekuitas as “other income/ expenses”.
segera dipindahkan ke laba rugi sebagai
“penghasilan/ beban lain-lain”.
Perubahan nilai wajar dari derivatif yang tidak Changes in the fair value of derivatives that are
ditetapkan, atau tidak memenuhi kriteria untuk, not designated, or do not meet the criteria for,
akuntansi lindung nilai diakui secara langsung hedge accounting are recognized directly in
dalam laba rugi. profit or loss.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
s. Laba per saham s. Earnings per share
Laba per saham dihitung dengan membagi laba Earnings per share amount is computed by
tahun berjalan yang dapat diatribusikan dividing the profit for the year attributable to the
kepada pemilik entitas induk dengan jumlah owners of the parent entity by the weighted
rata-rata tertimbang jumlah saham yang average number of outstanding issued and fully
beredar dan disetor penuh selama tahun yang paid shares during the year.
bersangkutan.
Perusahaan tidak mempunyai efek saham The Company has no outstanding dilutive
biasa yang berpotensi bersifat dilutif pada potential ordinary shares as of December 31,
tanggal 31 Desember 2023 dan 2022. 2023 and 2022.
t. Pengakuan pendapatan dan beban t. Revenue and expense recognition
Kelompok Usaha menerapkan PSAK 72, yang The Group applies PSAK 72, which requires
mensyaratkan pengakuan pendapatan harus revenue recognition to fulfill 5 steps of
memenuhi 5 langkah analisa sebagai berikut: assessment as follows:
1. Identifikasi kontrak dengan pelanggan; 1. Identify contracts with a customer;
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the
kontrak. Kewajiban pelaksanaan contract. Performance obligations are
merupakan janji-janji dalam kontrak untuk promises in a contract to transfer to a
menyerahkan barang atau jasa yang customer goods or services that are distinct;
memiliki karakteristik berbeda ke
pelanggan;
3. Penetapan harga transaksi. Harga 3. Determine the transaction price.
transaksi merupakan jumlah imbalan yang Transaction price is the amount of
berhak diperoleh suatu entitas sebagai consideration to which an entity expects to
kompensasi atas diserahkannya barang be entitled in exchange for transferring
atau jasa yang dijanjikan ke pelanggan; promised goods or services to a customer;
4. Alokasi harga transaksi ke setiap 4. Allocate the transaction price to each
kewajiban pelaksanaan dengan performance obligation on the basis of the
menggunakan dasar harga jual berdiri relative stand-alone selling prices of each
sendiri relatif dari setiap barang atau jasa distinct goods or services promised in the
berbeda yang dijanjikan di kontrak; dan contract; and
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring a
menyerahkan barang atau jasa yang promised goods or services to a customer
dijanjikan ke pelanggan (ketika pelanggan (which is when the customer obtains control
telah memiliki kendali atas barang atau of that goods or services) at certain time or
jasa tersebut) pada suatu waktu tertentu all the time.
atau sepanjang waktu.
Harga transaksi merupakan angka yang The transaction price is based on the amount
ditagihkan kepada pelanggan setelah billed to customer excluding Value-Added
mengeluarkan Pajak Pertambahan Nilai. Taxes.
Kriteria spesifik berikut ini juga harus dipenuhi The following specific recognition criteria must
sebelum pendapatan diakui. also be met before revenue is recognized.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
t. Pengakuan pendapatan dan beban t. Revenue and expense recognition
(lanjutan) (continued)
Pendapatan tol Toll revenues
Pendapatan dari hasil pengoperasian jalan tol The Group’s revenues from toll road operations
Kelompok Usaha diakui pada suatu waktu are recognized at certain time upon the sale of
tertentu saat penjualan karcis tol. Imbalan kas toll tickets. Cash consideration received in
yang diterima sehubungan dengan pengalihan connection with the transfer of the rights on
hak atas pendapatan tol masa datang dicatat future toll revenue are recorded as deferred
sebagai pendapatan tangguhan dan diakui revenue and recognized as revenue over time
sebagai pendapatan pada suatu periode waktu based on actual traffic volume over the term of
berdasarkan aktual jumlah traffic selama masa transfer of the rights on future toll revenues.
jangka waktu pengalihan hak atas pendapatan
tol tersebut.
Pendapatan sewa Rental income
Pendapatan dari sewa iklan, lahan, dan tempat Revenue from advertisement, space, and rest
peristirahatan diklasifikasikan sebagai sewa area rental are classified as operating lease and
operasi dan diakui pada suatu periode waktu recognized over time on a straight-line basis
dengan menggunakan metode garis lurus over the lease term. Rent revenue received in
selama masa sewa. Sewa diterima di muka advance are presented as "Unearned revenue".
disajikan sebagai “Pendapatan diterima di
muka”.
Pendapatan jasa pengoperasian Toll road operating service
Pendapatan jasa pengoperasian diakui pada Revenue toll road operating service is
suatu periode waktu dengan menggunakan recognized over time on a straight-line basis
metode garis lurus selama masa jasa. over the service term. Service revenue received
Pendapatan jasa diterima di muka disajikan in advance are presented as "Unearned
sebagai “Pendapatan diterima di muka”. revenue".
Pendapatan penjualan properti Revenue from sale of property
JMRB (entitas anak) mengakui pendapatan JMRB (a subsidiary) recognizes revenues from
dari penjualan real estat pada suatu titik waktu real estate sales at a point in time upon the
setelah penyelesaian akta jual beli. completion of the sale and purchase
agreement.
Pendapatan konstruksi dan beban konstruksi Construction revenue and construction cost
Kelompok Usaha mengakui pendapatan The Group recognizes construction revenues
konstruksi pada suatu periode waktu over time by using the output method based on
menggunakan metode output berdasarkan the monthly report over the completed
laporan bulanan atas kemajuan penyelesaian construction progress from the external party
pembangunan aset yang diterima dari pihak that was appointed for the assets’ construction.
eksternal yang telah ditunjuk untuk
membangun aset tersebut.
Beban Expenses
Beban diakui pada saat terjadinya atau sesuai Expenses are recognized when incurred or
dengan masa manfaatnya. according to the useful life.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
t. Pengakuan pendapatan dan beban t. Revenue and expense recognition
(lanjutan) (continued)
Beban pokok penjualan tanah Cost of land sold
Beban pokok penjualan tanah ditentukan Cost of land sold is determined based on
berdasarkan nilai perolehan tanah ditambah acquisition cost of the land plus other estimated
pengeluaran-pengeluaran lain untuk expenditures for its improvement and
pengembangan tanah. Beban pokok penjualan development. The cost of residential house sold
rumah tinggal meliputi seluruh beban covers all construction expenses to complete
pembangunan untuk menyelesaikan pekerjaan. the work.
u. Transaksi dan saldo dalam mata uang asing u. Foreign currency transactions and balances
Transaksi dalam mata uang asing dicatat Transactions involving foreign currencies are
dalam mata uang rupiah berdasarkan kurs translated to rupiah at the rates of exchange
yang berlaku pada saat transaksi dilakukan. prevailing at the time the transactions are made.
Pada tanggal laporan posisi keuangan At consolidated statement of financial position
konsolidasian, aset dan liabilitas moneter date, monetary assets and liabilities
dalam mata uang asing dijabarkan sesuai denominated in foreign currencies are adjusted
dengan rata-rata kurs jual dan beli yang to reflect the average of the selling and buying
diterbitkan oleh Bank Indonesia pada tanggal rates of exchange prevailing at the last banking
transaksi perbankan terakhir untuk tahun yang transaction day of the year, as published by
bersangkutan. Laba atau rugi kurs yang timbul Bank Indonesia. The resulting gains or losses
dikreditkan atau dibebankan pada operasi are credited or charged to operations of the
tahun berjalan. current year.
Kurs yang digunakan adalah sebagai berikut: The exchange rates used are as follows:
2023 2022
1 Dolar Amerika Serikat 15.026 15.731 1 United States Dollar
v. Segmen operasi v. Operating segment
Segmen adalah komponen dari Kelompok A segment is a distinguishable component of
Usaha yang dapat dibedakan yang terlibat the Group that is engaged in providing certain
dalam penyediaan produk-produk tertentu products (business segment), or in providing
(segmen usaha), atau dalam menyediakan products within a particular economic
produk dalam lingkungan ekonomi tertentu environment (geographical segment), which is
(segmen geografis), yang memiliki risiko dan subject to risks and rewards that are different
manfaat yang berbeda dari segmen lainnya. from those of other segments.
Jumlah setiap unsur segmen yang dilaporkan The amount of each segment item reported is
merupakan ukuran yang dilaporkan kepada the measure reported to the chief operating
pengambil keputusan operasional untuk tujuan decision-maker for the purposes of making
pengambilan keputusan untuk mengalokasikan decisions about allocating resources to the
sumber daya kepada segmen dan menilai segment and assessing its performance.
kinerjanya.
Pendapatan, beban, hasil usaha, aset dan Segment revenue, expenses, results, assets
liabilitas segmen termasuk item-item yang and liabilities include items directly attributable
dapat diatribusikan secara langsung kepada to a segment as well as those that can be
suatu segmen serta hal-hal yang dapat allocated on a reasonable basis to that
dialokasikan dengan dasar yang memadai segment. They are determined before
untuk segmen tersebut. Segmen ditentukan intragroup balances and intra-group
sebelum saldo dan transaksi antar Kelompok transactions are eliminated.
Usaha dieliminasi sebagai bagian dari proses
konsolidasi.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
w. Provisi w. Provisions
Provisi diakui jika Kelompok Usaha memiliki A provision is recognized when the Group has a
kewajiban kini (baik bersifat hukum maupun present obligation (legal or constructive) as a
bersifat konstruktif) sebagai akibat peristiwa result of a past event, where it is probable that
masa lalu dimana ada kemungkinan besar an outflow of resources embodying economic
bahwa untuk penyelesaian kewajiban tersebut benefits will be required to settle the obligation
diperlukan arus keluar sumber daya yang and a reliable estimate of the amount of the
mengandung manfaat ekonomi dan jumlah obligation can be made.
kewajiban tersebut dapat diestimasi secara
andal.
Provisi ditelaah pada setiap tanggal pelaporan All provisions are reviewed at each reporting
dan disesuaikan untuk mencerminkan estimasi date and adjusted to reflect the current best
terbaik saat ini. Jika arus keluar sumber daya estimate. If it is no longer probable that an
untuk menyelesaikan kewajiban kemungkinan outflow of resources embodying economic
besar tidak terjadi, maka provisi tersebut benefits will be required to settle the obligations,
dibatalkan. the provisions are reversed.
x. Kontinjensi x. Contingencies
Liabilitas kontinjensi diungkapkan, kecuali jika Contingent liabilities are disclosed, unless the
arus keluar sumber daya yang mengandung possibility of an outflow of resources embodying
manfaat ekonomi kemungkinannya kecil. Aset economic benefits is remote. Contingent
kontinjensi tidak diakui dalam laporan assets are not recognized in the consolidated
keuangan konsolidasian, tetapi diungkapkan financial statements but are disclosed when an
jika terdapat kemungkinan besar (probable) inflow of economic benefits is probable.
arus masuk manfaat ekonomi.
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian The preparation of the Group’s consolidated financial
Kelompok Usaha mensyaratkan manajemen untuk statements requires management to make
membuat pertimbangan, estimasi dan asumsi yang judgments, estimates and assumptions that affect
memengaruhi jumlah yang dilaporkan atas the reported amounts of revenues, expenses, assets
pendapatan, beban, aset dan liabilitas, serta and liabilities, and the disclosure to the consolidated
pengungkapan laporan keuangan konsolidasian. financial statements. However, uncertainty about
Namun, ketidakpastian atas asumsi dan estimasi ini these assumptions and estimates could result in
dapat menyebabkan hasil yang memerlukan outcomes that may require a material adjustment to
penyesuaian material atas nilai tercatat aset dan the carrying amounts of the assets or liabilities in
liabilitas pada masa mendatang. future periods.
a. Pertimbangan a. Judgments
Dalam proses penerapan kebijakan akuntansi In the process of applying the Group’s
Kelompok Usaha, manajemen telah membuat accounting policies, management has made the
pertimbangan-pertimbangan berikut ini, yang following judgments, apart from those including
terpisah dari estimasi dan asumsi, yang estimations and assumptions, which have the
memiliki pengaruh paling signifikan terhadap most significant effect on the amounts
jumlah yang dicatat dalam laporan keuangan recognized in the consolidated financial
konsolidasian: statements:
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
a. Pertimbangan (lanjutan) a. Judgments (continued)
• Pengelompokan aset keuangan dan • Classification of financial assets and
liabilitas keuangan financial liabilities
Kelompok Usaha menetapkan The Group determines the classifications of
pengelompokan aset dan liabilitas tertentu certain assets and liabilities as financial
sebagai aset keuangan dan liabilitas assets and financial liabilities by judging if
keuangan dengan pertimbangan bila they meet the definition financial liabilities
definisi yang ditetapkan dalam liabilitas based on PSAK 71. Accordingly, the
keuangan sesuai dengan yang ditetapkan financial assets and financial liabilities are
dalam PSAK 71. Dengan demikian, aset accounted for in accordance with
keuangan dan liabilitas keuangan diakui accounting policies disclosed in Note 2q.
sesuai dengan kebijakan akuntansi seperti
yang diungkapkan pada Catatan 2q.
• Perjanjian konsesi jasa • Service concession arrangement
ISAK 16 menjelaskan pendekatan untuk ISAK 16 outlines an approach to account
membukukan perjanjian konsesi jasa akibat for service concession arrangement arising
dari penyediaan jasa kepada publik. from entities providing public services. It
ISAK 16 mengatur bahwa operator (pihak provides that the operator (concession right
penerima konsesi jasa) tidak membukukan beneficiary) should not account for the
infrastruktur sebagai aset tetap, namun infrastructure as fixed assets, but should
diakui sebagai aset keuangan dan/atau aset recognize a financial asset and/or an
takberwujud. intangible asset.
Kelompok Usaha mengadakan Perjanjian The Group entered into Perjanjian
Pengusahaan Jalan Tol (PPJT) dengan Pengusahaan Jalan Tol (PPJT) with BPJT
BPJT memberikan hak, kewajiban dan granted the Group the rights, obligations
keistimewaan kepada Kelompok Usaha and privileges including the authority to
termasuk kewenangan dalam pendanaan, finance, design, construction, operate, and
desain, konstruksi, operasi, dan maintain the toll roads (Note 2.l).
pemeliharaan jalan tol (Catatan 2.l).
Pada akhir masa konsesi jasa, Kelompok Upon expiry of the service concession
Usaha harus menyerahkan jalan tol kepada period, the Group shall handover the toll
BPJT tanpa biaya, dalam keadaan roads to the BPJT without cost, fully
beroperasional dan kondisi yang baik, operational and in good working condition,
termasuk setiap dan semua tanah yang including any and all existing land, works,
diperlukan, pekerjaan, fasilitas jalan, dan toll road facilities, and equipment found
peralatan tol yang secara langsung therein directly related to, and in
berkaitan dan berhubungan dengan connection with, the operation of the toll
pengoperasian fasilitas jalan tol. road facilities.
Kelompok Usaha berpendapat bahwa PPJT The Group has made judgment that the
memenuhi kriteria sebagai model aset PPJT met the criteria under the intangible
takberwujud, dimana aset konsesi diakui asset model, wherein the concession asset
sebagai aset takberwujud sesuai dengan is recognized as an intangible asset in
PSAK 19, “Aset Takberwujud”. accordance with PSAK 19, “Intangible
Assets”.
69
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
a. Pertimbangan (lanjutan) a. Judgments (continued)
• Perjanjian konsesi jasa (lanjutan) • Service concession arrangement
(continued)
Kelompok Usaha diharuskan oleh ISAK 16 The Group is required by ISAK 16 to present
untuk menyajikan unsur pendapatan yang an income line reflecting the income from
merefleksikan pendapatan dari jasa construction or improvements to concession
konstruksi atas aset konsesi atau peningkatan assets made during the year in the
kemampuan aset konsesi yang dilakukan consolidated statement of profit or loss and
selama tahun berjalan pada laporan laba rugi other comprehensive income. For the year
dan penghasilan komprehensif lain ended December 31, 2023 and 2022, the
konsolidasian. Untuk tahun yang berakhir Group recognized construction revenue
pada tanggal 31 Desember 2023 dan 2022, amounting to Rp5,752,623 and Rp2,800,291,
Kelompok Usaha mengakui pendapatan dari respectively (Note 37).
jasa konstruksi atas aset konsesi masing-
masing sebesar Rp5.752.623 dan
Rp2.800.291 (Catatan 37).
Kelompok Usaha mengakui pendapatan The Group recognizes construction
konstruksi aset konsesi dan biaya revenue of concession asset and
konstruksi atas aset konsesi sesuai dengan construction costs of concession asset in
PSAK 72. Kelompok Usaha mengukur accordance with PSAK 72. The Group
pendapatan konstruksi atas aset konsesi measures construction revenue at the fair
pada nilai wajar atas imbalan yang diterima value of the consideration received or to be
atau akan diterima dan menambahkan received and will add the margin, based on
margin, berdasarkan estimasi terbaik management estimation calculated in
manajemen yang dihitung dengan model certain model, in determining the initial toll
tertentu, pada saat penentuan tarif awal road tariff before the toll road is operated.
jalan tol sebelum jalan tol dioperasikan.
• Pengklasifikasian properti • Classification of property
Kelompok Usaha menentukan apakah The Group determines whether an
sebuah properti yang diperoleh acquired property is classified as
diklasifikasikan sebagai properti investasi investment property or property inventory:
atau persediaan properti:
- Properti investasi terdiri dari tanah dan - Investment property consists of land
bangunan (terutama kantor dan properti and buildings (principally offices and
ritel) yang tidak bertujuan untuk retail property) which are not occupied
digunakan oleh atau dalam kegiatan substantially for use by, or in the
operasi Kelompok Usaha, tidak juga operations of the Group, nor for sale in
untuk dijual dalam kegiatan bisnis, tetapi the ordinary course of business, but are
digunakan untuk memperoleh held primarily to earn rental income and
pendapatan sewa dan peningkatan nilai. capital appreciation.
- Persediaan properti terdiri dari properti - Property inventory consists of property
yang bertujuan untuk dijual dalam that is held for sale in the ordinary
kegiatan bisnis. Secara khusus, berkaitan course of business. In particular, it
dengan properti hunian yang pertains to the residential property that
dikembangkan oleh Kelompok Usaha dan the Group develops and intends to sell
digunakan untuk dijual sebelum atau on or before the completion of
pada saat penyelesaian konstruksi. construction.
70
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
a. Pertimbangan (lanjutan) a. Judgments (continued)
• Pengendalian atas entitas anak • Control over subsidiaries
Direksi Perusahaan menilai apakah The directors of the Company’s assessed
Kelompok Usaha memiliki pengendalian whether or not the Group has control over a
atas Entitas Anak berdasarkan subsidiary based on whether the Group has
kemampuan Kelompok Usaha untuk the practical ability to direct the relevant
mengarahkan kegiatan yang relevan dari activities of the subsidiaries unilaterally.
Entitas Anak secara sepihak.
Dalam membuat pertimbangannya, direksi In making their judgment, the directors
mempertimbangkan ukuran absolut considered the Group’s absolute size of
kepemilikan Kelompok Usaha pada Entitas holding in the subsidiary and the relative
Anak dan ukuran relatif dan penyebaran size of and dispersion of the shareholdings
kepemilikan saham yang dimiliki oleh owned by the other shareholders. After
pemegang saham lainnya. Setelah assessment, the Directors concluded that
penilaian, Direksi menyimpulkan bahwa the Group has a sufficiently dominant voting
Kelompok Usaha memiliki hak suara yang interest to direct the relevant activities of the
cukup dominan untuk mengarahkan subsidiary and therefore the Group has
kegiatan yang relevan dari Entitas Anak dan control over the subsidiaries.
karenanya Kelompok Usaha memiliki
pengendalian atas Entitas Anak.
b. Estimasi dan asumsi b. Estimates and assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
ketidakpastian estimasi lain pada tanggal other key sources of estimation of uncertainty at
pelaporan yang memiliki risiko signifikan bagi the end of the reporting period that have a
penyesuaian yang material terhadap nilai significant risk of causing a material adjustment
tercatat aset dan liabilitas untuk tahun to the carrying amounts of assets and liabilities
berikutnya diungkapkan dalam paragraf within the next financial year are disclosed in the
berikut. Kelompok Usaha mendasarkan following paragraphs. The Group based its
asumsi dan estimasi pada parameter yang assumptions and estimates on parameters
tersedia pada saat laporan keuangan available when the consolidated financial
konsolidasian disusun. Asumsi dan situasi statements were prepared. Existing
mengenai perkembangan masa depan circumstances and assumptions about future
mungkin berubah akibat perubahan pasar atau developments may change due to market
situasi diluar kendali Kelompok Usaha. changes or circumstances arising beyond
Perubahan tersebut dicerminkan dalam the control of the Group. Such changes will be
asumsi terkait pada saat terjadinya. reflected in the assumptions when they occur.
• Nilai wajar instrumen keuangan • Fair value of financial instruments
Kelompok Usaha mencatat aset dan The Group recorded certain assets and
liabilitas keuangan tertentu pada nilai wajar, financial liabilities at fair value, which
yang mengharuskan penggunaan estimasi requires the use of accounting estimates.
akuntansi. Sementara komponen signifikan While significant components of fair value
atas pengukuran nilai wajar ditentukan measurement were determined using
menggunakan bukti objektif yang dapat verifiable objective evidence, the amount of
diverifikasi, nilai perubahan nilai wajar dapat change in value reasonably may be
berbeda bila Kelompok Usaha different when the Group uses different
menggunakan metodologi penilaian yang valuation methodologies. Changes in fair
berbeda. Perubahan nilai wajar aset dan value of financial assets and liabilities can
liabilitas keuangan tersebut dapat indirectly affect profit or loss of the Group.
memengaruhi secara langsung laba atau
rugi Kelompok Usaha.
71
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
• Penyusutan aset tetap dan properti • Depreciation of fixed assets and
investasi investment properties
Biaya perolehan aset tetap dan properti The costs of fixed assets and investment
investasi disusutkan dengan properties are depreciated using the
menggunakan metode garis lurus straight-line method over their estimated
berdasarkan taksiran masa manfaat economic useful lives. Management
ekonomisnya. Manajemen mengestimasi estimates the useful lives of fixed assets
masa manfaat ekonomis aset tetap dan and investment properties to be between 3
properti investasi antara 3 sampai dengan to 30 years. This is the range of common
30 tahun. Ini adalah umur yang secara life expectancies applied in the industry in
umum diharapkan dalam industri dimana which the Group conducts its business.
Kelompok Usaha menjalankan bisnisnya. Changes in the level of usage and
Perubahan tingkat pemakaian dan technological developments could impact
perkembangan teknologi dapat the economic useful lives and residual
memengaruhi masa manfaat ekonomis values of assets and, therefore, future
dan nilai sisa aset, dan karenanya biaya depreciation charges may be revised.
penyusutan masa depan mungkin direvisi. Further details are disclosed in Notes 11
Penjelasan lebih rinci diungkapkan dalam and 12.
Catatan 11 dan 12.
• Amortisasi hak pengusahaan jalan tol • Amortization of toll road concession right
Kelompok Usaha melakukan amortisasi The Group decided to amortize toll road
hak pengusahaan jalan tol - jalan dan concession rights - road and bridge using
jembatan selama masa konsesi dengan the toll road consumption pattern method
menggunakan metode pola konsumsi jalan derived from traffic over the concession
tol yang diakibatkan oleh lalu lintas selama period.
masa konsesi.
Nilai tercatat neto atas hak pengusahaan The net carrying value of toll road concession
jalan tol Kelompok Usaha pada tanggal rights of the Group as of December 31, 2023
31 Desember 2023 dan 2022 adalah masing- and 2022 amounting to Rp111,246,294 and
masing sebesar Rp111.246.294 dan Rp66,979,662, respectively.
Rp66.979.662.
• Estimasi volume lalu lintas • Estimation of traffic volume
Volume lalu lintas diproyeksikan Traffic volume is projected based on the
berdasarkan jumlah kendaraan dan number of vehicles and adjusted for
disesuaikan dengan perbandingan comparison to actual traffic volume.
terhadap volume lalu lintas aktual. Namun However, over time, actual traffic volume
seiring berjalannya waktu, volume lalu may differ from these estimates, depending
lintas aktual dapat berbeda dengan on changes in external factors that may
estimasi tersebut, bergantung pada affect toll rates and traffic volume.
perubahan faktor eksternal yang dapat
memengaruhi tarif tol dan volume lalu
lintas.
72
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
• Estimasi volume lalu lintas (lanjutan) • Estimation of traffic volume (continued)
Manajemen melakukan penilaian secara The Management perform periodic
periodik terhadap total proyeksi volume lalu assessment on the total projected traffic
lintas. Kelompok Usaha akan menunjuk volume. The Group will appoint an
suatu konsultan lalu lintas profesional independent professional traffic consultant
independen untuk melakukan studi lalu to perform independent professional traffic
lintas profesional independen dan membuat studies and make an appropriate
penyesuaian yang tepat apabila terdapat adjustment if there is a material difference
perbedaan yang material antara proyeksi between projected and actual traffic volume.
volume lalu lintas dan volume lalu lintas
aktual.
• Provisi pelapisan jalan tol • Provision for overlay
Provisi pelapisan ini akan dicadangkan Provision for overlay will be recorded
secara berkala berdasarkan estimasi periodically based on the estimated
seiring dengan penggunaan jalan tol oleh utilization of toll road by customers. This
pelanggan. Provisi diukur dengan nilai kini provision is measured using the present
atas estimasi manajemen terhadap value of management‘s estimate of the
pengeluaran yang diperlukan untuk expenditures required to settle present
menyelesaikan liabilitas kini pada tanggal obligation at the reporting date.
pelaporan.
• Aset konsesi dalam pengerjaan • Concession asset in progress
Umur konsesi atas hak konsesi jalan tol The concession period of toll road
mulai berlaku efektif sejak diterbitkan Surat concession rights effective from Surat
Perintah Mulai Kerja (SPMK) oleh BPJT, Perintah Mulai Kerja (SPMK) published by
sehingga biaya-biaya yang dikeluarkan BPJT, so that the costs incurred before the
sebelum kegiatan konstruksi dimulai atau construction activities started or pre-
biaya pra konstruksi jalan tol, termasuk construction costs of toll roads, including
biaya pembebasan lahan atau tanah the cost of land or soil acquisition were
ditangguhkan sehingga belum dihitung suspended and therefore, the construction
margin konstruksinya. margin has not been determined.
• Imbalan pascakerja • Post-employment benefits
Penentuan kewajiban Kelompok Usaha Determination of the Group’s obligations for
untuk menyediakan imbalan pascakerja providing post-employment benefits is
bergantung pada pemilihan asumsi yang dependent on its selection of certain
digunakan oleh aktuaris independen dalam assumptions used by the independent
menghitung nilai-nilai tersebut. actuaries in calculating such amounts.
Asumsi tersebut termasuk antara lain, Those assumptions include, among others,
tingkat diskonto, tingkat kenaikan gaji discount rate, future annual salary
tahunan, tingkat pengunduran diri karyawan increase, annual employee turnover rate,
tahunan, tingkat kecacatan, umur pensiun disability rate, retirement age and mortality
dan tingkat kematian. rate.
73
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
• Imbalan kerja (lanjutan) • Employee benefits (continued)
Hasil aktual yang berbeda dari asumsi Actual results that differ from the assumptions
yang ditetapkan oleh Kelompok Usaha set forth by the Group are recognized
langsung diakui dalam laba atau rugi pada immediately in profit or loss as incurred. While
saat terjadinya. Sementara Kelompok the Group believes that its assumptions are
Usaha berkeyakinan bahwa asumsi reasonable and appropriate, significant
tersebut adalah wajar dan sesuai, differences in actual results or significant
perbedaan signifikan pada hasil aktual changes in assumptions used can materially
atau perubahan signifikan atas asumsi affect the estimated liability for employee
yang ditetapkan Kelompok Usaha dapat benefits and employee benefits expense. The
memengaruhi secara material atas amount of the estimated long term employee
estimasi liabilitas imbalan kerja dan beban benefits liability as of December 31, 2023 and
imbalan kerja neto. Nilai tercatat atas 2022 amounted to Rp1,316,108 and
estimasi liabilitas imbalan kerja jangka Rp1,256,108, respectively.
panjang pada tanggal 31 Desember 2023
dan 2022 masing-masing sebesar
Rp1.316.108 dan Rp1.256.108.
• Pajak penghasilan • Income tax
Pertimbangan signifikan dilakukan dalam Significant considerations are made in
menentukan liabilitas atas pajak determining corporate income tax liability.
penghasilan badan. Terdapat transaksi dan There are certain transactions and
perhitungan tertentu yang penentuan pajak computations for which the ultimate tax
akhirnya adalah tidak pasti sepanjang determination is uncertain during the normal
kegiatan usaha normal. Kelompok Usaha course of business. The Group recognizes
mengakui liabilitas atas pajak penghasilan the income tax liability based on estimates of
badan berdasarkan estimasi apakah akan whether there will be an additional income tax.
terdapat tambahan pajak penghasilan Details of the nature and amount of recorded
badan. Rincian atas sifat dan nilai tercatat income tax are disclosed in Note 18.
pajak penghasilan diungkapkan pada
Catatan 18.
Peraturan Menteri Keuangan No. 72 Tahun Minister of Finance Regulation No. 72 of 2023
2023 (PMK-72) tentang Penyusutan Harta (PMK-72) concerning Depreciation of
Berwujud dan/atau Amortisasi Harta Tak Tangible Assets and/or Amortization of
Berwujud telah berlaku pada 13 Juli 2023. Intangible Assets has effectively applied on
PMK-72 menetapkan bahwa Perusahaan 13 July 2023. PMK-72 stipulates that the
dapat memilih untuk Company can choose to depreciate/amortize
menyusutkan/mengamortisasi sesuai according to the actual useful life based on
dengan masa manfaat yang sebenarnya the Company's bookkeeping for permanent
berdasarkan pembukuan Perusahaan untuk buildings and intangible assets that have a
bangunan permanen dan harta useful life of more than 20 years.
tarkberwujud yang memiliki masa manfaat
lebih dari 20 tahun.
• Aset pajak tangguhan • Deferred tax assets
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat deductible temporary differences, to
dikurangkan, sepanjang besar the extent that taxable income will be
kemungkinannya bahwa penghasilan kena available so that all of part of the deferred
pajak akan tersedia sehingga semua bagian tax assets can be utilized.
dari aset pajak tangguhan dapat
dimanfaatkan.
74
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
• Aset pajak tangguhan (lanjutan) • Deferred tax assets (continued)
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat deductible temporary differences, to
dikurangkan, sepanjang besar the extent that taxable income will be
kemungkinannya bahwa penghasilan kena available so that all of part of the deferred
pajak akan tersedia sehingga semua bagian tax assets can be utilized.
dari aset pajak tangguhan dapat
dimanfaatkan.
Estimasi signifikan oleh manajemen Significant estimates by management are
disyaratkan dalam menentukan jumlah aset required in determining the total deferred
pajak tangguhan yang dapat diakui, tax assets that can be recognized, based
berdasarkan saat penggunaan dan tingkat upon the likely timing and the level of future
penghasilan kena pajak masa yang akan taxable income together with future tax
datang serta strategi perencanaan pajak planning strategies.
masa depan.
• Sewa • • Leases
Kelompok Usaha mempunyai beberapa The Group has various lease agreements
perjanjian sewa dimana Kelompok Usaha where the Group acts as a lessee in respect
bertindak sebagai penyewa untuk beberapa of certain assets.
aset tertentu.
Penentuan apakah suatu perjanjian Determining whether an arrangement is or
mengandung unsur sewa membutuhkan contains a lease requires careful judgement
pertimbangan yang cermat untuk menilai to assess whether the arrangement
apakah perjanjian tersebut memberikan hak conveys a right to obtain substantially all
untuk mendapatkan secara subtansial the economic benefits from use of the asset
seluruh manfaat ekonomi dari penggunaan throughout the period of use and right to
aset identifikasian dan hak untuk direct the use of the asset, even if the right
mengarahkan penggunaan asset is not explicitly specified in the
identifikasian, bahkan jika hak tersebut tidak arrangement.
dijabarkan secara eksplisit di perjanjian.
Selain itu, dalam pengukuran awal liabilitas In addition, the initial measurement of lease
sewa juga mengharuskan penggunaan suku liabilities also requires the use of interest
bunga. Karena Kelompok Usaha tidak dapat rates. Since the Group could not readily
dengan mudah menentukan suku bunga determine the implicit rate, management
implisit, manajemen menggunakan suku use the Group's incremental borrowing rate
bunga pinjaman inkremental Kelompok as a discount rate.
Usaha sebagai tingkat diskonto.
Ada beberapa faktor yang perlu There are a number factors to consider in
dipertimbangkan dalam menentukan suku determining an incremental borrowing rate,
bunga pinjaman inkremental yang banyak many of which need judgement in order to
diantaranya memerlukan pertimbangan be able to reliably quantify any necessary
untuk dapat secara andal mengukur adjustments to arrive at the final discount
penyesuaian yang diperlukan untuk sampai rates.
pada tingkat diskonto akhir.
75
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. MANAGEMENT’S USE OF JUDGMENTS,
DAN ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
• Sewa (lanjutan) • • Leases (continued)
Dalam menentukan jangka waktu sewa, In determining the lease term, the Group
Kelompok Usaha juga mempertimbangkan also considers all facts and circumstances
semua fakta dan keadaan yang that create an economic incentive to
menimbulkan insentif ekonomi untuk exercise an extension option. Extension
menggunakan opsi perpanjangan. Opsi options are only included in the lease term
perpanjangan hanya termasuk dalam if the lease is reasonably certain to be
jangka waktu sewa jika cukup pasti akan di extended. Extension options are only
perpanjang. included in the lease term if the lease is
reasonably certain to be extended.
76
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Akun ini terdiri dari: This account consists of:
2023 2022
Kas Cash
Kas Proyek 10.076 9.681 Cash for Project
Kas Kecil 3.153 5.838 Petty Cash
Total Kas 13.229 15.519 Total Cash
Bank Cash in Banks
Rupiah Rupiah
Pihak Berelasi (Catatan 44) 896.871 3.828.404 Related Parties (Note 44)
Pihak Ketiga: Third Parties:
PT Bank Central Asia Tbk 127.192 166.244 PT Bank Central Asia Tbk
PT Bank Permata Tbk 19.203 9.978 PT Bank Permata Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 11.914 153.361 Jawa Barat dan Banten Tbk
PT Bank Danamon Indonesia Tbk - Unit PT Bank Danamon Indonesia Tbk -
Usaha Syariah 6.933 5.785 Sharia Business Unit
PT Bank Pan Indonesia Tbk 6.626 - PT Bank Pan Indonesia Tbk
PT Bank Danamon Indonesia Tbk 4.444 2.529 PT Bank Danamon Indonesia Tbk
PT Bank Permata Tbk - Unit Usaha PT Bank Permata Tbk - Sharia
Syariah 2.439 11.172 Business Unit
PT Bank Maybank Indonesia Tbk 1.790 8.715 PT Bank Maybank Indonesia Tbk
PT Bank DKI 1.350 302.873 PT Bank DKI
PT Bank CIMB Niaga Tbk 1.201 5.441 PT Bank CIMB Niaga Tbk
PT Bank Shinhan Indonesia 929 2.446 PT Bank Shinhan Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara 544 7.428 Sumatera Utara
PT Bank Jabar Banten Syariah 459 451 PT Bank Jabar Banten Syariah
PT Bank Muamalat Indonesia Tbk 312 423 PT Bank Muamalat Indonesia Tbk
PT Bank KB Bukopin Tbk 21 28 PT Bank KB Bukopin Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Banten Tbk 1 1 Banten Tbk
Subtotal 1.082.229 4.505.279 Subtotal
Dolar Amerika Serikat United States Dollar
Pihak Berelasi (Catatan 44) 384 85 Related Party (Note 44)
Subtotal 384 85 Subtotal
Total Bank 1.082.613 4.505.364 Total Cash in Banks
Total Kas dan Bank 1.095.842 4.520.883 Total Cash on Hand and in Banks
Deposito Berjangka Time Deposits
Rupiah Rupiah
Pihak Berelasi (Catatan 44) 2.824.795 3.218.564 Related Parties (Note 44)
Pihak Ketiga: Third Parties:
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 86.000 40.000 Jawa Barat dan Banten Tbk
PT Bank Jabar Banten Syariah 75.000 140.000 PT Bank Jabar Banten Syariah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara 67.300 21.300 Sumatera Utara
PT Bank Capital Indonesia Tbk 65.056 35.067 PT Bank Capital Indonesia Tbk
PT Bank Sinarmas Tbk 52.000 - PT Bank Sinarmas Tbk
PT Bank Muamalat Indonesia Tbk 50.000 60.000 PT Bank Muamalat Indonesia Tbk
PT Bank Mayapada Internasional Tbk 50.000 - PT Bank Mayapada Internasional Tbk
PT Bank Danamon Indonesia Tbk 30.000 - PT Bank Danamon Indonesia Tbk
PT Bank Tabungan Negara (Persero) PT Bank Tabungan Negara (Persero)
Tbk - Unit Usaha Syariah 26.000 - Tbk - Sharia Business Unit
PT Bank Maybank Indonesia Tbk - 100.000 PT Bank Maybank Indonesia Tbk
PT Bank Mega Tbk - 276.000 PT Bank Mega Tbk
3.326.151 3.890.931
Dolar Amerika Serikat United States Dollar
Pihak Berelasi (Catatan 44) 16.958 17.304 Related Party (Note 44)
Total Deposito Berjangka 3.343.109 3.908.235 Total Time Deposits
Total Kas dan Setara Kas 4.438.951 8.429.118 Total Cash and Cash Equivalents
77
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Kisaran suku bunga tahunan deposito berjangka Ranges of annual interest rates on time deposits
adalah sebagai berikut: are as follows:
2023 2022
Rupiah 2,25% - 7,85% 2,50% - 5,25% Rupiah
Dolar Amerika Serikat 2,00% 1,60% United States dollar
Jatuh Tempo Kurang dari 3 bulan/ Kurang dari 3 bulan/ Maturity Period
Less than 3 months Less than 3 months
5. INVESTASI JANGKA PENDEK 5. SHORT-TERM INVESTMENTS
Akun ini terdiri dari: This account consist of:
2023 2022
Efek yang Diukur pada Nilai Wajar melalui Marketable Securities Measured at Fair Value
Penghasilan Komprehensif Lain Other Comprehensive Income
KIK DINFRA Toll Road Mandiri-001 1.109.651 1.028.619 KIK DINFRA Toll Road Mandiri-001
Reksa Dana Mandiri Investasi Mutual Fund Mandiri
Dana Obligasi Seri II 4.530 4.530 Investment - Bond II Series
Reksa Dana Penyertaan Terbatas MIET - 1.068.007 MIET Mutual Fund
Kenaikan Nilai Aset Neto 246.614 292.851 Increase in Net Assets Value
Total 1.360.795 2.394.007 Total
Mutasi nilai aset bersih adalah sebagai berikut: Movement in net assets value are as follows:
2023 2022
Saldo Awal 292.851 176.541 Beginning Balance
Kenaikan (Penurunan) Nilai Aset Neto (46.237) 116.310 Increase (Decrease) in Net Assets Value
Saldo Akhir 246.614 292.851 Ending Balance
Pada Juli 2023, terdapat pengalihan hak On July 2023, there is transfer of ownership rights to
kepemilikan atas seluruh saham milik Reksa Dana all shares belonging to the Reksa Dana Penyertaan
Penyertaan Terbatas Mandiri Infrastruktur Ekuitas Terbatas Mandiri Infrastruktur Ekuitas Transjawa
Transjawa (MIET) pada PT Lintas Marga Jawa (MIET) to PT Lintas Marga Jawa (Note 1.g).
(Catatan 1.g).
78
Page 932
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
Akun ini merupakan piutang dari pelanggan terkait This account represents receivable from customers
dengan penerimaan pendapatan tol, pendapatan related to toll income, other business income,
usaha lain, pinjaman pemegang saham, dividen, shareholder loans, dividends, employee loans and
pinjaman karyawan dan bunga deposito. deposit interest.
Rincian piutang lain-lain adalah sebagai berikut: The details of other receivables are as follows:
2023 2022 *)
Piutang Lain-lain - Lancar Other Receivables - Current
Pihak Berelasi (Catatan 44) 344.226 527.578 Related Parties (Note 44)
Pihak Ketiga Third Parties
Kementerian Pekerjaan Umum dan Kementerian Pekerjaan Umum dan
Perumahan Rakyat 547.363 463.767 Perumahan Rakyat
PT Marga Maju Mapan 160.500 33.035 PT Marga Maju Mapan
Tenan Tempat Istirahat dan Pelayanan 106.710 66.213 Tenant for Rest and Services Area
PT Bank Central Asia Tbk 19.735 20.529 PT Bank Central Asia Tbk
PT Metropolitan City Center 17.168 17.641 PT Metropolitan City Center
PT Bintaro Serpong Damai 17.127 4.760 PT Bintaro Serpong Damai
PT Maligi Permata Industrial Estate 15.227 15.227 PT Maligi Permata Industrial Estate
PT Nancy Wijaya 9.500 9.500 PT Nancy Wijaya
PT Sinabung 7.629 12.129 PT Sinabung
PT Bank DKI 6.829 25.642 PT Bank DKI
PT Dirgantara Yudha Artha 4.852 - PT Dirgantara Yudha Artha
KSO Waskita - Acset 4.766 6.730 KSO Waskita - Acset
PT Lanais 4.664 3.914 PT Lanais
PT Jakarta Lingkar Barat Satu 4.596 4.572 PT Jakarta Lingkar Barat Satu
Pegawai 4.228 7.647 Employees
PT Samudra Adidaya Sentosa 3.695 3.695 PT Samudra Adidaya Sentosa
PT Marga Bhakti Sari Sejahtera 3.485 3.485 PT Marga Bhakti Sari Sejahtera
PT Trans Bumi Serbaraja 3.046 3.876 PT Trans Bumi Serbaraja
PT Citra Marga Nusaphala Persada Tbk 2.628 6 PT Citra Marga Nusaphala Persada Tbk
PT Toll Square Jakarta 2.351 2.351 PT Toll Square Jakarta
PT Ranggi Sugiron Perkasa 2.243 - PT Ranggi Sudiron Perkasa
PT Alya Sinar Pratama 2.044 2.044 PT Alya Sinar Pratama
KSO PT Jaya Konstruksi - Adhi 2.039 2.693 KSO PT Jaya Konstruksi - Adhi
PT Gemilang Prima Sukses - 37.400 PT Gemilang Prima Sukses
PT Lintas Marga Sedaya - 14.975 PT Lintas Marga Sedaya
KSO JMTM - PT Citra Persada Infrastruktur - 4.220 KSO JMTM - PT Citra Persada Infrastruktur
PT Bumi Serpong Damai Tbk - 3.277 PT Bumi Serpong Damai Tbk
Kereta Cepat Indonesia China - 2.728 Kereta Cepat Indonesia China
PT Gienda Putra - 2.728 PT Gienda Putra
CV Akur Mandiri Sukses - 2.365 CV Akur Mandiri Sukses
Lain-lain (di bawah Rp2.000) 85.945 51.828 Others (below Rp2,000)
Subtotal 1.038.370 828.977 Subtotal
Dikurangi: Less:
Cadangan Kerugian Penurunan Piutang (116.249) (131.563) Allowance for Impairment Losses
Subtotal 922.121 697.414 Subtotal
Total 1.266.347 1.224.992 Total
2023 2022 *)
Piutang Lain-lain - Tidak Lancar Other Receivables - Non Current
Pihak Berelasi (Catatan 44) 275.000 115.000 Related Parties (Note 44)
Total 275.000 115.000-- Total
*)Direklasifikasi, lihat catatan 50 *)Reclassified, see note 50
79
Page 933
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG LAIN-LAIN (lanjutan) 6. OTHER RECEIVABLES (continued)
Kelompok Usaha menerapkan simplifikasi kerugian The Group applies simplified lifetime expected credit
ekspektasian sepanjang umurnya untuk seluruh loss for all other receivables. To measure the
piutang lain-lain. Untuk mengukur kerugian kredit expected credit losses, other receivables have been
ekspektasian, piutang lain-lain telah dikelompokkan grouped based on similar credit risk characteristics
berdasarkan karakteristik risiko kredit dan waktu and the days past due.
jatuh tempo yang serupa.
Mutasi penyisihan kerugian penurunan nilai adalah The movement of the allowance for impairment
sebagai berikut: losses account are as follows:
2023 2022
Saldo awal tahun 131.563 95.105 Beginning balance of the year
Penambahan (Catatan 41) 10.606 31.735 Addition (Note 41)
Pemulihan (Catatan 40) (25.920) 4.723 Recovery (Note 40)
Saldo akhir tahun 116.249 131.563 Ending balance of the year
Berdasarkan hasil penelaahan terhadap keadaan Based on a review of the condition of other
akun piutang lain-lain pada akhir tahun, manajemen receivables at the end of year, management
berkeyakinan bahwa penyisihan tersebut cukup believes that the allowance for impairment losses
untuk menutup kerugian yang mungkin terjadi atas on other receivables is sufficient to cover possible
ketidaktertagihan piutang lain-lain pada tanggal losses that may arise from uncollected other
31 Desember 2023 dan 2022. receivables as of December 31, 2023 and 2022.
7. PERSEDIAAN 7. INVENTORIES
Akun ini merupakan persediaan yang dimiliki This account represents inventories owned by
oleh JMRB dan JMTM, entitas anak, meliputi JMRB and JMTM, subsidiaries, which consists of
persediaan properti dan persediaan manufaktur property inventory and manufacturing inventory
dengan rincian sebagai berikut: with details as follows:
2023 2022
Persediaan Properti Property Inventory
Tanah siap guna 90.672 72.921 Land ready for use
Rumah tersedia untuk dijual 17.313 14.711 House available for sale
Subtotal 107.985 87.632 Subtotal
Persediaan Lain-lain Other Inventory
Persediaan BBM SPBU 6.549 5.028 Fuel Supplies
Persediaan Retail 239 - Retail Supplies
Subtotal 6.788 5.028 Subtotal
Persediaan Manufaktur Manufacturing Inventory
Material Manufaktur 4.717 5.967 Manufacturing Materials
Total 119.490 98.627 Total
Tanah siap guna adalah unit kavling berupa tanah Land ready for use is a plot unit in the form of land
yang diperuntukkan untuk dijual atau dibangun earmarked for sale or for housing construction
perumahan yang terletak di Perumahan Spring located in Spring Residence Sidoarjo Housing and
Residence Sidoarjo dan Perumahan Royal Royal Pandaan Housing.
Pandaan.
Rumah tersedia untuk dijual adalah unit rumah yang House available for sale are housing units that
telah dibangun dan sampai dengan akhir periode have been built and until the year end period the
buku belum serah terima kunci yang terletak di keys have not been handed over located in Green
Perumahan Green Residence Sidoarjo, Perumahan Residence Sidoarjo Housing, Spring Residence
Spring Residence Sidoarjo, dan Perumahan Royal Sidoarjo Housing, and Royal Pandaan Housing.
Pandaan.
80
Page 934
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PERSEDIAAN (lanjutan) 7. INVENTORIES (continued)
Berdasarkan hasil penelaahan atas kondisi fisik dan Based on the review of the physical condition and
nilai realisasi neto persediaan, manajemen net realizable value of inventories, management
berpendapat bahwa nilai neto persediaan tersebut consider that above net inventories can be fully
diatas dapat direalisasikan sepenuhnya, sehingga realized, so there is no provision for inventory
tidak diperlukan penyisihan penurunan nilai impairment required on December 31, 2023 and
persediaan pada tanggal 31 Desember 2023 dan 2022.
2022.
8. BIAYA DIBAYAR DIMUKA DAN UANG MUKA 8. PREPAID EXPENSES AND ADVANCES
Akun ini terdiri dari: This account consists of:
2023 2022
Uang muka pekerjaan 39.764 49.097 Work advances
Biaya dibayar dimuka 38.730 10.886 Prepaid expenses
Uang muka operasional 17.416 8.293 Operational advances
Total 95.910 68.276 Total
9. DANA DIBATASI PENGGUNAANNYA 9. RESTRICTED FUNDS
Akun ini terdiri dari: This account consists of:
2023 2022
Lancar Current
Bank Bank
Rekening Pembebasan Tanah Land Aquisition Account
Pihak Berelasi (Catatan 44) 4.309 3.302 Related Parties (Note 44)
Pihak Ketiga: Third Parties:
PT Bank Permata Tbk - 1.366 PT Bank Permata Tbk
Subtotal 4.309 4.668 Subtotal
Jaminan Sindikasi Bank Syndicated Bank Guarantee
Pihak Berelasi (Catatan 44) 278.842 30.166 Related Parties (Note 44)
Pihak Ketiga: Third Parties:
PT Bank Central Asia Tbk 21.395 7.899 PT Bank Central Asia Tbk
PT Bank DKI 3 73 PT Bank DKI
Subtotal 300.240 38.138 Subtotal
Jaminan Pelaksanaan Performance Bond
Pihak Ketiga: Third Party:
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk - 423 Jawa Barat dan Banten Tbk
Subtotal - 423 Subtotal
Rekening Amanat Pendapatan Tol Toll Collection Escrow Account
Pihak Berelasi (Catatan 44) 201.185 6.966 Related Parties (Note 44)
Pihak Ketiga: Third Parties:
PT Bank Central Asia Tbk 43.519 10.875 PT Bank Central Asia Tbk
Subtotal 244.704 17.841 Subtotal
Subtotal Bank 549.253 61.070 Subtotal Bank
Deposito Deposits
Jaminan Pembebasan Tanah Land Aquisition Account
Pihak Berelasi (Catatan 44) - 9.973 Related Parties (Note 44)
Pihak Ketiga: Third Parties:
PT Bank Panin Dubai Syariah 1.728 - PT Bank Panin Dubai Syariah
Jaminan Pelaksanaan Performance Bond
Pihak Berelasi (Catatan 44) 7.345 - Related Parties (Note 44)
Subtotal Deposito 9.073 9.973 Deposits Subtotal
Total Lancar 558.326 71.043 Total Current
81
Page 935
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. DANA DIBATASI PENGGUNAANNYA (lanjutan) 9. RESTRICTED FUNDS (continued)
2023 2022
Tidak Lancar Non-Current
Bank Bank
Jaminan Sindikasi Bank Syndicated Bank Guarantee
Pihak Berelasi (Catatan 44) 136.862 42.352 Related Parties (Note 44)
Pihak Ketiga : Third Parties:
PT Bank Central Asia Tbk 82.076 27.688 PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk 6.512 6.407 PT Bank Danamon Indonesia Tbk
PT Bank CIMB Niaga Tbk 5.713 - PT Bank CIMB Niaga Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara 1.700 1.681 Sumatera Utara
PT Bank DKI - 3 PT Bank DKI
Subtotal 232.863 78.131 Subtotal
Jaminan Pelaksanaan Performance Bond
Pihak Berelasi (Catatan 44) 49.270 57.955 Related Party (Note 44)
Subtotal Bank 282.133 136.086 Subtotal Bank
Deposito Deposits
Jaminan Sindikasi Bank Syndicated Bank Guarantee
Pihak Berelasi (Catatan 44) 5.419 7.345 Related Parties (Note 44)
Jaminan Pemeliharaan Maintenance Bond
Pihak Berelasi (Catatan 44) 5.231 5.231 Related Party (Note 44)
Jaminan Pelaksanaan Performance Bond
Pihak Berelasi (Catatan 44) - 17.114 Related Party (Note 44)
Subtotal Deposito 10.650 29.690 Deposits Subtotal
Total Tidak Lancar 292.783 165.776 Total Non-Current
Total 851.109 236.819 Total
2023 2022
Rupiah 2,25% - 4,75% 2,50% - 5,25% Rupiah
Jatuh Tempo Lancar Kurang dari 1 tahun/ Current Maturity Period
Less than 1 year
Jatuh Tempo Tidak Lancar Lebih dari 1 tahun/ Non-Current Maturity Period
More than 1 year
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA VENTURE
Rincian investasi pada entitas asosiasi dan ventura The details of the investments in associates and joint
bersama adalah sebagai berikut: venture are as follows:
2023
Perubahan Selama Setahun/
Changes in a Year
Bagian
Nilai Tercatat Penambahan Penghasilan Selisih Transaksi Nilai Tercatat
Penyertaan (Pengurangan) Bagian Laba Komprehensif dengan Entitas Penyertaan
Persentase Awal Tahun/ Penyertaan/ (Rugi) Bersih/ Penerimaan Lain/ Portion in Non-Pengendali/ Akhir Tahun/
Kepemilikan (% )/ Carrying Value Additions Portion in Dividen/ Other Difference from Carrying
Entitas Asosiasi dan Ventura Bersama/ Percentage at Beginning (Deduction) Net Profit Dividend Comprehensive Non-Controlling Value at
Associated Entity and Joint Venture Status Ownership (%) of Year of Investment (Loss) Received Income Interest transaction the End of Year
Perusahaan/ The Company
Entitas Asosiasi/ Associated Entity
PT Trans Lingkar Kita Jaya (TLKJ) Operasi/ Operate 21,24 129.518 78.592 3.161 - - - 211.271
PT Citra Bhakti Margatama Pengakhiran PKP/
Persada (CBMP) Termination of
Concession 34,83 56.787 - - - - - 56.787
PT Citra Ganesha Marga Pengakhiran PKP/
Nusantara (CGMN) Termination of
Concession 30 16.914 - - - - - 16.914
PT Bukaka Marga Utama (BMU) Pengakhiran PKP/
Termination of
Concession 20 9.436 - - - - - 9.436
PT Jasamarga Gedebage Cilacap (JGC) Pengakhiran PKP/ 32,5 52.975 - - - - - 52.975
Termination of
Concession
Ventura Bersama/ Joint Venture
PT Jasamarga Jogja Solo (JMJ) d/h Konstruksi/
PT Jogjasolo Marga Makmur (JMM) Construction 52,82 332.308 625.937 (4.107) - - - 954.138
PT Marga Lingkar Jakarta (MLJ) Operasi/ Operate 51 932.810 - 28.129 - - - 960.939
82
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
2023
Perubahan Selama Setahun/
Changes in a Year
Bagian
Nilai Tercatat Penambahan Penghasilan Selisih Transaksi Nilai Tercatat
Penyertaan (Pengurangan) Bagian Laba Komprehensif dengan Entitas Penyertaan
Persentase Awal Tahun/ Penyertaan/ (Rugi) Bersih/ Penerimaan Lain/ Portion in Non-Pengendali/ Akhir Tahun/
Kepemilikan (% )/ Carrying Value Additions Portion in Dividen/ Other Difference from Carrying
Entitas Asosiasi dan Ventura Bersama/ Percentage at Beginning (Deduction) Net Profit Dividend Comprehensive Non-Controlling Value at
Associated Entity and Joint Venture Status Ownership (%) of Year of Investment (Loss) Received Income Interest transaction the End of Year
Penyertaan tidak langsung melalui JTT
/Indirect investment through JTT
Entitas Asosiasi/ Associated Entity
PT Jasamarga Semarang Batang (JSB) Operasi/ Operate 1.566.777 (1.573.534) (464) - 7.221 - -
PT Jasamarga Solo Ngawi (JSN) Operasi/ Operate 1.368.078 (1.455.599) 82.847 - 4.674 - -
PT Jasamarga Ngawi Kertosono Kediri (JNK) Operasi/ Operate 644.000 (706.094) 62.094 - - - -
PT Jasamarga Pandaan Tol (JPT) Operasi/ Operate 40 423.151 - 22.466 - (15) - 445.602
PT Jasamarga Jalanlayang Cikampek (JJC) Operasi/ Operate 40 1.833.491 - (163.935) - (13) - 1.669.543
Ventura Bersama/ Joint Venture
PT Trans Marga Jateng (TMJ) Operasi/ Operate 50,91 612.256 - 235.088 - (65) - 847.279
PT Jasamarga Pandaan Malang (JPM) Operasi/ Operate 51 1.122.417 - (64.761) - 1 - 1.057.657
Penyertaan tidak langsung melalui JMRB
/Indirect investment through JMRB
PT PP Sinergi Banjaratma (PPSB) Operasi / Operate 20 9.337 - (61) - - - 9.276
9.110.255 (3.030.698) 200.457 - 11.803 - 6.291.817
Dikurangi/ Deducted
Penurunan Nilai Penyertaan pada:
Impairment of Investment in:
CBMP (56.787) - - - - - (56.787)
CGMN (16.914) - - - - - (16.914)
BMU (9.436) - - - - - (9.436)
JGC (52.975) - - - - - (52.975)
(136.112) - - - - - (136.112)
Total 8.974.143 6.155.705
2022
Perubahan Selama Setahun/
Changes in a Year
Bagian
Nilai Tercatat Penambahan Penghasilan Selisih Transaksi Nilai Tercatat
Penyertaan (Pengurangan) Bagian Laba Komprehensif dengan Entitas Penyertaan
Persentase Awal Tahun/ Penyertaan/ (Rugi) Bersih/ Penerimaan Lain/ Portion in Non-Pengendali/ Akhir Tahun/
Kepemilikan (% )/ Carrying Value Additions Portion in Dividen/ Other Difference from Carrying
Entitas Asosiasi dan Ventura Bersama/ Percentage at Beginning (Deduction) Net Profit Dividend Comprehensive Non-Controlling Value at
Associated Entity and Joint Venture Status Ownership (%) of Year of Investment (Loss) Received Income Interest transaction the End of Year
Perusahaan/ The Company
Entitas Asosiasi/ Associated Entity
PT Trans Lingkar Kita Jaya (TLKJ) Operasi/ Operate 21,24 137.671 - (8.153) - - - 129.518
PT lsmawa Trimitra (IT) Operasi / Operate 25 11.202 (10.113) 756 (1.822) (23) - -
PT Citra Bhakti Margatama Pengakhiran PKP/
Persada (CBMP) Termination of
Concession 34,83 56.787 - - - - - 56.787
PT Citra Ganesha Marga Pengakhiran PKP/
Nusantara (CGMN) Termination of
Concession 30 16.914 - - - - - 16.914
PT Jatim Marga Utama (JMU) Belum Operasi/ -
Not Yet Operated -
PT Bukaka Marga Utama (BMU) Pengakhiran PKP/
Termination of
Concession 20 9.436 - - - - - 9.436
PT Jogjasolo Marga Makmur (JMM) Konstruksi/ 42,23 18.903 318.650 (5.245) - - - 332.308
Construction
PT Jasamarga Gedebage Cilacap (JGC) Pengakhiran PKP/ 32,5 - 52.975 - - - - 52.975
Termination of
Concession
Ventura Bersama/ Joint Venture
PT Marga Lingkar Jakarta (MLJ) Operasi/ Operate 51 916.744 - 16.066 - - - 932.810
Penyertaan tidak langsung melalui JTT
/Indirect investment through JTT
Entitas Asosiasi/ Associated Entity
PT Jasamarga Semarang Batang (JSB) Operasi/ Operate 44,18 1.594.157 - (22.429) - (4.951) - 1.566.777
PT Jasamarga Solo Ngawi (JSN) Operasi/ Operate 42,62 1.281.069 - 92.303 - (5.294) - 1.368.078
PT Jasamarga Ngawi Kertosono Kediri (JNK) Operasi/ Operate 45 552.202 - 91.798 - - - 644.000
PT Jasamarga Pandaan Tol (JPT) Operasi/ Operate 40 405.862 - 17.289 - - - 423.151
PT Jasamarga Jalanlayang Cikampek (JJC) Operasi/ Operate 40 - 1.915.407 (79.556) - 9 (2.369) 1.833.491
Ventura Bersama/ Joint Venture
PT Trans Marga Jateng (TMJ) Operasi/ Operate 50,91 405.408 - 206.979 - (131) - 612.256
PT Jasamarga Pandaan Malang (JPM) Operasi/ Operate 51 1.203.846 - (81.435) - 6 - 1.122.417
Penyertaan tidak langsung melalui JMRB
/Indirect investment through JMRB
PT PP Sinergi Banjaratma (PPSB) Operasi / Operate 20 9.580 - (243) - - - 9.337
6.619.781 2.276.919 228.130 (1.822) (10.384) (2.369) 9.110.255
Dikurangi/ Deducted
Penurunan Nilai Penyertaan pada:
Impairment of Investment in:
CBMP (56.787) - - - - - (56.787)
CGMN (16.914) - - - - - (16.914)
BMU (9.436) - - - - - (9.436)
JGC - (52.975) - - - - (52.975)
(83.137) (52.975) - - - - (136.112)
Total 6.536.644 8.974.143
83
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
Informasi tambahan pada tanggal 31 Desember Additional information for the period ended
2023 dan 2022 sehubungan dengan investasi pada December 31, 2023 and 2022 related to investment
entitas asosiasi dan ventura bersama adalah in associates and joint venture are as follows:
sebagai berikut:
Perusahaan Asosiasi dan Ventura Bersama/ Total Aset/ Total Liabilitas/ Total Pendapatan/ Laba (Rugi) Neto/
Associated Company and Joint Ventures Total Asset Total Liabilities Total Revenues Net Income (Loss)
2023
PT Jasamarga Jalanlayang Cikampek (JJC) 15.289.796 11.148.876 893.421 (407.840)
PT Trans Marga Jateng (TMJ) 6.466.017 4.765.354 975.149 460.488
PT Jasamarga Jogja Solo (JMJ) 6.311.283 4.540.517 3.488.444 (8.113)
PT Jasamarga Pandaan Malang (JPM) 4.817.281 3.965.490 360.355 (126.983)
PT Trans Lingkar Kita Jaya (TLKJ) 3.248.835 2.623.596 197.732 3.182
PT Marga Lingkar Jakarta (MLJ) 1.876.298 1.184.313 333.877 55.343
PT Jasamarga Pandaan Tol (JPT) 1.473.040 809.895 187.965 56.657
PT PP Sinergi Banjaratma (PPSB) 153.490 8.560 18.389 (198)
PT Jasamarga Gedebage Cilacap (JGC) 51.224 24.343 - (30.902)
2022
PT Jasamarga Jalanlayang Cikampek (JJC) 15.505.221 10.956.430 869.239 (391.952)
PT Jasamarga Semarang Batang (JSB) 12.552.927 8.983.307 1.027.719 (41.590)
PT Jasamarga Solo Ngawi (JSN) 10.079.355 6.864.105 1.028.937 218.532
PT Trans Marga Jateng (TMJ) 6.438.953 5.197.372 925.251 406.326
PT Jasamarga Pandaan Malang (JPM) 4.948.064 3.969.291 328.363 (159.677)
PT Jasamarga Ngawi Kertosono Kediri (JNK) 4.757.903 3.250.837 652.785 206.685
PT Jogjasolo Marga Makmur (JMM) 3.117.985 2.069.176 890.370 (19.271)
PT Trans Lingkar Kita Jaya (TLKJ) 2.396.821 2.032.945 171.159 (44.348)
PT Marga Lingkar Jakarta (MLJ) 1.816.895 1.180.159 311.679 32.485
PT Jasamarga Pandaan Tol (JPT) 1.400.089 793.941 178.357 43.310
PT PP Sinergi Banjaratma (PPSB) 161.581 113.690 12.474 (1.205)
PT Jasamarga Gedebage Cilacap (JGC) 83.423 25.640 - (14.997)
PT Trans Lingkar Kita Jaya (TLKJ) PT Trans Lingkar Kita Jaya (TLKJ)
TLKJ didirikan berdasarkan Akta Notaris No. 18 TLKJ was established based on Notarial Deed
tanggal 19 Januari 2006, Agus Madjid, S.H., dalam No. 18 dated January 19, 2006, Agus Madjid, S.H.,
rangka pengusahaan ruas tol Cinere-Jagorawi. Akta aimed to develop Cinere-Jagorawi toll road. The
Pendirian disahkan oleh Menteri Hukum dan Hak Deed of Establishment was authorized by the
Asasi Manusia Republik Indonesia dalam Surat Minister of Law and Human Rights of the Republic of
Keputusan No. C-03269.HT.01.01 tanggal Indonesia through Decision Letter
7 Februari 2006. No. C-03269.HT.01.01 dated February 7, 2006.
Berdasarkan Akta Notaris No. 27 tanggal 17 Based on Notarial Deed No. 27 dated November 17,
November 2023, Doddy Radjasa, S.H., Perusahaan 2023, Doddy Radjasa, S.H., The Company
menambah setoran modal sebesar Rp78.592 atau increased its capital contributions amounting to
sebanyak 78.592 lembar saham. Akta Perubahan Rp78,592 or 78,592 shares. The Deed of
disahkan oleh Menteri Hukum dan Hak Asasi Amendment was approved by the Minister of Law
Manusia Republik Indonesia dalam Surat and Human Rights of the Republic of Indonesia in its
Keputusan No. AHU-AH.01.03-0151632 tanggal 6 Decision Letter No. AHU-AH.01.03-0151632 dated
Desember 2023. December 6, 2023.
Pada tanggal 31 Desember 2023, Perusahaan As of December 31, 2023, the Company owned
memiliki 231.520 saham yang merupakan 21,24% 231,520 shares which represent 21.24% of the total
dari total kepemilikan. ownership.
84
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Trans Marga Jateng (TMJ) PT Trans Marga Jateng (TMJ)
PT Trans Marga Jateng (TMJ) didirikan pada PT Trans Marga Jateng (TMJ) was established on
tanggal 7 Juli 2007 untuk menyelenggarakan Jalan July 7, 2007 to operate the Semarang-Solo Toll Road
Tol Semarang - Solo berdasarkan Akta Notaris based on Notarial Deed No. 27 dated July 7, 2007
No. 27 tanggal 7 Juli 2007 yang dibuat di hadapan made before the Notary Prof. Dr. Liliana Tedjosaputro,
Notaris Prof. Dr. Liliana Tedjosaputro, S.H., M.H., S.H., M.H., Notary in Jakarta. The Articles of
notaris di Jakarta. Anggaran Dasar telah Association have been approved by the Minister of Law
mendapatkan pengesahan dari Menteri Hukum dan and Human Rights No. C-03976.HT.01.01-TH.2007
Hak Asasi Manusia No. C-03976.HT.01.01-TH.2007 dated November 22, 2007 and announced in the State
tanggal 22 November 2007 dan diumumkan dalam Gazette of the Republic of Indonesia No. 914
Lembaran Berita Negara Republik Indonesia Supplement State Gazette No. 8 dated
No. 914 Tambahan Berita Negara No. 8 tanggal January 25, 2008.
25 Januari 2008.
Berdasarkan Akta Notaris Leolin Jayayanti, S.H., Based on the Notarial Deed of Leolin Jayayanti, S.H.,
No. 71 tanggal 17 Mei 2017 mengenai Perubahan No. 71 dated May 17, 2017 concerning Amendments
dan Pernyataan Kembali Perjanjian Usaha and Restatement Joint Venture Agreement, PT Trans
Patungan, para pemegang saham PT Trans Marga Marga Jateng (TMJ) shareholders have agreed that
Jateng (TMJ) telah sepakat bahwa pengendalian TMJ's control is carried out jointly by the Company and
TMJ dilakukan secara bersama oleh Perusahaan PT Astratel Nusantara. This has resulted since
dan PT Astratel Nusantara. Hal ini mengakibatkan May 17, 2017, the Company has not consolidated the
sejak tanggal 17 Mei 2017, Perusahaan tidak TMJ's financial statements.
melakukan konsolidasi atas laporan keuangan TMJ.
Berdasarkan Akta No. 280 Notaris Jimmy Tanal, Based on Notarial Deed No. 280 of Notary Jimmy
S.H., M.Kn., tanggal 30 Desember 2019, Tanal, S.H., M.Kn., dated December 30, 2019, the
Perusahaan melakukan penjualan saham kepada Company sold 18,990,410 shares or equivalent to
PT Trans Optima Luhur sebanyak 18.990.410 Rp189,990 to PT Trans Optima Luhur with sales price
lembar saham atau setara dengan Rp189.990 of Rp427,284. Therefore, the Company’s ownership in
dengan harga jual sebesar Rp427.284. Dengan TMJ was 50.91%.
demikian, kepemilikan Perusahaan pada TMJ
menjadi sebesar 50,91%.
Berdasarkan Akta Pemisahan Divisi Regional Based on the Deed of Separation of the Regional
Jasamarga Transjawa Tollroad oleh PT Jasa Marga Division of Jasamarga Transjawa Tollroad by
kepada PT Jasamarga Transjawa Tol tanggal PT Jasa Marga to PT Jasamarga Transjawa Tol dated
1 Juli 2022 oleh Notaris Ir. Nanette Cahyanie July 1, 2022 by Notary Ir. Nanette Cahyanie Handari
Handari Adi Warsito, S.H., Perusahaan telah Adi Warsito, S.H., the Company has separated its
melakukan pemisahan usaha dengan mengalihkan business by transferring all ownership of the Company
seluruh kepemilikan Perusahaan pada TMJ berupa to TMJ in the form of 50.91% share ownership to JTT
50,91% kepemilikan saham kepada JTT (entitas (subsidiary).
anak).
85
Page 939
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Jasamarga Solo Ngawi (JSN) PT Jasamarga Solo Ngawi (JSN)
PT Jasamarga Solo Ngawi didirikan di Indonesia PT Jasamarga Solo Ngawi was established in
berdasarkan Akta Notaris Sugito Tedjamulja, S.H., Indonesia based on Notarial Deed Sugito
No. 59 tanggal 24 Maret 2009. Akta Pendirian ini Tedjamulja, S.H., No. 59 dated March 24, 2009. The
telah disahkan oleh Menteri Hukum dan Hak Asasi Deed of Establishment was authorized by the
Manusia Republik Indonesia berdasarkan Surat Minister of Law and Human Rights of the Republic of
Keputusan No.AHU-17204.AH.01.01 Tahun 2009, Indonesia based on decision letter No. AHU-
yang kemudian dilakukan pengambilalihan dan 17204.AH.01.01 year 2009, which was subsequently
pengalihan saham berdasarkan Akta Notaris taken over and transferred shares based on Notarial
Fathiah Helmi, S.H., No. 36 tanggal 10 Juni 2015. Deed Fathiah Helmi, S.H., No. 36 dated
Perubahan tersebut telah disahkan oleh Menteri June 10, 2015. Such changes have been authorized
Hukum dan Hak Asasi Manusia Republik Indonesia by the Minister of Law and Human Rights of the
melalui Surat Keputusan No. AHU-AH.01.03- Republic of Indonesia through decision letter
0947005 (Perubahan Perseroan) dan No. AHU-AH.01.03-0947005 (Amendment to the
No. AHU-AH.01.03-0947006 (Perubahan Direksi Company) and No. AHU-AH.01.03-0947006
dan Komisaris Perseroan) tanggal 1 Juli 2015. (Amendment to Directors and Commissioner of the
Company) dated July 1, 2015.
Perusahaan melakukan divestasi kepemilikan The Company divested 20% of share ownership in
saham pada JSN sebesar 20% sesuai Akta JSN in accordance with the Deed of Share Transfer
pemindahan saham No. 5 tanggal 5 Juli 2018 No. 5 dated July 5, 2018 to PT Lintas Marga Jawa
kepada PT Lintas Marga Jawa (LMJ) sebanyak (LMJ) totaling 12,157,077 shares or equivalent to
12.157.077 saham atau setara Rp267.456 dengan Rp267,456 at a sales price of Rp492,000 based on
harga penjualan sebesar Rp492.000 berdasarkan the addendum to the Deed of Shareholders
adendum Akta Perjanjian Pemegang Saham No. 8 Agreement No. 8 dated on July 5, 2018 the
tanggal 5 Juli 2018 kepemilikan Perusahaan pada Company's ownership in JSN dropped to 40%.
JSN turun menjadi 40%.
Atas perubahan kepemilikan saham tersebut Due to the change in share ownership, the Company no
Perusahaan sudah tidak lagi memiliki pengendalian longer has control over the JSN and the Company’s
terhadap JSN dan investasi Perusahaan di JSN investment in JSN is treated as joint venture.
dicatat sebagai ventura bersama.
Sesuai Akta Notaris Windalina, S.H., No. 1 tanggal In accordance with Notarial Deed of Windalina, S.H.,
6 Februari 2020, Perusahaan menyetujui untuk No. 1 February 6, 2020, The Company agreed to
meningkatkan modal ditempatkan dan disetor increase total issued and paid up share capital totaling
sebesar Rp292.243 sehingga modal ditempatkan to Rp292,243 and as of December 31, 2023 total issued
dan disetor pada 31 Desember 2023 adalah and paid up share capital totaling Rp1,584,787. The
sebesar Rp1.584.787. Kepemilikan Perusahaan Company's ownership in JSN increased to 42.62%.
pada JSN meningkat menjadi 42,62%.
Berdasarkan Akta Pemisahan Divisi Regional Based on the Deed of Separation of the Regional
Jasamarga Transjawa Tollroad oleh PT Jasa Marga Division of Jasamarga Transjawa Tollroad by PT Jasa
(Persero) Tbk kepada PT Jasamarga Transjawa Tol Marga (Persero) Tbk to PT Jasamarga Transjawa Tol
tanggal 1 Juli 2022 oleh Notaris Ir. Nanette dated July 1, 2022 by Notary Ir. Nanette Cahyanie
Cahyanie Handari Adi Warsito, S.H., Perusahaan Handari Adi Warsito, S.H., the Company has carried out
telah melakukan pemisahan usaha dengan a business separation by transferring all company
mengalihkan seluruh kepemilikan Perusahaan pada ownership in JSN in the form of 42.62% share
JSN berupa 42,62% kepemilikan saham kepada ownership to JTT.
JTT.
86
Page 940
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Jasamarga Solo Ngawi (JSN) (lanjutan) PT Jasamarga Solo Ngawi (JSN) (continued)
Berdasarkan Akta Pengalihan Saham Based on Deed of Share Transfer No. 19 dated
No. 19 tanggal 27 Juli 2023 oleh Notaris July 27, 2023 by Notary Mudita Chitta Odang, S.H,
Mudita Chitta Odang, S.H, M.Kn, JTT menerima M.Kn, JTT received the transfer of shares to LMJ which
pengalihan saham terhadap LMJ yang memiliki owns 17% of shares in JSN. Due to this, the Company
saham di JSN sebesar 17%. Atas hal tersebut through JTT owns shares directly and indirectly in JSN
Perusahaan melalui JTT memiliki saham secara amounting to 59.53% and exercises control over JSN
langsung dan tidak langsung terhadap JSN sebesar which is recorded as a consolidated subsidiary
59,53% dan melakukan pengendalian di JSN yang (Note 1.e).
dicatat sebagai entitas anak yang dikonsolidasikan
(Catatan 1.e).
PT Jasamarga Ngawi Kertosono Kediri (JNK) PT Jasamarga Ngawi Kertosono Kediri (JNK)
PT Jasamarga Ngawi Kertosono Kediri didirikan di PT Jasamarga Ngawi Kertosono Kediri was
Indonesia berdasarkan Akta Notaris Sugito established in Indonesia based on Notarial Deed
Tedjamulja, S.H., No. 60, tanggal 24 Maret 2009. Sugito Tedjamulja, S.H., No. 60, dated
Akta Pendirian ini telah disahkan oleh Menteri March 24, 2009. The Deed of Establishment was
Hukum dan Hak Asasi Manusia Republik Indonesia authorized by the Minister of Law and Human Rights
berdasarkan Surat Keputusan No. AHU- of the Republic of Indonesia based on Decision
17226.AH.01.01.TH.2009 tanggal 30 April 2009 Letter No. AHU-17226.AH.01.01.TH.2009 dated
yang kemudian dilakukan pengambilalihan dan April 30, 2009 which was subsequently taken over
pengalihan saham berdasarkan Akta Notaris and transferred shares based on the Notarial Deed
Fathiah Helmi, S.H., No. 35, tanggal 10 Juni 2015, Fathiah Helmi, S.H., No. 35, dated on June 10, 2015,
Perusahaan melakukan divestasi kepemilikan The Company divested 20% of the share ownership
saham pada JNK sebesar 20% sesuai Akta in JNK in accordance with the Deed of Transfer
Pemindahan Saham No. 5 tanggal 5 Juli 2018 No. 5 dated on July 5, 2018 to PT Lintas Marga Jawa
kepada PT Lintas Marga Jawa (LMJ) sebanyak (LMJ) 8,864,210 shares or equivalent to Rp195,013
8.864.210 saham atau setara Rp195.013 dengan at a selling price of Rp360,000 so that based on the
harga penjualan sebesar Rp360.000 sehingga addendum to the Deed of Shareholder Agreement
berdasarkan adendum Akta Perjanjian Pemegang No. 7 dated on July 5, 2018, the Company’s
Saham No. 7 tanggal 5 Juli 2018 kepemilikan ownership in JNK decreased to 40%. Due to the
Perusahaan pada JNK turun menjadi 40%. Atas change in ownership, the Company no longer has
perubahan kepemilikan tersebut Perusahaan sudah control over JNK and it becomes a joint venture.
tidak lagi memiliki pengendalian terhadap JNK dan
beralih menjadi ventura bersama.
Sesuai dengan Akta Perubahan Anggaran Dasar In accordance with the Amendment Deed of the JNK
JNK No. 139 tanggal 23 Desember 2019 yang Articles of Association No. 139 dated
dibuat dihadapan Notaris Ashoya Ratam, S.H., December 23, 2019 made before the Notary Ashoya
M.Kn., perihal perubahan struktur permodalan Ratam, S.H., M.Kn., Bachelor of Law, Master of
Pemegang Saham JNK yang mana JNK telah Notary, regarding the change in Shareholder capital
melakukan konversi atas Mandatory Convertible structure of JNK which JNK has converted the
Loan milik Perusahaan sebesar Rp251.222, Mandatory Convertible Loan owned by the Company
sebagai bentuk penyertaan modal di JNK. amounted to Rp251,222, as capital investment in
Sehingga, Perusahaan memiliki kepemilikan saham JNK. Therefore, the Company has 34,070,766
sebanyak 34.070.766 lembar saham atau setara shares or equivalent to Rp749,557 which represent
Rp749.557 yang merupakan 45% dari jumlah 45% of the total issued and paid up share capital in
seluruh saham yang telah ditempatkan dan disetor JNK.
di JNK.
87
Page 941
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Jasamarga Ngawi Kertosono Kediri (JNK) PT Jasamarga Ngawi Kertosono Kediri (JNK)
(lanjutan) (continued)
Berdasarkan Akta Pemisahan Divisi Regional Based on the Deed of Separation of the Regional
Jasamarga Transjawa Tollroad oleh Perusahaan Division of Jasamarga Transjawa Tollroad by the
kepada JTT tanggal 1 Juli 2022 oleh Notaris Company to JTT dated July 1, 2022 by Notary
Ir. Nanette Cahyanie Handari Adi Warsito, S.H., Ir. Nanette Cahyanie Handari Adi Warsito, S.H., the
Perusahaan telah melakukan pemisahan usaha Company has separated the business by transferring
dengan mengalihkan seluruh kepemilikan all the Company’s ownership in JNK of 45% share
Perusahaan pada JNK sebesar 45% kepemilikan ownership to JTT.
saham kepada JTT.
Berdasarkan Akta Pengalihan Saham Based on Deed of Share Transfer No. 19 dated
No. 19 tanggal 27 Juli 2023 oleh Notaris 27 July 2023 by Notary Mudita Chitta Odang, S.H.,
Mudita Chitta Odang, S.H., M.Kn, JTT menerima M.Kn, JTT received the transfer of shares to LMJ
pengalihan saham terhadap LMJ yang memiliki which owns 15% of shares in JNK. Due to this, the
saham di JNK sebesar 15%. Atas hal tersebut Company through JTT owns shares directly and
Perusahaan melalui JTT memiliki saham secara indirectly in JNK amounting to 59.60% and exercises
langsung dan tidak langsung terhadap JNK sebesar control over JNK which is recorded as a consolidated
59,60% dan melakukan pengendalian di JNK yang subsidiary (note 1.e).
dicatat sebagai entitas anak yang dikonsolidasikan
(catatan 1.e).
PT Jasamarga Semarang Batang (JSB) PT Jasamarga Semarang Batang (JSB)
PT Jasamarga Semarang Batang (JSB) didirikan PT Jasamarga Semarang Batang (JSB) was
pada tanggal 21 April 2016 berdasarkan Akta established on April 21, 2016 based on Notarial
Notaris No. 128 dibuat di hadapan Haji Rizul Deed No. 128 made before Haji Rizul Sudarmadi,
Sudarmadi, S.H., M.Kn., di Jakarta. Anggaran dasar S.H., M.Kn., in Jakarta. The Articles of Association of
JSB telah memperoleh pengesahan dari Menteri JSB have been authorized by the Minister of Law and
Hukum dan Hak Asasi Manusia Republik Indonesia, Human Rights of the Republic of Indonesia, through
melalui surat Keputusan tertanggal in the Decision Letter dated April 21, 2016 No. AHU-
21 April 2016 No. AHU-0020465.AH.01.01 tahun 0020465.AH.01.01 of 2016.
2016.
Perusahaan melakukan divestasi kepemilikan The Company divested 20% of the share ownership
saham di JSB sebesar 20% sesuai Akta in JSB in accordance with the Deed of Share
Pemindahan Saham No. 5 tanggal 5 Juli 2018 Transfer No. 5 dated on July 5, 2018 to 26,725,000
kepada PT Lintas Marga Jawa (LMJ) yaitu shares of PT Lintas Marga Jawa (LMJ) or equivalent
sebanyak 26.725.000 saham atau setara Rp26.725 to Rp26,725 at a selling price of Rp60,820. Based on
dengan harga penjualan sebesar Rp60.820. the addendum to the Deed of Shareholder
Berdasarkan adendum Akta Perjanjian Pemegang Agreement No. 9 dated on July 5, 2018, the
Saham No. 9 tanggal 5 Juli 2018, kepemilikan Company’s ownership in JSB decreased to 40%. Due
Perusahaan pada JSB turun menjadi 40%. Atas to the change in share ownership, the Company no
perubahan kepemilikan saham tersebut, longer has control over the JSB and the Company’s
Perusahaan sudah tidak lagi memiliki pengendalian investment in JSB is accepted for as joint venture.
pada JSB dan investasi Perusahaan di JSB dicatat
sebagai ventura bersama.
Pada tanggal 29 Oktober 2021, sesuai Akta Notaris On October 29, 2021, in accordance with Notarial
Toni Lizardo, S.H., M.Kn., No. 4007 tanggal Deed of Toni Lizardo, S.H., M.Kn., No. 4007 dated
29 Oktober 2021, Perusahaan menyetujui untuk October 29, 2021, the Company agreed to increase
meningkatkan modal ditempatkan dan disetor total issued and paid-up share capital totaling to
sebesar Rp37.680 sehingga modal ditempatkan dan Rp37,680 and total issued and paid-up share capital
disetor adalah sebesar Rp1.846.112. Kepemilikan totaling Rp1,846,112. The Company's ownership in
Perusahaan pada JSB meningkat menjadi 44,18%. JSB increased to 44.18%.
88
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Jasamarga Semarang Batang (JSB) (lanjutan) PT Jasamarga Semarang Batang (JSB)
(continued)
Berdasarkan Akta Pemisahan Divisi Regional Based on the Deed of Separation of the Jasamarga
Jasamarga Transjawa Tollroad oleh Perusahaan Transjawa Tollroad Regional Division by the
kepada JTT tanggal 1 Juli 2022 oleh Notaris Company to JTT dated July 1, 2022 by Notary
Ir. Nanette Cahyanie Handari Adi Warsito, S.H., Ir. Nanette Cahyanie Handari Adi Warsito, S.H., the
Perusahaan telah melakukan pemisahan usaha Company has separated the business by transferring
dengan mengalihkan seluruh kepemilikan all the Company’s ownership in JSB of 44.18% share
Perusahaan pada JSB sebesar 44,18% kepemilikan ownership to JTT.
saham kepada JTT.
Berdasarkan Akta Pengalihan Saham No. 19 Based on Deed of Share Transfer No. 19 dated
tanggal 27 Juli 2023 oleh Notaris July 27, 2023 by Notary Mudita Chitta Odang, S.H.,
Mudita Chitta Odang, S.H., M.Kn., JTT menerima M.Kn., JTT received the transfer of shares to LMJ
pengalihan saham terhadap LMJ yang memiliki which owns 16% of shares in JSB. Due to this, the
saham di JSB sebesar 16%. Atas hal tersebut Company through JTT owns shares directly and
Perusahaan melalui JTT memiliki saham secara indirectly in JSB amounting to 59.80% and exercises
langsung dan tidak langsung terhadap JSB sebesar control over JSB which is recorded as a consolidated
59,80% dan melakukan pengendalian di JSB yang subsidiary (Note 1.e).
dicatat sebagai entitas anak yang dikonsolidasikan
(Catatan 1.e).
PT Jasamarga Pandaan Tol (JPT) PT Jasamarga Pandaan Tol (JPT)
PT Jasamarga Pandaan Tol (JPT) didirikan pada PT Jasamarga Pandaan Toll (JPT) was established
tanggal 25 September 1996 untuk membangun on September 25, 1996 to build Gempol - Pandaan
Jalan Tol Gempol - Pandaan dengan mendirikan with PT Margabumi Adhikaraya established by
PT Margabumi Adhikaraya berdasarkan Akta Notarial Deed No. 142 dated September 25, 1996,
Notaris No. 142 tanggal 25 September 1996 together with PT Margabumi Matraya, PT Tirtobumi
bersama dengan PT Margabumi Matraya, Adyatunggal and PT Adhika Prakarsatama.
PT Tirtobumi Adyatunggal dan PT Adhika
Prakarsatama.
Berdasarkan Akta Pernyataan Keputusan Para Based on the Deed of Shareholders resolution in lieu
Pemegang Saham di Luar Rapat Umum Pemegang of General Meeting of JPT’s shareholders dated
Saham JPT tanggal 26 November 2015, pemegang November 26, 2015, the shareholders agreed to
saham menyetujui peningkatan modal dasar JPT. increase the authorized capital of JPT. After the
Setelah penyetoran oleh Perusahaan, maka porsi payment of shares by the Company, the portion of
saham Perusahaan di JPT meningkat menjadi the Company’s shares in JPT increased to 90.71%.
sebesar 90,71%.
Perusahaan melakukan divestasi kepemilikan The Company divested shares in JPT based on
saham pada JPT berdasarkan Akta Notaris No. 46 Notarial Deed No. 46 dated May 24, 2019 to
tanggal 24 Mei 2019 kepada PT Trans Optima PT Trans Optima Luhur by taking part in new shares
Luhur dengan mengambil bagian atas saham baru issued by JPT so that the share ownership JPT is
yang diterbitkan oleh JPT sehingga kepemilikan 252,053,913 shares or equivalent to Rp252,054
saham di JPT adalah 252.053.913 lembar saham which represents 40% of the total shares
atau setara dengan Rp252.054 yang mewakili 40% 630,134,783 or equivalent to Rp630,135. Due to the
dari total seluruh saham yang berjumlah change in ownership, the Company no longer has
630.134.783 lembar saham, atau setara control of JPT and it becomes a joint venture.
Rp630.135. Atas perubahan kepemilikan tersebut,
Perusahaan sudah tidak lagi memiliki pengendalian
terhadap JPT dan beralih menjadi ventura bersama.
89
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Jasamarga Pandaan Tol (JPT) (lanjutan) PT Jasamarga Pandaan Tol (JPT) (continued)
Berdasarkan Akta Pemisahan Divisi Regional Based on the Deed of Separation of the Jasamarga
Jasamarga Transjawa Tollroad oleh Perusahaan Transjawa Tollroad Regional Division by the
kepada JTT tanggal 1 Juli 2022 oleh Notaris Company to JTT dated July 1, 2022 by Notary
Ir. Nanette Cahyanie Handari Adi Warsito, S.H., Ir. Nanette Cahyanie Handari Adi Warsito, S.H., the
Perusahaan telah melakukan pemisahan usaha Company has separated the business by transferring
dengan mengalihkan seluruh kepemilikan all the Company’s ownership in JPT of 40% share
Perusahaan pada JPT sebesar 40% kepemilikan ownership to JTT.
saham kepada JTT.
PT Jasamarga Jogja Solo (JMJ) PT Jasamarga Jogja Solo (JMJ)
JMJ didirikan berdasarkan Akta Notaris JMJ was established based on Notarial Deed No. 6
No. 6 tanggal 9 September 2020 dari Notaris Ni dated on September 9, 2020 from Notary Ni Nyoman
Nyoman Rai Sumawati, S.H., M.Kn., yang disahkan Rai Sumawati, S.H., M.Kn., which was ratified by the
oleh Menteri Hukum dan Hak Asasi Manusia Minister of Law and Human Rights of the Republic of
Republik Indonesia dalam Surat Keputusan No. Indonesia in Decree No. AHU-0044988.
AHU-0044988.AH.01.01.TAHUN 2020 tanggal AH.01.01.TAHUN 2020 dated September 9, 2020.
9 September 2020.
Berdasarkan Akta Notaris No. 03 tanggal 13 Januari Based on Notarial Deed No. 03 dated January 13,
2023 yang dibuat di hadapan Notaris Ni Nyoman 2023 made before Notary Ni Nyoman Rai Sumawati
Rai Sumawati S.H., M.Kn. dan telah mendapatkan S.H., M.Kn. and has received approval from the
pengesahan dari Kementerian Hukum dan Hak Ministry of Law and Human Rights No. AHU-
Asasi Manusia No. AHU-0003427.AH.01.02 tanggal 0003427.AH.01.02 dated January 19, 2023
19 Januari 2023 perihal Persetujuan Perubahan regarding receipt of notification of changes in the
Anggaran Dasar Perseroan Terbatas PT Company's Articles of Association, the composition
Jasamarga Jogja Solo, komposisi pemegang of JMJ's shareholders is the Company at 49.15%, PT
saham JMJ adalah Perusahaan sebesar 49,15%, Adhi Karya (Persero) Tbk at 47.18% and PT Daya
PT Adhi Karya (Persero) Tbk sebesar 47,18% dan Mulia Turangga at 3.67%.
PT Daya Mulia Turangga sebesar 3,67%.
Berdasarkan Akta No. 02 tanggal 1 Agustus 2023 Based on Deed No. 02 dated August 1, 2023 made
yang dibuat di hadapan Notaris Ni Nyoman Rai before Notary Ni Nyoman Rai Sumawati S.H., M.Kn.,
Sumawati S.H., M.Kn., yang telah mendapatkan which has received approval from the Minister of
pengesahan Menteri Hukum dan Hak Asasi Law and Human Rights of the Republic of Indonesia
Manusia Republik Indonesia No. AHU-AH.01.09- No. AHU-AH.01.09-0148518 dated August 7, 2023,
0148518 tanggal 7 Agustus 2023, terdapat transaksi there was a sale or transfer transaction of shares
penjualan atau pengalihan saham milik PT belonging to PT Dayamulia Turangga to the
Dayamulia Turangga kepada Perusahaan Company amounting to 54,060 shares so that the
sebanyak 54.060 lembar saham sehingga composition of share ownership for the Company
komposisi kepemilikan Perusahaan sebesar was Rp777,780 or 52.82%.
Rp777.780 atau sebesar 52,82%.
Berdasarkan akta nomor 04 tanggal 27 November Based on deed number 04 dated November 27,
2023 yang dibuat di hadapan Notaris Ni Nyoman 2023 made before Notary Ni Nyoman Rai Sumawati
Rai Sumawati S.H., M.Kn., yang telah mendapatkan S.H., M.Kn., which has received approval from the
pengesahan Menteri Hukum dan Hak Asasi Minister of Law and Human Rights of the Republic of
Manusia Republik Indonesia No. AHU-AH.01.03- Indonesia No. AHU-AH.01.03-0150356 dated
0150356 tanggal 4 Desember 2023 terdapat December 4, 2023 there is an increase in capital
peningkatan modal saham sebesar Rp350.000 shares amounting to Rp350,000 which the Company
yang diambil bagian oleh Perusahaan sebesar took part amounting to Rp184,867.
Rp184.867.
Pada tanggal 31 Desember 2023, Perusahaan As of December 31, 2023, the Company owns
memiliki 962.647 lembar saham yang mewakili 962,647 shares which represents 52.82% of
kepemilikan sebesar 52,82%. ownership.
90
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Citra Bhakti Margatama Persada (CBMP) PT Citra Bhakti Margatama Persada (CBMP)
CBMP didirikan berdasarkan Akta Notaris CBMP was established based on the Notarial Deed
No. 50, tanggal 11 Desember 1995, Siti Pertiwi No. 50, dated December 11, 1995, Siti Pertiwi Henny
Henny Singgih, S.H. Penyertaan pada CBMP Singgih, S.H. The investment in CBMP was made in
dilakukan sehubungan dengan penyelenggaraan relation to the construction and operation of JORR
proyek jalan tol JORR Seksi E2 - E3 - N (Cikunir - toll road Section E2 - E3 - N (Cikunir - Cakung -
Cakung -Cilincing - Tanjung Priok) untuk jangka Cilincing - Tanjung Priok) for period of 33
waktu 33 tahun dan akan berakhir pada tahun 2028, years and will be ending in 2028. The Company owns
Perusahaan memiliki 56.787.000 lembar saham 56,787,000 shares at par value of Rp1,000 (full
dengan nilai nominal Rp1.000 (Rupiah penuh) per Rupiah) per share or equivalent to Rp56,787
lembar saham atau setara dengan Rp56.787 yang representing 34.83% of the total ownership.
merupakan 34,83% dari total kepemilikan.
Pembangunan jalan tol oleh CBMP dibiayai dari Toll road construction by CBMP was financed by
fasilitas pinjaman sindikasi bank. Krisis ekonomi loan facilities from a syndicated bank loan.
telah menyebabkan ketidakpastian terhadap The economic crisis created an uncertainty about the
kemampuan CBMP dalam menyelesaikan ability of CBMP to settle its liabilities at the maturity
kewajibannya pada saat jatuh tempo dan dalam date and in using its loan facilities to finance the toll
merealisasikan fasilitas pinjaman untuk pembiayaan road construction progress. A restructuring
jalan tol tahap konstruksi. Restrukturisasi yang conducted by certain of CBMP’s creditors resulted to
dilakukan terhadap sebagian dari kreditur CBMP the stoppage of toll road construction.
telah mengakibatkan penghentian pelaksanaan
pembangunan jalan tol.
Adanya surat Perusahaan kepada CBMP The Company issued Letter No. AA.02.1009, dated
No. AA.02.1009 tanggal 25 JuIi 2000 mengenai July 25, 2000, to CBMP regarding the termination of
pengakhiran PKP No. 96 tanggal the Concession Agreement No. 96, dated
16 Desember 1995 mengakibatkan penyertaan December 16, 1995. As a consequence of this
Perusahaan pada CBMP tidak memiliki nilai termination, the Company’s investment in CBMP has
ekonomis, Perusahaan mengakui kerugian no economic value, The Company has recognized
penurunan nilai penyertaan saham pada CBMP loss on impairment of the investment shares of
pada tahun 2000 sebesar Rp56.787. CBMP in 2000 amounting to Rp56,787.
PT Citra Ganesha Marga Nusantara (CGMN) PT Citra Ganesha Marga Nusantara (CGMN)
CGMN didirikan berdasarkan Akta Notaris No. 300, CGMN was established based on the Notarial Deed
tanggal 22 Desember 1993, Siti Pertiwi Henny No. 300, dated December 22, 1993, Siti Pertiwi
Singgih, S.H., dalam Akta No. 67 tanggal 7 Juli 1994 Henny Singgih, S.H., in conjunction with the Deed
dari Notaris Sri Laksmi Damayanti, S.H. Penyertaan No. 67 dated July 7, 1994 of Notary Sri Laksmi
pada CGMN dilakukan sehubungan dengan Damayanti, S.H. The investment in CGMN was
penyelenggaraan proyek jalan tol Cikampek - made in relation to the construction and operation of
Padalarang. Perusahaan memiliki 5.310 saham the Cikampek - Padalarang toll road project. The
dengan nilai nominal Rp1.841 (Rupiah penuh) per Company owned 5,310 shares at par value of
lembar saham atau setara dengan Rp9.775 yang Rp1,841 (full Rupiah) per share or equivalent to
merupakan 30% dari total kepemilikan. Rp9,775 representing 30% of the total ownership.
91
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Citra Ganesha Marga Nusantara (CGMN) PT Citra Ganesha Marga Nusantara (CGMN)
(lanjutan) (continued)
Berdasarkan surat Menteri Pekerjaan Umum Based on the Decree of the Minister of Public Works
Republik Indonesia No. KU.201-Mn/68 tanggal of the Republic of Indonesia No. KU.201-Mn/68
4 Maret 1996 dan surat Menteri Keuangan Republik dated March 4, 1996 and the Letter of the Minister of
Indonesia No. 1562/A/52/0496 tanggal Finance of the Republic of Indonesia
18 April 1996, Perusahaan memperoleh pengalihan No. 1562/A/52/0496 dated April 18, 1996, the
Intelectual Property Rights (IPR) dalam bentuk Company obtained a transfer of “Intelectual Property
rancangan proyek jalan tol Cikampek - Padalarang Rights (IPR)” in the form of project design of
sebesar £4,700,000 (nilai penuh) atau setara Cikampek - Padalarang toll road amounting to
dengan Rp16.914 sebagai Tambahan Modal Disetor £4,700,000 (full amount) or equivalent to Rp16,914
Pemerintah pada Perusahaan. as additional paid-in capital from the Government to
the Company.
Selanjutnya, Perusahaan mengalihkan IPR tersebut The Company then transferred the IPR to CGMN as
kepada CGMN sebagai penyertaan saham an investment by the Company to CGMN. Based on
Perusahaan di CGMN. Berdasarkan perjanjian the joint venture agreement between the Company
usaha patungan antara Perusahaan dengan CGMN, and CGMN, the IPR was valued at US$8,530.
IPR tersebut dinilai setara dengan US$8,530. According to the decision during the Extraordinary
Berdasarkan Keputusan Rapat Umum Pemegang General Meeting of Shareholders held by CGMN on
Saham Luar Biasa CGMN tanggal 10 Juli 1998 July 10, 1998 regarding the increase in paid up
mengenai Peningkatan Modal Disetor, kepemilikan capital, the Company owns 8,530 shares at par value
saham pada CGMN sejumlah 8.530 lembar saham of US$8,530,000 (full amount) or equal to Rp16,914.
dengan nilai nominal US$8,530,000 (nilai penuh)
atau setara dengan Rp16.914.
Berdasarkan surat Perusahaan kepada CGMN Based on the Company’s Letter No. AA.HK01.1273
No. AA.HK01.1273 tanggal 25 Juli 2001 mengenai to CGMN regarding termination of the Concession
pengakhiran PKP No. 297 sebagai tindak lanjut dari Agreement No. 297 dated July 25, 2001 as a follow
Surat Keputusan Menteri Pemukiman dan up from the Decree of the Minister of Settlement and
Prasarana Wilayah Republik Indonesia Regional Infrastructure of the Republic of Indonesia
(Menkimpraswil) No. 417 tanggal 18 Juli 2001 No. 417 dated July 18, 2001 regarding cancellation
mengenai pencabutan Keputusan Menteri of the Decree of the Minister of Public Works of the
Pekerjaan Umum Republik Indonesia Republic of Indonesia No. 321/KPTS/1994 dated
No. 321/KPTS/1994, tanggal 24 Oktober 1994 October 24,1994 regarding the Granting of license to
mengenai Pemberian Izin Kerja Sama Concession Agreement to the Company to operate
Penyelenggaraan Jalan Tol Cikampek - Padalarang the Cikampek - Padalarang toll road in the form of a
kepada Perusahaan dalam bentuk usaha patungan joint venture with CGMN. Due to such termination,
dengan CGMN mengakibatkan penyertaan the investment in CGMN has no economic value.
Perusahaan pada CGMN tidak memiliki nilai The Company recognized loss on the impairment of
ekonomis. Perusahaan mengakui kerugian this investment in shares of CGMN in 2001
penurunan nilai penyertaan saham pada CGMN amounting to Rp16,914.
sebagai beban tahun 2001 sebesar Rp16.914.
PT Bukaka Marga Utama (BMU) PT Bukaka Marga Utama (BMU)
BMU didirikan berdasarkan Akta Notaris BMU was established based on Notarial Deed
No. 5 tanggal 17 Februari 1997, Sri Rahayu No. 5 dated February 17, 1997 Sri Rahayu Sedyono,
Sedyono, S.H. Penyertaan pada BMU dilakukan S.H. The investment in BMU was made in relation to the
sehubungan dengan penyelenggaraan proyek jalan construction and operation of the Ciawi-Sukabumi toll
tol Ciawi-Sukabumi. Perusahaan memiliki 4.000 road project. The Company owns 4,000 shares at par
lembar saham dengan nilai nominal Rp2.359.000 value Rp2,359,000 (full Rupiah) per share or equivalent
(Rupiah penuh) per lembar saham atau setara to Rp9,436 which represent 20% of the total ownership.
dengan Rp9.436 yang merupakan 20% dari total
kepemilikan.
92
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Bukaka Marga Utama (BMU) (lanjutan) PT Bukaka Marga Utama (BMU) (continued)
Pemegang saham mayoritas BMU tidak dapat The majority shareholders of BMU could not give
memberi kepastian atas pembangunan ruas jalan tol assurance regarding the toll road development as
yang telah disetujui sesuai dengan PKP. agreed under the Concession Agreement.
Perusahaan mengakui kerugian penurunan nilai The Company recognized loss on impairment related to
atas penyertaan saham pada BMU sebagai beban this investment in 2005 amounting to Rp9,436.
tahun 2005 sebesar Rp9.436.
PT PP Sinergi Banjaratma (PPSB) PT PP Sinergi Banjaratma (PPSB)
PPSB didirikan berdasarkan Akta Notaris PPSB was established based on Notarial Deed
No. 2 tanggal 7 Februari 2019, Ni Nyoman No. 2 dated February 7, 2019, Ni Nyoman Raisumawati,
Raisumawati, S.H., M.Kn., di Jakarta dalam rangka S.H., M.Kn., in Jakarta in the framework of the
pengelolaan Rest Area KM 260 Brebes. Akta management of the Rest Area KM 260 Brebes. The Deed
Pendirian disahkan oleh Menteri Hukum dan Hak of establishment was approved by the Minister of Law and
Asasi Manusia Republik Indonesia dalam Surat Human Rights of the Republic of Indonesia in Decree
Keputusan No. AHU 2460435.AH.01.01 tahun 2019 No. AHU 2460435.AH.01.01 of 2019 on
tanggal 12 Oktober 2019. October 12, 2019.
JMRB, Entitas Anak, memiliki 126.849.230 lembar JMRB, a Subsidiary, has 126,849,230 shares with a
saham dengan nominal Rp100 per lembar saham nominal value of Rp100 per share or equivalent to
atau setara dengan Rp12.685 dengan total Rp12,685 with a total stock of Rp63,425 or equal to 20%
keseluruhan saham sebesar Rp63.425 atau setara of share ownership as of December 31, 2023 and 2022.
dengan 20% kepemilikan saham pada tanggal
31 Desember 2023 dan 2022.
PT Marga Lingkar Jakarta (MLJ) PT Marga Lingkar Jakarta (MLJ)
MLJ didirikan berdasarkan Akta No. 26 Tanggal MLJ was established based on Deed No. 26 dated
24 Agustus 2009 yang dibuat di hadapan Edi August 24, 2009 made before Edi Priyono, S.H.,
Priyono, S.H., Notaris di Jakarta. Anggaran Dasar Notary in Jakarta. The Company's Articles of
Perusahaan telah disahkan oleh Menteri Hukum Association have been ratified by the Minister of Law
dan Hak Asasi Manusia Republik Indonesia dengan and Human Rights of the Republic of Indonesia with
Surat Keputusan No. AHU-45700.AH.01.01 Tahun Decree No. AHU-45700. AH.01.01 Year 2009 dated
2009 tanggal 15 September 2009. September 15, 2009.
Berdasarkan Akta No. 3 dari Notaris Tatyana Indrati Based on Deed No. 3 from Notary Tatyana Indrati
Hasjim, S.H., di Jakarta mengenai penambahan Hasjim, S.H., in Jakarta regarding the addition of the
jumlah modal ditempatkan dan disetor pada PT issued and paid-up capital in PT MLJ, the Company
MLJ, Perusahaan memiliki 267.167.550 lembar has 267,167,550 shares or equivalent to 65% share
saham atau setara dengan 65% kepemilikan saham ownership and PT Jakarta Marga Jaya has
dan PT Jakarta Marga Jaya memiliki 143.859.450 143,859,450 shares or equivalent to 35% share
lembar saham atau setara dengan 35% kepemilikan ownership issued by MLJ.
saham yang diterbitkan oleh MLJ.
93
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Marga Lingkar Jakarta (MLJ) (lanjutan) PT Marga Lingkar Jakarta (MLJ) (continued)
Pada tanggal 28 Juni 2021, Perusahaan melakukan On June 28, 2021, the Company divested its share
divestasi kepemilikan saham pada MLJ. ownership in MLJ. Based on Notarial Deed No. 11
Berdasarkan Akta Notaris No. 11 tanggal dated June 28, 2021, the Company reduced its
28 Juni 2021, Perusahaan mengurangi kepemilikan shareholding issued by MLJ to 334,420,770 shares
saham yang diterbitkan oleh MLJ menjadi representing 51% of the total issued shares in MLJ.
334.420.770 lembar saham yang mewakili 51% dari Based on the deed, MLJ is jointly controlled between
total seluruh saham yang telah diterbitkan di MLJ. the Company and PT Jakarta Marga Jaya (JMJ)
Berdasarkan akta tersebut, MLJ dikendalikan which causes the Company to lose control of MLJ so
secara bersama antara Perusahaan dan PT Jakarta that since June 28, 2021 the Company no longer
Marga Jaya (JMJ) yang menyebabkan Perusahaan consolidates MLJ's financial statements into the
kehilangan kendali atas MLJ sehingga sejak tanggal Company's consolidated financial statements and
28 Juni 2021 Perusahaan tidak lagi records the investment in MLJ as an investment in a
mengkonsolidasikan laporan keuangan MLJ ke joint venture.
dalam laporan keuangan konsolidasian Perusahaan
dan mencatat investasi di MLJ sebagai investasi
pada ventura bersama.
PT Jasamarga Pandaan Malang (JPM) PT Jasamarga Pandaan Malang (JPM)
JPM didirikan pada tanggal 6 Juni 2016 JPM was established on June 6, 2016 based on
berdasarkan Akta Notaris Ni Nyoman Rai Notarial Deed Ni Nyoman Rai Sumawati, S.H.,
Sumawati, S.H., No. 09. Anggaran dasar telah No. 09. The articles of association have obtained
memperoleh pengesahan dari Menteri Hukum dan approval from the Minister of Law and Human Rights
Hak Asasi Manusia Republik Indonesia, of the Republic of Indonesia, as from the Decree
sebagaimana dari surat Keputusan tertanggal dated June 8, 2016 No. AHU-0027731. AH.01.01
8 Juni 2016 No. AHU-0027731.AH.01.01 Tahun Year 2016.
2016.
Berdasarkan Akta No. 4 tanggal 16 Maret 2020 dari Based on Deed No. 4 dated March 16, 2020 from
Notaris Dra.Ec. Inggriati Djojoseputro, S.H., di Notary Dra.Ec. Inggriati Djojoseputro, S.H., in
Surabaya mengenai penambahan jumlah modal Surabaya regarding the addition of the issued and
ditempatkan dan disetor pada JPM, Perusahaan paid-up capital in JPM, the Company has 1,066,788
memiliki 1.066.788 lembar saham atau setara shares or equivalent to 60% share ownership,
dengan 60% kepemilikan saham, PT Pembangunan Perumahan (Persero) Tbk has
PT Pembangunan Perumahan (Persero) Tbk 622,293 shares or equivalent to 35% share
memiliki 622.293 lembar saham atau setara dengan ownership, and PT Sarana Multi Infrastruktur
35% kepemilikan saham, dan PT Sarana Multi (Persero) has 88,899 shares or equivalent to 5%
Infrastruktur (Persero) memiliki 88.899 lembar share ownership issued by JPM.
saham atau setara dengan 5% kepemilikan saham
yang diterbitkan oleh JPM.
94
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Jasamarga Pandaan Malang (JPM) (lanjutan) PT Jasamarga Pandaan Malang (JPM)
(continued)
Pada tanggal 30 Desember 2021, Perusahaan On December 30, 2021, the Company divested its
melakukan divestasi kepemilikan saham pada JPM. share ownership in JPM. Based on Notarial Deed
Berdasarkan Akta Notaris No. 16 tanggal No. 16 dated December 30, 2021, the Company
30 Desember 2021, Perusahaan mengurangi reduced its shareholding issued by JPM to 906,770
kepemilikan saham yang diterbitkan oleh JPM shares representing 51% of the total issued shares in
menjadi 906.770 lembar saham yang mewakili 51% JPM. Based on this deed, JPM is jointly controlled
dari total seluruh saham yang telah diterbitkan di between the Company and PT Astra Tol Nusantara
JPM. Berdasarkan akta tersebut, JPM dikendalikan which causes the Company to lose control of JPM so
secara bersama antara Perusahaan dan PT Astra that since December 30, 2021, the Company no
Tol Nusantara yang menyebabkan Perusahaan longer consolidates JPM's financial statements into
kehilangan kendali atas JPM sehingga sejak the Company's consolidated financial statements
tanggal 30 Desember 2021, Perusahaan tidak lagi and records the investment in JPM as an investment
mengkonsolidasikan laporan keuangan JPM ke in a joint venture.
dalam laporan keuangan konsolidasian Perusahaan
dan mencatat investasi di JPM sebagai investasi
pada ventura bersama.
Berdasarkan Akta Pemisahan Divisi Regional Based on the Deed of Separation of the Jasamarga
Jasamarga Transjawa Tollroad oleh Perusahaan Transjawa Tollroad Regional Division by the
kepada JTT tanggal 1 Juli 2022 oleh Notaris Company to JTT dated July 1, 2022 by Notary
Ir. Nanette Cahyanie Handari Adi Warsito, S.H., Ir. Nanette Cahyanie Handari Adi Warsito, S.H., the
Perusahaan telah melakukan pemisahan usaha Company has carried out a business separation by
dengan mengalihkan seluruh kepemilikan transferring all the Company’s ownership in JPM of
Perusahaan pada JPM sebesar 51% kepemilikan 51% share ownership to JTT. JPM is jointly
saham kepada JTT. JPM dikendalikan secara controlled between JTT and PT Astra Tol Nusantara.
bersama antara JTT dan PT Astra Tol Nusantara.
PT Jasamarga Gedebage Cilacap (JGC) PT Jasamarga Gedebage Cilacap (JGC)
JGC didirikan berdasarkan Akta Notaris No. 08 JGC was established based on Notarial Deed
tanggal 28 Januari 2022 dibuat oleh Ni Nyoman Rai No. 08 dated January 28, 2022 of Ni Nyoman Rai
Sumawati, S.H., M.Kn., dan disahkan oleh Menteri Sumawati, S.H., M.Kn., and authorized by The
Hukum dan Hak Asasi Manusia Republik Indonesia Ministry of Law and Human Rights in its Decision
dengan Surat Keputusan AHU-007369.AH.01.01 Letter No. AHU-007369.AH.01.01 dated
tanggal 29 Januari 2022, dalam rangka January 29, 2022, aimed to develop the concession
melaksanakan pengusahaan ruas jalan tol of the Gedebage-Tasikmalaya-Cilacap toll road
Gedebage-Tasikmalaya-Cilacap. section.
Berdasarkan surat BPJT Nomor BM.08-P/69.2 Based on the letter Number BM.08-P/69.2 dated
tanggal 14 Februari 2022, menyatakan bahwa JGC February 14, 2022 by BPJT, JGC committed default
melakukan cidera janji dengan gagal menyerahkan by failing to submit the implementation guarantee as
jaminan pelaksanaan sesuai yang dipersyaratkan required in the PPJT. After the deadline for the
dalam PPJT. Setelah tenggat waktu masa perbaikan default period has passed, JGC remains unable to
cidera janji telah terlewati, JGC tetap tidak sanggup provide guarantees of implementation. Therefore,
untuk menyediakan jaminan pelaksanaan. Atas the Company considers that JGC has no economic
dasar hal tersebut, Perusahaan berkeyakinan value.
bahwa JGC tidak memiliki nilai ekonomis.
95
Page 949
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURE (continued)
PT Jasamarga Gedebage Cilacap (JGC) PT Jasamarga Gedebage Cilacap (JGC)
(lanjutan) (continued)
Perusahaan memiliki 19.811 lembar saham dengan The Company owns 19,811 shares at par value of
nilai nominal Rp100.000 (Rupiah penuh) per lembar Rp100,000 (full Rupiah) per share or equivalent to
saham atau setara dengan Rp1.981 yang Rp1,981 which represent 32.5% of the total ownership.
merupakan 32,5% dari total kepemilikan. The company acknowledged the loss of impairment
Perusahaan mengakui kerugian penurunan nilai of shares in JGC as an expense at the end of 2022
penyertaan saham pada JGC sebagai beban akhir of Rp52,975.
tahun 2022 sebesar Rp52.975.
PT Jasamarga Jalanlayang Cikampek (JJC) PT Jasamarga Jalanlayang Cikampek (JJC)
JJC didirikan pada tanggal 24 November 2016 JJC was established on November 24, 2016 based on
berdasarkan Akta No. 13 dibuat di hadapan Notaris Deed No. 13 made before Notary Ni Nyoman Rai
Ni Nyoman Rai Sumawati, S.H., M.Kn., di Jakarta. Sumawati, S.H., M.Kn., in Jakarta. The articles of
Anggaran dasar telah memperoleh pengesahan dari association have obtained approval from the Minister of
Menteri Hukum dan Hak Asasi Manusia Republik Law and Human Rights of the Republic of Indonesia, as
Indonesia, sebagaimana dari surat Keputusan from the Decree dated November 28, 2016
tanggal 28 November 2016 No. AHU- No. AHU-0052873. AH.01.01 of 2016.
0052873.AH.01.01 tahun 2016.
Berdasarkan Akta No. 5 tanggal 31 Desember 2021 Based on Deed No. 5 dated December 31, 2021 from
dari Notaris Mira Aranti Ciptadi, S.H., M.Kn., di Notary Mira Aranti Ciptadi, S.H., M.Kn., in Karawang
Karawang mengenai penambahan jumlah modal regarding the addition of the issued and paid-up capital
ditempatkan dan disetor pada JJC, Perusahaan in JJC, the Company has 4,531,556 shares or
memiliki 4.531.556 lembar saham atau setara equivalent to 80% share ownership, and PT Ranggi
dengan 80% kepemilikan saham, dan PT Ranggi Sugironperkasa has 1,132,889 shares or equivalent to
Sugironperkasa memiliki 1.132.889 lembar saham 20% share ownership issued by JJC.
atau setara dengan 20% kepemilikan saham yang
diterbitkan oleh JJC.
Berdasarkan Akta No. 1 tanggal 1 Juli 2022 dari Based on Deed No. 1 dated July 1, 2022 from Notary
Notaris Mudita Chitta Odang, S.H., M.Kn., terkait Mudita Chitta Odang, S.H., M.Kn., regarding the
pengalihan saham dalam JJC yang dimiliki oleh transfer of shares JJC owned by the Company to JTT
Perusahaan kepada JTT sebesar 2.265.778 lembar in the amount of 2,265,778 shares or equivalent to 40%
saham atau setara dengan 40% kepemilikan saham share ownership issued by JJC.
yang diterbitkan oleh JJC.
Pada tanggal 10 Oktober 2022, Perusahaan On October 10, 2022, the Company divested its share
melakukan divestasi kepemilikan saham pada JJC. ownership in JJC. Based on Notarial Deed No. 2 dated
Berdasarkan Akta Notaris No. 2 tanggal October 10, 2022, the Company sold its entire
10 Oktober 2022, Perusahaan melakukan penjualan ownership of 2,265,778 shares or equivalent to 40%
atas seluruh kepemilikan 2.265.778 lembar saham share ownership issued by JJC. The Company no
atau setara dengan 40% kepemilikan saham yang longer consolidates JJC's financial statements into the
diterbitkan oleh JJC. Perusahaan tidak lagi Company’s consolidated financial statements.
mengkonsolidasikan laporan keuangan JJC ke
dalam laporan keuangan konsolidasian
Perusahaan.
96
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. ASET TETAP 11. FIXED ASSETS
Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows:
2023
Penambahan
dari efek
Kombinasi Bisnis/
Addition of
Saldo Awal/ Business Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Combination Additions Deduction Reclassification Ending Balance
Harga Perolehan Balance Acquisition Cost
Aset Tetap Pemilikan Langsung Direct Acquisition Assets
Hak atas Tanah 43.483 2.672 - - - 46.155 Land Rights
Gedung Kantor dan Bangunan Lain 82.740 22.990 31.222 4.048 38.198 171.102 Office and Other Buildings
Peralatan Operasi dan Kantor 585.814 13.365 30.937 5.779 3.547 627.884 Operational and Office Equipment
Kendaraan Bermotor 87.644 18 276 - - 87.938 Vehicles
Sub Total 799.681 39.045 62.435 9.827 41.745 933.079 Sub Total
Aset Tetap dalam Konstruksi 18.737 - 14.989 - (12.291) 21.435 Construction in Progress
Aset Hak Guna Right of Use Assets
Kendaraan Bermotor 197.663 15.432 72.582 4.583 (1.737) 279.357 Vehicles
Gedung Kantor dan Bangunan Lain 7.207 21.417 1.947 190 1.737 32.118 Office and Other Buildings
Peralatan Operasi dan Kantor 19.442 22 30.673 - - 50.137 Operational and Office Equipment
Sub Total 224.312 36.871 105.202 4.773 - 361.612 Sub Total
Total Harga Perolehan 1.042.730 75.916 182.626 14.600 29.454 1.316.126 Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Aset Tetap Pemilikan Langsung Direct Acquisition Assets
Gedung Kantor dan Bangunan Lain 21.024 4.901 8.521 3.671 8.063 38.838 Offiice and Other Buildings
Peralatan Operasi dan Kantor 475.452 13.938 33.478 5.779 (910) 516.179 Operational and Office Equipment
Kendaraan Bermotor 79.514 14 2.804 - - 82.332 Vehicles
Sub Total 575.990 18.853 44.803 9.450 7.153 637.349 Sub Total
Aset Hak Guna Right of Use Assets
Kendaraan Bermotor 90.498 4.602 66.564 4.583 (1.685) 155.396 Vehicles
Gedung Kantor dan Bangunan Lain 5.539 18.328 3.167 190 1.685 28.529 Office and Other Buildings
Peralatan Operasi dan Kantor 9.987 22 10.442 - - 20.451 Operational and Office Equipment
Sub Total 106.024 22.952 80.173 4.773 - 204.376 Sub Total
Total Akumulasi Penyusutan 682.014 41.805 124.976 14.223 7.153 841.725 Total Accumulated Depreciations
Nilai Tercatat 360.716 474.401 Carrying Amount
2022
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Addition Deduction Reclassification Ending Balance
Harga Perolehan Acquisition Cost
Aset Tetap Pemilikan Langsung Direct Acquisition Assets
Hak atas Tanah 43.483 - - - 43.483 Land Rights
Gedung Kantor dan Bangunan Lain 76.572 4.883 1.462 2.747 82.740 Office and Other Buildings
Peralatan Operasi dan Kantor 543.308 15.097 15.833 43.242 585.814 Operational and Office Equipment
Kendaraan Bermotor 91.009 4.571 9.546 1.610 87.644 Vehicles
Sub Total 754.372 24.551 26.841 47.599 799.681 Sub Total
Aset Tetap dalam Konstruksi 64.698 18.770 - (64.731) 18.737 Construction in Progress
Aset Hak Guna Right-of-Use Assets
Kendaraan Bermotor 180.435 70.496 48.290 (4.977) 197.664 Vehicles
Gedung Kantor dan Bangunan Lain 1.653 402 - 5.152 7.207 Office and Other Buildings
Peralatan Operasi dan Kantor 30.668 4.951 15.800 (377) 19.442 Operational and Office Equipment
Sub Total 212.756 75.849 64.090 (202) 224.313 Sub Total
Total Harga Perolehan 1.031.826 119.170 90.931 (17.334) 1.042.731 Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Aset Tetap Pemilikan Langsung Direct Acquisition Assets
Gedung Kantor dan Bangunan Lain 17.265 3.842 55 (28) 21.024 Offiice and Other Buildings
Peralatan Operasi dan Kantor 386.240 103.270 15.086 1.028 475.452 Operational and Office Equipment
Kendaraan Bermotor 82.907 4.456 4.776 (3.073) 79.514 Vehicles
Sub Total 486.412 111.568 19.917 (2.073) 575.990 Sub Total
Aset Hak Guna Right of Use Assets
Kendaraan Bermotor 79.397 60.116 45.886 (3.128) 90.499 Vehicles
Gedung Kantor dan Bangunan Lain 1.210 1.232 - 3.097 5.539 Office and Other Buildings
Peralatan Operasi dan Kantor 19.199 6.714 15.800 (126) 9.987 Operational and Office Equipment
Sub Total 99.806 68.062 61.686 (157) 106.025 Sub Total
Total Akumulasi Penyusutan 586.218 179.630 81.603 (2.230) 682.015 Total Accumulated Depreciations
Nilai Tercatat 445.608 360.716 Carrying Amount
97
Page 951
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. ASET TETAP (lanjutan) 11. FIXED ASSETS (continued)
Beban penyusutan aset tetap dialokasikan sebagai Depreciation of fixed assets are allocated as follows:
berikut:
2023 2022
Beban tol dan usaha lainnya (Catatan 38) 56.752 102.373 Toll and other operating expenses (Note 38)
Beban umum dan administrasi (Catatan 39) 68.224 77.257 General and administrative expenses (Note 39)
Total 124.976 179.630 Total
Kelompok Usaha telah mengasuransikan aset The Group’s fixed assets and certain assets in toll
tetapnya dan beberapa aset tertentu pada aset hak road concession right are insured against fire and
pengusahaan jalan tol terhadap risiko kebakaran other risks with related parties: PT Asuransi Jasa
dan risiko lainnya kepada pihak berelasi: Indonesia (Persero), PT Jasa Raharja Putra and
PT Asuransi Jasa Indonesia (Persero), PT Jasa third parties: PT Asuransi Staco Mandiri,
Raharja Putra dan pihak ketiga: PT Asuransi Staco PT Asuransi Mega Pratama, PT Asuransi Bringin
Mandiri, PT Asuransi Mega Pratama, PT Asuransi Sejahtera, PT Asuransi Bumiputera Muda with total
Bringin Sejahtera, PT Asuransi Bumiputera Muda coverage amounting to Rp2,634,773 as of
dengan total nilai pertanggungan sebesar December 31, 2023 and Rp2,749,014 as of
Rp2.634.773 pada tanggal 31 Desember 2023 dan December 31, 2022. Management of the Group
Rp2.749.014 pada 31 Desember 2022. Manajemen believes that the coverage is adequate to cover
Kelompok Usaha berpendapat bahwa nilai possible losses arising from such risks.
pertanggungannya cukup untuk menutup
kemungkinan kerugian atas risiko tersebut.
Nilai perolehan aset tetap yang sudah disusutkan Acquistion cost of fixed assets that are fully
penuh namun masih digunakan adalah Rp352.029 depreciation but still used is amounted to Rp352,029
pada tanggal 31 Desember 2023 dan as of December 31, 2023 and Rp349,557 as of
Rp349.557 pada 31 Desember 2022. Tidak ada December 31, 2022. There is no significant
perbedaan yang signifikan antara nilai wajar dan difference between the fair value and carrying value
nilai tercatat dari aset tetap Kelompok Usaha. of the Group’s fixed assets.
Nilai aset tetap dalam konstruksi yang direklasifikasi The value of fixed assets in construction that were
senilai Rp12.291 di tahun 2023 sebagian besar reclassified worth Rp12,291 in 2023 was mostly
direklasifikasi ke aset tetap peralatan operasi dan reclassified to fixed assets of operating and office
kantor sebesar Rp2.798 dan aset takberwujud lain equipment of Rp2,798 and other intangible asset
Rp9.493. Rp9,493.
Manajemen Kelompok Usaha berkeyakinan bahwa, The Group’s Management believe that, there are no
tidak ada kejadian-kejadian atau perubahan- events or changes in circumstances that indicate any
perubahan keadaan yang mengindikasikan adanya impairment in the value of fixed assets as of
penurunan nilai aset tetap pada tanggal December 31, 2023 and 2022, respectively.
31 Desember 2023 dan 2022.
Pada tahun 2022, Perusahaan melakukan divestasi In 2022, the Company divested JJC, thereby
JJC sehingga menghentikan pengakuan aset dan stopping the recognition of assets and liabilities of its
liabilitas entitas anak terdahulu. Aset tetap JJC yang previous subsidiaries. JJC's fixed assets were
dihentikan pengakuannya, dengan nilai tercatat discontinued, with a recorded value of Rp1,876.
sebesar Rp1.876.
Pada tanggal 31 Desember 2023 dan On December 31, 2023 and 2022, there are not
2022, tidak terdapat aset yang dibatasi hak miliknya assets to restricted due to loan.
akibat utang.
98
Page 952
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. ASET TETAP (lanjutan) 11. FIXED ASSETS (continued)
Aset Tetap dalam Konstruksi adalah peralatan Tol Fixed Assets under Construction are Toll road
yang masih dalam progres implementasi, dan equipment that is still in the progress of
pekerjaan tambah lingkup dan renovasi dari aset implementation, and increase the scope and
Gedung dan bangunan milik Perusahaan, JTT, renovation of building and building assets own by the
JMTO, JMTM, dan JMRB. Company, JTT, JMTO, JMTM, and JMRB.
Persentase penyelesaian Aset Tetap dalam Percentage completion of the Fixed Assets under
Konstruksi per tanggal 31 Desember 2023 antara Construction as of December 31, 2023 such as
lain Perusahaan 95%, JMRB 96%, JMTM 80%, Company 95%, JMRB 96%, JMTM 80%, JMTO 95%
JMTO 95% dan JTT 95%. Tidak terdapat hambatan and JTT 95%. There are no obstacles in completing
dalam penyelesaian Aset Tetap dalam Konstruksi the construction of the fixed assets.
tersebut.
Pada 2023, Perusahaan melakukan pengurangan In 2023, the Company reduce the assets of motor
atas aset hak guna kendaraan bermotor yang telah vehicle use rights that have expired their contracts.
habis masa kontraknya.
Reklasifikasi aset tetap dialokasikan sebagai Reclassification of fixed assets are allocated as
berikut: follows:
2023
Sebelum/ Reklasifikasi/ Sesudah/
Harga Perolehan Before Reclassification After Acquisition Cost
Aset tetap - neto 1.286.672 29.454 1.316.126 Fixed asset - net
Properti investasi - neto 763.026 (1.722) 858.426 Investment properties - net
Aset takberwujud - neto Intangible assets - net
Hak pengusahaan jalan tol 128.749.051 (38.054) 128.710.997 Toll road concession rights
Lainnya 475.002 10.322 485.324 Others
Subtotal 131.273.751 - 131.370.873 Subtotal
Akumulasi Penyusutan Accumulated Depreciation
Aset tetap - neto 834.572 7.153 841.725 Fixed asset - net
Aset takberwujud - neto Intangible assets - net
Hak pengusahaan jalan tol 17.472.694 (7.991) 17.464.703 Toll road concession rights
Lainnya 374.913 838 375.751 Others
Subtotal 18.682.179 - 18.682.179 Subtotal
Total 112.591.572 - 112.688.694 Total
2022
Sebelum/ Reklasifikasi/ Sesudah/
Harga Perolehan Before Reclassification After Acquisition Cost
Aset tetap - neto 1.060.064 (17.334) 1.042.730 Fixed asset - net
Properti investasi - neto 681.337 (329) 681.008 Investment properties - net
Aset takberwujud - neto Intangible assets - net
Hak pengusahaan jalan tol 80.292.074 276.872 80.568.946 Toll road concession rights
Lainnya 661.169 (259.209) 401.960 Others
Subtotal 82.694.644 - 82.694.644 Subtotal
Akumulasi Penyusutan Accumulated Depreciation
Aset tetap - neto 684.244 (2.230) 682.014 Fixed asset - net
Aset takberwujud - neto Intangible assets - net
Lainnya 318.656 2.230 320.886 Others
Subtotal 1.002.900 - 1.002.900 Subtotal
Total 81.691.744 - 81.691.744 Total
99
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PROPERTI INVESTASI 12. INVESTMENT PROPERTIES
Akun ini merupakan properti investasi yang dimiliki This account represents investment properties
oleh JMRB, entitas anak. owned by JMRB, a subsidiary.
2023
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deduction Reclassification Ending Balance
Biaya Perolehan At cost
Properti Investasi 681.008 227.701 48.561 (1.722) 858.426 Investment properties
Akumulasi Penyusutan Accumulated
Properti Investasi 76.719 30.150 - 106.869 Investmentdepreciation
properties
Nilai Tercatat 604.289 751.557 Carrying Amount
2022
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deduction Reclassification Ending Balance
Biaya Perolehan At cost
Properti Investasi 482.699 207.484 8.846 (329) 681.008 Investment properties
Akumulasi Penyusutan Accumulated
Properti Investasi 57.678 20.285 1.244 - 76.719 Investmentdepreciation
properties
Nilai Tercatat 425.021 604.289 Carrying Amount
Properti investasi terutama merupakan investasi Investment properties represent investment in rest
pada bangunan tempat peristirahatan dan area building, and properties in Klungkung and
pelayanan, dan properti di Klungkung dan Manado. Manado. These investment properties are rented to
Properti investasi tersebut disewakan ke pihak third parties.
ketiga.
Penyusutan sebesar Rp30.150 dan Rp20.285 Depreciation amounting to Rp30,150 and Rp20,285,
masing-masing untuk tahun-tahun yang berakhir respectively for the years ended December 31, 2023
pada tanggal 31 Desember 2023 dan 2022 and 2022 was charged to toll and other operating
dibebankan pada akun beban tol dan usaha lainnya expenses (Note 38).
(Catatan 38).
Pendapatan sewa dan pendapatan properti Revenues from rental and investment properties
investasi yang diakui pada laba rugi untuk tahun- recognized in profit or loss for the years ended
tahun yang berakhir pada tanggal December 31, 2023 and 2022 are amounting to
31 Desember 2023 dan 2022 adalah masing-masing Rp233,571 and Rp225,463 (Note 36), respectively.
sebesar Rp233.571 dan Rp225.463 (Catatan 36).
13. HAK PENGUSAHAAN JALAN TOL 13. TOLL ROAD CONCESSION RIGHTS
Rincian hak pengusahaan jalan tol adalah sebagai The detail of toll road concession rights are as
berikut: follows:
2023
Penambahan
dari efek
Kombinasi Bisnis/
Addition of
Saldo Awal/ Business Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Combination Additions Deduction Reclassification Ending Balance
Balance
Biaya Perolehan 80.568.946 39.819.882 8.360.223 - (38.054) 128.710.997 Acquisition Cost
Akumulasi Amortisasi 13.589.284 1.847.464 2.035.946 - (7.991) 17.464.703 Accumulated Amortization
Nilai Tercatat 66.979.662 111.246.294 Carrying Amount
2022
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deduction Reclassification Ending Balance
Biaya Perolehan 91.541.016 4.485.229 15.734.171 276.872 80.568.946 Acquisition Cost
Akumulasi Amortisasi 11.896.696 2.248.623 556.035 - 13.589.284 Accumulated Amortization
Nilai Tercatat 79.644.320 66.979.662 Carrying Amount
100
Page 954
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. HAK PENGUSAHAAN JALAN TOL (lanjutan) 13. TOLL ROAD CONCESSION RIGHTS (continued)
Aset hak pengusahaan jalan tol merupakan hak Toll road concession are rights are granted by
konsesi dari Pemerintah Republik Indonesia berupa the Government of Indonesia in the form of toll road
pengusahaan jalan tol yang diberikan kepada concessions to the Group.
Kelompok Usaha.
Beban amortisasi hak pengusahaan jalan tol untuk Amortization of toll road concession rights for
tahun-tahun yang berakhir pada tanggal the years then ended December 31, 2023 and 2022
31 Desember 2023 dan 2022 masing-masing amounting to Rp2.035.946 and Rp2,248,623
sebesar Rp2.035.946 dan Rp2.248.623 dan respectively and charged to toll and other operating
dibebankan sebagai bagian dari beban tol dan expenses for the toll road section that already
usaha lainnya untuk ruas jalan tol yang sudah operated (Note 38).
beroperasi secara komersial (Catatan 38).
Selama tahun 2023 dan 2022, biaya pinjaman yang During 2023 and 2022, borrowing cost capitalized to
dikapitalisasi ke dalam hak pengusahaan jalan tol - toll road concession rights - concession assets in
aset konsesi dalam penyelesaian adalah masing- progress is amounting to Rp441,296 and
masing sebesar Rp441.296 dan Rp347.247. Rp347,247, respectively.
Pada tahun 2022, Perusahaan melakukan divestasi In 2022, the Company divested JJC, thereby
JJC sehingga menghentikan pengakuan aset dan stopping the recognition of assets and liabilities of its
liabilitas entitas anak terdahulu. Aset hak previous subsidiaries. The assets of JJC toll road
pengusahaan jalan tol JJC yang dihentikan concession rights that were terminated were
pengakuannya sebesar Rp15.178.136. recognized as Rp15,178,136.
Beberapa hak penguasaaan jalan tol pada entitas Toll road concession rights in subsidiaries are bound
anak terikat sebagai jaminan kepada bank, Dimana as collateral to the bank, in which there is power for
didalamnya terdapat kuasa kepada bank untuk the bank to withdraw the right to operate and appoint
menarik hak pengusahaan dan menunjuk pihak a third party as the toll road operator to implement
ketiga sebagai operator jalan tol untuk the related PPJT (Note 23).
melaksanakan PPJT terkait (Catatan 23).
14. ASET TAKBERWUJUD LAINNYA 14. OTHER INTANGIBLE ASSETS
Rincian aset takberwujud lainnya adalah sebagai Details of other intangible assets are as follows:
berikut:
2023
Penambahan
dari efek
Kombinasi Bisnis/
Addition of
Saldo Awal/ Business Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Combination Additions Deduction Reclassification Ending Balance
Biaya Perolehan Cost
Perangkat Lunak 401.960 5.329 67.713 - 10.322 485.324 Software
Jumlah Harga Perolehan 401.960 5.329 67.713 - 10.322 485.324 Total Cost
Akumulasi Amortisasi Accumulated Amotization
Perangkat Lunak 320.886 5.096 48.931 - 838 375.751 Software
Nilai Tercatat 81.074 109.573 Carrying Amount
2022
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deduction Reclassification Ending Balance
Biaya Perolehan Cost
Aset Konsesi Pre-Construction
Pra Konstruksi 262.846 - - (262.846) - Concession Assets
Perangkat Lunak 338.532 60.078 287 3.637 401.960 Software
Jumlah Harga Perolehan 601.378 60.078 287 (259.209) 401.960 Total Cost
Akumulasi Amortisasi Accumulated Amotization
Perangkat Lunak 277.018 41.660 22 2.230 320.886 Software
Nilai Tercatat 324.360 81.074 Carrying Amount
Beban amortisasi aset takberwujud lainnya sebesar Amortization expense for other intangible assets
Rp48.931 dan Rp41.660 masing-masing untuk amounting to Rp48,931 and Rp41,660 for the years
tahun-tahun yang berakhir pada tanggal ended December 31, 2023 and 2022, were charged
31 Desember 2023 dan 2022 dibebankan pada to general and administrative expenses, respectively
akun beban umum dan administrasi (Catatan 39). (Note 39).
101
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. GOODWILL 15. GOODWILL
Saldo goodwill merupakan selisih antara nilai wajar The balance of goodwill consists of the difference
aset neto Perusahaan yang diakuisisi dari pihak between fair value of net assets of the following
ketiga dengan nilai akuisisi secara keseluruhan, Companies acquired from third parties and the total
dengan detail sebagai berikut: acquisition price:
2023 2022
Nilai Tercatat Carrying Amount
Akuisisi PT Jasamarga Surabaya Mojokerto 36.880 36.880 Acquisition of PT Jasamarga Surabaya Mojokerto
Akuisisi PT Jasamarga Tollroad Maintenance 2.848 2.848 Acquisition of PT Jasamarga Tollroad Maintenance
Akuisisi PT Jasamarga Kunciran Cengkareng 2.121 2.121 Acquisition of PT Jasamarga Kunciran Cengkareng
Total 41.849 41.849 Total
Manajemen Kelompok Usaha berkeyakinan bahwa The Group’s Management believes that there is no
tidak terdapat penurunan nilai goodwill pada tanggal impairment in goodwill as of December 31, 2023.
31 Desember 2023.
16. ASET KEUANGAN LAINNYA 16. OTHER FINANCIAL ASSETS
Kelompok Usaha memiliki investasi pada instrumen The Group has investment in equity instruments
ekuitas yang dikategorikan sebagai aset keuangan categorized as financial assets at Fair Value
yang diukur dengan nilai wajar melalui penghasilan Through Other Comprehensive Income (FVTOCI)
komprehensif lain dengan rincian sebagai berikut: with details as follows:
2023
Perubahan Selama Setahun/
Changes in a Year
Kenaikan (Penurunan) Nilai
Saldo Awal/ Reklasifikasi/ Penambahan/ Wajar/ Increase (Decrease) Saldo Akhir/
Perusahaan/The Company Status/ Status %
Beginning Balance Reclassification Addition in Fair Value Ending Balance
PT Marga Mandala Sakti (MMS) Operasi/ Operate 1,94 72.619 - - 20.879 93.498
PT Citra Margatama Surabaya (CMS) Operasi/ Operate 3,17 12.071 - - 13.514 25.585
Pengakhiran PKP/
PT Marga Nurindo Bhakti (MNB) Termination of 4,75 - - - - -
Concession
Pengakhiran PKP/
PT Citra Mataram Satriamarga Persada
Termination of 15,00 - - - - -
(CMSP)
Concession
Belum Operasi/
PT Margaraya Jawa Tol (MJT) 2,47 - - - - -
Not Yet Operated
PT Makassar Metro Network (MMN) d/h
Operasi/ Operate 0,38 4.349 - - 998 5.347
PT Bosowa Marga Nusantara (BMN)
PT Jatim Prasarana Utama (JPU) Operasi/ Operate 7,41 715 - - 368 1.083
Pengakhiran PKP/
PT Marga Mawatindo Esprit (MME) Termination of 8,33 - - - - -
Concession
Pengakhiran PKP/
PT Marga Net One Limited (MNOL) Termination of 10,00 - - - - -
Concession
PT Pilar Sinergi BUMN Indonesia (PSBI) Operasi/ Operate 8,30 - - - - -
PT Kresna Kusuma Dyandra Marga
Operasi/ Operate 0,30 3.003 - - (3.003) -
(KKDM)
Konstruksi/
PT Hutama Marga Waskita (HAMAWAS) 0,50 44.859 - - (22.057) 22.802
Construction
Penyertaan tidak langsung melalui JMTO/
Indirect investment through JMTO
PT Fintek Karya Nusantara (FINARYA) Operasi/ Operate 9,03 205.079 - - (108.048) 97.031
Penyertaan tidak langsung melalui JMRB/
Indirect investment through JMRB
PT Sinergi Colomadu (SC) Operasi/ Operate 8,00 7.000 - - (5.669) 1.331
Total 349.695 - - (103.018) 246.677
102
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
2022
Perubahan Selama Setahun/
Changes in a Year
Kenaikan (Penurunan) Nilai
Saldo Awal/ Reklasifikasi/ Penambahan/ Wajar/ Increase (Decrease) Saldo Akhir/
Perusahaan/The Company Status/ Status %
Beginning Balance Reclassification Addition in Fair Value Ending Balance
PT Marga Mandala Sakti (MMS) Operasi/ Operate 1,94 50.571 - - 22.048 72.619
PT Citra Margatama Surabaya (CMS) Operasi/ Operate 3,17 13.715 - - (1.644) 12.071
Pengakhiran PKP/
PT Marga Nurindo Bhakti (MNB) Termination of 4,75 - - - - -
Concession
Pengakhiran PKP/
PT Citra Mataram Satriamarga Persada
Termination of 15,00 - - - - -
(CMSP)
Concession
Belum Operasi/
PT Margaraya Jawa Tol (MJT) 2,47 - - - - -
Not Yet Operated
PT Makassar Metro Network (MMN) d/h
Operasi/ Operate 0,38 12.461 - - (8.112) 4.349
PT Bosowa Marga Nusantara (BMN)
PT Jatim Prasarana Utama (JPU) Operasi/ Operate 7,41 1.576 - - (861) 715
Pengakhiran PKP/
PT Marga Mawatindo Esprit (MME) Termination of 8,33 - - - - -
Concession
Pengakhiran PKP/
PT Marga Net One Limited (MNOL) Termination of 10,00 - - - - -
Concession
Belum Operasi/
PT Pilar Sinergi BUMN Indonesia (PSBI) 8,30 - 1.018.350 278.345 (1.296.695) -
Not Yet Operated
PT Kresna Kusuma Dyandra Marga
Operasi/ Operate 0,30 4.913 - - (1.910) 3.003
(KKDM)
Konstruksi/
PT Hutama Marga Waskita (HAMAWAS) 0,97 - - - 44.859 44.859
Construction
Penyertaan tidak langsung melalui JMTO/
Indirect investment through JMTO
PT Fintek Karya Nusantara (FINARYA) Operasi/ Operate 9,03 391.246 - - (186.167) 205.079
Penyertaan tidak langsung melalui JMRB/
Indirect investment through JMRB
PT Sinergi Colomadu (SC) Operasi/ Operate 8,00 8.293 - - (1.293) 7.000
Total 482.775 1.018.350 278.345 (1.429.775) 349.695
a. PT Fintek Karya Nusantara (FINARYA) a. PT Fintek Karya Nusantara (FINARYA)
FINARYA didirikan berdasarkan Akta No. 13 FINARYA was established based on Deed
tanggal 21 Januari 2019 dari Notaris Bonardo No. 13 dated January 21, 2019 of Notary
Nasution, S.H., dalam rangka penyelenggaraan Bonardo Nasution, S.H., In the context of
jasa sistem pembayaran. Akta pendirian providing payment system services. The deed
disahkan oleh Menteri Hukum dan Hak Asasi of establishment was approved by the
Manusia Republik Indonesia dalam Surat Minister of Law and Human Rights of
Keputusan No. AHU 0003446.AH.01.01 tahun the Republic of Indonesia in Decree
2019 tanggal 21 Januari 2019. No. AHU 0003446.AH.01.01 of 2019 dated
January 21, 2019.
Berdasarkan Akta Notaris Neilly Iralita Iswari Based on Notary Deed Neilly Iralita Iswari S.H.,
S.H., M.Si., M.Kn., No. 185 tanggal M.Sc., M.Kn., No. 185 dated
23 Desember 2019, JMTO menyetujui untuk December 23, 2019, JMTO agreed to take part
mengambil bagian di dalam FINARYA melalui in FINARYA through the purchase of shares
pembelian saham senilai Rp182.600 atau amounted to Rp182,600 or equivalent to 10%
setara dengan kepemilikan 10% untuk tahun ownership for the year ended December 31,
yang berakhir pada tanggal 31 Desember 2020. 2020.
Berdasarkan Akta No. 18 tanggal 26 Oktober 2020 Based on Deed No. 18 dated October 26, 2020
dari Notaris Bonardo Nasution, S.H., FINARYA of Notary Bonardo Nasution, S.H., FINARYA
meningkatkan modal saham atas 13.632 lembar increase its paid-in capital by 13,632 shares
seri B. Namun, JMTO tidak mengambil porsi atas series B. However, JMTO did not take any
penambahan tersebut. Dengan demikian, portion to the additional of shares. Thus,
komposisi kepemilikan JMTO mengalami dilusi JMTO’s composition of the ownership was
menjadi 9,31% pada tanggal diluted to 9.31% as of December 31, 2020.
31 Desember 2020.
103
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
a. PT Fintek Karya Nusantara (FINARYA) a. PT Fintek Karya Nusantara (FINARYA)
(lanjutan) (continued)
Berdasarkan Akta No. 13 tanggal 8 Maret 2021 Based on Deed No. 13 dated March 8, 2021 of
dari Notaris Bonardo Nasution, S.H., FINARYA Notary Bonardo Nasution, S.H., FINARYA
menerbitkan 5.398 lembar saham seri B. Namun, issued 5,398 shares series B. However, JMTO
JMTO tidak mengambil porsi atas saham tersebut. did not take a portion of the shares. Thus,
Dengan demikian, kepemilikan saham JMTO di JMTO's share ownership in FINARYA has
FINARYA mengalami dilusi menjadi 9,06%. diluted to 9.06%.
Berdasarkan Akta No. 199 tanggal Based on Deed No. 199 dated
23 Desember 2021 dari Notaris Jose Dima Satria, December 23, 2021 of Notary Jose Dima Satria,
S.H., M.Kn., FINARYA meningkatkan modal S.H., M.Kn., FINARYA issued 540 shares series
saham atas 540 saham seri B. Namun, JMTO B. However, the JMTO did not take a portion of
tidak mengambil porsi atas penambahan tersebut. the shares. Thus, JMTO's share ownership in
Dengan demikian, komposisi kepemilikan JMTO Finarya has diluted to 9.03% as of December
mengalami dilusi menjadi 9,03% pada tanggal 31, 2021.
31 Desember 2021.
Nilai wajar investasi saham di FINARYA The fair value of share investments in FINARYA
ditentukan dengan menggunakan metode is determined using the method of discounting
diskonto arus kas dan perbandingan nilai pasar. cash flow and comparing market values. The
Nilai wajar investasi saham didasarkan pada fair value of stock investments is based on the
penilaian yang dilakukan oleh KJPP Stefanus assessment conducted by KJPP Stefanus
Tonny Hardi & Rekan, penilai independen yang Tonny Hardi & Partner, an independent
terdaftar pada OJK, dalam laporannya tanggal appraiser registered with the OJK, in its reports
17 Februari 2023 dan 26 Februari 2024 untuk dated February 17, 2023 and February 26, 2024
untuk tahun-tahun yang berakhir 31 Desember for the years ended December 31, 2022 and
2022 dan 2023. 2023.
b. PT Marga Mandala Sakti (MMS) b. PT Marga Mandala Sakti (MMS)
MMS didirikan berdasarkan Akta Notaris No. 14 MMS was established based on the Notarial
tanggal 4 Oktober 1989 dari Kartini Muljadi, Deed No. 14 dated October 4, 1989 from Kartini
S.H., penyertaan pada MMS dilakukan Muljadi, S.H., The investment in MMS relates to
sehubungan dengan penyelenggaraan proyek the construction and operation of the
jalan tol Tangerang - Merak. Perusahaan Tangerang - Merak toll road. The Company
memiliki 28.000.000 lembar saham dengan nilai originally owned 28,000,000 shares at par
nominal Rp100 (Rupiah penuh) per lembar value of Rp100 (full Rupiah) per share or
saham atau setara dengan Rp2.800 yang equivalent to Rp2,800 which represent 8.68%
merupakan 8,68% kepemilikan. ownership interest.
Berdasarkan Akta Notaris No. 4 tanggal Based on the Notarial Deed No. 4 dated
4 April 1995 dari Notaris Sutjipto, S.H., April 4, 1995 of the Notary Sutjipto, S.H., the
penyertaan saham Perusahaan pada MMS investment in MMS amounting to 14,000,000
sebesar 14.000.000 lembar saham dengan nilai shares with the par value of Rp1,000 (full
nominal Rp1.000 (Rupiah penuh) per lembar Rupiah) per share has been pledged by the
saham telah dijaminkan oleh Perusahaan Company in connection with syndicated loan
sehubungan dengan fasilitas pinjaman facilities received by MMS.
sindikasi yang diperoleh MMS.
104
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
b. PT Marga Mandala Sakti (MMS) (lanjutan) b. PT Marga Mandala Sakti (MMS) (continued)
Berdasarkan Berita Acara Rapat Umum Based on the Minutes of the Extraordinary
Pemegang Saham Luar Biasa dengan Akta General Meeting of Shareholders as included in
Notaris No. 5 tanggal 9 Desember 2004 dari the Notarial Deed No. 5 dated
Hendra Karyadi, S.H., para pemegang saham December 9, 2004 from Hendra Karyadi, S.H.,
menyetujui penerbitan 921.310.773 lembar the shareholders agreed with the issuance of
saham baru kepada pemegang obligasi 921,310,773 new shares to convertible
konversi. Para pemegang saham lama bondholders. The predecessor shareholders
menyatakan telah melepaskan hak masing- had already waived their rights to subscribe for
masing untuk membeli saham baru yang new shares issued to the convertible
diterbitkan kepada pemegang obligasi bondholders. This change of shareholders,
konversi tersebut. Perubahan pemegang according to the Deed No. 11 dated
saham tersebut sesuai dengan Akta Notaris August 1, 2005 of Notarial Deed Benny
No. 11 tanggal 1 Agustus 2005 dari Notaris Kristianto, S.H., regarding to change of MMS
Benny Kristianto, S.H., mengenai perubahan shareholders, has been received by the
pemegang saham MMS dan telah diterima Directorate General of General Law
oleh Departemen Hukum dan Hak Asasi Administration, Department of Law and Human
Manusia Direktorat Administrasi Hukum Rights under receipt
Umum No. C-UM.02.01.14078 tanggal No.C-UM.02.01.14078 dated September 23,
23 September 2005, sehingga kepemilikan 2005, as a consequence, the Company's
Perusahaan pada MMS menjadi sebesar ownership in MMS become 1.94% from total
1,94% dari total kepemilikan. ownership.
Nilai wajar investasi saham di MMS ditentukan The fair value of share investments in MMS is
dengan menggunakan metode diskonto arus kas determined using the method of discounting
dan perbandingan nilai pasar. Nilai wajar cash flow and comparing market values. The
investasi saham didasarkan pada penilaian yang fair value of stock investment is based on the
dilakukan oleh KJPP Budi, Edy, Saptono dan assessment made by KJPP Budi, Edy, Saptono
Rekan, penilai independen yang terdaftar pada and Rekan, independent appraisers registered
OJK, dalam laporannya tanggal with the OJK, in its reports dated
17 Februari 2023 dan 12 Februari 2024 untuk February 17, 2023 and February 12, 2024 for
untuk tahun yang berakhir 31 Desember 2022 the years ended December 31, 2022 and 2023.
dan 2023.
c. PT Citra Margatama Surabaya (CMS) c. PT Citra Margatama Surabaya (CMS)
CMS didirikan berdasarkan Akta Notaris No. 99 CMS was established based on the Notarial
tanggal 26 Desember 1996 dari Notaris Siti Deed No. 99 dated December 26, 1996 of
Pertiwi Henny Singgih, S.H., Penyertaan pada Notary Siti Pertiwi Henny Singgih, S.H., The
CMS dilakukan sehubungan dengan investment in CMS was made in relation to the
penyelenggaraan proyek Jalan Tol Waru- constructions and operations of the Waru -
Juanda. Perusahaan memiliki 8.550.000 lembar Juanda toll road project. The Company owns
saham dengan nilai nominal Rp1.000 (Rupiah 8,550,000 shares at par value of Rp1,000 (full
penuh) per lembar saham atau sebesar Rp8.550 Rupiah) per share or equivalent to Rp8,550
yang merupakan 15% dari total kepemilikan. which represent 15% of total ownership.
Berdasarkan Akta No. 717 tanggal Based on Deed No. 717 dated June 27, 2007
27 Juni 2007 dari Margaretha Dynawati, S.H., from Margaretha Dynawati, S.H., the
para pemegang saham antara lain menyetujui shareholders increased the capital provided
peningkatan modal ditempatkan dan disetor and paid up to Rp380,000. The Company just
penuh menjadi Rp380.000. Perusahaan paid for capital of Rp20,000 of Rp48,000.
hanya melakukan setoran modal sebesar
Rp20.000 dari total Rp48.000.
105
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
c. PT Citra Margatama Surabaya (CMS) c. PT Citra Margatama Surabaya (CMS)
(lanjutan) (continued)
Dengan demikian kepemilikan Perusahaan di Therefore, the Company’s ownership in CMS
CMS mengalami penurunan menjadi sebesar has decrease to 5.26%, representing
5,26% yang merupakan 20.000.000 lembar 20,000,000 shares at par value of Rp1,000 (full
saham dengan nilai nominal Rp1.000 (Rupiah Rupiah) per share or equivalent to Rp20,000.
penuh) per lembar saham atau setara dengan Based on the Deed No. 40 dated May 21, 2005
Rp20.000. Berdasarkan Akta No. 40 tanggal of Notary Poerbaningsih Adi Warsito, S.H., the
21 Mei 2005 dari Notaris Poerbaningsih Adi Company and CMS entered into a Joint
Warsito, S.H., Perusahaan dan CMS Operation Agreement that changed the
mengadakan Perjanjian Kuasa authority of Waru - Tanjung Perak toll road to
Penyelenggaraan yang mengubah become approximately 12 Km.
penyelenggaraan jalan tol Waru - Tanjung
Perak menjadi kurang lebih 12 Km.
Perjanjian Kuasa Penyelenggaraan telah On February 12, 2007, a Joint Operation
dialihkan menjadi Perjanjian Pengusahaan Agreement has been changed to a Concession
Jalan Tol (PPJT) antara Pemerintah dengan Rights Agreement between the Government
CMS pada tanggal 12 Februari 2007 dengan and CMS with concession right until 2040.
masa hak pengusahaan (konsesi) hingga Waru - Juanda toll road has been operating
tahun 2040. Jalan Tol Waru - Juanda telah since April 2008.
beroperasi sejak bulan April 2008.
Berdasarkan Akta Pernyataan Keputusan di Based on the Deed of Decision Statement
Luar Rapat PT Citra Margatama Surabaya Outside the Meeting of PT Citra Margatama
No. 25 tanggal 25 Januari 2018, para Surabaya No. 25 dated January 25, 2018, the
pemegang saham antara lain menyetujui shareholders agreed, among other things, to
peningkatan modal ditempatkan dan disetor increase the issued and fully paid up capital to
penuh menjadi 630.000.000 lembar saham, 630,000,000 shares, but the Company did not
namun Perusahaan tidak mengambil bagian take part of the portion of shares offered for
dari porsi saham yang ditawarkan atas capital increase thus the Company's share
peningkatan modal tersebut sehingga ownership in CMS decreased to become 3.28%
kepemilikan saham Perusahaan di CMS of total ownership.
mengalami penurunan menjadi sebesar 3,28%
dari total kepemilikan.
Nilai wajar investasi saham di CMS ditentukan The fair value of share investments in CMS is
dengan menggunakan metode diskonto arus determined using the method of discounting
kas dan perbandingan nilai pasar. Nilai wajar cash flow and comparing market values. The
investasi saham didasarkan pada penilaian fair value of stock investment is based on the
yang dilakukan oleh KJPP Budi, Edy, Saptono assessment made by KJPP Budi, Edy,
dan Rekan, penilai independen yang terdaftar Saptono and Rekan, independent appraisers
pada OJK, dalam laporannya tanggal 17 registered with the OJK, in its reports dated
Februari 2023 dan 12 Februari 2024 untuk February 17, 2023 and February 12, 2024 for
untuk tahun yang berakhir 31 Desember 2022 the years ended December 31, 2022 and 2023.
dan 2023.
106
Page 960
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
d. PT Sinergi Colomadu d. PT Sinergi Colomadu
PT Sinergi Colomadu didirikan berdasarkan PT Sinergi Colomadu was established based on
Akta Notaris No. 8 tanggal 8 April 2017 dari Notarial Deed No. 8 dated April 8, 2017 from
Ilmiawan Dekrit S, S.H., M.H., di Jakarta. Akta Ilmiawan Dekrit S, S.H., M.H., in Jakarta. The deed of
pendirian disahkan oleh Menteri Hukum dan establishment was approved by the Minister of Law
Hak Asasi Manusia Republik Indonesia dalam and Human Rights of the Republic of Indonesia in
Surat Keputusan No. AHU 0020383.AH.01.01 Decree No. AHU 0020383.AH.01.01 of 2017 on
tahun 2017 tanggal 3 Mei 2017. May 3, 2017.
JMRB memiliki 68.800.000 lembar saham JMRB has 68,800,000 shares with a nominal value
dengan nominal Rp100 per lembar saham atau of Rp100 per share or equivalent to Rp6,880 with a
setara dengan Rp6.880 dengan total total stock of Rp86,000 or equivalent to 8% of share
keseluruhan saham sebesar Rp86.000 atau ownership.
setara dengan 8% kepemilikan saham.
Nilai wajar investasi saham di PT Sinergi The fair value of investment in shares in
Colomadu ditentukan dengan menggunakan PT Sinergi Colomadu was determined by using
metode diskonto arus kas. Nilai wajar investasi discounted cash flow method. The investment’s
saham didasarkan pada penilaian yang fair values are based on valuations performed
dilakukan oleh KJPP Suwendho Rinaldy dan by KJPP Suwendho Rinaldy dan Rekan,
Rekan, penilai independen yang terdaftar pada independent appraisers registered
OJK, dalam laporannya tanggal 17 Februari with the OJK, in its reports dated
2023 dan 12 Februari 2024 untuk untuk tahun February 17, 2023 and February 12, 2024 for
yang berakhir 31 Desember 2022 dan 2023. the years ended December 31, 2022 and 2023.
e. PT Kresna Kusuma Dyandra Marga (KKDM) e. PT Kresna Kusuma Dyandra Marga (KKDM)
KKDM didirikan berdasarkan Akta Notaris No. 94 KKDM was established based on the Notarial
tanggal 20 Desember 1996 dari Mudofir Hadi, Deed No. 94 dated December 20, 1996 of
S.H., Penyertaan pada KKDM dilakukan Mudofir Hadi, S.H., The investment in KKDM
sehubungan dengan penyelenggaraan proyek relates to the operation of the Bekasi Timur -
jalan tol Bekasi Timur - Cawang - Kampung Cawang - Kampung Melayu toll road project,
Melayu yang meliputi pembangunan, which comprise construction, operation and
pengoperasian dan pemeliharaan jalan tol. maintenance of the toll road. The Company
Perusahaan memiliki 7.650.000 lembar saham owns 7,650,000 shares with a par value of
dengan nilai nominal Rp1.000 (Rupiah penuh) Rp1,000 (full Rupiah) per share or equivalent to
per lembar saham atau setara dengan Rp7.650 Rp7,650 which represent 10% ownership of
yang merupakan 10% kepemilikan di KKDM. KKDM.
Berdasarkan Akta Notaris No. 4 tanggal Based on Notarial Deed No. 4 dated
5 Juni 2018 dari Ariani L. Rachmi, S.H., June 5, 2018 of Ariani L. Rachmi, S.H., the
kepemilikan Perusahaan terdilusi dari sebesar Company's ownership was diluted from 1.03%
1,03% menjadi sebesar 0,35%. to become 0.35%.
Nilai wajar investasi saham di KKDM ditentukan The fair value of share investments in KKDM is
dengan menggunakan metode diskonto arus determined using the method of discounting
kas dan perbandingan nilai pasar. Nilai wajar cash flow and comparing market values. The fair
investasi saham didasarkan pada penilaian value of stock investment is based on the
yang dilakukan oleh KJPP Budi, Edy, Saptono assessment made by KJPP Budi, Edy, Saptono
dan Rekan, penilai independen yang terdaftar and Rekan, independent appraisers registered
pada OJK, dalam laporannya tanggal with the OJK, in its reports dated
17 Februari 2023 dan 12 Februari 2024 untuk February 17, 2023 and February 12, 2024 for
untuk tahun yang berakhir 31 Desember 2022 the years ended December 31, 2022 and 2023.
dan 2023.
107
Page 961
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
f. PT Makassar Metro Network (MMN) f. PT Makassar Metro Network (MMN)
MMN didirikan berdasarkan Akta Notaris No. 20 MMN was established based on the Notarial
tanggal 12 April 1993 dari Mestariany Habie, Deed No. 20 dated April 12, 1993 of Mestariany
S.H. Penyertaan pada MMN dilakukan Habie, S.H. The investment in MMN was made
sehubungan dengan penyelenggaraan proyek in relation to the construction and operation of
jalan tol Ujung Pandang, yaitu Jalan Satando - the Ujung Pandang toll roads that is Jalan
Simpang Urip Sumoharjo/Petta Rani (tahap l) - Satando - Urip Sumoharjo/Petta Rani
Jalan Sultan Alauddin (tahap ll). Berdasarkan Interchange (phase l) - Jalan Sultan Alauddin
Akta No. 25 tanggal 5 September 1998, (phase ll). Based on the Deed No. 25 dated
Perusahaan memiliki 3.332 lembar saham September 5, 1998, the Company owned 3,332
dengan nilai nominal Rp1.000.000 (Rupiah shares at par value of Rp1,000,000 (full Rupiah)
penuh) per lembar saham atau setara dengan per share or equivalent to Rp3,332 which
Rp3.332 yang merupakan 10% dari total represent 10% of total ownership.
kepemilikan.
Keputusan Menteri Pekerjaan Umum The Decree of the Minister of Public Work
No. 276/KPTS/1994 tanggal 26 Agustus 1994 No. 276/KPTS/1994 dated August 26, 1994 and
dan Akta Notaris No. 322 tanggal the Notarial Deed No. 322 dated
29 Agustus 1994, Mestariany Habie, S.H., August 29, 1994, Mestariany Habie, S.H., stated
menyatakan bahwa MMN mengoperasikan that MMN would operate phase I of the toll road
jalan tol selama 30 (tiga puluh) tahun untuk for 30 (thirty) years and phase II will be decided
tahap I dan tahap II akan ditentukan kemudian later but not for a period longer than 30 (thirty)
namun tidak lebih dari 30 (tiga puluh) tahun years for the operation of either part or all of the
sejak dioperasikannya jalan tol baik sebagian toll road. Phase I and Phase II of the Ujung
atau seluruhnya. Ruas jalan tol Ujung Pandang Pandang toll road have been operating since
tahap I dan II telah dioperasikan sejak tahun 1998.
1998.
Anggaran Dasar MMN beberapa kali berubah MMN's Articles of Association have been
sampai dengan yang tercantum dalam Akta changed several times up to those stated in the
Notaris No. 8 tanggal 12 Desember 2019 yang Notary Deed No. 8 dated December 12, 2019
dibuat dihadapan Citra Buana Tungga, S.H., which was made in front of Citra Buana Tungga,
M.Kn., terdapat peningkatan modal dasar, S.H., M.Kn., there was an increase in the
ditempatkan, dan disetor perusahaan. Akibat Company's authorized, issued and paid-up
perubahan tersebut, kepemilikan saham capital. As a result of this change, the
Perusahaan terdilusi menjadi 0,54%. Company's share ownership was diluted to
0.54%.
Berdasarkan Akta Notaris No. 2 tanggal Based on the Notarial Deed No. 2 dated
2 November 2020 dari Karin Christiana November 2, 2020 of Karin Christiana Basoeki,
Basoeki, S.H., mengenai perubahan anggaran S.H., regarding the amendment to the articles of
dasar, para pemegang saham menyetujui untuk association, the shareholders agreed to change
mengubah nama menjadi PT Metro Makassar the name to PT Metro Makassar Nusantara. The
Nusantara. Akta Perubahan disahkan oleh Amendment Deed was ratified by the Minister of
Menteri Hukum dan HAM Republik Indonesia Law and Human Rights of the Republic of
dalam Surat Keputusan No. AHU-AH.01.03- Indonesia in Decree No. AHU-AH.01.03-
0404065 tanggal 5 November 2020. 0404065 dated November 5, 2020.
108
Page 962
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
f. PT Makassar Metro Network (MMN) f. PT Makassar Metro Network (MMN)
(lanjutan) (continued)
Nilai wajar investasi saham di MMN ditentukan The fair value of share investments in MMN is
dengan menggunakan metode diskonto arus determined using the method of discounting
kas dan perbandingan nilai pasar. Nilai wajar cash flow and comparing market values. The
investasi saham didasarkan pada penilaian fair value of stock investment is based on the
yang dilakukan oleh KJPP Budi, Edy, Saptono assessment made by KJPP Budi, Edy, Saptono
dan Rekan, penilai independen yang terdaftar and Rekan, independent appraisers registered
pada OJK, dalam laporannya tanggal with the OJK, in its reports dated
17 Februari 2023 dan 12 Februari 2024 untuk February 17, 2023 and February 12, 2024 for
untuk tahun yang berakhir 31 Desember 2022 the years ended December 31, 2022 and 2023.
dan 2023.
g. PT Jatim Prasarana Utama (JPU) g. PT Jatim Prasarana Utama (JPU)
JPU didirikan berdasarkan Akta Notaris JPU was established based on the Notarial
No. 25 tanggal 27 Desember 2002 dari Rosida, Deed No. 25 dated December 27, 2002 of
S.H., Perusahaan memiliki 12.858 lembar Rosida, S.H., the Company owns 12,858 shares
saham dengan nilai nominal Rp1.000.000 at a par value of Rp1,000,000 (full Rupiah) per
(Rupiah penuh) per lembar saham atau setara share or equivalent to Rp12,858 which
dengan Rp12.858 yang merupakan 30% represent 30% ownership interest.
kepemilikan.
JPU merupakan perusahaan ventura bersama JPU is a joint venture between the Company
antara Perusahaan dan Pemerintah Daerah with Local Government of East Java. JPU was
Jawa Timur. JPU didirikan dengan maksud established in order to continue the construction
untuk meneruskan kelanjutan proyek jalan tol of Surabaya - Mojokerto toll road project that
Surabaya - Mojokerto yang telah terhenti was suspended after the Minister of Settlement
setelah Menteri Permukiman, Prasarana dan and Regional Infrastructure cancelled the
Wilayah Tertinggal mencabut izin konsesi yang concession granted to PT Jasamarga Surabaya
diberikan kepada PT Jasamarga Surabaya Mojokerto (JSM) as stated in its Letter No.
Mojokerto (JSM) melalui surat Menkimpraswil 418/KPTS/M/2001 dated July 18, 2001.
No. 418/KPTS/M/2001 tanggal 18 Juli 2001.
Setelah Mahkamah Agung menolak pengajuan After the Supreme Court refused the application
Peninjauan Kembali dari Menkimpraswil pada for Judicial Review of Minister of Settlement
tanggal 31 Maret 2005, maka hak and Regional Infrastructure, dated
penyelenggaraan jalan tol dikembalikan kepada March 31, 2005, the concession rights have
JSM. Sebagai akibatnya, JPU tidak lagi terlibat been returned to JSM. As a result, JPU is no
dalam proyek jalan tol tersebut. Pada tanggal longer involved in such toll road project. On
8 Mei 2007, JPU ikut serta dalam penyertaan May 8, 2007, JPU participated in investment in
saham JGP untuk proyek jalan tol Gempol shares of JGP to develop toll road project of
Pasuruan dengan kepemilikan setara dengan Gempol Pasuruan, with the equivalent of 1.4%
1,4% dari total kepemilikan. of total ownership.
Berdasarkan Berita Acara RUPS PT JPU Based on the Minutes of PT JPU General
tanggal 6 Mei 2013, pemegang saham JPU Meeting of Shareholders dated May 6, 2013,
memutuskan penurunan modal dasar menjadi JPU’s shareholders decreased its authorized
Rp150.000 sebelumnya Rp171.400 dan modal capital to Rp150,000 previously Rp171,400 and
disetor menjadi Rp40.502 yang terdiri dari paid in capital to Rp40,502 with ownership
kepemilikan Pemerintah Provinsi Jawa Timur consisting of East Java Provincial Government
sebesar Rp37.502 atau setara dengan 93%, amounting to Rp37,502 or equivalent to 93%
dan Perusahaan sebesar Rp3.000 atau setara ownership, and the Company amounting to
dengan 7,41% dari total kepemilikan. Rp3,000 or equivalent to 7.41% of total
ownership.
109
Page 963
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
g. PT Jatim Prasarana Utama (JPU) (lanjutan) g. PT Jatim Prasarana Utama (JPU) (continued)
Penurunan tersebut akibat dari penghapusan The decrease was a result of the write off of the
piutang modal disetor ke Perusahaan sebesar paid in capital receivables from the Company
Rp9.858. Perusahaan mereklasifikasi nilai amounting to Rp9,858. The Company
saldo penyertaan sebesar Rp3.000 ke akun reclassified the balance of investment
Aset Keuangan Lainnya sejak bulan Agustus amounting to Rp3,000 to Other Financial
2014. Assets account since August 2014.
Berdasarkan Berita Acara Rapat Umum Based on the Minutes of PT JPU Extraordinary
Pemegang Saham Luar Biasa PT JPU tanggal General Meeting of Shareholders No. 52 dated
23 April 2018 No. 52, Pemerintah Provinsi Jawa April 23, 2018, the East Java Provincial
Timur melakukan pemindahan atas saham Government transferred the shares owned by
yang dimiliki Pemerintah Provinsi Jawa Timur the East Java Provincial Government
sebesar Rp37.502 atau setara dengan 93%. amounting to Rp37,502 or equivalent to 93%.
Nilai wajar investasi saham di JPU ditentukan The fair value of share investments in JPU is
dengan menggunakan metode diskonto arus determined using the method of discounting
kas dan perbandingan nilai pasar. Nilai wajar cash flow and comparing market values. The
investasi saham didasarkan pada penilaian fair value of stock investment is based on the
yang dilakukan oleh KJPP Budi, Edy, Saptono assessment made by KJPP Budi, Edy, Saptono
dan Rekan, penilai independen yang terdaftar and Rekan, independent appraisers registered
pada OJK, dalam laporannya tanggal with the OJK, in its reports dated
17 Februari 2023 dan 12 Februari 2024 untuk February 17, 2023 and February 12, 2024 for
untuk tahun yang berakhir 31 Desember 2022 the years ended December 31, 2022 and 2023.
dan 2023.
h. PT Pilar Sinergi BUMN Indonesia (PSBI) h. PT Pilar Sinergi BUMN Indonesia (PSBI)
PSBI didirikan berdasarkan Akta Notaris PSBI was established based on Notarial Deed
No. 21 tanggal 2 Oktober 2015 dari Mala Mukti, No. 21 dated October 2, 2015 of Mala Mukti,
S.H., LL.M., dalam rangka pengoperasian S.H., LL.M., for Jakarta - Bandung high speed
kereta cepat Jakarta - Bandung. Akta Pendirian train operation. The Deed of Establishment
disahkan oleh Menteri Hukum dan Hak Asasi were legalized by Minister of Law and Human
Manusia Republik Indonesia dalam Surat Rights of the Republic of Indonesia on its
Keputusan No. AHU-2460435.AH.01.01 tahun Decision Letter No. AHU-2460435.AH.01.01
2015 tanggal 12 Oktober 2015. year 2015 dated October 12, 2015.
Penyertaan Perusahaan di PSBI merupakan The Company's investment in PSBI is a form of
bentuk penugasan Pemerintah sebagaimana government assignment as stated in the
tertuang dalam Peraturan Presiden Republik Presidential Regulation of the Republic of
Indonesia No. 107 Tahun 2015 tentang Indonesia No. 107 of 2015 concerning the
Percepatan Penyelenggaraan Prasarana dan Acceleration of The Implementation of
Sarana Kereta Cepat Antara Jakarta dan Infrastructure and Facilities for High Speed Rail
Bandung. between Jakarta and Bandung.
Sesuai dengan Akta Notaris atas Pernyataan In accordance with the Notarial Deed on the
Keputusan Rapat Umum Pemegang Saham Statement of Resolutions of the Company's
Luar Biasa Perusahaan No. 67 tanggal Extraordinary General Meeting of Shareholders
21 November 2022 dihadapan Mala Mukti, No. 67 dated November 21, 2022 made by Mala
S.H., LL.M., Notaris di Jakarta, mengenai Mukti, S.H.,LL.M., Notary in Jakarta, regarding
peningkatan modal dasar dan penerbitan increase the authorized capital and the
saham baru, Perusahaan memiliki 1.297.235 issuance of new shares, the Company has
lembar saham atau setara dengan 8,30% 1,297,235 shares or equivalent to 8.30% share
kepemilikan saham yang diterbitkan oleh PSBI. ownership issued by PSBI.
110
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
h. PT Pilar Sinergi BUMN Indonesia (PSBI) h. PT Pilar Sinergi BUMN Indonesia (PSBI)
(lanjutan) (continued)
Nilai wajar investasi saham di PSBI ditentukan The fair value of share investments in PSBI is
dengan menggunakan metode diskonto arus determined using the method of discounting
kas dan perbandingan nilai pasar. Nilai wajar cash flow and comparing market values. The
investasi saham didasarkan pada penilaian fair value of stock investment is based on the
yang dilakukan oleh KJPP Budi, Edy, Saptono assessment made by KJPP Budi, Edy, Saptono
dan Rekan, penilai independen yang terdaftar and Rekan, independent appraisers registered
pada OJK, dalam laporannya tanggal with the OJK, in its reports dated
17 Februari 2023 dan 12 Februari 2024 untuk February 17, 2023 and February 12, 2024 for
untuk tahun yang berakhir 31 Desember 2022 the years ended December 31, 2022 and 2023.
dan 2023.
i. PT Marga Nurindo Bhakti (MNB) i. PT Marga Nurindo Bhakti (MNB)
MNB didirikan berdasarkan Akta Notaris No. 9 MNB was established based on The Notarial
tanggal 2 Desember 1991 dari B.R.A.Y. Deed No. 9 dated December 2, 1991 of
Mahyastoeti Notonogoro, S.H., juncto Akta B.R.A.Y. Mahyastoeti Notonogoro, S.H., in
Notaris No. 19 tanggal 4 Maret 1998 dari Agus conjunction with the Notarial Deed No. 19 dated
Madjid, S.H. Penyertaan pada MNB dilakukan March 4, 1998 of Agus Madjid, S.H. The
dengan penyelenggaraan proyek Jalan Tol investment in MNB relates to the construction
JORR Seksi S dan E1 (Pondok Pinang - and operation of the JORR toll road Section S
Jagorawi - Cikunir). Perusahaan memiliki 1.350 and E1 (Pondok Pinang - Jagorawi - Cikunir).
lembar saham dengan nilai nominal Rp10.000 The Company owned 1,350 shares at par value
(Rupiah penuh) per lembar saham atau setara of Rp10,000 (full Rupiah) per share or
dengan Rp13.500 yang merupakan 10% dari equivalent to Rp13,500 which represent 10% of
total kepemilikan. total ownership.
Anggaran Dasar MNB beberapa kali diubah, MNB’s Articles of Association had been
dengan perubahan terakhir berdasarkan Akta amended several times, with the latest was
Notaris No. 23 tanggal 25 Desember 2010 dari based on Notarial Deed No. 23 dated
Ny. Etty Roeswitha Moelia, S.H. Akta December 25, 2010 of Ny. Etty Roeswitha
Perubahan disahkan oleh Menteri Hukum dan Moelia, S.H. The Deed of Amendment was
HAM Republik Indonesia dalam Surat authorized by the Minister of Law and Human
Keputusan No. AHU-AH.01.10-06698 tanggal Rights of the Republic of Indonesia in its
3 Maret 2011. Decision Letter No. AHU-AH.01.10-06698
dated March 3, 2011.
Perusahaan memiliki 950 lembar saham The Company has 950 shares with par value
dengan nilai nominal Rp10.000 (Rupiah penuh) Rp10,000 (full Rupiah) per share or equivalent
per lembar saham atau setara dengan Rp9.500 to Rp9,500 which represent 4.75% ownership
yang merupakan 4,75% kepemilikan. interest.
Berdasarkan surat Perusahaan kepada MNB Based on the Company’s Letter
No. AA.HK.02.1143 tanggal 11 Agustus 2000, No. AA.HK.02.1143 dated August 11, 2000 to
Perusahaan mengambil alih proyek yang MNB, the Company took over the project being
dibangun oleh MNB. built by MNB.
Pengambilalihan proyek ini mengakibatkan As a consequence, the Company’s investment
penyertaan Perusahaan dinilai sudah tidak in MNB has no more economic value, therefore,
memiliki nilai ekonomis dan mengakui kerugian the Company recognized the loss on the
atas penurunan nilai penyertaan yang bersifat permanent impairment of its investment in year
permanen tahun 2000 sebesar Rp9.500. 2000 amounting to Rp9,500.
111
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
j. PT Citra Mataram Satriamarga Persada j. PT Citra Mataram Satriamarga Persada
(CMSP) (CMSP)
CMSP didirikan berdasarkan Akta Notaris CMSP was established based on the Notarial
No. 36 tanggal 12 April 1996 dari Siti Pertiwi Deed No. 36 dated April 12, 1996 from Siti
Henny Singgih, S.H. Penyertaan pada CMSP Pertiwi Henny Singgih, S.H. The investment in
dilakukan sehubungan dengan CMSP relates to operation of the JORR Section
penyelenggaraan proyek jalan tol JORR Seksi W2 (Kebon Jeruk - Pondok Pinang) toll road
W2 (Kebon Jeruk - Pondok Pinang). project.
Perusahaan memiliki 4.725.000 lembar saham The Company owns 4,725,000 shares at par
dengan nilai nominal Rp1.000 (Rupiah penuh) value of Rp1,000 (full Rupiah) per share or
per lembar saham atau setara dengan Rp4.725 equivalent to Rp4,725 which represent 15% of
yang merupakan 15% dari total kepemilikan. total ownership.
Berdasarkan surat Perusahaan kepada CMSP Based on the Company Letter
No. AA.HK.02.820 tanggal 21 Juni 2000, No. AA.HK.02.820 dated June 21, 2000 to
mengenai pengambilalihan proyek dan CMSP, regarding the takeover of the project and
pengakhiran PKP, investasi Perusahaan pada termination of Concession Agreement, the
CMSP dipandang sudah tidak memiliki nilai Company’s investment in CMSP was deemed to
ekonomis, sehingga Perusahaan mengakui have no economic value, therefore, the
kerugian atas penurunan nilai penyertaan tahun Company has recognized loss from the
2000 sebesar Rp4.725. impairment of this investment in 2000
amounting to Rp4,725.
k. PT Margaraya Jawa Tol (MJT) k. PT Margaraya Jawa Tol (MJT)
MJT didirikan berdasarkan Akta Notaris MJT was established based on the Notarial
No. 18 tanggal 6 Juni 1997 dari Enimarya Agoes Deed No. 18 dated June 6, 1997 dari Enimarya
Suwarako, S.H. Penyertaan pada MJT dilakukan Agoes Suwarako, S.H. The investment in MJT
sehubungan dengan penyelenggaraan proyek relates to the construction and operation of the
Jalan Tol Waru (Aloha) - Tanjung Perak. Waru (Aloha) - Tanjung Perak toll road project.
Perusahaan memiliki 4.143.438 lembar saham The Company originally owned 4,143,438
dengan nilai nominal Rp1.000 (Rupiah penuh) shares at par value of Rp1,000 (full Rupiah),
per lembar saham atau setara dengan Rp4.143 amounting to Rp4,143 which represent 5% of
yang merupakan 5% dari total kepemilikan. total ownership.
Berdasarkan Rapat Umum Pemegang Saham Based on the Extraordinary General Meeting of
Luar Biasa mengenai restrukturisasi MJT yang Shareholders, regarding MJT restructuring, as
tercantum dalam Akta Notaris Adrian Djuaini, included in the Notarial Deed No. 17 dated
S.H., No. 17 tanggal 20 Oktober 2004, October 20, 2004, Adrian Djuaini, S.H., the
Perusahaan memperoleh 1.250.000 lembar Company acquired 1,250,000 shares from
saham dari hasil kapitalisasi atau konversi capitalization or conversion of convertible bond
20.000.000 saham baru sehingga kepemilikan to 20,000,000 new shares, hence, the
saham Perusahaan menjadi 5.393.438 lembar Company’s shares became 5,393,438 shares or
saham atau setara dengan Rp5.393. Selain itu, equivalent to Rp5,393. In addition, MJT issued
MJT juga mengeluarkan saham baru dari new shares from its portfolio of 110,458,000
saham portepel sebanyak 110.458.000 lembar shares.
saham.
112
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
k. PT Margaraya Jawa Tol (MJT) (lanjutan) k. PT Margaraya Jawa Tol (MJT) (continued)
Perusahaan tidak menambah modal disetor The Company did not increase its investment
tersebut sehingga kepemilikan Perusahaan and as a result, the Company’s ownership
mengalami dilusi menjadi sebesar 2,47%. diluted to 2.47%. The Government and MJT
Pemerintah dan MJT telah menandatangani have entered into Concession Rights
PPJT pada tanggal 19 Juli 2007 dengan masa Agreement on July 19, 2007 with concession
konsesi hingga tahun 2047. period until year 2047.
Perusahaan menganggap penyertaan pada The Company has identified the invesment in
MJT sudah tidak memiliki nilai ekonomis MJT does not have any expected future
disebabkan tidak adanya kepastian economic benefit and, therefore, the Company
pengembalian investasi atas penyertaannya recognized the loss on impairment its invesment
dan mengakui kerugian atas penurunan nilai amounting to Rp4,143 as an expense in 2019.
penyertaan sebesar Rp4.143 sebagai beban
tahun 2019.
l. PT Marga Mawatindo Esprit (MME) l. PT Marga Mawatindo Esprit (MME)
MME didirikan berdasarkan Akta Notaris No. 96 MME was established based on the Notarial
tanggal 30 Mei 1997 Siti Pertiwi Henny Singgih, Deed No. 96 dated May 30, 1997 Siti Pertiwi
S.H. Penyertaan pada MME dilakukan Henny Singgih, S.H. The investment in MME
sehubungan dengan penyelenggaraan proyek relates to the construction and operation of the
jalan tol Semarang - Demak. Perusahaan Semarang - Demak toll road. The Company
memiliki 1.154.364 lembar saham dengan nilai owns 1,154,364 shares at par value of Rp2,409
nominal Rp2.409 (Rupiah penuh) per lembar (full Rupiah) per share or equivalent to
saham atau setara dengan Rp2.780 yang Rp2,780, which represent 8.33% ownership.
merupakan 8,33% kepemilikan.
Berdasarkan Surat No. 001/SPK-DIR/2003 Based on Letter No. 001/SPK-DIR/2003 dated
tanggal 6 Januari 2003, Perusahaan dan MME January 6, 2003, the Company and MME
sepakat untuk mengakhiri Perjanjian Kuasa agreed to terminate the Concession Rights
Penyelenggaraan No. 58 tanggal 25 Februari Agreement No. 58 dated February 25, 1998.
1998. Pengakhiran PKP ini mengakibatkan The result of such termination of Concession
penyertaan pada perusahaan ini tidak memiliki Rights Agreement caused the Company’s
nilai ekonomis, sehingga Perusahaan investment to have no economic value,
mengakui adanya kerugian atas penurunan therefore, the Company recognized the loss on
nilai penyertaan tahun 2002 sebesar Rp2.781. impairment of the investment in year 2002
amounting to Rp2,781.
m. Marga Net One Limited (MNOL) m. Marga Net One Limited (MNOL)
MNOL didirikan berdasarkan hukum Negara MNOL was established based on the Law of
Bangladesh sebagaimana termuat dalam Bangladesh as stated in The Company Act
Incoporated Under The Company Act 1994 1994 (ACT-XVIII of 1994) (Private Company
(ACT-XVIII of 1994) (Private Company Limited Limited by Shares) and Memorandum of
By Shares) dan Memorandum of Association of Association of Marga Net One Limited dated
Marga Net One Limited tanggal 29 Februari February 29, 2003, in conjunction
2003 dalam Certificate of Incoporation with Certificate of Incorporation
No. C-50732(1027)/2003 tanggal 11 Oktober No. C-50732(1027)/2003 dated October 11,
2003 yang dikeluarkan Registrar of Joint Stock 2003, issued by the Bangladesh’s Registrar of
Companies And Firms dari Bangladesh. Joint Stock Companies And Firms.
113
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET KEUANGAN LAINNYA (lanjutan) 16. OTHER FINANCIAL ASSETS (continued)
m. Marga Net One Limited (MNOL) (lanjutan) m. Marga Net One Limited (MNOL) (continued)
Berdasarkan Memorandum of Association of Based on the Memorandum of Association of
MNOL tanggal 29 Februari 2003, Perusahaan MNOL dated February 29, 2003, the Company
memiliki 200 lembar saham dengan nominal TK owns 200 shares at par value of TK 100 (full
100 (mata uang Taka penuh) per lembar saham Taka amount) per share or 10% ownership and
atau 10% kepemilikan dan setoran modal subscribed to paid in capital amounting to
sejumlah US$1,800 atau setara dengan Rp15 US$1,800 or equivalent to Rp15 on September
yang dilakukan pada tanggal 2 September 2, 2003.
2003.
Perusahaan menganggap penyertaan pada The Company has identified that the investment
MNOL sudah tidak memiliki nilai ekonomis in MNOL does not have any expected future
disebabkan tidak adanya kepastian economic benefit and, therefore, the Company
pengembalian investasi atas penyertaannya recognized the loss on impairment its
dan mengakui kerugian atas penurunan nilai investment amounting to Rp15 as an expense
penyertaan sebesar Rp15 sebagai beban tahun in 2006.
2006.
n. PT Hutama Marga Waskita (HAMAWAS) n. PT Hutama Marga Waskita (HAMAWAS)
HAMAWAS didirikan berdasarkan Akta Notaris HAMAWAS was established based on the
No. 24 tanggal 20 Februari 2017 dari Ni Notarial Deed No. 24 dated February 20, 2017
Nyoman Rai Sumawati, S.H., M.Kn., dalam of Ni Nyoman Rai Sumawati, S.H., M.Kn., In the
rangka pengusahaan ruas tol Kuala Tanjung - framework of exploiting the Kuala Tanjung -
Tebing Tinggi - Parapat. Akta Pendirian Tebing Tinggi - Parapat toll road. The Deed of
disahkan oleh Menteri Hukum dan Hak Asasi Establishment was authorized by the Minister of
Manusia Republik Indonesia dalam Surat law and Human Rights of the Republic of
Keputusan No. AHU- Indonesia in his Decision Letter No. AHU-
0008223.AH.01.01.TAHUN 2017 tanggal 21 0008223.AH.01.01.TAHUN 2017 dated
Februari 2017. February 21, 2017.
Berdasarkan Akta Pernyataan Keputusan Para Based on the Deed of Shareholders resolution
Pemegang Saham di Luar Rapat Umum in lieu of General Meeting of HAMAWAS’s
Pemegang Saham HAMAWAS No. 7 tanggal Shareholder No. 7 dated October 11, 2021, by
11 Oktober 2021, oleh notaris Ni Nyoman Rai notary Ni Nyoman Rai Sumawati, S.H., M.Kn.,
Sumawati, S.H., M.Kn, para pemegang saham the shareholders agreed to increase the
menyetujui peningkatan modal dasar authorized capital of HAMAWAS. The Company
HAMAWAS. Perusahaan tidak melakukan did not make any payment, so the company’s
pembayaran sehingga presentase kepemilikan percentage of ownership on HAMAWAS
Perusahaan terhadap HAMAWAS turun dari decreased from 30% to 0.97%. The Company
30% menjadi 0,97%. Perusahaan memiliki owned 53,560 shares at par value of
53.560 lembar saham dengan nilai nominal Rp1,000,000 (full Rupiah) per share or
Rp1.000.000 (Rupiah penuh) per lembar saham equivalent to Rp53,560.
atau setara dengan Rp53.560.
Nilai wajar investasi saham di HAMAWAS The fair value of share investments in
ditentukan dengan menggunakan metode HAMAWAS is determined using the method of
diskonto arus kas dan perbandingan nilai pasar. discounting cash flow and comparing market
Nilai wajar investasi saham didasarkan pada values. The fair value of stock investment is
penilaian yang dilakukan oleh KJPP Budi, Edy, based on the assessment made by KJPP Budi,
Saptono dan Rekan, penilai independen yang Edy, Saptono and Rekan, independent
terdaftar pada OJK, dalam laporannya tanggal appraisers registered with the OJK, in its reports
17 Februari 2023 dan 12 Februari 2024 untuk dated February 17, 2023 and February 12, 2024
untuk tahun yang berakhir 31 Desember 2022 for the years ended December 31, 2022 and
dan 2023. 2023.
114
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET TIDAK LANCAR LAINNYA 17. OTHER NON-CURRENT ASSETS
2023 2022
Tanah dalam Pengembangan 763.505 720.925 Land under Development
Uang Muka Kontraktor dan Konsultan 729.587 34.446 Advances for Contractors and Consultants
Biaya prakarsa 99.944 124.960 Initiative Cost
Taksiran Tagihan Pajak Estimated Claim for Tax Refund
Entitas Anak 53.942 117.318 Subsidiary
Uang Muka Pembelian Tanah 47.573 48.001 Advances for Purchase of Land
Aset Diambil Alih 26.102 26.102 Foreclosed Assets
Uang Muka Biaya Fasilitas Pinjaman 8.522 36.468 Advances for Loans Facility Fee
Uang Muka Setoran Modal 2.365 - Advances for Capital Investment
Lainnya 17.160 12.648 Others
Total Aset Lain-lain 1.748.700 1.120.868 Total Other Assets
Cadangan Kerugian Penurunan Nilai Allowance for Impairment Losses
Aset Diambil Alih (26.102) (26.102) Foreclosed Assets
Uang Muka Setoran Modal (2.365) - Advances for Capital Investment
Total Penurunan nilai (28.467) (26.102) Total Impairment Losses
Total - Bersih 1.720.233 1.094.766 Total - Net
a. Tanah dalam pengembangan a. Land under development
Akun ini merupakan nilai tercatat tanah dalam This account is the recorded value of land under
pengembangan milik JMRB yang berada di TB JMRB's development located in TB Simatupang
Simatupang - Jakarta, Pesanggrahan - Jakarta, - Jakarta, Pesanggrahan - Jakarta, Kaum Sari -
Kaum Sari - Bogor, Ambawani - Cibinong. Bogor, Ambawani - Cibinong. For the locations
Untuk lokasi Ambawani, Bekasi Timur dan of Ambawani, East Bekasi and Angraini,
Angraini, Cibinong telah di reklasifikasi sebagai Cibinong has been reclassified as a land ready-
persediaan Tanah Siap Guna to-use.
Realisasi / Realisasi /
Realization Luas / Area Realization Luas / Area
Lokasi / Location (%) (m2) 2023 (%) (m2) 2022
TB Simatupang, Jakarta Selatan 86 19.569 614.465 84 18.874 606.923
TDC Delta Mas 89 50.000 71.055 58 50.000 46.025
Pesanggrahan, Jakarta Selatan 100 3.115 27.086 100 3.115 27.086
Kaumsari, Bogor 100 7.254 26.403 100 7.254 26.403
Paramount 50 1.000 24.496 - - -
Ambawani, Bekasi Timur 100 - - 35 4.740 11.156
Angraini Cibinong 100 - - 100 1.296 3.332
Total 763.505 720.925
b. Uang Muka Setoran Modal b. Advances for Capital Investment
2023 2022
PT Pilar Sinergi BUMN Indonesia (PSBI) 2.365 - PT Pilar Sinergi BUMN Indonesia (PSBI)
Subtotal 2.365 - Subtotal
Cadangan Kerugian Penurunan Nilai: Allowance for Impairment Losses:
PT Pilar Sinergi BUMN Indonesia (PSBI) (2.365) - PT Pilar Sinergi BUMN Indonesia (PSBI)
Subtotal (2.365) - Subtotal
Total - - Total
115
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET TIDAK LANCAR LAINNYA (lanjutan) 17. OTHER NON-CURRENT ASSETS (continued)
c. Biaya Prakarsa c. Initiative Cost
Biaya Prakarsa adalah biaya prakarsa jalan tol Initiative costs are costs for toll road initiative in
dalam rangka memprakarsai proyek ruas jalan relation with initiating new toll road projects. In
tol baru. Pada tahun 2023, manajemen 2023, Management impair initiative cost of the
melakukan penurunan nilai terhadap biaya Ciranjang - Padalarang and Salabenda -
prakarsa ruas Ciranjang - Padalarang dan Caringin.
Salabenda - Caringin.
d. Aset Diambil Alih d. Foreclosed assets
2023 2022
Ruas Tol Porong - Gempol 12.028 12.028 Porong - Gempol Toll Road
Ruas Tol Cileunyi - Nagrek (PT Wijaya Cileunyi - Nagrek Toll Road (PT Wijaya
Karya (Persero) Tbk 12.000 12.000 Karya (Persero) Tbk
Ruas Tol Pandaan - Pasuruan (PT Giri Pandaan - Pasuruan Toll Road (PT Giri
Adya Sejati) 2.074 2.074 Adya Sejati)
Subtotal 26.102 26.102 Subtotal
Cadangan Kerugian Penurunan Nilai: Allowance for Impairment Losses:
Ruas Tol Porong - Gempol 12.028 12.028 Porong - Gempol Toll Road
Ruas Tol Cileunyi - Nagrek (PT Wijaya Cileunyi - Nagrek Toll Road
Karya (Persero) Tbk) 12.000 12.000 Karya (Persero) Tbk)
Ruas Tol Pandaan - Pasuruan (PT Giri Pandaan - Pasuruan Toll Road (PT Giri
Adya Sejati) 2.074 2.074 Adya Sejati)
Subtotal 26.102 26.102 Subtotal
Total - - Total
Ruas Tol Porong - Gempol Porong - Gempol Toll Road
Jalan tol Seksi Porong - Gempol merupakan Section Porong - Gempol toll road is part of
bagian dari jalan tol Surabaya - Gempol yang Surabaya - Gempol toll road that has been
mengalami dampak dari musibah genangan affected by mud disaster of PT Lapindo
lumpur PT Lapindo Brantas sehingga Brantas which resulting in the toll road unable
mengakibatkan jalan tol tersebut tidak dapat to operate (Note 46.b).
beroperasi (Catatan 46.b).
Sehubungan dengan dilakukannya penutupan In line with the partial closure of Section
sebagian jalan tol Surabaya - Gempol Seksi Porong - Gempol of Surabaya - Gempol toll
Porong - Gempol pada tanggal 11 Juli 2006, road on July 11, 2006, which followed up by
dan ditindaklanjuti dengan Surat Menteri letter from the Minister of Public Works No.
Pekerjaan Umum No. 297/KPTS/M/2006 297/KPTS/M/2006 dated August 11, 2006
tanggal 11 Agustus 2006 tentang Pencabutan regarding the Temporary Revocation of Status
Sementara Status Sebagai Jalan Tol Sebagian of Some Part of Section Porong - Gempol in
Ruas Jalan Tol Porong - Gempol Seksi Surabaya - Gempol Toll Road, the Company
Surabaya - Gempol, Perusahaan mencatat aset recognized the Section Porong - Gempol toll
jalan tol seksi Porong - Gempol ke dalam Aset road into Other Non-current Assets amounting
Tidak Lancar Lainnya sebesar Rp12.028. to Rp12,028.
116
Page 970
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET TIDAK LANCAR LAINNYA (lanjutan) 17. OTHER NON-CURRENT ASSETS (continued)
d. Aset Diambil Alih (lanjutan) d. Foreclosed assets (continued)
Ruas Pandaan - Pasuruan Pandaan – Pasuran Toll Road
PT Giri Adya Sejati (GAS) selaku investor PT Giri Adya Sejati (GAS) as the investor in the
proyek jalan tol pandaan- pasuruan tidak dapat Pandaan-Pasuruan toll road project was
membayar biaya pekerjaan perencanaan yang unable to pay the costs of the planning carried
dilakukan oleh PT ideoo Utama sesuai dengan out by PT Ideoo Utama in accordance with
kontrak No. 105/g21-IDI/96 tanggal 15 Februari contract No. 105/g21-IDI/96 dated February
1995,. Berdasarkan pasal 1 surat perjanjian 15, 1995,. Based on article 1 of the agreement
penyelesaian penggantian biaya perencanaan on settlement of reimbursement for planning
jalan tol Pandaan – Pasuran No.13/SPK- costs for the Pandaan – Pasuran toll road
Dir/2001 tanggal 14 Desember 2001, kedua No.13/SPK-Dir/2001 dated December 14,
belah pihak sepakat bahwa pengantian biaya 2001, both parties agreed that reimbursement
pekerjaan perencanaan ditentukan oleh hasil for planning work costs would be determined
Due diliigence. Berdasarkan laporan hasil due by the results of due diligence. Based on the
dilligence oleh akuntan publik, nilai pekerjaan due diligence report by public accountant, the
perencanaan jalan tol tersebut ditetapkan value cost of toll road planning was determined
sebesar sebesar Rp2.074. Oleh karena itu, at Rp2,074. Therefore, in 2001 the Company
pada tahun 2001 Perseroan mengakui recognized a liability due to the termination of
kewajiban karena pengakhiran PKP sebesar the PKP amounting to Rp.2,074. This
Rp2.074. Kewajiban ini telah seluruhnya obligation was fully paid on February 14, 2002.
dilunasi pada tanggal 14 Februari 2002.
Ruas Cileunyi - Nagrek Cileunyi – Nagrek Toll Road
Pada tanggal 28 September 2001 Perusahaan On September 28, 2001, the Company and PT
dan PT Wijaya Karya telah menandatangani Wijaya Karya signed an Agreement to
Perjanjian Pengakhiran Perjanjian Kerjasama Terminate of concession agrement for the
Penyelenggaraan (PKP) Bagi Hasil Jalan Tol Cileunyi - Nagreg Toll Road No. 38 dated May
Cileunyi - Nagreg No.38 tanggal 9 Mei 1996 9, 1996 which was stated in deed no. 12 dated
yang dituangkan dalam Akta No. 12 tanggal 20 September 20, 2001 by Notary Drs. Andy A.
September 2001 oleh Notaris Drs. Andy Agus, S.H.,. Based on this agreement, an
A.Agus, S.H.,. Berdasarkan perjanjian ini agreement was obtained to terminate the
diperoleh kesepakatan Pengakhiran Perjanjian agreement with the provisions that the
dengan ketentuan akan membayar biaya Company would pay the toll road financing
pembiayaan jalan tol sebesar Rp12.000 dengan costs amounting to Rp12,000 in fixed
cara angsuran tetap sesuai perhitungan installments according to the calculation as
sebagaimana dicantumkan dan dituangkan stated and outlined in the Payables and
dalam Perjanjian Hutang-Piutang No.13 Receivables Agreement No. 13 dated
tanggal 28 September 2001. September 28, 2001.
18. PERPAJAKAN 18. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
2023 2022
Entitas Anak Subsidiaries
Pajak Pertambahan Nilai 134.956 86.149 Value Added Tax
Total 134.956 86.149 Total
117
Page 971
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
b. Utang pajak b. Taxes payable
2023 2022
Perusahaan The Company
Pajak Penghasilan: Income Tax:
Pasal 4 (2) 3.174 3.355 Article 4 (2)
Pasal 21 9.796 13.874 Article 21
Pasal 22 106 16 Article 22
Pasal 23 2.869 1.874 Article 23
Pasal 26 - 8 Article 26
Pasal 29 Article 29
2023 160.360 - 2023
2022 - 582.876 2022
Pasal 25 31.243 19.008 Article 25
Pajak Pertambahan Nilai 31.608 15.335 Value-Added Tax
239.156 636.346
Entitas Anak Subsidiaries
Pajak Penghasilan: Income Tax:
Pasal 4 (2) 25.598 44.175 Article 4 (2)
Pasal 21 12.023 3.020 Article 21
Pasal 23 36.579 19.885 Article 23
Pasal 25 2.438 28.413 Article 25
Pasal 26 5 6 Article 26
Pasal 29 Article 29
2023 28.849 - 2023
2022 - 32.058 2022
Pajak Bumi Bangunan 17.116 20.518 Property Tax
Pajak Pertambahan Nilai 1.148 440 Value-Added Tax
Kewajiban Pajak Lainnya 986 948 Other Tax Liabilities
124.742 149.463
Total 363.898 785.809 Total
c. Beban pajak penghasilan c. Income tax expenses
Beban pajak penghasilan Kelompok Usaha The income tax expense of the Group consists
terdiri dari: of the following:
2023 2022
Perusahaan The Company
Pajak Kini 496.959 1.036.300 Current Tax
Pajak Tangguhan 33.200 (169.209) Deferred Tax
530.159 867.091
Entitas Anak Subsidiaries
Pajak Kini 370.354 224.786 Current Tax
Pajak Tangguhan 276.423 310.210 Deferred Tax
646.777 534.996
Konsolidasian Consolidated
Pajak kini 867.313 1.261.086 Current Tax
Pajak Tangguhan 309.623 141.001 Deferred Tax
Total 1.176.936 1.402.087 Total
Rekonsiliasi antara laba konsolidasian A reconciliation between the consolidated
sebeIum pajak penghasilan menurut laporan income before income tax as reported in the
laba rugi konsolidasian dengan laba kena consolidated statements of other
pajak, menjadi dasar dalam pengisian SPT PPh comprehensive income and taxable income,
Badan. are the basis for filling in the corporate income
tax return.
118
Page 972
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expenses (continued)
2023 2022
Laba Konsolidasian Sebelum Pajak Penghasilan 7.926.425 3.725.795 Consolidated Income Before Tax Income
Ditambah: Laba Entitas Anak (6.088.444) (247.029) Add: Portion of Subsidiaries Income
Dampak eliminasi 5.792.715 458.400 Elimination effect
Laba Sebelum Pajak Penghasilan - Perusahaan 7.630.696 3.937.166 Income Before Tax - The Company
Beda waktu Timing differences
Provisi pelapisan ulang 12.094 289.514 Provision of overlay
Penyisihan piutang tak tertagih (44.009) (4.778) Allowance for doubtful accounts
Provisi atas liabilitas imbalan kerja (81.811) (76.395) Provision of employee benefits liabilities
Beban Insentif 15.818 451.789 Incentive Expenses
Penyusutan aset tetap dan hak pengusahaan jalan tol (48.139) 109.909 Depreciation of fixed assets and toll road concession rights
Sewa (2.350) (487) Lease
Subtotal (148.397) 769.552 Subtotal
Beda tetap Permanent differences
Beban tol dan usaha lainnya 43.204 189.507 Toll and other operating expense
Bagian laba entitas anak dan entitas asosiasi (5.512.818) (356.103) Share in gain of subsidiaries and associates
Beban bunga akrual 24.542 165.903 Accrued interest expenses
Beban umum dan administrasi 161.930 110.449 General and administrative expenses
Biaya atas penghasilan dikenakan pajak final 6.701 11.569 Cost of income subject to final tax
Beban pajak 3.782 6.785 Tax expenses
Beban bunga efektif 56.150 52.463 Effective interest rate expenses
Beban lainnya - bersih 80.322 397.391 Other expenses - net
Beban pajak atas penghasilan keuangan 9.662 12.409 Tax expense on interest income
Beban piutang karyawan 263 413 Employee receivable expenses
Penghasilan dikenakan pajak final (20.409) (36.702) Income subject to final tax
Keuntungan dari pelepasan investasi - (418.573) Income from divestment
Penghasilan Investasi dan Dividen Saham (17.773) (69.973) Investment Income and Stock Dividends
Penghasilan Lain-lain (13.408) (911) Other Income
Pendapatan bunga yang telah dikenakan PPh Final (45.542) (60.878) Interest income subjected to final tax
Subtotal (5.223.391) 3.749 Subtotal
Total (5.371.788) 773.301 Total
Taksiran Penghasilan Kena Pajak Perusahaan 2.258.908 4.710.467 Estimated Taxable Income of the Company
Total beban pajak kini Current income tax provision
Beban pajak kini Perusahaan 496.959 1.036.300 Current income tax expense - The Company
Total 496.959 1.036.300 Total
Pajak penghasilan dibayar dimuka Prepayment of income taxes
Pajak Penghasilan Pasal 23 40.565 139.541 Income Tax Article 23
Pajak Penghasilan Pasal 25 296.034 313.882 Income Tax Article 25
Total 336.599 453.424 Total
Utang pajak penghasilan Income Tax Payable
Perusahaan 160.360 582.876 The Company
Entitas Anak 28.849 32.058 Subsidiaries
Total Utang Pajak - Konsolidasian 189.209 614.934 Income Tax Payable - Consolidated
119
Page 973
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expenses (continued)
Pajak tangguhan Deferred tax
Pajak tangguhan dihitung berdasarkan Deferred tax is calculated using all temporary
pengaruh dari perbedaan temporer antara differences between tax bases of assets and
jumlah tercatat aset dan liabilitas menurut liabilities and their carrying amounts in the
laporan keuangan konsolidasian dengan dasar consolidated financial statements. The details
pengenaan pajak aset dan liabilitas. Rincian of deferred tax assets and liabilities are as
aset dan liabilitas pajak tangguhan sebagai follows:
berikut:
2023
Diakui di
Penghasilan
Diakui di Komprehensif Lain/ Dampak Dampak
laba rugi/ Penyesuaian Recognized in konsolidasi/ Pemekaran Usaha/
1 Januari 2023/ Recognized in PMK-72/ Other Comprehensive Consolidation Impact of 31 Desember 2023
January 1, 2023 Profit or loss Adjustment of PMK-72 Income Effect Business Expansion December, 31 2023
Liabilitas (Aset) Pajak Tangguhan Deferred Tax Liabilities (Assets)
Perusahaan The Company
Aset Tetap dan Aset Takberwujud 753.976 11.143 - - - - 765.119 Fixed Assets and Intangible Assets
Provisi Pelapisan Jalan Tol (99.319) (2.660) - - - - (101.979) Provision for Overlay
Liabilitas Imbalan Kerja (134.344) 17.998 - (25.397) - - (141.743) Employee Benefits Liabilities
Beban Insentif (206.785) (3.480) - - - - (210.265) Incentive Expenses
Penyisihan piutang tak tertagih (13.064) 9.682 - - - - (3.382) Allowance for doubtful accounts
Efek Tersedia untuk Dijual 1.353 - - 134 - - 1.487 Securtities Available for Sale
Aset Hak Guna 6.549 4.331 - - - 10.880 Right-of-use Assets
Liabilitas Sewa (6.501) (3.814) - - - - (10.315) Lease Liabilities
Total 301.865 33.200 (25.263) - - 309.802 Total
Entitas Anak Subsidiaries
Aset Tetap dan Aset Takberwujud 1.340.616 338.034 22.463 - 3.766.073 - 5.467.186 Fixed Assets and Intangible Assets
Provisi Pelapisan Jalan Tol (48.789) (809) - - - - (49.598) Provision for Overlay
Liabilitas Imbalan Kerja (36) 62 - (1) - - 25 Employee Benefits Liabilities
Penyisihan Kerugian Penurunan Piutang (4.427) 58 - - - - (4.369) Allowance for Impairment Losses
Rugi Fiskal - (72.969) - - - (72.969) Loss on Fiscal
Beban Akrual (21.852) (12.126) - - - - (33.978) Accrued Expenses
Nilai Wajar Investasi Saham 68.288 - - (34.120) - - 34.168 Fair Value of Investment in Shares
Aset Hak Guna 13.711 1.251 - - 14.962 Right-of-use Assets
Liabilitas Sewa (14.396) 459 - - - - (13.937) Lease Liabilities
Total 1.333.115 253.960 22.463 (34.121) 3.766.073 - 5.341.490 Total
Liabilitas Pajak Tangguhan Konsolidasian 1.634.980 287.160 22.463 (59.384) 3.766.073 - 5.651.292 Consolidated Deferred Tax Liability
2022
Diakui di
Penghasilan
Diakui di Komprehensif Lain/ Dampak Dampak
laba rugi/ Penyesuaian Recognized in Dekonsolidasi/ Pemekaran Usaha/
1 Januari 2022/ Recognized in PMK-72/ Other Comprehensive Deconsolidation Impact of 31 Desember 2022/
January 1, 2022 Profit or loss Adjustment of PMK-72 Income Effect Business Expansion December 31, 2022
Liabilitas (Aset) Pajak Tangguhan Deferred Tax Liabilities (Assets)
Perusahaan The Company
Aset Tetap dan Aset Takberwujud 993.122 (24.087) - - - (215.059) 753.976 Fixed Assets and Intangible Assets
Provisi Pelapisan Jalan Tol (96.716) (63.693) - - - 61.090 (99.319) Provision for Overlay
Liabilitas Imbalan Kerja (120.610) 16.807 - (30.541) - - (134.344) Employee Benefits Liabilities
Beban Insentif (107.391) (99.394) - - - - (206.785) Incentive Expenses
Penyisihan piutang tak tertagih (14.115) 1.051 - - - - (13.064) Allowance for doubtful accounts
Efek Tersedia Untuk Dijual (6.041) - - 7.394 - - 1.353 Securities Available for Sale
Aset Hak Guna 10.567 (4.018) - - - - 6.549 Right-of-use Assets
Liabilitas Sewa (10.626) 4.125 - - - - (6.501) Lease Liabilities
Total 648.190 (169.209) - (23.147) - (153.969) 301.865 Total
Entitas Anak Subsidiaries
Aset Tetap dan Aset Takberwujud 858.031 311.174 - - (43.648) 215.059 1.340.616 Fixed Assets and Intangible Assets
Provisi Pelapisan Jalan Tol - 12.301 - - - (61.090) (48.789) Provision for Overlay
Liabilitas Imbalan Kerja (7.488) (27) - 7.479 - - (36) Employee Benefits Liabilities
Penyisihan Kerugian Penurunan Piutang (1.627) (2.800) - - - - (4.427) Allowance for Impairment Losses
Rugi Fiskal - - - - - - - Loss on Fiscal
Beban Akrual (12.232) (9.620) - - - - (21.852) Accrued Expenses
Nilai Wajar Investasi Saham 83.596 - - (15.308) - - 68.288 Fair Value of Investment in Shares
Aset Hak Guna 10.489 3.222 - - - - 13.711 Right-of-use Assets
Liabilitas Sewa (10.356) (4.040) - - - - (14.396) Lease Liabilities
Total 920.413 310.210 - (7.829) (43.648) 153.969 1.333.115 Total
Liabilitas Pajak Tangguhan Konsolidasian 1.568.603 141.001 - (30.976) (43.648) - 1.634.980 Consolidated Deferred Tax Liability
120
Page 974
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expenses (continued)
Rekonsiliasi antara laba akuntansi sebelum The reconciliation between the accounting
pajak penghasilan dengan tarif pajak yang income before income tax with the current tax
berlaku dan beban pajak penghasilan sebagai rate and income tax expense are as follows:
berikut:
2023 2022
Laba Konsolidasian Sebelum Pajak Consolidated Income Before Tax
Penghasilan Badan 7.926.425 3.725.795 Corporate Income
Ditambah: Laba Entitas Anak (6.088.444) (247.029) Add: Portion of Subsidiaries Income
Efek eliminasi 5.792.715 458.400 Elimination effect
Laba Sebelum Pajak Penghasilan - Perusahaan 7.630.696 3.937.166 Income Before Tax - The Company
Beban Pajak atas Laba Revenue Tax Expense
dengan Tarif Pajak yang Berlaku 1.678.753 866.176 with Effective Tax Rate
Pengaruh Pajak atas Beda Tetap (1.149.146) 825 Tax Effect on the Permanent Differences
Penyesuaian 552 90 Adjustment
Total Beban Pajak 530.159 867.091 Total Tax Expense
Beban Pajak Entitas Anak - Neto 646.777 534.996 Tax Expenses of the Subsidiaries - Net
Beban Pajak - Neto 1.176.936 1.402.087 Tax Expense - Net
d. Administrasi Pajak d. Tax Administration
Berdasarkan peraturan perpajakan Indonesia, Based on Indonesian tax regulations, the
Perusahaan menyampaikan surat pemberitahuan Company submits its own notification letter on
sendiri atas jumlah pajak yang terutang. the amount of tax payable. The Directorate
Direktorat Jenderal Pajak dapat menetapkan dan General of Taxation may determine and
mengubah kewajiban pajak dalam batas waktu 5 change tax obligations within a time limit of 5
(lima) tahun setelah tanggal pajak terutang. (five) years after the date when the tax become
payable.
e. Kontribusi Pajak e. Tax Contribution
Kontribusi pajak merupakan kontribusi Tax contributions represent the Group’s
Kelompok Usaha kepada negara yang dibayar contributions to the state which paid in the
di tahun berjalan (tidak diaudit), dengan rincian current year (unaudited), details as follows:
sebagai berikut:
2023 2022
Perusahaan The Company
Pajak Pusat Central Governance Tax
Pajak Penghasilan 1.102.212 946.782 Income Tax
Pajak Pertambahan Nilai 216.119 485.023 Value Added Tax
Subtotal 1.318.331 1.431.805 Subtotal
Pajak Daerah Local Tax
Pajak Bumi Bangunan 420.405 486.657 Land and Building Tax
Total 1.738.736 1.918.462 Total
Entitas Anak Subsidiaries
Pajak Pusat Central Governance Tax
Pajak Penghasilan 627.479 557.787 Income Tax
Pajak Pertambahan Nilai 68.131 35.891 Value Added Tax
Subtotal 695.610 593.678 Subtotal
Pajak Daerah Local Tax
Pajak Bumi Bangunan dan Pajak Atas Land and Building Tax and
Perolehan Hak atas Tanah dan/atau Bangunan 206.133 85.055 Acquisition Duty of Right on Land and Building
Total 901.743 678.733 Total
Total Kontribusi Pajak 2.640.479 2.597.195 Total Tax Contribution
121
Page 975
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. UTANG USAHA 19. ACCOUNTS PAYABLE
Akun ini merupakan utang kepada pemasok terkait This account represents payables to suppliers
dengan pengadaan barang cetakan, alat tulis related to the procurement of printing goods, office
kantor, obat-obatan, pakaian dinas, dan utang stationery, medicine, uniform, and toll road
usaha atas jasa pemeliharaan dan pembersihan maintenance and cleaning services.
jalan tol.
2023 2022
Pihak Berelasi (Catatan 44) 9.523 6.821 Related Parties (Note 44)
Pihak Ketiga Third Parties
PT Armada Antar Lintas Nusa 16.984 16.842 PT Armada Antar Lintas Nusa
PT Tirtobumi Adyatunggal 10.012 - PT Tirtobumi Adyatunggal
CV Tirta Nusa Tjipta 5.980 1.661 CV Tirta Nusa Tjipta
PT Eskapindo Matra 5.033 - PT Eskapindo Matra
PT Mitra Setya Utama 4.501 - PT Mitra Setya Utama
UPTD Tahura Bukit Soeharto 4.025 - UPTD Tahura Bukit Soeharto
Inti Karya Utama 3.838 98 Inti Karya Utama
CV Putra Mandiri 3.655 - CV Putra Mandiri
PT Tataartha Swabuana Pratama 3.649 - PT Tataartha Swabuana Pratama
PT Tyvas Adhigana 3.569 123 PT Tyvas Adhigana
PT Pramita 2.890 - PT Pramita
CV Sinar Terang Abadi 2.801 1.080 CV Sinar Terang Abadi
PT Pulo Airbiru 2.760 78 PT Pulo Airbiru
PT Buntara Megah Inti 2.672 1.550 PT Buntara Megah Inti
PT Secon Dwitunggal Putra 2.585 580 PT Secon Dwitunggal Putra
PT Sinergi Prima Inti 2.545 - PT Sinergi Prima Inti
PT Pelita Adhidaya Servindo 2.329 1.115 PT Pelita Adhidaya Servindo
PT DCT Total Solutions 2.277 - PT DCT Total Solutions
CV Kawijaya 2.229 - CV Kawijaya
PT Integrasi Transit Jakarta 2.209 - PT Integrasi Transit Jakarta
PT Subur Jaya Mukti 2.053 2.039 PT Subur Jaya Mukti
Lain-lain (di bawah Rp2.000) 81.111 102.739 Others (below Rp2,000)
Subtotal 169.707 127.905 Subtotal
Total 179.230 134.726 Total
Seluruh utang usaha terdenominasi dalam mata All account payables are denominated in Rupiah.
uang Rupiah.
122
Page 976
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. UTANG KONTRAKTOR 20. CONTRACTOR PAYABLE
Akun ini merupakan utang kepada kontraktor, This account represents payables to contractors,
konsultan dan rekanan sehubungan dengan consultants and partners associated with the
pembangunan jalan, pelapisan ulang, pengadaan construction of roads, overlay and procurement of
fasilitas tol, dan bangunan lain. toll facilities, and other buildings.
Utang kontraktor jangka pendek Short-term contractor payables
2023 2022
Pihak Berelasi (Catatan 44) 336.172 241.416 Related Parties (Note 44)
Pihak Ketiga Third Parties
PT Marga Maju Mapan 31.184 24.557 PT Marga Maju Mapan
PT Roadmixindo Raya 22.530 11.007 PT Roadmixindo Raya
KSO Adhi-Abipraya-MKN 15.375 - KSO Adhi-Abipraya-MKN
KSO PP-Waskita-Wika 10.794 - KSO PP-Waskita-Wika
PT Gienda Putra 9.559 4.479 PT Gienda Putra
PT Tirtobumi Adyatunggal 7.638 7.041 PT Tirtobumi Adyatunggal
PT Dirgantara Yudha Artha 6.619 19.464 PT Dirgantara Yudha Artha
PT Multi Karya Cemerlang 6.489 17.438 PT Multi Karya Cemerlang
PT Amber Hasya 5.417 14.519 PT Amber Hasya
PT Delameta Bilano 5.138 7.592 PT Delameta Bilano
PT Sinabung 4.546 2.400 PT Sinabung
PT Module Intracs Yasatama 4.182 9.019 PT Module Intracs Yasatama
KSO HKI-ACSET-NK 3.357 - KSO HKI-ACSET-NK
PT Modern Widya Tehnical 3.263 742 PT Modern Widya Tehnical
PT Tyvas Prast Adhigana 2.833 734 PT Tyvas Prast Adhigana
PT Evic Mora Sugih 2.764 693 PT Evic Mora Sugih
PT Kadi International 2.568 12.374 PT Kadi International
KSO Abipraya-Aremix - 12.144 KSO Abipraya-Aremix
PT Mitra Setya Utama - 11.872 PT Mitra Setya Utama
PT Perkasa Adiguna Sembada - 4.155 PT Perkasa Adiguna Sembada
PT Trimurti Perkasa - 2.774 PT Trimurti Perkasa
Lain-lain (Di bawah Rp2.000) 79.888 53.363 Others (Below Rp2,000)
Subtotal 224.144 216.367 Subtotal
Total 560.316 457.783 Total
Utang kontraktor jangka panjang Long-term contractors payables
2023 2022
Pihak Berelasi (Catatan 44) 267.658 213.454 Related Parties (Note 44)
Pihak Ketiga Third Parties
KSO Adhi-Abipraya-MKN 110.983 - KSO Adhi-Abipraya-MKN
KSO PP-Waskita-Wika 105.489 - KSO PP-Waskita-Wika
Lain-lain (Di bawah Rp2.000) 4.000 - Others (Below Rp2,000)
Total 488.130 213.454 Total
Seluruh utang kontraktor terdenominasi dalam All contractor payables are denominated in Rupiah.
mata uang Rupiah.
21. LIABILITAS KEUANGAN JANGKA PENDEK 21. OTHER CURRENT FINANCIAL LIABILITIES
LAINNYA
Akun ini terdiri dari: This account consists of:
2023 2022
Pihak Ketiga Third Parties
Utang titipan 321.308 209.612 Deposit payable
Utang pencadangan Provisions for
Multi Lane Free Flow (MLFF) 257.096 258.638 Multi Lane Free Flow (MLFF)
Utang pinjaman afiliasi TMJ 162.518 42.000 Due to related party - TMJ
Utang jaminan pihak lain 29.446 77.080 Guarantee payable
Lainnya (Di bawah Rp2.000) 185.414 136.644 Others (Below Rp2,000)
Total 955.782 723.974 Total
123
Page 977
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. BEBAN AKRUAL 22. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
2023 2022
Beban kontraktor dan konsultan Contractors and consultant expense
Pihak Berelasi (Catatan 44) 2.679.752 1.839.415 Related Parties (Note 44)
Pihak Ketiga 2.684.231 1.130.008 Third Parties
Beban umum dan administrasi General and administrative expenses
Pihak Ketiga 1.588.273 1.261.019 Third Parties
Akrual insentif kinerja 936.739 932.930 Performance incentive accrual
Hutang investasi ke Pemerintah 715.029 549.674 Goverment's invesment liability
Beban bunga Interest expenses
Pihak Berelasi (Catatan 44) Related Parties (Note 44)
Utang bank 13.826 10.839 Bank loans
Pihak Ketiga Third Parties
Utang pembebasan lahan 88.555 112.172 Land acquisition liability
Utang bank sindikasi 81.853 39.112 Syndicated bank loan
Utang obligasi 5.013 9.648 Bonds payable
Utang bagi hasil Profit Sharing Liabilites
PT Bank Maybank Indonesia Tbk 13.809 4.875 PT Bank Maybank Indonesia Tbk
PT Bank DKI 5.425 4.253 PT Bank DKI
PT Bank Permata Tbk 2.500 1.452 PT Bank Permata Tbk
PT Bank CIMB Niaga Tbk 650 729 PT Bank CIMB Niaga Tbk
Utang bank Bank loans
PT Bank Central Asia Tbk 8.744 6.892 PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk 6.089 1.591 PT Bank Danamon Indonesia Tbk
PT Bank Maybank Indonesia Tbk 74 - PT Bank Maybank Indonesia Tbk
Lain-lain 4.999 13.715 Others
Total 8.835.561 5.918.324 Total
Dikurangi bagian lancar 8.120.532 5.224.379 Net of current portion
Bagian tidak lancar 715.029 693.945 Non - current portion
23. UTANG BANK 23. BANK LOANS
Utang bank jangka pendek: Short-term bank loans:
2023 2022
Pihak Berelasi (Catatan 44) 2.726.257 1.598.442 Related Parties (Note 44)
Pihak Ketiga Third Parties
PT Bank Maybank Indonesia Tbk 1.006.128 - PT Bank Maybank Indonesia Tbk
PT Bank Central Asia Tbk 767.030 54.087 PT Bank Central Asia Tbk
PT Bank Shinhan Indonesia - 200.000 PT Bank Shinhan Indonesia
PT Bank Permata Tbk - 645 PT Bank Permata Tbk
Total 4.499.415 1.853.174 Total
Informasi lain mengenai pinjaman bank pada Other information related to bank loans as at
tanggal 31 Desember 2023 adalah sebagai berikut: December 31, 2023 is as follows:
Jumlah
Fasilitas Tanggal Jatuh
Terutang/ Tempo Perjanjian Suku Bunga
Outstanding Kredit/ Per Tahun/
Kreditur/ Nama Fasilitas/ Facility Maturity Date Of Interest rate Agunan/ Pelunasan/ Interest Coverage Debt to Equity
Creditor Facility Type Amount Credit Agreement per annum Collateral Acquittance Ratio (ICR) Ratio (DER)
Perusahaan/The Company
Kredit Modal Kerja Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Negara Indonesia IV (KMK)/ 30 Agustus 2024/ kali / 500%/
- - - 1.100.000 Minimum 110%/
(Persero), Tbk ("BNI") Working Capital August 30, 2024 Maximum 5 (Five)
1.1
Credit IV (KMK) times/ 500%
124
Page 978
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. UTANG BANK (lanjutan) 23. BANK LOANS (continued)
Utang bank jangka pendek: (lanjutan) Short-term bank loans: (continued)
Jumlah Tanggal Jatuh
Fasilitas Tempo Perjanjian Suku Bunga
Terutang/ Kredit/ Per Tahun/ Debt Service
Kreditur/ Nama Fasilitas/ Outstanding Maturity Date Of Interest rate Agunan/ Pelunasan/ Coverage Ratio Debt to Equity
Creditor Facility Type Facility Credit Agreement per annum Collateral Acquittance (DSCR) Ratio (DER)
Entitas Anak/ Subsidiaries - PT Jasamarga Balikpapan Samarinda
Pinjaman Dana Talangan Tanah/ Land Bailout Loans
PT Bank Negara Indonesia Dana Talangan - 31 Desember 2023/ - 56.925 - Maksimal 70:30
Hak konsesi, Fidusia atas tagihan
(Persero), Tbk ("BNI") Tanah/ December 31, 2023 antara porsi kreditur
pengembalian dana talangan tanah
Land Bailout dan debitur/
kepada BLU LMAN dan Rekening dana
Maximum 70:30
talangan tanah dan kuasa mendebet
between the portion
rekening (Catatan 13)/ Concession
of creditors and
rights, Fiduciary on bills for returning
debitors
land bailout funds to BLU LMAN and
Accounts for land bailout funds and
authorization to debit accounts (Note 13)
Entitas Anak/ Subsidiaries - PT Jasamarga Japek Selatan
Pinjaman Sindikasi/ Syndicated Loans
Maksimal 70:30
antara porsi kreditur
Minimal lebih dari
Pinjaman dan debitur/
PT Bank Negara Indonesia 17 Juli 2024/ 100% / 1 kali/
Talangan/ 1.538.257 6,75% - 2.206 Maximum 70:30
(Persero), Tbk ("BNI") July 17, 2024 Minimum more
Bridging Loan between the portion
than 100% / 1 time
of creditors and
debitors
Kredit Jangka
PT Bank Central Asia, Tbk 31 Agustus 2024/
Pendek/ 729.088 6,40% - - -
("BCA") August 31, 2024
Short Term Credit
Entitas Anak/ Subsidiaries - PT Jasamarga Probolinggo Banyuwangi
Pinjaman Sindikasi/ Syndicated Loans
PT Bank Mandiri (Persero), Tbk Pinjaman - 31 Desember 2023/ - - 344.437 EBITDA to Interest Maksimal 5:1/
("Mandiri") Talangan/ December 31, 2023 Ratio : Maximum 5:1
Bridging Loan Minimal 1,10:1/
Minimal 1,10:1
Entitas Anak/ Subsidiaries - PT Jasamarga Jogja Bawen
Pinjaman Dana Talangan Tanah/ Land Bailout Loans
Kredit Jangka
PT Bank Maybank Indonesia, Tbk Pendek/ 21 September 2024/
444.128 7,00% - - - -
("Maybank") Short Term September 21, 2024
Credit
Kredit Jangka Maksimal 70% dari
PT Bank Central Asia, Tbk Pendek/ 26 Desember 2024/ Project Cost /
37.943 6,50% - - -
("BCA") Short Term Desember 26, 2024 Maximum 70% of
Credit Project Cost
Entitas Anak/ Subsidiaries - PT Jasamarga Transjawa Tol
Pinjaman Dana Talangan Tanah/ Land Bailout Loans
Kredit Jangka Interest Coverage Maksimal 5 (lima)
PT Bank Negara Indonesia Pendek/ 20 Januari 2024/ Ratio (ICR): kali / 500%/
563.000 6,00% - 737.000
(Persero), Tbk ("BNI") Short Term January 20, 2024 Minimal 110% / 1.1/ Maximum 5 (Five)
Credit Minimun 110%/ 1.1 times/ 500%
Debt Service
Kredit Jangka
Coverage Ratio
PT Bank Mandiri (Persero), Tbk Pendek/ 21 Januari 2024/ Maksimal 3:1/
525.000 5,88% - 675.000 (DSCR):
("Mandiri") Short Term January 21, 2024 Maximum 3:1
Minimal 1.5 : 1/
Credit
Minimum 1.5 : 1
Interest Coverage
Ratio (ICR):
Kredit Jangka Minimal 1.25 : 1/ Maksimal 5 (lima)
PT Bank Maybank Indonesia , Pendek/ 20 Januari 2024/ Minimum 1.25 : 1 kali / 500%/
562.000 6,00% - 400.000
Tbk ("Maybank") Short Term January 20, 2024 Debt Service Maximum 5 (Five)
Credit Coverage Ratio times/ 500%
(DSCR): Minimal 1
: 1 / Minimum 1 : 1
Kredit Jangka EBITDA to Interest Maksimal 5 (lima)
PT Bank Danamon, Tbk Pendek/ 21 November 2023/ Ratio: kali / 500%/
- - - 50.000
("Danamon') Short Term November 21, 2023 Minimal 110% / 1.1/ Maximum 5 (Five)
Credit Minimun 110%/ 1.1 times/ 500%
Kredit Jangka EBITDA to Interest Maksimal 5 (lima)
PT Bank Central Asia, Tbk Pendek/ 20 Oktober 2023/ Ratio: kali / 500%/
- - - 500.000
("BCA") Short Term October 20, 2023 Minimal 110% / 1.1/ Maximum 5 (Five)
Credit Minimun 110%/ 1.1 times/ 500%
Kredit Jangka EBITDA to Interest Maksimal 5 (lima)
PT Bank Syariah Indonesia, Tbk Pendek/ 20 Januari 2024/ Ratio: kali / 500%/
100.000 6,15% - -
("BSI") Short Term January 20, 2024 Minimal 110%/ 1.1/ Maximum 5 (Five)
Credit Minimun 110%/ 1.1 times/ 500%
To 4.499.415 3.865.568
125
Page 979
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. UTANG BANK (lanjutan) 23. BANK LOANS (continued)
Utang bank jangka panjang: Long–term bank loans:
2023 2022
Bagian jatuh tempo dalam satu tahun - Current maturities of -
utang bank jangka panjang long-term bank loan
Pihak Berelasi (Catatan 44) 815.638 257.903 Related Parties (Note 44)
Pihak Ketiga Third Parties
PT Bank DKI 1.750.000 - PT Bank DKI
PT Bank Danamon Indonesia Tbk 1.004.901 3.419 PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk - PT Bank Danamon Indonesia Tbk -
Unit Usaha Syariah 1.000.000 - Sharia Business Unit
PT Bank Central Asia Tbk 357.606 36.262 PT Bank Central Asia Tbk
PT Bank Permata Tbk 35.891 22.227 PT Bank Permata Tbk
PT Bank CIMB Niaga Tbk 18.450 - PT Bank CIMB Niaga Tbk
PT Bank Mega Tbk 14.489 7.217 PT Bank Mega Tbk
PT Bank ICBC Indonesia 12.583 4.714 PT Bank ICBC Indonesia
PT Bank Pembangunan Daerah Sumatera Utara 10.841 6.775 PT Bank Pembangunan Daerah Sumatera Utara
PT Bank Pembangunan Daerah Bali 9.658 8.567 PT Bank Pembangunan Daerah Bali
PT Bank KEB Hana Indonesia 9.249 - PT Bank KEB Hana Indonesia
PT Bank Pembangunan Daerah Jawa Timur Tbk 7.239 3.606 PT Bank Pembangunan Daerah Jawa Timur Tbk
PT Bank Pembangunan Daerah Papua 5.065 2.523 PT Bank Pembangunan Daerah Papua
PT Bank Pembangunan Daerah Riau 4.940 1.109 PT Bank Pembangunan Daerah Riau
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Barat 4.940 1.109 Sulawesi Selatan dan Sulawesi Barat
PT Bank Muamalat Indonesia Tbk 4.348 2.166 PT Bank Muamalat Indonesia Tbk
PT Bank Pembangunan Daerah Kalimantan Selatan 2.902 1.445 PT Bank Pembangunan Daerah Kalimantan Selatan
PT Bank Pembangunan Daerah Jawa Tengah 1.853 415 PT Bank Pembangunan Daerah Jawa Tengah
PT Bank Jabar Banten Syariah 1.449 720 PT Bank Jabar Banten Syariah
Subtotal 4.256.404 102.274 Subtotal
Total Bagian Jatuh Tempo dalam Satu Tahun - Total Current Maturities of Long
Utang Bank Jangka Panjang 5.072.042 360.177 Term Bank Loans
Bagian jangka panjang setelah dikurangi bagian Long-term portion - net off current
yang jatuh tempo dalam satu tahun maturities
Pihak Berelasi (Catatan 44) 35.263.080 24.057.717 Related Parties (Note 44)
Pihak Ketiga Third Parties
PT Bank Central Asia Tbk 13.602.235 10.412.739 PT Bank Central Asia Tbk
PT Bank Maybank Indonesia Tbk 1.943.511 3.000.000 PT Bank Maybank Indonesia Tbk
PT Bank CIMB Niaga Tbk 1.229.459 700.000 PT Bank CIMB Niaga Tbk
PT Bank Danamon Indonesia Tbk 1.129.200 2.134.243 PT Bank Danamon Indonesia Tbk
PT Bank Mega Tbk 940.507 955.050 PT Bank Mega Tbk
PT Bank ICBC Indonesia 593.454 610.744 PT Bank ICBC Indonesia
PT Bank Permata Tbk 500.000 500.000 PT Bank Permata Tbk
PT Bank Pembangunan Daerah Jawa Timur Tbk 494.562 477.192 PT Bank Pembangunan Daerah Jawa Timur Tbk
PT Bank Pembangunan Daerah Papua 345.240 333.901 PT Bank Pembangunan Daerah Papua
PT Bank Muamalat Indonesia Tbk 282.218 286.582 PT Bank Muamalat Indonesia Tbk
PT Bank Pembangunan Daerah Sumatera Utara 210.092 232.072 PT Bank Pembangunan Daerah Sumatera Utara
PT Bank Pembangunan Daerah Kalimantan Selatan 188.364 191.277 PT Bank Pembangunan Daerah Kalimantan Selatan
PT Bank KEB Hana Indonesia 164.422 - PT Bank KEB Hana Indonesia
PT Bank Pembangunan Daerah Riau 158.169 163.236 PT Bank Pembangunan Daerah Riau
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Barat 158.169 163.236 Sulawesi Selatan dan Sulawesi Barat
PT Bank Jabar Banten Syariah 93.854 95.305 PT Bank Jabar Banten Syariah
PT Bank Pembangunan Daerah Jawa Tengah 59.316 61.216 PT Bank Pembangunan Daerah Jawa Tengah
PT Bank Pembangunan Daerah Bali 40.252 44.977 PT Bank Pembangunan Daerah Bali
PT Bank DKI - 1.500.000 PT Bank DKI
PT Bank Danamon Indonesia Tbk - PT Bank Danamon Indonesia Tbk -
Unit Usaha Syariah - 1.000.000 Sharia Business Unit
Subtotal 22.133.024 22.861.770 Subtotal
Biaya belum diamortisasi (349.659) (231.744) Unamortized cost
Total bagian jangka panjang setelah dikurangi
bagian yang jatuh tempo dalam satu tahun 57.046.445 46.687.743 Long-term portion - net off current maturities
Total Utang Bank Jangka Panjang 62.118.487 47.047.920 Total Long-Term Bank Loans
126
Page 980
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. UTANG BANK (lanjutan) 23. BANK LOANS (continued)
Utang bank jangka panjang: Long–term bank loans:
Informasi lain mengenai pinjaman bank pada Other information related to bank loans as at
tanggal 31 Desember 2023 adalah sebagai berikut: December 31, 2023 is as follows:
Jumlah Fasilitas Terutang/
Outstanding Facility Amount
Porsi jangka
panjang setelah
dikurangi satu Tanggal Jatuh
Tahun/ Tempo Perjanjian Suku Bunga
Jatuh tempo dalam Long-term portion - Kredit/ Per Tahun/
Kreditur/ Nama Fasilitas/ satu tahun/ net off current Maturity Date Of Interest rate Agunan/ Pelunasan/ Interest Coverage Debt to Equity
Creditor Facility Type Current maturities maturities Credit Agreement per annum Collateral Acquittance Ratio (ICR) Ratio (DER)
Perusahaan/The Company
PMK iB Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank CIMB Niaga, Tbk Musyarakah/ 31 Juli 2025/ kali / 500%/
- 500.000 6,50% - 200.000 Minimum 110%/
("CIMB") PMK iB July 31, 2025 Maximum 5 (Five)
1.1
Musyarakah times/ 500%
Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Mandiri (Persero), Tbk Term Loan/ 21 Oktober 2025/ kali / 500%/
- 2.200.000 6,50% - 3.600.000 Minimum 110%/
("Mandiri") Term Loan October 21, 2025 Maximum 5 (Five)
1.1
times/ 500%
Kredit Modal Kerja I Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Negara Indonesia (KMK)/ 26 September 2026/ kali / 500%/
- 350.000 6,25% - 350.000 Minimum 110%/
(Persero), Tbk ("BNI") Working Capital September 26, 2026 Maximum 5 (Five)
1.1
Credit I (KMK) times/ 500%
Kredit Modal Kerja Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Negara Indonesia III (KMK)/ 26 September 2026/ kali / 500%/
- 350.000 6,25% - 350.000 Minimum 110%/
(Persero), Tbk ("BNI") Working Capital September 26, 2026 Maximum 5 (Five)
1.1
Credit III (KMK) times/ 500%
Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Syariah Indonesia, Tbk Musyarakah/ 14 Oktober 2025/ kali / 500%/
- 1.485.000 6,15% - 15.000 Minimum 110%/
("BSI") Musyarakah October 14, 2025 Maximum 5 (Five)
1.1
times/ 500%
Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Syariah Indonesia, Tbk Musyarakah/ 14 Oktober 2025/ kali / 500%/
- 685.000 5,95% - 15.000 Minimum 110%/
("BSI") Musyarakah October 14, 2025 Maximum 5 (Five)
1.1
times/ 500%
PPB Musyarakah Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Maybank, Tbk iB/ 21 Desember 2025/ kali / 500%/
- 1.643.511 6,20% - 3.150.000 Minimum 110%/
("Maybank") PPB Musyarakah December 21, 2025 Maximum 5 (Five)
1.1
iB times/ 500%
PPB Musyarakah Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Maybank, Tbk iB/ 21 Desember 2025/ kali / 500%/
- 300.000 6,00% - - Minimum 110%/
("Maybank") PPB Musyarakah December 21, 2025 Maximum 5 (Five)
1.1
iB times/ 500%
Maksimal 5 (lima)
PT Bank Central Asia, Tbk 24 Mei 2026/ Minimal 110% / 1.1/ kali / 500%/
Time Loan - 2.000.000 6,40% - 300.000
("BCA") May 24, 2026 Minimum 110%/ 1.1 Maximum 5 (Five)
times/ 500%
Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Permata, Tbk Musyarakah/ 30 Oktober 2026/ kali / 500%/
- 500.000 6,00% - 500.000 Minimum 110%/
("Permata") Musyarakah October 30, 2026 Maximum 5 (Five)
1.1
times/ 500%
Maksimal 5 (lima)
Minimal 125% /
PT Bank Shinhan Indonesia 24 September 2025/ kali / 500%/
Demand Loan - - - - 200.000 1.25/ Minimum
("Shinhan") September 24, 2025 Maximum 5 (Five)
125%/ 1.25
times/ 500%
Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Danamon Indonesia, Kredit Berjangka/ 21 Oktober 2024/ kali / 500%/
1.000.000 - 5,85% - - Minimum 110%/
Tbk ("Danamon") Term Credit October 21, 2024 Maximum 5 (Five)
1.1
times/ 500%
Pembiayaan Maksimal 5 (lima)
Minimal 110% / 1.1/
PT Bank Danamon - Unit Usaha Musyarakah/ 21 Oktober 2024/ kali / 500%/
1.000.000 - 6,00% - - Minimum 110%/
Syariah ("Danamon Syariah") Musyarakah October 21, 2024 Maximum 5 (Five)
1.1
Financing times/ 500%
Modal Kerja - Maksimal 5 (lima)
Minimal 110% / 1.1/
Musyarakah/ 21 Desember 2024/ kali / 500%/
PT Bank DKI ("DKI") 1.000.000 - 6,20% - - Minimum 110%/
Working Capital - December 21, 2024 Maximum 5 (Five)
1.1
Musyarakah times/ 500%
Modal Kerja - Maksimal 5 (lima)
Minimal 110% / 1.1/
Musyarakah/ 9 Desember 2024/ kali / 500%/
PT Bank DKI ("DKI") 750.000 - 6,20% - - Minimum 110%/
Working Capital - December 9, 2024 Maximum 5 (Five)
1.1
Musyarakah times/ 500%
Jumlah Fasilitas Terutang/
Outstanding Facility Amount
Bagian jangka
panjang setelah
dikurangi satu Tanggal Jatuh
Tahun/ Tempo Perjanjian Suku Bunga
Bagian jatuh tempo Long-term portion - Kredit/ Per Tahun/ Debt Service
Kreditur/ Nama Fasilitas/ dalam satu tahun/ net off current Maturity Date Of Interest rate Agunan/ Pelunasan/ Coverage Ratio Debt to Equity
Creditor Facility Type Current maturities maturities Credit Agreement per annum Collateral Acquittance (DSCR) Ratio (DER)
Entitas Anak/ Subsidiaries - PT Marga Sarana Jabar
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Rakyat Indonesia Pendapatan Tol dan Pendapatan Usaha
(Persero), Tbk ("BRI") Kredit Investasi/ 30 Desember 2035/ Lainnya Selama Masa Konsesi (Catatan
5.046 993.021 6,75% 6.093 -
2. PT Sarana Multi Infrastruktur Investment Credit December 30, 2035 36)/ Toll Revenues and Other Business
(Persero) ("SMI") Revenues During the Concession Minimal lebih dari
Period (Note 36) 100% / 1 kali/
Pinjaman Bank/ Bank Loan Minimum more
than 100% / 1 time
Pembiayaan
PT Bank Danamon Indonesia, 28 Maret 2035/
Bilateral/ 4.901 1.129.200 6,25% 3.561 -
Tbk ("Danamon") March 28, 2035
Bilateral Financing
127
Page 981
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. UTANG BANK (lanjutan) 23. BANK LOANS (continued)
Utang bank jangka panjang: Long–term bank loans:
Jumlah Fasilitas Terutang/
Outstanding Facility Amount
Bagian jangka
panjang setelah
dikurangi satu Tanggal Jatuh
Tahun/ Tempo Perjanjian Suku Bunga
Bagian jatuh tempo Long-term portion - Kredit/ Per Tahun/ Debt Service
Kreditur/ Nama Fasilitas/ dalam satu tahun/ net off current Maturity Date Of Interest rate Agunan/ Pelunasan/ Coverage Ratio Debt to Equity
Creditor Facility Type Current maturities maturities Credit Agreement per annum Collateral Acquittance (DSCR) Ratio (DER)
Entitas Anak/ Subsidiaries - PT Jasamarga Kunciran Cengkareng
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Rakyat Indonesia
Maksimal 70:30
(Persero), Tbk ("BRI")
antara porsi kreditur
2. PT Bank Negara Indonesia Pendapatan Tol dan Polis Asuransi Aset Minimal lebih dari
dan debitur/
(Persero), Tbk ("BNI") Kredit Investasi/ 28 November 2035/ jalan tol (Catatan 13)/ Toll Revenue and 100% / 1 kali/
- - - 2.718.460 Maximum 70:30
3. PT Bank Mandiri (Persero), Tbk Investment Credit November 28, 2035 Toll Road Asset Insurance Policy (Note Minimum more
between the portion
("Mandiri") 13) than 100% / 1 time
of creditors and
4. PT Bank Central Asia, Tbk debitors
("BCA")
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Sarana Multi Infrastruktur Maksimal 70:30
(Persero), Tbk ("SMI") antara porsi kreditur
Pendapatan Tol dan Polis Asuransi Aset Minimal lebih dari
2. PT Bank Negara Indonesia dan debitur/
Kredit Investasi/ 18 Desember 2038 / jalan Tol (Catatan 36)/ Toll Revenue 100% / 1 kali/
(Persero), Tbk ("BNI") 21.667 3.188.329 6,75% - Maximum 70:30
Investment Credit December 18 2038 and Toll Road Asset Insurance Policy Minimum more
3. PT Bank Mandiri (Persero), Tbk between the portion
(Note 36) than 100% / 1 time
("Mandiri") of creditors and
debitors
Entitas Anak/ Subsidiaries - PT Marga Trans Nusantara
Pinjaman Sindikasi/ Syndicated Loans
PT Bank Central Asia, Tbk Kredit Investasi/ 1.227 2.576.655 23 Oktober 2037/ 6,75% Hak Pengusahaan Jalan Tol (HPJT) 1.853 Minimal lebih dari Maksimal 70:30
("BCA") Investment Credit October 23, 2037 selama masa konsesi (Catatan 13)/ Toll 100% / 1 kali/ antara porsi kreditur
Road Concession Rights (HPJT) during Minimum more dan debitur/
the concession period (Note 13) than 100% / 1 time Maximum 70:30
between the portion
of creditors and
debitors
Entitas Anak/ Subsidiaries - PT Jasamarga Bali Tol
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Mandiri (Persero), Tbk Kredit Investasi/ 167.980 614.310 22 Juni 2027/ 7,13% Hak Konsesi, Pendapatan Tol dan 149.008 Minimal lebih dari Maksimal 70:30
("Mandiri") Investment Credit June 22, 2027 Usaha Lainnya yang Diikat secara 100% / 1 kali/ antara porsi kreditur
2. PT Bank Negara Indonesia Fidusia (Catatan 13)/ Concession Minimum more dan debitur/
(Persero), Tbk ("BNI") Rights, Toll Revenues and Other than 100% / 1 time Maximum 70:30
3. PT Bank Rakyat Indonesia Fiduciary Bound Businesses (Note 13) between the portion
(Persero), Tbk ("BRI") of creditors and
4. PT Bank Tabungan Negara debitors
(Persero), Tbk ("BTN")
5. PT Bank Central Asia, Tbk
("BCA")
6. PT Bank Pembangunan Daerah
Bali
Entitas Anak/ Subsidiaries - PT Jasamarga Kualanamu Tol
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Mandiri (Persero), Tbk 1. Kredit Investasi/ 94.514 1.800.916 23 Maret 2030/ 5,92% 1. Hak Pengusahaan Jalan Tol (HPJT) 170.361 Minimal lebih dari Maksimal 70:30
("Mandiri") Investment March 23, 2030 selama masa konsesi (Catatan 13)/ Toll 100% / 1 kali/ antara porsi kreditur
2. PT Bank Negara Indonesia Credit Road Concession Rights (HPJT) during Minimum more dan debitur/
the concession period (Note 13) than 100% / 1 time Maximum 70:30
(Persero), Tbk ("BNI")
between the portion
3. PT Bank Rakyat Indonesia
2. Pendapatan Tol dan Polis Asuransi of creditors and
(Persero), Tbk ("BRI") 2. Bunga Masa 8.464 194.677
Asset jalan Tol (Catatan 36)/ Toll debitors
4. PT Bank Pembangunan Daerah Konstruksi/
Revenue and the Toll road Asset
Sumatera Utara Interest During
Insurance Policy (Note 36)
Construction
3. Rekening Dana Penampungan/
Escrow Account
4. Tagihan atas pendapatan dari hasil
klaim asuransi, bank garansi dan
penggantian dana dari pemerintah diikat
fidusia/ Claims on income from
insurance claims, bank guarantees and
reimbursement of funds from the
government are bound by fiduciary
Entitas Anak/ Subsidiaries - PT Cinere Serpong Jaya
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Mandiri (Persero), Tbk Maksimal 70:30
("Mandiri") Minimal lebih dari antara porsi kreditur
2. PT Bank Negara Indonesia Kredit Investasi/ 11 Oktober 2034/ 100% / 1 kali/ dan debitur/
- 2.140.191 7,25% Pendapatan Tol/ Toll Revenue 126.723
(Persero), Tbk ("BNI") Investment Credit October 11, 2034 Minimum more Maximum 70:30
3. PT Bank Central Asia, Tbk than 100% / 1 time between the portion
("BCA") of creditors and
debitors
128
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. UTANG BANK (lanjutan) 23. BANK LOANS (continued)
Utang bank jangka panjang: Long–term bank loans:
Jumlah Fasilitas Terutang/
Outstanding Facility Amount
Bagian jangka
panjang setelah
dikurangi satu Tanggal Jatuh
Tahun/ Tempo Perjanjian Suku Bunga
Bagian jatuh tempo Long-term portion - Kredit/ Per Tahun/ Debt Service
Kreditur/ Nama Fasilitas/ dalam satu tahun/ net off current Maturity Date Of Interest rate Agunan/ Pelunasan/ Coverage Ratio Debt to Equity
Creditor Facility Type Current maturities maturities Credit Agreement per annum Collateral Acquittance (DSCR) Ratio (DER)
Entitas Anak/ Subsidiaries - PT Cinere Serpong Jaya
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Mandiri (Persero), Tbk Dana Talangan 32.645 - 4 Maret 2024/ 8.50% 1. Tagihan atas pengembalian Dana - - -
("Mandiri") Tanah/ March 4, 2024 Talangan Tanah dari Pemerintah
2. PT Bank Negara Indonesia Land Bailout dan/atau instansi berwenang lain yang
(Persero), Tbk ("BNI") ditunjuk Pemerintah/ Claims for
3. PT Bank Central Asia, Tbk returning Land Bailout Funds from the
("BCA") Government and/or other authorized
agencies appointed by the Government
2. Rekening Penampungan Dana
Talangan Tanah yang diikat dengan
gadai rekening senilai Rp
720.000.000.000,- (tujuh ratus dua puluh
milyar rupiah) yang dimiliki nasabah/
Land Bailout Fund Escrow Account tied
to a pawn account in the amount of IDR
720,000,000,000 (seven hundred and
twenty billion rupiah) owned by the
customer
3. LoU (Letter of Undertaking ) atau
Surat Pernyataan Kesanggupan dari
Pemegang Saham Nasabah dalam
bentuk Keputusan Rapat Umum
Pemegang Saham Sirkuler/ LoU (Letter
of Undertaking) or Statement of
Commitment from Customer
Shareholders in the form of Circular
General Meeting of Shareholders
Resolutions
Entitas Anak/ Subsidiaries - PT Jasamarga Tollroad Operator
Pinjaman Modal Kerja/ Working Capital Loans
PT Bank Permata, Tbk MMQ Aset/ - - 15 September 2023/ - Piutang Usaha, mesin, alat kendaraan, 22.227 Minimal 125% / Maksimal 70:30
("Permata") MMQ Asset September 15, 2023 dan perangkat pendukung lain terkait 1.25/ Minimun antara porsi kreditur
proyek Perusahaan/ Receivables, 125%/ 1.25 dan debitur/
machinery, vehicle equipment, and Maximum 70:30
other supporting devices related to the between the portion
Company project of creditors and
debitors
Entitas Anak/ Subsidiaries - PT Jasamarga Balikpapan Samarinda
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Mandiri (Persero), Tbk Kredit Investasi/ 101.106 6.563.202 20 Desember 2033/ 6,25% 50.743 Minimal lebih dari Maksimal 70:30
("Mandiri") Investment Credit December 20, 2033 1. Hak Pengusahaan Jalan Tol (HPJT) 100% / 1 kali/ antara porsi kreditur
2. PT Bank Rakyat Indonesia selama masa konsesi (Catatan 13)/ Toll Minimum more dan debitur/
(Persero), Tbk ("BRI") Road Concession Rights (HPJT) during than 100% / 1 time Maximum 70:30
the concession period (Note 13) between the portion
3. PT Sarana Multi Infrastruktur
(Persero) ("SMI") of creditors and
2. Pendapatan Tol dan Polis Asuransi debitors
4. Lembaga Pembiayaan
Asset jalan Tol (Catatan 36)/ Toll
Ekspor Indonesia ("LPEI")
Revenue and the Toll road Asset
5. PT Bank Mega, Tbk
Insurance Policy (Note 36)
6. PT Bank Pembangunan Daerah
Jawa Timur Tbk
3. Rekening dana tampungan/ Escrow
7. PT Bank Syariah Indonesia, Tbk
Account
("BSI")
8. PT Bank ICBC Indonesia 4. Tagihan atas pendapatan dari hasil
9. PT Bank Pembangunan Daerah klaim asuransi, bank garansi dan
Papua penggantian dana dari pemerintah diikat
10. PT Bank Muamalat Indonesia fidusia/ Claims on income from
Tbk insurance claims, bank guarantees and
11. PT Bank Pembangunan reimbursement of funds from the
Kalimantan Selatan government are bound by fiduciary
12. PT Bank Jabar Banten Syariah
("BJB")
Entitas Anak/ Subsidiaries - PT Jasamarga Manado Bitung
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Negara Indonesia 1. Kredit Investasi/
(Persero), Tbk ("BNI") Investment
79.476 2.544.548 25.188 Maksimal 70:30
2. PT Bank Mandiri (Persero), Tbk Credit
antara porsi kreditur
("Mandiri") Hak Pengusahaan Jalan Tol (HPJT) Minimal lebih dari
dan debitur/
3. PT Sarana Multi Infrastruktur 23 Desember 2030/ selama masa konsesi (Catatan 13)/ Toll 100% / 1 kali/
6,28% Maximum 70:30
(Persero) ("SMI") 2. December 23, 2030 Road Concession Rights (HPJT) during Minimum more
Bunga Masa between the portion
4. Lembaga Pembiayaan the concession period (Note 13) than 100% / 1 time
Konstruksi/ of creditors and
Ekspor Indonesia ("LPEI") 8.937 286.129 -
Interest During debitors
5. PT Bank Central Asia, Tbk Construction
("BCA")
6. PT Bank ICBC Indonesia
7. PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi
Barat
8. PT Bank Pembangunan Daerah
Riau
9. PT Bank Pembangunan Daerah
Jawa Tengah
129
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. UTANG BANK (lanjutan) 23. BANK LOANS (continued)
Utang bank jangka panjang: Long–term bank loans:
Jumlah Fasilitas Terutang/
Outstanding Facility Amount
Bagian jangka
panjang setelah
dikurangi satu Tanggal Jatuh
Tahun/ Tempo Perjanjian Suku Bunga
Bagian jatuh tempo Long-term portion - Kredit/ Per Tahun/ Debt Service
Kreditur/ Nama Fasilitas/ dalam satu tahun/ net off current Maturity Date Of Interest rate Agunan/ Pelunasan/ Coverage Ratio Debt to Equity
Creditor Facility Type Current maturities maturities Credit Agreement per annum Collateral Acquittance (DSCR) Ratio (DER)
Entitas Anak/ Subsidiaries - PT Jasamarga Japek Selatan
Pinjaman Sindikasi/ Syndicated Loans
Maksimal 70:30
antara porsi kreditur
Minimal lebih dari
dan debitur/
PT Bank Mandiri (Persero), Tbk Pinjaman Talangan/ 27 Oktober 2025/ 100% / 1 kali/
- 1.500.000 6,50% - 49.176 Maximum 70:30
("Mandiri") Bridging Loan October 27, 2025 Minimum more
between the portion
than 100% / 1 time
of creditors and
debitors
Maksimal 70:30
antara porsi kreditur
Minimal lebih dari
dan debitur/
PT Bank BRI (Persero), Tbk Kredit Investasi/ 11 April 2024/ 100% / 1 kali/
98.879 - 7,75% - 184.018 Maximum 70:30
("BRI") Investment Credit April 11, 2024 Minimum more
between the portion
than 100% / 1 time
of creditors and
debitors
Entitas Anak/ Subsidiaries - PT Jasamarga Probolinggo Banyuwangi
Pinjaman Sindikasi terdiri dari/ Syndicated Loans consist of :
1. PT Bank Mandiri (Persero), Tbk 1. Kredit Investasi/ 1. Hak Pengusahaan Jalan Tol (HPJT)
("Mandiri") Investment selama masa konsesi (Catatan 13)/ Toll
Maksimal 70:30
2. PT Bank Central Asia, Tbk Credit - 243.323 Road Concession Rights (HPJT) during
antara porsi kreditur
("BCA") the concession period (Note 13) Minimal lebih dari
dan debitur/
3. PT Bank Negara Indonesia 20 November 2038/ 100% / 1 kali/
7,85% Maximum 70:30
(Persero), Tbk ("BNI") 2. Bunga Masa November 20, 2038 2. Pendapatan Tol dan Pendapatan Minimum more
between the portion
4. PT Sarana Multi Infrastruktur Konstruksi/ Usaha Lain terkait dengan Hak than 100% / 1 time
of creditors and
(Persero) ("SMI") Interest During - 37 Pengusahaan Jalan Tol (Catatan 36)/
debitors
5. PT Bank Pembangunan Daerah Construction Toll Revenue and other Business
Papua Income related to Toll Road Concession
6. PT Bank Pembangunan Daerah Rights (Note 36)
Jawa Timur Tbk
7. PT Bank Pembangunan Daerah 3. Rekening Dana Penampungan/
Bali Escrow Account
4. Tagihan atas pendapatan dari hasil
klaim asuransi, bank garansi dan
penggantian dana dari pemerintah diikat
fidusia/ Claims on income from
insurance claims, bank guarantees and
reimbursement of funds from the
government are bound by fiduciary
Pinjaman Dana Talangan Tanah/ Land Bailout Loans
1. PT Bank Permata, Tbk Dana Talangan 35.891 - 30 Oktober 2024/ 8.75% 1. Tagihan atas pengembalian Dana - - -
("Permata") Tanah/ Oktober 30, 2024 Talangan Tanah dari Pemerintah
Land Bailout dan/atau instansi berwenang lain yang
ditunjuk Pemerintah (Catatan 6)/ Claims
for returning Land Bailout Funds from
the Government and/or other authorized
agencies appointed by the Government
(Note 6)
2. Rekening Penampungan Dana
Talangan Tanah yang diikat dengan
gadai rekening senilai Rp
100.000.000.000,- (seratus milyar rupiah)
yang dimiliki nasabah (Catatan 9)/ Land
Bailout Fund Escrow Account tied to a
pawn account in the amount of IDR
100,000,000,000 (one hundred billion
rupiah) owned by the customer (Note 9)
3. LoU (Letter of Undertaking) atau
Surat Pernyataan Kesanggupan dari
Pemegang Saham Nasabah dalam
bentuk Keputusan Rapat Umum
Pemegang Saham Sirkuler/ LoU (Letter
of Undertaking) or Statement of
Commitment from Customer
Shareholders in the form of Circular
General Meeting of Shareholders
Resolutions
Entitas Anak/ Subsidiaries - PT Jasamarga Jogja Bawen
Pinjaman Sindikasi/ Syndicated Loans
Hak Pengusahaan Jalan Tol (HPJT) Minimal lebih dari
PT Bank Mandiri (Persero), Tbk Kredit Investasi/ 25 Oktober 2025/ selama masa konsesi (Catatan 13)/ Toll 100% / 1 kali/
- 1.587.233 6,50% - -
("Mandiri") Investment Credit October 25, 2025 Road Concession Rights (HPJT) during Minimum more
the concession period (Note 36) than 100% / 1 time
Entitas Anak/ Subsidiaries - PT Jasamarga Transjawa Tol
Pinjaman Sindikasi PT JSM/ Syndicated Loans PT JSM
Maksimal 2,2 (dua
Hak Pengusahaan Jalan Tol (HPJT) Minimal lebih dari
koma dua) kali /
PT Bank Central Asia, Tbk Kredit Investasi/ 31 Oktober 2033/ selama masa konsesi (Catatan 13)/ Toll 100% / 1 kali/
119.510 3.607.054 6,75% 54.087 220%/ Maximum
("BCA") Investment Credit October 31, 2033 Road Concession Rights (HPJT) during Minimum more
2.2 (two point two)
the concession period (Note 36) than 100% / 1 time
times / 220%
130
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. UTANG BANK (lanjutan) 23. BANK LOANS (continued)
Utang bank jangka panjang: Long–term bank loans:
Jumlah Fasilitas Terutang/
Outstanding Facility Amount
Bagian jangka
panjang setelah
dikurangi satu Tanggal Jatuh
Tahun/ Tempo Perjanjian Suku Bunga
Bagian jatuh tempo Long-term portion - Kredit/ Per Tahun/ Debt Service
Kreditur/ Nama Fasilitas/ dalam satu tahun/ net off current Maturity Date Of Interest rate Agunan/ Pelunasan/ Coverage Ratio Debt to Equity
Creditor Facility Type Current maturities maturities Credit Agreement per annum Collateral Acquittance (DSCR) Ratio (DER)
Entitas Anak/ Subsidiaries - PT Jasamarga Transjawa Tol
Pinjaman Sindikasi PT JGP/ Syndicated Loans PT JGP
Minimal lebih dari
100% / 1 kali sejak Maksimal 70:30
tahun ke 4 setelah antara porsi kreditur
Hak Pengusahaan Jalan Tol (HPJT)
ruas tol beroperasi/ dan debitur/
PT Bank Mandiri (Persero), Tbk Kredit Investasi/ 24 Agustus 2032/ selama masa konsesi (Catatan 13)/ Toll
65.703 2.286.457 6,65% 157.687 At least more than Maximum 70:30
("Mandiri") Investment Credit August 24, 2032 Road Concession Rights (HPJT) during
100% / 1 time since between the portion
the concession period (Note 13)
the 4th year after of creditors and
the toll road section debitors
is operational
Pinjaman Sindikasi PT JSN/ Syndicated Loans PT JSN
PT Bank Mandiri (Persero), Tbk Kredit Investasi/ 21 Desember 2034/ Hak Pengusahaan Jalan Tol, seluruh
48.833 1.930.671 6,75% 3.417
("Mandiri") Investment Credit December 21, 2034 tagihan dan pendapatan dan usaha-
usaha lain, keseluruhan escrow
Maksimal 70:30
accounts , pendapatan dari hasil klaim
PT Bank Negara Indonesia Kredit Investasi/ 21 Desember 2034/ antara porsi kreditur
43.358 1.714.228 6,75% asuransi, Garansi Bank, dan 73.724 Minimal lebih dari
(Persero), Tbk ("BNI") Investment Credit December 21, 2034 dan debitur/
penggantian dana dari Pemerintah 100% / 1 kali/
Maximum 70:30
(Catatan 13)/ Toll Road Concession Minimum more
PT Bank Central Asia, Tbk Kredit Investasi/ 21 Desember 2034/ between the portion
31.359 1.239.815 6,75% Rights, entire claims and operational 53.321 than 100% / 1 time
("BCA") Investment Credit December 21, 2034 of creditors and
revenues, all escrow accounts, income
debitors
from insurance claims, Bank Guarantee,
PT Bank CIMB Niaga, Tbk Kredit Investasi/ 21 Desember 2034/ fund compensation from the
18.450 729.459 6,75% Government (Note 13) 31.372
("CIMB") Investment Credit December 21, 2034
Pinjaman Sindikasi PT JNK/ Syndicated Loans PT JNK
Hak Pengusahaan Jalan Tol, seluruh Minimal lebih dari
PT Bank Mandiri (Persero), Tbk Kredit Investasi/ 21 Desember 2034/ tagihan dan pendapatan dan usaha- 100% / 1 kali/
11.958 1.171.896 6,65% 9.965
("Mandiri") Investment Credit December 21, 2034 usaha lain, keseluruhan escrow Minimum more
Maksimal 70:30
accounts , pendapatan dari hasil klaim than 100% / 1 time
antara porsi kreditur
asuransi, Garansi Bank, dan Minimal lebih dari
dan debitur/
PT Bank Nasional Indonesia Kredit Investasi/ 21 Desember 2034/ penggantian dana dari Pemerintah 100% / 1 kali/
11.958 1.171.896 6,65% 9.965 Maximum 70:30
(Persero), Tbk ("BNI") Investment Credit December 21, 2034 (Catatan 13)/ Toll Road Concession Minimum more
between the portion
Rights, entire claims and operational than 100% / 1 time
of creditors and
revenues, all escrow accounts, income Minimal lebih dari
debitors
PT Bank Syariah Indonesia, Tbk Kredit Investasi/ 21 Desember 2034/ from insurance claims, Bank Guarantee, 100% / 1 kali/
4.234 414.908 6,65% 3.528
("BSI") Investment Credit December 21, 2034 fund compensation from the Minimum more
Government (Note 13) than 100% / 1 time
Pinjaman Sindikasi PT JSB/ Syndicated Loans PT JSB
Minimal lebih dari
PT Bank Mandiri (Persero), Tbk Kredit Investasi/ 27 Desember 2036/ 100% / 1 kali/
23.721 2.845.896 6,75% 6.094
("Mandiri") Investment Credit December 27, 2036 Hak Pengusahaan Jalan Tol, seluruh Minimum more
tagihan dan pendapatan dan usaha- than 100% / 1 time
usaha lain, keseluruhan escrow Minimal lebih dari
Maksimal 70:30
PT Bank Negara Indonesia Kredit Investasi/ 27 Desember 2036/ accounts , pendapatan dari hasil klaim 100% / 1 kali/
111.978 1.873.637 6,75% 42.532 antara porsi kreditur
(Persero), Tbk ("BNI") Investment Credit December 27, 2036 asuransi, Garansi Bank, dan Minimum more
dan debitur/
penggantian dana dari Pemerintah than 100% / 1 time
Maximum 70:30
(Catatan 13)/ Toll Road Concession Minimal lebih dari
between the portion
PT Bank Central Asia, Tbk Kredit Investasi/ 27 Desember 2036/ Rights, entire claims and operational 100% / 1 kali/
160.996 2.870.481 6,75% 65.775 of creditors and
("BCA") Investment Credit December 27, 2036 revenues, all escrow accounts, income Minimum more
debitors
from insurance claims, Bank Guarantee, than 100% / 1 time
fund compensation from the Minimal lebih dari
PT Keb Hana Indonesia, Tbk Kredit Investasi/ 27 Desember 2036/ Government (Note 13) 100% / 1 kali/
9.249 164.424 6,75% 3.537
("Hana") Investment Credit December 27, 2036 Minimum more
than 100% / 1 time
5.072.041 57.396.104 12.702.415
Sesuai dengan perjanjian pinjaman bank, As specified by the bank loan agreements, the
Kelompok Usaha diwajibkan memenuhi kewajiban- Group is required to comply with certain covenants,
kewajiban tertentu seperti batasan rasio keuangan. such as financial ratio covenants.
131
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. UTANG LEMBAGA KEUANGAN BUKAN BANK 24. NON-BANK FINANCIAL INSTITUTION LOAN
Rincian utang lembaga keuangan bukan bank The details of non-bank financial institution loan are
adalah sebagai berikut: as follows:
2023 2022
Utang Lembaga Keuangan Short-term Non-bank
Bukan Bank Jangka Pendek Financial Institution Loan
Pihak Berelasi (Catatan 44) 908.102 - Related Party (Note 44)
Total Utang Lembaga Keuangan
Bukan Bank Jangka Pendek 908.102 - Total
Utang Lembaga Keuangan Long-term Non-bank
Bukan Bank Jangka Panjang Financial Institution Loan
Pihak Berelasi (Catatan 44) 200.000 200.000 Related Party (Note 44)
Biaya belum diamortisasi - - Unamortized cost
Total Utang Lembaga Keuangan Total Non-Bank Financial
Bukan Bank 200.000 200.000 Institution Loan
Bagian jatuh tempo dalam satu tahun - Current maturities of
utang lembaga keuangan bukan bank 200.000 - non-bank financial institutions loan
Total Utang Lembaga Keuangan
Bukan Bank Jangka Panjang - 200.000 Total
Perusahaan The Company
Berdasarkan Akta Perjanjian Pinjaman No. 29 Based on the Deed of Loan Agreement No. 29
tanggal 16 September 2020 dari Notaris Ir. Nanette dated September 16, 2020 of Notary Ir. Nanette
Cahyanie Handari Adi Warsito, S.H., dengan Cahyanie Handari Adi Warsito, S.H., with the latest
perubahan terakhir ke VIII No.PERJ-174/SMI/1222, amendment VIII No.PERJ-174/SMI/1222, The
Perusahaan memperoleh fasilitas pinjaman dari Company obtained loan facilities from
PT Sarana Multi Infrastruktur (Persero) sebesar PT Sarana Multi Infrastruktur (Persero) amounting
Rp350.000 dengan jangka waktu selambat- to Rp350,000 for a period of as late as
lambatnya pada 15 September 2024. Tingkat suku September 15, 2024. As of December 31, 2023 the
bunga yang berlaku pada 31 Desember 2023 applicable interest rate is 6.10% per annum and as
adalah sebesar 6,10% per tahun dan pada of December 31, 2022 the applicable interest rate
31 Desember 2022 adalah 5,75% per tahun. is 5.75% per annum. The bank loan does not
Pinjaman bank tidak mensyaratkan Perusahaan require the Company to submit guarantee/
untuk menyerahkan jaminan/agunan kepada bank collateral to the bank or other creditors.
maupun kepada kreditur lainnya.
Pembatasan penting dalam perjanjian fasilitas The major covenant of this facility include the
pinjaman ini adalah: following:
a. Interest coverage ratio minimal 1,1 kali; dan a. Minimum interest coverage ratio is 1.1 times;
and
b. Debt to equity ratio maksimal 5 kali. b. Maximum debt to equity ratio is 5 times.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Company
Perusahaan telah memenuhi seluruh pembatasan has met with all major covenant requirement.
penting.
Saldo terutang fasilitas pinjaman pada tanggal On December 31, 2023 and 2022, the Company
31 Desember 2023 dan 2022 masing-masing has an outstanding balance on this financing facility
adalah sebesar Rp200.000. amounting to Rp200,000 each, respectively.
132
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. UTANG LEMBAGA KEUANGAN BUKAN BANK 24. NON-BANK FINANCIAL INSTITUTION LOAN
(lanjutan) (continued)
Anak Perusahaan – JAP Subsidiary – JAP
Akun ini merupakan pinjaman dari PT Sarana Multi This account represents loan from PT Sarana Multi
Infrastruktur Persero (“SMI”) di JAP. Berdasarkan Infrastuktur Persero (“SMI”) in JAP. Based on
Akta Perjanjian Pembiayaan No. 06 dari Notaris Notarial Deed of Financing Agreement No. 06 of
Ashoya Ratam, S.H., M.Kn., tanggal 4 April 2023, Notary Ashoya Ratam, S.H., M.Kn., dated
JAP menandatangani perjanjian kredit dengan SMI April 4, 2023, JAP signed a credit agreement with
untuk membiayai dana talangan pengadaan tanah. SMI to financing a land acquisition bailout. The
Fasilitas kredit yang diterima JAP adalah sebesar credit facility received by JAP amounted to
Rp908.102 dengan jangka waktu selama Rp908,102 with terms of 12 months. Interest rates
12 bulan. Tingkat suku bunga yang berlaku pada applicable to December 31, 2023 is at 6.75% per
31 Desember 2023 adalah sebesar 6,75% per annum.
tahun.
Perjanjian tersebut tidak akan menjaminkan harta The agreement will not pledge JAP's existing or
kekayaan JAP yang telah ada maupun yang akan future assets. To ensure the order of timely
ada di kemudian hari. Untuk menjamin ketertiban repayment or repayment of obligations that have
pembayaran kembali atau pelunasan kewajiban been agreed under the financing agreement, JAP
secara tepat waktu yang telah disepakati promises and hereby binds itself to declare a
berdasarkan perjanjian pembiayaan, maka JAP Negative Pledge. If there are JAP assets that have
berjanji dan dengan ini mengikatkan diri untuk been pledged as collateral for other creditors before
menyatakan Negative Pledge. Apabila terdapat the financing agreement is signed, the Negative
harta kekayaan JAP yang telah dijaminkan terlebih Pledge applies. SMI as a creditor will get a
dahulu menjadi agunan bagi kreditur lain sebelum proportional share according to the amount of each
perjanjian pembiayaan ditandatangani, maka financing facility.
Negative Pledge berlaku. SMI sebagai kreditur akan
memperoleh bagian secara proporsional sesuai
jumlah fasilitas pembiayaan masing-masing.
Pembatasan penting dalam perjanjian fasilitas The major covenant of this facility include the
pinjaman ini adalah: following:
a. Interest coverage ratio minimal 1,10 kali; dan a. Minimum interest coverage ratio is 1.10
times; and
b. Debt to equity ratio maksimal 5 kali. b. Maximum debt to equity ratio is 5 times.
Saldo terutang jangka panjang JAP pada pinjaman As of December 31, 2023, JAP has an outstanding
tersebut pada tanggal 31 Desember 2023 adalah loan on this facility is Rp908,102.
Rp908.102.
25. UTANG OBLIGASI 25. BONDS PAYABLE
Rincian utang obligasi adalah sebagai berikut: The details of bonds payable are as follows:
2023 2022
Perusahaan The Company
Obligasi Berkelanjutan II Continuing Public Offering Bond II
PT Jasa Marga 2020 PT Jasa Marga 2020
Seri A - 1.100.350 Series A
Seri B 286.000 286.000 Series B
Seri C 90.050 90.050 Series C
Seri D 523.600 523.600 Series D
Subtotal 899.650 2.000.000 Subtotal
Biaya Penerbitan Obligasi yang
Belum Diamortisasi (2.297) (3.880) Unamortized Bond Issuance Cost
Total Utang Obligasi 897.353 1.996.120 Total Bond Payable
Bagian yang Jatuh Tempo Dalam Satu Tahun - (1.100.350) Current Maturities
Utang Obligasi Bagian Jangka Panjang 897.353 895.770 Bond Payable of Long-term Portion
133
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. UTANG OBLIGASI (lanjutan) 25. BONDS PAYABLE (continued)
Jumlah pembayaran kembali untuk utang obligasi The amounts of repayments of bonds payable by
menurut tahun jatuh tempo pada tanggal years of maturity as of December 31, 2023 and 2022
31 Desember 2023 dan 2022 adalah sebagai are as follows:
berikut:
Tahun Jatuh Tempo/
Year of Maturity 2023 2022
2023 - 1.100.350
2025 286.000 286.000
2027 90.050 90.050
2030 523.600 523.600
Total 899.650 2.000.000
Obligasi Berkelanjutan II PT Jasa Marga Tahun Continuing Public Offering Bond II PT Jasa
2020 Marga 2020
Pada tanggal 31 Agustus 2020, Perusahaan On August 31, 2020, the Company obtained an
memperoleh pernyataan efektif dari OJK atas effective statement from OJK on the issuance of
penerbitan Obligasi Berkelanjutan II Jasa Marga Jasa Marga Bond II Phase I Year 2020 (“Bonds”)
Tahap I Tahun 2020 (“Obligasi”) 4 (empat) seri with 4 (four) series with par value, annual interest
dengan nilai nominal, suku bunga dan jatuh tempo rate and maturity dates as follows:
sebagai berikut:
• Seri A sebesar Rp1.100.350 dan suku • Series A amounting to Rp1,100,350 and
bunga 7,90% per tahun, akan jatuh tempo annual interest rate of 7.90%, will mature on
pada tanggal 8 September 2023. September 8, 2023.
• Seri B sebesar Rp286.000 dan suku bunga • Series B amounting to Rp286,000 and
8,25% per tahun, akan jatuh tempo pada annual interest rate of 8.25%, will mature on
tanggal 8 September 2025. September 8, 2025.
• Seri C sebesar Rp90.050 dan suku bunga • Series C amounting to Rp90,050 and annual
8,60% per tahun, akan jatuh tempo pada interest of 8.60%, will mature on
tanggal 8 September 2027. September 8, 2027.
• Seri D sebesar Rp523.600 dan suku bunga • Series D amounting to Rp523,600 and
9,00% per tahun, akan jatuh tempo pada annual interest of 9.00%, will mature on
tanggal 8 September 2030. September 8, 2030.
Total dana yang diterima Perusahaan pada tanggal Total fund received by the Company on
8 September 2020 dari hasil penerbitan Obligasi September 8, 2020 from the issuance of Bonds
adalah sebesar Rp2.000.000. Bertindak sebagai was Rp2,000,000. Acting as trustee for the bonds
wali amanat adalah PT Bank Mega Tbk dan sesuai is PT Bank Mega Tbk and in accordance with the
dengan prospektus penerbitan obligasi Perusahaan, Company’s prospectus for bonds issuance, the
dana tersebut akan digunakan untuk modal kerja funds will be used for funding the Company’s
Perusahaan, diantaranya namun tidak terbatas working capital, including but not limited to toll road
pada pemeliharaan jalan tol dan sarana penunjang maintenance and toll road supporting facilities, also
jalan tol, serta peningkatan fasilitas jalan tol dan for toll road facilities enhancement and toll road
sarana penunjang jalan tol. Peringkat obligasi ini supporting facilities. The bond rating is idAA based
adalah idAA berdasarkan peringkat dari PT on the rating from PT Pemeringkat Efek Indonesia
Pemeringkat Efek Indonesia (Pefindo) pada (Pefindo) on November 13, 2023.
13 November 2023.
Perusahaan juga diwajibkan untuk The Company is also required to maintain certain
mempertahankan rasio-rasio keuangan tertentu financial ratios base on annual financial statements
berdasarkan laporan keuangan tahunan yang telah which have been audited by public accounting firm
diaudit oleh kantor akuntan publik yang terdaftar di registered in OJK during the bonds payable as
OJK selama periode utang obligasi sebagai berikut: follows:
a) Interest Coverage Ratio (ICR) (rasio cakupan a) Minimum Interest Coverage Ratio (ICR) of
bunga) minimal 1,1:1; dan 1.1:1; and
b) Debt to Equity Ratio (DER) (rasio utang) b) Maximum Debt to Equity Ratio (DER) of 5:1
maksimal 5:1
134
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. UTANG OBLIGASI (lanjutan) 25. BONDS PAYABLE (continued)
Obligasi ini tidak dijamin dengan suatu agunan The Bonds are not collateralized by a specific
khusus, tetapi dijamin dengan seluruh harta collateral, but are collateralized by the Company’s
kekayaan Perusahaan baik barang bergerak entire assets, either movable or immovable,
maupun barang tidak bergerak, baik yang telah ada whether existing or will exist in the future.
maupun yang akan ada di kemudian hari.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Company
Perusahaan telah memenuhi seluruh rasio has met the financial ratio requirements.
keuangan yang dipersyaratkan.
26. LIABILITAS PEMBEBASAN TANAH 26. LAND ACQUISITION LIABILITIES
Akun ini merupakan liabilitas Entitas Anak atas dana This account represents liabilities of the
talangan pembelian tanah dan untuk pembangunan Subsidiaries for the bail out loan and for land
ruas jalan tol dengan menggunakan dana talangan acquisition and for construction of toll roads by using
Badan Layanan Umum Badan Pengatur Jalan Tol. bail out loan from the Public Service Assistance Unit
Penggunaan dana talangan tersebut oleh JSM - the Indonesian Toll Road Authority. The use of bail
adalah untuk pembangunan ruas jalan tol Surabaya out funds by JSM is for construction of Surabaya -
- Mojokerto, MTN adalah untuk pembangunan ruas Mojokerto toll road, MTN is for construction of
Tol Kunciran - Serpong dan JKC adalah untuk Kunciran - Serpong Toll road and JKC is for
pembangunan ruas tol Cengkareng - Batu Ceper - construction of Cengkareng - Batu Ceper - Kunciran
Kunciran. Toll Road.
Selain itu, kewajiban pembebasan tanah juga In addition, the land acquisition liabilities also
merupakan kewajiban pembebasan tanah untuk represent settlement of payable for widening of
pelunasan utang ganti rugi pelebaran Jalan Tol Sedyatmo Toll Road to Ministry of Environment and
Sedyatmo ke Kementerian Lingkungan Hidup dan Forestry.
Kehutanan.
27. LIABILITAS SEWA 27. LEASE LIABILITIES
Kelompok Usaha menandatangani beberapa The Group entered into several lease agreements
perjanjian sewa yang berkaitan dengan sewa lahan, which are related to rent of land, buildings, vehicles,
gedung, kendaraan, alat pengangkutan dan transportation equipment and other equipments.
peralatan lainnya. Perjanjian sewa biasanya Rental agreements are typically made for fixed
memiliki periode tetap dari 1 tahun sampai dengan period of 1 year to 5 years. Lease terms are
5 tahun. Ketentuan sewa dinegosiasikan secara negotiated on an individual basis and contain a wide
individu dan mengandung syarat dan ketentuan range of different terms and conditions. The lease
yang berbeda. Perjanjian sewa tidak memberikan agreements do not impose any convenants, but
persyaratan apapun, tetapi aset hak guna tidak right of use assets may not be used as security for
dapat digunakan sebagai jaminan atas pinjaman. borrowing purposes.
Laporan posisi keuangan konsolidasian pada The consolidated statement of financial position as
tanggal 31 Desember 2023 dan 2022 menyajikan at December 31, 2023 and 2022 shows the following
saldo-saldo berikut berkaitan dengan sewa: amounts related to leases:
2023 2022
Kurang dari 1 Tahun 72.912 29.747 Less than 1 Year
Antara 1 - 3 Tahun 74.436 104.169 Between 1 - 3 Years
Total 147.348 133.916 Total
Dikurangi: Bunga diskonto (17.332) (13.423) Less: Discount interest
Nilai Kini Pembayaran 130.016 120.493 Current Payment
Sewa Minimum Minimum Lease
Dikurangi: bagian jatuh tempo satu tahun (72.631) (29.379) Less: short-term portion
Bagian jangka panjang 57.385 91.114 Long-term portion
135
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. LIABILITAS SEWA (lanjutan) 27. LEASE LIABILITIES (continued)
Laporan laba rugi menyajikan saldo berikut The statement of profit or loss shows the following
berkaitan dengan sewa: amounts related to leases:
2023 2022
Depresiasi atas aset hak guna (Catatan 11) Depreciation related to right-of-use assets (Note 11)
Kendaraan Bermotor 66.564 60.115 Vehicles
Gedung Kantor dan Bangunan Lain 3.167 1.232 Office and Other Buildings
Peralatan Operasi dan Kantor 10.442 6.714 Operational and Office Equipment
Beban bunga (Catatan 42) 12.224 6.867 Interest expense (Note 42)
Beban sewa jangka pendek (Catatan 38 dan 39) 91.244 97.451 Current leases expense (Notes 38 and 39)
Pergerakan pada liabilitas sewa yang timbul dari The movement in the lease liabilities arising from
aktivitas pendanaan di 2023 dan 2022 adalah financing activities in 2023 and 2022 were as
sebagai berikut: follows:
2023 2022
Pada Awal Tahun 120.493 114.487 At the Beginning of the Year
Penambahan liabilitas sewa 105.202 75.848 Addition of lease liabilities
Penambahan dari efek kombinasi bisnis 36.871 - Addition of business combination
Beban bunga liabilitas sewa 12.224 6.868 Interest on lease liabilities
Pembayaran liabilitas sewa (144.774) (76.710) Payment of lease liabilities
Saldo Akhir Tahun 130.016 120.493 Ending Balance of the Year
28. PROVISI PELAPISAN JALAN TOL 28. PROVISION FOR OVERLAY
Jumlah dari provisi pelapisan jalan tol ini terdiri dari: The amounts of provision for overlay are as follows:
2023 2022
Saldo Awal 969.206 699.113 Beginning Balance
Penambahan (Catatan 38) 756.824 733.600 Addition (Note 38)
Dampak Akuisisi Entitas Anak 242.884 - Subsidiary Acquisition Impact
Dampak Dekonsolidasi Entitas Anak - (51.244) Deconsolidated Subsidiary Impact
Realisasi (695.411) (412.263) Realization
Saldo Akhir 1.273.503 969.206 Ending Balance
Bagian Jangka Pendek 541.854 493.242 Current Portion
Bagian Jangka Panjang 731.649 475.964 Long-term Portion
Total 1.273.503 969.206 Total
29. PENDAPATAN DITERIMA DI MUKA 29. UNEARNED REVENUE
Pendapatan diterima di muka merupakan jumlah Unearned revenue represents amounts received
dari pendapatan sewa iklan, lahan, tempat from rental of advertisements, space, rest areas, and
peristirahatan, dan pemanfaatan Ruang Milik Jalan for use of the Space Owned Toll Road Area
Tol (Rumijatol). (Rumijatol).
136
Page 990
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA 30. EMPLOYEE BENEFITS LIABILITIES
Rincian liabilitas imbalan kerja jangka panjang adalah The long-term employee benefits liability with detail
sebagai berikut: are follows:
2023 2022
Perusahaan The Company
Program Kesehatan Pensiunan 618.557 599.299 Pension Healthcare Program
Program Purna Karya 493.295 471.199 Post-Retirement Benefits Program
Program Pasca kerja Other Post-Employment
Lainnya 140.267 128.693 Benefits Program
Program Jangka Panjang Other Long-term Employee
Lainnya 20.499 19.811 Benefits Program
Program Pensiun - - Pension Plan
Subtotal 1.272.618 1.219.002 Subtotal
Entitas Anak Subsidiaries
Program Pensiun dan Imbalan Pension Program and Other Post
Pascakerja Lainnya Benefits Program
PT Jalantol Lingkarluar Jakarta 23.557 18.817 PT Jalantol Lingkarluar Jakarta
PT Jasamarga Transjawa Tollroad 10.867 9.983 PT Jasamarga Transjawa Tollroad
PT Jasamarga Related Business 4.472 4.030 PT Jasamarga Related Business
PT Jasamarga Bali Tol 4.466 4.471 PT Jasamarga Bali Tol
PT Marga Sarana Jabar 635 740 PT Marga Sarana Jabar
PT Jasamarga Tollroad - PT Jasamarga Tollroad -
Maintenance 295 110 Maintenance
PT Jasamarga Japek Selatan 262 168 PT Jasamarga Japek Selatan
PT Jasamarga Kunciran Cengkareng 212 169 PT Jasamarga Kunciran Cengkareng
PT Cinere Serpong Jaya 165 119 PT Cinere Serpong Jaya
PT Jasamarga Balikpapan - PT Jasamarga Balikpapan
Samarinda 150 101 Samarinda
PT Jasamarga Manado Bitung 109 85 PT Jasamarga Manado Bitung
PT Jasamarga Probolingo Banyuwangi 47 - PT Jasamarga Probolingo Banyuwangi
PT Jasamarga Kualanamu Tol 46 107 PT Jasamarga Kualanamu Tol
PT Jasamarga Jogja Bawen 1 - PT Jasamarga Jogja Bawen
Subtotal 45.284 38.900 Subtotal
Total 1.317.902 1.257.902 Total
Dikurangi: bagian jangka pendek (1.794) (1.794) Less: short-term portion
Bagian jangka panjang 1.316.108 1.256.108 Long-term portion
Estimasi liabilitas imbalan kerja yang diakui The estimated employee benefits liabilities
Perusahaan adalah sebagai berikut: recognized by the Company are as follows:
a. Program kesehatan pensiunan a. Pension healthcare program
Kewajiban atas masa kerja lalu diestimasi Employee benefits liability is estimated using
dengan menggunakan metode Projected-Unit- the Projected-Unit-Credit method based on
Credit berdasarkan asumsi aktuaria jangka long-term actuarial assumptions.
panjang.
Perusahaan menyelenggarakan program The Company established a healthcare facility
fasilitas kesehatan untuk karyawan yang sudah for employees who had retired together with
pensiun bersama dengan keluarganya sesuai their families in accordance with the Company
Peraturan Perusahaan. Perusahaan tidak Regulation. The Company does not undertake
melakukan pendanaan untuk Program ini. any funding for this Program.
137
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
a. Program kesehatan pensiunan (lanjutan) a. Pension healthcare program (continued)
Jumlah karyawan yang berhak atas imbalan The number of employees entitled to these
tersebut pada tanggal 31 Desember 2023 dan benefits as of December 31, 2023 and
2022 masing-masing sebanyak 9.064 dan 2022 amounting to 9,064 and 9,294 employees
9.294 karyawan beserta keluarganya sesuai with their families in accordance with the
Peraturan Perusahaan. Company Regulation.
2023 2022
Nilai Kini Liabilitas - 599.299 559.407 Present Value Liability -
Awal Tahun Beginning of Year
Biaya Bunga 44.947 41.956 Interest Cost
Biaya Jasa Kini 7.703 7.686 Current Service Cost
Pembayaran Imbalan (40.143) (43.607) Benefits Payments
Nilai Kini Liabilitas - Akhir Tahun 611.806 565.442 Present Value Liability - End of Year
Pengukuran kembali liabilitas Re-measurement of net liability
imbalan pasti neto defined return
- Kerugian dari Loss from Changes In -
Perubahan Asumsi 14.122 - Assumptions
- Penyesuaian atas Pengalaman (7.371) 33.857 Adjustment of Experiences -
Nilai Kini Liabilitas - Present Value Liability -
Akhir Tahun 618.557 599.299 End of Year
Nilai Kini Liabilitas Tidak Didanai - Present Value Liability Unfunded -
Akhir Tahun 618.557 599.299 End of Year
Rincian (keuntungan)/kerugian aktuaria dalam The details of actuarial (gains)/losses in other
penghasilan komprehensif lain adalah sebagai comprehensive income are as follows:
berikut:
2023 2022
Penghasilan Komprehensif Lain Other Comprehensive Income
Pengukuran kembali liabilitas (aset) Re-Measurement of define benefits
imbalan pasti neto liability (asset) net
Kerugian aktuarial Actuarial loss
- Perubahan asumsi aktuarial 14.122 - Actuarial assumption changes -
- Penyesuaian atas pengalaman (7.371) 33.857 Experiences adjustment -
Biaya yang diakui dalam - Recognized cost at -
Penghasilan Komprehensif Lain 6.751 33.857 Other Comprehensive Income
Pajak penghasilan terkait - - Related tax income
Pengukuran kembali liabilitas imbalan Remeasurements of long-term
kerja jangka panjang - setelah pajak 6.751 33.857 employee benefits liability - net of tax
Rincian beban yang diakui dalam laporan laba The details of the expenses recognized in the
rugi konsolidasian adalah sebagi berikut: consolidated statement of profit or loss are as
follows:
2023 2022
Biaya Jasa Kini 7.703 7.686 Current Service Cost
Biaya Bunga 44.947 41.956 Interest Cost
Beban yang Diakui 52.650 49.642 Recognized Expenses
138
Page 992
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
a. Program kesehatan pensiunan (lanjutan) a. Pension healthcare program (continued)
Asumsi aktuaria yang digunakan dalam The actuarial assumptions used in determining
menentukan beban dan liabilitas imbalan the expenses and liabilities of
pascakerja adalah sebagai berikut: post-employment benefits are as follows:
2023 2022
Tingkat Bunga Aktuaria Awal Tahun 7,00% 7,50% Discount Rate - Beginning of Year
Estimasi Kenaikan Biaya Kesehatan 6% menurun linier sampai 6% decreased linearly to Health Care Increment
4% kemudian flat 4% then flat
Proporsi Usia Pensiun Normal 100% Proportion of Normal Retirement Age
Tingkat Mortalitas TMI 4 & GAM 1971 TMI 4 & GAM 1971 Mortality Rate
Tingkat Cacat 10 % dari TMI 4 10 % of TMI 4 Disability Rate
Tingkat Perputaran Pekerja Turnover Rate
Tingkat perputaran pekerja/
Usia/ Age
Turnover rate
15 – 29 6%
30 – 34 3%
35 – 39 1,8%
40 – 50 1,2%
51 – 52 0,6%
> 52 0,0%
Metode Aktuaria Projected-Unit-Credit Actuarial Method
Usia Pensiun Normal (tahun) 56 56 Normal Retirement Age (years)
Sensitivitas juga dihitung dengan metode Sensitivities are also calculated with the
Projected-Unit-Credit sebagaimana diterapkan Projected-Unit-Credit method as applied when
ketika menghitung nilai kini kewajiban imbalan calculating present value of defined benefit
pasti. Analisis sensitivitas didasarkan pada obligation. The sensitivity analyses are based
perubahan satu asumsi dan menganggap on a change of one assumption while holding
semua asumsi lainnya konstan. all other assumptions constant.
2023 2022
Analisis Sensitivitas Sensitivity Analysis
Nilai Kini Kewajiban 618.557 599.299 Present Value Defined
Imbalan Pasti Benefit Obligations
Asumsi Tingkat Diskonto Discount Rate Assumptions
+ 1,00% 571.402 513.787 + 1,00%
- 1,00% 673.434 609.607 - 1,00%
Asumsi Tingkat Inflasi Biaya Kesehatan Healthcare Inflation Rate Assumptions
+ 1,00% 624.742 563.643 + 1,00%
- 1,00% 612.230 552.440 - 1,00%
b. Program pensiun b. Pension Program
Program pensiun ini dikelola oleh Dana Pensiun The retirement program is managed by Dana
JASA MARGA yang telah disahkan oleh Pensiun JASA MARGA which has been
Menteri Keuangan Republik Indonesia authorized by the Ministry of Finance of the
KEP-379/KM.6/2004 pada tanggal Republic of Indonesia KEP-379/KM.6 /2004 on
14 September 2004. September 14, 2004.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the number
jumlah karyawan yang berhak memperoleh of employees are entitled to these benefits are
manfaat tersebut adalah sebanyak 1.568 1,568 active employees and 1,681 active
karyawan aktif dan 1.681 karyawan aktif. employees.
139
Page 993
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Program pensiun (lanjutan) b. Pension Program (continued)
Khusus untuk karyawan yang masuk mulai Employee that enroll from 2012, the retirement
tahun 2012, program pensiunnya dikelola oleh program is managed by Dana Pensiun
Dana Pensiun Lembaga Keuangan Jiwasraya Lembaga Keuangan Jiwasraya in form of
berupa program pensiun iuran pasti yang telah defined contribution pension program which
disahkan oleh Menteri Keuangan Republik has been authorized by the Ministry of Finance
Indonesia melalui Surat Keputusan No. Kep. of the Republic of Indonesia 171-KMK/7/1993
171-KMK/7/1993 tanggal 16 Agustus 1993. on August 16, 1993. As of December 31, 2023
Pada tanggal 31 Desember 2023 dan 2022, and 2022, the number of employees which are
jumlah karyawan yang berhak memperoleh entitled to these benefits are 386 and 389 active
manfaat tersebut adalah sebanyak 386 dan 389 employees.
karyawan aktif.
Rekonsiliasi jumlah yang diakui dalam laporan The reconciliation of amount recognized in the
posisi keuangan adalah sebagai berikut: statement of financial position as follows:
2023 2022
Nilai Kini Liabilitas 1.656.624 1.501.041 Present Value of Liabilities
Nilai Wajar Aset Program (1.664.221) (1.521.655) Fair Value Plan Assets
Status Pendanaan (7.597) (20.614) Funding Status
Jumlah yang tidak diakui sebagai aset 7.597 20.614 Amounts not recognized as assets
Liabilitas Neto - - Net Liabilities
Rekonsiliasi saldo awal dan akhir nilai kini The reconciliation of the opening and ending
liabilitas adalah sebagai berikut: balances of the present value of liabilities is as
follows:
2023 2022
Nilai Kini Liabilitas - Awal Tahun 1.501.041 1.403.438 Present Value of Liabilities - Beginning of Year
Penyesuaian Meode Atribusi Imbalan - (7.375) Reward Attribution Method Adjustments
Biaya Bunga 112.578 105.258 Interest Cost
Biaya Jasa Kini 17.742 15.262 Current Service Cost
Pembayaran Imbalan (103.939) (99.383) Benefits Payments
Nilai Kini Liabilitas - Akhir Tahun Present Value Liability - End of Year
(Ekspektasi) 1.527.422 1.417.200 (Expectation)
Pengukuran kembali liabilitas Re-measurement of net liability
imbalan pasti neto of defined benefits
- (Keuntungan)/Kerugian dari (Gain)/Loss from Changes In -
Perubahan Asumsi 52.200 (633) Assumptions
- Penyesuaian atas Pengalaman 77.002 84.474 Experience Adjustment -
Nilai Kini Liabilitas - Akhir Tahun 1.656.624 1.501.041 Present Value of Liabilities - End of Year
140
Page 994
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Program pensiun (lanjutan) b. Pension Program (continued)
Rekonsiliasi saldo awal dan akhir nilai wajar The reconciliation of the beginning and ending
aset program adalah sebagai berikut: balances of the fair value plan of asset is as
follows:
2023 2022
Nilai Wajar Aset Program - Plan Assets -
Awal Tahun 1.521.655 1.401.326 Beginning of Year
Ekspektasi Imbal Hasil dari Expected Return from
- Aset Program 114.124 105.099 Program Assets -
- Imbal Hasil Aset Program 24.465 17.342 Return of Plan's Asset -
Pembayaran Iuran - Pemberi Kerja 105.844 95.094 Payment of Contributions from Employer
Pembayaran Iuran - Peserta Program 2.072 2.177 Payment of Contributions from Employee
Pembayaran Imbalan Kerja (103.939) (99.383) Benefits Paid
Aset Program Akhir Tahun 1.664.221 1.521.655 Plan Assets - End of the Year
Rincian (keuntungan)/kerugian aktuaria dalam The details of actuarial (gains)/losses in the
penghasilan komprehensif lain adalah sebagai other comprehensive income are as follows:
berikut:
2023 2022
Pengukuran kembali liabilitas (aset) Re-Measurement of define benefit
imbalan pasti neto liability (asset), net
(Keuntungan) dan kerugian aktuarial Actuarial (gain) and loss
- Perubahan asumsi aktuarial 52.200 (633) Actuarial Assumption Changes -
- Penyesuaian atas pengalaman 77.002 84.474 Adjustment for Experience -
Imbal hasil atas aset program (24.465) 17.342 Return of plan's asset
Dampak batas atas (13.017) 20.614 Upper Limit effect
Biaya yang diakui dalam Penghasilan - Recognized cost at Other -
Komprehensif Lain 91.720 121.797 Comprehensive Income
Rincian beban yang diakui dalam laba rugi The details of the expenses recognized in the
adalah sebagai berikut: profit or loss are as follows:
2023 2022
Biaya Jasa Kini 15.670 13.085 Current Service Cost
Bunga Neto atas Liabilitas (1.546) 158 Net Interest of Liability
Beban yang Diakui 14.124 13.243 Recognized Expenses
Asumsi aktuaria yang digunakan dalam The actuarial assumptions used in determining
menentukan beban dan liabilitas imbalan the expenses and liabilities fo post-employment
pascakerja adalah sebagai berikut: benefits are as follows:
2023 2022
Tingkat Diskonto 7,00% 7,50% Discount Rate
Estimasi Kenaikan Gaji 5,00% 5,00% Salary Increment
Tingkat Mortalitas 100% TMI IV 100% TMI IV Mortality Rate
Tingkat Cacat 10 % Tabel Mortalitas Disability Rate
Tingkat Perputaran Pekerja Turnover Rate
Tingkat perputaran
Usia/ Age
pekerja/ Turnover rate
15 – 29 6%
30 – 34 3%
35 – 39 1,8%
40 – 50 1,2%
51 – 52 0,6%
> 52 0,0%
Metode Aktuaria Projected-Unit-Credit Actuarial Method
Usia Pensiun Normal 56 tahun/ years Normal Retirement Age
Usia Pensiun Dini 46 tahun/ years Early Retirement Age
Proporsi Pengambilan Usia Pensiun Normal 100% Proportion of Normal Retirement Age
141
Page 995
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Program pensiun (lanjutan) b. Pension Program (continued)
2023 2022
Portofolio Aset Program Portfolio of Plan Asset
Instrumen Ekuitas 11% 11% Equity Instrument
Deposito Berjangka 3% 4% Time Deposits
Reksa Dana 7% 28% Mutual Fund
Obligasi 77% 52% Bond
Properti 1% 2% Property
Aset Lainnya (Group Saving Product) 1% 3% Other Assets (Group Saving Product)
Total 100% 100% Total
Sensitivitas juga dihitung dengan metode Sensitivities are also calculated with the
Projected-Unit-Credit sebagaimana diterapkan Projected-Unit-Credit method as applied when
ketika menghitung nilai kini kewajiban imbalan calculating present value of defined benefit
pasti. Analisis sensitivitas didasarkan pada obligation. The sensitivity analyses are based
perubahan satu asumsi dan menganggap on a change of one assumption while holding
semua asumsi lainnya konstan. all other assumptions constant.
2023 2022
Analisis Sensitivitas Sensitivity Analysis
Nilai Kini Kewajiban Imbalan Pasti 1.656.624 1.501.041 Present Value Defined Benefit Obligations
Asumsi Tingkat Diskonto Discount Rate Assumptions
- 1,00% 1.795.224 1.581.594 - 1,00%
+ 1,00% 1.526.764 1.428.408 + 1,00%
Asumsi Tingkat Kenaikan Gaji Salary Increment Assumptions
- 1,00% 1.507.138 1.410.626 - 1,00%
+ 1,00% 1.802.869 1.603.531 + 1,00%
Metode Analisis Sensitivitas Deterministic Method Sensitivity Analysis Method
c. Program purna karya c. Post-retirement benefits program
Kewajiban atas masa kerja lalu diestimasi dengan Employee benefits liabilities are estimated
menggunakan metode Projected-Unit-Credit using the Projected-Unit-Credit method based
berdasarkan asumsi aktuaria jangka panjang. on long-term actuarial assumptions. The
Perusahaan menyelenggarakan program ini Company maintains its program based on
sesuai perjanjian kerja bersama. Perusahaan collective labor agreement. The Company
melakukan pendanaan sehubungan dengan committed funding the employee benefits
program manfaat karyawan tersebut yang program on insurance program managed by
ditempatkan pada program asuransi dikelola oleh AJB Bumiputera. Funding for Purnakarya
AJB Bumiputera. Pendanaan manfaat benefit placet at AJB Bumiputera has been
Purnakarya yang ditempatkan di AJB Bumiputera taken out from actuarial calculation since
dikeluarkan dari perhitungan Aktuaria sejak valuation per 31 December 2019.
perhitungan per 31 Desember 2019.
Jumlah karyawan yang berhak atas imbalan The number of employees as of
tersebut pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022 entitled to this
2022 adalah sebanyak 1.944 dan 2.059 benefits are 1,944 and 2,059 employees.
karyawan.
142
Page 996
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
c. Program purna karya (lanjutan) c. Post-retirement benefits program
(continued)
Rekonsiliasi jumlah yang diakui dalam laporan The reconciliation of amount recognize in the
posisi keuangan adalah sebagai berikut: statement of financial position as follows:
2023 2022
Nilai Kini Liabilitas Manfaat Pasti 493.295 471.199 Present value of Defined Benefit Liability
Nilai Wajar Aset Program - - Fair Value of Program Assets
Posisi Pendanaan 493.295 471.199 Funding
Rekonsiliasi saldo awal dan akhir nilai kini The reconciliation of the beginning and ending
liabilitas adalah sebagai berikut: balances of the presentvalue of liabilities as
follows:
2023 2022
Nilai Kini Liabilitas - Present Value Liability -
Awal Tahun 471.199 429.026 Beginning of Year
Biaya Bunga 31.870 27.633 Interest Cost
Biaya Jasa Kini 20.549 18.153 Current Service Cost
Pembayaran Imbalan (48.503) (43.889) Benefits Payments
Nilai Kini Liabilitas - Akhir Tahun Present Value Liability - End of Year
(Ekspektasi) 475.115 430.923 (Expectation)
Pengukuran kembali liabilitas Re-measurement of liability
(aset) imbalan pasti neto (asset) defined return
- (Keuntungan)/Kerugian dari (Gain)/Loss from Changes in-
Perubahan Asumsi 8.002 (10.243) Assumtions
- Penyesuaian atas Pengalaman 10.178 50.519 Experiences Adjustment-
Nilai Kini Liabilitas - Akhir Tahun 493.295 471.199 Present Value Liability - End of Year
Rincian (keuntungan)/kerugian aktuaria dalam The details of actuarial (gains)/losses in the
penghasilan komprehensif lain adalah sebagai other comprehensive income are as follows:
berikut:
2023 2022
(Keuntungan) dan Kerugian Aktuarial Actuarial (gain) and loss
- Perubahan Asumsi Aktuarial 8.002 (10.243) Actuarial Assumption Changes -
- Penyesuaian atas Pengalaman 10.178 50.519 Adjustment for Experience -
Biaya yang diakui dalam Recognized Expenses at
Penghasilan Komprehensif Lain 18.180 40.276 Other Comprehensive Income
Rincian beban yang diakui dalam laporan laba The details of the expenses recognized in the
rugi konsolidasian adalah sebagi berikut: consolidated statement of profit or loss are as
follows:
2023 2022
Bunga Neto atas Liabilitas 31.870 27.633 Net Interest of Liability
Biaya Jasa Kini 20.549 18.153 Current Service Cost
Beban yang Diakui 52.419 45.786 Recognized Expense
143
Page 997
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
c. Program purna karya (lanjutan) c. Post-retirement benefits program
(continued)
Asumsi aktuaria yang digunakan dalam The actuarial assumptions used in determining
menentukan beban dan liabilitas imbalan the expenses and liabilities fo post-employment
pascakerja adalah sebagai berikut: benefits are as follows:
2023 2022
Tingkat Diskonto 6,75% 7,00% Discount Rate
Estimasi Kenaikan Gaji Pegawai Aktif 7,00% 7,00% Salary Increment
Tingkat Mortalitas 100% TMI4 100% TMI4 Mortality Rate
Tingkat Cacat 10% dari TMI4 10% dari TMI4 Disability Rate
Tingkat Perputaran Pekerja Turnover Rate
Tingkat perputaran
Usia/ Age
pekerja/ Turnover rate
15 – 29 6%
30 – 34 3%
35 – 39 1,8%
40 – 50 1,2%
51 – 52 0,6%
> 52 0,0%
Metode Aktuaria Actuarial Method
Usia Pensiun Normal 56 tahun/years Normal Retirement Age
Proporsi Pengambilan Usia Pensiun Normal 100% Proportion of Normal Retirement Age
Sensitivitas juga dihitung dengan metode Sensitivities are also calculated with the
Projected-Unit-Credit sebagaimana diterapkan Projected-Unit-Credit method as applied when
ketika menghitung nilai kini kewajiban imbalan calculating present value of defined benefit
pasti. Analisis sensitivitas didasarkan pada obligation. The sensitivity analyses are based
perubahan satu asumsi dan menganggap on a change of one assumption while holding
semua asumsi lainnya konstan. all other assumptions constant.
2023 2022
Analisis Sensitivitas Sensitivity Analysis
Nilai Kini Kewajiban Imbalan Pasti 493.295 471.199 Present Value Defined Benefit Obligations
Asumsi Tingkat Diskonto Discount Rate Assumptions
- 1,00% 525.327 501.796 - 1,00%
+ 1,00% 464.432 443.630 + 1,00%
Asumsi Tingkat Kenaikan Gaji Salary Increment Assumptions
- 1,00% 463.472 442.712 - 1,00%
+ 1,00% 525.849 502.296 + 1,00%
144
Page 998
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
d. Program Pascakerja lainnya d. Other post-retirement benefits program
Perusahaan menyelenggarakan program The Company maintains its employee
manfaat PHK karyawan (post-retirement post-retirement benefits program based on
benefit) sesuai perjanjian kerja bersama collective labor agreement by providing benefits
dengan memberikan imbalan sesuai UU. according to Law No. 13/2003 for employee
No. 13/2003 bagi karyawan meninggal atau who decease or has a prolonged illness and
sakit berkepanjangan dan imbalan emas untuk gold reward benefits for employee who retire
karyawan yang berhenti bekerja selain besides due to resign. The Company does not
dikarenakan pengunduran diri. Perusahaan undertake any funding for this program.
tidak melakukan pendanaan sehubungan
dengan program manfaat karyawan tersebut.
Rekonsiliasi saldo awal dan akhir nilai kini The reconciliation of the beginning and ending
liabilitas adalah sebagai berikut: balances of the present value of liabilities is as
follows:
2023 2022
Nilai Kini Liabilitas - Present Value Liability -
Awal Tahun 128.693 107.395 Beginning of Year
Biaya Bunga 9.541 7.558 Interest Cost
Biaya Jasa Kini 5.662 4.599 Current Service Cost
Biaya Jasa Lalu - 10.913 Post Service Cost
Pembayaran Imbalan (9.167) (13.203) Benefits Payments
134.729 117.262
Pengukuran kembali liabilitas Re-measurement of liability
(aset) imbalan pasti neto (asset) defined return
- (Keuntungan)/Kerugian dari (Gain)/Loss from Changes In -
Perubahan Asumsi 1.948 (1.872) Assumptions
- Penyesuaian atas Pengalaman 3.590 13.303 Adjustment of Experiences -
Nilai Kini Liabilitas - Present Value Liability -
Akhir Tahun 140.267 128.693 End of Year
Rincian (keuntungan)/kerugian aktuaria dalam The details of actuarial (gains)/losses in other
penghasilan komprehensif lain adalah sebagai comprehensive income are as follows:
berikut:
2023 2022
(Keuntungan) atau Kerugian Aktuarial Actuarial (Gain) or Loss
- Perubahan Asumsi Aktuarial 1.948 (1.872) Actuarial Assumption Changes -
- Penyesuaian atas Pengalaman 3.590 13.303 Adjustment for Experience -
Biaya yang diakui dalam Recognized Expenses at
Penghasilan Komprehensif Lain 5.538 11.431 Other Comprehensive Income
Rincian beban yang diakui dalam laba rugi The details of actuarial (gains)/losses in profit or
adalah sebagai berikut: loss are as follows:
2023 2022
Biaya Jasa Kini 5.662 4.599 Current Service Cost
Biaya Jasa Lalu - 10.913 Post Service Cost
Bunga Neto atas Liabilitas 9.541 7.558 Net Interest of Liability
Beban yang Diakui 15.203 23.070 Recognized Expenses
145
Page 999
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
d. Program Pascakerja lainnya (lanjutan) d. Other post-retirement benefits program
(continued)
Asumsi aktuaria yang digunakan dalam The actuarial assumptions used in determining
menentukan beban dan liabilitas imbalan the expenses and liabilities fo postemployment
pascakerja adalah sebagai berikut: benefits are as follows:
2023 2022
Tingkat Diskonto 6,75% 7,00% Discount Rate
Estimasi Kenaikan Gaji Pegawai Aktif 6,50% 6,50% Estimated Salary Increment
Tingkat Mortalitas 100% TMI4 100% TMI4 Mortality Rate
Tingkat Cacat 5% dari TMI4 5% dari TMI4 Disability Rate
Tingkat Perputaran Pekerja Turnover Rate
Tingkat perputaran
Usia/ Age
pekerja/ Turnover rate
15 – 29 6%
30 – 34 3%
35 – 39 1,8%
40 – 50 1,2%
51 – 52 0,6%
> 52 0,0%
Metode Aktuaria Projected-Unit-Credit Actuarial Method
Usia Pensiun Normal 56 tahun/ years Normal Retirement Age
Proporsi Pengambilan Usia Pensiun Normal 100% Proportion of Normal Retirement Age
Sensitivitas juga dihitung dengan metode Sensitivities are also calculated with the
Projected-Unit-Credit sebagaimana diterapkan Projected-Unit-Credit method as applied when
ketika menghitung nilai kini kewajiban imbalan calculating present value of defined benefit
pasti. Analisis sensitivitas didasarkan pada obligation. The sensitivity analyses are based
perubahan satu asumsi dan menganggap on a change of one assumption while holding
semua asumsi lainnya konstan. all other assumptions constant.
2023 2022
Analisis Sensitivitas Sensitivity Analysis
Nilai Kini Kewajiban Imbalan Pasti 140.267 128.693 Present Value Defined Benefit Obligations
Asumsi Tingkat Diskonto Discount Rate Assumptions
- 1,00% 149.375 137.050 - 1,00%
+ 1,00% 132.060 121.163 + 1,00%
Asumsi Tingkat Kenaikan Gaji Salary Increment Assumptions
- 1,00% 131.787 120.913 - 1,00%
+ 1,00% 149.524 137.186 + 1,00%
146
Page 1000
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
e. Program imbalan kerja jangka panjang e. Other long-term employment benefits
lainnya program
Perusahaan memberikan penghargaan The Company rewards employees with working
kesetiaan kepada karyawan yang telah memiliki period of 20, 25, 30, and 35 years in the form of
masa kerja 20, 25, 30, dan 35 tahun berupa award and gold certificates of 5 grams each.
piagam penghargaan dan emas masing-
masing 5 gram.
Rekonsiliasi saldo awal dan akhir nilai kini The reconciliation of the opening and ending
liabilitas adalah sebagai berikut: balances of the present value of liabilities is as
follows:
2023 2022
Nilai Kini Liabilitas - Present Value Liability -
Awal Tahun 19.811 18.682 Beginning of Year
Biaya Bunga 1.262 1.233 Interest Cost
Biaya Jasa Kini 921 1.011 Current Service Cost
Pembayaran Imbalan (1.023) (1.022) Benefits Payments
Nilai Kini Liabilitas - Akhir Tahun Present Value Liability - End of Year
(Ekspektasi) 20.971 19.904 (Expectation)
Pengukuran kembali liabilitas Re-measurement of liability
(aset) imbalan pasti neto (asset) defined return
- (Keuntungan) dari (Gain) from Changes In -
Perubahan Asumsi 274 (275) Assumptions
- Penyesuaian atas Pengalaman (746) 182 Adjustment of Experiences -
Nilai Kini Liabilitas - Akhir Tahun 20.499 19.811 Present Value Liability - End of Year
Rincian beban yang diakui dalam laba rugi The details of the expenses recognized in profit
adalah sebagai berikut: or loss are as follows:
2023 2022
Biaya Jasa Kini 921 1.011 Current Service Cost
Bunga Neto atas Liabilitas 1.262 1.233 Net Interest of Liability
Pengukuran kembali liabilitas Re-measurement of liability
(aset) imbalan pasti neto (asset) defined return
- (Keuntungan) dari (Gain) from Changes In -
Perubahan Asumsi 274 (275) Assumptions
- Penyesuaian atas Pengalaman (746) 182 Adjustment of Experiences -
Beban yang Diakui 1.711 2.151 Recognized Expenses
Mutasi liabilitas yang diakui laporan posisi Movements of liabilities recognized in the
keuangan konsolidasian adalah sebagai consolidated statement of financial position are
berikut: as follows:
2023 2022
Liabilitas Neto - Awal Tahun 19.811 18.682 Net Liability - Beginning of Year
Beban Tahun Berjalan 1.711 2.151 Recognized Expenses
Pembayaran Iuran Tahun Berjalan (1.023) (1.022) Contribution of Employer for the Year
Liabilitas Neto - Akhir Tahun 20.499 19.811 Net Liability - End of Year
147
Page 1001
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. LIABILITAS IMBALAN KERJA (lanjutan) 30. EMPLOYEE BENEFITS LIABILITIES (continued)
e. Program imbalan kerja jangka panjang e. Other long-term employment benefits
lainnya (lanjutan) program (continued)
Asumsi aktuaria yang digunakan dalam The actuarial assumptions used in determining
menentukan beban dan liabilitas imbalan the expenses and liabilities fo post-employment
pascakerja adalah sebagai berikut: benefits are as follows:
2023 2022
Tingkat Diskonto 6,75% 7,00% Discount Rate
Estimasi Kenaikan Gaji Pegawai Aktif 6,50% 6,50% Salary Increment
Tingkat Mortalitas 100% TMI4 100% TMI4 Mortality Rate
Tingkat Cacat 5% dari TMI4 5% dari TMI4 Disability Rate
Tingkat Perputaran Pekerja Turnover Rate
Tingkat perputaran
Usia/ Age
pekerja/ Turnover rate
15 – 29 6%
30 – 34 3%
35 – 39 1,8%
40 – 50 1,2%
51 – 52 0,6%
> 52 0,0%
Usia Pensiun Normal 56 tahun/ years Normal Retirement Age
Proporsi Pengambilan Usia Pensiun Normal 100% Proportion of Normal Retirement Age
Sensitivitas juga dihitung dengan metode Sensitivities are also calculated with the
Projected-Unit-Credit sebagaimana diterapkan Projected-Unit-Credit method as applied when
ketika menghitung nilai kini kewajiban imbalan calculating present value of defined benefit
pasti. Analisis sensitivitas didasarkan pada obligation. The sensitivity analyses are based
perubahan satu asumsi dan menganggap on a change of one assumption while holding
semua asumsi lainnya konstan. all other assumptions constant.
2023 2022
Analisis Sensitivitas Sensitivity Analysis
Nilai Kini Kewajiban Imbalan Pasti 20.499 19.811 Present Value Defined Benefit Obligations
Asumsi Tingkat Diskonto Discount Rate Assumptions
- 1,00% 19.512 18.540 - 1,00%
+ 1,00% 21.718 20.630 + 1,00%
Asumsi Tingkat Kenaikan Gaji Salary Increment Assumptions
- 1,00% 21.805 20.714 - 1,00%
+ 1,00% 19.278 18.309 + 1,00%
31. LIABILITAS DERIVATIF 31. DERIVATIVE LIABILITIIES
2023
Instrumen/ Jumlah Nosional/ Aset Derivatif/ Liabilitas Derivatif/ Instrumen/
Instrument Notional amount Derivative Assets Derivative Liabilities Instrument
Lindung Nilai Arus Kas Cash Flow Hedges
Interest Rate Swap 2.532.881 23.142 67.171 Interest Rate Swap
23.142 67.171
2022
Instrumen/ Jumlah Nosional/ Aset Derivatif/ Liabilitas Derivatif/ Instrumen/
Instrument Notional amount Derivative Assets Derivative Liabilities Instrument
Lindung Nilai Arus Kas Cash Flow Hedges
Interest Rate Swap 2.532.881 - 90.748 Interest Rate Swap
- 90.748
148
Page 1002
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. LIABILITAS DERIVATIF (lanjutan) 31. DERIVATIVE LIABILITIIES (continued)
Transaksi pokok yang mendasari nilai arus kas The principal transaction underlying the cash flow
adalah sebagai berikut: value are as follows:
1. Fasilitas kredit investasi PT Bank Mandiri 1. The investment credit facility of PT Bank
(Persero) Tbk kepada anak perusahaan PT Mandiri (Persero) Tbk to its subsidiary
Jasamarga Gempol Pasuruan (JGP) No. 73 PT Jasamarga Gempol Pasuruan (JGP) No. 73
WCO. KP/479/KI/2021 dengan limit kredit WCO. KP/479/KI/2021 with a maximum credit
setinggi-tingginya Rp2.630.000 dan suku limit of Rp2,630,000 and the current interest
bunga berlaku terdiri dari JIBOR 1M + margin rate consists of JIBOR 1M + margin of 1.35%
1,35% per tahun. Dengan menggunakan per annum. By using cash flow hedging, the
lindung nilai arus kas, suku bunga JGP menjadi JGP interest rate will be flat at 6.65%, starting
datar sebesar 6,65%, dimulai dari tanggal from November 5, 2021 and ending on
5 November 2021 dan berakhir tanggal October 28, 2024;
28 Oktober 2024;
2. Fasilitas treasury line PT Bank Mandiri 2. The treasury line facility of PT Bank Mandiri
(Persero) Tbk kepada anak perusahaan (Persero) Tbk to its subsidiaries
PT Jasamarga Solo Ngawi (JSN) No. 04 WCO. PT Jasamarga Solo Ngawi (JSN) No. 04
KP/0006/TL/2022 dengan limit kredit setinggi- WCO. KP/0006/TL/2022 with a maximum
tingginya Rp1.989.404; dan credit limit of Rp1,989,404; and
3. Fasilitas Treasury Line-interest rate swap (IRS) 3. The treasury Line-interest rate swap (IRS)
PT Bank Mandiri (Persero) Tbk kepada anak facility of PT Bank Mandiri (Persero) Tbk to a
perusahaan PT Jasamarga Semarang Batang subsidiary of PT Jasamarga Semarang Batang
(JSB) No. 42 WCO. KP/0007/TL/2022 dengan (JSB) No. 42 WCO. KP/0007/TL/2022 with
limit kredit setinggi-tingginya Rp2.935.061 dan a maximum credit limit of Rp2,935,061 and
suku bunga berlaku terdiri dari JIBOR 1M + applicable interest rates consisting of JIBOR
margin per tahun. Dengan menggunakan 1M + margin per year. Using cash flow
lindung nilai arus kas, suku bunga JSB menjadi hedging, JSB's interest rate will remain at
tetap sebesar 6,75%, dimulai dari tanggal 6.75%, starting from December 28, 2021 and
28 Desember 2021 dan berakhir tanggal ending December 28, 2024.
28 Desember 2024.
Perubahan nilai wajar dari aset dan liabilitas Changes in the fair value of derivative assets and
derivatif diakui dalam penghasilan/(beban) liabilities are recognized in other comprehensive
komprehensif lain. income/(expenses).
32. MODAL SAHAM 32. CAPITAL STOCK
2023
Total saham
ditempatkan Presentase
dan disetor penuh/ Kepemilikan (%)/ Total
Number of shares Percentage of (Rupiah Penuh)/
Pemegang Saham issued and fully paid Ownership (%) (Full Rupiah) Shareholders
Saham Seri A Dwiwarna Series A Dwiwarna - Share
Pemerintah Republik Indonesia 1 0,00 500 The Government of the Republic of Indonesia
Saham Seri B Series B - Share
Pemerintah Republik Indonesia 5.080.509.839 70,00 2.540.254.919.500 The Government of the Republic of Indonesia
Komisaris: Commissioners:
Raja Erizman 139.400 0,00 69.700.000 Raja Erizman
M. Roskanedi 139.300 0,00 69.650.000 M. Roskanedi
Direksi: Directors:
Subakti Syukur (Direktur Utama) 477.700 0,01 238.850.000 Subakti Syukur (President Director)
Fitri Wiyanti (Direktur Operasi) 316.600 0,00 158.300.000 Fitri Wiyanti (Operations Director)
Reza Febriano (Direktur Bisnis) 289.600 0,00 144.800.000 Reza Febriano (Business Director)
Bagus Cahya Arinta B (Direktur Human Capital Bagus Cahya Arinta B (Human Capital and
dan Transformasi) 289.200 0,00 144.600.000 Transformation Director)
Mohammad Agus Setiawan (Direktur Mohammad Agus Setiawan (Business
Pengembangan Usaha) 282.000 0,00 141.000.000 Development Director)
Pramitha Wulanjani (Direktur Keuangan Pramitha Wulanjani (Finance and
dan Manajemen Risiko) 50.000 0,00 25.000.000 Risk Management Director)
DJS Ketenagakerjaan - JHT 247.524.233 3,41 123.762.116.500 DJS Ketenagakerjaan - JHT
BNYM RE BNYMLB RE Employees ProvidentFD 175.445.592 2,42 87.722.796.000 BNYM RE BNYMLB RE Employees ProvidentFD
PT Taspen (Persero) 159.509.900 2,20 79.754.950.000 PT Taspen (Persero)
Masyarakat (Masing-masing dibawah 2%) 1.592.897.835 21,95 796.448.917.500 Public (each below 2%)
Total 7.257.871.200 100 3.628.935.600.000 Total
149
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. MODAL SAHAM (lanjutan) 32. CAPITAL STOCK (continued)
2022
Total saham
ditempatkan Presentase
dan disetor penuh/ Kepemilikan (%)/ Total
Number of shares Percentage of (Rupiah Penuh)/
Pemegang Saham issued and fully paid Ownership (%) (Full Rupiah) Shareholders
Saham Seri A Dwiwarna Series A Dwiwarna - Share
Pemerintah Republik Indonesia 1 0,00 500 The Government of the Republic of Indonesia
Saham Seri B Series B - Share
Pemerintah Republik Indonesia 5.080.509.839 70,00 2.540.254.919.500 The Government of the Republic of Indonesia
Direksi: Directors
Subakti Syukur(Direktur Utama) 154.000 0,00 77.000.000 Subakti Syukur (President Director)
Fitri Wiyanti (Direktur Operasi) 35.500 0,00 17.750.000 Fitri Wiyanti (Operations Director)
Bagus Cahya Arinta B (Direktur Human Capital Bagus Cahya Arinta B (Human Capital and
dan Transformasi) 9.600 0,00 4.800.000 Transformation Director)
Reza Febriano (Direktur Bisnis) 5.400 0,00 2.700.000 Reza Febriano (Business Director)
DJS Ketenagakerjaan - JHT 247.524.233 3,41 123.762.116.500 DJS Ketenagakerjaan - JHT
BNYM RE BNYMLB RE Employees ProvidentFD 167.934.792 2,31 83.967.396.000 BNYM RE BNYMLB RE Employees ProvidentFD
PT Taspen (Persero) 159.509.900 2,20 79.754.950.000 PT Taspen (Persero)
Masyarakat (Masing-masing dibawah 2%) 1.602.187.935 21,88 801.093.967.500 Public (each below 2%)
Total 7.257.871.200 100 3.628.935.600.000 Total
Pemegang Saham Seri A mempunyai hak istimewa The Shareholder of Series A shares has certain
tertentu sebagai tambahan atas hak Pemegang privileges in addition to any rights of Series B
Saham Seri B. Hak istimewa tersebut mencakup hak Shareholders. These privileges include the
khusus untuk mencalonkan anggota direksi dan exclusive rights to nominate directors and
komisaris dan untuk memberikan persetujuan atas: commissioners and to give approval for: (a) an
(a) peningkatan modal, (b) perubahan anggaran increase in capital, (b) changes in the article of
dasar, (c) penggabungan, peleburan, dan association, (c) merger, consolidation and
pengambilalihan, (d) pembubaran dan likuidasi, dan acquisition, (d) dissolution and liquidation, and
(e) pengangkatan dan pemberhentian anggota direksi (e) appointment and dismissal of directors and
dan komisaris. commissioners.
33. TAMBAHAN MODAL DISETOR-NETO 33. ADDITIONAL PAID IN CAPITAL-NET
2023 2022
Tambahan Modal Disetor dari: Additional Paid in Capital from:
Penawaran Umum Perdana Inital Public Offering
Saham Tahun 2007 2.343.266 2.343.266 Year 2007
Pembelian Saham Repurchase of
Kembali (Treasury Shares) (7.741) (7.741) Treasury Shares
Hasil Neto Net Proceeds from
Penjualan Treasury Shares 118.365 118.365 Sales of Treasury Shares
Hasil Neto Penambahan Modal Net Proceeds from
Hak Memesan Efek Terlebih Dahulu 1.543.195 1.543.195 Right Issue
Total 3.997.085 3.997.085 Total
34. DIVIDEN DAN LABA YANG DITENTUKAN 34. DIVIDENDS AND APPROPRIATE OF RETAINED
PENGGUNAANNYA EARNINGS
Berdasarkan keputusan RUPS masing-masing Based on the resolutions of the General Meeting of
pada tanggal 10 Mei 2023 dan 27 April 2022, Shareholders on May 10, 2023 and April 27, 2022
pemegang saham memutuskan dana Cadangan the shareholders decided on a General Reserve
Umum sebesar Rp2.197.507 dan Rp1.615.281. fund of Rp2,197,507 and Rp1,615,281, respectively.
Pemegang saham juga menyetujui untuk Shareholders also agreed to distribute dividends
melakukan pembagian dividen dari laba tahun 2022 from 2022 earnings and not to distribute dividends
dan tidak melakukan pembagian dividen dari laba from 2021 earnings using the following:
tahun 2021 dengan penggunaan sebagai berikut:
150
Page 1004
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. DIVIDEN DAN LABA YANG DITENTUKAN 34. DIVIDENDS AND APPROPRIATE OF RETAINED
PENGGUNAANNYA (lanjutan) EARNINGS (continued)
Laba tahun 2022/ Laba tahun 2021/
Income for the Income for the
year 2022 year 2021
Dividen 549.377 - Dividend
Belum ditentukan penggunaannya 2.197.507 1.615.281 Unpropriated reserves
Total 2.746.884 1.615.281 Total
35. KEPENTINGAN NON-PENGENDALI 35. NON-CONTROLLING INTERESTS
Akun ini merupakan hak pemegang saham non- This account represents non-controlling interests in
pengendali atas aset bersih dan bagian rugi bersih net assets and portion of net loss of the consolidated
entitas anak yang dikonsolidasikan. subsidiaries.
a. Ekuitas neto yang dapat diatribusikan kepada c. Net equity attributable to non-controlling
kepentingan non-pengendali adalah sebagai interests is shown below:
berikut:
2023 2022
PT Jasamarga Transjawa Tol 7.593.796 396.638 PT Jasamarga Transjawa Tol
PT Jasamarga Balikpapan Samarinda 647.383 830.628 PT Jasamarga Balikpapan Samarinda
PT Jasamarga Kualanamu Tol 542.157 436.234 PT Jasamarga Kualanamu Tol
PT Marga Sarana Jabar 439.342 405.145 PT Marga Sarana Jabar
PT Cinere Serpong Jaya 408.490 422.590 PT Cinere Serpong Jaya
PT Jasamarga Manado Bitung 326.353 380.871 PT Jasamarga Manado Bitung
PT Jasamarga Kunciran Cengkareng 300.750 281.741 PT Jasamarga Kunciran Cengkareng
PT Marga Trans Nusantara 272.809 280.588 PT Marga Trans Nusantara
PT Jasamarga Japek Selatan 226.249 169.859 PT Jasamarga Japek Selatan
PT Jasamarga Jogja Bawen 106.912 55.865 PT Jasamarga Jogja Bawen
PT Jasamarga Bali Tol 75.248 101.344 PT Jasamarga Bali Tol
PT Jasamarga Probolinggo Banyuwangi 29.119 12.231 PT Jasamarga Probolinggo Banyuwangi
PT Jasamarga Akses Patimban 28.032 - PT Jasamarga Akses Patimban
PT Jalantol Lingkarluar Jakarta 15.121 13.716 PT Jalantol Lingkarluar Jakarta
PT Jasa Marga Related Business 7.205 7.627 PT Jasa Marga Related Business
PT Jasamarga Tollroad Maintenance 709 599 PT Jasamarga Tollroad Maintenance
PT Jasamarga Tollroad Operator 94 110 PT Jasamarga Tollroad Operator
Total 11.019.769 3.795.786 Total
b. Penghasilan komprehensif tahun berjalan yang b. Comprehensive income for the year attributable
dapat diatribusikan kepada kepentingan to non-controlling interests:
non-pengendali:
2023 2022
PT Jasamarga Transjawa Tol 229.797 34.205 PT Jasamarga Transjawa Tol
PT Jasamarga Kualanamu Tol 127.697 61.241 PT Jasamarga Kualanamu Tol
PT Marga Sarana Jabar 17.705 (7.596) PT Marga Sarana Jabar
PT Jasamarga Tollroad Maintenance 754 488 PT Jasa Marga Tollroad Maintenance
PT Jasamarga Japek Selatan 487 680 PT Jasamarga Japek Selatan
PT Jasamarga Probolinggo Banyuwangi 146 (314) PT Jasamarga Probolinggo Banyuwangi
PT Jasamarga Tollroad Operator 29 (1) PT Jasa Marga Tollroad Operator
PT Jasamarga Surabaya Mojokerto - 19.464 PT Jasamarga Surabaya Mojokerto
PT Jasamarga Gempol Pasuruan - (87) PT Jasamarga Gempol Pasuruan
PT Jasamarga Jalanlayang Cikampek - (103.236) PT Jasamarga Jalanlayang Cikampek
PT Jalantol Lingkarluar Jakarta (3) (9) PT Jalantol Lingkarluar Jakarta
PT Jasa Marga Related Business (1.013) (1.191) PT Jasa Marga Related Business
PT Jasamarga Jogja Bawen (1.489) (3.340) PT Jasamarga Jogja Bawen
PT Jasamarga Akses Patimban (3.202) - PT Jasamarga Akses Patimban
PT Jasamarga Kunciran Cengkareng (9.232) (10.076) PT Jasamarga Kunciran Cengkareng
PT Marga Trans Nusantara (18.718) (36.868) PT Marga Trans Nusantara
PT Jasamarga Bali Tol (26.243) (36.710) PT Jasamarga Bali Tol
PT Cinere Serpong Jaya (66.994) (57.921) PT Cinere Serpong Jaya
PT Jasamarga Manado Bitung (125.642) (94.205) PT Jasamarga Manado Bitung
PT Jasamarga Balikpapan Samarinda (157.323) (186.230)
- PT Jasamarga Balikpapan Samarinda
Total (33.244) (421.706) Total
151
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. KEPENTINGAN NON-PENGENDALI (lanjutan) 35. NON-CONTROLLING INTERESTS (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Company’s
manajemen Perusahaan berpendapat bahwa tidak management believes that there are no Subsidiaries
terdapat Entitas Anak yang memiliki kepentingan with non-controlling interests that are individually
non-pengendali yang material secara individu material to the Company’s consolidated financial
terhadap laporan keuangan konsolidasian statements.
Perusahaan.
36. PENDAPATAN TOL DAN LAINNYA 36. TOLL AND OTHER OPERATING REVENUES
Rincian pendapatan tol adalah sebagai berikut: The details of toll revenues are as follows:
2023 2022
Perusahaan The Company
Cikampek - Padalarang 1.202.685 1.148.388 Cikampek - Padalarang
Jakarta - Bogor - Ciawi 1.142.588 1.029.529 Jakarta - Bogor - Ciawi
JORR Seksi non S 1.139.550 1.062.439 JORR Seksi non S
Jakarta - Tangerang 997.036 955.984 Jakarta - Tangerang
Cawang - Tomang - Pluit 971.096 923.278 Cawang - Tomang - Pluit
Prof. Dr. Ir. Sedyatmo 664.599 588.041 Prof. Dr. Ir. Sedyatmo
Padalarang - Cileunyi 463.176 430.584 Padalarang - Cileunyi
Pondok Aren - Bintaro Viaduct - Ulujami 176.039 164.127 Pondok Aren - Bintaro Viaduct - Ulujami
Belawan - Medan - Tanjung Morawa 172.532 165.827 Belawan - Medan - Tanjung Morawa
Jakarta - Cikampek - 674.179 Jakarta - Cikampek
Surabaya - Gempol - 389.308 Surabaya - Gempol
Palimanan - Kanci - 136.421 Palimanan - Kanci
Semarang Seksi A,B,C - 110.944 Semarang Seksi A,B,C
Subtotal 6.929.301 7.779.049 Subtotal
Entitas Anak Subsidiaries
Jasamarga Transjawa Tol (JTT) Jasamarga Transjawa Tol (JTT)
Jakarta - Cikampek 1.360.970 685.158 Jakarta - Cikampek
Surabaya - Gempol 851.150 413.666 Surabaya - Gempol
Palimanan - Kanci 268.879 128.893 Palimanan - Kanci
Semarang Seksi A,B,C 234.557 114.276 Semarang Seksi A,B,C
Surabaya - Mojokerto (JSM) 579.874 549.029 Surabaya - Mojokerto (JSM)
Medan - Kualanamu (JMKT) 523.283 497.802 Medan - Kualanamu (JMKT)
Semarang - Batang (JSB) 485.914 - Semarang - Batang (JSB)
Kunciran - Cengkareng (JKC) 435.302 354.423 Kunciran - Cengkareng (JKC)
Ngawi - Kertosono (JNK) 419.483 - Ngawi - Kertosono (JNK)
Balikpapan - Samarinda (JBS) 363.817 264.314 Balikpapan - Samarinda (JBS)
Gempol - Pasuruan (JGP) 357.872 314.485 Gempol - Pasuruan (JGP)
Bogor Outer Ring Road (MSJ) 287.774 251.278 Bogor Outer Ring Road (MSJ)
Kunciran - Serpong (MTN) 287.206 215.682 Kunciran - Serpong (MTN)
Solo - Ngawi (JSN) 286.048 - Solo - Ngawi (JSN)
Nusa Dua - Benoa (JBT) 145.784 91.329 Nusa Dua - Benoa (JBT)
Cinere - Serpong (CSJ) 76.776 61.384 Cinere - Serpong (CSJ)
Manado - Bitung (JMB) 54.038 51.226 Manado - Bitung (JMB)
Jalanlayang Cikampek (JJC) - 671.956 Jalanlayang Cikampek (JJC)
Subtotal 7.018.728 4.664.901 Subtotal
Total 13.948.029 12.443.950 Total
Kontribusi pendapatan tol Entitas Anak terhadap The contribution of the Subsidiary's toll revenue to
total Pendapatan Tol Kelompok Usaha untuk tahun total Toll Revenue of the Group for 2023 and 2022
2023 dan 2022 adalah masing-masing 50,32% dan is 50.32% and 37.49%, respectively.
37,49%.
152
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. PENDAPATAN TOL DAN LAINNYA (lanjutan) 36. TOLL AND OTHER OPERATING REVENUES
(continued)
Pada tanggal 1 Juli 2022 Perusahaan melakukan On July 1, 2022 the Company spin off the Regional
pemisahan (spin off) Regional Transjawa Tollroad, Transjawa Tollroad, to its Subsidiary,
kepada Entitas Anak, PT Jasamarga Transjawa Tol PT Jasamarga Transjawa Tollroad (JTT) by
(JTT) dengan mengalihkan empat segmen ruas hak transferring four segments of toll road concession
pengusahaan jalan tol (Hak Konsesi) yang meliputi rights (Concession Rights) covering the
ruas Jakarta – Cikampek, Palimanan - Kanci, Jakarta - Cikampek section, Palimanan - Kanci
Semarang Seksi A, B, C dan Surabaya - Gempol. sections, Semarang Sections A, B, C and
Sehubingan dengan transaksi tersebut, maka Surabaya - Gempol. In connection with this
pencatatatan pendapatan tol pada empat ruas hak transaction, the recording of toll revenues on the
pengusahaan jalan tol (Jakarta - Cikampek, four toll road concession rights sections (Jakarta -
Surabaya - Gempol, Palimanan - Kanci, dan Cikampek, Surabaya - Gempol, Palimanan - Kanci,
Semarang Seksi A, B, C) dialihkan ke JTT. and Semarang Sections A, B, C) was transferred to
JTT.
Pada tanggal 1 Juli 2022, Perusahaan telah On July 1, 2022, the Company has transferred 40%
mengalihkan saham di PT Jasamarga Jalanlayang of its shares in PT Jasamarga Jalanlayang
Cikampek (JJC) sebesar 40% kepada JTT dan Cikampek (JJC) to JTT and based on the Deed of
berdasarkan Akta Jual Beli tanggal 10 Oktober 2022 Sale and Purchase dated October 10, 2022 No. 01
No. 01 oleh Notaris Titik Krisna Murti Wikaningsih by Notary Titik Krisna Murti Wikaningsih Hastuti,
Hastuti, S.H., M.Kn., Perusahaan telah mengalihkan S.H., M.Kn., the Company has transferred its entire
keseluruhan kepemilikan saham di JJC sebesar 40% share ownership in JJC to PT Margautama
40% kepada PT Margautama Nusantara, sehingga Nusantara, so that the Company only has indirect
Perusahaan hanya memiliki kepemilikan tidak ownership through JTT of 40% and no longer
langsung melalui JTT sebesar 40% dan tidak lagi consolidates toll revenues JJC into the Company's
mengkonsolidasikan pendapatan tol JJC ke dalam consolidated financial statements.
laporan keuangan konsolidasian Perusahaan.
Beberapa entitas anak menjaminkan pendapatan tol Several subsidiaries pledge toll revenues and other
dan pendapatan usaha lainnya sepanjang konsesi operating income within the concession period for
untuk kredit (Catatan 23). credit (Note 23).
Rincian pendapatan usaha lainnya adalah sebagai The details of other operating revenues are as
berikut: follows:
2023 2022
Jasa Pengoperasian Jalan Tol 533.225 458.790 Toll Road Operating Services
Pendapatan Pemeliharaan Jalan Tol 497.386 395.073 Toll Road Maintenance
Pendapatan BBM SPBU 302.067 181.420 Petroleum Sales
Sewa Lahan 180.723 173.038 Land Rent
Sewa Properti 52.848 52.425 Property Rent
Penjualan Properti 8.584 62.219 Property Sales
Lainnya (Di bawah 2.000) 43.120 15.643 Others (Below Rp2,000)
Total 1.617.953 1.338.608 Total
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR No.
No. 1524/KPTS/M/2020 tanggal 22 Oktober 2020, 1524/KPTS/M/2020 dated October 22, 2020,
tentang penyesuaian tarif tol ruas Jakarta - concerning toll tariff adjustment of Jakarta -
Cikampek. Tarif tol terjauh untuk ruas tersebut Cikampek. The farthest toll tariffs for that segment
adalah sebagai berikut: are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
Jakarta - Cikampek Segmen I (Pondok Gede Barat/Pondok
1 4.000 6.000 6.000 8.000 8.000
Gede Timur)
Jakarta - Cikampek Segmen II (Cikunir, Bekasi Barat,
2 7.000 10.500 10.500 14.000 14.000
Bekasi Timur, Tambun, Cibitung, Cikarang Barat)
Jakarta - Cikampek Segmen III (Cibatu, Cikarang Timur,
3 12.000 18.000 18.000 24.000 24.000
Karawang barat)
Jakarta - Cikampek Segmen IV (Karawang Timur, Dawuan,
4 20.000 30.000 30.000 40.000 40.000
Kalihurip, Cikampek)
153
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. PENDAPATAN TOL DAN LAINNYA (lanjutan) 36. TOLL AND OTHER OPERATING REVENUES
(continued)
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 855/KPTS/M/2023 tanggal 31 Juli 2023, tarif tol No. 855/KPTS/M/2023, dated July 31, 2023, the
terjauh ruas jalan tol Prof. Dr. Ir. Sedyatmo adalah farthest toll tariffs of Prof. Dr. lr. Sedyatmo toll road
sebagai berikut: segment are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Prof DR IR Sedyatmo 8.500 11.000 11.000 12.000 12.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 74/KPTS/M/2022 tanggal 31 Januari 2022 No. 74/KPTS/M/2022 dated January 31, 2022
tentang penetapan tarif dan sistem pengumpulan tol concerning the establishment of tariffs and
secara integrasi pada jalan tol Cawang – Tomang - integrated toll collection systems on Cawang –
Pluit (Lingkar Dalam Kota Jakarta). Berikut tarif tol Tomang - Pluit (The Inner-City Ring Jakarta) toll
terjauh: road. Following the farthest toll rates:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Cawang - Tomang - Pluit 10.500 15.500 15.500 17.500 17.500
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 1137/KPTS/M/2023 tanggal 5 September 2023 No. 1137/KPTS/M/2023 dated September 5, 2023,
tentang penyesuaian tarif tol ruas Surabaya - concerning toll tariff adjustment of Surabaya -
Gempol dan Kejapanan - Gempol, tarif tol terjauh Gempol and Kejapanan - Gempol segment, the
untuk ruas tersebut adalah sebagai berikut: farthest toll tariffs for that segment are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Porong - Kejapanan 6.000 9.000 9.000 12.000 12.000
2 Kejapanan - Gempol 3.500 5.000 5.000 7.000 7.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 1087/KPTS/M/2023 tanggal 28 Agustus 2023, No. 1087/KPTS/M/2023 dated August 28, 2023,
tentang penyesuaian tarif tol ruas Belawan – Medan concerning toll tariff adjustment of Belawan –
- Tanjung Morawa, tarif tol terjauh untuk ruas Medan - Tanjung Morawa segment, the farthest toll
tersebut adalah sebagai berikut: tariffs for that segment are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Belmera 9.000 16.000 16.000 23.000 23.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 755/KPTS/M/2023 tanggal 12 Juli 2023, No. 755/KPTS/M/2023 dated July 12, 2023, toll
penyesuaian tarif tol ruas Palikanci adalah sebagai tariffs adjustment of Palikanci segment are as
berikut: follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Palikanci 13.500 19.500 19.500 32.000 32.000
154
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. PENDAPATAN TOL DAN LAINNYA (lanjutan) 36. TOLL AND OTHER OPERATING REVENUES
(continued)
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 33/KPTS/M/2023 tanggal 16 Januari 2023, No. 33/KPTS/M/2023 dated January 16, 2023,
tentang penyesuaian tarif tol ruas Semarang seksi A, concerning toll tariff adjustment of Semarang A,B,C
B, C, tarif tol terjauh untuk ruas tersebut adalah segment section, the farthest toll tariffs for that
sebagai berikut: segment are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Semarang Seksi A, B, C 5.500 8.500 8.500 11.000 11.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 533/KPTS/M/2023 tanggal 17 Mei 2023, tentang No. 533/KPTS/M/2023 dated May 17, 2023,
penyesuaian tarif tol ruas Padalarang – Cileunyi, tarif concerning toll tariff adjustment of Padalarang -
terjauh untuk ruas tersebut adalah sebagai berikut: Cileunyi segment, the farthest toll tariffs for that
segment are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Padaleunyi 10.500 18.500 18.500 25.000 25.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 496/KPTS/M/2023 tanggal 2 Mei 2023, tentang No. 496/KPTS/M/2023 dated May 2, 2023
penyesuaian tarif tol ruas Cikampek – Purwakarta - concerning toll tariff adjustment of Cikampek -
Padalarang, tarif tol terjauh untuk ruas tersebut Purwakarta - Padalarang segment, the farthest toll
adalah sebagai berikut: tariffs for that segment are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Cipularang 45.000 76.000 76.000 110.000 110.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 1604/KPTS/M/2023 tanggal 16 November 2023 No. 1604/KPTS/M/2023 dated November 16, 2023
tentang kenaikan tarif dan sistem pengumpulan tol regarding tariff increases and the system is called
secara Integrasi pada jalan tol lingkar luar Jakarta in an integrated manner on the Jakarta outer ring
seksi W1-W2 utara-W2 selatan-S-E1-E2-E3-jalan toll road section W1-W2 utara-W2 selatan-S-E1-
akses Tanjung Priok seksi E-1, E-2, E-2A, NS dan E2-E3-Tanjung Priok access road section E-1, E-2,
jalan tol Pondok Aren–Ulujami. E-2A, NS and the Pondok Aren - Ulujami toll road.
Golongan/Group
No Ruas/ Section
I II III IV V
1 JORR E1, E2, E3 dan W2S 17.000 25.000 25.000 33.500 33.500
2 Pondok Aren - Bintaro Viaduct - Ulujami 3.500 5.000 5.000 6.500 6.500
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 1527/KPTS/M/2021 tanggal 10 Desember 2021, No. 1527/KPTS/M/2021 dated December 10, 2021,
tentang penyesuaian tarif tol ruas Jakarta - concerning toll tariff adjustment of Jakarta -
Tangerang, tarif tol terjauh untuk ruas tersebut Tangerang segment, the farthest toll tariffs for that
adalah sebagai berikut: segment are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Jakarta - Tangerang 8.000 12.000 12.000 15.500 15.500
155
Page 1009
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. PENDAPATAN TOL DAN LAINNYA (lanjutan) 36. TOLL AND OTHER OPERATING REVENUES
(continued)
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 854KPTS/M/2023 tanggal 31 Juli 2023, tentang No. 854/KPTS/M/2023 dated July 31, 2023,
penyesuaian tarif tol ruas Jakarta – Bogor - Ciawi concerning toll tariff adjustment of Jakarta - Bogor
(Jagorawi), tarif tol terjauh untuk ruas tersebut - Ciawi (Jagorawi) segment, the farthest toll tariffs
adalah sebagai berikut: for that segment are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Jakarta - Bogor - Ciawi 7.500 12.000 12.000 17.000 17.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 310/KPTS/M/2023 tanggal 24 Februari 2023, No. 310/KPTS/M/2023 dated February 24, 2023, the
tarif tol terjauh ruas Sentul Selatan - Simpang farthest toll tariffs of Sentul Selatan - Simpang
Semplak, yang dioperasikan oleh PT Marga Sarana Semplak segment, which operated by PT Marga
Jabar adalah sebagai berikut: Sarana Jabar are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Sentul Selatan - Simpang Semplak 15.000 22.500 22.500 30.000 30.000
2 Cibadak - Kayumanis 5.500 8.000 8.000 11.000 11.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 236/KPTS/M/2022 tanggal 4 Maret 2022 untuk No. 236/KPTS/M/2022 dated March 4, 2022 for the
ruas Surabaya - Mojokerto yang dikelola Surabaya - Mojokerto section managed by
PT Jasamarga Surabaya Mojokerto, tarif terjauh PT Jasamarga Surabaya Mojokerto, the farthest
untuk ruas tersebut adalah sebagai berikut: rates for these sections are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 SS Waru Sepanjang (terbuka) 2.500 4.500 4.500 6.500 6.500
2 SS Waru - WRR Warugunung (Terbuka) 7.500 12.500 12.500 19.000 19.000
3 PWRR - Mojokerto (Tertutup) 31.500 52.000 52.000 78.500 78.500
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 75/KPTS/M/2022 tanggal 31 Januari 2022 untuk No. 75/KPTS/M/2022 dated January 31, 2022 for
ruas Nusa Dua - Ngurah Rai - Benoa yang dikelola the Nusa Dua - Ngurah Rai - Benoa section
PT Jasamarga Bali Tol, tarif terjauh untuk ruas managed by PT Jasamarga Bali Tol, the farthest
tersebut adalah sebagai berikut: rates for these sections are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V VI
1 Bali Mandara (Nusa Dua - Ngurah Rai - Benoa) 13.000 19.500 19.500 25.500 25.500 5.000
Berdasarkan keputusan Menteri PUPR Based on the Decree of Minister of PUPR
No. 1519/KPTS/M/2023 tanggal 25 Oktober 2023, No. 1519/KPTS/M/2021 dated October 25, 2023,
tarif tol terjauh ruas Tanjung Morawa - Tebing the farthest toll tariffs of Tanjung Morawa - Tebing
Tinggi, yang dioperasikan oleh PT Jasamarga Tinggi segment, which operated by PT Jasamarga
Kualanamu Tol adalah sebagai berikut: Kualanamu Tol are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Tanjung Morawa - Tebing Tinggi 60.000 89.500 89.500 119.500 119.500
156
Page 1010
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. PENDAPATAN TOL DAN LAINNYA (lanjutan) 36. TOLL AND OTHER OPERATING REVENUES
(continued)
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 967/KPTS/M/2023 tanggal 15 Agustus 2023, No. 967/KPTS/M/2023 dated August 15, 2023, the
tarif tol terjauh ruas Gempol - Pasuruan, yang farthest toll tariffs of Gempol - Pasuruan segment,
dioperasikan oleh PT Jasamarga Gempol Pasuruan which operated by PT Jasamarga Gempol
adalah sebagai berikut: Pasuruan are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Gempol - Pasuruan 46.500 70.000 70.000 93.000 93.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 325/KPTS/M/2023 tanggal 3 Maret 2023, tarif tol No. 325/KPTS/M/2023 dated March 3, 2023, the
terjauh ruas Kunciran - Serpong yang dioperasikan farthest toll tariffs of Kunciran - Serpong segment,
oleh PT Marga Trans Nusantara adalah sebagai which operated by PT Marga Trans Nusantara are
berikut: as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Kunciran - Serpong 21.000 31.500 31.500 41.500 41.500
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 398/KPTS/M/2023 tanggal 27 Maret 2023, tarif No. 398/KPTS/M/2023 dated March 27, 2023, the
tol terjauh ruas Balikpapan - Samarinda yang farthest toll tariffs of Balikpapan - Samarinda
dioperasikan oleh PT Jasamarga Balikpapan segment, which operated by PT Jasamarga
Samarinda adalah sebagai berikut: Balikpapan Samarinda are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Balikpapan - Samarinda 146.500 219.500 219.500 293.000 293.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 168/KPTS/M/2022 tanggal 25 Februari 2022, No. 168/KPTS/M/2022 dated February 25, 2022,
tarif tol terjauh ruas Manado - Bitung yang the farthest toll tariffs of Manado - Bitung segment,
dioperasikan oleh PT Jasamarga Manado Bitung which operated by PT Jasamarga Manado Bitung
adalah sebagai berikut: are as follows:
Ruas/ Section Golongan/Group
No
I II III IV V
1 Manado - Bitung 44.000 66.000 66.000 88.000 88.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 592/KPTS/M/2021 tanggal 18 Mei 2021, tarif tol No. 592/KPTS/M/2021 dated May 18, 2021, the
terjauh ruas Junction Serpong - Pamulang yang farthest toll tariffs of Junction Serpong - Pamulang
dioperasikan oleh PT Cinere Serpong Jaya adalah segment, which operated by PT Cinere Serpong
sebagai berikut: Jaya are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Junction Serpong - Pamulang 11.000 16.500 16.500 22.000 22.000
157
Page 1011
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. PENDAPATAN TOL DAN LAINNYA (lanjutan) 36. TOLL AND OTHER OPERATING REVENUES
(continued)
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 1982/KPTS/M/2023 tanggal 29 Desember 2023, No. 1982/KPTS/M/2023 dated December 29, 2023,
tarif tol terjauh ruas Jc. Benda – Jc. Kunciran yang the farthest toll tariffs of Jc. Benda – Jc. Kunciran
dioperasikan oleh PT Jasamarga Kunciran operated by PT Jasamarga Kunciran Cengkareng
Cengkareng adalah sebagai berikut: are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 JB Benda - JC Kunciran 27.000 41.000 41.000 54.500 54.500
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 873/KPTS/M/2023 tanggal 31 Juli 2023, tarif tol No. 873/KPTS/M/2023 dated July 31, 2023, the
terjauh ruas Ngawi - Kertosono yang dioperasikan farthest toll tariffs of Ngawi – Kertosono operated by
oleh PT Jasamarga Ngawi Kertosono Kediri adalah PT Jasamarga Ngawi Kertosono are as follows:
sebagai berikut:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Ngawi - Kertosono 98.000 147.000 147.000 196.000 196.000
Berdasarkan keputusan Menteri PUPR Based on the decree of Minister of PUPR
No. 1155/KPTS/M/2023 tanggal 15 September No. 1155/KPTS/M/2023 dated September 15, 2023,
2023, tarif tol terjauh ruas Batang-Semarang yang the farthest toll tariffs of Batang – Semarang
dioperasikan oleh PT Jasamarga Semarang - operated by PT Jasamarga Semarang Batang are
Batang adalah sebagai berikut: as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Batang - Semarang 111.500 167.500 167.500 223.000 223.000
37. PENDAPATAN DAN BEBAN KONSTRUKSI 37. CONSTRUCTION REVENUES AND EXPENSE
Pendapatan konstruksi adalah kompensasi untuk Construction revenue is the compensation for the
jasa yang dilakukan Kelompok Usaha dalam service performed by the Group for building new toll
pembangunan jalan tol baru dan peningkatan roads and upgrading toll roads capacity.
kapasitas jalan tol. Pendapatan konstruksi dinilai Construction revenue is measured using cost-plus
dengan menggunakan metode cost-plus, dimana method, which specifies the margin and added up to
seluruh biaya yang dapat diatribusikan langsung all cost directly attributable to the acquiring cost of
sebagai nilai perolehan aset tambahan dengan the assets.
margin tertentu.
2023 2022
Pendapatan Konstruksi 5.752.623 2.800.291 Construction Revenues
Beban Konstruksi (5.716.823) (2.773.136) Construction Expenses
Margin Konstruksi 35.800 27.155 Construction Margin
158
Page 1012
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. BEBAN TOL DAN USAHA LAINNYA 38. TOLL AND OTHER OPERATING EXPENSES
Akun ini terdiri dari: This account consist of:
2023 2022
Amortisasi (Catatan 13) 2.035.946 2.248.623 Amortization (Notes 13)
Gaji dan Tunjangan 902.894 719.503 Salaries and Allowance
Harga Pokok Penjualan 886.980 705.816 Cost of Goods Sold
Provisi Pelapisan Ulang Jalan Tol (Catatan 28) 756.824 733.600 Provision for Toll Road Overlay (Notes 28)
Pemeliharaan Jalan dan Maintenance of Roads and
Sarana Pelengkap Jalan Tol 635.729 547.247 Toll Road Complementary Facilities
Pajak Bumi dan Bangunan 617.245 649.370 Land and Building Tax
Pelayanan Jalan Tol 314.176 265.128 Toll Road Services
Bahan Bakar, Listrik, dan Air 151.216 123.521 Fuel, Electricity, and Water
Pengumpulan Tol 109.261 139.049 Toll Collection
Penyusutan (Catatan 11 dan 12) 86.902 122.658 Depreciation (Notes 11 and 12)
Sewa (Catatan 27) 73.863 72.440 Rent (Note 27)
Lainnya (Di bawah Rp2.000) 72.220 64.661 Others (Below Rp2,000)
Total 6.643.256 6.391.616 Total
Harga Pokok Penjualan merupakan beban langsung Cost of Goods Sold are direct expenses owned by
yang dimiliki oleh JMRB dan JMTM, Entitas Anak, JMRB and JMTM, Subsidiaries, which consist of
meliputi kontrak manajemen, BBM, pemeliharaan management fee, fuel, toll road maintenance, and
jalan tol, dan lainnya. others.
39. BEBAN UMUM DAN ADMINISTRASI 39. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah The details of general and administrative expenses
sebagai berikut: are as follows:
2023 2022
Gaji dan Tunjangan 1.378.044 1.385.337 Salaries and Allowance
Pajak Iuran dan Retribusi 97.146 84.492 Taxes, Contribution and Retribution
Jasa Profesional 95.104 75.010 Professional Fees
Administrasi Kantor dan Sumbangan 81.533 64.156 Office Administration and Donation
Penyusutan (Catatan 11) 68.224 77.257 Depreciation (Note 11)
Perbaikan dan Pemeliharaan Repair and Maintenance
Aset Tetap 57.574 42.822 Fixed Asset
Amortisasi (Catatan 14) 48.931 41.660 Amortization (Note 14)
Transportasi dan Perjalanan Dinas 42.867 36.413 Transportation and Business Travel
Publikasi 29.168 8.664 Publications
Bahan Bakar, Listrik, dan Air 26.167 20.952 Fuel, Electricity, and Water
Program Tanggung Jawab Sosial Social and Enviromental
dan Lingkungan 24.344 11.406 Responsibility Program
Sewa (Catatan 27) 17.381 25.011 Rent (Note 27)
Lainnya (Di bawah Rp3.000) 41.451 61.603 Others (Below Rp3,000)
Total 2.007.934 1.934.783 Total
159
Page 1013
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. PENGHASILAN KEUANGAN DAN PENGHASILAN 40. FINANCE INCOME AND OTHER INCOME
LAIN-LAIN
2023 2022
Penghasilan Keuangan Finance Income
Penghasilan bunga deposito 120.355 78.913 Deposits interest income
Penghasilan jasa giro 42.095 57.908 Current accounts income
Penghasilan bunga pinjaman entitas Income interest on in associates,
asosiasi, ventura bersama, dan lainnya 93.516 15.600 joint ventures, and others
Subtotal 255.966 152.421 Subtotal
Beban Pajak Penghasilan Keuangan Tax Expense of Finance Income
Beban pajak giro (8.258) (11.648) Current accounts expense
Beban pajak deposito (22.417) (15.809) Deposits interest expense
Subtotal (30.675) (27.457) Subtotal
Keuntungan Pelepasan Investasi Gain on Divestment
Pelepasan investasi PT Ismawa Trimitra - 58.367 Divestment of PT Ismawa Trimitra
Pelepasan investasi PT Jasamarga Jalanlayang Cikampek - 2.186.678 Divestment of PT Jasamarga Jalanlayang Cikampek
Subtotal - 2.245.045 Subtotal
Penghasilan Lain-Lain Other Income
Penghasilan atas ganti rugi kerusakan aset 26.757 2.003 Income on asset damage compensation
Pemulihan Penyisihan Piutang Lain-Lain (Catatan 6) 25.919 4.723 Recovery of Other Receivables Allowance (Note 6)
Penyesuaian pencadangan MLFF 14.768 - Adjustment on provisions for MLFF
Pendapatan Dividen PT Marga Mandala Sakti 13.118 10.866 Dividend Income from PT Marga Mandala Sakti
Pendapatan Dividen PT Jakarta Lingkar Baratsatu 4.655 - Dividend Income from PT Jakarta Lingkar Baratsatu
Keuntungan penjualan aset tetap 2.587 8.621 Gains on disposal of fixed assets
Penyesuaian Atribusi Imbalan Kerja Adjustments to Attribution of Employee Benefits
atas Program Pensiun - 7.375 for Pension Plan
Keuntungan Investasi KIK EBA - 58.913 Gain on Investment KIK EBA
Pemulihan Nilai Piutang PSBI - 93.763 Recovery of Impairment Recievable PSBI
Lainnya (Di bawah Rp2.000) 62.303 51.740 Others (Below Rp2,000)
Subtotal 150.107 238.004 Subtotal
Total 375.398 362.968 Total
41. BEBAN LAIN-LAIN 41. OTHER EXPENSES
Rincian beban lain-lain adalah sebagai berikut: The details of other expenses are as follows:
2023 2022
Dampak Penurunan Nilai Biaya Prakarsa 25.726 13.500 Impairment of Initiative Cost
Penyisihan Piutang Lain-Lain (Catatan 6) 10.606 31.735 Other Receivables Allowance (Note 6)
Pencadangan Implementasi MLFF 8.961 189.271 Provision for implementation of MLFF
Biaya Keagenan 7.272 1.499 Agency Fee
Administrasi Bank 3.608 5.371 Bank Administration
Beban Provisi Pinjaman 3.577 23.329 Loan Provision Expense
Pencadangan atas ISAK 34 - 211.681 Provision of ISAK 34
Iuran Tambahan Defisit Selain Additional Deficit Dues Other Than
Kekurangan Solvabilitas - 103.421 Solvency Deficiencies
Dampak Penurunan Nilai Atas Investasi Impairment of Investment
Jasamarga Gedebage Cilacap - 52.975 Jasamarga Gedebage Cilacap
Biaya Kelebihan Pembayaran Manfaat Cost of Overpayment of Benefits of
Multi Lane Free Flow - 14.912 Multi Lane Free Flow
Penghapusan Aset Properti Investasi Write-off of Rest Area Investment Property
Tempat Istirahat 389 B - 6.438 Assets 389 B
Lainnya (Di bawah Rp2.000) 60.347 54.188 Others (Below Rp2,000)
Total 120.097 708.320 Total
160
Page 1014
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. BIAYA KEUANGAN 42. FINANCE COSTS
Rincian biaya keuangan adalah sebagai berikut: The details of finance costs are as follows:
2023 2022
Utang bunga bank 2.844.956 2.988.452 Bank interest loans
Beban bagi hasil syariah 444.358 551.077 Profit sharing syariah
Utang bunga obligasi 154.821 162.558 Bonds Interest
Utang bunga BLU 96.808 84.226 BLU interest expense
Beban bunga liabilitas sewa 12.224 6.867 Lease interest expense
Utang lembaga keuangan bukan bank 12.196 31.535 Non-bank financial institutions
Lainnya 26.989 60.627 Others
Total 3.592.352 3.885.342 Total
43. LABA PER SAHAM 43. EARNINGS PER SHARE
Sampai dengan tanggal 31 Desember 2023, Until the date of December 31, 2023, the Company
Perusahaan tidak melakukan pembelian kembali did not repurchase its shares or issued new shares,
saham maupun menerbitkan saham baru, sehingga so the number of shares as of December 31, 2023
jumlah saham pada 31 Desember 2023 adalah is 7,257,871,200 shares.
7.257.871.200 lembar.
Laba per saham dihitung dari laba tahun berjalan Earnings per share is calculated from profit of the
yang dapat diatribusikan kepada pemilik entitas current year attributable to owners of the parent
induk dibagi dengan jumlah rata-rata tertimbang divided by the weighted average of outstanding
saham pada tahun berjalan, dengan rincian sebagai shares during the year, with details as follows:
berikut:
2023 2022
Laba tahun berjalan (Rupiah penuh) 6.793.551.210.505 2.746.884.072.330 Profit for the year (full Rupiah)
Rata-rata tertimbang Weighted average of
saham beredar (lembar) 7.257.871.200 7.257.871.200 outstanding shares
Laba Per Saham (Rupiah penuh) 936,03 378,47 Earnings per Share (full Rupiah)
161
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. SALDO DAN SIFAT TRANSAKSI PIHAK YANG 44. BALANCES AND NATURE OF RELATED
BERELASI PARTIES TRANSACTIONS
Kelompok Usaha melakukan transaksi dengan The Group normally enters into transactions with
pihak-pihak berelasi. Berikut adalah transaksi related parties. Below are the material transactions
dengan pihak-pihak berelasi yang material: with related parties:
Pihak Berelasi/ Hubungan/ Jenis Transaksi/
Related Parties Nature of Relationship Nature of Transactions
Pemerintah Republik Indonesia Kementerian Keuangan Dikendalikan oleh Pemerintah Pusat Republik Hak Konsesi atas Ruang Tol, Utang Bantuan Pemerintah, Dana Talangan
Indonesia/ Pembebasan Tanah dan Perpajakan/ Concession Rights on Toll Roads,
Controlled by Central Government of the Republic of Government Assistance Debt, Land Acquisition Bailouts and Taxation
Indonesia
PT Adhi Karya (Persero) Tbk Dikendalikan oleh Pemerintah Pusat Republik Kontraktor dalam Pembangunan dan Pemeliharaan Aset Tetap dan Jalan Tol/
Indonesia/ Contractor for Construction and Maintenance of Fixed Assets and Toll Roads
Controlled by Central Government of the Republic of
Indonesia
PT Asuransi Jiwasraya (Persero) Dikendalikan oleh Pemerintah Pusat Republik Beban Asuransi Jiwa Pensiunan Karyawan/
Indonesia/ Life Insurance Expenses for Pension Employees
Controlled by Central Government of the Republic of
Indonesia
PT Bank Mandiri (Persero) Tbk Dikendalikan oleh Pemerintah Pusat Republik Penempatan Giro, Deposito Berjangka, Investasi Jangka Pendek, Dana yang
Indonesia/ Dibatasi Penggunaannya, Fasilitas Kredit Modal Kerja, Fasilitas Kredit Sindikasi,
Controlled by Central Government of the Republic of Biaya Keuangan, Piutang Lain-lain dan Pendapatan Bunga/ Placement of Current
Indonesia Accounts, Time Deposits, Short Term Investments, Restricted Funds, Working
Capital Credit Facility, Syndicated Loans Facility, Finance Charges, Other
Receivables and Interest Income
PT Bank Negara Indonesia (Persero) Tbk Dikendalikan oleh Pemerintah Pusat Republik Penempatan Giro, Deposito Berjangka, Fasilitas Kredit Investasi, Fasilitas Kredit
Indonesia/ Sindikasi, Bank untuk Pengumpulan Tol, Biaya Keuangan Pendapatan Bunga dan
Controlled by Central Government of the Republic of Dana Dibatasi Penggunaannya/ Placement of Current Accounts, Time Deposits,
Indonesia Investment Credit Facility, Syndicated Loans Facility, Bank for Toll Collection,
Finance Charges, Interest Income and Restricted Funds
PT Bank Rakyat Indonesia (Persero) Tbk Dikendalikan oleh Pemerintah Pusat Republik Penempatan Giro, Deposito Berjangka, Fasilitas Kredit Investasi, Fasilitas Kredit
Indonesia/ Sindikasi, Bank untuk Pengumpulan Tol, Biaya Keuangan, Piutang Lain-lain dan
Controlled by Central Government of the Republic of Pendapatan Bunga/ Placement of Current Accounts, Time Deposits, Investment
Indonesia Credit Facility, Syndicated Loans Facility, Bank for Toll Collection, Finance
Charges, Other Receivables and Interest Income
PT Bank Tabungan Negara (Persero) Tbk Dikendalikan oleh Pemerintah Pusat Republik Penempatan Giro, Deposito Berjangka, Fasilitas Kredit Investasi, Fasilitas Kredit
Indonesia/ Sindikasi, Biaya Keuangan dan Pendapatan Bunga/ Placement of Current
Controlled by Central Government of the Republic of Accounts, Time Deposits, Investment Credit Facility, Syndicated Loans Facility,
Indonesia Finance Charges and Interest Income
PT Sarana Multi Infrastruktur (Persero) Dikendalikan oleh Pemerintah Pusat Republik Pinjaman kepada Lembaga Keuangan Bukan Bank/
Indonesia/ Loans to Non-Bank Financial Institutions
Controlled by Central Government of the Republic of
Indonesia
Lembaga Pembiayaan Ekspor Impor Dikendalikan oleh Pemerintah Pusat Republik Pinjaman kepada Lembaga Keuangan Bukan Bank/
Indonesia/ Loans to Non-Bank Financial Institutions
Controlled by Central Government of the Republic of
Indonesia
PT Hutama Karya (Persero) Dikendalikan oleh Pemerintah Pusat Republik Kontraktor dalam Pembangunan dan Pemeliharaan Aset Tetap dan Jalan Tol dan
Indonesia/ Piutang Lain-lain/ Contractor for Construction and Maintenance of Property and
Controlled by Central Government of the Republic of Equipment and Toll Roads and Other Receivables
Indonesia
BPJS Ketenagakerjaan Dikendalikan oleh Pemerintah Pusat Republik Beban Asuransi Kecelakaan Kerja Karyawan, Pemegang Saham Non-Pengendali/
Indonesia/ Insurance Expenses for Employees and Non Controlling Shareholder
Controlled by Central Government of the Republic of
Indonesia
PT Pembangunan Perumahan (Persero) Tbk Dikendalikan oleh Pemerintah Pusat Republik Kontraktor dalam Pembangunan dan Pemeliharaan Aset Tetap dan Jalan, Dana
Indonesia/ Talangan Tanah/ Contractor for Construction and Maintenance of Property and
Controlled by Central Government of the Republic of Equipment and Toll Roads, Land Bridging Fund
Indonesia
PT Perusahaan Listrik Negara (Persero) Dikendalikan oleh Pemerintah Pusat Republik Beban Listrik Peralatan Tol dan Gedung/
Indonesia/ Electricity for Toll Equipment and Buildings
Controlled by Central Government of the Republic of
Indonesia
PT Waskita Karya (Persero) Tbk Dikendalikan oleh Pemerintah Pusat Republik Kontraktor dalam Pembangunan dan Pemeliharaan Aset Tetap dan Jalan, Dana
Indonesia/ Talangan Tanah/ Contractor for Construction and Maintenance of Fixed Assets
Controlled by Central Government of the Republic of and Toll Roads, Land Bridging Fund
Indonesia
PT Wijaya Karya (Persero) Tbk Dikendalikan oleh Pemerintah Pusat Republik Kontraktor dalam Pembangunan dan Pemeliharaan Aset Tetap dan Jalan, Dana
Indonesia/ Talangan Tanah dan Piutang Lain-lain/ Contractor for Construction and
Controlled by Central Government of the Republic of Maintenance of Fixed Assets and Toll Roads, Land Bridging Fund and Other
Indonesia Receivables
Koperasi Jasa Marga Bhakti Pengendalian Manajemen Kunci/ Pembelian Aset dan Perlengkapan, Beban Outsourcing Pegawai, Sewa
Key Management Control Kendaraan dan Peralatan Tol/ Purchase of Property and Equipment, Outsourcing
Expenses, Vehicles and Toll Equipment Lease
162
Page 1016
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. SALDO DAN SIFAT TRANSAKSI PIHAK YANG 44. BALANCES AND NATURE OF RELATED
BERELASI (lanjutan) PARTIES TRANSACTIONS (continued)
Kelompok Usaha melakukan transaksi dengan The Group normally enters into transactions with
pihak-pihak berelasi. Berikut adalah transaksi related parties. Below are the material transactions
dengan pihak-pihak berelasi yang material: with related parties: (continued)
(lanjutan)
Pihak Berelasi/ Hubungan/ Jenis Transaksi/
Related Parties Nature of Relationship Nature of Transactions
PT Pilar Sinergi BUMN Indonesia Entitas Asosiasi/ Investasi pada Perusahaan Asosiasi/
Associate Investments in Associated Company
PT Virama Karya (Persero) Dikendalikan oleh Pemerintah Pusat Republik Konsultan dalam Pembangunan dan Pemeliharaan Aset Tetap dan Jalan Tol/
Indonesia/ Consultant for Construction and Maintenance of Fixed Assets and Toll Roads
Controlled by Central Government of the Republic of
Indonesia
PT Bank Syariah Indonesia Tbk Entitas yang Berelasi dengan Pemerintah/ Penempatan Giro, Deposito Berjangka, Investasi Jangka Pendek, Dana yang
Goverment Related Entities Dibatasi Penggunaannya, Fasilitas Kredit Modal Kerja, Fasilitas Kredit Sindikasi,
Biaya Keuangan dan Pendapatan Bunga/ Placement of Current Accounts, Time
Deposits, Short Term Investments, Restricted Funds, Working Capital Credit
Facility, Syndicated Loans Facility, Finance Charges and Interest Income
PT Yodya Karya (Persero) Entitas yang Berelasi dengan Pemerintah/ Beban Akrual/
Goverment Related Entities Accrued Expense
PT Bank Mandiri Taspen Entitas yang Berelasi dengan Pemerintah/ Penempatan Giro/
Goverment Related Entities Placement of Current Accounts
PT Hutama Marga Waskita (HAMAWAS) Entitas yang Berelasi dengan Pemerintah/ Aset Keuangan Lainnya/
Goverment Related Entities Other Financial Assets
PT Pertamina Retail Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Cibitung Tanjung Priok Port Tollways Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Waskita Bumi Wira Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Cimanggis Cibitung Tollways Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Pertamina Patra Niaga Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Waskita Sriwijaya Tol Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Wijaya Karya Realty Tbk Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT PP Semarang Demak Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Jasamarga Jalanlayang Cikampek Entitas Asosiasi/ Piutang Lain-lain/
Associate Other Receivables
PT Trans Jabar Tol Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Jasamarga Pandaan Tol Entitas Asosiasi/ Piutang Lain-lain/
Associate Other Receivables
PT Marga Lingkar Jakarta Entitas Asosiasi/ Piutang Lain-lain/
Associate Other Receivables
PT Trans Marga Jateng Entitas Asosiasi/ Piutang Lain-lain/
Associate Other Receivables
163
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. SALDO DAN SIFAT TRANSAKSI PIHAK YANG 44. BALANCES AND NATURE OF RELATED
BERELASI (lanjutan) PARTIES TRANSACTIONS (continued)
Kelompok Usaha melakukan transaksi dengan The Group normally enters into transactions with
pihak-pihak berelasi. Berikut adalah transaksi related parties. Below are the material transactions
dengan pihak-pihak berelasi yang material: with related parties: (continued)
(lanjutan)
Pihak Berelasi/ Hubungan/ Jenis Transaksi/
Related Parties Nature of Relationship Nature of Transactions
PT Jasamarga Pandaan Malang Entitas Asosiasi/ Piutang Lain-lain/
Associate Other Receivables
PT Waskita Beton Precast Tbk Entitas yang Berelasi dengan Pemerintah/ Piutang Lain-lain/
Goverment Related Entities Other Receivables
PT Jasamarga Semarang Batang Entitas Asosiasi/ Piutang Lain-lain/
Associate Other Receivables
PT Jasamarga Solo Ngawi Entitas Asosiasi/ Piutang Lain-lain/
Associate Other Receivables
PT Jasamarga Ngawi Kertosono Kediri Entitas Asosiasi/ Piutang Lain-lain/
Associate Other Receivables
Induk Koperasi Karyawan Jasa Marga Pengendalian Manajemen Kunci/ Piutang Lain-lain/
Key Management Control Other Receivables
Dalam kegiatan usahanya, Kelompok Usaha In the normal course of business, the Group
melakukan transaksi dengan pihak-pihak berelasi entered into certain transactions with the related
yang dilakukan dengan syarat-syarat dan kondisi parties conducted by normal terms and conditions.
normal. Transaksi ini termasuk pembayaran oleh These transactions include payments made by the
Kelompok Usaha atas beban-beban pihak-pihak Group to the related parties or vice versa. Balance
berelasi atau sebaliknya. Saldo transaksi dengan of related parties accounts as of December 31,
pihak berelasi pada tanggal 31 Desember 2023 dan 2023 and 2022 are as follows:
2022 adalah sebagai berikut:
164
Page 1018
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. SALDO DAN SIFAT TRANSAKSI PIHAK YANG 44. BALANCES AND NATURE OF RELATED
BERELASI (lanjutan) PARTIES TRANSACTIONS (continued)
a. Pemerintah a. Government
Persentase dari Total Aset/
Percentage from Total Asset
2023 2022 2023 2022
Aset/ Assets
Kas dan Setara Kas/ Cash and Cash Equivalents
Bank/ Cash in Banks
Rupiah
PT Bank Mandiri (Persero) Tbk 690.954 3.615.494 0,53% 3,97%
PT Bank Rakyat Indonesia (Persero) Tbk 101.095 139.470 0,08% 0,15%
PT Bank Negara Indonesia (Persero) Tbk 94.034 54.096 0,07% 0,50%
PT Bank Tabungan Negara (Persero) Tbk 5.396 1.531 0,00% 0,00%
PT Bank Syariah Indonesia Tbk 5.321 17.749 0,00% 0,02%
PT Bank Mandiri Taspen 71 64 0,00% 0,00%
Sub Total 896.871 3.828.404 0,68% 4,20%
Dolar Amerika Serikat/ United States Dollar
PT Bank Mandiri (Persero) Tbk 384 85 0,00% 0,00%
Sub Total 384 85 0,00% 0,00%
Deposito Berjangka/ Time Deposits
Rupiah
PT Bank Rakyat Indonesia (Persero) Tbk 1.632.600 2.076.562 1,26% 0,43%
PT Bank Syariah Indonesia Tbk 724.690 330.000 0,56% 0,36%
PT Bank Tabungan Negara (Persero) Tbk 269.505 242.896 0,21% 0,27%
PT Bank Negara Indonesia (Persero) Tbk 89.000 367.500 0,07% 0,40%
PT Bank Mandiri (Persero) Tbk 77.000 201.606 0,06% 0,22%
PT Bank Mandiri Taspen 32.000 - 0,02% 0,00%
Sub Total 2.824.795 3.218.564 2,18% 3,53%
Dolar Amerika Serikat/ United States Dollar
PT Bank Rakyat Indonesia (Persero) Tbk 16.958 17.304 0,01% 0,02%
Sub Total Deposito Berjangka/ Time Deposits 16.958 17.304 0,01% 0,02%
Total Kas dan Setara Kas/ Total Cash and
Cash Equivalents 3.739.008 7.064.357 2,89% 7,75%
Piutang Lain-lain/ Other Receivables
Lancar/ Current
PT Jasamarga Jalanlayang Cikampek *) 140.989 130.264 0,11% 0,14%
PT Bank Mandiri (Persero) Tbk 31.198 12.580 0,02% 0,01%
PT Hutama Karya (Persero) 28.247 28.309 0,02% 0,03%
PT Waskita Sriwijaya Tol 24.254 7.413 0,02% 0,01%
PT Trans Jabar Tol 20.397 16.548 0,02% 0,02%
PT Cibitung Tanjung Priok Port Tollways 14.186 48.180 0,01% 0,05%
PT Jasamarga Pandaan Tol 13.308 11.043 0,01% 0,01%
PT Cimanggis Cibitung Tollways 11.068 7.715 0,01% 0,01%
PT Waskita Bumi Wira 10.239 10.369 0,01% 0,01%
PT PP Semarang Demak 9.503 - 0,01% -
PT Marga Lingkar Jakarta 7.831 17.935 0,01% 0,02%
PT Pertamina Retail 7.101 25.269 0,01% 0,03%
PT Trans Marga Jateng 5.651 5.862 0,00% 0,01%
PT Bank Rakyat Indonesia (Persero) Tbk 5.334 13.853 0,00% 0,02%
PT Jasamarga Pandaan Malang 3.934 13.436 0,00% 0,01%
PT Bank Negara Indonesia (Persero) Tbk 3.134 2.642 0,00% 0,00%
PT Waskita Beton Precast Tbk 2.567 3.198 0,00% 0,00%
PT Wijaya Karya (Persero) Tbk 2.486 2.525 0,00% 0,00%
PT Jasamarga Semarang Batang - 54.044 - 0,06%
PT Jasamarga Solo Ngawi - 54.036 - 0,06%
PT Jasamarga Ngawi Kertosono Kediri - 39.002 - 0,04%
PT Pembangunan Perumahan (Persero) Tbk - 12.117 - 0,01%
Induk Koperasi Karyawan Jasa Marga - 4.160 - 0,00%
Lainnya Berelasi (Di bawah Rp2.000)/
Others (Below Rp2,000) 2.799 7.078 0,00% 0,01%
Total Piutang Lain-lain/ Other Receivables 344.226 527.578 0,27% 0,58%
Piutang Lain-lain/ Other Receivables
Tidak lancar/ Non Current
PT Jasamarga Jalanlayang Cikampek *) 275.000 115.000 0,21% 0,13%
Total 275.000 115.000 0,21% 0,13%
*)Direklasifikasi, lihat catatan 50/ Reclassified, see note 50
165
Page 1019
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. SALDO DAN SIFAT TRANSAKSI PIHAK YANG 44. BALANCES AND NATURE OF RELATED
BERELASI (lanjutan) PARTIES TRANSACTIONS (continued)
a. Pemerintah (lanjutan) a. Government (continued)
Persentase dari Total Aset/
Percentage from Total Asset
2023 2022 2023 2022
Dana Dibatasi Penggunaannya/ Restricted Funds
Lancar/ Current
Bank
Rekening Pembebasan Tanah/ Land Acqusition
Account
PT Bank Mandiri (Persero) Tbk 3.769 125 0,00% 0,00%
PT Bank Negara Indonesia (Persero) Tbk 522 46 0,00% 0,00%
PT Bank Rakyat Indonesia (Persero) Tbk 18 3.131 0,00% 0,00%
Subtotal 4.309 3.302 0,00% 0,00%
Jaminan Sindikasi Bank/ Syndicated Bank
Guarantee
PT Bank Negara Indonesia (Persero) Tbk 146.476 15.366 0,11% 0,02%
PT Bank Mandiri (Persero) Tbk 130.119 9.840 0,10% 0,01%
PT Bank Rakyat Indonesia (Persero) Tbk 2.247 4.960 0,00% 0,01%
Subtotal 278.842 30.166 0,22% 0,03%
Rekening Amanat Pendapatan Tol/ Toll
Collection Escrow Account
PT Bank Mandiri (Persero) Tbk 181.296 6.803 0,14% 0,01%
PT Bank Rakyat Indonesia (Persero) Tbk 17.295 116 0,01% 0,00%
PT Bank Negara Indonesia (Persero) Tbk 2.594 47 0,00% 0,00%
Subtotal 201.185 6.966 0,16% 0,01%
Deposito
Rekening Pembebasan Tanah/ Land Acqusition
Account
PT Bank Mandiri (Persero) Tbk - 9.973 0,00% 0,01%
Subtotal - 9.973 0,00% -
Jaminan pelaksanaan/Performance Bond
PT Bank Mandiri (Persero) Tbk 7.345 - 0,01% -
Subtotal 7.345 - 0,01% -
Subtotal Lancar/ Subtotal Current 491.681 50.407 0,38% 0,06%
Tidak Lancar/ Non-Current
Bank
Jaminan Sindikasi Bank/ Syndicated Bank
Guarantee
PT Bank Mandiri (Persero) Tbk 52.966 26.406 0,04% 0,03%
PT Bank Negara Indonesia (Persero) Tbk 54.443 5.261 0,04% 0,01%
PT Bank Rakyat Indonesia (Persero) Tbk 29.453 10.685 0,02% 0,01%
Subtotal 136.862 42.352 0,11% 0,05%
Jaminan Pelaksanaan/ Performance Bond
PT Bank Mandiri (Persero) Tbk 44.821 57.955 - 0,06%
PT Bank Negara Indonesia (Persero) Tbk 4.449 - 0,00% -
Subtotal 49.270 57.955 0,04% 0,06%
Deposito
Jaminan Sindikasi Bank/ Syndicated Bank
Guarantee
PT Bank Mandiri (Persero) Tbk 5.419 7.345 0,00% 0,01%
Subtotal 5.419 7.345 0,00% 0,01%
Jaminan Pelaksanaan/ Performance Bond
PT Bank Mandiri (Persero) Tbk - 17.114 0,00% 0,02%
Subtotal - 17.114 0,00% 0,02%
Jaminan Pemeliharaan/ Maintenance Bond
PT Bank Mandiri (Persero) Tbk 5.231 5.231 0,00% 0,01%
Subtotal 5.231 5.231 0,00% 0,01%
Subtotal Tidak Lancar/ Subtotal Non-Current 196.782 129.997 0,15% 0,14%
Total Dana Dibatasi Penggunaannya/ Total
Restricted Funds 688.463 180.404 0,53% 0,20%
166
Page 1020
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. SALDO DAN SIFAT TRANSAKSI PIHAK YANG 44. BALANCES AND NATURE OF RELATED
BERELASI (lanjutan) PARTIES TRANSACTIONS (continued)
a. Pemerintah (lanjutan) a. Government (continued)
Persentase dari Total Liabilitas/
Percentage from Total Liabilities
2023 2022 2023 2022
Liabilitas/ Liabilities
Beban Akrual/ Accrued Expenses
Beban Kontraktor dan Konsultan/
Contractors and Consultant Expense
PT Waskita Karya (Persero) Tbk 1.873.180 1.413.258 2,07% 3,02%
PT Adhi Karya (Persero) Tbk 698.506 389.920 0,77% 0,43%
PT Pembangunan Perumahan (Persero) Tbk 51.851 23.378 0,06% 0,04%
PT Wijaya Karya (Persero) Tbk 42.957 9.660 0,05% 1,65%
PT Virama Karya (Persero) 11.230 3.199 0,01% 0,00%
PT Yodya Karya (Persero) 2.028 - 0,00% -
Subtotal 2.679.752 1.839.415 2,95% 5,14%
Beban Bunga/ Interest Expenses
Utang Bank/ Bank Loans
PT Bank Mandiri (Persero) Tbk 7.098 5.972 0,01% 0,01%
PT Bank Syariah Indonesia Tbk 4.241 3.787 0,00% 0,00%
PT Bank Negara Indonesia (Persero) Tbk 1.603 729 0,00% 0,00%
PT Sarana Multi Infrastruktur (Persero) 884 351 0,00% 0,00%
Subtotal 13.826 10.839 0,02% 0,01%
Total Beban Akrual/ Total Accrued Expenses 2.693.578 1.850.254 2,97% 5,15%
Utang Bank/ Bank Loans
Utang Jangka Pendek/ Short Term Loans
PT Bank Negara Indonesia (Persero) Tbk 2.101.257 1.598.442 2,32% 2,44%
PT Bank Mandiri (Persero) Tbk 525.000 - 0,58% -
PT Bank Syariah Indonesia Tbk 100.000 - 0,11% -
Subtotal 2.726.257 1.598.442 3,01% 2,44%
Utang Bank Jangka Panjang-Bagian Jangka
Pendek/ Long Term Bank Loans-Current Maturities
PT Bank Mandiri (Persero) Tbk 281.081 86.573 0,31% 0,13%
PT Bank Negara Indonesia (Persero) Tbk 274.283 73.368 0,30% 0,11%
PT Bank Rakyat Indonesia (Persero) Tbk 177.994 65.549 0,20% 0,10%
PT Sarana Multi Infrastruktur (Persero) 40.485 11.717 0,04% 0,02%
PT Bank Syariah Indonesia Tbk 17.266 6.492 0,02% 0,01%
Lembaga Pembiayaan Ekspor Indonesia 14.456 5.269 0,02% 0,01%
PT Bank Tabungan Negara (Persero) Tbk 10.073 8.935 0,01% 0,01%
Subtotal 815.638 257.903 0,90% 0,39%
Utang Bank Jangka Panjang - Bagian Jangka
Panjang/ Long Term Bank Loans - Long Term Portion
PT Bank Mandiri (Persero) Tbk 18.037.489 12.586.942 19,95% 19,21%
PT Bank Negara Indonesia (Persero) Tbk 8.608.686 3.394.032 9,52% 5,18%
PT Bank Syariah Indonesia Tbk 3.430.905 3.059.078 3,80% 4,67%
PT Sarana Multi Infrastruktur (Persero) 3.010.962 1.815.093 3,33% 2,77%
PT Bank Rakyat Indonesia (Persero) Tbk 1.437.213 2.440.005 1,59% 3,72%
Lembaga Pembiayaan Ekspor Indonesia 700.987 715.656 0,78% 1,09%
PT Bank Tabungan Negara (Persero) Tbk 36.838 46.911 0,04% 0,07%
Subtotal 35.263.080 24.057.717 39,02% 36,72%
Total Utang Bank/ Bank Loans 38.804.975 25.914.062 42,94% 39,55%
`
Utang Lembaga Keuangan Bukan Bank/
Non - Bank Financial Institution
Utang Lembaga Keuangan Bukan Bank Jangka Pendek/
Non - Bank Financial Institution Short Term Loan
PT Sarana Multi Infrastruktur (Persero) 908.102 - 1,00% -
Subtotal 908.102 - 1,00% -
Utang Lembaga Keuangan Bukan Bank
Jangka Panjang Bagian Jangka Pendek/
Non - Bank Financial Institution Long
- Current Maturities
PT Sarana Multi Infrastruktur (Persero) 200.000 - 0,22% -
Subtotal 200.000 - 0,22% -
167
Page 1021
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. SALDO DAN SIFAT TRANSAKSI PIHAK YANG 44. BALANCES AND NATURE OF RELATED
BERELASI (lanjutan) PARTIES TRANSACTIONS (continued)
a. Pemerintah (lanjutan) a. Government (continued)
Persentase dari Total Liabilitas/
Percentage from Total Liabilities
2023 2022 2023 2022
Utang Lembaga Keuangan Bukan Bank Jangka Panjang/
Non - Bank Financial Institution Long Term Loan
PT Sarana Multi Infrastruktur (Persero) - 200.000 - 0,33%
Subtotal - 200.000 - 0,31%
Total Utang Lembaga Keuangan Bukan Bank/
Non - Bank Financial Institution 1.108.102 200.000 1,23% 0,31%
Utang Usaha/ Accounts Payable
Koperasi Jasa Marga Bhakti I 3.296 - 0,00% 0,00%
Badan Penyelenggara Jaminan Sosial - 2.231 0,00% 0,00%
Lainnya (Dibawah Rp2.000) /
Others (Below Rp2,000) 6.227 4.590 0,01% 0,01%
Total Utang Usaha/ Accounts Payable 9.523 6.821 0,01% 0,01%
Utang Kontraktor Jangka Pendek/
Short-Term Contractors Payable
PT Waskita Karya (Persero) Tbk 225.538 186.867 0,25% 0,29%
PT Wijaya Karya (Persero) Tbk 70.019 27.085 0,08% 0,04%
PT Pembangunan Perumahan (Persero) Tbk 32.899 24.676 0,04% 0,04%
PT Virama Karya (Persero) 4.176 - 0,00% 0,00%
PT Adhi Karya (Persero) Tbk 3.499 2.695 0,00% 0,00%
Lain-lain (Dibawah Rp2.000) /
Others (Below Rp2,000) 41 93 0,00% 0,00%
Total Utang Kontraktor Jangka Pendek/
Short-Term Contractors Payable 336.172 241.416 0,38% 0,37%
Utang Kontraktor Jangka Panjang/
Long-term Contractors Payable
PT Waskita Karya (Persero) Tbk 128.427 95.272 0,14% 0,15%
PT Adhi Karya (Persero) Tbk 97.815 43.346 0,11% 0,07%
PT Pembangunan Perumahan (Persero) Tbk 41.416 74.836 0,05% 0,11%
Total Utang Kontraktor Jangka Panjang/
Long-term Contractors Payable 267.658 213.454 0,30% 0,33%
b. Remunerasi Komisaris dan Direksi b. Remuneration of Commissioners and
Directors
(i) Jumlah remunerasi yang diterima (i) Total remuneration received by the Board
Dewan Komisaris untuk tahun-tahun yang of Commissioners for the years ended on
berakhir pada tanggal 31 Desember 2023 December 31, 2023 and 2022 amounted
dan 2022 masing-masing sebesar to Rp10,821 and Rp10,706, respectively.
Rp10.821 dan Rp10.706.
(ii) Jumlah remunerasi yang diterima Direksi (ii) Total remuneration received by the Board
untuk untuk tahun-tahun yang berakhir of Directors for the years ended on
pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022 amounted
2022 masing-masing sebesar Rp20.074 to Rp20,074 and Rp20,754, respectively.
dan Rp20.754.
168
Page 1022
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
COMMITMENTS
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(i) Kelompok Usaha telah memperoleh (i) The Group has acquired the right of toll
penetapan hak pengusahaan jalan tol (Hak road concession (Concession Right)
Konsesi) yang diterbitkan oleh Pemerintah, issued by the Government, which consists
meliputi 13 (tiga belas) ruas jalan tol, of 13 (thirteen) toll roads, in accordance
berdasarkan Keputusan Menteri Pekerjaan with the Minister of Public Works Decree
Umum No. 242/KPTS/M/2006 tanggal No. 242/KPTS/M/2006 dated June 8, 2006,
8 Juni 2006, yang kemudian ditindaklanjuti followed by the signing of the PPJT for
dengan penandatanganan PPJT pada each toll road dated July 7, 2006 with
tanggal 7 Juli 2006 untuk masing-masing concession period of 40 (forty) years, and
ruas jalan tol, dengan masa konsesi effective on January 1, 2005 until
selama 40 (empat puluh) tahun, yang December 31, 2044 with details as follows:
berlaku efektif sejak tanggal 1 Januari 2005
sampai dengan tanggal
31 Desember 2044, dengan rincian
sebagai berikut:
1. Ruas Jakarta - Bogor - Ciawi, 1. Jakarta - Bogor - Ciawi Toll Road,
berdasarkan PPJT No. according to PPJT
246/PPJT/VII/Mn/2006 yang telah No. 246/PPJT/VII/Mn/2006 which was
diamendemen terakhir dengan Akta lastly amended by Deed of
Amendemen III Nomor 10 tanggal Amendment III Number 10 dated
15 Desember 2022; December 15, 2022;
2. Ruas Jakarta - Tangerang, 2. Jakarta - Tangerang Toll Road,
berdasarkan PPJT according to PPJT
No. 247/PPJT/VII/Mn/2006 yang telah No. 247/PPJT/VII/Mn/2006 which was
diamendemen terakhir dengan Akta lastly amended by Deed of
Amendemen II Nomor 06 tanggal Amendment II Number 06 dated
8 Desember 2022; December 8, 2022;
3. Ruas Surabaya - Gempol, 3. Surabaya - Gempol Toll Road,
berdasarkan PPJT according to PPJT
No. 248/PPJT/VII/Mn/2006 yang telah No. 248/PPJT/VII/Mn/2006 that has
diamendemen pertama kali pada been amended for the first time on
11 November 2021 dan telah dialihkan November 11, 2021 and has been
kepada PT Jasamarga Transjawa Tol transferred to PT Jasamarga
sebagaimana dijelaskan pada bagian Transjawa Tol as explained in the next
selanjutnya; section;
4. Ruas Jakarta - Cikampek, 4. Jakarta - Cikampek Toll Road,
berdasarkan PPJT according to PPJT
No. 249/PPJT/VII/Mn/2006 dan telah No. 249/PPJT/VII/Mn/2006 and has
dialihkan kepada PT Jasamarga been transferred to PT Jasamarga
Transjawa Tol sebagaimana Transjawa Tol as explained in the next
dijelaskan pada bagian selanjutnya; section;
5. Ruas Padalarang - Cileunyi, 5. Padalarang - Cileunyi Toll Road,
berdasarkan PPJT according to PPJT
No. 250/PPJT/VII/Mn/2006 yang telah No. 250/PPJT/VII/Mn/2006 which was
diamendemen terakhir dengan Akta lastly amended by Deed of
Amendemen II Nomor 01 tanggal Amendment II Number 01 dated
7 November 2022; November 7, 2022;
169
Page 1023
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
6. Ruas Prof. Dr. Ir. Sedyatmo, 6. Prof. Dr. Ir. Sedyatmo Toll Road,
berdasarkan PPJT according to PPJT
No. 251/PPJT/VII/Mn/2006 dengan No. 251/PPJT/VII/Mn/2006 which was
Akta Amendemen II Nomor 04 tanggal lastly amended by Deed of
8 Desember 2022; Amendment II Number 04 dated
December 8, 2022;
7. Ruas Cawang - Tomang - Pluit, 7. Cawang - Tomang - Pluit Toll Road,
berdasarkan PPJT according to PPJT
No. 252/PPJT/VII/Mn/2006 yang telah No. 252/PPJT/VII/Mn/2006 which was
diamendemen terakhir dengan Akta lastly amended by Deed of
Amendemen II Nomor 02 tanggal Amendment II Number 02 dated
8 Desember 2022; December 8, 2022;
8. Ruas Belawan - Medan - 8. Belawan - Medan - Tanjung Morawa
Tanjung Morawa, PPJT Toll Road. according to PPJT
No. 253/PPJT/VII/Mn/2006 yang telah No. 253/PPJT/VII/Mn/2006 which was
diamendemen terakhir dengan Akta lastly amended by Deed of
Amendemen II Nomor 03 tanggal Amendment II Number 03 dated
7 November 2022; November 7, 2022;
9. Ruas Semarang Seksi 9. Semarang Toll Road, Sections A. B. C
A. B. C, berdasarkan PPJT according to PPJT No.
No. 254/PPJT/VII/Mn/2006 yang telah 254/PPJT/VII/Mn/2006 that has been
diamendemen pertama kali pada 11 amended for the first time on
November 2021 dan telah dialihkan November 11, 2021 and has been
kepada PT Jasamarga Transjawa Tol transferred to PT Jasamarga
sebagaimana dijelaskan pada bagian Transjawa Tol as explained in the next
selanjutnya; section;
10. Ruas Pondok Aren - Bintaro Viaduct - 10. Pondok Aren - Bintaro Viaduct -
Ulujami, berdasarkan PPJT Ulujami Toll Road, according to PPJT
No. 255/PPJT/VII/Mn/2006 yang telah No. 255/PPJT/VII/Mn/2006 which was
diamendemen terakhir dengan Akta lastly amended by Deed of
Amendemen II Nomor 03 tanggal Amendment II Number 03 dated
8 Desember 2022; December 8, 2022;
11. Ruas Palimanan - Kanci, berdasarkan 11. Palimanan - Kanci Toll Road,
PPJT No. 256/PPJT/VII/Mn/2006 yang according to PPJT
telah diamendemen pertama kali pada No. 256/PPJT/VII/Mn/2006 that has
11 November 2021 dan telah dialihkan been amended for the first time on
kepada PT Jasamarga Transjawa Tol November 11, 2021 and has been
sebagaimana dijelaskan pada bagian transferred to PT Jasamarga
selanjutnya; Transjawa Tol as explained in the next
section;
12. Ruas Lingkar Luar Jakarta (JORR) 12. Jakarta Outer Ring Road (JORR) Toll
Ruas E1. E2. E3. W2, berdasarkan Road, Sections E1. E2. E3. W2,
PPJT No. 257/PPJT/VII/Mn/2006 yang according to PPJT No.
telah diamendemen terakhir dengan 257/PPJT/VII/Mn/2006 which was
Akta Amendemen III Nomor 05 lastly amended by Deed of
tanggal 8 Desember 2022; dan Amendment III Number 05 dated
December 8, 2022; and
13. Ruas Cikampek - Padalarang, 13. Cikampek - Padalarang Toll Road,
berdasarkan PPJT according to PPJT
No.258/PPJT/VII/Mn/2006 yang telah No. 258/PPJT/VII/Mn/2006 which was
diamendemen terakhir dengan Akta lastly amended by Deed of
Amendemen II Nomor 02 tanggal Amendment of II Number 02 dated
7 November 2022. November 7, 2022.
170
Page 1024
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
Pada tanggal 1 Juli 2022 Perusahaan On July 1, 2022, the Company will spin off
melakukan pemisahan (spin off) Regional the Regional Transjawa Tollroad, to
Transjawa Tollroad, kepada PT Jasamarga Transjawa Tol. The
PT Jasamarga Transjawa Tol. Perusahaan Company transferred four segments of toll
mengalihkan empat segmen ruas hak road concession rights (Concession
pengusahaan jalan tol (Hak Konsesi) yang Rights) which include:
meliputi:
1. Ruas Jakarta – Cikampek, 1. Jakarta – Cikampek Toll Road as the
sebagaimana Akta Amendemen II Restatement Amendment II Deed
Pernyataan Kembali nomor 04 tanggal number 04 dated June 29, 2022 as last
29 Juni 2022 sebagaimana terakhir amended by Amendment III Deed
diubah dengan Akta Amendemen III number 25 dated January 17, 2023;
nomor 25 tanggal 17 Januari 2023;
2. Ruas Palimanan – Kanci 2. Palimanan – Kanci Toll Road as the
sebagaimana Akta Amendemen II Restatement Amendment II Deed
Pernyataan Kembali nomor 05 tanggal number 05 dated June 29, 2022 as last
29 Juni 2022 sebagaimana terakhir amended by Amendment III Deed
diubah dengan Akta Amendemen III number 26 dated January 17, 2023;
nomor 26 tanggal 17 Januari 2023;
3. Ruas Semarang Seksi A, B, C 3. Semarang Seksi A, B, C, Toll Road as
sebagaimana Akta Amendemen II the Restatement Amendment II Deed
Pernyataan Kembali nomor 06 tanggal number 06 dated June 29, 2022 as last
29 Juni 2022 sebagaimana terakhir amended by Amendment III Deed
diubah dengan Akta Amendemen III number 24 dated January 17, 2023;
nomor 24 tanggal 17 Januari 2023; and
dan
4. Ruas Surabaya – Gempol 4. Surabaya – Gempol Toll Road as the
sebagaimana Akta Amendemen II Restatement Amendment II Deed
Pernyataan Kembali nomor 07 tanggal number 07 dated June 29, 2022 as last
29 Juni 2022 sebagaimana terakhir amended by Amendment III Deed
diubah dengan Akta Amendemen III number 23 dated January 17, 2023.
nomor 23 tanggal 17 Januari 2023.
Sehubungan dengan perolehan Hak In connection with the aforementioned
Konsesi dimaksud, Perusahaan diwajibkan Concession Rights, the Company is
membentuk jaminan pemeliharaan dengan required to establish a maintenance
nilai sekurang-kurangnya 10% (sepuluh guarantee with a value of not less than
persen) dari realisasi pendapatan tol dan 10% (ten percent) of the actual toll revenue
pendapatan usaha lain yang diterima pada and revenue obtained from other
atau sebelum tahun terakhir masa konsesi businesses on or before the last year of the
dimana besarannya berdasarkan laporan concession period whereby such amount is
keuangan tahunan terakhir yang tersedia calculated based on the latest audited
dan telah diaudit. Jaminan pemeliharaan annual financial statements. The
tersebut diserahkan kepada Pemerintah aforementioned maintenance guarantee
dalam waktu 6 (enam) bulan sebelum shall be given to the Government within 6
masa konsesi berakhir dan jaminan (six) months before the expiration of
pemeliharaan ini tetap berlaku sampai concession period and shall continue for
dengan 12 (dua belas) bulan setelah the successive 12 (twelve) months
berakhirnya masa konsesi. following the expiration of concession
period.
171
Page 1025
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
(ii) Perjanjian Investasi Jalan Tol (ii) Toll Road Investment Agreement
1. Ruas Bogor Outer Ring Road 1. Bogor Outer Ring Road
PT Marga Sarana Jabar (MSJ) dan PT Marga Sarana Jabar (MSJ) and the
Pemerintah telah menandatangani Akta Government have signed the Toll Road
Perjanjian Pengusahaan Jalan Tol No. Concession Agreement No. 4 dated
4 tanggal 8 Agustus 2011 yang terakhir August 8, 2011 which was last
diubah dengan Amendemen XI amended by Amendment XI of Toll
sebagaimana tercantum dalam Akta Road Concession Agreement Deed No.
No. 01 tanggal 3 Januari 2023 dibuat di 01 dated January 3, 2023 in front of
hadapan Rina Utami Djauhari, S.H., Rina Utami Djauhari, S.H., Notary in
Notaris di Jakarta. Jakarta.
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and
31 Desember 2022, Perusahaan December 31, 2022, the Company’s
memiliki penyertaan saham di MSJ has a 55% shareholding in MSJ each.
sebesar 55%.
2. Ruas Tol Gempol - Pasuruan 2. Gempol - Pasuruan Toll Road
PT Jasamarga Gempol Pasuruan PT Jasamarga Gempol Pasuruan (JGP)
(JGP) dan Pemerintah telah and the Government have signed the
menandatangani Akta Perjanjian Deed of Concession Agreement for Toll
Pengusahaan Jalan Tol No. 5 tanggal Road No. 5 dated June 7, 2011, the
7 Juni 2011 yang terakhir diubah latest amended by Amendment XI of
dengan Amendemen XI Perjanjian Toll Road Concession No. 03 dated
Pengusahaan Jalan Tol January 9, 2023 made in front of Rina
No. 03 tanggal 9 Januari 2023 dibuat di Utami Djauhari, S.H., Notary in Jakarta.
hadapan Rina Utami Djauhari, S.H.,
Notaris di Jakarta.
Pada tanggal 1 Juli 2022, Perusahaan As of July 1, 2022, the Company has
telah mengalihkan saham di JGP transferred its 99.35% stake in JGP to
sebesar 99,35% kepada JTT. JTT.
3. Ruas Tol Semarang - Solo 3. Semarang - Solo Toll Road
PT Trans Marga Jateng (TMJ) dan PT Trans Marga Jateng (TMJ) and the
Pemerintah telah menandatangani Akta Government have signed the Toll Road
Perjanjian Pengusahaan Jalan Tol No. Concession Agreement No. 10 dated
10 tanggal 30 Maret 2012 yang terakhir March 30, 2012 which was last
diubah dengan Amendemen XI amended by Amendment XI of Toll
Perjanjian Pengusahaan Jalan Tol Road Concession Agreement No. 5
No. 5 tanggal 10 Februari 2020 dibuat di dated February 10, 2020 in front of Rina
hadapan Rina Utami Djauhari, S.H., Utami Djauhari, S.H., Notary in Jakarta.
Notaris di Jakarta.
Pada tanggal 1 Juli 2022, Perusahaan As of July 1, 2022, the Company has
telah mengalihkan saham di TMJ transferred its 50.91% stake in TMJ to
sebesar 50,91% kepada JTT. JTT.
172
Page 1026
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
4. Ruas Tol Cengkareng - Kunciran 4. Cengkareng - Kunciran Toll Road
PT Jasamarga Kunciran Cengkareng PT Jasamarga Kunciran Cengkareng
(JKC) dan Pemerintah telah (JKC) and the Government have signed
menandatangani Akta Perjanjian Deed of Toll Road Concession
Pengusahaan Jalan Tol No. 6 tanggal Agreement No. 6 dated June 7, 2011
7 Juni 2011 yang terakhir diubah which was last amended by
dengan Amendemen XII Perjanjian Amendment XII of Toll Road
Pengusahaan Jalan Tol No. 02 tanggal Concession Agreement No. 02 dated
17 Juli 2023 dibuat di hadapan Rina July 17, 2023 in front of Rina Utami
Utami Djauhari, S.H., Notaris di Jakarta. Djauhari, S.H., Notary in Jakarta.
Pada tanggal 31 Desember 2023, As of December 31, 2023, the
Perusahaan memiliki penyertaan Company’s owns JKC amounting to
saham di JKC sebesar 78,53%. 78.53%.
5. Ruas Tol Kunciran - Serpong 5. Kunciran - Serpong Toll Road
PT Marga Trans Nusantara (MTN) dan PT Marga Trans Nusantara (MTN) and
Pemerintah telah menandatangani Akta the Government have stipulated the Toll
Perjanjian Pengusahaan Jalan Tol Road Concession Agreement Deed No.
No. 7 tanggal 7 Juni 2011 yang terakhir 7 dated June 7, 2011 which was last
diubah dengan Amendemen XII amended by Amendment XII of the Toll
Perjanjian Pengusahaan Jalan Tol No. Road Concession Agreement No. 25
25 tanggal 26 Desember 2022 dibuat di dated December 26, 2022 in front of
hadapan Rina Utami Djauhari, S.H., Rina Utami Djauhari, S.H., Notary in
Notaris di Jakarta. Jakarta.
Pada tanggal 31 Desember 2023, As of December 31, 2023, the
Perusahaan memiliki penyertaan Company’s owns MTN amounting to
saham di MTN sebesar 60%. 60%.
6. Ruas Tol JORR seksi W2 Utara 6. JORR Toll Road section W2 North
PT Marga Lingkar Jakarta (MLJ) dan PT Marga Lingkar Jakarta (MLJ) and
Pemerintah telah menandatangani Akta the Government have signed the Toll
Perjanjian Pengusahaan Jalan Tol No. Road Concession Agreement No. 3
3 tanggal 7 Juni 2011 yang terakhir dated June 7, 2011 which was last
diubah dengan Amendemen V amended by Amendment V of Toll Road
Perjanjian Pengusahaan Jalan Tol No. Concession Agreement No. 02 January
02 tanggal 6 Januari 2023 dibuat di 6, 2023 in front of Rina Utami Djauhari,
hadapan Rina Utami Djauhari, S.H., S.H., Notary in Jakarta.
Notaris di Jakarta.
Pada tanggal 31 Desember 2023, As of December 31, 2023, the Company
Perusahaan memiliki penyertaan owns MLJ Shares amounting to 51%.
saham di MLJ sebesar 51%.
173
Page 1027
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
7. Ruas Tol Medan - Kualanamu - 7. Medan - Kualanamu - Tebing Tinggi
Tebing Tinggi Toll Road
PT Jasamarga Kualanamu Tol (JMKT) PT Jasamarga Kualanamu Tol (JMKT)
dan Pemerintah telah menandatangani and the Government has signed Toll
Akta Perjanjian Pengusahaan Jalan Tol Road Concession Agreement No. 1
No. 1 tanggal 5 Januari 2015 yang dated January 5, 2015 which was last
terakhir diubah dengan Amendemen IX amended by Amendment IX of Toll
Perjanjian Pengusahaan Jalan Tol Road Concession Medan-Kualanamu-
Ruas Jalan Tol Medan-Kualanamu- Tebing Tinggi Toll Road Agreement No.
Tebing Tinggi No. 02 tanggal 02 February 7, 2023 in front of Rina
7 Februari 2023 dibuat di hadapan Rina Utami Djauhari, S.H., Notary in Jakarta.
Utami Djauhari, S.H., Notaris di Jakarta.
Pada tanggal 31 Desember 2023, As of December 31, 2023, the
Perusahaan memiliki penyertaan Company owns JMKT Shares
saham pada JMKT sebesar 55%. amounting to 55%.
8. Ruas Tol Solo - Mantingan - Ngawi 8. Solo - Mantingan - Ngawi Toll Road
PT Jasamarga Solo Ngawi (JSN) dan PT Jasamarga Solo Ngawi (JSN) and
Pemerintah telah menandatangani Akta the Government have signed the Toll
Perjanjian Pengusahaan Jalan Tol No. Road Concession Agreement Deed No.
18 tanggal 28 Juni 2011 yang terakhir 18 dated June 28, 2011 which was last
diubah dengan Amendemen XI amended by Amendment XI of the Toll
Perjanjian Pengusahaan Jalan Tol No. Road Concession Agreement No. 09
09 tanggal 23 November 2022 dibuat di dated November 23, 2022 in front of
hadapan Rina Utami Djauhari, S.H., Rina Utami Djauhari, S.H., Notary in
Notaris di Jakarta. Jakarta.
Pada tanggal 31 Desember 2023, As of December 31, 2023, the
Perusahaan memiliki penyertaan Company has an indirect share
saham secara tidak langsung pada JSN participation in JSN through JTT of
melalui JTT sebesar 60%. 60%.
9. Ruas Tol Ngawi - Kertosono 9. Ngawi - Kertosono Toll Road
PT Jasamarga Ngawi Kertosono Kediri PT Jasamarga Ngawi Kertosono Kediri
(JNK) dan Pemerintah telah (JNK) and the Government have signed
menandatangani Akta Perjanjian the Toll Road Concession Agreement
Pengusahaan Jalan Tol tanggal Deed dated June 28, 2011 which was
28 Juni 2011 yang terakhir diubah last amended by Amendment XI Toll
dengan Amendemen XI Perjanjian Road Concession Agreement number
Pengusahaan Jalan Tol nomor 08 08 dated November 23, 2022 in front of
tanggal 23 November 2022 dibuat di Rina Utami Djauhari, S.H., Notary in
hadapan Rina Utami Djauhari, S.H., Jakarta
Notaris di Jakarta.
174
Page 1028
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
9. Ruas Tol Ngawi - Kertosono (lanjutan) 9. Ngawi - Kertosono Toll Road
(continued)
Pada tanggal 31 Desember 2023, As of December 31, 2023, the
Perusahaan memiliki penyertaan Company has an indirect share
saham secara tidak langsung pada JNK participation in JNK through JTT of
melalui JTT sebesar 60%. 60%.
10. Ruas Tol Serpong - Cinere 10. Serpong - Cinere Toll Road
PT Cinere Serpong Jaya (CSJ) dan PT Cinere Serpong Jaya (CSJ) and the
Pemerintah telah menandatangani Akta Government have signed the Toll Road
Perjanjian Pengusahaan Jalan Tol Concession Agreement No. 20 dated
No. 20 tanggal 28 Juni 2011 yang June 28, 2011 the latest amended by
terakhir diubah dengan Amendemen X Amendment X of Toll Road Concession
berdasarkan Akta No. 16 tanggal Agreement No. 16 dated January 10,
10 Januari 2023 dibuat di hadapan Rina 2023 in front of Rina Utami Djauhari,
Utami Djauhari, S.H., Notaris di Jakarta. S.H., Notary in Jakarta.
Pada tanggal 31 Desember 2023, As of December 31, 2023, the
Perusahaan memiliki penyertaan Company owns 55% of CSJ shares.
saham dalam CSJ sebesar 55%.
11. Ruas Tol Gempol - Pandaan 11. Gempol – Pandaan Toll Road
PT Jasamarga Pandaan Tol (JPT) dan PT Jasamarga Pandaan Tol (JPT) and
Pemerintah telah menandatangani Akta the Government have signed the Deed
Perjanjian Pengusahaan Jalan Tol of Concession Agreement for Toll Road
No. 4 tanggal 7 Juni 2011 yang terakhir No. 4 dated June 7, 2011, the latest
diubah dengan Amendemen III amended by Amendment III of Toll
Perjanjian Pengusahaan Jalan Tol Road Concession No. 18 dated January
No. 18 tanggal 10 Januari 2023 dibuat 10, 2023 in front of Rina Utami Djauhari,
di hadapan Rina Utami Djauhari, S.H., S.H., Notary in Jakarta.
Notaris di Jakarta.
Pada tanggal 1 Juli 2022, perusahaan As of July 1, 2022, the Company has
telah mengalihkan kepemilikan saham transferred its 40% stake in JPT to JTT.
di JPT sebesar 40% kepada JTT.
12. Ruas Tol Nusa Dua - Tanjung Benoa 12. Nusa Dua - Tanjung Benoa Toll Road
PT Jasamarga Bali Tol (JBT) dan PT Jasamarga Bali Tol (JBT) and the
Pemerintah telah menandatangani Akta Government have approved the Toll
Perjanjian Pengusahaan Jalan Tol Road Concession Agreement Deed No.
No. 10 tanggal 16 Desember 2011 10 dated December 16, 2011 of Rina
dibuat dihadapan Rina Utami Djauhari, Utami Djauhari, S.H., notary in Jakarta
S.H., notaris di Jakarta yang terakhir as last amended by Amendment II of
diubah dengan Amendemen II Toll Road Concession No. 11 dated
Perjanjian Pengusahaan Jalan Tol December 19, 2023 in front of Rina
No. 11 tanggal 19 Desember 2023 Utami Djauhari, S.H., Notary in Jakarta.
dibuat di hadapan Rina Utami Djauhari,
S.H., Notaris di Jakarta
175
Page 1029
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
12. Ruas Tol Nusa Dua - Tanjung Benoa 12. Nusa Dua - Tanjung Benoa Toll Road
(lanjutan) (continued)
Pada tanggal 31 Desember 2023, As of December 31, 2023, the
perusahaan kepemilikan saham di JBT Company has 64.44% stake in JBT.
sebesar 64,44%.
13. Ruas Tol Surabaya - Mojokerto 13. Surabaya - Mojokerto Toll Road
PT Jasamarga Surabaya Mojokerto PT Jasamarga Surabaya Mojokerto
(JSM) dan Pemerintah telah (JSM) and the Government have signed
menandatangani Akta Perjanjian the Toll Road Concession Agreement
Pengusahaan Jalan Tol No. 2 tanggal Deed No. 2 dated June 7, 2011 the
7 Juni 2011 yang terakhir diubah latest amended by Amendment XI
dengan Amendemen XI berdasarkan based on Deed No. 08 dated February
Akta No. 08 tanggal 9 Februari 2023 9, 2023 in front of Rina Utami Djauhari,
dibuat di hadapan Rina Utami Djauhari, S.H., Notary in Jakarta.
S.H., Notaris di Jakarta.
Pada tanggal 1 Juli 2022, Perusahaan As of July 1, 2022, the Company has
telah mengalihkan kepemilikan saham transferred its 55.51% stake in JSM to
sebesar 55,51% di JSM kepada JTT. JTT.
14. Ruas Tol Semarang - Batang 14. Semarang - Batang Toll Road
PT Jasamarga Semarang Batang (JSB) PT Jasamarga Semarang Batang (JSB)
dan Pemerintah telah menandatangani and the Government have signed the
Akta Perjanjian Pengusahaan Jalan Tol Toll Road Concession Agreement Deed
tanggal 27 April 2016 yang terakhir dated April 27, 2016 which was last
diubah dengan Amendemen IX amended by Amendment IX based on
Perjanjian Pengusahaan Jalan Tol the Deed No 02 dated March 13, 2023
berdasarkan Akta No. 02 tanggal in front of Rina Utami Djauhari, S.H.,
13 Maret 2023 dibuat di hadapan Rina Notary in Jakarta.
Utami Djauhari, S.H., Notaris di Jakarta.
Pada tanggal 31 Desember 2023, As of December 31, 2023, the
Perusahaan memiliki penyertaan Company has an indirect share
saham secara tidak langsung pada JSB participation in JSB through JTT of
melalui JTT sebesar 60%. 60%.
15. Ruas Tol Manado - Bitung 15. Manado - Bitung Toll Road
PT Jasamarga Manado Bitung (JMB) PT Jasamarga Manado Bitung (JMB)
dan Pemerintah telah menandatangani and the Government have signed a
Akta Perjanjian Pengusahaan Jalan Tol Deed of Agreement on Toll Road
tanggal 9 Juni 2016, yang terakhir Concession dated June 9, 2016, which
diubah dengan Amendemen VI was last amended by Amendment VI
berdasarkan Akta nomor 09 tanggal based on Deed number 09 dated March
31 Maret 2023 dibuat di hadapan Rina 31, 2023 in front of Rina Utami Djauhari,
Utami Djauhari, S.H., Notaris di Jakarta. S.H., Notary in Jakarta.
176
Page 1030
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
15. Ruas Tol Manado - Bitung (lanjutan) 15. Manado - Bitung Toll Road
(continued)
Pada tanggal 31 Desember 2023, As of December 31, 2023, the Company
Perusahaan memiliki penyertaan owns 64.97% of shares of JMB.
saham pada JMB sebesar 64,97%.
16. Ruas Tol Balikpapan - Samarinda 16. Balikpapan - Samarinda Toll Road
PT Jasamarga Balikpapan Samarinda PT Jasamarga Balikpapan Samarinda
(JBS) dan Pemerintah telah (JBS) and the Government have signed
menandatangani Akta Perjanjian Deed of Agreement on Toll Road
Pengusahaan Jalan Tol No. 3 tanggal Concession No. 3 dated June 9, 2016
9 Juni 2016 yang terakhir diubah which was last amended by Amendment
dengan Amendemen V berdasarkan V based on Deed No. 10 dated February
Akta No. 10 tanggal 10 Februari 2023 10, 2023 in front of Rina Utami Djauhari,
dibuat di hadapan Rina Utami Djauhari, S.H., Notary in Jakarta.
S.H., Notaris di Jakarta.
Pada tanggal 31 Desember 2023, porsi As of December 31, 2023, portion of the
Perusahaan pada JBS adalah 67,39%. Company’s ownership in JBS is
67.39%.
17. Ruas Tol Pandaan - Malang 17. Pandaan - Malang Toll Road
PT Jasamarga Pandaan Malang (JPM) PT Jasamarga Pandaan Malang (JPM)
dan Pemerintah telah menandatangani and the Government have signed the
Akta Perjanjian Pengusahaan Jalan Tol Toll Road Concession Agreement Deed
No. 4 tanggal 9 Juni 2016 yang terakhir No. 4 dated June 9, 2016 which was last
diubah dengan Amendemen VI amended by Amendment VI based on
berdasarkan Akta No. 05 tanggal the Deed No. 05 dated October 7, 2022
7 Oktober 2022 dibuat di hadapan Rina in front of Rina Utami Djauhari, S.H.,
Utami Djauhari, S.H., Notaris di Jakarta. Notary in Jakarta.
Pada tanggal 1 Juli 2022, Perusahaan As of July 1, 2022, the Company has
telah mengalihkan kepemilikan transferred its 51% stake in JPM to JTT.
sahamnya pada JPM sebesar 51%
kepada JTT.
18. Ruas Tol Jakarta - Cikampek II 18. Jakarta - Cikampek II Elevated Toll
Elevated Road
PT Jasamarga Jalanlayang Cikampek PT Jasamarga Jalanlayang Cikampek
(JJC) dan Pemerintah telah (JJC) and the Government have signed
menandatangani Akta Perjanjian the Toll Road Concession Agreement
Pengusahaan Jalan Tol No. 4 tanggal Deed No. 4 dated December 5, 2016 of
5 Desember 2016 dibuat dihadapan Rina Utami Djauhari, S.H., Notary in
Rina Utami Djauhari, S.H., Notaris di Jakarta as last amended by
Jakarta yang terakhir diubah dengan Amendment II of Toll Road Concession
Amendemen II Perjanjian No. 39 dated January 27, 2023 in front
Pengusahaan Jalan Tol No. 39 tanggal of Rina Utami Djauhari, S.H., Notary in
27 Januari 2023 dibuat di hadapan Jakarta.
Rina Utami Djauhari, S.H., Notaris di
Jakarta.
177
Page 1031
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
18. Ruas Tol Jakarta - Cikampek II 18. Jakarta - Cikampek II Elevated Toll
Elevated (lanjutan) Road (continued)
Pada tanggal 1 Juli 2022, Perusahaan On July 1, 2022, the Company has
telah mengalihkan saham di JJC transferred 40% of its shares in JJC to
sebesar 40% kepada PT Jasamarga PT Jasamarga Transjawa Tol.
Transjawa Tol. Selanjutnya, Furthermore, based on the Deed of
berdasarkan Akta Jual Beli tanggal Sale and Purchase dated
10 Oktober 2022 nomor 01 dibuat di October 10, 2022 number 01 drawn up
hadapan Titik Krisna Murti Wikaningsih before Titik Krisna Murti Wikaningsih
Hastuti, S.H., M.Kn., Perusahaan telah Hastuti, S.H., M.Kn., the Company has
mengalihkan keseluruhan kepemilikan transferred its entire share ownership in
saham di JJC yaitu sebesar 40% JJC of 40% to PT Margautama
kepada PT Margautama Nusantara. Nusantara. The Company has indirect
Perusahaan memiliki kepemilikan tidak ownership through JTT by 40%.
langsung melalui JTT sebesar 40%.
19. Ruas Tol Jakarta - Cikampek II Sisi 19. Jakarta - Cikampek II South Side
Selatan (Jatiasih-Cipularang- (Jatiasih-Cipularang-Sadang) Toll
Sadang) Road
PT Jasamarga Japek Selatan (JJS) dan PT Jasamarga Japek Selatan (JJS) and
Pemerintah telah menandatangani Akta the Government have signed the Toll
Perjanjian Pengusahaan Jalan Tol Road Concession Agreement Deed
No. 7 tanggal 29 Desember 2017 yang No. 7 dated December 29, 2017 which
terakhir diubah dengan Amendemen IV was last amended by Amendment IV
berdasarkan Akta No. 10 tanggal based on Deed No. 10 dated November
23 November 2022 yang dibuat di 23, 2022 in front of Rina Utami Djauhari,
hadapan Rina Utami Djauhari, S.H., S.H., Notary in Jakarta.
Notaris di Jakarta.
Pada tanggal 31 Desember 2023, porsi As of December 31, 2023, portion of the
kepemilikan Perusahaan pada JJS Company’s ownership in JJS is
adalah sebesar 90,97%. 90.97%.
20. Ruas Tol Probolinggo-Banyuwangi 20. Probolinggo-Banyuwangi Toll Road
PT Jasamarga Probolinggo PT Jasamarga Probolinggo
Banyuwangi (JPB) dan Pemerintah Banyuwangi (JPB) and the Government
telah menandatangani Akta Perjanjian have signed the Toll Road Concession
Pengusahaan Jalan Tol No. 8 tanggal Agreement Deed No. 8 dated
29 Desember 2017 dibuat di hadapan December 29, 2017 of Rina Utami
Rina Utami Djauhari, S.H., Notaris di Djauhari, S.H., Notary in Jakarta as last
Jakarta yang terakhir diubah dengan amended by Amendment II of Toll Road
Akta Amendemen II Perjanjian Concession No. 32 dated
Pengusahaan Jalan Tol January 24, 2023 in front of Rina Utami
nomor 32 tanggal 24 Januari 2023 Djauhari, S.H., Notary in Jakarta.
dibuat di hadapan Rina Utami Djauhari,
S.H., Notaris di Jakarta.
Pada tanggal 31 Desember 2023, porsi As of December 31, 2023, the
kepemilikan saham Perusahaan adalah Company’s ownership is 94.93%.
sebesar 94,93%.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
a. Perjanjian Pengusahaan Jalan Tol (PPJT) a. Toll Road Concession Agreements (PPJT)
(lanjutan) (continued)
21. Ruas Tol Jogja-Bawen 21. Jogja-Bawen Toll Road
PT Jasamarga Jogja Bawen (JJB) dan PT Jasamarga Jogja Bawen (JJB) and
Pemerintah telah menandatangani Akta the Government have signed the Toll
Perjanjian Pengusahaan Jalan Tol Road Concession Agreement Deed
tanggal 13 November 2020 yang dated November 13, 2020 which was
terakhir diubah dengan Amendemen II last amended by Amendment II no. 5
no. 5 tanggal 16 November 2022 yang dated November 16, 2022 in front of
dibuat di hadapan Rina Utami Djauhari, Rina Utami Djauhari, S.H., Notary in
S.H., Notaris di Jakarta. Jakarta.
Pada tanggal 31 Desember 2023, porsi As of December 31, 2023, the
kepemilikan saham Perusahaan adalah Company’s ownership is 60%.
sebesar 60%.
22. Ruas Tol Akses Patimban 22. Patimban Access Toll Road
PT Jasamarga Akses Patimban (JAP) PT Jasamarga Akses Patimban (JAP)
dan Pemerintah telah menandatangani and the Government have signed the
Akta Perjanjian Pengusahaan Jalan Tol Toll Road Concession Agreement Deed
tanggal 24 Januari 2023 yang yang dated January 24, 2023 of Rina Utami
dibuat di hadapan Rina Utami Djauhari, Djauhari, S.H., Notary in Jakarta.
S.H., Notaris di Jakarta.
Pada tanggal 31 Desember 2023, porsi As of December 31, 2023, the
kepemilikan saham Perusahaan adalah Company’s ownership is 55%.
sebesar 55%.
b. Perjanjian Penggunaan Dana Bergulir b. Agreement of Fund Facility for
Pembelian Tanah untuk Jalan Tol dengan Reimbursement of Land Acquisition for Toll
Badan Layanan Umum - Badan Pengatur Road with BLU - BPJT
Jalan Tol (BLU - BPJT)
Kelompok Usaha memiliki perjanjian dengan The Group has agreements with the BLU -
BLU - BPJT mengenai penggunaan dana BPJT concerning the usage of fund for
bergulir untuk penggantian pembelian tanah reimbursement of land acquisition cost of toll
dalam rangka pengusahaan ruas jalan tol roads as follows (Note 26):
sebagai berikut (Catatan 26):
2023 2022
Entitas Anak: Subsidiaries:
PT Jasamarga Kunciran Cengkareng 750.226 765.536 PT Jasamarga Kunciran Cengkareng
PT Marga Trans Nusantara 548.618 645.433 PT Marga Trans Nusantara
PT Jasamarga Surabaya Mojokerto 142.058 177.573 PT Jasamarga Surabaya Mojokerto
Total 1.549.910 1.697.550 Total
179
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
b. Perjanjian Penggunaan Dana Bergulir b. Agreement of Fund Facility for
Pembelian Tanah untuk Jalan Tol dengan Reimbursement of Land Acquisition for Toll
Badan Layanan Umum - Badan Pengatur Road with BLU – BPJT (continued)
Jalan Tol (BLU - BPJT) (lanjutan)
Tata cara penggunaan dana bergulir pada The procedure using of pre-fund at BLU-BPJT
BLU-BPJT untuk pengadaan tanah jalan tol for toll road land acquisition is based on the
diatur dalam Peraturan Menteri PU Decree of Public Works No. 4/PRT/M/2007
No. 4/PRT/M/2007, tanggal 26 Februari 2007. dated February 26, 2007. BLU-BPJT will
BLU-BPJT akan melaksanakan pembayaran conduct the payment firstly, for acquisition land
terlebih dahulu (dana talangan), untuk for toll road construction, which represents the
pembelian tanah untuk pembangunan ruas Group obligation to the Government, according
jalan tol yang merupakan kewajiban Kelompok to concession rights agreement (PPJT). In case
Usaha kepada Pemerintah sebagaimana diatur one section has been completed, the Group
dalam PPJT. Dalam hal 1 (satu) seksi selesai should transfer all land acquisition costs
dibebaskan, Kelompok Usaha harus including interest to BLU-BPJT account and
mentransfer seluruh biaya ganti rugi tanah BLU-BPJT should provide of Land Hand Over
termasuk bunga ke Rekening BLU-BPJT dan Report to the entity.
BLU-BPJT membuat Berita Acara Serah
Terima Tanah kepada entitas.
Dalam hal Perjanjian Pengusahaan Ruas Jalan After the transfer of the Company's rights under
Tol untuk ruas jalan tol dialihkan kepada Entitas the Concession to its Subsidiaries, the
Anak dari Perusahaan, maka hak dan Company's rights and obligations in the BLU
kewajiban Perusahaan dalam Perjanjian Fund Usage Agreement will be transferred to its
Penggunaan Dana BLU ini akan dialihkan Subsidiaries.
kepada Entitas Anak.
Menunjuk Peraturan Menteri Pekerjaan Umum Referring to the Decree of the Minister of Public
No.14/PRT/M/2008 tentang tata cara Works No.14/PRT/M/2008 regarding the
penggunaaan dana bergulir pada Badan procedure for pre-fund usage at Public Service
Layanan Umum - Badan Pengatur Jalan Tol Assistance Unit ("Badan Layanan Umum
untuk pengadaan tanah jalan tol diatur /BLU”) for land acquisition of toll road which
penghapusan surety bond (jaminan) dalam stipulated the cancellation of surety bond on
perjanjian Penggunaan Dana Bergulir BLU, pre-fund usage agreement of BLU, and as a
maka sebagai pengganti jaminan atas replacement of guarantee on the prepayment of
pengembalian dana bergulir ini akan pre-fund the cross default will be applied on
diberlakukan cross default PPJT apabila PPJT if the Company failed to repay such pre-
Perusahaan gagal membayar dana bergulir fund to BLU.
BLU.
Berdasarkan Keputusan Menteri Pekerjaan Based on the Decree of the Minister of Public
Umum dan Perumahan Rakyat nomor: Works and Public Housing number:
822/KPTS/M/2021 (Kepmen 822/2021), bahwa 822/KPTS/M/2021 (Kepmen 822/2021), dated
terhitung sejak tanggal 18 April 2019, Badan April 18, 2019, the Public Service Agency (BLU)
Layanan Umum (BLU) Bidang Pendanaan dan for Funding and the Secretariat of Toll Road
Sekretariat Pengatur Jalan Tol Kementerian Regulatory Affairs of the Ministry of Public
Pekerjaan Umum dan Perumahan Rakyat Works and Housing The people were closed
ditutup dan untuk selanjutnya Satuan Kerja and henceforth the Secretariat Work Unit of the
Sekretariat Badan Pengatur Jalan Tol Toll Road Regulatory Agency of the Ministry of
Kementerian Pekerjaan Umum dan Perumahan Public Works and Public Housing was given the
Rakyat diberi wewenang untuk menyelesaikan authority to resolve problems with revolving
permasalahan layanan dana bergulir. fund services.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
b. Perjanjian Penggunaan Dana Bergulir b. Agreement of Fund Facility for
Pembelian Tanah untuk Jalan Tol dengan Reimbursement of Land Acquisition for Toll
Badan Layanan Umum - Badan Pengatur Road with BLU – BPJT (continued)
Jalan Tol (BLU - BPJT) (lanjutan)
Penyelesaian permasalahan tersebut dilakukan The resolution of these problems is carried out
dengan kesepakatan yang dituangkan dalam with an agreement as stated in the agreement
perjanjian antara Satuan Kerja Sekretariat between the BPJT Secretariat Work Unit and
BPJT dengan Badan Usaha Jalan Tol (BUJT) the Toll Road Business Entity (BUJT) which at
yang paling sedikit memuat: least contains:
1. Nilai Utang Pokok, Nilai Tambah dan 1. Value of Principal Debt, Value Added and
Denda atas Nilai Tambah sampai dengan Fines for Value Added up to April 18, 2019;
tanggal 18 April 2019;
2. Perhitungan Nilai Utang Pokok 2. Calculation of the Principal Debt Value
berdasarkan hasil reviu oleh Badan based on the results of the review by the
Pemeriksa Keuangan dan Pembangunan State Audit Board of the Republic of
dengan memperhatikan Inpres Nomor 1 Indonesia in accordance to Presidential
Tahun 2016 tentang Percepatan Instruction Number 1 of 2016 concerning
Pelaksanaan Proyek Strategis Nasional; the Acceleration of Implementation of
National Strategic Projects;
3. Perhitungan Nilai Tambah sebesar 3. Calculation of Value Added of LPS+1%
LPS+1% dengan jangka waktu 2 (dua) with a period of 2 (two) years using single
tahun dengan menggunakan bunga interest since the signing of the service and
tunggal sejak ditandatanganinya perjanjian revolving agreement and/or amendment of
layanan dan bergulir dan/atau amendemen the revolving fund service agreement;
perjanjian layanan dana bergulir;
4. Menghapus denda atas Nilai Tambah dari 4. Removing fines for Value Added from
kewajiban BUJT; BUJT's obligations;
5. Jangka waktu penyelesaian atas Nilai 5. The settlement period for the Principal and
Utang Pokok dan Nilai Tambah yang harus Value Added Debt that must be paid by
dibayarkan oleh BUJT paling lambat tahun BUJT is no later than 2024;
2024;
6. Tata cara pembayaran atas Nilai Utang 6. Payment procedures for the Principal Debt
Pokok dan Nilai Tambah untuk masing- Value and Value Added for each BUJT;
masing BUJT;
7. Penyelesaian atas kelebihan pembayaran 7. Settlement of overpayment of Value Added
Nilai Tambah dan Denda atas Nilai and Fines for Value Added that has been
Tambah yang telah dibayarkan BUJT akan paid by BUJT will be determined by the
ditetapkan oleh Menteri atas rekomendasi Minister on the recommendation of BPJT
BPJT sebagai bagian dari investasi, as part of the investment, and/or
dan/atau penyesuaian tarif tol sesuai adjustment of toll rates in accordance with
dengan ketentuan peraturan perundang- the provisions of the Law.
undangan.
Menindaklanjuti Kepmen 822/2021, telah Following up on Kepmen 822/2021, a
dilaksanakan rekonsiliasi Nilai Utang Pokok, reconciliation of the Principal Debt Value, Value
Nilai Tambah dan Denda atas Nilai Tambah Added and Fines for Value Added in August
pada bulan Agustus tahun 2021 antara BPJT 2021 between BPJT and all BUJTs that have
dengan seluruh BUJT yang memiliki BLU. BLU has been carried out.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
c. Jasa Pengoperasian Jalan Tol antara c. Toll Road Operation Services between PT
PT Jalantol Lingkarluar Jakarta Jalantol Lingkarluar Jakarta
(Entitas Anak) dengan PT Hutama Karya (a Subsidiary) and PT Hutama Karya
(Persero) (Persero)
PT Jalantol Lingkarluar Jakarta (JLJ) The Jalantol Lingkarluar Jakarta (JLJ) entered
mengadakan kerja sama dengan PT Hutama into an agreement with PT Hutama Karya
Karya (Persero) (HK) melalui Perjanjian Jasa (Persero) for the Transaction and Traffic
Layanan Transaksi dan Layanan Lalu Lintas Services Agreement of JORR Section S Toll
Pada Jalan Tol Ruas JORR Seksi S (Pondok Road (Pondok Pinang-Jagorawi) No. 24/SP-
Pinang-Jagorawi) No. 24/SP-JLJ/III/2016 JLJ/III/2016 dated March 16, 2016. The scope
tanggal 16 Maret 2016. Lingkup pekerjaan of work includes transactions and traffic
meliputi transaksi dan layanan lalu lintas Jalan services for JORR Toll Road Section S.
Tol Ruas JORR Seksi S.
Jangka waktu pelaksanaan pekerjaan terhitung The period of work started from March 16, 2016
sejak tanggal 16 Maret 2016 sampai dengan until March 16, 2019. The contract value from
tanggal 16 Maret 2019. Nilai kontrak sejak March 16, 2016 until March 16, 2017 amounted
tanggal 16 Maret 2016 sampai dengan tanggal to Rp182,778 (including VAT).
16 Maret 2017 adalah sebesar Rp182.778
(termasuk PPN).
Berdasarkan Adendum I Perjanjian Jasa Based on Addendum I of the Transaction and
Layanan Transaksi dan Layanan Lalu Lintas Traffic Services Agreement of JORR Section S
Pada Jalan Tol Ruas JORR Seksi S (Pondok Toll Road (Pondok Pinang-Jagorawi), No.
Pinang-Jagorawi), No. 24/SP-JLJ/III/2016 24/SP-JLJ/III/2016 dated March 15, 2017, the
tanggal 15 Maret 2017, jangka waktu perjanjian contract period was extended for 1 (one) year
diperpanjang 1 (satu) tahun terhitung sejak started from March 16, 2017 until March 15,
tanggal 16 Maret 2017 sampai dengan tanggal 2018 with contract value amounted to
15 Maret 2018 dengan nilai kontrak sebesar Rp181,946 (including VAT).
Rp181.946 (termasuk PPN).
Berdasarkan Adendum II Perjanjian Jasa Based on Addendum II of the Transaction and
Layanan Transaksi dan Layanan Lalu Lintas Traffic Services Agreement of JORR Section S
Pada Jalan Tol Ruas JORR Seksi S (Pondok Toll Road (Pondok Pinang-Jagorawi)
Pinang-Jagorawi) No. 24/SP-JLJ/III/2016 No. 24/SP-JLJ/III/2016 dated March 15, 2017,
tanggal 15 Maret 2017, jangka waktu perjanjian the contract period was extended for 1 year
diperpanjang 1 tahun terhitung sejak tanggal started from March 16, 2018 until
16 Maret 2018 sampai dengan tanggal March 15, 2019, with contract value amounted
15 Maret 2019, nilai kontrak selama to Rp175,523 (including VAT).
1 tahun adalah sebesar Rp175.523 (termasuk
PPN).
Berdasarkan Adendum XI, kedua belah pihak Based on Addendum XI, both parties agreed to
menyepakati tentang penambahan jangka extend the agreement period for 3 (three) years
waktu perjanjian selama 3 (tiga) tahun dan and commencing from January 1, 2016 up to
berlaku terhitung sejak tanggal 1 Januari 2016 December 31, 2019. Furthermore, on
sampai dengan tanggal 31 Desember 2019. Addendum XII and Addendum XIII, both of
Selanjutnya, pada Adendum XII dan Adendum parties agreed about operating costs, security,
XIII, kedua belah pihak menyepakati tentang and maintenance cost changes of these toll
perubahan biaya pengoperasian, pengamanan road section for year 2016 and 2017.
dan pemeliharaan atas ruas tersebut untuk
tahun 2016 dan 2017.
182
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
c. Jasa Pengoperasian Jalan Tol antara c. Toll Road Operation Services between PT
PT Jalantol Lingkarluar Jakarta Jalantol Lingkarluar Jakarta
(Entitas Anak) dengan PT Hutama Karya (a Subsidiary) and PT Hutama Karya
(Persero) (lanjutan) (Persero) (continued)
Berdasarkan perjanjian No. 60/SP-JLJ/III/2019 Based on agreement No. 60/SP-JLJ/III/2019
tanggal 15 Maret 2019, JLJ dan HK dated March 15, 2019, JLJ and HK signed the
menandatangani Perjanjian Jasa JORR Section S (Pondok Pinang-Jagorawi)
Pengoperasian, Pengamanan dan Toll Road Operation, Security and Maintenance
Pemeliharaan Jalan Tol Ruas JORR Seksi S Services Agreement No. 60/SP-JLJ/III/2019.
(Pondok Pinang-Jagorawi) No. 60/SP- The period is one year started from
JLJ/III/2019. Jangka waktu perjanjian adalah March 16, 2019 until March 15, 2020, with a
satu tahun mulai dari tanggal 16 Maret 2019 contract value amounted to Rp107,556
sampai dengan tanggal 15 Maret 2020, dengan (including VAT).
nilai kontrak sebesar Rp107.556 (termasuk
PPN).
Berdasarkan Adendum I atas Perjanjian Jasa Based on Addendum I to the Operation,
Pengoperasian, Pengamanan dan Security and Maintenance Agreement for JORR
Pemeliharaan Jalan Tol Ruas JORR Seksi S Section S Toll Road (Pondok Pinang-Jagorawi)
(Pondok Pinang-Jagorawi) No. 55/SP- No. 55/SP-JLJ/III/2020 dated March 15, 2020,
JLJ/III/2020 tanggal 15 Maret 2020, jangka the expected period to be renewed in 2 years is
waktu perjanjian diperpanjang 2 tahun terhitung visited from March 17, 2020 to March 16, 2021
dari tanggal 17 Maret 2020 sampai dengan with a contract value of Rp99,706 (including
tanggal 16 Maret 2021 dengan nilai kontrak VAT).
sebesar Rp99.706 (termasuk PPN).
Berdasarkan Adendum II atas Perjanjian Jasa Based on Addendum II to the Operation,
Pengoperasian, Pengamanan, dan Security and Maintenance Agreement for JORR
Pemeliharaan Jalan Tol Ruas JORR Seksi S Section S Toll Road (Pondok Pinang-Jagorawi)
(Pondok Pinang-Jagorawi) No. 77/SP- No. 77/SP-JLJ/V/2020 dated May 4, 2020, the
JLJ/V/2020 tanggal 4 Mei 2020, nilai kontrak contract value is amendment to Rp96,693
diamendemen menjadi sebesar Rp96.693 (including VAT).
(termasuk PPN).
Berdasarkan Adendum III atas Perjanjian Jasa Based on Addendum III to the Operation,
Pengoperasian, Pengamanan, dan Security and Maintenance Agreement for JORR
Pemeliharaan Jalan Tol Ruas JORR Seksi S Section S Toll Road (Pondok Pinang-Jagorawi)
(Pondok Pinang-Jagorawi) No. 41/SP- No. 41/SP-JLJ/2021 dated March 1, 2021, the
JLJ/2021 tanggal 1 Maret 2021, nilai kontrak contract value from March 17, 2021 to
periode 17 Maret 2021 sampai dengan March 16, 2022 period is Rp92,581 (including
16 Maret 2022 adalah sebesar Rp92.581 VAT).
(termasuk PPN).
Berdasarkan Adendum IV atas Perjanjian Jasa Based on Addendum IV to the Operation,
Pengoperasian, Pengamanan, dan Security and Maintenance Agreement for JORR
Pemeliharaan Jalan Tol Ruas JORR Seksi S Section S Toll Road (Pondok Pinang-Jagorawi)
(Pondok Pinang-Jagorawi) No. No. OPJT/AW.31/S.Perj-ADD-4/III/2022 dated
OPJT/AW.31/S.Perj-ADD-4/III/2022 tanggal 14 March 14, 2022, the contract value from
Maret 2022, nilai kontrak periode March 17, 2022 to March 16, 2023 period is
17 Maret 2022 sampai dengan 16 Maret 2023 Rp92,581 (including VAT).
adalah sebesar Rp92.581 (termasuk PPN).
183
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
c. Jasa Pengoperasian Jalan Tol antara c. Toll Road Operation Services between PT
PT Jalantol Lingkarluar Jakarta Jalantol Lingkarluar Jakarta
(Entitas Anak) dengan PT Hutama Karya (a Subsidiary) and PT Hutama Karya
(Persero) (lanjutan) (Persero) (continued)
Berdasarkan Adendum V Perjanjian Jasa Based on Addendum V of the Agreement for
Pengoperasian, Pengamanan, dan Operation, Security, and Maintenance of JORR
Pemeliharaan Jalan Tol Ruas JORR Seksi S Section S (Pondok Pinang – Jagorawi) Toll
(Pondok Pinang – Jagorawi) Road No. OPJT/AW.31/S.Perj-ADD-5/II/2023
No. OPJT/AW.31/S.Perj-ADD-5/II/2023 dan and No. 14/SP-JLJ/II/2023 dated
No. 14/SP-JLJ/II/2023 tanggal 16 Februari February 16, 2023, the contract value for the
2023, nilai kontrak periode 17 Maret 2022 period March 17, 2022 to April 16, 2023 is
sampai dengan tanggal 16 April 2023 adalah Rp96,211 (including VAT). The agreement has
sebesar Rp96.211 (termasuk PPN). Perjanjian expired.
tersebut telah berakhir.
PT Jalantol Lingkarluar Jakarta dengan PT PT Jalantol Lingkarluar Jakarta with PT Hutama
Hutama Karya (Persero) kemudian Karya (Persero) then signed a Contracting
menandatangani Perjanjian Pemborongan Agreement for Toll Road Operation Services for
Pekerjaan Jasa Layanan Operasi Jalan Tol the JORR-S (Jagorawi - Pondok Pinang) Toll
Ruas JORR-S (Jagorawi – Pondok Pinang) Road number OPT/WK.89/S.Perj/IV/2023
nomor OPT/WK.89/S.Perj/IV/2023 dan nomor and number 17/SP-JLJ/IV/2023 dated
17/SP-JLJ/IV/2023 tanggal 14 April 2023 April 14, 2023 with an implementation period of
dengan jangka waktu pelaksanaan selama 365 365 days from SPMK. The contract value is
hari sejak SPMK. Nilai kontrak adalah sebesar Rp88,971.
Rp88.971.
d. Kerja Sama Pengoperasian Jalan Tol d. Toll Road Joint Operation with PT Citra
dengan PT Citra Marga Nusaphala Persada Marga Nusaphala Persada Tbk (CMNP)
Tbk (CMNP)
Perusahaan mengadakan kerja sama dengan The Company has entered into a joint operation
CMNP dalam bentuk pengoperasian jalan tol agreement with CMNP in the form of integrated
secara terpadu yang dimuat dalam Akta Notaris toll road operation as put forth in the Notarial
No. 42 tanggal 4 Juni 1993 juncto Akta Notaris Deed No. 42 dated June 4, 1993 in conjunction
No. 386 tanggal 31 Desember 1994. with the Notarial Deed No. 386 dated
December 31, 1994.
Dalam Keputusan Bersama Menteri Pekerjaan Based on the Joint Decrees of the Minister of
Umum No. 272-A/KPTS/1996 dan Menteri Public Works of the Republic of Indonesia No.
Keuangan No. 434/ KMK.016/1996 tanggal 272-A/KPTS/1996 and the Minister of Finance
20 Juni 1996 tentang Pengoperasian Terpadu No. 434/KMK.016/1996 dated June 20, 1996
Jalan Tol Lingkar Dalam Kota Jakarta (Tomang- regarding the integrated operation of the
Cawang Tanjung Priok-Ancol Timur-Jembatan Jakarta Inner Ring Road (Tomang-Cawang-
Tiga Pluit-Grogol Tomang) serta Penetapan Tanjung Priok-Ancol Timur-Jembatan Tiga
Angka Perbandingan Pembagian Pendapatan Pluit-Grogol Tomang) and determination of Toll
Tol dinyatakan bahwa jalan tol lingkar dalam Revenue Sharing Ratio, the inner city ring road
kota dijadikan sebagai satu kesatuan sistem will be operated as one toll road network system
jaringan jalan tol dalam kota Jakarta yang with toll road revenue sharing of 25% for the
pengoperasiannya dilakukan secara terpadu Company and 75% for CMNP.
dengan bagi pendapatan tol masing-masing
sebesar 25% untuk Perusahaan dan sebesar
75% untuk CMNP.
184
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
d. Kerja Sama Pengoperasian Jalan Tol d. Toll Road Joint Operation with PT Citra
dengan PT Citra Marga Nusaphala Persada Marga Nusaphala Persada Tbk (CMNP)
Tbk (CMNP) (lanjutan) (continued)
Berdasarkan Surat Keputusan Menteri Based on the Decree of the Minister of Housing
Pemukiman dan Prasarana Wilayah and Regional Infrastructure No. JL.01.04-
No. JL.01.04-Mn/582 tanggal 7 November Mn/582 dated November 7, 2002, the Jakarta
2002, ditetapkan persentase bagi hasil jalan tol Inner Ring Road revenue sharing between
dalam kota Jakarta antara CMNP dan CMNP and the Company is set forth as follows:
Perusahaan sebagai berikut:
Persentase Bagi Hasil/
Percentage of Revenue Sharing
Perusahaan/
CMNP Company
•Mulai Awal Konsesi s/d 9 Mei 2002 75% 25% •Beginning of Concession Period until May 9, 2002
•Mulai 10 Mei 2002 s/d 31 Desember 2002 65% 35% •From May 10, 2002 to December 31, 2002
•Mulai 1 Januari 2003 s/d Akhir Masa •From January 1, 2003 to the End of
Konsesi (Tahun 2025) 55% 45% Concession (Year 2025)
e. Kerja Sama Pengoperasian Jalan Tol e. Toll Road Joint Operation with PT Bintaro
dengan PT Bintaro Serpong Damai (BSD) Serpong Damai (BSD)
Perusahaan telah mengadakan kerja sama The Company has entered into a joint operation
kontrak manajemen dengan BSD sebagai agreement with BSD as toll road operator for
operator jalan tol berdasarkan perjanjian kerja Pondok Aren - Serpong section based on toll
sama pengoperasian dan pemeliharaan jalan road operation and maintenance agreement
tol Pondok Aren - Serpong No. 004/SPK- No. 004/SPK-DIR/1998 dated May 19, 1998,
DIR/1998 tanggal 19 Mei 1998, yaitu dimulai which started from the date of operation until
sejak tanggal pengoperasian sampai dengan the expiration of the toll concession for Pondok
berakhirnya masa penyelenggaraan jalan tol Aren - Serpong or at the time of the termination
Pondok Aren - Serpong atau pada saat of the agreement, which ever is earlier. Based
diakhirinya perjanjian ini mana yang lebih awal. on the Decree of the Indonesian Board of
Berdasarkan Putusan Badan Arbitrase Arbitration No. 217/1/ARB-BANI/2006 dated
Nasional Indonesia No. 217/1/ARB-BANI/2006 August 31, 2006, the scope of the Company’s
tanggal 31 Agustus 2006, lingkup operations are as follows:
pengoperasian Perusahaan sebagai berikut:
1. Pengoperasian gerbang tol Pondok Ranji 1. Operation of Pondok Ranji toll gates (East
(Pondok Aren Timur). Pondok Aren).
2. Pelayanan lalu lintas dan keamanan 2. Providing patrol and safety service for toll
pengguna jalan tol serta pengamanan road users and safeguarding toll road
aset, dengan catatan yang dilakukan oleh assets whereby the Company is dealing
Perusahaan adalah yang menyangkut with toll road users in the patrol area
patroli seperti kendaraan rusak dan including damaged vehicles and accidents
kecelakaan sesuai lingkup pekerjaan on toll roads in compliance with Standard
patroli sesuai Standar Pelayanan Minimal of Minimal Service (SPM) for toll roads
(SPM) jalan tol yang dikeluarkan Menteri issued by the Minister of Public Works.
Pekerjaan Umum.
Masa berakhirnya perjanjian bersamaan The term of the agreement terminates with the
dengan berakhirnya masa konsesi ruas Ulujami end of the concession of Ulujami – Pondok Aren
– Pondok Aren hingga 2045, kecuali kedua tol road until 2045, unless both parties agree to
pihak sepakat untuk mengakhiri kontrak lebih terminate the contract earlier.
awal.
185
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
f. Konversi Pinjaman Pemegang Saham f. The Conversion of Shareholder Loan into
Menjadi Setoran Modal ke PSBI Paid-Up Capital to PSBI
Pada tanggal 9 Desember 2016 dan 26 Januari On December 9, 2016 and January 26, 2017,
2017, Perusahaan dan PT Pilar Sinergi BUMN the Company and PT Pilar Sinergi BUMN
Indonesia (PSBI) telah menandatangani Indonesia (PSBI) signed a shareholder loan
perjanjian pinjaman pemegang saham dengan agreement with a total value of Rp228,951,256.
total nilai sebesar Rp228.951.256. The refund has been determined according to
Pengembalian dana telah ditentukan sesuai the agreed payment schedule, which is until
dengan jadwal pembayaran yang disepakati January 25, 2018 with an interest rate of LPS
yaitu sampai dengan tanggal 25 Januari 2018 rate + 4.50% per year.
dengan tingkat suku bunga sebesar LPS rate
+ 4,50% per tahun.
Perusahaan dan PSBI juga telah The Company and PSBI also entered into
menandatangani perjanjian pinjaman shareholder loan agreements dated January
pemegang saham, masing-masing di tanggal 12, 2018, February 15, 2018, May 31, 2018,
12 Januari 2018, 15 Februari 2018, July 19, 2018 and October 7, 2020 and the total
31 Mei 2018, 19 Juli 2018 dan 7 Oktober 2020 principal amount of the shareholder loan
sehingga jumlah pokok pinjaman pemegang amounted to Rp1,018,350 with an interest rate
saham keseluruhan menjadi sebesar of LPS rate + 4.50% per year.
Rp1.018.350 dengan tingkat suku bunga
sebesar LPS rate + 4,50% per tahun.
Pada 27 Desember 2021, Perusahaan dan On December 27, 2021, the Company and
PSBI melakukan Pengubahan Keseluruhan PSBI entered into reinstatement of the
Perjanjian Pemberian Pinjaman Pemegang shareholder loan agreement amounting to
Saham dengan saldo pinjaman sebesar Rp1,018,350 and agreed 2 (two) settlement
Rp1.018.350 dan menyepakati 2 (dua) opsi options, i.e. cash repayment or conversion into
pelunasan, yaitu tunai atau konversi menjadi paid-in capital. The Company agreed to not
setoran modal. Perusahaan setuju tidak charge interest on PSBI's loans from January 1,
mengenakan bunga atas pinjaman kepada 2021 until maturity date on December 31, 2022.
PSBI sejak tanggal 1 Januari 2021 sampai
dengan jatuh tempo pada tanggal
31 Desember 2022.
Pada tanggal yang sama, Perusahaan dan On the same date, the Company and PSBI also
PSBI juga menandatangani Perjanjian entered into a debt acknowledgement
Pengakuan Utang untuk menyepakati bunga agreement to interest arising from the
yang timbul dari perjanjian pinjaman pemegang shareholder loan agreement amounting to
saham sebesar Rp271.262 dikurangi dengan Rp271,262 deducted by the tax payable borne
kewajiban pajak yang menjadi beban by the Company and does not bear interest to
Perusahaan dan tidak berbunga hingga jatuh maturity date on December 31, 2022. The tax
tempo pada tanggal 31 Desember 2022. payable borne by the Company amounted to
Kewajiban pajak yang menjadi beban Rp40,493 and was recorded in 2022 as other
Perusahaan adalah sebesar Rp40.493 dan expenses.
dicatat sebagai beban lain-lain tahun 2022.
Tujuan dari pemberian pinjaman adalah untuk The purpose of the loan is to meet the paid up
memenuhi setoran modal kepada PT Kereta capital to PT Kereta Cepat Indonesia China.
Cepat Indonesia China.
186
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
f. Konversi Pinjaman Pemegang Saham f. The Conversion of Shareholder Loan into
Menjadi Setoran Modal ke PSBI (lanjutan) Paid-Up Capital to PSBI (continued)
Berdasarkan Akta Pernyataan Keputusan Based on the Deed of Statement of Resolutions
Rapat Umum Pemegang Saham PSBI of the PSBI General Meeting of Shareholders
Nomor 67 tanggal 21 November 2022, Number 67 dated November 21, 2022, the
pinjaman Perusahaan kepada PSBI telah Company's loan to PSBI has been converted
dikonversi menjadi setoran modal Perusahaan into the Company's paid in capital in PSBI.
di PSBI.
Partisipasi Perusahaan di PSBI merupakan The Company's participation in PSBI is a form
bentuk penugasan Pemerintah sesuai dengan of government assignment in accordance with
Perpres No. 107/2015. Ketentuan mengenai Presidential Regulation No. 107/2015.
penugasan oleh Pemerintah ini juga diatur Provisions regarding assignments by the
dalam UU No. 19 Tahun 2003 tentang Badan Government are also regulated in Law No. 19
Usaha Milik Negara yang telah diubah menjadi of 2003 concerning State-Owned Enterprises
UU No. 11 Tahun 2020 Pasal 66 ayat 4 dan which has been amended into Law No. 11 of
diatur juga dalam Peraturan Pemerintah 2020 Article 66 paragraph 4 and also regulated
No.45 BUMN Pasal 65 ayat 3 yang menyatakan in Government Regulation No. 45 BUMN Article
bahwa Pemerintah Pusat harus memberikan 65 paragraph 3 which states that the Central
kompensasi atas semua biaya yang telah Government must provide compensation for all
dikeluarkan oleh BUMN, termasuk margin yang costs that have been incurred by BUMN,
diharapkan sepanjang dalam tingkat kewajaran including the expected margin as long as it is
sesuai dengan penugasan yang diberikan, within a reasonable level in accordance with the
dalam hal penugasan tersebut secara finansial assigned assignment. granted, in the event that
tidak terlaksana/ menguntungkan. the assignment is not financially feasible/
profitable.
g. Kerja Sama Pengoperasian Jalan Tol g. Jakarta Outer Ring Road (JORR) Toll
Jakarta Outer Ring Road (JORR) Road Operation Cooperation
Berdasarkan Berita Acara Kesepakatan Based on the Official Minutes of Agreement on
Integrasi JORR No. 82/BA/Pt.6/2018 tanggal JORR Integration No. 82/BA/Pt.6/2018 dated
21 September 2018 dan Perjanjian September 21, 2018 and Agreement
No. 28.1/KONTRAK-DIR/2019 tanggal No. 28.1/KONTRAK-DIR/2019 dated
29 Maret 2019, pelaksanaan integrasi dan March 29, 2019, the implementation of
proporsi bagi hasil yang akan digunakan secara integration and the profit sharing proportion that
terus menerus adalah sebagai berikut: will be used continuously are as follows:
1. PT Jakarta Lingkarbarat Satu (JLB) selaku 1. PT Jakarta Lingkarbarat Satu (JLB) as
operator Ruas JORR W1 sebesar 15,32% operator of JORR W1 Section is 15.32% of
dari realisasi total pendapatan tol integrasi the total realization of JORR integrated toll
JORR; revenues;
2. PT Marga Lingkar Jakarta, Anak 2. PT Marga Lingkar Jakarta, a Subsidiary, as
Perusahaan, selaku operator Ruas JORR the operator of the JORR W2U Section is
W2U sebesar 9,59% dari realisasi total 9.59% of the total realization of the JORR
pendapatan tol integrasi JORR; integration toll revenue;
3. Perusahaan selaku operator Ruas JORR 3. The Company as operator of JORR W2S,
W2S, E1, E2, E3 sebesar 32,69% dari E1, E2, E3 Sections is 32.69% of the total
realisasi total pendapatan tol integrasi realization of JORR integrated toll revenues;
JORR;
4. Perusahaan selaku operator Ruas Ulujami- 4. The Company as the operator of the
Bintaro Viaduct-Pondok Aren sebesar Ulujami-Bintaro Viaduct-Pondok Aren
5,05% dari realisasi total pendapatan tol Section is 5.05% of the total realization of
integrasi JORR; JORR integration toll revenues;
187
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN DAN PERIKATAN PENTING 45. SIGNIFICANT AGREEMENTS AND
(lanjutan) COMMITMENTS (continued)
g. Kerja Sama Pengoperasian Jalan Tol g. Jakarta Outer Ring Road (JORR) Toll
Jakarta Outer Ring Road (JORR) Road Operation Cooperation (continued)
(lanjutan)
5. PT Hutama Karya (Persero) selaku 5. PT Hutama Karya (Persero) as operator of
operator Ruas JORR S sebesar 24,23% JORR S Section is 24.23% of the total
dari realisasi total pendapatan tol integrasi realization of JORR integration toll revenues;
JORR; dan and
6. PT Hutama Karya (Persero) selaku 6. PT Hutama Karya (Persero) as the operator
operator Ruas ATP sebesar 13,12% dari of the ATP Section is 13.12% of the total
realisasi total pendapatan tol integrasi realization of the JORR integration toll
JORR. revenue.
h. Kerja Sama Pengoperasian Jalan Tol h. Jakarta-Tangerang Toll Road Operation
Jakarta-Tangerang Cooperation
Perusahaan telah mengadakan kerja sama The Company has entered into an integrated
pengoperasian terpadu ruas jalan tol operation of Jakarta-Tangerang-Merak toll road
Jakarta-Tangerang-Merak dengan section with PT Marga Mandalasakti (MMS)
PT Marga Mandalasakti (MMS) berdasarkan based on contract agreement No. 60/Kontrak-
kontrak perjanjian No. 60/Kontrak-DIR/2017. DIR/2017.
Kerja sama operasi terpadu diatur dalam Integrated operational cooperation is in the
perjanjian meliputi kegiatan manajemen agreement covering toll collection management
pengumpulan tol, manajemen lalu lintas, dan activities, traffic management, and toll road
pemeliharaan jalan tol. Perjanjian berlaku maintenance. The agreement is effective from
efektif sejak dilakukan integrasi yaitu pada the integration on April 9, 2017. The proportion
tanggal 9 April 2017. Proporsi pendapatan of toll revenue share revenue since the
bagi hasil tol sejak awal pengoperasian beginning of operation with Jasa Marga is
dengan Jasa Marga sebesar 81,58% dan 81.58% and MMS is 18.42%.
MMS sebesar 18,42%.
i. Kerja Sama Pembangunan Akses Tol KM i. Development of KM 1+842 Toll Access on
1+842 pada Jalan Tol Jakarta – Cikampek the Jakarta - Cikampek Toll Road
Cooperation
Perusahaan telah mengadakan kerja sama The Company has entered into cooperation
terkait pembangunan Akses Tol KM 1+842 related to the construction of KM 1+842 Toll
pada Jalan Tol Jakarta – Cikampek dengan Access on the Jakarta - Cikampek Toll Road
PT Kereta Cepat Indonesia China dan PT with PT Kereta Cepat Indonesia China and
Jasamarga Transjawa Tol berdasarkan Akta PT Jasamarga Transjawa Tol based on the
Perjanjian Kerjasama Pembangunan Deed of Cooperation Agreement for the
Aksesibilitas Stasiun Halim Kereta Cepat Development of Accessibility of Halim Station of
Jakarta Bandung nomor 1 tanggal 9 Juni the Jakarta Bandung Fast Train number 1 dated
2023 dibuat di hadapan Mira Aranti Ciptadi, June 9, 2023 made before Mira Aranti Ciptadi,
S.H., M.Kn., Notaris di Kabupaten Karawang. S.H., M.Kn., Notary in Karawang Regency.
Lingkup perjanjian tersebut meliputi The scope of the agreement includes preparing
menyusun gambar basic design dan gambar basic design drawings and Final Technical Plan
Rencana Teknik Akhir (RTA) akses menuju (RTA) drawings for access to and from the toll
dan dari tol ke arah Stasiun Halim KCJB road to Halim KCJB Station according to the
sesuai batasan dalam perjanjian, melakukan limitations in the agreement, managing the
pengurusan persetujuan gambar basic approval of basic design drawings and RTA
design dan RTA akses menuju dan dari tol ke access to and from the toll road towards Halim
arah Stasiun Halim KCJB kepada KCJB Station to the Ministry of PUPR, carrying
Kementerian PUPR, melaksanakan out the construction of toll access to Halim
pembangunan akses tol menuju Stasiun KCJB Station, and providing toll equipment and
Halim KCJB, dan menyediakan peralatan tol installation for toll gates at Halim KCJB Station
dan instalasinya untuk gerbang tol pada access.
akses Stasiun Halim KCJB.
188
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI 46. CONTINGENCIES
a. Kewajiban Karena Pengakhiran Perjanjian a. Obligation Due to Termination of
Kuasa Penyelenggaraan Concession Agreement
Pada tahun 1994, Perusahaan melakukan In 1994, the Company entered into a joint
kerja sama operasi dengan PT Citra Ganesha operation with PT Citra Ganesha Marga
Marga Nusantara (CGMN) untuk Nusantara (CGMN) for construction of the
pembangunan Jalan Tol Cikampek - Cikampek - Padalarang Toll Road as set forth
Padalarang, sebagaimana tertuang dalam in the Concession Agreement No. 297 dated
Perjanjian Kuasa Penyelenggaraan (PKP) December 21, 1994. However, on
No. 297 tanggal 21 Desember 1994. Namun July 18, 2001, the Minister of Housing and
demikian, pada 18 Juli 2001, Menteri Regional Infrastructure with the Letter No. 417
Pemukiman dan Prasarana Wilayah revoked the decision granting permission of Toll
(Menkimpraswil) dengan Surat Keputusan Road Joint Operation license between the
No. 417 mencabut keputusan pemberian izin Company and CGMN. On July 25, 2001, the
Kerja Sama Penyelenggaraan Jalan Tol antara Company terminated the Concession
Perusahaan dengan CGMN. Pada tanggal Agreement with CGMN.
25 Juli 2001, Perusahaan mengakhiri PKP
dengan CGMN.
PKP No. 297 tanggal 21 Desember 1994 The Concession Agreement No. 297 dated
menyebutkan bahwa bila terjadi pengakhiran December 21, 1994 states that if there is
masa penyelenggaraan jalan tol lebih awal termination of concession agreement before the
sebelum masa konsesi berakhir, maka concession period is due, the Company has an
Perusahaan berkewajiban untuk mengambil- obligation to take over the overall liabilities and
alih seluruh utang dan harus memenuhi hak should fulfill the rights of shareholders (CGMN).
Penanam Modal (CGMN).
Dalam Pasal 14.1 PKP disebutkan bahwa Article 14.1 of the Concession Agreement
Perusahaan harus membayar sejumlah uang states that the Company should pay some
atas nilai buku jalan tol setelah dikurangi nilai amount over the book value of the toll road after
kewajiban yang harus diambil alih Perusahaan. deducting amount of liabilities taken over by the
Company.
Atas prinsip kehati-hatian, Perusahaan telah On the basis of prudent principles, the
melakukan estimasi nilai aset akibat Company has estimated the asset value as a
pengakhiran PKP dengan CGMN sebesar result of the termination of PKP with CGMN
Rp202.454 yang merupakan nilai buku yang amounting to Rp202,454 which is the audited
telah diaudit atas aset dalam penyelesaian book value of the construction in progress as of
pada tanggal 31 Desember 1999 dengan opini December 31, 1999 with disclaimer opinion.
tidak menyatakan pendapat atas laporan The Company is still working on completing a
keuangan. Perusahaan masih terus definitive determination of the amount of the
mengupayakan penyelesaian penetapan liability.
secara definitif atas jumlah liabilitas.
Perusahaan telah membentuk tim untuk The Company has formed a team to analyze the
mengkaji penyelesaian permasalahan akibat disputed settlement that has arisen from the
pengakhiran PKP Jalan Tol Cikampek - termination of the Cikampek-Padalarang Toll
Padalarang antara Perusahaan dan CGMN. Road PKP between the Company and CGMN.
189
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
a. Kewajiban Karena Pengakhiran Perjanjian a. Obligation Due to Termination of
Kuasa Penyelenggaraan (lanjutan) Concession Agreement (continued)
Pada tanggal 23 Juni 2014 melalui surat On June 23, 2014, through letter
No. AA.HK05.0.645, Perusahaan telah No. AA.HK05.0.645, the Company has
memberikan tanggapan atas surat dari responded to the letter of the Ministry of State-
Kementerian BUMN No. S-268/MBU/D2/2014 Owned Enterprises No. S-268/MBU/D2/2014
tanggal 10 Juni 2014 mengenai rencana dated June 10, 2014, regarding the filing plan
pengajuan gugatan oleh Trafalgar House by Trafalgar House Construction (Jersey)
Construction (Jersey) Limited (THCJ) yang Limited (THCJ) which acts as the majority
bertindak sebagai pemegang saham mayoritas shareholder of CGMN through International
CGMN melalui Arbitrase Internasional kepada Arbitration to the government of the Republic of
Pemerintah Republik Indonesia. Indonesia.
Pada tanggal 28 Februari 2017, THCJ On February 28, 2017, THCJ was sent a letter
menyampaikan surat kepada BKPM mengenai to the BKPM about the plan to propose
rencana pengajuan gugatan arbitrase terhadap arbitration claim against the Government of
Pemerintah Indonesia. Dalam hal untuk Indonesia. In the case to answer the letter of
menjawab surat dari THCJ, BKPM THCJ, BKPM invite the Company through a
mengundang rapat Perusahaan melalui surat letter No. 18/B.6/A.3/2017 dated March 7, 2017.
No. 18/B.6/A.3/2017 tanggal 7 Maret 2017.
THCJ menyampaikan surat kepada THCJ sent a letter to the Company
Perusahaan No. 2018/08/JM tanggal No. 2018/08/JM dated August 31, 2018
31 Agustus 2018 berisi: informed as follows:
1. THCJ meminta metode perhitungan 1. THCJ requested the calculation method of
kompensasi untuk CGMN berdasarkan the compensation to CGMN must have
PKP harus mengacu pada Nilai Wajar. based on Fair Value.
2. Selain kompensasi pada angka 1 diatas, 2. In addition to number 1 above, THCJ
THCJ mengklaim berhak atas kompensasi claimed entitlement to compensation and
beserta bunga akibat pengakhiran PKP. its interest caused by the termination of
Concession Agreement.
3. Selama kompensasi belum dibayarkan ke 3. As long as the Compensation have not
CGMN maka CGMN berhak atas fulfilled by the Company to CGMN, thus
pendapatan tol. CGMN entitled to the Toll Revenue.
Pada tanggal 13 Juni 2019 THCJ On June 13, 2019 THCJ Conveyed a letter to
menembuskan surat kepada Perusahaan the Company and also the General Attorney of
terkait surat yang ditujukan kepada Jaksa Republic Of Indonesia concerning THCJ
Agung Republik Indonesia perihal Rencana Intention to raise the case to the International
THCJ untuk mengajukan Gugatan terhadap Arbitration which has the same information as
Pemerintah Republik Indonesia kepada the letter on March 14, 2014 considering
Arbitrase Internasional sebagaimana surat THCJ’s claims on the dispute of CGMN.
yang pernah THCJ sampaikan tertanggal
14 Maret 2014 mengenai tuntutan dan gugatan
yang diajukan THCJ pada sengketa CGMN.
Perusahaan secara lisan menyampaikan The Company has informed verbally that the
bahwa penyelesaian permasalahan terkait dispute settlement regarding the termination of
pengakhiran PKP dengan CGMN diselesaikan concession agreement with CGMN shall be
sesuai ketentuan dalam PKP. Dalam hal ini, settled in accordance with the stipulation on the
pembayaran kompensasi kepada CGMN Concession Agreement. In this case, the
berdasarkan nilai buku CGMN yang telah payment of compensation to CGMN shall be
diaudit oleh auditor yang ditunjuk bersama. based on book value CGMN which has been
audited by the appointed auditor
190
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
a. Kewajiban Karena Pengakhiran Perjanjian a. Obligation Due to Termination of
Kuasa Penyelenggaraan (lanjutan) Concession Agreement (continued)
Hingga 31 Desember 2023, Pihak CGMN atau Until 31 December 2023, CGMN or THCJ has
THCJ tidak dapat memberikan bukti-bukti not been able to provide evidence of
pengeluaran sebagai dasar Jasa Marga untuk expenditure as a basis for Jasa Marga to make
melakukan pembayaran dan juga tidak ada payments and also no lawsuit has been filed to
gugatan yang diajukan ke pengadilan ataupun the court or arbitration by THCJ.
arbitrasi oleh THCJ.
b. Tuntutan Ganti Rugi Kepada PT Lapindo b. Claim of Compensation Against
Brantas dan Penutupan Sebagian Jalan Tol PT Lapindo Brantas and Closing of Part of
Surabaya-Gempol Seksi Porong-Gempol the Surabaya-Gempol Toll Road Section
Porong-Gempol
Sebagai dampak dari bencana luapan Lumpur As a consequence of the mud flood disaster in
PT Lapindo Brantas yang mengakibatkan PT Lapindo Brantas was damaged part of the
kerusakan pada sebagian jalan tol Surabaya- Surabaya-Gempol toll road. In 2006, the
Gempol, Perusahaan telah mengirimkan Company has submitted several claims of
beberapa surat permintaan ganti rugi dan compensation to PT Lapindo Brantas covering
somasi pada tahun 2006 atas kehilangan loss of toll revenues and expenditures.
pendapatan tol dan pengeluaran berbagai
biaya kepada PT Lapindo Brantas.
Klaim kerusakan jalan tol tersebut akan The claim for damage to the toll roads is
meningkat menjadi klaim biaya relokasi ruas expected to increase and later include a claim
jalan tol Porong-Gempol, yang akan for cost to relocate the Porong-Gempol Section
diselesaikan sesuai dengan ketentuan dalam toll road and will be settled in connection with
Perjanjian Pengusahaan Jalan Tol (PPJT) the stipulation in the Concession Agreement of
Surabaya-Gempol dan kebijakan Pemerintah the Surabaya-Gempol toll road and the
dalam penyelesaian dampak semburan Lumpur Government policy in settlement of the effects
di Sidoarjo, sesuai dengan Keputusan Menteri of the mud flood disaster at Sidoarjo in
Pekerjaan Umum No. 394/KPTS/M/2006 accordance with the Decree of the Minister of
tanggal 30 November 2006 tentang penutupan Public Works No. 394/KPTS/M/2006 dated
sebagian Jalan Tol Surabaya-Gempol. November 30, 2006 regarding the Closure of
Part of the Surabaya-Gempol Toll Road.
Berdasarkan Keputusan Presiden No. 13 Tahun Based on the Decree of the President
2006 tanggal 3 September 2006 mengenai Tim No. 13 Year 2006 dated September 3, 2006
Nasional Penanggulangan Semburan Lumpur di regarding the National Team for Mud Floods
Sidoarjo, semua biaya yang timbul sebagai akibat Disaster at Sidoarjo, all expenditures incurred
relokasi pembangunan jalan tol dimaksud selain due to the relocation of toll road development,
biaya rehabilitasi kerusakan sarana menjadi except for rehabilitation expenses for damaged
tanggung jawab PT Lapindo Brantas. Selain itu, facilities, will become the responsibility of PT
Surat Keputusan Menteri Pekerjaan Umum Lapindo Brantas. In addition, the Decree of the
No. 394/KPTS/M/2006 tanggal 30 November Minister of Public Works No. 394/KPTS/M/2006
2006, mengenai Penutupan sebagian Jalan Tol dated November 30, 2006 related to the
Surabaya-Gempol seksi Porong Gempol. Closure of Part of the Surabaya-Gempol Toll
Menyatakan antara lain sebagai berikut: Road Porong-Gempol Section provides:
191
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
b. Tuntutan Ganti Rugi Kepada PT Lapindo b. Claim of Compensation Against
Brantas dan Penutupan Sebagian Jalan Tol PT Lapindo Brantas and Closing of Part of
Surabaya-Gempol Seksi Porong-Gempol the Surabaya-Gempol Toll Road Section
(lanjutan) Porong-Gempol (continued)
1. Menutup dan tidak mengoperasikan 1. To close and stop the operation of a part
kembali sebagian jalan tol Surabaya- of the Surabaya-Gempol toll road Porong
Gempol Seksi Porong-Gempol; dan Gempol Section; and
2. Segala hal yang timbul pada pengusahaan 2. Those all matter which impacted on the
jalan tol Surabaya-Gempol sebagai akibat operation of the Surabaya-Gempol toll
dari penutupan seksi Porong-Gempol akan road as a result of the closure of the
diselesaikan sesuai dengan ketentuan Porong Gempol Section will be handled
dalam PPJT Surabaya-Gempol dan according to the regulation of Surabaya-
kebijakan Pemerintah dalam penyelesaian Gempol Toll Road Concession Agreement
dampak semburan lumpur di Sidoarjo. and the Government policy for settlement
of the effect of the mud flood disaster at
Sidoarjo.
Berdasarkan surat Menteri Negara Badan Based on the Minister of State-Owned
Usaha Milik Negara No. S-196/MBU/2007 Enterprises letter No. S-196/MBU/2007 dated
tanggal 4 April 2007 kepada Menteri Pekerjaan April 4, 2007 regarding the loss of part of
Umum dan Menteri Keuangan sehubungan Porong-Gempol toll road assets and according
dengan kerugian atas hilangnya sebagian aset to the Road Law No. 38 of 2004 and the State
jalan tol seksi Porong-Gempol, maka sejalan Finance Law No. 17 of 2003, the claim for
dengan Undang-Undang Jalan No. 38 Tahun losses should be submitted by the Government
2004 dan Undang-Undang Keuangan Negara through the Department of Public Works to PT
No. 17 Tahun 2003, klaim atas kerugian Lapindo Brantas.
dimaksud seharusnya dilakukan oleh
Pemerintah melalui Departemen Pekerjaan
Umum kepada PT Lapindo Brantas.
Pada tanggal 17 Juli 2007, melalui surat On July 17, 2007, through the Company’s letter
Perusahaan No. AA.TN.02.1153, Perusahaan No. AA.TN.02.1153, the Company claimed
mengajukan tuntutan ganti rugi akibat genangan compensation caused by mud floods in Porong
lumpur pada ruas jalan tol seksi Porong-Gempol Gempol Section to PT Lapindo Brantas. The
kepada PT Lapindo Brantas. Klaim atas kerugian claim for loss of toll revenue and additional
kehilangan pendapatan tol dan biaya tambahan expenditures arising from mud in Porong-
lainnya akibat genangan lumpur pada ruas Gempol Section until May 2007 amounted to
Porong-Gempol sampai dengan bulan Mei 2007 Rp24,725 and the claim for damage to the toll
adalah sebesar Rp24.725 dan klaim atas road amounted to Rp16,334.
kerusakan jalan tol sebesar Rp16.334.
Dalam Surat Perusahaan No.AA.KU.02.1268. Based on the Company’s Letter
tanggal 7 Agustus 2007 kepada Menteri No.AA.KU.02.1268 dated August 7, 2007, to
Pekerjaan Umum, Perusahaan menyampaikan the Minister of Public Works, the Company
antara lain mengenai kesediaan Perusahaan delivered such matter as readiness to finance
untuk membiayai pembangunan relokasi ruas development for relocation Porong-Gempol toll
jalan tol Porong-Gempol dengan road by estimating the reversion of investment
memperhitungkan pengembalian investasi dari from new tariff (included reversion caused by
tarif baru (termasuk pengembalian akibat tidak un-function Porong-Gempol toll road section).
berfungsinya ruas jalan tol Porong-Gempol).
192
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
b. Tuntutan Ganti Rugi Kepada PT Lapindo b. Claim of Compensation Against
Brantas dan Penutupan Sebagian Jalan Tol PT Lapindo Brantas and Closing of Part of
Surabaya-Gempol Seksi Porong-Gempol the Surabaya-Gempol Toll Road Section
(lanjutan) Porong-Gempol (continued)
Surat Ketua Dewan Pengarah Badan The letter of the Chairman of Direction Board of
Penanggulangan Lumpur Sidoarjo/ Menteri Mud Prevention Agency Sidoarjo/ the Minister
Pekerjaan Umum No. 20/DPBPLS/2007 of Public Works No. 20/DPBPLS/2007 dated
tanggal 24 September 2007 kepada Menteri September 24, 2007 to Minister of State-Owned
Negara BUMN menyebutkan antara lain Enterprises mentioned such proposal of
mengenai usulan pelaksanaan konstruksi jalan construction and implementation of Porong-
tol Porong-Gempol dapat dilakukan oleh Gempol toll road can be performed by the
Perusahaan. Company.
Pada tanggal 14 Januari 2008, melalui surat On January 14, 2008, through the Company’s
Perusahaan No. AA.TN.02.50 kepada Menteri letter No. AA.TN.02.50 to the Minister of State-
Negara BUMN, Perusahaan menyampaikan Owned Enterprises, the Company reported loss
antara lain mengenai jumlah klaim total kerugian until May 2007 amounted to Rp24,725 and
sampai dengan bulan Mei 2007 sebesar requested assistance from the Government to
Rp24.725 dan permohonan bantuan agar facilitate through Law Bureau and Public
Pemerintah memfasilitasi melalui Biro Hukum Relation of the Minister of State-Owned
dan Humas Kementerian BUMN dalam Enterprises in solving the problem with PT
menyelesaikan permasalahan dengan Lapindo Brantas by deliberation. Otherwise, the
PT Lapindo Brantas dengan musyawarah Company will take the case to the court.
mufakat dan apabila musyawarah mufakat
tersebut tidak dapat ditempuh dapat
mempertimbangkan untuk melakukan upaya
hukum di Pengadilan.
Pada tanggal 13 Mei 2009, melalui surat On May 13, 2009, through letter
Perusahaan No. AA.TN.02.730 kepada Direktur No. AA.TN.02.730 to the President Director of
Utama PT Lapindo Brantas, Perusahaan PT Lapindo Brantas, the Company claimed
kembali mengajukan tuntutan ganti rugi akibat compensation due to closure of the Porong-
penutupan Ruas Jalan Tol Porong-Gempol. Gempol Toll Road Section. The claim for loss of
Adapun klaim atas kehilangan pendapatan tol toll revenue, loss of interest income and other
dan kehilangan keuntungan atas bunga sampai expenses, including demolishing cost of Porong
dengan bulan Maret 2009 beserta biaya-biaya Toll Bridge until March 2009 totaling Rp71,976.
lainnya, termasuk biaya pembongkaran
Jembatan Tol Porong adalah sebesar
Rp71.976.
Pada tanggal 17 September 2009, melalui surat On September 17, 2009, through letter
Perusahaan No. AA.TN.02.1286 kepada No. AA.TN.02.1286 to the President Director of
Direktur Utama PT Lapindo Brantas, PT Lapindo Brantas, the Company claimed
Perusahaan kembali mengajukan tambahan additional compensation for the loss of toll
kenaikan besaran rugi atas kehilangan revenue amounting to Rp76,942 and the loss of
pendapatan tol sebesar Rp76.942 dan interest income until June 2009 amounted to
kehilangan keuntungan atas bunga sampai Rp4,965.
dengan bulan Juni 2009 yakni sebesar
Rp4.965.
193
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
b. Tuntutan Ganti Rugi Kepada PT Lapindo b. Claim of Compensation Against
Brantas dan Penutupan Sebagian Jalan Tol PT Lapindo Brantas and Closing of Part of
Surabaya-Gempol Seksi Porong-Gempol the Surabaya-Gempol Toll Road Section
(lanjutan) Porong-Gempol (continued)
Pada tanggal 9 Februari 2010, Perusahaan On February 9, 2010, the Company sent letter
mengirimkan surat No. AA.PR.02.94 tentang No. AA.PR.02.94 regarding to relocation of
Relokasi Jalan Tol Ruas Porong-Gempol Porong-Gempol toll road section to BPJT and
kepada BPJT yang ditembuskan kepada the copy was forwarded to the Minister of State-
Menteri Negara BUMN. Surat tersebut dibuat Owned Enterprises. The letter was made based
dengan dasar bahwa Pemerintah (Kementerian on the plan of Government (Ministry of PUPR)
PUPR) mempunyai rencana untuk melakukan to relocate Porong-Gempol Toll Road affected
relokasi terhadap jalan tol Ruas Porong- by the Sidoarjo mudflow.
Gempol yang terendam luapan lumpur
Sidoarjo.
Pada tanggal 7 Februari 2011 BPJT melalui On February 7, 2011, BPJT through its letter
suratnya No. 70/BPJT/KE/Jl.01.03/2011, No. 70/BPJT/KE/Jl.01.03/2011, gave an
memberikan persetujuan untuk melakukan approval to carry out the relocation of the
pelaksanaan relokasi Jalan Tol Surabaya- Surabaya-Gempol Toll Road in the Porong-
Gempol ruas Porong-Gempol yang dimana, Gempol section, where the target of the
lahan yang menjadi sasaran proyek relokasi relocation project had reached 81.77% and
telah mencapai pembebasan sebesar 81,77% keep going.
dan terus berjalan.
Pada tahun 2015, BPJT dan Perusahaan telah In 2015, BPJT and the Company agreed to
sepakat untuk menentukan besaran tarif yang determine the tariff rate applied to the
diterapkan pada Jalan Tol Surabaya-Gempol Surabaya-Gempol Toll Road on the Porong-
pada Ruas Porong-Gempol, sebagaimana Gempol Section, as stated in the Minutes of
yang tertuang dalam Berita Acara Kesepakatan Agreement on the Relocation of the Porong-
tentang Relokasi Ruas Porong-Gempol pada Gempol Section on the Operation
Pengusahaan Jalan Tol Surabaya-Gempol of the Surabaya-Gempol Toll Road
No. 10/BA/PT.6/2015. No. 10/BA/PT.6/2015.
Sejak bulan Mei 2011, Perusahaan telah Since May 2011, the Company has carried out
melakukan aktivitas pembangunan relokasi jalan construction activities for the relocation of the
tol ruas Porong-Gempol. Sampai dengan tanggal Porong-Gempol toll road. As of
31 Desember 2019, Perusahaan telah December 31, 2019, the Company has
menyelesaikan pembangunan paket terakhir ruas completed the construction of the last package
Porong-Gempol seksi Porong-Kejapanan sesuai of the Porong-Gempol section of the Porong-
Berita Acara No. 66.5/BA-DIR/2018 dan Kejapanan section according to Minutes
No. 66.6/BA-DIR/2018. No. 66.5/BA-DIR/2018 and No. 66.6/BA-DIR
/2018.
Pada tanggal 14 Januari 2019, jalan tol ruas On January 14, 2019, the Porong - Gempol toll
Porong - Gempol seksi Porong Kejapanan telah road section of the Porong Kejapanan section
dioperasikan. has been operated.
Pada tanggal 30 Maret 2020, Pemerintah On March 30, 2020, the Government through
melalui Kementerian PUPR telah menetapkan Ministry of PUPR has set compensation for the
kompensasi bagi Perusahaan sesuai dengan Company in accordance with the Decree of
SK Menteri PUPR No. BM.06.03-MN/587 Ministry of PUPR No. BM.06.03-MN/587 about
tentang Perubahan Rencana Usaha the Amendment of Toll Road Concession of
Pengusahaan Jalan Tol Surabaya-Gempol. Surabaya-Gempol. The decision confirms the
Keputusan tersebut menegaskan terkait izin permission given to the Company to establish
yang diberikan kepada Perusahaan untuk new toll road route to mud-affected toll road
membuat rute baru atas ruas jalan tol yang section of PT Lapindo Brantas.
terdampak lumpur PT Lapindo Brantas.
194
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
b. Tuntutan Ganti Rugi Kepada PT Lapindo b. Claim of Compensation Against
Brantas dan Penutupan Sebagian Jalan Tol PT Lapindo Brantas and Closing of Part of
Surabaya-Gempol Seksi Porong-Gempol the Surabaya-Gempol Toll Road Section
(lanjutan) Porong-Gempol (continued)
Pada tanggal 9 September 2022 On September 9, 2022, the Company through
Perusahaan melalui PT Jasamarga Transjawa PT Jasamarga Transjawa Tol with BPKP East
Tol dengan BPKP Provinsi Jawa Timur dan Java Province and BPJT has held discussions
BPJT telah melakukan pembahasan terkait related to the review of changes to the business
review terhadap perubahan rencana usaha plan on the Surabaya-Gempol toll road
pada pengusahaan jalan tol Surabaya-Gempol. operation.
Pada tanggal 12 September 2022, BPKP On September 12, 2022, BPKP through letter
melalui surat nomor LHP-597/PW13/2/2022 number LHP-597/PW13/2/2022 regarding the
perihal Laporan Hasil Reviu Atas Perubahan Review Report on Changes in Business Plans
Rencana Usaha pada Pengusaha Jalan Tol for Surabaya - Gempol Toll Road
Surabaya – Gempol menyampaikan laporan Entrepreneurs submitted a review report whose
hasil reviu yang kesimpulannya adalah conclusions were
a. Nilai total investasi pengusahaan Jalan a. The total investment value of the Surabaya
Tol Surabaya – Gempol Ruas Porong – - Gempol Porong - Gempol Toll Road with a
Gempol dengan adanya perubahan change in scope is Rp2,688,289
lingkup adalah sebesar Rp2.688.289.
b. Dengan masa konsesi tetap 40 tahun dan b. With a fixed concession period of 40 years
tarif yang berlaku untuk ruas Porong – and the applicable tariff for the Porong -
Gempol sebesar Rp912/Km (rupiah Gempol section is Rp912/Km (full rupiah),
penuh), distribusi kompensasi tarif the distribution of additional tariff
tambahan
Pada ruas Waru – Porong sebesar Rp201/Km Compensation on the Waru - Porong section is
(rupiah penuh) dan ruas Dupak – Waru sebesar Rp201/Km (full rupiah) and the Dupak - Waru
Rp1.500, serta dengan memperhitungkan section of Rp1,500, and taking into account the
koreksi pada nilai investasi dan arus kas correction in investment value and financial
financial model, maka untuk mempertahankan model cash flow, to maintain the IRR in
IRR (Internal Rate of Return) sesuai dengan accordance with the agreement made by BPJT
kesepakatan yang telah dilakukan BPJT selaku as the government representative and PT Jasa
wakil pemerintah dan PT Jasa Marga (Persero) Marga (Persero) Tbk as BUJT at 14.84%,
Tbk selaku BUJT pada 14,84%, penyesuaian regular tariff adjustment according to the
tarif regular sesuai model keuangan yang financial model that was supposed to be carried
seharusnya dilakukan pada Oktober 2021 out in October 2021 was adjusted to April 2023.
disesuaikan menjadi April 2023.
Dalam surat tersebut BPKP juga In the letter, BPKP also conveyed suggestions
menyampaikan saran kepada Kepala Badan to the Head of the Toll Road Regulatory Agency
Pengatur Jalan Tol agar hasil reviu BPKP so that the results of the BPKP review would be
menjadi masukan dan bahan pertimbangan input and consideration in the Proposed
dalam Usulan Perubahan Rencana Usaha Changes to the Surabaya - Gempol Toll Road
Pengusahaan Jalan Tol Surabaya – Gempol Business Plan for the Porong - Gempol Section
Ruas Porong – Gempol kepada Menteri to the Minister of Public Works and Public
Pekerjaan Umum dan Perumahan Rakyat. Housing.
195
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
b. Tuntutan Ganti Rugi Kepada PT Lapindo b. Claim of Compensation Against
Brantas dan Penutupan Sebagian Jalan Tol PT Lapindo Brantas and Closing of Part of
Surabaya-Gempol Seksi Porong-Gempol the Surabaya-Gempol Toll Road Section
(lanjutan) Porong-Gempol (continued)
Pada tanggal 5 Desember 2022, BPJT dengan On December 5, 2022, BPJT and the Company
Perusahaan melalui PT Jasamarga Transjawa through PT Jasamarga Transjawa Tol made
Tol membuat berita acara evaluasi perubahan minutes of evaluation of changes in business
rencana usaha pada Pengusahaan Jalan Tol plans on the Surabaya – Gempol Porong –
Surabaya – Gempol ruas Porong – Gempol, Gempol Toll Road Concession, with the
dengan kesimpulan kesepakatan sebagai following conclusion of the agreement:
berikut:
a. Para pihak menyepakati besaran biaya a. The parties agree on a reasonable amount
investasi yang wajar yang dapat of investment costs that can be included in
dimasukkan dalam perhitungan perubahan the calculation of changes to the business
rencana usaha Pengusahaan Jalan Tol plan of the Surabaya - Gempol Toll Road
Surabaya – Gempol ruas Porong – Gempol Concession Porong - Gempol section is
adalah sebesar Rp2.688.289. Rp2,688,289.
b. Dengan mempertimbangkan masa konsesi b. Taking into account the fixed concession
tetap 40 tahun terhitung sejak tanggal Satu period of 40 years starting from the First of
Januari Dua Ribu Lima (1 Januari 2005) January Two Thousand Five
dan tarif yang berlaku untuk ruas Porong – (January 1, 2005) and the applicable tariff
Gempol sebesar Rp912/km (rupiah for the Porong – Gempol section of
penuh), distribusi kompensasi tarif Rp912/km (full rupiah), the distribution of
tambahan pada ruas Waru – Porong additional tariff compensation on the Waru
sebesar Rp201/km (rupiah penuh) dan – Porong section of Rp201/km (full rupiah)
ruas Dupak – Waru sebesar Rp1.500 and the Dupak – Waru section of Rp1,500
(rupiah penuh), serta dengan (full rupiah), and taking into account
memperhitungkan koreksi pada nilai corrections in Investment and financial
investasi dan arus kas financial model, model cash flow, then to maintain the IRR
maka untuk mempertahankan IRR sesuai in accordance with the agreement made by
dengan kesepakatan yang telah dilakukan BPJT as the government representative
BPJT selaku wakil pemerintah dan PT Jasa and PT Jasa Marga (Persero) Tbk as BUJT
Marga (Persero) Tbk selaku BUJT pada at 14.84%, regular tariff adjustments
14,84%, penyesuaian tarif regular sesuai according to the financial model that should
model keuangan yang seharusnya have been carried out in October 2021 was
dilakukan pada Oktober 2021 disesuaikan adjusted to April 2023.
menjadi April 2023.
c. Mempertimbangkan bahwa reviu BPKP c. Considering that the BPKP review was
dilaksanakan terhadap rencana usaha carried out on the Porong - Gempol
Porong – Gempol namun penyesuaian tarif business plan but the tariff adjustment was
dilaksanakan bersamaan untuk carried out simultaneously for the entire
keseluruhan ruas Surabaya – Gempol Surabaya - Gempol section (including
(termasuk Porong – Gempol) dan Porong - Gempol) and considering the
mengingat penundaan tarif Surabaya – postponement of the Surabaya - Gempol
Gempol pada Tahun 2019 yang tariff in 2019 which was supposed to be
seharusnya dilaksanakan pada November carried out in November 2019 (2 years after
2019 (2 Tahun setelah Kepmen PUPR the PUPR Decree in 2017) to June 2020
Tahun 2017) menjadi Juni 2020 (Kepmen (PUPR Decree in 2020), the inflation period
PUPR Tahun 2020), maka periode inflasi for the Surabaya - Gempol segment
untuk segmen Surabaya – Gempol (di luar (outside Porong - Gempol) is calculated
Porong – Gempol) dihitung sejak batas from the limit the end of the inflation period
akhir periode inflasi pada penyesuaian tarif in the 2020 tariff adjustment
tahun 2020 (November 2019) sampai (November 2019) until the scheduled tariff
dengan jadwal penyesuaian tarif atas adjustment on the recommendation of
rekomendasi BPKP (April 2023). BPKP (April 2023).
196
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
b. Tuntutan Ganti Rugi Kepada PT Lapindo b. Claim of Compensation Against
Brantas dan Penutupan Sebagian Jalan Tol PT Lapindo Brantas and Closing of Part of
Surabaya-Gempol Seksi Porong-Gempol the Surabaya-Gempol Toll Road Section
(lanjutan) Porong-Gempol (continued)
d. Berita Acara akan digunakan sebagai d. The Minutes will be used as consideration in
bahan pertimbangan dalam usulan the proposed changes to the Surabaya –
perubahan Rencana Usaha Pengusahaan Gempol Toll Road Business Plan for the
Jalan Tol Surabaya – Gempol Ruas Porong – Gempol Section to the Minister of
Porong – Gempol kepada Menteri PUPR. PUPR.
Kesepakatan dalam berita acara tersebut The agreement on official report became
berlaku efektif setelah BPJT mendapatkan effective after BPJT obtained approval from the
persetujuan dari Menteri PUPR. Minister of PUPR.
Pada tanggal 6 Januari 2023, Menteri PUPR On January 6, 2023, the Minister of PUPR has
telah memberikan persetujuan atas Hasil given approval to the Evaluation Results of the
Evaluasi Pengusahaan Jalan Tol Surabaya – Surabaya – Gempol Toll Road Exploitation of
Gempol Ruas Porong – Gempol yang telah the Porong – Gempol Section which has taken
memperhitungkan kompensasi atas relokasi into account compensation for the relocation of
ruas Porong-Gempol sebagai akibat dari the Porong - Gempol section as a result of the
bencana lumpur Lapindo. Persetujuan Menteri Lapindo mud disaster. The approval of the
PUPR tersebut kemudian ditindaklanjuti Minister of PUPR was then followed up by the
dengan penandatanganan Akta Amandemen III signing of Deed of Amendment III of PPJT
PPJT Ruas Surabaya – Gempol Nomor 23 Surabaya - Gempol Section Number 23 dated
tanggal 17 Januari 2023 dibuat di hadapan January 17, 2023 made in front of Rina Utami
Rina Utami Djauhari, SH, Notaris di Jakarta. Djauhari, SH, Notary in Jakarta.
c. Gugatan Ganti Rugi dari Pemilik Tanah c. Claims from Land Owners for Toll Road
untuk Jalan Tol
Perusahaan masih menghadapi perkara litigasi/ The Company is facing several litigation cases
gugatan dari beberapa orang yang mengklaim filed by parties the construction of claimed to
sebagai pemilik tanah yang tanahnya be the owners of land whose land is used for
digunakan untuk pembangunan Jalan Tol Semarang Toll Road C Section, JORR W2 Toll
JORR W2, JORR E1, Jalan Tol Pondok Aren - Road Section, JORR E1 Toll Road Section,
Ulujami, Gempol-Pasuruan, dan Jalan Tol Pondok Aren-Ulujami Toll Road, Gempol-
Belmera. Penanganan perkara litigasi tersebut Pasuruan and Belmera Toll Gate. These
masih dalam proses peradilan di Pengadilan litigation cases are still under trial in the District
Negeri, Pengadilan Tinggi, kasasi dan Courts, the High Courts and the Supreme
Peninjauan Kembali di Mahkamah Agung. Court.
Pada akhir tahun 31 Desember 2023, At the end of the year December 31, 2023, the
Perusahaan berkeyakinan bahwa tidak Company believes that no provision is required.
diperlukan adanya provisi.
d. Penggantian Lahan d. Land Exchange
JBT, Entitas Anak, memiliki kewajiban untuk JBT, a Subsidiary, has a liability to construct
membangun gedung kantor sesuai ketentuan di office building as required in PPJT. The
PPJT. Pembangunan gedung kantor tersebut construction of office building will be conducted
akan dilakukan di area lahan yang dimiliki oleh in land owned by PT Angkasa Pura I (AP I) and
PT Angkasa Pura I (AP I) dan PT Pelabuhan Indonesia III (Persero) (Pelindo
PT Pelabuhan Indonesia III (Persero) (Pelindo III). Since the construction of the office building
III). Karena pembangunan gedung kantor conducted in land owned by AP I and Pelindo
tersebut di area lahan AP I dan Pelindo III, maka III, JBT has liabilities to give the land
JBT memiliki kewajiban untuk memberikan compensation to AP I and Pelindo III as follows:
penggantian lahan untuk AP I dan Pelindo III
dengan nilai sebagai berikut:
197
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
d. Penggantian Lahan (lanjutan) d. Land Exchange (continued)
NJOP/ Harga Penilaian/
No./ Dimiliki/ Area/
SVTO Appraisal Price
No. Owned by Area
(Rp) (Rp)
1. Angkasa Pura I 3.404 m2 3.581 29.291
2. Pelindo III (darat) 522 m2 1.227 2.589
3. Pelindo III (perairan) 41.490 m2 - -
Total 4.808 31.880
JBT menerima surat tembusan dari Dirjen Bina JBT received a copy letter from the Directorate
Marga No. TB09.02-DB/496 tanggal General (‘’DG’’) of Highways No. TB09.02-
16 Juni 2017 Perihal Tanah HPL Angkasa Pura DB/496 dated June 16, 2017 regarding the
I. Dalam surat tersebut Dirjen Bina Marga Land of HPL Angkasa Pura I. In the letter of DG
berpendapat bahwa lahan HPL milik Bina Marga believes that PT Angkasa Pura I
PT Angkasa Pura I tidak dapat diberikan ganti HPL land can not be given compensation for
rugi kecuali terhadap bangunan, tanaman, dan building, plants and objects on HPL land.
benda-benda di atas lahan HPL.
JBT memiliki kewajiban untuk membangun JBT has an obligation to build office buildings in
gedung kantor sesuai ketentuan di PPJT. accordance with the provisions in PPJT. The
Pembangunan gedung kantor tersebut akan construction of the office building will be carried
dilakukan di akses masuk tol di jalan Pelabuhan out at toll entry access on the Benoa Harbor
Benoa. Luas tanah yang akan dibangun kantor road. The total land to be built by Office is
oleh Perseroan seluas 1.150 m2. obtained by the Company with an area of
1,150 sqm.
Sampai dengan tanggal 31 Desember 2019, As of December 31, 2019, JBT has signed the
JBT telah menandatangani Akta Jual Beli No. 4 Sale and Purchase Deed No. 4 of
tanggal 11 Januari 2019 dan Akta Kuasa Jual January 11, 2019 and Deed of Sale No. 5
No. 5 tanggal 11 Januari 2019 dengan nilai jual January 11, 2019 with land value of Rp13,200.
tanah yang diperoleh JBT sebesar Rp13.200.
Sampai dengan tahun 2023 sesuai surat Until 2023, according to the letter, the Director
tersebut Dirjen Bina Marga berpendapat bahwa General of Highways believes that HPL land
lahan HPL milik PT Angkasa Pura I tidak dapat owned by PT Angkasa Pura I cannot be
diberikan ganti rugi kecuali terhadap bangunan, compensated except for buildings, plants, and
tanaman, dan benda-benda di atas lahan HPL. objects on HPL land.
e. Pengembalian Investasi Pemerintah e. Return on Government Investment
JMKT, Entitas Anak, wajib mengembalikan JMKT, a subsidiary, is obliged to return the
investasi Pemerintah sebesar Rp178.000 (nilai Government's investment amounted to
kini 2013) yang dilakukan atas pembangunan Rp178,000 (present value of 2013) made on
ruas jalan tol Medan - Kualanamu - Tebing the construction of toll road Medan -
Tinggi untuk seksi 1 dan 2. Berdasarkan Kualanamu -Tebing Tinggi sections I and II.
lampiran dalam PPJT, investasi Pemerintah According to the minutes attached on PPJT,
akan dibayarkan pada tahun 2033, setelah such investment will be returned to the
utang bank sindikasi dilunasi seluruhnya. Pada government in 2033, after syndicated bank loan
tanggal 7 Mei 2018, berita acara serah terima is fully repaid. On May 7, 2018, the hand over
penyelesaian seksi 1 dan 2 telah ditandatangani document I and II was signed and JMKT
dan JMKT telah mencatatkan utang kepada recorded the payable to government.
pemerintah tersebut.
198
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
e. Pengembalian Investasi Pemerintah e. Return on Government Investment
(lanjutan) (Continued)
JMB, Entitas Anak, wajib mengembalikan JMB, a subsidiary, is obliged to return the
investasi Pemerintah sebesar Rp356.800 yang Government's investment amounting to
dilakukan atas pembangunan ruas tol dari Ring Rp356,800 made on the construction of toll
Road Manado sampai dengan SS Air Madidi road from Ring Road Manado until SS Air
sepanjang 14 Km. Investasi tersebut akan Madidi ranging 14 Km. The investment will be
dikembalikan sesuai berita acara yang returned according to the minutes attached on
terlampir di PPJT selambat-lambatnya PPJT at the latest in year 2054.
tahun 2054.
Meskipun berita acara serah terima belum Despite the hand over document is not yet
ditandatangani, ruas tol tersebut telah signed, the toll roads have been operating
beroperasi komersial pada tanggal commercially since October 30, 2020 based on
30 Oktober 2020 berdasarkan SK Menteri, Minister Decree, so since that date, JMB has
sehingga sejak tanggal tersebut, JMB telah recognized the amount payable to the
mengakui utang kepada Pemerintah tersebut Government (Note 22).
(Catatan 22).
f. Kompensasi Pengembalian Aset Tanah f. Compensation for Returning Land Assets
Jalan Tol Semarang-Demak for Semarang-Demak Toll Road
Berdasarkan SK Menteri Pekerjaan Umum Based on the Decree of the Minister of Public
No. 367/KPTS/1997 tanggal 29 Agustus 1997. Works No. 367/KPTS/1997 dated
PT Marga Mawatindo Esprit (MME) dan August 29, 1997. PT Marga Mawatindo Esprit
Perusahaan mendapatkan izin kerja sama (MME) and the Company obtained a joint permit
penyelenggaraan Proyek Jalan Tol Semarang- for the implementation of the Semarang-Demak
Demak. Toll Road Project.
Pada tanggal 20 September 1997 On September 20, 1997 the construction of the
pembangunan jalan tol ditangguhkan oleh toll road was suspended by the government.
pemerintah.
Pada tahun 2001, akibat pengakhiran In 2001, due to the termination of the Proxy for
Perjanjian Kuasa Penyelenggaraan (PKP), PT Implementation (PKP), PT MME filed a lawsuit
MME melakukan gugatan ke Badan Arbitrase against the Indonesian National Arbitration
Nasional Indonesia (BANI). Board (BANI).
Pada tahun 2002, Perusahaan menerima surat In 2002, the Company received a decree from
keputusan dari BANI yang berisi: BANI which contained:
a. Membayar ganti rugi kepada PT MME a. Paid compensation to PT MME amounted
sebesar Rp8.141 dan bunga 8% per tahun. to Rp8,141 and interest of 8% per annum.
b. Membayar biaya pembebasan tanah b. Paid land acquisition costs of Rp11,831
sebesar Rp11.831 ditambah bunga 8% per plus 8% interest per annum.
tahun.
c. Membayar biaya arbitrase dan biaya c. Paid arbitration fees and administration
administrasi masing-masing 50%. fees of 50% each.
Pada tanggal 31 Desember 2002, Perusahaan On December 31, 2002, the Company has paid
telah melunasi semua kewajiban. all obligation.
199
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
f. Kompensasi Pengembalian Aset Tanah f. Compensation for Returning Land Assets
Jalan Tol Semarang-Demak (lanjutan) for Semarang-Demak Toll Road (continued)
Pada tanggal 27 Mei 2020 atas Berita Acara On May 27, 2020, on the Minutes of Handover
Serah Terima Tanah Bebas Pada Jalan Tol of Free Land on the Semarang-Demak Toll
Semarang-Demak No. 29/BA-DIR/2020, Road No. 29/BA-DIR/2020, No. 6/BA/Db/2020,
No. 6/BA/Db/2020, No. BA.35/BPJT/2020. No. BA.35/BPJT/2020. The Company handed
Perusahaan menyerahkan Tanah Semarang- over the Semarang-Demak land to the
Demak kepada Dirjen Bina Marga Kementerian Directorate General of Highways of the Ministry
Pekerjaan Umum dan Perumahan Rakyat. of Public Works and Housing.
Sampai dengan diterbitkannya laporan Until the issuance of these consolidated
keuangan konsolidasian belum terdapat financial statements, there has been no further
lanjutan atas pengajuan kompensasi yang compensation application officially received by
secara resmi diterima oleh Perusahaan. the Company.
g. Gugatan Perjanjian Pembangunan g. Road Interchange Karawang Barat STA
Simpang Susun Karawang Barat STA 47+130 Development Agreement Lawsuit
47+130
Pada tanggal 27 November 2007 Perusahaan On November 27, 2007 the Company and
dan PT Maligi Permata Industrial Estate PT Maligi Permata Industrial Estate (Maligi)
(Maligi) telah menandatangani Berita Acara signed the Minutes of the Modification of the
Kesepakatan Pembangunan Modifikasi West Karawang Interchange Modification
Simpang Susun Karawang Barat Jalan Tol Development Agreement Jakarta-Cikampek
Jakarta-Cikampek STA 47+130 No. 78/BA- Toll Road STA 47+130 No. 78/BA-DIR/2007.
DIR/2007.
Pada tanggal 1 Mei 2009, Perusahaan dan On May 1, 2009, the Company and Maligi made
Maligi membuat Perjanjian Pembangunan a Modification/ Extension Development
Modifikasi/ perluasan Simpang Susun Agreement for the Karawang Barat STA
Karawang Barat STA. 47+130, dimana Interchange. 47+130, where this agreement
perjanjian ini mencabut perjanjian Akta revokes the Deed of Agreement No. 2 dated
Perjanjian No. 2 tanggal 13 Desember 2001 December 13, 2001 on the Construction of the
Pembangunan Modifikasi Simpang Susun Modified Intersection of West Karawang as
Karawang Barat sebagaimana angka 3 di atas. stated in number 3 above.
Kewajiban Maligi berdasarkan perjanjian Maligi's obligations under the agreement are
adalah sebagai berikut: as follows:
a. Melakukan pembangunan Simpang susun a. Carry out construction of Interchanges in
sesuai dengan Jangka Waktu Membangun accordance with the Building Period
yang ditetapkan oleh Menteri PUPR, yaitu stipulated by the Minister of PUPR, which
2 tahun sejak tanggal 12 Juni 2007. is 2 years since June 12, 2007.
b. Menyerahkan jaminan pembangunan b. Submit guarantee for the construction of
Simpang susun berupa Sertifikat Hak Atas the Interchange in the form of a Certificate
Tanah seluas 5.750 m2 yang terletak di of Land Rights covering an area of
Desa Sukaluyu, Kecamatan Teluk Jambe, 5,750 sqm located in Sukaluyu Village,
Kab Karawang, Jawa Barat. Teluk Jambe District, Karawang Regency,
West Java.
c. Melakukan pemeliharaan dan perbaikan c. Perform maintenance and repairs to
terhadap kerusakan simpang susun damage to interchanges within a period of
dalam jangka waktu 2 tahun 2 years after the date of operation, and
setelah tanggal pengoperasian, serta submit maintenance guarantees of 5% of
menyerahkan jaminan pemeliharaan the Project Value in the form of a Bank
sebesar 5% dari Nilai Proyek dalam bentuk Guarantee.
Bank Garansi.
200
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
g. Gugatan Perjanjian Pembangunan g. Road Interchange Karawang Barat STA
Simpang Susun Karawang Barat STA 47+130 Development Agreement Lawsuit
47+130 (lanjutan) (continued)
d. Menanggung kekurangan biaya Operation d. Bear the shortfall in Operation
Management (OM) sampai akumulasi Management (OM) costs until the
pendapatan tol dalam satu tahun lebih accumulated generated toll revenue in one
besar atau sama besar dengan Biaya OM; year is greater or equal to OM Costs; or the
atau volume lalu lintas aktual di tahun 2014 actual traffic volume in 2014 has reached
telah mencapai 49.749 kendaraan per hari. 49,749 vehicles per day.
e. Perhitungan kekurangan biaya Operation e. The calculation of Operation Management
Management (OM) dihitung selama satu (OM) cost shortages is calculated for one
tahun dan dilakukan oleh tim yang dibentuk year and is carried out by a team formed by
oleh Perusahaan dan Maligi, dikurangi uang the Company and Maligi, minus Rp15,227
sebesar Rp15.227 yang sudah dibayar oleh already paid by Maligi in 2002. The formula
Maligi pada tahun 2002. Adapun formula for calculating the generated toll revenue is
perhitungan pendapatan tol bangitan diatur regulated in Article 10 paragraph 3 of the
dalam Pasal 10 ayat 3 Perjanjian. Agreement .
Pada tanggal 7 Februari 2013 Perusahaan dan On February 7, 2013 the Company and Maligi
Maligi mengadakan rapat untuk membahas held a meeting to discuss the OM fee collection
mekanisme penagihan biaya OM terkait mechanism related to the modification of the
modifikasi Simpang Susun Karawang Barat. West Karawang Intersection. Based on the
Berdasarkan hasil rapat Direksi Perusahaan results of the meeting of the Directors of the
dan Maligi disepakati membentuk tim Evaluasi Company and Maligi which agreed to form an
Perhitungan kekurangan Biaya OM melalui Evaluation Team for the Calculation of OM Cost
Keputusan Direksi No. 129/KPTS/2013 dan Shortfalls through Directors Decree
274/MPIE/9/13 tanggal 18 September 2013. No. 129/KPTS/2013 and 274/MPIE/9/13 dated
September 18, 2013.
Pada tanggal 16 September 2015 Perusahaan On September 16, 2015 the Company and
dan Maligi mengadakan rapat mengenai Maligi held a meeting to discuss of the
pembahasan realisasi biaya operasional dan realization of operational and maintenance
pemeliharaan serta pendapatan tol Simpang costs and revenue of the Simpang Susun
Susun Karawang Barat dengan hasil antara Karawang Barat toll road with the results
lain: including:
a. Maligi menjelaskan bahwa perhitungan a. Maligi explained that the calculation of the
pendapatan tol bangkitan tidak dapat toll revenue cannot be done through an
dilakukan dengan hanya perjanjian, agreement only, but with a traffic review
melainkan dengan kajian ulang lalu lintas conducted by a Consultant in 2008; and
yang dilakukan oleh Konsultan pada tahun
2008; dan
b. Perusahaan meminta Maligi untuk b. The Company asked Maligi to invite the
mengundang konsultan studi lalu lintas traffic study consultant.
tersebut.
Perusahaan melalui surat No. BC.KU02.672 The Company through a letter
tanggal 8 Februari 2017 menyampaikan No. BC.KU02.672 dated February 8, 2017
Tagihan Beban Operasional dan Maintenance submitted invoice for the Operational and
Gerbang Tol Karawang Barat 2 mulai triwulan Maintenance Charges of West Karawang Toll
kedua tahun 2009 sampai dengan triwulan Gate 2 from second quarter of 2009 to fourth
keempat tahun 2016 sejumlah Rp23.068. quarter of 2016 totaling Rp23,068.
201
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
g. Gugatan Perjanjian Pembangunan g. Road Interchange Karawang Barat STA
Simpang Susun Karawang Barat STA 47+130 Development Agreement Lawsuit
47+130 (lanjutan) (continued)
Maligi melalui surat No. 190/FA/III/2017 tanggal Maligi through a letter No. 190/FA/III/2017
21 Maret 2017 menyampaikan kepada dated March 21, 2017 informed the Company
Perusahaan bahwa berdasarkan hasil audit that based on the audit results conducted by
yang dilakukan oleh Maligi, total beban yang Maligi, the total lost on the West Karawang toll
atas gerbang tol Karawang Barat yang harus gate that must be borne by Maligi was Rp8 and
ditanggung Maligi adalah Rp8 dan meminta requested the Company to revise the invoice
Perusahaan untuk melakukan revisi atas faktur previously sent invoice.
yang sebelumnya dikirim.
Pada tanggal 3 Mei 2017, Perusahaan melalui On May 3, 2017, the Company through Jakarta-
Jakarta-Cikampek dan Maligi melaksanakan Cikampek and Maligi held a coordination
rapat koordinasi. Pada rapat tersebut, meeting. At the meeting, the Company and
Perusahaan dan Maligi sepakat untuk Maligi agreed to make corrections to the
melakukan koreksi atas perhitungan calculation of OM cost shortages. Due to the
kekurangan biaya OM. Atas koreksi correction in the calculation, the Company
perhitungan tersebut, Perusahaan conveyed the calculation of OM cost shortages
menyampaikan perhitungan kekurangan biaya to become Rp16,722. This fee does not include
OM menjadi Rp16.722. Biaya ini belum deficits that must be borne by Maligi amounting
termasuk defisit yang harus ditanggung Maligi to Rp1,495. The results of this meeting have
sebesar Rp1.495. Hasil rapat ini telah been submitted minutes of the meeting on
disampaikan notulen rapat pada tanggal May 8, 2017 through letter No. CB.TR05.1831.
8 Mei 2017 melalui surat No. CB.TR05.1831.
Pada tanggal 20 Juni 2017, Maligi melalui surat On June 20, 2017, Maligi via letter
No. 94/MPIE/VI/2017 mengembalikan faktur No. 94/MPIE/VI/2017 return the Company
tagihan Perusahaan dikarenakan angka dalam invoice for bills due to because the figures in the
faktur berbeda dengan angka berdasarkan invoice differ from Maligi’s audit result.
hasil audit Maligi.
Selanjutnya, Maligi secara sepihak Furthermore, Maligi unilaterally left a shortfall in
menitipkan kekurangan biaya operasional dan operational costs and maintenance of the West
pemeliharaan Simpang Susun Karawang Barat Karawang Interchange to the Karawang District
ke Pengadilan Negeri Karawang sejumlah Court in the amount of Rp7,947 and the
Rp7.947 dan Pengadilan Negeri Karawang Karawang District Court through the East
melalui Pengadilan Negeri Jakarta Timur telah Jakarta District Court submitted the offer to the
menyampaikan hal penawaran tersebut Company on June 22, 2017.
kepada Perusahaan pada tanggal
22 Juni 2017.
Perusahaan, melalui surat No. AA.HK02.1086 The Company, through a letter
tanggal 11 Juli 2017 menolak penawaran Maligi No. AA.HK02.1086 dated July 11, 2017
karena jumlahnya tidak sesuai dengan rejected Maligi's offer because the amount did
kewajiban Maligi dalam perjanjian. not match with Maligi's obligations in the
agreement.
Pada tanggal 11 Januari 2019, Perusahaan On January 11, 2019, the Company accepted
menerima relaas panggilan sidang pertama the first court summons for a lawsuit filed by
atas gugatan yang diajukan Maligi Maligi to the Company at the Karawang District
kepada Perusahaan pada Pengadilan Court with case No.104/Pdt/G/2018/PN.Kwg.
Negeri Karawang dengan perkara Through this case, the Company received
No. 104/Pdt/G/2018/PN.Kwg. melalui relaas information that Maligi had first filed a lawsuit on
tersebut, Perusahaan mendapatkan informasi December 20, 2019 without giving a response
bahwa Maligi telah lebih dahulu mengajukan to the subpoena submitted by the Company.
gugatan pada tanggal 20 Desember 2019
tanpa memberikan tanggapan atas somasi
yang disampaikan Perusahaan.
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
g. Gugatan Perjanjian Pembangunan g. Road Interchange Karawang Barat STA
Simpang Susun Karawang Barat STA 47+130 Development Agreement Lawsuit
47+130 (lanjutan) (continued)
Dalam gugatannya, Maligi selaku Penggugat In the lawsuit, Maligi as the Plaintiff submitted
menyampaikan dalil dan tuntutan kepada the argument and demand to the Company as
Perusahaan selaku Tergugat, antara lain: the Defendant, including:
a. Dalil: a. Grounds:
i. Perhitungan Kekurangan beban biaya i. The calculation of the OM Cost
OM oleh PT LAPI Ganeshatama telah Expense shortage by PT LAPI
tepat dan berdasarkan perjanjian. Ganeshatama is correct and based on
Penggugat mempertimbangkan tabel the agreement. The Plaintiff considers
layanan gardu rata-rata berdasarkan the average substation service table
Lampiran IV Akta No. 1 tertanggal 1 Mei based on Attachment IV Deed No. 1
2008 dan Pasal 10 ayat (7) Akta No. 1 dated May 1, 2008 and Article 10
tertanggal 1 Mei 2009. paragraph (7) Deed No. 1 dated May 1,
2009.
ii. Perjanjian sudah sepatutnya berakhir ii. The agreement was duly terminated
karena sudah tidak sesuai because it was not in accordance with
dengan kondisi saat itu. Pasal 10 the conditions at that time. Article 10
ayat (7) Akta No. 1 tertanggal paragraph (7) Deed No. 1 dated
1 Mei 2009 digunakan Penggugat May 1, 2009 was used by the Plaintiff as
sebagai pembenaran perhitungan a justification for calculating the shortfall
penanggungan kekurangan Biaya OM of OM Cost calculated by the Plaintiff
yang dihitung Penggugat dan/atau PT and/or PT LAPI Ganeshatama.
LAPI Ganeshatama.
iii. Penggugat menyatakan sudah tidak iii. The Plaintiff stated that it no longer had
memiliki kewajiban lagi untuk the obligation to pay OM Fees for the
membayar Biaya OM untuk periode period of 2017 onwards, and stated that
2017 sampai dengan seterusnya serta it had paid the OM Cost for the period
menyatakan telah melakukan 2009 to 2016 with the Consignment
pembayaran penanggungan Biaya OM mechanism and according to the LAPI
periode 2009 sampai dengan 2016 Ganeshtama Audit Results the daily
dengan mekanisme Konsinyasi dan traffic calculation mechanism was not
menurut Hasil Audit LAPI Ganeshatama appropriate and would not be met the
mekanisme perhitungan lalu lintas conditions of termination of the
harian sudah tidak sesuai dan tidak agreement so that the agreement is
akan memenuhi kondisi pengakhiran duly terminated.
perjanjian sehingga perjanjian sudah
sepatutnya berakhir.
b. Tuntutan: b. Claims:
i. Menyatakan sah dan mengikat hasil i. Declaring legality and binding on the
audit PT LAPI Ganeshatama terkait audit results of PT LAPI Ganeshatama
dengan perhitungan besaran biaya OM related to the calculation of the amount
yang harus dibayarkan Penggugat of OM costs that must be paid by the
kepada Tergugat, yaitu sebesar Plaintiff to the Defendant, amounting to
Rp7.947; Rp7,947;
ii. Menyatakan keabsahan dan mengikat ii. Stating legality and binding Maligi
konsinyasi Maligi kepada Perusahaan; consignment to the Company;
iii. Menyatakan perjanjian berdasarkan iii. Declare agreement based on the Deed
Akta No. 1 tanggal 1 Mei 2009 antara No. 1 dated May 1, 2009 between
Maligi dan Perusahaan berakhir; Maligi and the Company ended;
iv. Menyatakan bahwa Maligi tidak iv. Stating that Maligi has no obligation to
memiliki kewajiban membayar pay the OM fee shortage.
kekurangan biaya OM.
203
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
g. Gugatan Perjanjian Pembangunan g. Road Interchange Karawang Barat STA
Simpang Susun Karawang Barat STA 47+130 Development Agreement Lawsuit
47+130 (lanjutan) (continued)
Pada tanggal 11 Desember 2019, Majelis On December 11, 2019, the Panel of Judges at
Hakim Pengadilan Karawang membacakan the Karawang Court read the case ruling
amar putusan perkara No. 104/Pdt/G/ No. 104/Pdt/G/2018/ PN.Kwg are as follows:
2018/PN.Kwg sebagai berikut:
a. Menyatakan sah dan mengikat hasil audit a. Declaring legality and binding on the audit
PT LAPI Ganeshatama terkait dengan results of PT LAPI Ganeshatama related to
perhitungan besaran biaya OM yang harus the calculation of the amount of OM costs
dibayarkan Penggugat kepada Tergugat, that the Plaintiff must pay to the Defendant,
yaitu sebesar Rp7.947; amounting to Rp7,947;
b. Menyatakan Perjanjian Pembangunan b. Stating the Modification/Extension
Modifikasi/Perluasan Simpang Susun Development Agreement for the Karawang
Karawang Barat Jalan Tol Jakarta- Barat Interchange in the Jakarta -
Cikampek Secara Hibah yang tertuang Cikampek Toll Road in a Grant as
dalam Akta No. 1 tanggal 1 Mei 2009 stipulated in the Deed No. 1 dated
antara Maligi dan Perusahaan berakhir; May 1, 2009 between Maligi and the
dan Company ended; and
c. Menyatakan Penggugat tidak memiliki c. States the Plaintiff has no obligation to pay
kewajiban untuk membayar biaya OM pada OM fees from 2017 onwards.
periode 2017 sampai dengan seterusnya.
Adapun pertimbangan Majelis Hakim dalam The consideration of the Panel of Judges in
memutus perkara tersebut, antara lain: deciding the case, among others:
a. Penggugat mempunyai hak untuk a. The Plaintiff has the right to conduct an
melakukan audit setelah tidak tercapainya audit after the Joint Team's agreement was
kesepakatan Tim Bersama dalam not reached in determining the OM cost
menentukan perhitungan biaya OM, calculation, therefore the exact OM fee
sehingga besaran biaya OM yang tepat amount is to follow the audit results from PT
adalah dengan mengikuti hasil audit dari LAPI Ganeshatama;
PT LAPI Ganeshatama;
b. Terdapat keadaan yang menyebabkan b. There are circumstances which make it
sulitnya pemenuhan perubahan kondisi difficult to meet the changes in conditions
pengakhiran perjanjian sulit untuk dicapai, for terminating the agreement that are
sehingga Majelis Hakim menyatakan difficult to achieve, so the Panel of Judges
pengakhiran Akta No. 1 tanggal 1 Mei 2009 declared the termination of the Deed No. 1
layak untuk dikabulkan. dated May 1, 2009 is eligible to be granted.
Menanggapi putusan tersebut, Perusahaan In response to the ruling, the Company has
telah melakukan upaya banding tanggal made an appeal on December 23, 2019 at the
23 Desember 2019 pada Pengadilan Tinggi High Court of West Java through the
Jawa Barat melalui Kepaniteraan Pengadilan Clerkship of karawang district court. The Panel
Negeri Karawang. Majelis Hakim pada tingkat of Judges at the appeal level has decided the
banding telah memutus perkara case No. 104/Pdt.G/2018/PN.Kwg jo.
No. 104/Pdt.G/2018/PN.Kwg jo. No. 136/PDT/2020/PT.BDG with the
No. 136/PDT/2020/PT.BDG tersebut dengan warning of the decision granted the Company’s
amar putusan mengabulkan permohonan appeal and overturned the decision
banding Perusahaan dan membatalkan No. 104/Pdt.G/2018/PN.Kwg and stated that
putusan No. 104/Pdt.G/ 2018/PN.Kwg dan Maligi's lawsuit was unacceptable.
menyatakan bahwa gugatan Maligi tidak dapat
diterima.
204
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
g. Gugatan Perjanjian Pembangunan g. Road Interchange Karawang Barat STA
Simpang Susun Karawang Barat STA 47+130 Development Agreement Lawsuit
47+130 (lanjutan) (continued)
Adapun pertimbangan Majelis Hakim dalam The consideration of the Panel of Judges in
menjatuhi putusan tersebut antara lain gugatan updating the ruling, among others, the lawsuit
yang diajukan Maligi masih bersifat premature filed by Maligi is still premature because it is still
karena masih terikat perjanjian dan konsinyasi bound by the agreement and the consignment
yang dilakukan Maligi tidak serta merta made by Maligi does not necessarily eliminate
menghapuskan perjanjian antara Perusahaan the agreement between the Company and
dan Maligi tersebut. Maligi.
Pada tanggal 7 September 2020, Perusahaan On September 7, 2020, the Company received
menerima Relas Pemberitahuan Permohonan a Notice of Cassation request submitted by
Kasasi yang diajukan Maligi kepada Maligi to the Company to re-cancel the Appeal
Perusahaan untuk kembali membatalkan Level Decision. In the submission of the
Putusan Tingkat Banding. Dalam pengajuan cassation, Maligi also submitted a cassation
kasasi tersebut, Maligi juga turut menyerahkan memory that reveals the basis of Maligi's
memori kasasi yang mengungkapkan dasar objection or defense against the Appeal Level
keberatan atau pembelaan Maligi terhadap Verdict. Upon the application for cassation
Putusan Tingkat Banding. Atas permohonan submitted by Maligi, the Company filed a
kasasi yang disampaikan Maligi, Perusahaan counter memory cassation on
mengajukan kontra memori kasasi pada tanggal September 18, 2020. On June 3, 2021, the
18 September 2020. Pada tanggal 3 Juni 2021, Panel of Judges of the Supreme Court of
Majelis Hakim Mahkamah Agung RI telah Indonesia decided that has accepted the Maligi
memutus perkara dengan amar mengabulkan cassation so the decision in court of appeal
upaya kasasi Maligi, sehingga membatalkan become nullified and restoring the previous
putusan pada tingkat banding dan menyatakan district court decision in the process.
kembali bahwa gugatan Maligi diterima.
Atas dasar hal tersebut, Perusahaan telah Based on this, the Company has submitted a
mengajukan upaya hukum peninjauan kembali judicial review to the Supreme Court of
kepada Mahkamah Agung RI melalui Indonesia through Karawang District Court
Kepaniteraan Pengadilan Negeri Karawang Clerk on May 30, 2022.
pada tanggal 30 Mei 2022.
Majelis Hakim Mahkamah Agung RI telah The panel of judges of the Supreme Court of the
memutus perkara dengan putusan nomor Republic of Indonesia has decided the case with
1103PK/PDT/2022 yang pada pokoknya decision number 1103PK/PDT/2022 which
menolak permohonan PK Jasa Marga sehingga basically rejected Jasa Marga's PK application
putusan kembali pada putusan Kasasi. so that the decision returned to the Cassation
decision.
h. Gugatan Budhi Yulianor pada Perkara h. Budhi Yulianor's Lawsuit on the Flood
Ganti Rugi Banjir Compensation Case
Pada tanggal 27 Oktober 2020, Budhi Yulianor On October 27, 2020, Budhi Yulianor sent a
melayangkan somasi atas terjadinya banjir summons on the occurrence of flooding around
disekitar rumahnya di daerah Rawalumbu, his house in the Rawalumbu area, which
yang menurut Budhi diakibatkan tidak according to Budhi was the result of not properly
dirawatnya dengan baik saluran box culvert cared for in Jasa Marga's box culvert channel,
milik Jasa Marga sehingga menyebabkan causing blockage and flooding.
tersumbat dan banjir.
205
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
h. Gugatan Budhi Yulianor pada Perkara h. Budhi Yulianor's Lawsuit on the Flood
Ganti Rugi Banjir (lanjutan) Compensation Case (continued)
Atas somasi tersebut, Budhi Yulianor Based on the summons, Budhi Yulianor filed a
melakukan gugatan terhadap Jasa Marga di lawsuit against Jasa Marga at the Bekasi District
Pengadilan Negeri Bekasi pada tanggal Court on February 4, 2021, and demanded
4 Februari 2021, dan menuntut ganti rugi material compensation of Rp180 and immaterial
materiil sebesar Rp180 dan immateriil Rp13,000 for the damage caused by the flood.
Rp13.000 atas kerusakan yang diakibatkan
oleh banjir.
Bahwa dalam proses peradilan pada tingkat Whereas in the judicial process at the first level
pertama di Pengadilan Negeri Bekasi dengan at the Bekasi District Court with Case
No. Perkara 25/Pdt.G/2021/PN.Bks, majelis No. 25/Pdt.G/2021/PN.Bks, the panel of judges
hakim yang memeriksa perkara dimaksud examining the case in question decided in the
memutuskan dalam Putusan Sela menerima Decision to accept Jasa Marga's exception in
eksepsi Jasa Marga dalam kompetensi relatif relative competence that the Plaintiff's
bahwa Permohonan Penggugat tidak dapat Application could not be examined because is
not the jurisdiction of the Bekasi District Court
diperiksa karena bukan merupakan Wilayah
case but the East Jakarta District Court,
kewenangannya perkara Pengadilan Negeri
therefore the case cannot be continued and the
Bekasi melainkan Pengadilan Negeri Jakarta costs of the proceedings can be charged to the
Timur, oleh karena itu perkara tidak dapat Plaintiff.
dilanjutkan dan biaya perkara untuk dapat
dibebankan kepada Penggugat.
Perkara ini kembali diajukan oleh Budi Yulianor This case was again filed by Budi Yulianor to the
kepada Pengadilan Negeri Jakarta Timur East Jakarta District Court with case register
dengan nomor register perkara number 355/Pdt.G/2021/PN.JKT.TIM. The
355/Pdt.G/2021/PN.JKT.TIM. Adapun duduk sitting case is similar to the case registered at
perkaranya serupa dengan perkara yang the Bekasi District Court with case Number
didaftarkan pada Pengadilan Negeri Bekasi 355/Pdt.G/2021/PN.JKT.TIM dated February 4,
dengan Nomor perkara 355/Pdt.G/ 2021.
2021/PN.JKT.TIM tanggal 4 Februari 2021.
Pada tanggal 11 April 2022 Pengadilan Negeri On April 11, 2022, the East Jakarta District
Jakarta Timur memutus perkara nomor Court ruled on case number
355/Pdt.G/2021/PN.JKT.TIM. dengan isi 355/Pdt.G/2021/PN.JKT.TIM. with the content
putusannya yaitu menerima Eksepsi of the decision, namely accepting the Plaintiff's
Penggugat dalam Kompetensi Absolut dimana Exception in Absolute Competence where the
Pengadilan Negeri Jakarta Timur tidak memiliki East Jakarta District Court does not have the
kewenangan untuk memeriksa perkara authority to examine the case as intended. The
sebagaimana dimaksud. Perkara masih dalam case in High Court due to the plaintiff decided to
tahap banding yang diajukan oleh Penggugat. appeal the verdict.
Pada 20 Oktober 2023 Penggugat mengajukan On October 20, 2023 the Plaintiff filed a
Kasasi, kemudian pada tanggal 1 Desember Cassation, then on December 1, 2023 the
2023 Perusahaan telah mengajukan kontra Company has filed a counter Memory
Memori Kasasi. Sampai dengan diterbitkannya Cassation. Until the issuance of these
laporan keuangan konsolidasian ini perkara consolidated financial statements the case is in
dalam tahap Kasasi. the Cassation stage.
206
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
i. Gugatan Eucharia Binti Neneng S. i. Eucharia Binti Neneng S. Lawsuit
Pada tanggal 16 November 2021, Eucharia On November 16, 2021, Eucharia Binti Neneng
Binti Neneng S. menggugat Perusahaan di S. sued the Company at the Bandung District
Pengadilan Negeri Bandung. Dalam kasus Ini Court. In this case Eucharia Binti Neneng S.
Eucharia Binti Neneng S. melakukan klaim atas made a claim over part of the land owned by the
sebagian tanah yang di miliki oleh Kementerian Ministry of Public Works and Public Housing at
Pekerjaan Umum dan Perumahan Rakyat yang which the concession of Padalarang Cileunyi
diatasnya terdapat Hak Konsesi Jalan tol and Jakarta-Bandung high-speed railway
project are located. This lawsuit is the second
Padalarang-Cileunyi dan juga terdapat proyek
lawsuit with a similar subject matter which was
pembangunan Kereta Api Cepat Jakarta
filed on February 22, 2021 under number
Bandung. Gugatan ini merupakan gugatan 100/Pdt.G/2021/PN.Bdg. and was dismissed on
kedua dengan pokok perkara yang serupa May 21, 2021.
yang sempat di ajukan pada 22 Februari 2021
dengan nomor 100/Pdt.G/2021/PN.Bdg. dan
dicabut pada 21 Mei 2021.
Berdasarkan klaim dari Eucharia Binti Neneng Based on the claim of Eucharia Binti Neneng S.,
S., sebagian tanah tersebut adalah miliknya part of the land belongs to him because he
karena telah memiliki Putusan Pengadilan already has a Bandung District Court Decision
Negeri Bandung dan telah dikonsinyasikan and has been consigned for compensation by a
untuk dibayar uang ganti ruginya oleh pihak third party.
ketiga.
Dalam gugatan tersebut, Eucharia Binti In the lawsuit, Eucharia Binti Neneng S.
Neneng S. pada intinya menggugat untuk essentially sued to be able to disburse the
dapat mencairkan uang ganti kerugian yang compensation money that had been constituted
telah dikonsinyasikan di Pengadilan Negeri in the Bandung District Court. Specifically to the
Bandung. Khusus kepada Perusahaan, Company, the Plaintiff demands to stop actions
Penggugat menuntut untuk menghentikan that are considered obstructing the process of
tindakan yang dianggap menghalangi proses disbursement of consignment money as
intended. The case was decided on
pencairan uang konsinyasi sebagaimana
December 9, 2022 with a verdict stating that it
dimaksud. Perkara ini telah diputus pada
accepted part of the claim from the Plaintiff.
tanggal 9 Desember 2022 dengan amar
putusan menyatakan menerima sebagian
tuntutan dari Penggugat.
Pada tanggal 24 Maret 2023 perkara ini telah On March 24, 2023, the case was appealed for
dimohonkan Kasasi di Mahkamah Agung. Cassation in the Supreme Court. Until the
Sampai dengan diterbitkannya laporan publication of these consolidated financial
keuangan konsolidasian ini perkara dalam statements, the case is in the Cassation stage.
tahap Kasasi.
207
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
j. Gugatan PT Citra Lamtoro Gung Persada j. PT Citra Lamtoro Gung Persada and PT
dan PT Hanurata Hanurata Lawsuit
Perkara ini dimulai dari adanya Rapat Umum This case started when General Meeting of
Pemegang Saham Luar Biasa (RUPS) PT Shareholders (GMS) of PT Marga Nurindo
Marga Nurindo Bhakti pada awal Desember Bhakti was taken place in early December 2021.
2021. Dalam RUPS tersebut terdapat suatu In that GMS, the decision which related to sale
keputusan yang dimana terjadinya penjualan and purchase of PT Marga Nurindo Bhakti
saham PT Marga Strukturindo Raya dan PT shares from PT Marga Strukturindo Raya dan
Investakusuma Artha kepada pihak ketiga. PT Investakusuma Artha to Third Parties. Such
decision made violating the right of two
Keputusan tersebut menurut PT Citra Lamtoro
shareholder namely PT Citra Lamtoro Gung
Gung Persada dan PT Hanurata sebagai
Persada and PT Hanurata because
Pemegang Saham PT Marga Nurindo Bhakti they could not buy the shares. The tort
merugikan kepentingannya karena PT Citra lawsuit was filled in South Jakarta
Lamtoro Gung Persada dan PT Hanurata tidak District Court with registered number of
dapat membeli saham yang dijual tersebut. 1122/Pdt.G/2021/PN.Jkt.Sel.
Gugatan melawan hukum atas kerugian
tersebut diajukan di Pengadilan Negeri
Jakarta Selatan dengan nomor
1122/Pdt.G/2021/PN.Jkt.Sel.
Dalam Perkara ini Para Tergugat digugat In this case defendants are sued to pay both
dengan total nominal kerugian material material and immaterial damage with total of
maupun imaterial senilai Rp600.000. Dalam Rp600,000. Jasa Marga, in this case, is Co-
perkara ini Jasa Marga ditetapkan sebagai Defendant meaning its involvement in this case
Turut Tergugat II yang artinya hanya is only as fellow shareholder in
dimasukan dalam perkara karena sebagai PT Marga Nurindo Bhakti and also to fullfil the
sesama Pemegang Saham pada PT Marga needs of avoiding the claim being
incompleteness of parties. This verdict of this
Nurindo Bhakti serta demi lengkapnya gugatan.
case on November 22, 2022 is the lawsuit is
Perkara ini telah diputus pada tanggal
dismissed. The case currently in High Court
22 November 2022 dengan amar putusan due to the plaintiff decided to appeal the
menyatakan gugatan para penggugat tidak verdict. The plaintiffs decided to appeal the
dapat diterima. Penggugat kemudian verdict to High Court. On May 24, 2023, High
mengajukan banding ke Pengadilan Tinggi. Court gave their verdict to reinforce the District
Pada tanggal 24 Mei 2023, hakim Pengadilan Court’s verdict. Until the issuance of these
Tinggi menguatkan putusan Pengadilan consolidated financial statements, the case is
Negeri. Sampai dengan diterbitkannya laporan on the grace period for the parties to appeal to
keuangan konsolidasian ini, perkara sedang Supreme Court.
dalam tenggang waktu Pengajuan Kasasi.
k. Gugatan Sumarliyah, Dkk di PN k. Sumarliyah, et al's lawsuit in PN
Temanggung Temanggung
Gugatan ini diajukan atas keberatan para This lawsuit was filed over the objections of
warrga yang tinggal di daerah temanggung warrga who live in the Temanggung area
dimana terkena proyek jalan tol jogja-bawen, where affected by the Jogja-Bawen toll road
perusahaan digugat atas dasar sebagai BUJT project, the company was sued on the basis
yang bertanggung jawab atas pembangunan that it was the BUJT responsible for the
jalan tol dimaksud. Para penggugat meminta construction of the toll road. The plaintiffs
nilai atas tanah mereka dinaikkan menjadi requested that the value of their land be
increased to Rp800,000/M2. Until the issuance
Rp800.000/M2. Sampai dengan diterbitkannya
of these consolidated financial statements, the
laporan keuangan konsolidasian ini,
Company still waiting for the judge's decision.
Perusahaan masih menunggu putusan hakim.
208
Page 1062
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. KONTINJENSI (lanjutan) 46. CONTINGENCIES (continued)
l. Gugatan Nurliani,Dkk di PN Medan l. Nurliani, et al's lawsuit in PN Medan
Gugatan ini diajukan karena penggugat This lawsuit was filed because the plaintiff
mengklaim mempunyai tanah yang claimed to have land that had been partly used
sebahagiannya telah dipergunakan sebagai as a facility for the Medan-Binjai toll road but
fasilitas peruntukan jalan tol Medan-Binjai had not received compensation.
namun belum mendapat ganti untung.
47. SEGMEN OPERASI 47. OPERATING SEGMENTS
Kelompok Usaha dikelola dan dikelompokkan dalam The Group is managed and classified into bussines
segmen usaha yang terdiri dari beberapa lini usaha segments which consist of business line as follow:
sebagai berikut:
2023
Usaha Jalan Tol/ Tollroad Business
Pengoperasian/ Pemeliharaan/ Bisnis Terkait/ Eliminasi/ Konsolidasian/
Induk/ Anak/ Subtotal/
Operation Maintenance Related Business Elimination Consolidated
Parent Subsidiary Subtotal
Aset/Assets
Aset Lancar/ Current Assets
Kas dan Setara Kas/ Cash and Cash Equivalent 735.749 2.424.321 3.160.070 595.628 419.424 263.829 - 4.438.951
Investasi Jangka Pendek/ Short Term Investments 11.285 1.349.510 1.360.795 - - - - 1.360.795
Piutang Lain-lain - Neto/ Other Receivables - Net 3.055.797 630.354 3.686.151 594.048 1.963.226 119.941 (5.097.019) 1.266.347
Persediaan/ Inventories - - - - 4.717 114.773 - 119.490
Biaya Dibayar Dimuka dan Uang Muka - Neto/
Prepaid Expenses and Advances - Net 9.728 33.068 42.796 12.178 31.108 9.958 (130) 95.910
Pajak Dibayar Dimuka/ Prepaid Taxes - - - 30.738 55.423 48.795 - 134.956
Dana Dibatasi Penggunaannya/ Restricted Funds - 558.326 558.326 - - - - 558.326
Aset Lancar Entitas/ Total Current Assets 3.812.559 4.995.579 8.808.138 1.232.592 2.473.898 557.296 (5.097.149) 7.974.775
Aset Tidak Lancar/ Non-Current Assets
Piutang Lain-lain - Neto/ Other Receivables - Net - 275.000 275.000 - - - - 275.000
Dana Dibatasi Penggunaannya/ Restricted Funds - 288.335 288.335 4.448 - - - 292.783
Investasi pada Entitas Asosiasi dan Ventura Bersama - Neto/
Investment in Associates and Joint Ventures - Net 39.262.665 4.060.829 43.323.494 - - 9.276 (37.177.065) 6.155.705
Aset Tetap - Neto/ Fixed Asset - Net 86.310 72.289 158.599 114.445 112.951 120.150 (31.744) 474.401
Properti Investasi - Neto/ Investment Properties - Net - - - - - 771.280 (19.723) 751.557
Aset Tidak Berwujud - Neto/ Intangible Assets - Net
Hak Pengusahaan Jalan Tol/ Toll Road Concession Rights 10.361.103 101.945.522 112.306.625 - - - (1.060.331) 111.246.294
Lain-lain/ Others 43.105 46.990 90.095 6.168 3.600 9.710 - 109.573
Goodwill/ Goodwill - 36.880 36.880 - - - 4.969 41.849
Aset Keuangan Lainnya - Neto/ Other Financial Assets - Net 148.315 - 148.315 97.031 - 1.331 - 246.677
Aset Derivatif Lindung Nilai/ Hedge Derivative Assets - 23.142 23.142 - - - - 23.142
Aset Tidak Lancar Lainnya - Neto/ Other Non-Current Assets - Net 148.704 774.630 923.334 13.981 54.037 811.077 (82.196) 1.720.233
` 50.050.202 107.523.617 157.573.819 236.073 170.588 1.722.824 (38.366.090) 121.337.214
Aset Segmen Dilaporkan/ Segment Assets 53.862.761 112.519.196 166.381.957 1.468.665 2.644.486 2.280.120 (43.463.239) 129.311.989
2023
Usaha Jalan Tol/ Tollroad Business
Pengoperasian/ Pemeliharaan/ Bisnis Terkait/ Eliminasi/ Konsolidasian/
Induk/ Anak/ Subtotal/
Operation Maintenance Related Business Elimination Consolidated
Parent Subsidiary Subtotal
Liabilitas/ Liabilities
Liabilitas Lancar/ Current Liabilities
Utang Usaha/ Accounts Payable 6.532 158.490 165.022 69.857 72.231 11.438 (139.318) 179.230
Utang Kontraktor/ Contractors Payable 25.286 300.708 325.994 13.229 222.989 14.932 (16.828) 560.316
Utang Pajak/ Taxes Payable 239.155 101.775 340.930 8.091 9.566 5.311 - 363.898
Beban Akrual/ Accrued Expenses 2.629.677 5.762.494 8.392.171 579.894 1.317.233 229.062 (2.397.828) 8.120.532
Liabilitas Imbalan Kerja Jangka Pendek/
Short-Term Employee Benefits Liability - - - 1.794 - - - 1.794
Utang Bank/ Bank Loan - 4.499.415 4.499.415 - - - - 4.499.415
Utang Lembaga Keuangan Bukan Bank/ Non-Bank Financial Institution Loan - 908.102 908.102 - - - - 908.102
Liabilitas Jangka Panjang yang Jatuh Tempo Dalam Satu Tahun/
Current Maturities of Long - Term Liabilities
Utang Bank/ Bank Loan 3.750.000 1.322.042 5.072.042 - - - - 5.072.042
Utang Lembaga Keuangan Bukan Bank/
Non-Bank Financial Institution Loan 200.000 - 200.000 - - - - 200.000
Liabilitas Pembebasan Tanah/ Land Acquisition Liabilities - 1.298.843 1.298.843 - - - - 1.298.843
Liabilitas Sewa/ Lease Liabilities 19.787 19.773 39.560 35.652 4.557 1.738 (8.876) 72.631
Provisi Pelapisan Jalan Tol/ Provision for Overlay 369.418 172.436 541.854 - - - - 541.854
Pendapatan Diterima di Muka/ Unearned Revenue 465 27.637 28.102 550 83.544 16.852 (82.324) 46.724
Liabilitas Keuangan Jangka Pendek Lainnya/
Other Short-Term Financial Liabilities 550.671 321.103 871.774 155.877 83.345 126.032 (281.246) 955.782
Liabilitas Lancar Entitas/ Total Current Liabilities 7.790.991 14.892.818 22.683.809 864.944 1.793.465 405.365 (2.926.420) 22.821.163
209
Page 1063
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. SEGMEN OPERASI (lanjutan) 47. OPERATING SEGMENTS (continued)
2023
Usaha Jalan Tol/ Tollroad Business
Pengoperasian/ Pemeliharaan/ Bisnis Terkait/ Eliminasi/ Konsolidasian/
Induk/ Anak/ Subtotal/
Operation Maintenance Related Business Elimination Consolidated
Parent Subsidiary Subtotal
Liabilitas Tidak Lancar/ Non-Current Liabilities
Liabilitas Pajak Tangguhan/ Deffered Tax Liabilities 309.802 5.397.285 5.707.087 (62.862) 7.067 - - 5.651.292
Utang Kontraktor Jangka Panjang/ Long-Term Contractors Payable - 490.701 490.701 - - - (2.571) 488.130
Beban Akrual Jangka Panjang/ Long-Term Accrued Expenses - 715.029 715.029 - - - - 715.029
Liabilitas Jangka panjang - Setelah Dikurangi
Bagian yang Jatuh Tempo dalam Satu Tahun/
Long-term Liabilities - Net of Current Maturities
Utang Bank/ Bank Loan 9.993.305 47.053.140 57.046.445 - - - - 57.046.445
Utang Lembaga Keuangan Bukan Bank/
Non-Bank Financial Institution Loan - - - - - - - -
Utang Obligasi/ Bonds Payable 897.353 - 897.353 - - - - 897.353
Liabilitas Pembebasan Tanah/ Land Acquisition Liabilities 109.008 142.059 251.067 - - - - 251.067
Liabilitas Sewa/ Lease Liabilities 27.095 11.847 38.942 34.712 - 31.776 (48.045) 57.385
Provisi Pelapisan Jalan Tol/ Provision for Overlay 94.125 637.524 731.649 - - - - 731.649
Pendapatan Ditangguhkan/ Deferred Revenues - 1.142 1.142 - - 72.541 - 73.683
Liabilitas Imbalan Kerja Jangka Panjang/
Long-Term Employee Benefits Liabilities 1.272.618 16.960 1.289.578 21.763 295 4.472 - 1.316.108
Liabilitas Derivatif Lindung Nilai/ Hedge Derivative Liabilities - 67.171 67.171 - - - - 67.171
Liabilitas Jangka Panjang Lainnya/ Other Long-Term Liabilities 218.282 2.326.771 2.545.053 - - - (2.260.745) 284.308
Liabilitas Tidak Lancar Entitas/ Total Non-Current Liabilities 12.921.588 56.859.629 69.781.217 (6.387) 7.362 108.789 (2.311.361) 67.579.620
Liabilitas Segmen Dilaporkan/ Segment Liabilities 20.712.579 71.752.447 92.465.026 858.557 1.800.827 514.154 (5.237.781) 90.400.783
2023
Usaha Jalan Tol/ Tollroad Business
Pengoperasian/ Pemeliharaan/ Bisnis Terkait/ Eliminasi/ Konsolidasian/
Induk/ Anak/ Subtotal/
Operation Maintenance Related Business Elimination Consolidated
Parent Subsidiary Subtotal
Pendapatan/ Revenues
Pendapatan Usaha/ Operating Revenues 6.981.166 7.070.274 14.051.440 2.100.397 1.498.379 617.665 (2.701.899) 15.565.982
Pendapatan Konstruksi/ Construction Revenues - 5.752.623 5.752.623 - - - - 5.752.623
Pendapatan Entitas/ Total Revenues 6.981.166 12.822.897 19.804.063 2.100.397 1.498.379 617.665 (2.701.899) 21.318.605
Beban Pendapatan/ Cost of Revenues
Beban Usaha/ Operating Expense (2.687.808) (3.038.984) (5.726.792) (1.690.807) (967.359) (550.009) 2.291.711 (6.643.256)
Beban Konstruksi/ Construction Expenses - (5.716.823) (5.716.823) - - - - (5.716.823)
Laba Bruto/ Gross profit 4.293.358 4.067.090 8.360.448 409.590 531.020 67.656 (410.188) 8.958.526
Penghasilan Lain - lain/ Other Income 88.588 11.328 99.916 13.249 32.861 14.727 (10.646) 150.107
(Penghasilan) Keuangan / Financial Income 289.054 91.128 380.182 13.466 13.387 17.792 (168.861) 255.966
Keuntungan dari pelepasan investasi/ Gain on Divestment - (963.687) (963.687) - - - - (963.687)
Beban Pajak atas Penghasilan Keuangan/
Tax Expense of Financial Income (9.662) (15.586) (25.248) (2.693) (2.677) (57) - (30.675)
Beban Umum dan Administrasi/
General and Administrative Expenses (1.435.663) (322.973) (1.758.636) (103.966) (138.544) (66.221) 59.433 (2.007.934)
Beban Lain - lain/ Other Expenses (48.670) (36.904) (85.574) (20.046) (11.763) (11.371) 8.657 (120.097)
Kerugian dari Nilai Wajar Investasi Jangka Pendek/
Loss on Fair Value of Short-term Investments - (963.687) (963.687) - - - - (963.687)
Keuntungan dari Nilai Wajar Investasi Asosiasi/
Gain on Fair Value of Investment in Associates - 3.970.112 3.970.112 - - - 47.252 4.017.364
Keuntungan Pembelian dengan Diskon/
Gain on bargain purchase - 1.058.750 1.058.750 - - - - 1.058.750
Laba Usaha/ Profit on operations 3.177.005 6.895.571 10.072.576 309.600 424.284 22.526 (474.353) 11.318.320
Laba Rugi/ Profit and Loss
Biaya Keuangan/ Finance Charges (1.059.128) (2.693.211) (3.752.339) (7.233) (398) (3.058) 170.676 (3.592.352)
Bagian Laba-Rugi atas Entitas Asosiasi/
Net Equity on Associates 5.512.818 176.738 5.689.556 - - (61) (5.489.038) 200.457
Laba (Rugi) Sebelum Pajak Penghasilan/
Earning Before Income Tax 7.630.695 4.379.098 12.009.793 302.367 423.886 19.407 (5.792.715) 7.926.425
Beban Pajak Penghasilan/ Income Tax (530.159) (567.887) (1.098.046) (68.713) (7.324) (2.853) - (1.176.936)
Laba Tahun Berjalan/ Income for the Year 7.100.536 3.811.211 10.911.747 233.654 416.562 16.554 (5.792.715) 6.749.489
2022
Usaha Jalan Tol/ Tollroad Business
Pengoperasian/ Pemeliharaan/ Bisnis Terkait/ Eliminasi/ Konsolidasian/
Induk/ Anak/ Subtotal/
Operation Maintenance Related Business Elimination Consolidated
Parent Subsidiary Subtotal
Aset/Assets
Aset Lancar/ Current Assets
Kas dan Setara Kas/ Cash and Cash Equivalent 5.359.983 1.898.897 7.258.880 548.447 257.414 364.377 - 8.429.118
Investasi Jangka Pendek/ Short Term Investments 10.672 2.383.335 2.394.007 - - - - 2.394.007
Piutang Lain-lain - Neto/ Other Receivables - Net 2.967.594 515.086 3.482.680 439.257 1.309.879 144.857 (4.151.681) 1.224.992
Persediaan/ Inventories - - - - 5.967 92.660 - 98.627
Biaya Dibayar Dimuka dan Uang Muka - Neto/
Prepaid Expenses and Advances - Net 5.765 12.887 18.652 4.013 24.086 21.525 - 68.276
Pajak Dibayar Dimuka/ Prepaid Taxes - - - 26.851 22.891 36.407 - 86.149
Dana Dibatasi Penggunaannya/ Restricted Funds - 67.258 67.258 3.785 - - - 71.043
Aset Lancar Entitas/ Total Current Assets 8.344.014 4.877.463 13.221.477 1.022.353 1.620.237 659.826 (4.151.681) 12.372.212
Aset Tidak Lancar/ Non-Current Assets
Piutang Lain-lain - Neto/ Other Receivables - Net - 115.000 115.000 - - - - 115.000
Dana Dibatasi Penggunaannya/ Restricted Funds - 107.821 107.821 - 57.955 - - 165.776
Investasi pada Entitas Asosiasi dan Ventura Bersama - Neto/
Investment in Associates and Joint Ventures - Net 33.256.595 7.654.766 40.911.361 - - 9.337 (31.946.555) 8.974.143
Aset Tetap - Neto/ Fixed Asset - Net 67.414 35.238 102.652 72.153 116.970 69.353 (412) 360.716
Properti Investasi - Neto/ Investment Properties - Net - - - - - 625.385 (21.096) 604.289
Aset Tidak Berwujud - Neto/ Intangible Assets - Net
Hak Pengusahaan Jalan Tol/ Toll Road Concession Rights 10.042.778 57.609.528 67.652.306 - - 32.443 (705.087) 66.979.662
Lain-lain/ Others 49.340 8.589 57.929 4.790 6.449 11.906 - 81.074
Goodwill/ Goodwill - 36.880 36.880 - - - 4.969 41.849
Aset Keuangan Lainnya - Neto/ Other Financial Assets - Net 137.616 - 137.616 205.078 - 7.001 - 349.695
Aset Tidak Lancar Lainnya - Neto/ Other Non-Current Assets - Net 164.413 36.468 200.881 6.775 118.221 768.927 (38) 1.094.766
Aset Tidak Lancar Entitas/ Total Non-Current Assets 43.718.156 65.604.290 109.322.446 288.796 299.595 1.524.352 (32.668.219) 78.766.970
Aset Segmen Dilaporkan/ Segment Assets 52.062.170 70.481.753 122.543.923 1.311.149 1.919.832 2.184.178 (36.819.900) 91.139.182
210
Page 1064
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. SEGMEN OPERASI (lanjutan) 47. OPERATING SEGMENTS (continued)
2022
Usaha Jalan Tol/ Tollroad Business
Pengoperasian/ Pemeliharaan/ Bisnis Terkait/ Eliminasi/ Konsolidasian/
Induk/ Anak/ Subtotal/ Operation Maintenance Related Business Elimination Consolidated
Parent Subsidiary Subtotal
Liabilitas/ Liabilities
Liabilitas Lancar/ Current Liabilities
Utang Usaha/ Accounts Payable 5.709 97.399 103.108 43.939 66.487 3.244 (82.052) 134.726
Utang Kontraktor/ Contractors Payable 34.114 218.068 252.182 20.042 185.299 8.863 (8.603) 457.783
Utang Pajak/ Taxes Payable 636.346 114.521 750.867 10.923 13.055 10.964 - 785.809
Beban Akrual/ Accrued Expenses 1.976.273 3.194.894 5.171.167 369.257 880.901 140.887 (1.337.833) 5.224.379
Liabilitas Imbalan Kerja Jangka Pendek/
Short-Term Employee Benefits Liability - - - 1.794 - - - 1.794
Utang Bank/ Bank Loan 200.000 1.653.174 1.853.174 - - - - 1.853.174
Liabilitas Jangka Panjang yang Jatuh Tempo Dalam Satu Tahun/
Current Maturities of Long - Term Liabilities
Utang Bank/ Bank Loan - 337.950 337.950 22.227 - - - 360.177
Utang Obligasi/ Bonds Payable 1.100.350 - 1.100.350 - - - - 1.100.350
Liabilitas Pembebasan Tanah/ Land Acquisition Liabilities - 838.542 838.542 - - - - 838.542
Liabilitas Sewa/ Lease Liabilities 18.256 5.024 23.280 355 5.744 - - 29.379
Provisi pelapisan jalan tol/ Provision for overlay 337.033 156.209 493.242 - - - - 493.242
Pendapatan Diterima di Muka/ Unearned Revenue 14.610 2.540 17.150 4.273 1.927 116.309 - 139.659
Liabilitas Keuangan Jangka Pendek Lainnya/
Other Short-Term Financial Liabilities 511.991 721.986 1.233.977 195.013 93.299 77.100 (875.415) 723.974
Liabilitas Lancar Entitas/ Total Current Liabilities 4.834.682 7.340.307 12.174.989 667.823 1.246.712 357.367 (2.303.903) 12.142.988
Liabilitas Tidak Lancar/ Non-Current Liabilities
Liabilitas Pajak Tangguhan/ Deffered Tax Liabilities 301.865 1.329.853 1.631.718 - 2.978 284 - 1.634.980
Utang Kontraktor Jangka Panjang/ Long-Term Contractors Payable - 213.454 213.454 - - - - 213.454
Beban Akrual Jangka Panjang/ Long-Term Accrued Expenses - 693.945 693.945 - - - - 693.945
Liabilitas jangka panjang - setelah dikurangi
bagian yang jatuh tempo dalam satu tahun/
Long-term liabilities - net of current maturities
Utang Bank/ Bank Loan 17.180.565 29.507.178 46.687.743 - - - - 46.687.743
Utang Lembaga Keuangan Bukan Bank/ Non-Bank Financial Institution Loan 200.000 - 200.000 - - - - 200.000
Utang Obligasi/ Bonds Payable 895.770 - 895.770 - - - - 895.770
Liabilitas Pembebasan Tanah/ Land Acquisition Liabilities 109.008 750.000 859.008 - - - - 859.008
Liabilitas Sewa/ Lease Liabilities 11.290 11.162 22.452 62.061 - 34.013 (27.412) 91.114
Provisi pelapisan jalan tol/ Provision for overlay 114.455 361.509 475.964 - - - - 475.964
Liabilitas Imbalan Kerja Jangka Panjang/
Long-Term Employee Benefits Liabilities 1.219.002 15.942 1.234.944 17.023 110 4.031 - 1.256.108
Liabilitas derivatif lindung nilai/ Hedge derivative Liabilities - 90.748 90.748 - - - - 90.748
Liabilitas Jangka Panjang Lainnya/ Other Long-Term Liabilities 424.755 1.697.593 2.122.348 - - - (1.846.377) 275.971
Liabilitas Tidak Lancar Entitas/ Total Non-Current Liabilities 20.456.710 34.671.384 55.128.094 79.084 3.088 38.328 (1.873.789) 53.374.805
Liabilitas Segmen Dilaporkan/ Segment Liabilities 25.291.392 42.011.691 67.303.083 746.907 1.249.800 395.695 (4.177.692) 65.517.793
2022
Usaha Jalan Tol/ Tollroad Business
Pengoperasian/ Pemeliharaan/ Bisnis Terkait/ Eliminasi/ Konsolidasian/
Induk/ Anak/ Subtotal/
Operation Maintenance Related Business Elimination Consolidated
Parent Subsidiary Subtotal
Pendapatan/ Revenues
Pendapatan Usaha/ Operating Revenues 7.846.420 4.695.467 12.541.887 1.880.023 1.155.661 503.224 (2.298.237) 13.782.558
Pendapatan Konstruksi/ Construction Revenues - 2.800.291 2.800.291 - - - - 2.800.291
Pendapatan Entitas/ Total Revenues 7.846.420 7.495.758 15.342.178 1.880.023 1.155.661 503.224 (2.298.237) 16.582.849
Beban Pendapatan/ Cost of Revenues
Beban Usaha/ Operating Expense (3.466.186) (2.239.826) (5.706.012) (1.572.471) (740.819) (415.467) 2.043.153 (6.391.616)
Beban Konstruksi/ Construction Expenses - (2.773.136) (2.773.136) - - - - (2.773.136)
Laba Bruto/ Gross profit 4.380.234 2.482.796 6.863.030 307.552 414.842 87.757 (255.084) 7.418.097
Penghasilan Lain - lain/ Other Income 200.586 3.610 204.196 9.597 6.282 24.641 (6.712) 238.004
(Penghasilan) keuangan / Financial Income 270.138 47.611 317.749 5.500 4.832 18.584 (194.244) 152.421
Keuntungan dari pelepasan investasi/ Gain on Divestment 2.245.045 - 2.245.045 - - - - 2.245.045
Beban pajak atas penghasilan keuangan/ Tax Expense of Financial Income (12.409) (9.265) (21.674) (1.100) (966) (3.717) - (27.457)
Beban Umum dan Administrasi/ General and Administrative Expenses (1.420.866) (252.933) (1.673.799) (88.346) (122.560) (59.876) 9.798 (1.934.783)
Beban Lain - lain/ Other Expenses (572.499) (38.796) (611.295) (46.396) (28.573) (27.611) 5.555 (708.320)
Laba Usaha/ Profit on operations 5.090.229 2.233.023 7.323.252 186.807 273.857 39.778 (440.687) 7.383.007
Laba Rugi/ Profit and Loss
Biaya Keuangan/ Finance Charges (1.509.180) (2.559.336) (4.068.516) (6.371) (292) (3.037) 192.874 (3.885.342)
Bagian Laba-Rugi atas Entitas Asosiasi/
Net Equity on Associates 356.103 82.841 438.944 - - (241) (210.573) 228.130
Laba (Rugi) Sebelum Pajak Penghasilan/
Earning Before Income Tax 3.937.152 (243.472) 3.693.680 180.436 273.565 36.500 (458.386) 3.725.795
Beban Pajak Penghasilan/ Income Tax (867.091) (480.399) (1.347.490) (46.546) (4.215) (3.836) - (1.402.087)
Laba Tahun Berjalan/ Income for the Year 3.070.061 (723.871) 2.346.190 133.890 269.350 32.664 (458.386) 2.323.708
211
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. MANAJEMEN RISIKO KEUANGAN 48. FINANCIAL RISK MANAGEMENT
Bisnis Kelompok Usaha mencakup aktivitas The business of the Group includes risks - taking
pengambilan risiko dengan sasaran tertentu dengan activities with certain target by professional
pengelolaan yang profesional. Fungsi utama dari management. The main function of the risk
manajemen risiko Kelompok Usaha adalah untuk management of the Group is to identify all key risks,
mengidentifikasi seluruh risiko kunci, mengukur to measure these risks and manage risk positions.
risiko-risiko ini dan mengelola posisi risiko.
Kelompok Usaha mendefinisikan risiko keuangan The Group defines financial risk as the possibility of
sebagai kemungkinan kerugian atau laba yang loss or lost profit, caused by internal factors as well
hilang, yang disebabkan oleh faktor internal maupun as external factors that may potentially have
faktor eksternal yang berpotensi negatif terhadap negative impact on achievement of The Group
pencapaian tujuan Kelompok Usaha. goals.
Tujuan Kelompok Usaha dalam mengelola risiko The purpose of the Group in managing financial
keuangan adalah untuk mencapai keseimbangan risks is to achieve an appropriate balance between
yang sesuai antara risiko dan tingkat pengembalian risks and returns and minimize potential adverse
serta meminimalisasi potensi efek memburuknya effects of the financial performance of the Group.
kinerja keuangan Kelompok Usaha.
Risiko keuangan utama yang dihadapi Kelompok The main financial risks of the Group are credit risk,
Usaha adalah risiko kredit, risiko suku bunga, risiko interest rate risk, liquidity risk, foreign currency
likuiditas, risiko nilai tukar mata uang asing dan exchange rates and, social - economic and political
kondisi ekonomi dan sosial politik. Perhatian atas conditions. Attention to this risk management has
pengelolaan risiko ini telah meningkat secara increased significantly by considering changes and
signifikan dengan mempertimbangan perubahan financial market volatility in Indonesia and
dan volatilitas pasar keuangan di Indonesia dan internationally.
internasional.
a. Risiko Kredit a. Credit Risk
Risiko kredit adalah risiko dimana salah satu Credit risk is the risk that one party of a financial
pihak dari instrumen keuangan akan gagal instrument will fail to met its obligations and
memenuhi kewajibannya dan menyebabkan cause the other party to suffer financial losses.
pihak lain mengalami kerugian keuangan.
Instrumen keuangan Kelompok Usaha yang The Group’s financial instruments that have the
mempunyai potensi atas risiko kredit terdiri dari potential for credit risk consist of cash and cash
kas dan setara kas, piutang lain dan investasi equivalents, other receivables and certain
tertentu. Jumlah eksposur risiko kredit investments. Total maximum credit risk
maksimum sama dengan nilai tercatat atas exposure equal to the carrying value of these
akun-akun tersebut. accounts.
2023
0 - 1 Tahun/ > 1 Tahun/ Nilai Tercatat/
Year 0 - 1 > 1 Years Carrying Amount
Piutang Lain-lain Other Receivables
Lancar - Bersih Current - Net
Pihak Berelasi 344.226 - 344.226 Related Parties
Pihak Ketiga 922.121 - 922.121 Third Parties
Tidak Lancar Non-Current
Pihak Berelasi - 275.000 275.000 Related Parties
Total 1.266.347 275.000 1.541.347 Total
212
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. MANAJEMEN RISIKO KEUANGAN (lanjutan) 48. FINANCIAL RISK MANAGEMENT (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
2022
0 - 1 Tahun/ > 1 Tahun/ Nilai Tercatat/
Year 0 - 1 > 1 Years Carrying Amount
Piutang Lain-lain Other Receivables
Lancar - Bersih Current - Net
Pihak Berelasi 527.578 - 527.578 Related Parties
Pihak Ketiga 697.414 - 697.414 Third Parties
Tidak Lancar Non-Current
Pihak Berelasi - 115.000 115.000 Related Parties
Total 1.224.992 115.000 1.339.992 Total
b. Risiko Mata Uang b. Currency Risk
Risiko mata uang adalah risiko fluktuasi nilai Currency risk is the risk of fluctuations in the
instrumen keuangan yang disebabkan value of financial instruments due to changes in
perubahan nilai tukar mata uang asing. foreign currency exchange rates.
Pendapatan, pendanaan dan sebagian besar Revenue, funding and most of the operating
biaya operasi dari Kelompok Usaha dilakukan costs of the Group are made in the Rupiah
dalam mata uang Rupiah oleh karena itu currency and therefore the Group do not have
Kelompok Usaha tidak memiliki eksposur yang significant exposure to fluctuations in foreign
signifikan terhadap fluktuasi nilai tukar mata currency exchange rates.
uang asing.
c. Risiko Likuiditas c. Liquidity Risk
Risiko likuiditas adalah risiko dimana Kelompok Liquidity risk is the risk in which the Group will
Usaha akan mengalami kesulitan dalam rangka experience difficulties in acquiring funds to
memperoleh dana untuk memenuhi meet commitments associated with financial
komitmennya terkait dengan instrumen instruments.
keuangan.
Kelompok Usaha mengelola risiko likuiditas The Group manages liquidity risk by
dengan mempertahankan kas dan setara kas maintaining sufficient cash and cash
yang mencukupi untuk memungkinkan equivalents to enable the Group to met its
Kelompok Usaha dalam memenuhi komitmen commitment to the normal operation of the
Kelompok Usaha untuk operasi normal Group. In addition, the Group also controls its
Kelompok Usaha. Selain itu Kelompok Usaha cash flow projections and actual cash flow and
juga melakukan pengawasan proyeksi dan arus continuously monitors the maturity dates of
kas aktual secara terus menerus serta financial assets and liabilities.
pengawasan tanggal jatuh tempo aset dan
kewajiban keuangan.
2023
Lebih Dari 1 Tahun dan
Kurang Dari 5 Tahun/
Kurang Dari 1 Tahun/ More Than 1 Year and Lebih Dari 5 Tahun/ Jumlah/
Less Than 1 Year Less Than Five Years More Than 5 Years Total
Liabilitas Keuangan Financial Liabilities
Utang Usaha 179.230 - - 179.230 Accounts Payable
Utang Kontraktor 560.316 488.130 - 1.048.446 Contractors Payable
Beban Akrual 8.120.532 715.029 - 8.835.561 Accrued Expenses
Liabilitas Keuangan Lainnya 955.782 - - 955.782 Other Financial Liabilities
Utang Bank Jangka Pendek 4.499.415 - - 4.499.415 Short Term Bank Loan
Utang Bank Jangka Panjang 5.072.042 13.883.035 43.163.410 62.118.487 Long Term Bank Loan
Utang Lembaga Keuangan Long Term Non-Bank
Bukan Bank Jangka Panjang 200.000 - - 200.000 Financial Institutions Loan
Liabilitas Pembebasan Tanah 1.298.843 - 251.067 1.549.910 Land Acquisition Liabilities
Liabilitas Sewa 72.631 57.385 - 130.016 Lease Liability
Utang Obligasi - 376.050 521.303 897.353 Bonds Payable
Liabilitas Jangka Panjang Lainnya - - 284.308 284.308 Other Long Term Liabilities
Total 20.958.791 15.519.629 44.220.088 80.698.508 Total
213
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. MANAJEMEN RISIKO KEUANGAN (lanjutan) 48. FINANCIAL RISK MANAGEMENT (continued)
c. Risiko Likuiditas (lanjutan) c. Liquidity Risk (continued)
2022
Lebih Dari 1 Tahun dan
Kurang Dari 5 Tahun/
Kurang Dari 1 Tahun/ More Than 1 Year and Lebih Dari 5 Tahun/ Jumlah/
Less Than 1 Year Less Than Five Years More Than 5 Years Total
Liabilitas Keuangan Financial Liabilities
Utang Usaha 134.726 - - 134.726 Accounts Payable
Utang Kontraktor 457.783 213.454 - 671.237 Contractors Payable
Beban Akrual 5.224.379 693.945 - 5.918.324 Accrued Expenses
Liabilitas Keuangan Lainnya 723.974 - - 723.974 Other Financial Liabilities
Utang Bank Jangka Pendek 1.853.174 - - 1.853.174 Short Term Bank Loan
Utang Bank Jangka Panjang 360.177 - 46.687.743 47.047.920 Long Term Bank Loan
Utang Lembaga Keuangan Long Term Non-Bank
Bukan Bank Jangka Panjang - - 200.000 200.000 Financial Institutions Loan
Liabilitas Pembebasan Tanah 838.542 - 859.008 1.697.550 Land Acquisition Liabilities
Liabilitas Sewa 29.379 91.114 - 120.493 Lease Liability
Utang Obligasi 1.100.350 376.050 519.720 1.996.120 Bonds Payable
Liabilitas Jangka Panjang Lainnya - - 275.971 275.971 Other Long Term Liabilities
Total 10.722.484 1.374.563 48.542.442 60.639.489 Total
d. Risiko Suku Bunga d. Interest Rate Risk
Risiko bunga atas arus kas adalah risiko Interest on the cash flow risk is the risk that
dimana arus kas masa datang suatu instrumen future cash flows of a financial instrument will
keuangan akan berfluktuasi akibat perubahan fluctuate due to changes in market interest
suku bunga pasar. rates.
Eksposur terhadap suku bunga Kelompok The Group's exposure to interest rate is
Usaha terus diawasi dengan melakukan monitored continuously by analyzing financial
analisis terhadap liabilitas keuangan yang liabilities’s. For the year ended
dimiliki. Pada tahun yang berakhir December 31, 2023 and 2022, Group has
31 Desember 2023 dan 2022, Kelompok Usaha outstanding financial liabilities amounting to
memiliki liabilitas keuangan sebesar Rp25,211,003 and Rp24,964,219 which are
Rp25.211.003 dan Rp24.964.219 yang borne floating interest rate. As of
dikenakan suku bunga mengambang. Pada December 31, 2023, decrease (increase) 19
31 Desember 2023, penurunan (kenaikan) 19 base point on financial liabilities interest floating
poin dasar pada tingkat bunga liabilitas rate, other variables are constant, equity and
keuangan bunga mengambang, variabel lain profit or loss each will increase (decrease)
dianggap konstan, ekuitas dan laba atau rugi amounting to Rp48,600.
masing-masing akan naik (turun) sebesar
Rp48.600.
e. Nilai Wajar e. Fair Value
Nilai wajar aset dan liabilitas keuangan The fair value of financial assets and financial
diestimasi untuk keperluan pengakuan dan liabilities must be estimated for recognition and
pengukuran atau untuk keperluan measurement or for disclosure purposes. The
pengungkapan. Aset dan liabilitas keuangan Group’s financial assets and liabilities that are
Kelompok Usaha yang diukur dan diakui pada measured and recognized at fair value are
nilai wajar adalah piutang dan utang derivatif. derivative receivables and payables.
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif ditentukan active markets is based on quoted market
berdasarkan kuotasi nilai pasar pada tanggal prices at the reporting date. The quoted market
pelaporan. Kuotasi nilai pasar yang digunakan price used for financial assets held by the
Kelompok Usaha untuk aset keuangan adalah Group is the current bid price, for financial
harga penawaran (bid price), sedangkan untuk liabilities is the current ask price.
liabilitas keuangan adalah harga permintaan
(ask price).
214
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. MANAJEMEN RISIKO KEUANGAN (lanjutan) 48. FINANCIAL RISK MANAGEMENT (continued)
e. Nilai Wajar (lanjutan) e. Fair Value (continued)
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are
diperdagangkan di pasar aktif ditentukan not traded in an active market is determined
dengan menggunakan teknik penilaian tertentu. using valuation techniques. These valuation
Teknik tersebut menggunakan data pasar yang techniques maximize the use of observable
dapat diobservasi sepanjang tersedia, dan market data where it is available and rely as
seminimal mungkin mengacu pada estimasi, little as possible on estimates, if all significant
apabila seluruh input signifikan atas nilai wajar inputs required to fair value an instrument are
dapat diobservasi. observable.
Jika satu atau lebih input yang signifikan tidak If one or more of the significant inputs is not
berdasarkan data pasar yang dapat based on observable market data, specific
diobservasi, teknik penilaian tertentu digunakan valuation techniques are used to value financial
untuk menentukan nilai instrumen keuangan instrument include:
mencakup:
• Penggunaan harga yang diperoleh dari • The use of quoted market prices or dealer
bursa atau pedagang efek untuk instrumen quotes for similar instruments and;
sejenis dan;
• Teknik lain seperti analisis arus kas yang • Other techniques such as discounted cash
didiskonto digunakan untuk menentukan flows analysis are used to determine fair
nilai wajar instrumen keuangan lainnya. value for the remaining financial
instruments.
Tabel di bawah ini menggambarkan nilai The fair values of financial assets and liabilities,
tercatat dan nilai wajar dari aset dan liabilitas together with the carrying amounts, are as
keuangan: follow:
2023
Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value
Aset Keuangan Financial Assets
Kas dan setara kas 4.438.951 4.438.951 Cash and cash equivalents
Dana dibatasi penggunaannya 851.109 851.109 Restricted funds
Piutang lain-lain 1.541.347 1.541.347 Other receivables
Investasi jangka pendek 1.360.795 1.360.795 Short-term investments
Aset tidak lancar lainnya - neto 246.677 246.677 Other financial assets - net
Total 8.438.879 8.438.879 Total
Liabilitas Keuangan Financial Liabilities
Utang kontraktor jangka pendek 560.316 560.316 Short-term contractors payable
Utang kontraktor jangka panjang 488.130 488.130 Long-term contractors payable
Utang usaha 179.230 179.230 Accounts payable
Beban akrual 8.120.532 8.120.532 Accrued expense
Utang bank jangka pendek 4.499.415 4.499.415 Short-term bank loan
Utang lembaga keuangan bukan bank 200.000 200.000 Non-bank financial institutions loan
Beban akrual jangka panjang 715.029 715.029 Long-term accrued expense
Liabilitas keuangan jangka pendek lainnya 955.782 955.782 Other short-term financial liabilities
Liabilitas jangka panjang yang jatuh Current maturities of long - term
tempo dalam satu tahun Liabilities
Liabilitas pembebasan tanah 1.298.843 1.298.843 Land acquisition liabilities
Utang bank 5.072.042 5.072.042 Bank loans
Liabilitas sewa 72.631 72.631 Lease liabilities
Liabilitas jangka panjang-setelah
dikurangi bagian yang jatuh tempo Long - term liabilities net
dalam satu tahun of current maturity
Utang bank 57.046.445 57.046.445 Bank loans
Liabilitas sewa 57.385 57.385 Lease liabilities
Liabilitas pembebasan tanah 251.067 251.067 Land acquisition liabilities
Utang obligasi 897.353 897.353 Bonds payable
Liabilitas jangka panjang lainnya 284.308 284.308 Other long-term liabilities
Total 80.698.508 80.698.508 Total
215
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. MANAJEMEN RISIKO KEUANGAN (lanjutan) 48. FINANCIAL RISK MANAGEMENT (continued)
e. Nilai Wajar (lanjutan) e. Fair Value (continued)
2022
Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value
Aset Keuangan Financial Assets
Kas dan setara kas 8.429.118 8.429.118 Cash and cash equivalents
Dana dibatasi penggunaannya 236.819 236.819 Restricted funds
Piutang lain-lain 1.339.992 1.339.992 Other receivables
Investasi jangka pendek 2.394.007 2.394.007 Short term investments
Aset keuangan lainnya 349.695 349.695 Other financial assets - net
Total 12.749.631 12.749.631 Total
Liabilitas Keuangan Financial Liabilities
Utang kontraktor jangka pendek 457.783 457.783 Short-term contractors payable
Utang kontraktor jangka panjang 213.454 213.454 Long-term contractors payable
Utang usaha 134.726 134.726 Accounts payable
Beban akrual 5.224.379 5.224.379 Accrued expense
Utang bank jangka pendek 1.853.174 1.853.174 Short-term bank loan
Beban akrual jangka panjang 693.945 693.945 Long-term accrued expense
Liabilitas keuangan jangka pendek lainnya 723.974 723.974 Other short-term financial liabilities
Liabilitas jangka panjang yang jatuh Current maturities of long - term
tempo dalam satu tahun Liabilities
Liabilitas pembebasan tanah 838.542 838.542 Land acquisition liabilities
Utang bank 360.177 360.177 Bank loans
Utang obligasi 1.100.350 1.100.350 Bonds payable
Liabilitas sewa 29.379 29.379 Lease liabilities
Liabilitas jangka panjang-setelah
dikurangi bagian yang jatuh tempo Long - term liabilities net
dalam satu tahun of current maturity
Utang bank 46.687.743 46.687.743 Bank loans
Utang lembaga keuangan bukan bank 200.000 200.000 Non-bank financial institutions loan
Liabilitas sewa 91.114 91.114 Lease liabilities
Liabilitas pembebasan tanah 859.008 859.008 Land acquisition liabilities
Utang obligasi 895.770 895.770 Bonds payable
Liabilitas jangka panjang lainnya 275.971 275.971 Other long-term liabilities
Total 60.639.489 60.639.489 Total
f. Manajemen Permodalan f. Capital Management
Konsisten dengan entitas lain dalam industri, Consistent with other companies in the
Kelompok Usaha memonitor modal dengan industry, The Group monitors capital on the
dasar rasio utang terhadap modal yang basis of the ratio of adjusted debt to capital.
disesuaikan. Rasio ini dihitung sebagai berikut: This ratio is calculated as follows: net debt
utang neto dibagi modal yang disesuaikan. divided by adjusted capital. Net debt is total
Utang neto merupakan total utang debt (as the amount in the statement of financial
(sebagaimana jumlah dalam laporan posisi position) less cash and cash equivalents.
keuangan) dikurangi kas dan setara kas. Modal Adjusted capital comprises all components of
yang disesuaikan terdiri dari seluruh komponen equity (including capital stock).
ekuitas (meliputi modal saham).
216
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PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. MANAJEMEN RISIKO KEUANGAN (lanjutan) 48. FINANCIAL RISK MANAGEMENT (continued)
f. Manajemen Permodalan (lanjutan) f. Capital Management (continued)
Selama tahun 31 Desember 2023 dan 2022, During the year of December 31, 2023 and
strategi Kelompok Usaha tidak berubah yaitu 2022, the Group’s strategy has not changed,
mempertahankan rasio utang terhadap ekuitas namely, to maintain the debt to equity ratio at
sebesar maksimum 5:1. Rasio utang terhadap maximum 5:1. The ratio of debt to equity are as
ekuitas adalah sebagai berikut: follows:
2023 2022
Liabilitas Jangka Pendek 22.821.163 12.142.988 Short-term Liabilities
Liabiltas Jangka Panjang 67.579.620 53.374.805 Long-term Liabilities
Total Liabilitas 90.400.783 65.517.793 Total Liabilities
Dikurangi: Kas dan Setara Kas (4.438.951) (8.429.118) Less: Cash and cash equivalents
Liabilitas - Bersih 85.961.832 57.088.675 Liablilities - Net
Total Ekuitas 38.911.206 25.621.389 Total Equity
Rasio Utang terhadap Ekuitas 2,2 : 1 2,2 : 1 Debt to Equity Ratio
Tujuan dari Kelompok Usaha dalam mengelola The Group’s purpose in managing capital is to
permodalan adalah untuk melindungi protect the ability of the Group in maintaining
kemampuan Kelompok Usaha dalam business continuity, so that entities can still
mempertahankan kelangsungan usaha, sehingga deliver results for shareholders and benefits for
entitas dapat tetap memberikan hasil bagi other stakeholders, and to provide adequate
pemegang saham dan manfaat bagi pemangku returns to shareholders by pricing products and
kepentingan lainnya, dan untuk memberikan services that are commensurate with the level
imbal hasil yang memadai kepada pemegang of risk.
saham dengan menentukan harga produk dan
jasa yang sepadan dengan tingkat risiko.
Kelompok Usaha menetapkan sejumlah rasio The Group set a number of capital ratios
modal sesuai proporsi terhadap risiko. proportion to the risk. The Group manages its
Kelompok Usaha mengelola struktur modal dan capital structure and makes adjustments taking
membuat penyesuaian dengan memperhatikan into account changes in economic conditions
perubahan kondisi ekonomi dan karakteristik and risk characteristics of the underlying asset.
risiko aset yang mendasari.
49. TRANSAKSI YANG TIDAK MEMENGARUHI 49. NON-CASH TRANSACTIONS AND
ARUS KAS DAN REKONSILIASI YANG TIMBUL RECONCILIATION OF LIABILITIES ARISING
DARI AKTIVITAS PENDANAAN FROM FINANCING ACTIVITIES
Informasi tambahan atas laporan arus kas terkait Supplemental cash flows information related to non-
aktivitas investasi non-kas dan pendanaan adalah cash investing and financing activities is as follows:
sebagai berikut:
2023 2022
Aset Takberwujud - Intangible Assets -
Hak Pengusahaan Jalan Tol 2.719.033 117.803 Toll Road Concession Rights
Lainnya - 1.726 Others
Aset Tetap 108.254 65.576 Fixed Asset
Pengurangan Aset Tetap karena Reduction of Fixed Assets Due
Divestasi Entitas Anak - (1.876) to Divestment of Subsidiaries
Pembagian Dividen kepada Dividend Distribution to
Entitas Nonpengendali (464) (203) Non-controlling Interest
Penambahan Investasi Entitas Asosiasi dan Increase in Investment in Associates and
Ventura Bersama akibat Dekonsolidasi - 1.915.407 Joint Venture due to Deconsolidation
(Kerugian)/Keuntungan Belum Direalisasi dari Unrealized (Losses)/ Gain
Investasi Jangka Pendek (46.237) 116.310 of Short-Term Investments
Pengurangan Investasi Jangka Pendek Deduction in Short-term Investment
Akibat Konsolidasi (2.892.928) - due to Consolidation
Pengurangan Investasi Entitas Asosiasi dan Decrease in Investment in Associates and
Ventura Bersama akibat Konsolidasi (3.735.227) - Joint Venture due to Consolidation
Penambahan Utang Pajak PPh Pasal 29 Increase in PPh Article 29 Payable
Akibat Konsolidasi 9.696 - due to Consolidation
Penambahan Dana Dibatasi Penggunaannya Increase in Restricted Cash
Akibat Konsolidasi 636.979 - due to Consolidation
217
Page 1071
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. TRANSAKSI YANG TIDAK MEMENGARUHI 49. NON-CASH TRANSACTIONS AND
ARUS KAS DAN REKONSILIASI YANG TIMBUL RECONCILIATION OF LIABILITIES ARISING
DARI AKTIVITAS PENDANAAN (lanjutan) FROM FINANCING ACTIVITIES (continued)
2023
1 Januari 2023/ Arus Kas/ Lainnya/ 31 Desember 2023/
January 1, 2023 Cash Flows Others December 31, 2023
Utang Bank 48.901.094 1.105.297 16.611.511 66.617.902 Bank Loans
Utang Lembaga Keuangan Non Bank Financial
Bukan Bank 200.000 908.102 - 1.108.102 Institutions Loan
Utang Obligasi 1.996.120 (1.100.350) 1.583 897.353 Bonds Payable
Liabilitas Pembebasan Tanah 1.697.550 (147.640) - 1.549.910 Land Acquisition Liabilites
Liabilitas Sewa 120.493 (144.774) 154.297 130.016 Lease Liability
Liabilitas Jangka Panjang
Lainnya - Pinjaman dari Other Long-term Liabilities
Pemegang Saham Minoritas 33.872 - - 33.872 - Minority Shareholders Loan
Total Liabilitas dari Total Liabilities from
Aktivitas Pendanaan 52.949.129 620.635 16.767.391 70.337.155 Financing Activities
2022
1 Januari 2022/ Arus Kas/ Lainnya/ 31 Desember 2022/
January 1, 2022 Cash Flows Others December 31, 2022
Utang Bank 58.296.833 923.230 (10.318.969) 48.901.094 Bank Loans
Utang Lembaga Keuangan Non Bank Financial
Bukan Bank 1.342.660 (1.149.300) 6.640 200.000 Institutions Loan
Utang Obligasi 1.994.185 - 1.935 1.996.120 Bonds Payable
Liabilitas Pembebasan Tanah 1.697.550 - - 1.697.550 Land Acquisition Liabilites
Liabilitas Sewa 114.487 (76.710) 82.716 120.493 Lease Liability
Liabilitas Jangka Panjang
Lainnya - Pinjaman dari Other Long-term Liabilities
Pemegang Saham Minoritas 37.893 (4.021) - 33.872 - Minority Shareholders Loan
Total Liabilitas dari Total Liabilities from
Aktivitas Pendanaan 63.483.608 (306.801) (10.227.678) 52.949.129 Financing Activities
Pada akhir tahun 31 Desember 2023, kolom “Lainnya” At the end of year December 31, 2023, the “Others”
merupakan pengakuan liabilitas keuangan akibat column represents recognition of financial liabilities
konsolidasi JSN, JNK, dan JSB, penambahan pokok resulting from the consolidation of JSN, JNK, and
pinjaman Kredit Investasi Interest During Construction JSB, addition to Interest During Construction (IDC)
(IDC), biaya transaksi pinjaman neto yang belum Investment Credit Loan Principal, net unamortized
diamortisasi dan dampak dari penerapan PSAK 73. loan transaction cost and impact of PSAK 73
Implementation.
Pada akhir tahun 31 Desember 2022 kolom “Lainnya” At the end of year December 31, 2022, the "Others"
merupakan penghentian pengakuan liabilitas column represents derecognition of financial
keuangan JJC, penambahan pokok pinjaman Kredit liabilities of JJC, addition to Interest During
Investasi Interest During Construction (IDC), biaya Construction (IDC) Investment Credit Loan
transaksi pinjaman neto yang belum diamortisasi dan Principal, net unamortized loan transaction cost and
dampak dari penerapan PSAK 73. the impact of the implementation of PSAK 73.
218
Page 1072
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. REKLASIFIKASI AKUN 50. RECLASSIFICATION OF ACCOUNTS
Beberapa akun dalam laporan keuangan yang Several accounts in the financial statements ended
berakhir pada 31 Desember 2022 telah direklasifikasi December 31, 2022 have been reclassified
sesuai dengan penyajian laporan keuangan untuk according to the presentation of financial statements
tujuan perbandingan. for comparison purposes.
2022
Sebelum Reklasifikasi/ Reklasifikasi/ Setelah Reklasifikasi/
Before Reclassification Reclassification After Reclassification
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Piutang Lain-lain - Lancar Other Receivables - Current
Pihak Berelasi (Catatan 44) Related Parties (Notes 44)
PT Jasamarga Jalanlayang Cikampek 245.264 (115.000) 130.264 PT Jasamarga Jalanlayang Cikampek
Piutang Lain-lain - Tidak Lancar Other Receivables - Non-Current
Pihak Berelasi (Catatan 44) Related Parties (Notes 44)
PT Jasamarga Jalanlayang Cikampek - 115.000 115.000 PT Jasamarga Jalanlayang Cikampek
245.264 245.264
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOW
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan kas dari pendapatan lainnya 1.261.431 (70.257) 1.191.174 Cash receipts from other revenues
Pembayaran kepada pemasok (3.476.662) 13.526 (3.463.136) Cash paid to suppliers
Pembayaran kepada Karyawan (2.411.573) 567.690 (1.843.883) Cash paid to suppliers
(4.626.804) 510.959 (4.115.845)
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Penambahan investasi asosiasi dan Addition of investment in
ventura bersama (370.803) (822) (371.625) associates and joint ventures - net
Penambahan hak pengusahaan jalan tol (3.828.493) (538.933) (4.367.426) Acquisitions of toll road concession rights
Penerimaan dividen atas Investasi Asosiasi
- 1.822 1.822 Receipt of dividends on investment in associates
Penerimaan dividen atas aset keuangan - 10.866 10.866 Receipt of dividends on financial assets
Penambahan aset tidak lancar lainnya (11.207) (42.283) (53.490) Acquisitions of other non-current assets
Pelepasan investasi jangka pendek - 125.391 125.391 Disposal of short-term investment
Penambahan investasi jangka pendek (989.602) (67.000) (1.056.602) Addition of short-term investment
(5.478.450) (510.959) (5.989.409)
51. PERISTIWA - PERISTIWA SETELAH TANGGAL 51. EVENTS AFTER THE REPORTING DATE
PELAPORAN
1. Berdasarkan Akta Notaris No. 02 tanggal 30 1. Based on Notarial Deed No. 02 dated January
Januari 2024 dari Notaris Inne Kusumawati, 30, 2024 from Notary Inne Kusumawati, S.H., it
S.H., dijelaskan bahwa Perusahaan melakukan was explained that the Company transferred
pengalihan saham melalui proses lelang milik shares through an auction process belonging to
PT Istaka Karya (Persero) (Dalam Pailit) PT Istaka Karya (Persero) (In Bankruptcy)
sebanyak 231.069 lembar saham dengan nilai totaling 231,069 shares with a nominal value of
nominal Rp2.103 Rp2,103
2. Pada tanggal 01 Februari 2024, Perusahaan 2. On February 1, 2024, the Company made a
melakukan pembayaran utang bank sebesar bank debt payment of Rp200,000 to PT Bank
Rp200.000 pada PT Bank Mandiri (Persero) Mandiri (Persero) Tbk.
Tbk.
3. Berdasarkan Keputusan Menteri Pekerjaan 3. Based on the Decree of the Minister of Public
Umum dan Perumahan Rakyat (PUPR) No. Works and Public Housing (PUPR) No.
254/KPTS/M/2024 tanggal 2 Februari 2024, tarif 254/KPTS/M/2024 dated February 2, 2024, the
tol terjauh ruas Junction Serpong - Pamulang, farthest toll rates of the Serpong - Pamulang
yang dioperasikan oleh PT Cinere Serpong Junction section, operated by PT Cinere
Jaya adalah sebagai berikut: Serpong Jaya are as follows:
Golongan/Group
No Ruas/ Section
I II III IV V
1 Junction Serpong - Pamulang 12.000 18.000 18.000 24.000 24.000
219
Page 1073
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. PERISTIWA - PERISTIWA SETELAH TANGGAL 51. EVENTS AFTER THE REPORTING DATE
PELAPORAN (lanjutan) (continued)
4. Berdasarkan Akta Notaris No. 07 tanggal 4. Based on Notarial Deed No. 07 dated February
2 Februari 2024 dari Notaris Ir. Nanette 2, 2024 from Notary Ir. Nanette Cahyanie
Cahyanie Handari Adi Warsito, S.H., Handari Adi Warsito, S.H., the Company
Perusahaan melakukan penyertaan modal invested in PT Jasamarga Jogja Bawen of
perseroan secara tunai kepada PT Jasamarga Rp105,463 or as many as 105,463 shares in
Jogja Bawen sebesar Rp105.463 atau cash.
sebanyak 105.463 lembar saham.
5. Berdasarkan perubahan perjanjian nomor 5. Based on the amendment of agreement number
014/PP/EB/0124 tanggal 5 Februari 2024, 014/PP/EB/0124 dated February 5, 2024,
PT Bank Danamon Indonesia Tbk menyetujui PT Bank Danamon Indonesia Tbk approved the
usulan Perusahaan untuk mengubah jangka Company's proposal to change the Credit
waktu Fasilitas Kredit yang semula berakhir Facility period which originally ended on
tanggal 21 Oktober 2024 menjadi tanggal October 21, 2024 to October 21, 2026.
21 Oktober 2026.
6. Berdasarkan perubahan perjanjian nomor 6. Based on the amendment of agreement number
015/PP/EB-Syariah/0124 tanggal 5 Februari 015/PP/EB-Syariah/0124 dated February 5,
2024, PT Bank Danamon Indonesia Tbk – Unit 2024, PT Bank Danamon Indonesia Tbk Sharia
Usaha Syariah menyetujui usulan Perusahaan Business Unit approved the Company's
untuk mengubah jangka waktu Fasilitas proposal to change the period of the
Pembiayaan Musyarakah yang semula berakhir Musyarakah Financing Facility which originally
tanggal 21 Oktober 2024 menjadi tanggal ended on October 21, 2024 to October 21,
21 Oktober 2026. 2026.
7. Pada tanggal 23 Februari 2024, Perusahaan 7. On February 23, 2024, the Company made a
melakukan pembayaran utang bank sebesar bank debt payment of Rp300,000 to PT Bank
Rp300.000 pada PT Bank Danamon Indonesia. Danamon Indonesia.
8. Pada tanggal 29 Februari 2024, Perusahaan 8. On February 29, 2024, the Company made a
melakukan penarikan utang bank sebesar bank debt withdrawal of Rp400,000 to PT Bank
Rp400.000 pada PT Bank Negara Indonesia Negara Indonesia (Persero) Tbk.
(Persero) Tbk.
9. Pada tanggal 29 Februari 2024, Perusahaan 9. On February 29, 2024, the Company made a
melakukan pembayaran utang bank sebesar bank debt payment of Rp500,000 to PT Bank
Rp500.000 pada PT Bank Permata Tbk. Permata Tbk.
52. STANDAR AKUNTANSI DAN INTERPRETASI 52. NEW ACCOUNTING STANDARD AND
STANDAR YANG TELAH DISAHKAN NAMUN INTERPRETATION OF STANDARD WHICH HAS
BELUM BERLAKU EFEKTIF ISSUED BUT NOT YET EFFECTIVE
DSAK-IAI telah menerbitkan beberapa standar baru, DSAK-IAI has issued several new standards,
amandemen dan penyesuaian atas standar, serta amendments and improvement to standards, and
interpretasi atas standar namun belum berlaku interpretations of the standards but not yet effective
efektif untuk periode yang dimulai pada for the period beginning on January 1, 2023.
1 Januari 2023.
220
Page 1074
PT JASA MARGA (PERSERO) Tbk PT JASA MARGA (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
52. STANDAR AKUNTANSI DAN INTERPRETASI 52. NEW ACCOUNTING STANDARD AND
STANDAR YANG TELAH DISAHKAN NAMUN INTERPRETATION OF STANDARD WHICH HAS
BELUM BERLAKU EFEKTIF (lanjutan) ISSUED BUT NOT YET EFFECTIVE (continued)
Amandemen dan revisi atas standar yang berlaku Amendment and revised to standards which
efektif untuk periode yang dimulai pada atau setelah effective for periods beginning on or after January
1 Januari 2024, dengan penerapan dini 1, 2024, with early adoption is permitted, are as
diperkenankan yaitu: follows:
• Amendemen PSAK 1: Penyajian Laporan • Amendments PSAK 1: Presentation of
Keuangan tentang Liabilitas Jangka Panjang Financial Statements related to Non- Current
Dengan Kovenan; dan Liabilities with Covenants; and
• Amendemen PSAK 73: Liabilitas Sewa dalam • Amendments PSAK 73: Lease Liability in a
Jual dan Sewa – Balik; Sale and Leaseback;
• Revisi PSAK 101: Penyajian Laporan Keuangan • Revised PSAK 101: Presentation of Shariah
Syariah; dan Financial Statement; and
• Revisi PSAK 109: Akuntansi Zakat, Infak, dan • Revised PSAK 109: Zakah, Infaq and
Sedekah. Sadaqah.
Standar baru dan amendemen atas standar yang New standard and amendment to standard which
berlaku efektif untuk periode yang dimulai pada atau effective for periods beginning on or after
setelah 1 Januari 2025, dengan penerapan dini January 1, 2025, with early adoption is permitted,
diperkenankan yaitu: are as follows:
• PSAK 74: Kontrak Asuransi. • PSAK 74: Insurance Contract.
• Amendemen PSAK 74: Kontrak Asuransi • Amendments PSAK 74: Insurance Contract
tentang Penerapan Awal PSAK 74 dan PSAK 71 regarding Initial Application of PSAK 74 and
– Informasi Komparatif. PSAK 71 – Comparative Information.
Hingga tanggal laporan keuangan ini diotorisasi, Until the date of the financial statements is
Perusahaan masih melakukan evaluasi atas authorized, the Group is still evaluating the
dampak potensial dari penerapan standar baru, potential impact of the adoption of new standards,
amandemen standar dan interpretasi standar amendments to standards and interpretations of
tersebut. these standards.
DSAK-IAI juga mengesahkan perubahan perubahan DSAK-IAI also ratified changes to the numbery of
penomoran PSAK dan ISAK yang berlaku efektif PSAK dand ISAK which will be effectiove on
pada 1 Januari 2024, dimana perubahan ini tidak January 1, 2024. This change does not affect the
memengaruhi substansi pengaturan dalam masing substance of requirement in each PSAK and ISAK.
masing PSAK dan ISAK tersbut.
53. TANGGUNG JAWAB MANAJEMEN ATAS 53. THE MANAGEMENT’S RESPONSIBILITY ON
LAPORAN KEUANGAN KONSOLIDASIAN THE CONSOLIDATED FINANCIAL
STATEMENTS
Manajemen Perusahaan bertanggung jawab atas The Company’s management is responsible for the
penyusunan dan penyajian laporan keuangan preparation and presentation of the consolidated
konsolidasian yang diotorisasi untuk terbit pada financial statements that were authorized for
tanggal 29 Februari 2024. issued on February 29, 2024.
221
Page 1075
Page 1076
PT JASA MARGA (PERSERO) TBK
KANTOR PUSAT
Plaza Tol Taman Mini Indonesia Indah, 2023
Jakarta, 13550 Indonesia Laporan Tahunan
Telp. : +6221 841 3630, +6221 841 3526, Annual Report
Fax. : +6221 841 3540
PT Jasa Marga (Persero) Tbk
www.jasamarga.com
@ptjasamarga @official_JSMR @official.jasamarga @official.jasamarga Official Jasa Marga @official.jasamarga
Names mentioned 262 people and organisations named in the text · linked when the evidence is strong
possible
person
Chandra Wijaya | - | - | - | - | - | - | - | -
5 | Seppalga Ahmad
· Komisaris Independen
p.232 ×5
unresolved
person
Keberagaman Komposisi
· Komisaris
p.17
unresolved
person
Economic Aspect Sustainability Performance
· Komisaris
p.17
unresolved
org
Kantor Akuntan Publik Public Accountant Office
p.17
unresolved
org
PT Bank Marga Lingkar
p.34
unresolved
org
PT Jasamarga
p.34 ×5
unresolved
org
PT Jasamarga Pandaan Tol
p.34
unresolved
org
Mega Tbk
p.35
unresolved
org
Reksa Dana Penyertaan
p.35
unresolved
org
PT Jasamarga Mandiri Infrastuktur
p.35
unresolved
org
Transjawa Tol. Ekuitas Transjawa Limited
p.35
unresolved
org
Menteri BUMN No. SE-
p.106
unresolved
person
Minister of SOEs No. SE-
p.106
unresolved
org
Marga Group
· Direktur
p.108
unresolved
org
PT JMTM
p.109 ×12
unresolved
org
PT JBS
p.109 ×2
unresolved
org
PT JMTO
p.109 ×18
unresolved
org
PT JMRB
p.109 ×3
unresolved
org
PT JMRB Wilayah II
p.109
unresolved
org
PT JMTM Purbaleunyi
p.109
unresolved
org
PT JMTO Sumatera
p.109
unresolved
org
PT JMTO Belmera
p.109 ×2
unresolved
org
PT JMRB Wilayah VI
p.109
unresolved
org
PT JMTM JMTO
p.109
unresolved
org
PT JKT
p.109 ×2
unresolved
org
PT JMRB Region VI
p.109
unresolved
org
PT JMTO Medan-RNT
p.109
unresolved
org
PT JMTM Headquarters
p.109
unresolved
org
PT JMTM Semarang RNT
p.109
unresolved
org
PT JTT
p.109 ×5
unresolved
org
PT JJC
p.109 ×2
unresolved
org
PT JMTO Solo-Ngawi RO
p.109
unresolved
org
PT JMTM Ngawi-Kertosono
p.109
unresolved
org
PT JMRB Region JMTO
p.109
unresolved
org
PT Jasamarga Solo Ngawim
p.109
unresolved
org
PT Jasamarga Jogja
p.109
unresolved
org
PT Jogjasolo Marga Makmur
p.109 ×2
unresolved
org
PT Jasamarga Kertosono
p.109
unresolved
org
PT JMRB Wil. IV
p.109
unresolved
org
PT Jasamarga Solo Ngawi
p.109
unresolved
org
PT Jasamarga Cibitung-Cilincing
p.109 ×2
unresolved
org
PT JMTM Jagorawi
p.109
unresolved
org
PT JMTM JORR
p.109
unresolved
org
PT JMTM AMP
p.109 ×2
unresolved
person
Ir. Nanette Cahyanie Handari Handari Adi Warsito S.H.
· Notaris
p.110 ×2
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.110
unresolved
org
Minister of Law and Human Rights
p.110
unresolved
person
Prof. Dr. Ir. Sedyatmo
p.113 ×2
unresolved
org
PT Jasamarga Tollroad
p.114
unresolved
org
PT Jasamarga Tollroad Operator Operator
p.114
unresolved
org
PT JMTO Tahun
p.115 ×2
unresolved
org
PT JTT Subsidiaries
p.115
unresolved
org
PT Jasamarga Tollroad Maintenance
p.116 ×5
unresolved
org
PT Jasamarga Tollroad Maintenance Entitas Anak
p.116
unresolved
org
PT Jasamarga Solo Ngawi Management Contract
p.117
unresolved
org
PT Jasamarga Gempol Pasuruan Management Contract
p.117
unresolved
org
PT Jasamarga Ngawi Kertosono Kediri Management Contract
p.117
unresolved
org
PT Jasamarga Surabaya Mojokerto Management Contract
p.117
unresolved
org
PT Jasamarga Semarang Batang Management Contract
p.117
unresolved
org
PT Jasamarga Kualanamu Tol Management Contract Medan-Kualanamu-Tebing Tinggi
p.117
unresolved
org
PT Jasamarga Bali Tol Management Contract
p.117
unresolved
org
PT Jasamarga Jalanlayang Cikampek Cikampek II Elevated Management
p.118
unresolved
org
PT Jasamarga Pandaan Tol Pandaan Management Contract
p.118
unresolved
org
PT Jasamarga Balikpapan Samarinda Samarinda Management Contract
p.118
unresolved
org
PT Jasamarga Manado Bitung Management Contract
p.118
unresolved
org
PT Jasamarga Jalanlayang Cikampek The Construction
p.118
unresolved
org
PT Jasamarga Jalanlayang Cikampek Office Building
p.118
unresolved
org
PT Cibitung Tanjung Priok Port Asphalt Work
p.118
unresolved
org
PT Gienda Putra Pavement Rekonstruction Work
p.118
unresolved
org
PT Sarana Seja Ibadah Tempat Istirahat
p.118
unresolved
org
PT Dirgantara Yuda Arta Tahun
p.118
unresolved
org
PT Jasamarga Related Business Mini Infrastucture Overlay Phase
p.118
unresolved
org
PT Marga Maju Mapan Padaleunyi Tahun
p.118
unresolved
org
PT Marga Maju Mapan Periodic Maintenance
p.118
unresolved
org
PT Modern Widya Tehnical Periodic Maintenance
p.118
unresolved
org
PT Marga Maju Mapan
p.118
unresolved
org
PT Jasamarga Solo Ngawi Ngawi Procurement
p.118
unresolved
org
PT Jasamarga Solo Ngawi Solo-Ngawi Periodic Maintenance
p.118
unresolved
org
PT Marga Sarana Jabar Road Road Management Contract
p.118
unresolved
org
PT Jasamarga Related Business
p.119 ×6
unresolved
org
PT JMRB's
p.120
unresolved
person
Yuswanda A.
· Komisaris Utama
p.126
unresolved
—
Temenggung
· President Commissioner/ Independent Commissioner
p.126
unresolved
person
Anita Firmanti Eko
· Komisaris
p.126
unresolved
—
Susetyowati
· Commissioner
p.126
unresolved
person
Yohanes
· Komisaris
p.126
unresolved
—
Baptista Satya
· Commissioner
p.126
unresolved
—
Zulfan Lindan
· Wakil Komisaris Utama/Komisaris Independen
p.126
unresolved
—
Setiawan
· Director of Business Development
p.126
unresolved
person
Abdul Rachman
· Komisaris Independen
p.127
unresolved
org
Kementerian BUMN
p.195 ×8
unresolved
org
Management Effectiveness Evaluation
· Commissioner
p.195 ×2
unresolved
org
Ministry of State
p.195 ×8
unresolved
org
Kementerian BUMN Pemeringkatan BUMN & Anak Perusahaan
p.195 ×3
unresolved
org
Ministry of State BUMN
p.195 ×3
unresolved
org
Kementerian BUMN Boards
p.195 ×4
unresolved
org
Ministry of State Owned Enterprises GRC Masterclass Program
p.195 ×13
unresolved
org
Kementerian BUMN Integrated Information
p.195 ×3
unresolved
org
Kementerian BUMN Methodology and Environmental and Social
p.195 ×3
unresolved
org
Ministry of State Management Systems
p.195 ×3
unresolved
person
Boards
· Commissioner
p.196
unresolved
person
Workshop Non-Financial
· Komisaris
p.196
unresolved
—
Wijaya
· Independen
p.196
unresolved
person
Fakultas Ekonomi
· Commissioner
p.196
unresolved
org
Kementerian BUMN Auditor
p.196
unresolved
org
Kementerian BUMN Post IPO
p.196 ×2
unresolved
org
Kementerian BUMN & Penerbitan Efek Bersifat Utang & Sukuk
p.196 ×2
unresolved
org
Ministry of State Owned Enterprises
p.196
unresolved
person
Kelas Khusus Sertifikasi
· Komisaris
p.197
unresolved
person
Practitioner
· Commissioner
p.197
unresolved
person
Seppalga
· Komisaris
p.197
unresolved
org
Kementerian BUMN Ahmad
p.197
unresolved
person
Ahmad
· Independen
p.197
unresolved
person
Abdul
· Komisaris
p.198
unresolved
org
Kementerian BUMN Rachman
p.198
unresolved
—
Rachman
· Independen
p.198
unresolved
org
Ministry of State Independent
p.198
unresolved
person
Subakti
· Direktur Utama
p.198 ×3
unresolved
person
Narasumber Acara Kegiatan Sosialisasi
· Direktur Utama
p.198
unresolved
org
Yayasan Narasi Anak Syukur
p.198
unresolved
person
Rencana Pembangunan Ruas
· President Director
p.198 ×2
unresolved
—
Bumiayu
· Tegal
p.198
unresolved
person
Narasumber Acara Kegiatan Dialog
· Direktur Utama
p.199
unresolved
—
Menghadapi Lebaran Tahun 2023"
· Masyarakat
p.199
unresolved
—
Speaker for Public Dialogue Event
· Kepolisian Negara
p.199
unresolved
—
Marga Readiness in Facing Eid Al-Fitr in
· Republik Indonesia
p.199
unresolved
—
Ngobrol di Tempo mengenai Kesiapan
· March 30, 2023
p.199
unresolved
org
Forum Group Discussion (FGD)
· June 4, 2034
p.199
unresolved
org
Kementerian Perhubungan
p.199
unresolved
org
Ministry of Transportation's Forum Group Discussion
p.199
unresolved
—
Tol dalam Mewujudkan Mudik Aman
· Central Java Regional
p.199
unresolved
org
Berkesan di Provinsi Jawa Tengah
· Police
p.199
unresolved
—
"Mudik Aman Berkesan"
· April 13, 2023
p.199
unresolved
—
Melayani Arus Lalu Lintas Mudik
· Indonesia
p.199
unresolved
—
Peluang Kerja Di PT Jasa Marga
· Indonesia
p.199
unresolved
org
Indonesia (Persero) Tbk
p.199
unresolved
—
Speaker at the "CEO Talk Toll
· Birmingham
p.199
unresolved
—
Road Business Characters and Job
· Association of
p.199
unresolved
—
Opportunities at PT Jasa Marga
· Indonesian Students
p.199
unresolved
org
Indonesian Students (Persero) Tbk
p.199
unresolved
org
(Persero) Tbk" event.
· & Communities
p.199
unresolved
—
Speaker at the "CEO Talk Diaspora"
· Indonesia
p.199
unresolved
—
Annual Report 2023
· PT Jasa Marga (Persero) Tbk
p.199 ×3
unresolved
person
Pramitha
· Direktur
p.200 ×2
unresolved
org
PT Jasa Marga Wulanjani
p.200
unresolved
—
Myers Briggs Type Indicator (MBTI)
· January 9-12, 2023
p.200 ×2
unresolved
person
Qualified Risk Governance
· Sustainability (CRMS)
p.200
unresolved
—
(QRGP) Training and Certification
· & Lembaga Sertifikasi
p.200
unresolved
org
Kementerian BUMN Standards
p.200 ×2
unresolved
org
Ministry of State Socialization of IFRS Sustainability
p.200 ×2
unresolved
—
Socialization of IFRS Sustainability
· Owned Enterprises
p.200 ×2
unresolved
org
Kementerian BUMN IPO dan Post IPO
p.200
unresolved
org
Kementerian BUMN Pemeringkatan & Penerbitan Efek
p.200
unresolved
org
Ministry of State Bersifat Utang & Sukuk
p.200
unresolved
—
Bersifat Utang & Sukuk (EBUS)
· Owned Enterprises
p.200
unresolved
org
Kementerian BUMN Sosialisasi Pemeringkatan BUMN
p.200 ×2
unresolved
org
Ministry of State Anak Perusahaan BUMN
p.200 ×2
unresolved
org
Anak Perusahaan BUMN
· Owned Enterprises
p.200 ×2
unresolved
org
Kementerian BUMN Venture
p.200 ×2
unresolved
org
Ministry of State Sector
p.200 ×2
unresolved
org
Ministry of State Supervisionary Board
p.200 ×2
unresolved
—
Supervisionary
· Owned Enterprises
p.200 ×2
unresolved
org
Kementerian BUMN Methodology and Environmental
p.200 ×4
unresolved
org
Ministry of State Social Management Systems
p.200 ×3
unresolved
org
Social Management Systems
· Owned Enterprises
p.200 ×3
unresolved
org
PT Jasa Marga Agus
p.201
unresolved
org
PT Jasa Marga Development
p.201
unresolved
org
Kementerian BUMN GRC Integrated Information For
p.201
unresolved
—
National Seminar & Project Visit
· Association of
p.201
unresolved
—
"Creative and Sustainable Financing
· Road Developers in
p.201
unresolved
—
Road Development in
· Indonesia
p.201
unresolved
person
Reza
· Direktur
p.201 ×2
unresolved
org
PT Jasa Marga Febriano
p.201
unresolved
org
PT Jasa Marga Arinta B.
p.202
unresolved
org
PT Jasa Marga Karyawan
p.202
unresolved
org
Kementerian BUMN Introduction
p.202
unresolved
org
Ministry of State Standards
p.202
unresolved
—
Arkanuddin
· Member
p.203
unresolved
—
Chitra Mardi R.
· Anggota
p.203
unresolved
org
Ujian Sertifikasi Certified Risk Management
· Anggota
p.204
unresolved
org
PT RAP Indonesia Budisatrio
p.204
unresolved
org
Certified Risk Management Officer (CRMO)
· 2023
p.204
unresolved
org
Kementerian BUMN Management Effectiveness Evaluation
p.204
unresolved
—
GRC Masterclass Program 2023: ESG for
· 27 September 2023 Kementerian BUMN
p.204 ×6
unresolved
org
Kementerian BUMN Pasaribu
p.204
unresolved
org
Ministry of State Owned Enterprises Pelatihan & Sertifikasi QRGP & CERG
p.204
unresolved
—
Amirur Royanata
· Sekrtetaris Dewan
p.205
unresolved
—
Administration
· Healthy after Hari Raya
p.205
unresolved
org
PT Jasa Marga Judgement Rule BUMN
p.205
unresolved
org
Kementerian BUMN Masterclass
p.205
unresolved
org
Ministry of State Spokeperson
p.205
unresolved
—
Spokeperson in Society"
· Owned Enterprises
p.205
unresolved
—
Tahun 2022 tentang Perlindungan Data
· December 28, 2023
p.205
unresolved
person
Sekretariat
· Direktur
p.206
unresolved
—
Devy
· Risk & Quality,
p.206
unresolved
org
PT Jasa Marga Lusyana
p.206
unresolved
—
Lusyana
· Health,
p.206
unresolved
person
Socialization
· Anggota
p.206
unresolved
org
PT Jasa Marga BUMN Tahun
p.206 ×2
unresolved
org
PT Jasa Marga Triwulan III Tahun
p.206 ×2
unresolved
org
PT Jasa Marga Workplace Policy
p.206
unresolved
org
PT Jasa Marga System
p.206
unresolved
org
PT Jasa Marga Anxiety Management
p.206
unresolved
org
PT Jasa Marga Summit
p.206
unresolved
—
Agung
· Internal Audit
p.209
unresolved
person
JM Talk Business Support Eps.
· Anggota
p.209
unresolved
org
PT Jasa Marga Laksana
p.209
unresolved
—
Laksana
· Senior Group
p.209
unresolved
org
PT Jasa Marga Managemen System
p.209
unresolved
org
PT Jasa Marga Audit Standard
p.209
unresolved
org
PT Jasa Marga Audit Internal
p.209
unresolved
—
Teki Sejati
· Junior Auditor
p.224
unresolved
org
Yayasan Pendidikan
p.224
unresolved
org
Yayasan Pendidikan Internal Audit Function
p.224
unresolved
org
Kementerian BUMN Risk Management Effectiveness
p.224
unresolved
org
Ministry of State Owned Evaluation
p.224
unresolved
org
Kementerian BUMN Joint Venture
p.224
unresolved
org
Ministry of State Owned Private Sector
p.224
unresolved
org
Ministry of State Owned Social Management Systems
p.224
unresolved
org
Financial Services Authority
p.233
unresolved
org
Majority shareholder of the Company is the Republic
p.233
unresolved
—
Government, represented by the Republic
p.233
unresolved
org
Kementerian Badan Usaha Milik
p.233
unresolved
org
Indonesia/the Ministry of State-Owned Enterprises
p.233
unresolved
org
Ministry of State-Owned Enterprises Negara
p.233
unresolved
—
Series A Dwiwarna Share Policy (Preferent
p.233
unresolved
—
was adopted by the Government as the ultimate owner
p.233
unresolved
—
development, generally, and state revenues, particularly,
p.233
unresolved
org
seen in the Company Profile Chapter in this Annual
p.233
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