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Government Regulation No. 29/POJK.04/2016: New Regulation for the Annual Report Listed or Public Company
Hadori Sugiarto Adi & Rekan A member of HLB International
Vol. 18 January 2017
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Table of contents 1. Foreword 2. Government Regulation No. 29/POJK.04/2016: New Regulation for the Annual Report Listed or Public Company 3. HLB in Action - HLB Annual Social Charity 2017 - HLB Annual Gala Dinner 2017 4. Key Contacts
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Foreword Welcome to the eighteenth issue of Inspired! On July 29, 2016, the Government specifically the Financial Services Authority (FSA) or “Otoritas Jasa Keuangan” (“OJK”) had issued new regulation No. 29/POJK.04/2016 related to the Annual Report for the Issuer or Public Company. This regulation amended the rules of the Capital Market Supervisory Agency (Bapepam) No. Kep 431/BL/2012 dated August 1, 2012 and its regulations No. X.K.6 which represented as its attachments, which had been revoked, and no force on January 1, 2017. We have received various inputs/comments from our readers on the prior issues. This creates a room for discussion on practical and relevant issues to our clients. Since we want the journal to be as relevant as possible to your business needs, we look forward to hearing your inputs on each issue. If you wish us to write an article on topics relevant to your business needs, please e-mail us. Contact details are furnished at the last part of this journal.
Adi Wirawan Senior Partner January 2017
“Hadori Sugiarto Adi & Rekan (Hadori) is a registered public accounting and business advisers firm, established in 1973, with offices located in Jakarta, Surabaya, Yogyakarta and Semarang, and comprises of 14 partners and more than 225 professionals. Hadori is a member of HLB International.”
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Government Regulation No. 29/POJK.04/2016: New Regulation for the Annual Report Listed or Public Company Salam Sejahtera di Tahun Baru 2017!
Have a Prosperous New Year for 2017!
Pada tanggal 29 Juli 2016, Pemerintah khususnya Otoritas Jasa Keuangan (OJK) telah mengeluarkan peraturan baru No. 29/POJK.04/2016 terkait Laporan Tahunan Emiten atau Perusahaan Publik. Peraturan ini merevisi aturan Badan Pengawas Pasar Modal (BAPEPAM) No. KEP 431/BL/2012 tanggal 1 Agustus 2012 beserta peraturan No. X.K.6 yang merupakan lampirannya, yang telah dicabut dan tidak berlaku pada tanggal 1 Januari 2017.
On July 29, 2016, the Government specifically the Financial Services Authority (FSA) had issued new regulation No. 29/POJK.04/2016 related to the Annual Report for the Issuer or Public Company. This regulation amended the rules of the Capital Market Supervisory Agency (Bapepam) No. KEP 431/BL/2012 dated August 1, 2012 and its regulations No. X.K.6 which represented as its attachments, which had been revoked, and no force on January 1, 2017.
Laporan Tahunan adalah laporan pertanggungjawaban Direksi dan Dewan Komisaris dalam melakukan pengurusan dan pengawasan dalam satu tahun buku kepada Rapat Umum Pemegang Saham (RUPS) dan wajib ditandatangani oleh Direksi dan Dewan Komisaris. Jika ada direksi atau Dewan Komisaris yang tidak menandatangani Laporan Tahunan maka yang bersangkutan wajib menyebutkan alasan secara tertulis dalam surat tersendiri yang dilekatkan pada Laporan Tahunan.
Annual Report represents the accountability reports of the Directors and the Board of Commissioners in performing management and supervision in the financial year to the Annual General Meeting of Shareholders (AGM) and shall be signed by the Board of Directors and Board of Commissioners. If there are directors or commissioners who did not sign the Annual Report concerning responsibility, the reasons shall be set out in writing in a separate letter attached to the Annual Report.
BENTUK DAN ISI LAPORAN TAHUNAN
FORM AND CONTENT OF ANNUAL REPORT
Direksi wajib menyusun Laporan Tahunan yang telah ditelaah oleh Dewan Komisaris. Laporan Tahunan ini wajib dicetak/dijilid dan dapat diperbanyak baik dengan hard copy maupun soft copy. Laporan Tahunan yang disampaikan ke OJK wajib disampaikan dalam bentuk dokumen cetak minimal 2 (dua) eksemplar dan 1 (satu) diantaranya dalam bentuk asli, serta salinan dokumen elektronik. Jika diantara dokumen cetak dan dokumen elektronik terdapat perbedaan maka yang digunakan ialah dokumen cetak dalam bentuk asli.
The Board of Directors shall prepare an Annual Report which has been reviewed by the Board of Commissioners. This Annual Report must be printed/bounded and can be copied either by hard copy or soft copy. Annual Reports submitted to the FSA must be submitted in the form of printed documents at least 2 (two) copies and 1 (one) of them in the original form, as well as copies of electronic documents. If there are differences between the printed documents and electronic document, then, the printed form of the original documents shall be used.
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Laporan Tahunan wajib memuat antara lain ikhtisar data keuangan, informasi saham, laporan Direksi, laporan Dewan Komisaris, profil Emiten, analisa dan pembahasan manajemen, tata kelola Emiten, tanggung jawab sosial dan lingkungan Emiten, laporan keuangan yang telah diaudit dan surat penyataan manajemen mengenai tanggung jawab atas Laporan Tahunan.
The Annual Report must contain, amongst others, financial highlights, stock information, Board of Directors’ report, the Board of Commissioners’ report, the profile of the Issuer, analysis and discussion of management, governance of the Issuer, social and environmental responsibility of the Issuer, the audited financial statements and management’s statement of responsibility on the Annual Report.
Laporan Tahunan wajib disajikan dalam bahasa Indonesia dan bahasa asing (minimal bahasa Inggris) dengan memuat informasi yang sama. Dan jika ada perbedaan dalam penafsiran, maka Laporan Tahunan akan mengacu kepada bahasa Indonesia. Penyampaian Laporan Tahunan yang disajikan dalam buku terpisah (bahasa Indonesia dan bahasa asing) maka wajib disampaikan pada tanggal yang sama.
The Annual Report shall be presented in the Indonesian and foreign languages (at least English) and contains the same information. And if there are differences in interpretation, the Annual Report will refer to Indonesian language. The Submission of Annual Report which is presented on a separate book (Indonesian and foreign languages) is mandatory on the same date.
Emiten wajib menyampaikan Laporan Tahunan kepada OJK paling lambat pada akhir bulan keempat setelah tahun buku berakhir. Jika Emiten baru pertama kali menyampaikan Laporan Tahunan maka Emiten wajib menyerahkan ke OJK paling lambat pada tanggal pemanggilan RUPS (jika ada). Atas penyampaian tersebut di atas tidak berlaku bagi Emiten yang hanya menerbitkan efek bersifat utang dan/atau sukuk yang telah menyelesaikan seluruh kewajiban kepada pemegang efek. Jika akhir bulan ke empat merupakan hari libur, maka Laporan Tahunan wajib disampaikan paling lambat pada 1 (satu) hari kerja berikutnya. Perhitungan jumlah hari keterlambatan atas penyampaian Laporan Tahunan dihitung sejak hari pertama setelah batas akhir waktu penyampaian.
The Issuer shall submit the Annual Report to the FSA not later than the end of the fourth month after the year ended. If it is the first time of the Issuer to submit its Annual Report, the Issuer shall submit to FSA not later than the date of AGM (if any). For the submission of the above does not apply to issuers who are simply issuing debt securities and/or sukuk that has completed all obligations to holders of securities. If the end of the fourth month is a holiday, then the annual report must be submitted not later than next 1 (one) business day. The calculation of the number of days of delay on the delivery of the Annual Report is calculated from the first day after the deadline for submission.
Emiten yang memiliki efek yang tercatat dalam Bursa efek dalam negeri dan luar negeri, maka peraturan dan informasi yang telah dibahas di atas tetap berlaku dan memiliki tanggal penyampaian yang sama.
The issuer that owns securities listed on the stock exchanges within the country and abroad, the regulations and the information presented above remains valid and have the same submission date.
Laporan Tahunan dalam bentuk asli wajib ditandatangani oleh seluruh anggota Direksi dan anggota Komisaris. Untuk dokumen elektronik wajib disampaikan melalui sistem pelaporan elektronik OJK atau situs web. Laporan Tahunan yang dimuat dalam situs web wajib tersedia dalam jangka waktu tertentu.
The Annual Report in the original form must be signed by all members of the Board of Directors and Commissioners. For the electronic document, this must be submitted via the electronic reporting system or the FSA website. The Annual Report is posted on the website shall be provided within a certain period.
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KETENTUAN SANKSI
CONDITIONS OF SANCTIONS
OJK berhak untuk memberikan sanksi administratif kepada setiap pihak yang melanggar peraturan dan dapat mengumumkan pengenaan tersebut kepada masyarakat, yaitu berupa peringatan tertulis, memberikan denda, pembatasan kegiatan usaha, pembekuan kegiatan usaha, pencabutan ijin usaha, pembatalan persetujuan, dan pembatalan pendaftaran sampai dengan tindak pidana.
FSA has the right to impose administrative sanctions on any party that violates the rules and must announce the imposition to the public, in the form of written warnings, providing a fine, restriction of business activities, suspension of business activities, revocation of business licenses, cancellation of approval and cancellation of registration until the criminal offense.
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HLB Annual Social Charity 2017
Pada tanggal 7 Januari 2017, Hadori Sugiarto Adi & Rekan mengadakan HLB Annual Social Charity 2017 di Panti Asuhan Teresa dan Darus Sa’adah, Kota Batu, Jawa Timur. Acara ini dihadiri oleh karyawan Hadori Sugiarto Adi & Rekan Cabang Surabaya sebanyak kurang lebih 50 karyawan. Kegiatan ini bertujuan untuk saling berbagi, meningkatkan kepedulian terhadap sesama serta mempererat tali persaudaraan.
On January 7, 2017, Hadori Sugiarto Adi & Rekan held HLB Annual Social Charity 2017 at the Teresa and Darus Sa'adah Orphanage, Batu City, East Java. The event was attended by the employees of Hadori Sugiarto Adi & Rekan Surabaya Branch of approximately 50 employees. This activity aims to share, increase the concern for others and strengthens brotherhood.
Dalam kegiatan sosial ini, seluruh jajaran Hadori Sugiarto Adi & Rekan dapat mengetahui dan memahami pentingnya berbagi, mengetahui kondisi masyarakat yang membutuhkan dan menjadi lebih peka terhadap lingkungan sekitar. Kegiatan sosial seperti ini diharapkan dapat dilaksanakan secara rutin oleh Hadori Sugiarto Adi & Rekan dan lebih bermanfaat ke depannya serta dapat menginspirasi kita semua.
In this social activity, the whole range of Hadori Sugiarto Adi & Rekan can know and understand the importance of sharing, aware on the conditions of people in need and to become more sensitive to the surrounding environment. Social activities such as these are expected to be carried out regularly by Hadori Sugiarto Adi & Rekan and more helpful in the future and can inspiring us.
HLB Inspiring People!
HLB Inspiring People!
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HLB Annual Gala Dinner 2017
Pada tanggal 12 Januari 2017, Hadori Sugiarto Adi & Rekan mengadakan Annual Gala Dinner 2017 di Hotel Ritz Carlton, Mega Kuningan, Jakarta Selatan. Acara ini merupakan acara tahunan yang rutin diselenggarakan oleh Hadori Sugiarto Adi & Rekan pada awal tahun menjelang peak season.
On January 12, 2017, Hadori Sugiarto Adi & Rekan held an Annual Gala Dinner 2017 at the Ritz Carlton Hotel, Mega Kuningan, South Jakarta. This is an annual event held regularly by Hadori Sugiarto Adi & Rekan at the beginning of the year before the peak season commences.
Annual Gala Dinner ini dihadiri oleh seluruh staff dan partner dari Hadori Sugiarto Adi & Rekan Cabang Jakarta – Mega Kuningan. Tujuan diselenggarakannya acara ini adalah untuk meningkatkan keakraban, kerjasama dan loyalitas dari seluruh jajaran Hadori Sugiarto Adi & Rekan.
The Annual Gala Dinner was attended by the entire staff and partners of Hadori Sugiarto Adi & Rekan Jakarta Branch – Mega Kuningan. The objective of this event is to increase the familiarity, cooperation and loyalty of the whole range of Hadori Sugiarto Adi & Rekan.
Acara ini merupakan saat yang tepat untuk saling berbagi dan menikmati kebersamaan sebelum para staff Hadori Sugiarto Adi & Rekan berjuang mengadapi peak season.
This event is the perfect time to share and enjoy together before the staff of Hadori Sugiarto Adi & Rekan face the peak season.
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Key Contacts Should you need further clarification on the information included in this issue, or would require any assistance in the implementation of the new accounting standards, taxation, regulation, and any other inquiries on our advisory services, kindly send us an email at
[email protected] or call us at +62-21-5761667. Adi Wirawan Senior Partner
[email protected]
Wahyu Wibowo Partner
[email protected]
Yulianti Sugiarta Partner
[email protected]
Wijanarko Partner
[email protected]
Riza Manalo Paguio Senior Technical Advisor
[email protected]
Velix Sogen Partner
[email protected]
Contributors: Deassy Roosiana T.H.
[email protected] Sri Agustina
[email protected] Cover Photo: Christy Widjaja
Cover Photo Location: Waerebo, East Nusa Tenggara
HLB International is a leading global network of independent professional accounting firms and business advisers. We are present in 130 countries worldwide, with our member firms providing a comprehensive array of audit & accounting, tax and advisory services to a broad range of clients of all industry sectors. A member of the International Federation of Accountants Forum of Firms, HLB International is committed to the highest quality standards in financial reporting and auditing practices with all our members meeting specific quality criteria both nationally and internationally. With member firms well established in their markets, HLB International offers an ideal combination of local expertise and international skills. Our member firms support you as you grow regionally by becoming and globally, ensuring the same partner-led high-quality and personalised service wherever you operate. About Hadori Sugiarto Adi & Rekan Hadori & Rekan is a registered public accounting and business advisers firm. We have been established since 1973, with offices located in Jakarta, Surabaya, Yogyakarta and Semarang. The firm represents a group of specialist providing business advices and services to a wide range of business organizations, including private, public, stateowned enterprises and not-for-profit organizations. Since 1988, Hadori & Rekan joined HLB International, a worldwide accounting firms and business advisers. Having this membership each member firm has the right to use HLB in their name to present a blend of international and local name. It emphasizes the strength of both the international organization and the local firm whilst, at the same time, demonstrating the close bond between the two. Accordingly, the brand name Hadori & Rekan change to Hadori & Rekan (currently Hadori Sugiarto Adi & Rekan). Such change has been approved by the Ministry of Finance. As a member of HLB International, Hadori Sugiarto Adi & Rekan is part of a worldwide network of respected public accounting and business advisory firms in 130 countries, with 1,900 partners and 17,000 staffs in 600 offices worldwide. This publication contains general information only and is not intended to be comprehensive or to provide specific accounting, business, financial, investment, legal, tax or other professional advice or services. This publication is not a substitute for such professional advice or services, and it should not be acted on or relied upon or used as a basis for any Verdict or action that may affect you or your business. Before making any Verdict or taking any action that may affect you or your business, you should consult a qualified professional advisor. Whilst every effort has been made to ensure the accuracy of the information contained in this publication, this cannot be guaranteed, and neither HLB International nor any related entity shall have any liability to any person or entity that relies on the information contained in this publication. Any such reliance is solely at the user’s risk. © 2017 Hadori Sugiarto Adi & Rekan
