30 Juni/ 31 Desember/
June 2022 December 2021
Sewa kantor dan gudang 36,442,834 36,504,878 Office and warehouse rental
Sewa peralatan 608,301 1,705,429 Equipment rental
37,051,135 38,210,307
Dikurangi: Bagian jangka pendek Less: Current portion of unearned
pendapatan diterima di muka (37,051,135) (35,508,021) revenue
Bagian jangka panjang Non-current portion of unearned
pendapatan diterima di muka - 2,702,286 revenue
Pendapatan diterima di muka yang melebihi 10% dari total pendapatan diterima di muka antara lain diperoleh dari PT Lastana Express Indonesia dan PT Yamaha Indonesia Motor Manufacturing pada tanggal 30 Juni 2022 (31 Desember 2021:
PT Yamaha Indonesia Motor Manufacturing dan PT Damco Warehousing Indonesia).
Unearned revenue in excess of 10% of the total unearned revenue were obtained from PT Lastana Express Indonesia and PT Yamaha Indonesia Motor Manufacturing as at 30 June 2022 (31 December 2021: PT Yamaha Indonesia Motor Manufacturing and PT Damco Warehousing Indonesia).
13. AKRUAL DAN UTANG LAINNYA 13. ACCRUALS AND OTHER PAYABLES
30 Juni/ 31 Desember/
June 2022 December 2021
Perizinan 7,493,964 7,588,822 License
Bunga 6,579,452 5,155,266 Interest
Pemasok 2,287,506 2,287,506 Supplier
Gaji dan tunjangan 605,041 6,453,388 Salaries and allowances
Jasa profesional 342,700 2,365,496 Professional fees
Lain-lain 7,332,278 12,306,907 Others
24,640,941 36,157,385
14. PERPAJAKAN 14. TAXATION a. Pajak dibayar di muka a. Prepaid taxes
30 Juni/ 31 Desember/
June 2022 December 2021
Pajak lain-lain Other taxes
Entitas anak Subsidiaries
Pajak pertambahan nilai 257,362,282 272,641,593 Value added taxes Pajak penghasilan pasal 4(2) 3,705,113 3,821,031 Income tax article 4(2)
Pajak penghasilan pasal 21 - 334 Income tax article 21
261,067,395 276,462,958
Pajak penghasilan badan Corporate income tax
Perseroan The Company
Pajak penghasilan pasal 28A 185,598 185,598 Income tax article 28A
Pajak penghasilan pasal 23 68,416 - Income tax article 23
254,014 185,598
Entitas anak Subsidiaries
Pajak penghasilan pasal 23 3,059 1,997 Income tax article 23
257,073 187,595
b. Utang pajak b. Taxes payable
30 Juni/ 31 Desember/
June 2022 December 2021
Pajak lain-lain Other taxes
Perseroan The Company
Pajak penghasilan pasal 21 415,351 516,211 Income tax article 21
Pajak pertambahan nilai 387,979 417,728 Value added taxes
Pajak penghasilan pasal 4(2) 1,800 2,700 Income tax article 4(2) Pajak penghasilan pasal 23 1,503 2,637 Income tax article 23
806,633 939,276
Entitas anak Subsidiaries
Pajak penghasilan pasal 4(2) 64,682 173,862 Income tax article 4(2) Pajak penghasilan pasal 23 16,171 24,976 Income tax article 23 Pajak penghasilan pasal 21 3,776 6,295 Income tax article 21
84,629 205,133
891,262 1,144,409
Pajak penghasilan badan Corporate income tax
Entitas anak Subsidiary
Pajak penghasilan pasal 29 - 194,809 Income tax article 29
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued) c. Pajak penghasilan badan c. Corporate income tax
Beban penghasilan pajak Grup terdiri dari: The income tax expense of the Group consists of the following:
30 Juni/ 30 Juni/
June 2022 June 2021
Perseroan: The Company:
Kini - - Current
Tangguhan 1,129,954 - Deferred
1,129,954 -
Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim dan taksiran laba fiskal Perseroan adalah sebagai berikut:
Reconciliation between profit before income tax expense as presented in the interim consolidated statements of profit or loss and other comprehensive income and the Company’s estimated taxable profit were as follows:
30 Juni/ 30 Juni/
June 2022 June 2021
Laba sebelum beban Profit before income
pajak penghasilan menurut tax expense per interim
laporan laba rugi dan consolidated statements
penghasilan komprehensif of profit or loss and other
lain konsolidasian interim 90,355,085 94,064,211 comprehensive income
Dikurangi: Less:
Disesuaikan dengan jurnal
eliminasi konsolidasi dan Adjusted for consolidation
laba sebelum pajak eliminations and profit before
penghasilan entitas anak (78,673,909) (92,245,967) income tax of subsidiaries
Laba sebelum beban pajak The Company's profit
penghasilan Perseroan 11,681,176 1,818,244 before income tax expense
Penyesuaian fiskal: Fiscal reconciliation:
Bagian atas laba bersih
entitas asosiasi (2,028,179) (1,000,161) Share of net profit of associates
Pendapatan dividen (10,609,812) - Dividend income
Pendapatan yang dikenakan
pajak final (4,858,093) (5,422,485) Income subject to final tax
Beban yang tidak dapat
dikurangkan 2,609,522 3,296,462 Non-deductible expenses
Imbalan pascakerja 1,352,384 - Post-employment benefit
Penyusutan (39,283) - Depreciation
Beban bersih yang terkait
dengan pendapatan yang Net expenses related to income
dikenakan pajak final 54,000 60,000 subject to final tax
Rugi fiskal Perseroan (1,838,285) (1,247,940) Taxable loss of the Company
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued)
Rekonsiliasi antara hasil perkalian laba konsolidasian interim sebelum pajak penghasilan dengan tarif pajak yang berlaku dan beban pajak penghasilan konsolidasian interim adalah sebagai berikut:
Reconciliation between the theoretical tax amount on the interim consolidated profit before income tax expense and the interim consolidated income tax expense were as follows:
30 Juni/ 30 Juni/
June 2022 June 2021
Laba sebelum beban Profit before
pajak penghasilan menurut income tax expense
laporan laba rugi dan per interim consolidated
penghasilan komprehensif statements of profit or loss and lain konsolidasian interim 90,355,085 94,064,211 other comprehensive income
Pajak yang dihitung dengan Tax calculated at applicable
tarif pajak yang berlaku 19,878,119 20,694,126 tax rate
Pengaruh pajak dari laba Tax effect of
entitas asosiasi (2,612,782) (2,415,464) associate’s result
Pendapatan yang dikenakan
pajak final (36,883,547) (34,695,643) Income subject to final tax Beban bersih yang terkait
dengan pendapatan yang Net expenses related to income
dikenakan pajak final 18,805,897 15,417,212 subject to final tax
Beban yang tidak dapat
dikurangkan 1,478,463 725,222 Non-deductible expenses
Rugi fiskal periode berjalan yang
tidak dapat direalisasikan Unrealized current period
manfaatnya 463,804 274,547 tax loss
Beban pajak Consolidated income
penghasilan konsolidasian 1,129,954 - tax expense
d. Aset pajak tangguhan d. Deferred tax assets
30 Juni/June 2022
Dibebankan ke
penghasilan
Dikreditkan ke komprehensif lain/
laba rugi/ Charged to other
Saldo awal/ Credited to comprehensive Saldo akhir/
Beginning balance profit or loss income Ending balance
Perseroan: The Company:
Imbalan pascakerja 2,283,599 297,524 (125,969) 2,455,154 Post-employment benefit
Gaji dan tunjangan 1,418,836 (1,418,836) - - Salaries and allowance
Aset tetap 407,159 (8,642) - 398,517 Fixed assets
4,109,594 (1,129,954) (125,969) 2,853,671
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
d. Aset pajak tangguhan (lanjutan) d. Deferred tax assets (continued)
31 Desember/December 2021
Dibebankan ke
penghasilan
Dikreditkan ke komprehensif lain/
laba rugi/ Charged to other
Saldo awal/ Credited to comprehensive Saldo akhir/
Beginning balance profit or loss income Ending balance
Perseroan: The Company:
Imbalan pascakerja - 2,498,162 (214,563) 2,283,599 Post-employment benefit
Gaji dan tunjangan - 1,418,836 - 1,418,836 Salaries and allowance
Aset tetap - 407,159 - 407,159 Fixed assets
- 4,324,157 (214,563) 4,109,594
e. Pajak penghasilan final e. Final income tax
30 Juni/ 30 Juni/
June 2022 June 2021
Perseroan 6,210 6,900 The Company
Entitas anak 15,842,002 14,764,324 Subsidiaries
15,848,212 14,771,224
Sesuai dengan Undang-Undang Republik Indonesia No. 36/2008 tentang Pajak Penghasilan, penghasilan dari transaksi persewaan tanah dan bangunan dan penghasilan berupa bunga deposito dan tabungan lainnya dikenakan pajak yang bersifat final.
In accordance with the Republic of Indonesia Regulation No. 36/2008 regarding Income Tax, income from land and building rent transaction and interest income from time deposits and other savings are subject to final income tax.
f. Administrasi f. Administration
Peraturan perpajakan yang berlaku di Indonesia mengharuskan Perseroan dan entitas anak untuk menyampaikan surat pemberitahuan tahunan pajak penghasilan badan secara individu berdasarkan perhitungan sendiri. Berdasarkan peraturan perpajakan yang berlaku, Direktorat Jendral Pajak dapat menetapkan atau mengubah pajak dalam jangka waktu lima tahun sejak saat terutangnya pajak.
The taxation laws of Indonesia require that the Company and its subsidiaries to submit their individual annual corporate income tax return on the basis of self-assessment. Under the prevailing tax regulations, the Directorate General of Tax may assess or amend taxes within five years of the time the tax becomes due.
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
f. Administrasi (lanjutan) f. Administration (continued)
Pada tanggal 31 Maret 2020, Pemerintah mengeluarkan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 (“Perpu No.1 2020”) tentang kebijakan keuangan negara dan stabilitas sistem keuangan untuk menangani pandemi Coronavirus disease 2019 ("COVID-19").
Melalui peraturan ini, Pemerintah memutuskan beberapa kebijakan baru dan salah satunya terkait dengan penyesuaian tarif pajak penghasilan wajib pajak badan dalam negeri dan bentuk usaha tetap sebagai berikut:
- tarif pajak penghasilan sebesar 22% yang berlaku pada tahun pajak 2020 dan 2021;
dan
- tarif pajak penghasilan sebesar 20% yang mulai berlaku pada tahun pajak 2022 dan selanjutnya.
On 31 March 2020, the Indonesian Government issued a Government Regulation in Lieu of Law No. 1 Year 2020 (“Perpu No.1 2020”) related to the Government’s financial policy and financial system stability to cope with the Coronavirus disease 2019 ("COVID-19") pandemic. Through this regulation, the Government issued some new policies which, among others, related to the change in the corporate income tax rate for domestic taxpayers and permanent establishments as follows:
- corporate income tax rate of 22% effective for 2020 and 2021 fiscal years; and - corporate income tax rate of 20% effective
for 2022 fiscal year onwards.
Pada Oktober 2021, Dewan Perwakilan Rakyat Republik Indonesia (“DPR RI”) mengeluarkan Undang-Undang Harmonisasi Peraturan Perpajakan. Perubahan utama terkait dengan perubahan tarif pajak penghasilan badan pada tahun 2022 dan seterusnya dari 20%
berdasarkan peraturan yang berlaku saat ini menjadi 22%.
In October 2021, the house of representatives of the Republic of Indonesia (“DPR RI”) passed the Harmonisation of Tax Regulation Bill. The main changes are related to the changes of corporate income tax rate in 2022 and onwards from 20%
based on the current regulation to 22%.
g. Ketetapan pajak g. Tax Assessments
Di bulan Januari 2022, Intirub menerima beberapa surat ketetapan pajak kurang bayar untuk tahun pajak 2017, terdiri dari pajak penghasilan badan dan pajak lain-lain masing-masing sebesar Rp 370.819 dan Rp 2.177.380.
Intirub menyetujui dan telah melunasi seluruh kurang bayar dari ketetapan pajak tersebut dan membukukan tambahan beban pajak sebesar Rp 2.548.199 untuk periode yang berakhir 30 Juni 2022 dalam laporan laba rugi konsolidasian interim (bagian dari beban lainnya, bersih).
In January 2022, Intirub received several number of underpayment tax assessments letters for fiscal year 2017, consist of corporate income tax and other taxes amounted to Rp 370,819 and Rp 2,177,380, respectively.
Intirub accepted and has settled all underpayments of these assessments and booked an additional tax expense of Rp 2,548,199 for the periods ended 30 June 2022, in the interim consolidated profit or loss (part of other expense, net).