31 Maret/ 31 Desember/
March 31, December 31,
2022 2021
Rp Rp
Pihak Berelasi (Catatan 10) Related Parties (Note 10)
Piutang Sewa 3.687 3.296 Rental Receivables
Pihak Ketiga Third Parties
Piutang Sewa 18.881 17.156 Rental Receivables
Klaim ke Pihak Ketiga 4.530 10.138 Claim to third parties
Dana yang Dibatasi Penggunaannya 7.228 7.369 Restricted Fund
Piutang karyawan 5.645 3.650 Employee loan
Lain-lain 19.863 11.746 Others
Jumlah 59.834 53.355 Total
Approval printing Paraf Piutang sewa merupakan piutang atas sewa
lahan di gedung rumah sakit di berbagai lokasi Grup di Indonesia.
Rental receivables represent receivables related to the leased area in the hospital buildings at various locations of the Group in Indonesia.
Piutang dari PT Tunas Bedah Sinar (TBS) sejumlah Rp5.000 merupakan piutang klaim ke pihak ketiga yang memiliki jangka waktu 2 tahun sampai Maret 2021 dan tidak dikenakan bunga. Saham PT Gamma Knife Center Indonesia (GKCI), entitas anak, yang dimiliki oleh TBS dijaminkan atas piutang ini dengan nilai per lembar saham yang dijaminkan sebesar USD5.882. Perjanjian ini telah diperpanjang sampai dengan 2022.
Receivable from PT Tunas Bedah Sinar (TBS) amounted to Rp5,000 is claim receivable to third parties with term of 2 years until 2021 and non-interest bearing. PT Gamma Knife Center Indonesia (GKCI), a subsidiary, shares owned by TBS are pledged as collateral for these receivables with the value of the pledged shares per share of USD5,882. This agreement has been extended until 2022.
Klaim ke pihak ketiga merupakan piutang terkait biaya-biaya yang dikeluarkan terlebih dahulu oleh Grup dan dapat ditagihkan kepada pihak ketiga, seperti piutang kepada asuransi, biaya perbaikan gedung sewaan yang dapat dikompensasikan kepada pemilik gedung, biaya pembangunan serta biaya lainnya yang dikeluarkan terlebih dahulu.
Claim to third parties represent receivable related to advance payment of expenses by the Group that can be charged back to the third parties, for example receivable to insurance company, repair expenses in rented building which can be reimbursed to the building owner, other construction costs and other expenditure payment in advance.
Dana yang dibatasi penggunaannya merupakan bank garansi dalam Rupiah, yang ditempatkan pada PT Bank BNP Paribas Indonesia untuk pembayaran sewa bangunan PT East Jakarta Medika, PT Lintas Buana Jaya, PT Taruna Perkasa Megah, dan PT Bina Bahtera Sejati, entitas entitas anak, dan akan jatuh tempo pada 30 September 2022. Pada 31 Maret 2022 dan 31 Desember 2021, nilai dana yang dibatasi penggunaannya masing-masing sebesar Rp7.228 dan Rp7.369.
Restricted fund represent bank guarantee in Rupiah, placed in PT Bank BNP Paribas Indonesia for payment of rental building in PT East Jakarta Medika, PT Lintas Buana Jaya, PT Taruna Perkasa Megah, and PT Bina Bahtera Sejati, subsidiaries, and will be due in September 30, 2022. As of March 31, 2022 and December 31, 2021, restricted fund amounted to Rp7,228 and Rp7,369, respectively.
Pada 31 Maret 2022 dan 31 Desember 2021, Grup tidak membentuk penyisihan penurunan nilai piutang karena manajemen berkeyakinan bahwa seluruh piutang dapat ditagih.
As of March 31, 2022 and December 31, 2021, Group did not provide allowance for impairment losses on the receivables because management believes that all receivables are collectible.
6. Persediaan 6. Inventories
31 Maret/ 31 Desember/
March 31, December 31,
2022 2021
Rp Rp
Perlengkapan Medis 152.124 171.801 Medical Supplies
Obat-obatan 121.020 127.692 Medicines
Lainnya 2.083 2.590 Others
Jumlah 275.227 302.083 Total
Approval printing Paraf Pada 31 Maret 2022 dan 31 Desember 2021,
seluruh persediaan telah diasuransikan terhadap segala bentuk risiko, masing-masing sebesar Rp257.620 and Rp247.398.
Manajemen berpendapat bahwa nilai pertanggungan asuransi tersebut cukup memadai untuk menutup kemungkinan kerugian atas risiko yang mungkin dialami Grup.
On March 31, 2022 and December 31, 2021, all inventories have been insured againts all forms of risk, amounting to Rp257,620 and Rp247,398, respectively. Management believes that insurance coverage is adequate to cover possible losses to the Group.
Jumlah persediaan yang diakui sebagai beban pokok pendapatan untuk tahun yang berakhir pada 31 Maret 2022 dan 31 Maret 2021 masing-masing sebesar Rp527.061 dan Rp554.310 (Catatan 27).
The amount of inventories charged to cost of revenue for the years ended March 31, 2022 and March 31, 2021 amounted to Rp527,061 and Rp554,310 respectively (Note 27).
Manajemen berpendapat tidak terdapat indikasi yang menyebabkan terjadinya penurunan nilai persediaan pada 31 Maret 2022 dan 31 Desember 2021.
The management believes that there is no indication of impairment of inventory as of March 31, 2022 and December 31, 2021.
7. Perpajakan 7. Taxes
a. Utang Pajak a. Taxes Payable
31 Maret/ 31 Desember/
March 31, December 31,
2022 2021
Rp Rp
Pajak Penghasilan Income Tax
Pasal 4(2) 1.703 1.680 Article 4 (2)
Pasal 21 35.971 26.701 Article 21
Pasal 25 Article 25
Perusahaan 7.931 7.478 The Company
Entitas Anak 7.105 3.531 Subsidiaries
Pasal 29 Article 29
Perusahaan 58.168 58.168 The Company
Entitas Anak 124.913 115.137 Subsidiaries
Pajak Pertambahan Nilai 7.747 6.098 Value Added Tax
Jumlah 243.538 218.793 Total
b. Beban (Manfaat) Pajak b. Taxes Expenses (Benefit)
Perusahaan/ Entitas Anak/ Konsolidasian/
The Company Subsidiaries Consolidated
Rp Rp Rp
Beban Pajak Kini 23.017 27.370 50.387 Current Tax Expense
Beban (Manfaat) Pajak Tangguhan 3.335 (1.924) 1.411 Deferred Tax Expense (Benefit)
Jumlah Beban Pajak-Neto 26.352 25.446 51.798 Total Tax Expense-Net
31 Maret/ March 31, 2022
Approval printing Paraf Perusahaan/ Entitas Anak/ Konsolidasian/
The Company Subsidiaries Consolidated
Rp Rp Rp
Beban Pajak Kini 24.396 64.287 88.683 Current Tax Expense
Beban (Manfaat) Pajak Tangguhan 3.078 78 3.156 Deferred Tax Expense (Benefit)
Jumlah Beban Pajak-Neto 27.474 64.365 91.839 Total Tax Expense-Net
31 Maret/ March 31, 2021
Pajak Kini Current Tax
Perhitungan taksiran beban pajak kini dan utang pajak penghasilan Perusahaan adalah sebagai berikut:
The calculation of estimated current tax expense and corporate income tax payable of the Company are as follows:
2022 2021
Rp Rp
Laba (Rugi) Sebelum Pajak Menurut Laporan Profit (Loss) Before Tax as Reported in the
Laba Rugi dan Penghasilan Komprehensif Consolidated Statements of Profit or Loss and
Lain Konsolidasian 153.826 242.111 Other Comprehensive Income
Dikurangi : Laba sebelum Pajak Entitas Anak (39.047) (121.956) Less: Profit before Tax of Subsidiaries
Laba Sebelum Pajak - Perusahaan 114.779 120.155 Profit Before Tax of the Company
Beda Waktu: Timing Differences:
Beban Imbalan Kerja (5.668) (1.795) Employee Benefits
Cadangan Kerugian Penurunan Nilai -- 66.787 Allowance for Impairment Losses
Penyusutan dan Amortisasi (5.385) (7.038) Depreciation and Amortization
Pembayaran Liabilitas Sewa (4.103) (5.158) Payment of Lease Liability
(15.156) 52.796
Beda Tetap: Permanent Differences:
Beban Tangguhan Deferred Charge
Pemasaran 5.614 1.909 Marketing
Sumbangan dan Jamuan 149 295 Entertainment and Donation
Beban Pajak 527 1.419 Tax Expenses
Pendapatan yang telah Dikenakan Pajak
yang Bersifat Final (3.294) (15.482) Income already Subjected to Final Tax
Pendapatan Bunga yang telah Dikenakan Pajak
yang Bersifat Final (1.581) (1.143) Interest Income already Subjected to Final Tax
Lain-lain 3.586 (49.058) Others
5.001 (62.060)
Taksiran Laba Kena Pajak 104.624 110.891 Estimated Taxable Income
Taksiran Pajak Kini - Perusahaan 23.017 24.396 Estimated Current Taxes - the Company
Dikurangi: Pajak Penghasilan Dibayar di Muka: Less: Prepayments of income
Pasal 25 (23.017) (13.847) Tax Article 25
Kurang Bayar Pajak Penghasilan - Perusahaan -- 10.549 Corporate Income Tax Payable - the Company 3 bulan/ months
Perusahaan telah menyampaikan Surat Pemberitahuan Tahunan (SPT) tahun 2021 ke Kantor Pelayanan Pajak.
The Company has reported its Annual Tax Return (SPT) 2021 to the tax office.
Rekonsiliasi antara laba sebelum beban pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan beban pajak konsolidasian adalah sebagai berikut:
The reconciliation between profit before tax as presented in the consolidated statements of profit or loss and other comprehensive income with the total consolidated tax expense is as follows:
Approval printing Paraf
2022 2021
Rp Rp
Laba (Rugi) Sebelum Pajak Menurut Profit (Loss) before Tax as Presented in
Laporan Laba Rugi dan Penghasilan Komprehensif Consolidated Statements of Profit or Loss
Lain Konsolidasian 153.826 242.111 and Other Comprehensive Income
Dikurangi : Laba (Rugi) Sebelum Pajak Entitas Anak (39.047) (121.956) Less: Profit (Loss) Before Tax of Subsidiaries
Laba Sebelum Pajak - Perusahaan 114.779 120.155 Profit before Tax of the Company
Tarif Pajak Berlaku Current Prevailing Tax Rate
22% untuk 2022 dan 2021 25.251 26.434 22% for 2022 and 2021
Pemasaran 1.235 420 Marketing
Sumbangan dan Jamuan 33 65 Entertainment and Donation
Beban Pajak 116 312 Tax Expenses
Pendapatan yang telah Dikenakan Pajak
yang Bersifat Final (725) (3.406) Income already Subjected to Final Tax
Pendapatan Bunga yang telah Dikenakan Pajak
yang Bersifat Final (348) (251) Interest Income already Subjected to Final Tax
Lain-lain 790 (10.793) Accrual and others
26.352 12.781
Penyisihan Tidak Terpulihkannya - Impairment of Unrealised
Cadangan Kerugian Penurunan Nilai -- 14.693 Allowance for Impairment Losses
Jumlah Beban Pajak Perusahaan 26.352 27.474 Total Tax Expenses of the Company
Beban Pajak Kini - Entitas Anak 27.370 64.287 Current Tax Expenses - Subsidiaries
Manfaat Pajak Tangguhan - Entitas Anak (1.924) 78 Deferred Tax Benefit - Subsidiaries
Jumlah Beban Pajak Konsolidasian - Neto 51.798 91.839 Total Consolidated Tax Expenses - Net 3 bulan/ months
c. Pajak Tangguhan c. Deferred Tax
31 Desember/ (Dibebankan) (Dibebankan) 31 Maret/
December 31, 2021 Dikreditkan Dikreditkan March 31, 2022 pada Laba Rugi pada Penghasilan
Konsolidasian/ Komprehensif lain/
(Charged) (Charged)
Credited to Credited to Consolidated Other Profit or Loss Comprehensive
Income
Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan The Company
Beban Imbalan Kerja 48.163 (1.247) -- 46.916 Employee Benefits
Penyusutan dan Amortisasi (31.956) (1.185) -- (33.141) Depreciation and Amortization
Cadangan Kerugian Penurunan Nilai 72.602 -- -- 72.602 Allowance for Impairment Losses
Sewa Pembiayaan (16.811) (903) -- (17.714) Finance Lease
Penyisihan Tidak Terpulihkannya - Impairment of Unrealised
Cadangan Kerugian Penurunan Nilai (59.669) -- -- (59.669) Allowance for Impairment Losses
Lain-lain -- -- -- Others
12.329 (3.335) -- 8.994
Entitas Anak 11.879 (3.519) -- 8.360 Subsidiaries
Jumlah Aset Pajak Tangguhan 24.208 (6.854) -- 17.354 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan - Deferred Tax Liabilities -
Entitas Anak (49.291) 5.443 -- (43.848) Subsidiaries
Approval printing Paraf
31 Desember/ (Dibebankan) (Dibebankan) 31 Desember/
December 31, 2020 Dikreditkan Dikreditkan December 31, 2021 pada Laba Rugi pada Penghasilan
Konsolidasian/ Komprehensif lain/
(Charged) (Charged)
Credited to Credited to Consolidated Other Profit or Loss Comprehensive
Income
Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan The Company
Beban Imbalan Kerja 39.157 7.092 1.914 48.163 Employee Benefits
Penyusutan dan Amortisasi (29.019) (2.937) -- (31.956) Depreciation and Amortization
Cadangan Kerugian Penurunan Nilai 66.222 6.380 -- 72.602 Allowance for Impairment Losses
Sewa Pembiayaan (12.567) (4.244) -- (16.811) Finance Lease
Penyisihan Tidak Terpulihkannya - -- Impairment of Unrealised
Cadangan Kerugian Penurunan Nilai (53.289) (6.380) -- (59.669) Allowance for Impairment Losses
Lain-lain -- -- -- Others
10.504 (89) 1.914 12.329
Entitas Anak 14.600 (3.519) 798 11.879 Subsidiaries
Jumlah Aset Pajak Tangguhan 25.104 (3.608) 2.712 24.208 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan - Deferred Tax Liabilities -
Entitas Anak (52.857) 3.849 (283) (49.291) Subsidiaries
Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui laba kena pajak di masa mendatang.
Management believes that the deferred tax asset can be recovered through taxable income in the future.
d. Perubahan Tarif Pajak d. Tax Rates Changes
Pada tahun 2020, Pemerintah mengeluarkan Undang-Undang Nomor 2 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus 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 menjadi tarif pajak penghasilan sebesar 22% yang berlaku pada tahun pajak 2020 dan 2021.
In 2020, the Indonesian Government issued Law No. 2 Year 2020 (“Perpu No.1 2020”) related to the Government’s financial policy and financial system stability to cope with the Coronavirus disease ("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 became corporate income tax rate of 22% effective for 2020 and 2021 fiscal years.
Berdasarkan Undang-undang No.7 tentang Harmonisasi Peraturan Pajak tahun 2021 tarif PPh wajib pajak dalam negeri dan bentuk usaha tetap (BUT) sebesar 22%
berlaku pada tahun pajak 2022.
Based on Law No.7 concerning the Hamonization of Tax Regulation year 2021, the income tax rate for domestic taxpayers and permanent establishments (BUT) is 22%
applicable in the 2022 fiscal year.
Approval printing Paraf
8. Beban Dibayar di Muka 8. Prepaid Expenses
31 Maret/ 31 Desember/
March 31, December 31,
2022 2021
Rp Rp
Beasiswa 98.417 92.184 Scholarship
Pemeliharaan Perangkat Lunak Software and Property and Equipment
dan Aset Tetap 11.406 14.820 Maintenance
Asuransi 7.373 3.039 Insurance
Sewa 2.215 2.343 Rental
Legal dan Perijinan 665 546 Permit and License
Lain-lain 5.457 3.173 Others
Jumlah 125.533 116.105 Total
Beasiswa dibayar di muka merupakan beasiswa yang diberikan kepada karyawan maupun calon karyawan yang dibebankan selama masa pendidikan.
Prepaid scholarship represent scholarship given to employees and employee candidates which will be charged to expense along education period.
Beban sewa dibayar di muka jangka pendek terutama merupakan sewa atas tanah dan bangunan rumah sakit Siloam di berbagai wilayah.
Prepaid rent short-term mainly related to the lease of the land and building of Siloam hospitals in many areas.
9. Uang Muka 9. Advances
31 Maret/ 31 Desember/
March 31, December 31,
2022 2021
Rp Rp
Pembelian Aset Tetap 466.525 470.974 Purchase of Property and Equipment
Pembelian Persediaan 39.935 24.728 Purchase of Inventory
Lain-lain 2.565 645 Others
Jumlah 509.025 496.347 Total
Uang muka pembelian aset tetap terutama terdiri atas uang muka pembelian peralatan medis, tanah dan bangunan untuk Rumah Sakit Siloam.
Advances for purchase of property and equipment mainly represent advance for purchase of medical equipment, land and building for Siloam Hospitals.