berikut:
Details and mutation of fixed assets are as follows:
30 Juni / June 30, 2020
Saldo awal/
Beginning balance
Penambahan/
Addition
Pengurangan/
Deductions
Penyesuaian PSAK 73/
Adjustment SFAS 73
Saldo akhir/
Ending balance
Harga perolehan Acquisition cost
Kepemilikan
langsung
Direct ownership
Tanah 11,312,946 -- - - 11,312,946 Land
Prasarana tanah 449,970 - - - 449,970 Land
improvements
Bangunan 23,287,876 - - - 23,287,876 Buildings
Mesin dan peralatan 160,291,520 12,190 12 - - 160,303,710
Machinery and equipment Perlengkapan,
perabotan dan peralatan
kantor 11,092,121 6,571 - - 11,098,692
Furniture, fixtures and office equipment
Kendaraan 3,132,913 - (9,844) - 3,123,069 Vehicles
Subtotal 209,567,346 18,761 (9,844) - 209,576,263 Subtotal
Sewa pembiayaan Finance lease
Kendaraan 729,784 48,753 - - 778,537 Vehicles
Aset hak guna Right-of-use
Bangunan - - - 1,528,533 1,528,533 Building
Mesin dan peralatan - - - 781,200 781,200 Machinery and
equipment
Total harga
perolehan 210,297,130 67,514 (9,844) 2,309,733 212,664,533 Total acquisition cost
Akumulasi
penyusutan Accumulated
depreciation Kepemilikan
langsung Direct ownership
Prasarana tanah 449,970 - - - - 449,970 Land improvements
Bangunan 20,974,284 64,269 - - 21,038,553 Buildings
Mesin dan
peralatan 72,944,301 1,687,518 - - 74,631,819
Machinery and Equipment Perlengkapan,
perabotan dan
peralatan kantor 10,788,420 118,900 - - 10,907,320
Furniture, fixtures and office equipment
Kendaraan 3,078,491 44,520 (9,844) - 3,113,167 Vehicles
Subtotal 108,235,466 1,915,207 (9,844) 110,140,829 Subtotal
30 Juni / June 30, 2020
Saldo awal/
Beginning balance
Penambahan/
Addition
Pengurangan/
Deductions
Penyesuaian PSAK 73/
Adjustment SFAS 73
Saldo akhir/
Ending balance Sewa
pembiayaan Finance lease
Kendaraan 244,968 53,541 - - 298,509 Vehicles
Aset hak guna Right-of-use
Bangunan - 178,827 - 937,042 1,115,869 Building
Mesin dan peralatan - 65,100 - 520,800 585,900
Machinery and equipment
Total akumulasi
penyusutan 108,480,434 2,212,675 (9,844) 1,457,842 112,141,107
Total accumulated depreciation
Nilai buku neto 101,816,696 100,523,426 Net book value
31 Desember/ December 31, 2019 Saldo awal/
Beginning balance
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassification
Saldo akhir/
Ending balance
Harga perolehan Acquisition cost
Kepemilikan
langsung Direct ownership
Tanah 11,312,946 - - - 11,312,946 Land
Prasarana tanah 449,970 - - - 449,970 Land improvements
Bangunan dan
prasarana 23,287,876 - - - 23,287,876
Building and structures Mesin dan
peralatan pabrik 144,515,104 15,776,416 - - 160,291,520
Machinery and factory equipment Perlengkapan,
perabotan dan
peralatan kantor 11,053,818 56,329 18,026 - 11,092,121
Furniture, fixtures and office equipment
Kendaraan 3,467,124 21,361 334,352 (21,220 ) 3,132,913 Vehicles
Subtotal 194,086,838 15,854,106 352,378 (21,220 ) 209,567,346 Subtotal
Sewa pembiayaan Finance lease
Kendaraan 397,442 348,692 37,570 21,220 729,784 Vehicles
Total harga
perolehan 194,484,280 16,202,798 389,948 - 210,297,130
Total acquisition cost
Akumulasi
penyusutan
Accumulated Depreciation
Prasarana tanah 449,970 - - - 449,970 Land improvements
Bangunan dan
prasarana 20,839,948 134,336 - - 20,974,284
Building and structures Mesin dan
peralatan
pabrik 69,679,592 3,264,709 - - 72,944,301
Machinery and factory equipment Perlengkapan,
perabotan dan peralatan
kantor 10,551,875 254,571 18,026 - 10,788,420
Furniture, fixtures and office
equipment
Kendaraan 3,367,133 69,062 334,352 (23,352 ) 3,078,491 Vehicles
Subtotal 104,888,518 3,722,678 352,378 (23,352 ) 108,235,466 Subtotal
31 Desember/ December 31, 2019 Saldo awal/
Beginning balance
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassification
Saldo akhir/
Ending balance
Sewa
pembiayaan Finance lease
Kendaraan 164,100 95,086 37,570 23,352 244,968 Vehicles
Total akumulasi
Penyusutan 105,052,618 3,817,764 389,948 - 108,480,434
Total accumulated Depreciation
Nilai buku neto 89,431,662 101,816,696 Net book values
Penyusutan dibebankan pada akun sebagai berikut:
Depreciation was charged to the following accounts:
30 Juni/ 30 June/
June 30, June 30,
2020 2019
Beban pokok penjualan
(Catatan 30) 1,954,222 1,657,348 Cost of goods sold
(Note 30) Beban penjualan (Catatan 32) 40,716 17,035 Selling expenses (Note 32) Beban umum dan administrasi
(Catatan 33) 217,737 84,010 General and administrative expenses (Note 33)
Total 2,212,675 1,758,393 Total
Perhitungan laba atas pelepasan aset tetap adalah sebagai berikut:
The calculation of gain on disposal of fixed assets is as follows:
30 Juni/
June 30, 2020
30 Juni/
June 30, 2019
Biaya perolehan 9,844 130,551 Acquisition cost
Akumulasi penyusutan (9,844 ) (130,551 ) Accumulated depreciation
Nilai buku neto - - Net book value
Penerimaan kas dari pelepasan
aset tetap 3,031 -
Cash proceeds from disposal of fixed assets
Laba atas pelepasan aset
tetap (Catatan 34) 3,031 - Gain on disposal of fixed assets (Note 34) Pada tanggal 30 Juni 2020 dan
31 Desember 2019, aset tetap (kecuali tanah) yang dimiliki oleh Grup telah diasuransikan atas risiko penuh (property all risk) dan gempa bumi dengan nilai pertanggungan masing-masing sebesar AS$122.800.000. Untuk kerusakan mesin (mechinary breakdown) dengan nilai pertangungan masing-masing sebesar AS$85.700.000 dan AS$77.300.000. Manajemen Grup berpendapat bahwa nilai pertanggungan cukup untuk menutup kemungkinan kerugian yang timbul dari risiko.
As of June 30, 2020 and December 31, 2019 fixed assets (except land) owned by the Group were covered by insurance against property all risk and earthquake with sum insured amounted to US$122,800,000, respectively, and for machinery breakdown with total coverage of US$85,700,000 and US$77,300,000, respectively. Based on the Group’s management opinion, the sum insured is adequate to cover possible losses arising from such risks.
Harga perolehan aset tetap yang telah disusutkan penuh tetapi masih digunakan pada 30 Juni 2020 dan 31 Desember 2019 adalah sebagai berikut:
Acquisition cost of fixed assets which are fully depreciated but are still in use as at June 30, 2020 and December 31, 2019 are as follows:
30 Juni/
June 30, 2020
31 Desember/
December 31, 2019
Bangunan dan prasarana 11,672,363 11,672,363 Building and structure Mesin dan peralatan pabrik 22,425,185 22,425,185 Machinery and factory equipments Perlengkapan, perabot, dan
peralatan kantor 4,053,409 4,053,409
Furniture, fixture, and office Equipment
Kendaraan 3,677,524 3,686,524 Vehicle
Total 41,828,481 41,837,481 Total
Entitas Anak memiliki tanah dengan status Hak Guna Bangunan (“HGB”) dan Hak Milik (“SHM”) seluas 284.659 meter persegi yang terletak di Merak dan Tangerang, Banten dan Gresik, Jawa Timur, Indonesia.
The Subsidiaries have obtained titles of ownership in the form of Hak Guna Bangunan (“HGB”) and Hak Milik (“SHM”) certificates covering 284,659 square meters located in Merak and Tangerang, Banten, and Gresik, East Java, Indonesia.
HGB atas tanah tersebut akan berakhir pada berbagai tanggal antara tahun 2024 sampai dengan 2040. Manajemen berkeyakinan bahwa sertifikat HGB akan dapat diperpanjang. SHM No. 87, 89, 99, 103, 107, 126 - 128, 192 - 198, 220, 222, 224, 311, 382 - 410, 461 dan 462 milik Entitas Anak mencakup wilayah seluas 137.105,88 meter persegi di Tangerang adalah masih atas nama Jasin Sridjaja, Komisaris EBCI, dan Sudiharto Sridjaja, mantan Presiden Komisaris EBCI tahun 2015.
HGB will expire in various dates between 2024 to 2040. Management believes that HGB certificates will be extended. SHM No. 87, 89, 99, 103, 107, 126 - 128, 192 - 198, 220, 222, 224, 311, 382 - 410, 461 and 462 which are owned by a Subsidiary covering a total area of 137,105.88 square meters in Tangerang are still under the name of Jasin Sridjaja, EBCI’s Commissioner, and Sudiharto Sridjaja, EBCI’s former President Commissioner in 2015.
Pada tanggal 31 Desember 2019, nilai wajar tanah dan bangunan milik Grup, berdasarkan penilaian independen, Kantor Jasa Penilai Publik (“KJPP”), Iskandar dan Rekan dalam laporannya tertanggal 28 Februari 2020 sebesar AS$145.507.798.
As of December 31, 2019, the fair values of the Group’s, land and building based on the independent appraisal (“KJPP”), Iskandar & Rekan in its report dated February 28, 2020 amounted to US$145,507,798.
Tanah, bangunan, mesin, dan peralatan dijaminkan untuk utang bank jangka pendek dan utang bank jangka panjang (Catatan 20).
Land, buildings, machinery and equipment are pledged as collateral for the short-term bank loans and long-term bank loans (Note 20).
Pada tanggal 30 Juni 2020 dan 31 Desember 2019 tidak terdapat kejadian atau perubahan keadaan yang mengindikasikan kemungkinan bahwa nilai tercatat aset tetap tidak mengalami penurunan nilai.
As of June 30, 2020 and December 31, 2019, there are no events or changes in circumstances which indicate that the carrying value of the fixed assets may be impaired.
Rincian aset tak berwujud adalah sebagai berikut: The details of intangible assets are as follows:
30 Juni/
June 30, 2020
31 Desember/
December 31, 2019
Biaya perolehan 10,440,094 8,440,094 Acquisition cost
Akumulasi amortisasi (7,673,426 ) (7,506,761 ) Accumulated amortization
Nilai buku neto 2,766,668 933,333 Net book value
Pada tanggal 30 Juni 2020, EBCI memperoleh aset tak berwujud berupa teknis formulasi baru pada produk EBCI sebesar AS$2.000.000. Biaya diamortisasi selama 15 tahun.
As of June 30, 2020, EBCI acquired intangible assets in the form of new technical formulations in EBCI's products of US$2,000,000. The cost is amortized for 15 years.
Aset tak berwujud sebesar AS$9.315.094 di EBCI dan AS$1.125.000 di ENG berasal dari biaya perolehan beberapa proses teknologi baru, teknis formulasi dan pengembangan pada produk Entitas Anak termasuk proses know-how dan dukungan teknis produksi. Biaya perolehan diamortisasi selama 9 (sembilan) sampai dengan 15 (lima belas) tahun.
Intangible assets arise from costs totaling US$9,315,094 in EBCI and US$1,125,000 in ENG for acquiring new process technology, technical formulations and improvement on Subsidiaries’
products including know-how process and production technical support. The cost is being amortized over 9 (nine) to 15 (fifteen) years.
Amortisasi yang dibebankan sebagai bagian dari
“Beban pokok penjualan” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim adalah masing-masing sebesar AS$ 166,665 dan AS$133.332 di EBCI untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2020 dan 2019 (Catatan 31).
Amortization which was charged as part of “Cost of goods sold” in the interim consolidated statements of profit or loss and other comprehensive income amounting to US$ 166,665 and US$133,332 in EBCI for six-months period ended June 30, 2020 and 2019, respectively (Note 31).
Pada 30 Juni 2020 dan 31 Desember 2019, tidak terdapat kejadian atau perubahan keadaan yang mengindikasikan kemungkinan bahwa nilai tercatat aset tak berwujud tidak dapat diperoleh kembali.
As June 30, 2020 and December 31, 2019, there are no events or changes in circumstances which indicate that the carrying value of the intangible assets may not be recoverable.
14. ASET LANCAR LAINNYA 14. OTHER CURRENT ASSETS
Rincian aset lancar lainnya adalah sebagai berikut: The details of other current assets are as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Kas yang dibatasi penggunaannya 4,205,472 4,876,991 Restricted funds
Total 4,205,472 4,876,991 Total
Kas yang dibatasi penggunaannya adalah jaminan atas fasilitas SKB dari PT Bank Mandiri (Persero) Tbk, PT Bank DKI Jakarta dan PT Bank CTBC Indonesia (Catatan 20).
Restricted cash represents guarantee on LC facility from PT Bank Mandiri (Persero) Tbk, PT Bank DKI Jakarta and PT Bank CTBC Indonesia (Note 20).
Rincian uang muka pembelian adalah sebagai berikut:
The details of advance for purchases are as follows:
30 Juni/ 31 Desember/
June 30, December 31, 2020 2019
Aset tetap Fixed assets
PT Sakti Utama Mitra Mandala PT Sakti Utama Mitra Mandala
(“SUMM”) 13,496,017 3,596,864 (“SUMM”)
Rameux Investment Corp Rameux Investment Corp
(“RIC”) - 2,226,140 (“RIC”)
Total 13,496,017 5,823,004 Total
Pada tanggal 23 September 2019, TDPM mengadakan perjanjian dengan PT Sakti Utama Mitra Mandala “SUMM” dimana SUMM akan menyediakan jasa kepada TDPM terkait perencanaan pembangunan pabrik resin baru terintegrasi. Jumlah pembayaran kepada SUMM setara dengan AS$13.496.017 dicatat sebagai bagian dari uang muka pembelian dalam laporan posisi keuangan konsolidasian interim.
On September 23, 2019, TDPM entered into an agreement with PT Sakti Utama Mitra Mandala
“SUMM” whereby SUMM shall undertake to provide various services to TDPM in the planning of constructing a new integrated resin plant. Total payment to SUMM amounted to equivalent US$13,496,017 is recorded as part of advance for purchase in the interim consolidated statement of financial position.
16. UTANG USAHA 16. TRADE PAYABLES
Akun ini merupakan utang kepada pemasok lokal dan asing untuk pembelian barang jadi, bahan baku dan bahan pembantu, dengan rincian sebagai berikut:
This account represents payables to local and foreign suppliers for purchases of finished goods, raw materials and supporting materials, with details as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Pihak ketiga Third parties
Mitsui Co Asia Pacific Pte, Ltd 2,374,895 2,916,127 Mitsui Co Asia Pacific Pte, Ltd
PT Itochu Indonesia 2,352,452 2,174,939 PT Itochu Indonesia
Posco Daewoo Corp 2,234,040 2,563,538 Posco Daewoo Corp
PT Arjuna Utama Kimia 1,154,375 374,537 PT Arjuna Utama Kimia
PT Alkimia Niaga Jaya 577,933 177,957 PT Alkimia Niaga Jaya
Lain-lain (di bawah AS$100.000) 2,802,114 2,731,292 Others (below US$100,000)
Subtotal 11,495,809 10,938,390 Subtotal
Pihak berelasi (Catatan 7) 1,858,863 1,425,749 Related parties (Note 7)
Total 13,354,672 12,364,139 Total
Ringkasan utang usaha berdasarkan mata uang adalah sebagai berikut:
The summary of trade payables based on currency are as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Pihak ketiga Third parties
Rupiah Rupiah
(Rp95.507.425.914 pada (Rp95,507,425,914
tanggal 30 Juni 2020 dan as of June 30, 2020 and
Rp74.421.324.967 pada Rp74,421,324,967
tanggal 31 Desember 2019) 6,677,907 5,353,667 as of December 31,2019)
Dolar AS 4,817,902 5,584,723 US Dollar
Subtotal 11,495,809 10,938,390 Subtotal
Pihak berelasi Related parties
Rupiah Rupiah
(Rp26,585,458,626 (Rp26,585,458,626
pada tanggal 30 Juni 2020 and as of June 30, 2020 and
Rp19.819.336.849 Rp19,819,336,849
pada tanggal 31 Desember 2019) 1,858,863 1,425,749 as of December 31, 2019)
Subtotal 1,858,863 1,425,749 Subtotal
Total 13,354,672 12,364,139 Total
Ringkasan umur utang usaha adalah sebagai berikut:
The aging of trade payables are as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Lancar 8,696,055 4,941,847 Current
Jatuh tempo: Overdue:
1 - 30 hari 1,976,289 3,221,635 1 - 30 days
31 - 60 hari 710,179 3,155,298 31 - 60 days
61 - 90 hari 504,283 237,114 61 - 90 days
Lebih dari 90 hari 1,467,866 808,245 More than 90 days
Total 13,354,672 12,364,139 Total
Jangka waktu kredit yang timbul dari pembelian bahan baku dan pembantu, barang jadi dan jasa dari pemasok dalam negeri dan luar negeri berkisar 30 (tiga puluh) sampai dengan 120 (seratus dua puluh) hari.
Purchases of raw and indirect materials, finished goods and services, both from local and foreign suppliers have credit terms of 30 (thirty) to 120 (one hundred twenty) days.
Grup tidak memberikan garansi atau jaminan atas utang usaha di atas.
The Group does not provide any guarantee or collateral for the above trade payables.
Rincian utang non-usaha adalah sebagai berikut: The details of non-trade payables are as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Pihak ketiga Third parties
Karyawan 138,610 137,422 Employee
Lain-lain (di bawah AS$100,000) 145,933 434,489 Others (below US$100,000)
Subtotal 284,543 571,911 Subtotal
Pihak berelasi (Catatan 7) 5,690 260,781 Related parties (Note 7)
Total 290,233 832,692 Total
18. BEBAN AKRUAL 18. ACCRUED EXPENSES
Rincian beban akrual adalah sebagai berikut: The details of accrued expenses are as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Produksi 2,404,536 1,564,038 Production
Umum dan administrasi 2,019,178 1,574,818 General and administrative
Bunga 1,764,442 1,501,240 Interest
Transportasi 78,882 250,320 Transportation
Pemasaran 49,609 65,199 Marketing
Utilitas 44,230 47,002 Utilities
Lain-lain 106,825 123,801 Others
Total 6,467,702 5,126,418 Total
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes Pajak dibayar di muka pada tanggal
30 Juni 2020 dan 31 Desember 2019 masing-masing terdiri dari pajak pertambahan nilai sebesar AS$2.382.504 dan AS$3.191.274.
Prepaid taxes as of June 30, 2020 and December 31, 2019, consists of value added taxes amounting to US$2,382,504 and US$3,191,274, respectively.
b. Taksiran Tagihan Pajak Penghasilan b. Estimated Claim for Income Tax Refunds 30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Pajak penghasilan 28A 850,829 1,703,749 Income taxes article 28A
Pajak penghasilan 22 649,851 - Income taxes article 22
Pajak penghasilan 25 204,532 - Income taxes article 25
Total 1,705,212 1,703,749 Total
c. Utang pajak c. Taxes payable
Rincian utang pajak adalah sebagai berikut: The details of taxes payable are as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Pajak Pertambahan Nilai 1,327,801 790,377 Value Added Tax
Pajak penghasilan Income taxes
Pasal 21 871,165 990,900 Article 21
Pasal 23 544,855 429,410 Article 23
Pasal 25 630,292 365,261 Article 25
Pasal 26 16,211 16,649 Article 26
Pasal 29 13,494,525 11,586,993 Article 29
Pasal 4(2) 26,798 27,180 Article 4(2)
Lain-lain - 81,980 Others
Total 16,911,647 14,288,750 Total
d. Beban pajak penghasilan d. Income taxes expenses Rincian beban pajak penghasilan adalah sebagai
berikut:
The details of income taxes expense are as follows:
30 Juni/
June 30, 2020
30 Juni/
June 30, 2019
TDPM: TDPM:
Beban pajak tangguhan - - Deferred tax expense
Total - - Total
Entitas Anak: Subsidiaries:
Beban pajak kini 2,225,054 4,091,544 Current tax expense
Beban pajak tangguhan Deferred tax expense
- Periode berjalan (31,231 ) (173,218 ) Current period -
- Penyesuaian tahun
sebelumnya (1,573,154 ) - Prior year adjustment -
Total 620,669 3,918,326 Total
Beban pajak – neto 620,669 3,918,326 Tax expense - net Rekonsiliasi antara rugi sebelum pajak
penghasilan, sebagaimana disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim dan taksiran rugi pajak TDPM adalah sebagai berikut:
The reconciliation between income before tax expense, as presented in the interim consolidated statements of profit or loss and other comprehensive income and the estimated fiscal loss of TDPM is as follows:
30 Juni/
June 30, 2020
30 Juni/
June 30, 2019
Laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif
lain konsolidasian interim 6,653,366 12,237,455
Income before income tax per interim consolidated statement of profit or loss and other comprehensive income
Dikurangi: Less:
Rugi (laba) sebelum pajak Loss (profit) before income
d. Beban pajak penghasilan (lanjutan) d. Income taxes expense (continued)
30 Juni/
June 30, 2020
30 Juni/
June 30, 2019
Perbedaan tetap: Permanent differences:
Penghasilan kena pajak final (92 ) (392 ) Income subject to final tax
Beban pajak 19,709 1,222 Tax expenses
Jamuan dan representasi 29,792 15,447 Entertainment and Representation
Transportasi 3,187 7,803 Transportation
Beban sewa 39,200 3,783 Rent expenses
Lain-lain 39,484 - Others
Estimasi rugi penghasilan
kena pajak TDPM (2,230,366 ) (3,010,265 )
Estimated taxable loss of TDPM Kerugian pajak yang dapat
dikompesasikan (12,757,153 ) (8,100,680 ) Tax losses carried forward Estimasi rugi pajak kumulatif
TDPM (14,987,519 ) (11,110,945 )
Cumulative estimated fiscal losses of TDPM
Beban pajak penghasilan kini
TDPM - -
Current income tax expenses of TDPM
Perhitungan beban pajak penghasilan Perusahaan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2020 dan 2019 berdasarkan perhitungan sementara, dimana perhitungan final dan penyampaian Surat Pemberitahuan Tahunan (“SPT”) untuk tahun pajak dilakukan setelah berakhirnya tahun pajak.
The calculation of corporate income tax expense for the six-months period ended June 30, 2020 and 2019 is based on temporary calculation whereas the final calculation and submission of annual tax return (“SPT”) for the fiscal year will be conducted after the fiscal year ended.
Pajak penghasilan badan kini untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2020 dan 2019 dihitung berdasarkan estimasi penghasilan kena pajak seperti yang disajikan di atas.
Current corporate income tax for six-months period ended June 30, 2020 and 2019 are calculated based on estimated taxable income as presented above.
Pemerintah menyesuaikan tarif pajak untuk pajak penghasilan dari perusahaan domestik dan permanen dalam bentuk potongan tarif menjadi sebesar 22% yang berlaku untuk tahun fiskal 2020 dan 2021 dan sebesar 20% yang berlaku untuk tahun fiskal 2022 sesuai dengan Peraturan Pemerintah (“PP”) sebagai pengganti Undang-Undang No. 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Pengelolaan Penyakit Virus Corona 2019 (Covid- 19) dan/atau Menghadapi Ancaman terhadap Ekonomi Nasional dan/atau Stabilitas Sistem Keuangan berlaku sejak 31 Maret 2020.
The government of Indonesia adjusted the tax rates for income tax of domestic corporate and permanent establishment in the form of a rates deduction to 22% applicable for fiscal year 2020 and 2021 and 20% applicable for fiscal year 2022. The rate for public company is 19% which is applicable for fiscal year 2020 and 2021 according to Government Regulation (“GR”) in lieu of Law No. 1 Year 2020 on State Financial Policy and Stability of Financial Systems for the Management of Corona Virus Disease 2019 (Covid-19) and/or Encounter the Threat to National Economy and/or Stability of Financial Systems stipulates since March 31, 2020.
Rugi fiskal yang dapat dikompensasikan dengan penghasilan kena pajak dimasa mendatang berasal dari tahun pajak sebagai berikut:
Tax losses carried-forward which can be offset against future taxable income arised from tax year as follows:
d. Beban pajak penghasilan (lanjutan) d. Income taxes expense (continued)
31 Desember 2014 1,278,048 (1,163,828) - 114,220 December 31, 2014
31 Desember 2015 114,220 815,224 - 929,444 December 31, 2015
31 Desember 2016 929,444 1,307,674 929,444 1,307,674 December 31, 2016
31 Desember 2017 1,307,674 3,713,656 - 5,021,330 December 31, 2017
31 Desember 2018 5,021,330 3,079,350 - 8,100,680 December 31, 2018
31 Desember 2019 8,100,680 4,656,473 - 12,757,153 December 31, 2019
30 Juni 2020 12,757,153 2,230,366 - 14,987,519 June 30, 2020
e. Pajak Tangguhan e. Deferred Tax
Beban (manfaat) pajak tangguhan pada perbedaan temporer untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2020 dan 31 Desember 2019 adalah sebagai berikut:
The deferred tax expense (benefit) on temporary differences for the six-months period ended June 30, 2020 and December 31, 2019 are as on trade receivables Liabilitas
e. Pajak Tangguhan (lanjutan) e. Deferred Tax (continued) on trade receivables
Liabilitas imbalan kerja 1,146,430 123,731 95,339 101,738 1,467,238
f. Surat Ketetapan Pajak f. Tax Assessment Letters Berikut ini adalah rangkuman Surat Ketetapan
Pajak (“SKP”), Surat Tagihan Pajak (“STP”) dan Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) yang diterima Grup sampai dengan laporan keuangan konsolidasian interim:
The summary of Tax Assessment Letter (“TAL”), Tax Collection Notice (“TCN”) and Under Payment Assessment Letter (“UTAL”) received by the Group as at the date of the interim consolidated financial statements are as follows:
Perusahaan/
Company
Pasal Pajak/
Tax Article Periode/ Period
Jenis Surat/
Currency Status/ Status
TDC PPN/VAT Mei/
May 2014
SKP/ TAL Mei/ May 2016
5,283,452,026 IDR Pada tanggal 12 Mei 2016, TDC menerima Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) dari kantor pajak sehubungan dengan PPN untuk masa pajak
Mei 2014 sebesar
Rp5.283.452.026 (setara dengan AS$403.363). Denda dan kurang bayar pajak dibayarkan pada 1 Juli 2016. Pada tanggal 2 Agustus 2016, TDC mengajukan surat keberatan atas SKPKB ini karena koreksi kredit PPN-Keluaran dan denda sebesar Rp5.283.452.026, (setara dengan AS$403.363).
TDC mencatat pembayaran tersebut sebagai taksiran tagihan pajak. Selanjutnya, surat keberatan ditolak oleh Pengadilan Pajak berdasarkan surat keputusan pajak pada tanggal 29 Agustus 2017.
f. Surat Ketetapan Pajak (lanjutan) f. Tax Assessment Letters (continued)
Perusahaan/
Company
Pasal Pajak/
Tax Article Periode/ Period
Jenis Surat/
Type of Letter
Tanggal Surat/ Date
of Letter
Jumlah/
Amount
Kurs/
Currency Status/ Status TDC telah mengajukan banding lainnya dan pada tanggal 30 Januari 2019 Pengadilan Pajak mengabulkan permohonan banding TDC atas Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) PPN dari kantor pajak untuk masa Mei 2014 sebesar Rp5.283.452.026 melalui Surat
Putusan No. PUT
117213.16/2014/PP/M.XVIA Tahun 2019. Pada tanggal 16 Mei 2019, TDC telah menerima pembayaran dari kantor pajak./
On May 12, 2016, TDC received Tax Underpayment Assessment Letter (“SKPKB”) from tax office regarding the underpayment and penalty of VAT for period of May 2014 totalling Rp5,283,452,026 (equivalent to US$403,363). The underpayment and penalty has been paid on July 1, 2016. On August 2, 2016, TDC submitted objection letter for this SKPKB due to correction of credit VAT-Out and penalty amounting to Rp5,283,452,026, (equivalent to US$403,363). TDC recorded the payment as estimated claim for tax refund. Subsequently, the objection letter is rejected by Tax Court based on tax decision letter dated August 29, 2017.
TDC filed another appeal and on January 30, 2019 the Tax Court granted TDC's appeal in relation with the Tax Underpayment Assesment Letter ("SKPKB") of Valued Added Tax issued by the tax office for May 2014 period, amounted Rp5,283,452,026 through its Decision Letter
No.
PUT-117213.16/2014/PP/M.XVIA on 2019. On May 16, 2019 TDC has received the payment from the tax office.
PNK PPN/ VAT 2016 SKPKB November
2018/
November 2018
2,646,634,478 IDR Pada tanggal 14 November 2018, PNK menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) No. 00670/207/16/052/18 atas Pajak Penghasilan Nilai (PPN) untuk masa pajak 2016 sebesar Rp2.646.634.478. Pada tanggal 10 Desember 2018 PNK
membayar sebesar
Rp1.401.232.920 atas SPKB tersebut. Pada 9 Januari 2019, PNK mengajukan surat keberatan No. 17/MK/I/2019 dan pada 23 Desember 2019, Direktorat Jendral mencabut Surat Keberatan tersebut.
f. Surat Ketetapan Pajak (lanjutan) f. Tax Assessment Letters (continued)
Perusahaan/
Company
Pasal Pajak/
Tax Article Periode/ Period
Jenis Surat/
Type of Letter
Tanggal Surat/ Date
of Letter
Jumlah/
Amount
Kurs/
Currency Status/ Status Sisa dari utang pajak tersebut
sebesar Rp1.245.401.558 dibayarkan lunas melalui Surat
sebesar Rp1.245.401.558 dibayarkan lunas melalui Surat