Berelasi 2. t. Transaction and Balances with Related Parties Entitas yang berelasi dengan pemerintah
16. ASET TIDAK LANCAR LAINNYA OTHER NON CURRENT ASSETS
2020 2019
Biaya Dibayar di Muka Sewa Long term
Jangka Panjang 194.138.525 230.170.573 Prepaid Rent Expense
Implementasi Rencana Jangka Company Long-term Plan
Panjang Perusahaan -- 36.075.000 Implementation
Biaya Riset dan Pengembangan 25.780.666 25.780.666 Research and Development Cost
Biaya Dibayar di Muka Kerja Long term
Sama Jangka Panjang 7.513.433 12.537.010 Prepaid Expense
Uang Jaminan 1.055.397 554.005 Deposits
Refund Assets 501.235 -- Refund Assets
Lain-lain 180.000 606.621 Others
Jumlah 229.169.256 305.723.875 Total
Biaya riset dan pengembangan (selanjutnya disebut "Biaya Risbang”) tercantum dalam Perjanjian Pemegang Saham KFSP yaitu biaya yang terkait dengan rangkaian proses atau langkah-langkah dalam rangka mengembangkan suatu produk baru atau menyempurnakan produk yang telah ada.
Development costs (hereinafter referred to as "RnD Costs) are listed in the KFSP Shareholder Agreement, namely costs associated with a series of processes or steps in order to develop a new product or perfect an existing product.
Pencatatan biaya risbang adalah sebagai aset lain yang akan diamortisasi sesuai keputusan manajemen pada saat sudah mendapatkan manfaatnya.
Recording the development cost under other asset will be amortized according to management's decision when the Group started benefiting from the development cost.
17. PERPAJAKAN 17. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Tax Pajak dibayar di muka merupakan
kelebihan pembayaran Pajak Penghasilan Badan (PPh Badan) dan Pajak Pertambahan Nilai (PPN) yang belum atau sudah diperiksa oleh Direktorat Jenderal Pajak (DJP), termasuk lebih bayar dan kurang bayar yang disetujui Perusahaan dan entitas anak atas SKPLB dan telah diajukan keberatan kepada DJP dengan rincian sebagai berikut:
Prepaid taxes represent overpayment of Corporate Income Tax (CIT) and Value Added Taxes (VAT) which have not been or have been audited by Directorate General of Tax (DJP), include overpayment and underpayment approved by the Company and subsidiaries on SKPLB and have been submitted to objection to DJP with detail as follows:
2020 2019
Pajak Pertambahan Nilai (PPN): Value Added Tax (VAT):
Perusahaan 71.894.069 52.639.381 The Company
Entitas Anak: Subsidiaries:
PT Kimia Farma Trading & PT Kimia Farma Trading &
Distribution 115.486.901 255.090.568 Distribution
PT Phapros Tbk 15.409.626 64.181.534 PT Phapros Tbk
PT Sinkona Indonesia Lestari 2.034.657 1.626.723 PT Sinkona Indonesia Lestari
PT Kimia Farma Sungwun PT Kimia Farma Sungwun
Pharmacopia 1.554.842 835.933 Pharmacopia
Pajak Penghasilan Badan: Corporate Income Tax:
Perusahaan 91.750.392 52.711.878 The Company
Entitas Anak: Subsidiaries:
PT Kimia Farma Apotek 33.302.276 3.065.646 PT Kimia Farma Apotek
PT Phapros Tbk 22.286.395 -- PT Phapros Tbk
PT Kimia Farma Trading & PT Kimia Farma Trading &
Distribution 36.383.952 21.730.458 Distribution
Pajak Penghasilan Lainnya 213.102 5.944.379 Other Income Taxes
Jumlah 390.316.212 457.826.500 Total
Pada tahun 2020, Perusahaan menerima pencairan restitusi atas Pajak Pertambahan Nilai bulan Oktober-Desember 2019 dan April-Agustus 2020 dengan nilai bersih Rp131.353.702.
In 2020, the Company has received the restitution of Value Added Tax for October-December 2018 and April-August with a net value of Rp131,353,702.
a. Pajak Dibayar di Muka (Lanjutan) a. Prepaid Tax (Continued) Pada tahun 2019, Perusahaan menerima
pencairan restitusi atas Pajak Pertambahan Nilai bulan November-Desember Tahun 2018 dan Januari-Oktober 2019 dengan nilai bersih Rp208.632.351.
In 2019, the Company has received the restitution of Value Added Tax for November-December 2018 and January-October with a net value of Rp208,632,351.
Pada tahun 2020, KFTD telah menerima pencairan restitusi atas Pajak Pertambahan Nilai bulan Januari sampai Desember 2018 dengan nilai bersih Rp392.336.266.
In 2020, KFTD has received restitution of Value Added Tax for January to December 2018 with a net value of Rp392,336,266.
Pada tahun 2019, KFTD telah menerima pencairan restitusi atas Pajak Penghasilan Badan tahun 2017 sebesar Rp14.694.437 dan Pajak Pertambahan Nilai bulan Januari sampai Desember Tahun 2017 dan Januari sampai Juni 2018 dengan nilai bersih Rp206.232.468.
In 2019, KFTD has received restitution of Corporate Income Tax year 2018 amounting to Rp14,694,437 and Value Added Tax for January to December 2017 and January to Juni 2018 with a net value of Rp206,232,468
Pada tahun 2019, SIL telah menerima pencairan restitusi atas Pajak Pertambahan Nilai tahun 2017 dengan nilai bersih Rp658.901.
In 2019, SIL has received the refund of Value Added Tax for 2017 with a net value of Rp658.901.
Pada tahun 2020, SIL telah menerima pencairan restitusi atas Pajak Pertambahan Nilai tahun 2018 dengan nilai bersih Rp16.295.
In 2020, SIL has received the refund of Value Added Tax for 2018 with a net value of Rp16.295.
Pada tahun 2019, KFSP menerima pencairan restitusi atas Pajak Pertambahan Nilai tahun 2017 dan 2018 dengan nilai bersih Rp4.798.040.
In 2019, KFSP has received the refund of Value Added Tax for 2017 and 2018 with a net value of Rp4,798,040.
Pada tahun 2020, PEHA Tbk telah menerima pencairan restitusi atas Pajak Pertambahan Nilai untuk masa pajak Januari sampai Desember 2018, Maret, September, Desember 2019, dan Maret, Juni 2020 sebesar Rp75.778.938.
In 2020, PEHA has received the refund of Value Added Tax for January to December 2018, March, September, December 2019 and March, June 2020 amounting to Rp75,778,938.
Pada tahun 2019, PEHA Tbk telah menerima pencairan restitusi atas Pajak Pertambahan Nilai untuk masa pajak Januari sampe Juni 2019 and Juli sampai dengan Desember 2017 sebesar Rp38.968.742.
In 2019, PEHA has received the refund of Value Added Tax for January to June 2019 and July to December 2017 with a net value of Rp38,968,742.
b. Utang Pajak b. Taxes Payable
2020 2019
Pajak Penghasilan Badan: Corporate Income Tax:
Perusahaan The Company
Entitas Anak: Subsidiaries:
PT Kimia Farma Diagnostika 16.085.492 32.690 PT Kimia Farma Diagnostika
PT Sinkona Indonesia Lestari 1.520.751 702.614 PT Sinkona Indonesia Lestari
PT Phapros Tbk 209.354 2.374.181 PT Phapros Tbk
Pajak Penghasilan Lainnya Other Income Taxes
PPh Pasal 21 12.115.450 11.959.515 Income Tax Article 21
PPh Pasal 22 9.298.784 14.827.628 Income Tax Article 22
PPh Pasal 23 dan 4(2) 2.108.749 9.996.989 Income Tax Article 23
Pajak Pertambahan Nilai Perusahaan Value Added Tax Company
Entitas Anak: Subsidiaries:
PT Kimia Farma Apotek 5.108.853 9.732.123 PT Kimia Farma Apotek
Jumlah 46.447.433 49.625.740 Total
c. (Manfaat) Beban Pajak Penghasilan c. Income Tax (Benefits) Expenses
2020 2019
Perusahaan The Company
Pajak kini -- -- Current tax
Pajak tangguhan (46.090.622) (58.141.297) Deferred tax
Sub jumlah (46.090.622) (58.141.297) Sub total
Entitas Anak Subsidiaries
Pajak kini 48.576.593 90.863.707 Current tax
Pajak tangguhan 50.447.371 (10.297.361) Deferred tax
Sub jumlah 99.023.964 80.566.346 Sub total
Jumlah 52.933.342 22.425.049 Total
d. Pajak Kini d. CurrentTax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lainnya konsolidasian dengan rugi fiskal adalah sebagai berikut:
A reconciliation between income before tax as shown in the consolidated statements of profit or loss and other comprehensive income and fiscal loss is as follows:
d. Pajak Kini d. CurrentTax Rekonsiliasi antara laba sebelum pajak
penghasilan menurut laporan laba rugi dan penghasilan komprehensif lainnya konsolidasian dengan rugi fiskal adalah sebagai berikut:
A reconciliation between income before tax as shown in the consolidated statements of profit or loss and other comprehensive income and fiscal loss is as follows:
2020 2019
Laba sebelum pajak penghasilan Consolidated Income Before
konsolidasian 73.359.098 38.315.488 Income Tax
Laba entitas anak sebelum Subsidiaries' Income Before
beban pajak penghasilan (305.437.410) (286.098.343) Income Tax
Rugi Sebelum Pajak Loss Before Tax of
Perusahaan (232.078.312) (247.782.855) The Company
Perbedaan Waktu: Timing Differences:
Beban Imbalan Kerja (10.254.032) (9.719.956) Employee Benefits Expense
Amortisasi biaya tangguhan Amortization of Exploration and
eksplorasi dan pengembangan (224.225) (283.508) Development Deferred Charges
Beban penyisihan penurunan nilai Allowance for
persediaan 20.926.750 4.561.154 Impairment Of Inventory
Pemulihan Cadangan Penurunan Recovery for
Nilai piutang (1.076.032) -- Impairment of Receivables
Beban Penurunan Nilai Expense for Impairment of
Piutang -- 226.335 Receivables
Perbedaan antara penyusutan Differences Between Commercial
komersial dan fiskal (12.972.169) (6.355.955) And Fiscal Depreciation
Amortisasi biaya tangguhan Amortization of Deferred
hak atas tanah 82.159 60.155 Charges for The Right of Land
(3.517.549) (11.511.775)
Perbedaan tetap: Permanent Differences:
Diperhitungkan menurut fiskal: Calculated According to Fiscal:
Manfaat karyawan 16.411.236 23.066.673 Employee Benefits
Beban jamuan dan sumbangan 6.453.923 17.483.920 Entertainment And Donation Expenses
Pendapatan sudah dikenakan Income Already
pajak final (27.496.838) (25.332.925) Subject to Final Tax
Jumlah (4.631.679) 15.217.668 Total
Taksiran Penghasilan Kena
Pajak Perusahaan (rugi fiskal) (240.227.540) (244.076.962) Estimated Taxable Loss
Taksiran Penghasilan Kena Pajak Estimated Taxable Income (Loss)
Perusahaan (240.227.540) (244.076.962) The Company
Entitas Anak 193.300.624 286.098.345 Subsidiaries
Jumlah (46.926.916) 42.021.383 Total
Beban pajak kini, bersih Current tax expense, net
Perusahaan -- -- The Company
Entitas Anak 48.576.593 90.863.707 Subsidiaries
Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba sebelum pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between income tax expense with the result of income before income tax with prevailing tax rates is as follows:
2020 2019
Laba Sebelum Pajak per Laporan Income Before Tax as Consolidated
Keuangan Konsolidasian 73.359.098 38.315.488 Financial Statements
Beban Pajak Berdasarkan Tarif Pajak 48.576.593 90.863.707 Tax Expenses Based on Tax Rate
Efek Pajak dari Tax Effect from Permanent
Beda Tetap 11.704.911 (68.438.658) Differences
Beban Pajak per Tax expense per consolidated
Laba Rugi Konsolidasian 60.281.504 22.425.049 profit or loss
Perusahaan The Company
Pajak Kini -- -- Current Tax
Pajak Tangguhan (46.090.622) (58.141.297) Deferred Tax
Sub Jumlah (46.090.622) (58.141.297) Sub Total
Entitas Anak Subsidiaries
Pajak Kini 48.576.593 90.863.707 Current Tax
Pajak Tangguhan 50.447.371 (10.297.361) Deferred Tax
Sub Jumlah 99.023.964 80.566.346 Sub Total
Jumlah 52.933.342 22.425.049 Total
e. Pajak Tangguhan e. Deferred Tax
Dikreditkan Dibebankan ke Dampak Penyesuaian atas (Dibebankan) ke Penghasilan Penerapan Awal Perubahan Tarif Laba Rugi / Komprehensif Lain/ PSAK 71/ Pajak dan Lainnya/
Credited Charged to Other Effect of Initial Adjustment for (Charged) to Profit Comprehensive Implementation Changes in Income
2019 or Loss Income SFAS 71 Tax Rate and Others 2020
a. Aset (Liabilitas) b. Deferred Tax
Pajak Tangguhan: Assets (Liabilities):
Penyisihan Penyusutan Depreciation
Aset Tetap 3.319.074 181.372 -- -- 25.312 3.525.758 fixed assets
Beban Ditangguhkan Deferred charge for
Eksplorasi dan exploration and
Pengembangan 636.673 3.135 -- -- 4.856 644.664 development
Penyisihan Piutang Usaha 1.288.408 15.045 -- 61.175.291 1.564 62.480.308 Provision for impairment
Penyisihan Persediaan Provision for inventories
Rusak 6.156.287 (292.590) -- -- 46.950 5.910.647 obsolescence
Properti Investasi (202.804.887) -- -- -- (1.546.660) (204.351.547) Property Investment
Beban Ditangguhkan Deferred charge for
Hak atas Tanah (192.912) (1.149) -- -- (1.471) (195.532) Land rights
Revaluasi Aset Tanah (460.684.199) -- -- -- (3.513.337) (464.197.536) Land Revaluation
Rugi Fiskal 61.019.241 (3.358.773) -- -- 465.354 58.125.822 Fiscal Loss
Beban Imbalan Expense employee
Kerja 31.164.417 143.368 33.967.314 -- 264.201 65.539.300 benefit
Sub Jumlah (560.097.898) (3.309.592) 33.967.314 61.175.291 (4.253.231) (472.518.116)Sub Total Sub Total
Entitas Anak Subsidiary
PT Sinkona Indonesia Lestari (7.441.971) 13.861 295.964 5.912.738 4.098 (1.215.310)PT Sinkona Indonesia Lestari
PT Phapros Tbk (1.376.914) 42.578 145.784 36.801.611 (10.502) 35.602.557 PT Phapros Tbk
Sub Jumlah (8.818.885) 56.439 441.748 42.714.349 (6.404) 34.387.247 Sub Total
Total Liabilitas Pajak Total Deferred Tax
e. Pajak Tangguhan (Lanjutan) e. Deferred Tax (Continued) Dikreditkan Dikreditkan
(Dibebankan) (Dibebankan) ke Laba Rugi/ ke Penghasilan
Credited Komprehensif
(Charged) to Lain/
Profit or Loss Credited
(Charged) to Other Comprehensive
2018 Income 2019
a. Liabilitas Pajak Tangguhan a. Deferred Tax Liabilities
Perusahaan The Company
Penyisihan penyusutan Depreciation
aset tetap 4.908.064 (1.588.989) -- 3.319.075 fixed assets
Beban ditangguhkan Deferred charge for
eksplorasi dan exploration and
pengembangan 707.550 (70.877) -- 636.673 development
Penyisihan piutang usaha 1.231.824 56.584 -- 1.288.408 Provision for impairment
Penyisihan persediaan Provision for inventories
rusak 5.015.999 1.140.289 -- 6.156.287 obsolescence
Properti investasi (202.804.887) -- -- (202.804.887) Property Investment
Beban ditangguhkan Deferred charge for
hak atas tanah (207.951) 15.039 -- (192.912) Land rights
Revaluasi aset tanah -- -- (460.684.199) (460.684.199) Land Revaluation
Rugi FiskalRugi Fiskal -- 61.019.241 -- 61.019.241 Fiscal Loss
Beban imbalan Expense employee
kerja 28.463.908 (2.429.989) 5.130.499 31.164.417 benefit
Sub Jumlah (162.685.494) 58.141.297 (455.553.700) (560.097.898) Sub Total
Entitas Anak Subsidiary
PT Sinkona Indonesia Lestari 488.943 (330.160) (7.600.754) (7.441.971) PT Sinkona Indonesia Lestari
PT Phapros Tbk (881.855) (461.066) (33.993) (1.376.914) PT Phapros Tbk
Sub Jumlah (392.912) (791.226) (7.634.747) (8.818.885) Sub Total
Total Liabilitas Pajak Tangguhan (163.078.406) 57.350.071 (463.188.447) (568.916.783) Total Deferred Tax Liabilities
b. Aset Pajak Tangguhan b. Deferred Tax Asset
Entitas Anak Subsidiaries
PT Kimia Farma Apotek 40.556.011 1.764.420 (39.649.909) 2.670.522 PT Kimia Farma Apotek
PT Kimia Farma Trading & Distribution 19.572.113 1.104.011 (16.120.519) 4.555.605 PT Kimia Farma Trading & Distribution
PT Kimia Farma Sungwun Pharmacopia -- 6.589.236 114.620 6.703.856 PT Kimia Farma Sungwun Pharmacopia
PT Phapros Tbk 16.552.056 1.630.920 (2.859.580) 15.323.396 PT Phapros Tbk
Jumlah Aset Pajak Tangguhan 76.680.180 11.088.587 (58.515.388) 29.253.379 Total Deferred Tax Assets
Pada tanggal 31 Maret 2020, Pemerintah menerbitkan Peraturan Pemerintah Pengganti Undang-Undang (Perpu) Republik Indonesia No. 1 Tahun 2020 yang telah menjadi Undang-Undang (UU) No. 2 Tahun 2020, serta menetapkan Peraturan Pemerintah (PP) No. 30 Tahun 2020 tentang Penurunan Tarif Pajak Penghasilan bagi Wajib Pajak Badan Dalam Negeri yang Berbentuk Perseroan Terbuka dan berlaku sejak tanggal 19 Juni 2020. Aturan tersebut menetapkan penurunan tarif pajak penghasilan wajib pajak badan dalam negeri dan bentuk usaha tetap dari semula 25% menjadi 22% untuk tahun pajak 2020 dan 2021 dan 20% mulai tahun pajak 2022 dan seterusnya. Pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2020 telah dihitung dengan menggunakan tarif pajak 22%.
On March 31, 2020, the Government issue Government Regulation in Lieu of Law (Perpu) of the Republic of Indonesia No. 1 of 2020 which has become Law (UU) No. 2 of 2020, as well as stipulated Government Regulation (PP) No. 30 of 2020 concerning Tariff Reduction for Domestic Public Companies Taxpayers and effective since June 19, 2020. The regulation has stipulated the reduction in the income tax rates for domestic corporate taxpayers and business establishments from 25% to 22% for Fiscal Year 2020 and 2021 and 20% for the Fiscal Year 2022 onwards. The Company’s corporate income tax for the year ended December 31, 2020 was calculated using the tax rate of 22%.
f. Pengampunan Pajak f. Tax Amnesty Perusahaan dan Entitas Anak mengikuti
program Pengampunan Pajak dan telah menyampaikan Surat Pernyataan Harta (SPH) kepada Menteri Keuangan Republik Indonesia. Surat Keterangan Pengampunan Pajak diterbitkan pada bulan April 2017. Kenaikan aset pengampunan pajak dicatat sebagai tambahan modal disetor sebesar Rp23.856.673.
The Company and Subsidiaries are following Tax Amnesty program and delivered Letter Wealth (SPH) to Finance Ministry of Indonesia. The tax amnesty letter has been published on April 2017. Increase of tax amnesty assets recorded as additional paid in capital amounted Rp23,856,673.