2021 2020 Kas di bank yang
34. BEBAN BUNGA DAN KEUANGAN INTEREST AND FINANCIAL CHARGES
2021 2020
Denda keterlambatan bayar 83.267 83.218 Penalty from late payment Beban bunga pinjaman 47.172 50.485 Interest from loan Beban bank dan lain-lain 22.930 30.020 Bank charges and others
Total 153.369 163.723 Total
35. PERPAJAKAN 35. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
2021 2020
Pajak Pertambahan Nilai 43.584 59.065 Value-Added Tax
Pajak penghasilan: Income taxes:
Pasal 22 4 148 Article 22
Pasal 23 505 3.157 Article 23
Pasal 25 - 78 Article 25
Pasal 28a 3.476 24.408 Article 28a
Total 47.569 86.856 Total
b. Utang pajak b. Taxes payable
2021 2020
Pajak penghasilan: Income taxes:
Pasal 4 (2) 735 415 Article 4 (2)
Pasal 21 37.924 35.476 Article 21
Pasal 23/26 3.654 4.882 Article 23/26
Pasal 15 495 48 Article 15
Pasal 29 19.723 12.010 Article 29
SKPKB - PPh 21 3 - SKPKB - PPh 21 Pajak Pertambahan Nilai 60.073 66.187 Value-Added Tax
Total 122.607 119.018 Total
c. Rekonsiliasi antara laba (rugi) sebelum manfaat (beban) pajak penghasilan, seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian, dengan taksiran rugi fiskal adalah sebagai berikut:
c. Reconciliation between profit (loss) before income tax benefit (expense), as shown in the consolidated statements of profit or loss and other comprehensive income, and the estimated fiscal loss is as follows:
2021 2020
Laba (rugi) sebelum manfaat (beban) Profit (loss) before income tax
pajak penghasilan menurut benefit (expense) per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 122.091 (927.306) other comprehensive income
Dikurangi: Deduct:
Laba Entitas Anak sebelum Profit of the Subsidiaries
beban pajak penghasilan dan before income tax expense and
transaksi eliminasi 47.798 2.672 elimination transactions
Rugi komersial sebelum taksiran Commercial profit (loss) before
beban pajak penghasilan yang income tax expense
dapat diatribusikan ke Perusahaan 74.293 (929.978) attributable to the Company
Beda temporer Temporary differences
Penyisihan kerugian penurunan Allowance for impaiment loss
nilai piutang 5.961 5.961 on receivables Penyisihan imbalan kerja karyawan 3.419 5.650 Retirement benefits Penyusutan aset tetap (167) (726) Depreciation of fixed assets
Beda tetap Permanent differences
Beban imbalan pasca kerja 5.540 5.669 Post-employment benefits expense
Bunga dan denda atas Interest and penalties for late
keterlambatan pembayaran pajak 729 678 payment of tax Jamuan dan sumbangan 723 1.117 Entertainment and donations
Perubahan nilai wajar Fair value of financial
instrumen keuangan 120 81 instruments Keuntungan selisih kurs (242.090) - Gain on foreign exchange Laba penjualan investasi (6.732) - Gain on divestment
Bagian atas laba (rugi) neto Equity in net profit (loss) of
entitas asosiasi (3.707) 324.294 associates
Penghasilan bunga yang Interest income subjected to
pajaknya bersifat final (196) (770) final tax
Taksiran rugi fiskal Estimated fiscal loss
sebelum kompensasi rugi fiskal (162.107) (588.024) before fiscal loss compensation
2021 2020
Rugi fiskal periode sebelumnya Fiscal loss of previous periods
Tahun fiskal 2020 (588.024) - Fiscal year of 2020 Tahun fiskal 2018 (1.526.595) (1.526.595) Fiscal year of 2018 Tahun fiskal 2017 (1.038.019) (1.038.019) Fiscal year of 2017 Tahun fiskal 2016 - (62.612) Fiscal year of 2016 Akumulasi rugi fiskal (3.314.745) (3.215.250) Accumulated fiscal loss
Beban pajak penghasilan - kini Income tax expense - current
Perusahaan - - Company Entitas Anak 16.933 14.277 Subsidiaries
Total Beban Pajak Total Income Tax
Penghasilan - Kini 16.933 14.277 Expense - Current
d. Pajak tangguhan d. Deferred tax
Dibebankan ke
penghasilan Penyesuaian
Dikreditkan komprehensif akibat Penyesuaian saldo
(dibebankan) lain/ perubahan atas penerapan
Pada awal ke laba rugi/ Charged tarif pajak/ PSAK baru/ Pada akhir
tahun/ Credited to other Adjustment Adjustment upon tahun/
At beginning (charged) to comprehensive due to changes application of At end of of year profit or loss income in tax rates new PSAK year
Aset (liabilitas) Deferred tax
pajak tangguhan assets (liabilities)
Liabilitas imbalan Post-employment
pascakerja 35.133 (7.622) (2.888) 6.020 - 30.643 benefits liabilities Aset tetap (3.372) 543 - (337) - (3.166) Fixed assets
Penyisihan penurunan Allowance for impairment
nilai piutang 18.495 (4.367) - 1.850 - 15.978 of receivables
Penyisihan penurunan Allowance for inventory
nilai persediaan 76 (84) - 8 - - obsolescence Akrual pesangon 87 445 - 9 - 541 Accrued severance Rugi fiskal 8.811 1.353 - 881 - 11.045 Fiscal loss Aset pajak tangguhan 59.230 (9.732) (2.888) 8.431 - 55.041 Deferred tax assets
Aset (liabilitas) Deferred tax
pajak tangguhan assets (liabilities)
Liabilitas imbalan Post-employment
pascakerja 18.231 (2.297) (1.357) 1.824 - 16.401 benefits liabilities Rugi fiskal 2.454 (746) - 233 - 1.941 Fiscal loss
Penyisihan penurunan Allowance for inventory
nilai persediaan 3.061 - - 306 - 3.367 obsolescence
Penyisihan piutang Allowance for impairment
tak tertagih 5.245 297 - 524 - 6.066 of receivables Aset tetap (130.685) 9.968 - (13.069) - (133.786) Fixed assets Liabilitas pajak tangguhan (101.694) 7.222 (1.357) (10.182) - (106.011) Deferred tax liabilities
2021
Dibebankan ke
penghasilan Penyesuaian
Dikreditkan komprehensif akibat Penyesuaian saldo
(dibebankan) lain/ perubahan atas penerapan
Pada awal ke laba rugi/ Charged tarif pajak/ PSAK baru/ Pada akhir
tahun/ Credited to other Adjustment Adjustment upon tahun/
At beginning (charged) to comprehensive due to changes application of At end of of year profit or loss income in tax rates new PSAK year
Aset (liabilitas) Deferred tax
pajak tangguhan assets (liabilities)
Liabilitas imbalan Post-employment
pascakerja 43.170 6.292 (5.695) (8.634) - 35.133 benefits liabilities Aset tetap 8.569 (10.227) - (1.714) - (3.372) Fixed assets
Penyisihan penurunan Allowance for impairment
nilai piutang 9.065 9.323 - (1.813) 1.920 18.495 of receivables
Penyisihan penurunan Allowance for inventory
nilai persediaan 96 - - (20) - 76 obsolescence Akrual pesangon 145 (29) - (29) - 87 Accrued severance Rugi fiskal 32.978 (17.572) - (6.595) - 8.811 Fiscal loss Aset pajak tangguhan 94.023 (12.213) (5.695) (18.805) 1.920 59.230 Deferred tax assets
Aset (liabilitas) Deferred tax
pajak tangguhan assets (liabilities)
Liabilitas imbalan Post-employment
pascakerja 19.960 3.003 (730) (4.002) - 18.231 benefits liabilities Rugi fiskal 6.103 (2.428) - (1.221) - 2.454 Fiscal loss
Penyisihan penurunan Allowance for inventory
nilai persediaan 4.203 (301) - (841) - 3.061 obsolescence
Penyisihan piutang Allowance for impairment
tak tertagih 1.774 1.146 - (355) 2.680 5.245 of receivables Aset tetap (177.960) 35.411 - 11.864 - (130.685) Fixed assets Liabilitas pajak tangguhan (145.920) 36.831 (730) 5.445 2.680 (101.694) Deferred tax liabilities
2020
Perusahaan dan beberapa Entitas Anak telah menyediakan penilaian penuh untuk penyisihan atas kerugian fiskal karena manajemen berkeyakinan bahwa tidak ada kemungkinan laba kena pajak yang cukup akan tersedia untuk utilisasi aset pajak tangguhan.
The Company and certain Subsidiaries provided full valuation of allowances for fiscal loss since management believes that it is no longer probable that sufficient taxable profits will be available for the deferred tax assets to be utilized.
e. Surat Ketetapan Pajak dan Surat Tagihan Pajak e. Tax Assessment Letters and Tax Collection Letters
Pada tanggal 31 Desember 2021, Kelompok Usaha memiliki Surat Ketetapan Pajak (SKP) dan Surat Tagihan Pajak (STP) yang belum dilunasi sebagai berikut:
As of December 31, 2021, the Group has Tax Assessment Letters (SKP) and Tax Collection Letters (STP) which are not yet settled as follows:
Pasal 21/ Pasal 23/ Pasal 25/29/ Pasal 4 (2)/ PPN/ Total/