47. Pendapatan Bunga dan Investasi 47. Interest and Investment Income 30 Juni/June 30 ,
2020 (Disajikan kembali
-Catatan 62/
2021 As restated - Note 62)
Pendapatan bunga atas: Interest income from:
Deposito berjangka 131.247.672.049 155.256.445.871 Time deposits
Surat berharga 62.597.599.649 99.962.205.108 Securities
Jasa giro 8.919.030.441 23.018.292.314 Current accounts
Pinjaman 3.979.047.222 5.346.591.666 Loan
Amortisasi dampak pendiskontoan Amortization of effect of discounting of
aset keuangan 2.157.300.119 828.703.246 financial assets
Jumlah 208.900.649.480 284.412.238.205 Total
48. Beban Bunga dan Keuangan Lainnya 48. Interest and Other Financial Charges
30 Juni/June 30 ,
2021 2020
Beban bunga atas: Interest expense:
Utang obligasi (Catatan 31) 385.677.872.849 426.074.744.163 Bonds payable (Note 31) Liabilitas kontrak (Catatan 25) 293.069.355.025 237.740.067.778 Contract liabilities (Note 25) Utang bank jangka panjang (Catatan 29) 150.668.073.452 193.820.451.389 Long-term bank loans (Note 29)
Amortisasi biaya emisi obligasi Amortization of bonds issuance cost
(Catatan 31) 24.658.742.155 28.044.578.270 (Note 31) Sewa (Catatan 30) 1.381.155.393 1.623.994.858 Lease (Note 30)
Amortisasi dampak pendiskontoan Amortization of effect of discounting
liabilitas keuangan 3.256.741.237 2.616.402.872 financial liabilities
Jumlah 858.711.940.111 889.920.239.330 Total
49. Lain-lain – Bersih 49. Others – Net
30 Juni/June 30 , 2020 (Disajikan kembali
-Catatan 62/
2021 As restated - Note 62)
Jasa manajemen 29.569.696.373 30.060.173.123 Management fees Keuntungan dari kegiatan
pengelolaan - bersih 27.967.625.693 23.031.704.816 Gain from estate management - net
Cadangan kerugian penurunan piutang Allowance for impairment of trade
usaha (Catatan 6) (266.474.702) - accounts receivable (Note 6) Lain-lain 58.745.116.347 (44.816.388.303) Others - net
Jumlah - bersih 116.015.963.711 8.275.489.636 Total
Lain-lain termasuk pendapatan dari pembatalan, biaya administrasi bank dan penghasilan imbalan kerja jangka panjang.
Others include cancellation fees, bank administration charges and long-term employee benefit income.
50. Perpajakan 50. Taxation
a. Pajak Kini a. Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut:
A reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and taxable income follows:
30 Juni/June 30 , 2020 (Disajikan kembali
-Catatan 62/
2021 As restated - Note 62)
Laba (rugi) sebelum pajak menurut Profit (loss) before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss
komprehensif lain konsolidasian 748.389.232.827 (116.792.194.837) and other comprehensive income Ditambah beban pajak final Perusahaan 53.279.556.822 40.885.800.549 Add final tax expense of the Company
Penyesuaian untuk beban (pendapatan) Add (deduct) expenses (income)
yang bersifat final - bersih (515.916.547.052) 118.763.393.071 already subjected to final tax - net Laba sebelum pajak 285.752.242.597 42.856.998.783 Profit before tax
Laba entitas anak sebelum pajak (282.353.241.597) (61.481.187.322) Profit before tax of the subsidiaries Laba kena pajak (rugi fiskal) 3.399.001.000 (18.624.188.539) Taxable income (fiscal loss)
Perhitungan beban (penghasilan) pajak kini dan utang pajak adalah sebagai berikut:
The details of current tax expense (benefit) and taxes payable follows:
30 Juni/June 30 , 2020 (Disajikan kembali
-Catatan 62/
2021 As restated - Note 62)
Perusahaan 645.810.190 - Company
Entitas anak Subsidiaries
PT Perwita Margasakti 303.669.074 691.169.200 PT Perwita Margasakti
PT Phinisindo Zamrud Nusantara 216.912.080 7.725.740 PT Phinisindo Zamrud Nusantara PT Royal Oriental 133.108.360 256.291.640 PT Royal Oriental
Global Prime Capital Pte. Ltd. 103.594.763 (4.523.905.600) Global Prime Capital Pte. Ltd.
PT Putra Alvita Pratama 16.831.320 - PT Putra Alvita Pratama
PT Kembangan Permai Development 8.484.498 - PT Kembangan Permai Development PT Serpong Mas Media - 205.928.711 PT Serpong Mas Media
PT Sinarwijaya Ekapratista - 33.749.980 PT Sinarwijaya Ekapratista PT Garwita Sentra Utama - 8.357.580 PT Garwita Sentra Utama Global Prime Treasury Pte. Ltd. - 1.559.439.394 Global Prime Treasury Pte. Ltd.
Jumlah 782.600.095 (1.761.243.355) Subtotal
Jumlah beban (manfaat) pajak 1.428.410.285 (1.761.243.355) Total current tax expense (benefit)
Pajak penghasilan dibayar dimuka Less prepaid income taxes
Perusahaan 360.914.271 - Company Entitas anak 329.407.557 1.511.010.306 Subsidiaries
Jumlah 690.321.828 1.511.010.306 Total prepaid income taxes
Utang pajak (pajak dibayar dimuka) Tax payable (prepaid tax) from
periode berjalan 738.088.457 (3.272.253.661) current period
Utang pajak periode sebelumnya - 52.147.822.172 Tax payable from previous period Utang pajak 738.088.457 48.875.568.511 Taxes payable
30 Juni/June 30 , 2020 (Disajikan kembali
-Catatan 62/
2021 As restated - Note 62)
Terdiri dari: Details:
Utang pajak Taxes payable
Perusahaan 284.895.919 - Company Entitas anak 453.192.538 48.875.568.511 Subsidiaries Jumlah (Catatan 22) 738.088.457 48.875.568.511 Total (Note 22)
Pada tanggal 31 Maret 2020, Pemerintah Indonesia menerbitkan Peraturan Pemerintah No. 1/2020 yang telah disahkan
menjadi UU No. 2 Tahun 2020 tanggal 16 Mei 2020 tentang Kebijakan Keuangan
Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease (Covid-19) yang antara lain mengubah tarif pajak penghasilan badan dari sebelumnya 25% menjadi 22% untuk tahun-tahun pajak 2020 dan 2021, dan menjadi 20% mulai tahun pajak 2022.
Perusahaan sebagai wajib pajak perusahaan publik dalam negeri dengan jumlah saham beredar pada bursa efek di Indonesia paling sedikit 40% dan memenuhi persyaratan tertentu sebagaimana diatur berdasarkan Peraturan Pemerintah, memperoleh tarif 3% lebih rendah dari tarif pajak penghasilan badan yang disebutkan di atas. Grup telah menerapkan perubahan tarif pajak penghasilan badan yang baru tersebut dalam perhitungan pajaknya.
On March 31, 2020, the Government issued Government Regulation No. 1/2020 which has been passed into Law No. 2 Year 2020 dated May 16, 2020 relating to State Financial Policies and Financial System Stability in Response to Corona Virus Disease (Covid-19) outbreak in which among others, changed the corporate income tax rate from previously 25% to 22% for fiscal years 2020 and 2021, and further decrease to 20% in fiscal year 2022.
The Company as a domestic public company tax payer with total number of shares on the stock exchange of Indonesia at least 40% meeting certain requirements of Government Regulation, can avail of further 3% reduction from the tax rate as mentioned above. The Group has adopted the change of new corporate income tax rate in computing its income taxes.
b. Pajak Final b. Final Tax
Perhitungan beban pajak final dan pajak dibayar dimuka adalah sebagai berikut:
The final tax expense and prepaid taxes are computed follows:
30 Juni/June 30 ,
2021 2020
Pajak penghasilan final: Final income tax
Perusahaan The Company
Penjualan 39.164.642.527 26.322.025.072 Sales
Sewa dan jasa pelayanan 14.114.914.295 14.563.775.477 Rental and service charge
Jumlah 53.279.556.822 40.885.800.549 Subtotal
30 Juni/June 30 ,
2021 2020
Pajak penghasilan final: Final income tax
Entitas anak Subsidiaries
PT Royal Oriental 14.323.966.018 18.137.928.777 PT Royal Oriental PT Duta Pertiwi Tbk 6.649.499.365 6.214.437.050 PT Duta Pertiwi Tbk PT Duta Cakra Pesona 5.767.207.021 5.857.525.658 PT Duta Cakra Pesona PT Sinar Mas Wisesa 3.904.218.234 2.037.464.625 PT Sinar Mas Wisesa PT Sinar Mas Teladan 3.782.505.933 5.192.443.259 PT Sinar Mas Teladan PT Prima Sehati 3.503.596.419 3.548.802.560 PT Prima Sehati PT Wijaya Pratama Raya 2.915.017.230 3.289.844.952 PT Wijaya Pratama Raya PT Perwita Margasakti 2.652.522.477 3.692.731.971 PT Perwita Margasakti PT Sinarwijaya Ekapratista 2.636.367.191 1.857.869.860 PT Sinarwijaya Ekapratista PT Putra Alvita Pratama 2.014.953.204 2.599.503.116 PT Putra Alvita Pratama PT Phinisindo Zamrud Nusantara 1.102.032.309 1.789.153.182 PT Phinisindo Zamrud Nusantara PT Garwita Sentra Utama 1.003.479.263 239.212.450 PT Garwita Sentra Utama PT Misaya Properindo 930.466.400 543.762.935 PT Misaya Properindo PT Bumi Megah Graha Asri 911.161.238 534.992.811 PT Bumi Megah Graha Asri
PT Kembangan Permai PT Kembangan Permai
Development 704.139.663 387.223.522 Development
PT Mustika Karya Sejati 466.114.692 - PT Mustika Karya Sejati PT Mekanusa Cipta 151.106.231 291.689.045 PT Mekanusa Cipta
PT Bumi Megah Graha Utama 78.679.022 48.511.478 PT Bumi Megah Graha Utama PT Anekagriya Buminusa 51.449.925 263.975 PT Anekagriya Buminusa PT Duta Semesta Mas 36.950.186 678.364 PT Duta Semesta Mas PT Saranapapan Ekasejati 30.886.360 57.552.149 PT Saranapapan Ekasejati PT Kanaka Grahaasri 339.018 12.454.788 PT Kanaka Grahaasri PT Putra Tirta Wisata - 210.200.000 PT Putra Tirta Wisata PT Sinarwisata Lestari - 20.590.909 PT Sinarwisata Lestari
Jumlah 53.616.657.399 56.564.837.436 Subtotal
Jumlah 106.896.214.221 97.450.637.985 Total
Pajak penghasilan dibayar dimuka Less prepaid income taxes
Final Final
Perusahaan 205.426.512.385 143.076.233.744 The Company
Entitas anak 193.306.396.231 165.942.338.149 Subsidiaries
Jumlah 398.732.908.616 309.018.571.893 Total
Pajak dibayar dimuka (291.836.694.395) (211.567.933.908) Prepaid taxes
Terdiri dari: Details:
Perusahaan Company
Pasal 4 ayat 2 152.146.955.563 102.190.433.195 Article 4 paragraph 2
Entitas anak Subsidiaries
Pasal 4 ayat 2 139.689.738.832 109.377.500.713 Article 4 paragraph 2 Jumlah (Catatan 10) 291.836.694.395 211.567.933.908 Total (Note 10)
c. Surat Ketetapan Pajak c. Tax Assessment Letter
Selama tahun 2020, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Badan, PPh Pasal 23 dan PPN untuk tahun fiskal 2017 yang telah dilunasi oleh Perusahaan pada tahun 2020.
In 2020, the Company received Tax Assessment Underpayment Letter for Corporate Income Tax, Tax Art 23 and Value Added Tax for fiscal year 2017, which had been settled by the Company in 2020.
Berdasarkan SKPKB tertanggal 20 Desember 2018, rugi fiskal PT Duta
Pertiwi Tbk (DUTI), entitas anak, tahun 2017 menjadi laba kena pajak dengan jumlah kurang bayar sebesar Rp 13.402.145.700. DUTI telah melakukan pembayaran atas SKPKB tersebut pada tanggal 27 Desember 2018 dan mencatatnya sebagai pajak dibayar dimuka (Catatan 11). DUTI telah menyampaikan surat keberatan atas SKPKB tersebut pada tanggal 18 Februari 2019. Berdasarkan Surat Keputusan Direktur Jenderal Pajak No. KEP-01953/KEB/WPJ.19/2019 tanggal 19 Desember 2019, keberatan atas SKPKB tersebut ditolak. DUTI mengajukan banding atas keputusan tersebut ke Pengadilan Pajak pada tanggal 17 Maret 2020 dan
dikabulkan oleh Pengadilan Pajak melalui Surat Keputusan No.
PUT-003639.15/2020/PP/M.XIA Tahun 2021 tanggal 19 April 2021. Berdasarkan Surat Keputusan tersebut, DUTI menerima pengembalian atas pembayaran SKPKB tersebut dan rugi fiskal tahun 2017 menjadi sebesar Rp 58.993.553.772 (setelah kompensasi laba kena pajak tahun 2018
dan 2019 masing-masing sebesar Rp 2.462.799.394 dan Rp 3.921.842.492).
Based on Tax Assessment Underpayment Letter dated December 20, 2018, fiscal loss of PT Duta Pertiwi Tbk (DUTI), a subsidiary, for 2017 become taxable income with the
amount of underpayment amounting to Rp 13,402,145,700. DUTI has paid for the
underpayment on December 27, 2018 and recorded as prepaid tax (Note 11). DUTI has submitted an objection letter for the aforementioned Tax Assessment Underpayment Letter on February 18, 2019.
Based on the Decision Letter of the
Director of General of Tax No. KEP-01953/KEB/WPJ.19/2019 dated
December 19, 2019, the aforementioned objection letter was rejected. DUTI filed an appeal to Tax Court on March 17, 2020 and was granted based on the Decision Letter No. PUT-003639.15/2020/PP/M.XIA Year 2021 dated April 19, 2021. Based on the aforementioned Decision Letter, DUTI received the refund of the underpayment and fiscal loss in 2017 become amounting to Rp 58,993,553,772 (after compensate with the 2018 and 2019 taxable income
amounting to Rp 2,462,799,394 and Rp 3,921,842,492, respectively).
51. Laba (Rugi) Per Saham Dasar 51. Basic Earnings (Loss) Per Share