June 30, June 30,
2022 2021
Beban karyawan Personnel expenses
Gaji, upah dan imbalan kerja Salaries, wages and
karyawan 98.604 111.492 employee benefits
Beban umum dan General and administrative
administrasi expenses
Perjalanan dinas 9.798 3.689 Transportation and travel Penyusutan (Catatan 14) 6.687 6.613 Depreciation (Note 14) Honorarium tenaga ahli 5.432 3.635 Professional fees Pajak dan asuransi 5.411 6.947 Taxes and insurance Pemeliharaan dan perbaikan 4.354 6.234 Repairs and maintenance
Utilitas 4.268 4.167 Utilities
Representasi dan jamuan 4.020 2.727 Representation and entertainment
Lain-lain 40.375 27.086 Others
Total 80.345 61.098 Total
Beban penjualan Selling expenses
Transportasi 19.872 20.978 Transportation
Gaji, upah dan kesejahteraan Salaries, wages and
karyawan 6.826 8.934 employee benefits
Lain-lain 8.120 5.585 Others
Total 34.818 35.497 Total
34. BEBAN BUNGA DAN KEUANGAN 34. INTEREST AND FINANCIAL CHARGES 30 Juni/ 30 Juni/
June 30, June 30,
2022 2021
Denda keterlambatan bayar 41.856 41.082 Penalty from late payment Beban bunga pinjaman 25.512 24.860 Interest from loan Beban bank dan lain-lain 6.818 8.495 Bank charges and others
Total 74.186 74.437 Total
35. PERPAJAKAN 35. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
30 Juni/ 31 Desember/
June 30, December 31,
2022 2021
Pajak Pertambahan Nilai 57.679 43.584 Value-Added Tax
Pajak penghasilan: Income taxes:
Pasal 22 269 4 Article 22
Pasal 23 1.650 505 Article 23
Pasal 25 2.815 - Article 25 Pasal 28a 3.576 3.476 Article 28a
b. Utang pajak b. Taxes payable 30 Juni/ 31 Desember/
June 30, December 31,
2022 2021
Pajak penghasilan: Income taxes:
Pasal 4 (2) 384 735 Article 4 (2) Pasal 15 1 495 Article 15
Pasal 21 35.332 37.924 Article 21
Pasal 23/26 4.432 3.654 Article 23/26
Pasal 29 19.652 19.723 Article 29
SKPKB - PPh 21 - 3 SKPKB - PPh 21 Pajak Pertambahan Nilai 71.384 60.073 Value-Added Tax
Total 131.185 122.607 Total
c. Rekonsiliasi antara 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 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:
30 Juni/ 30 Juni/
June 30, June 30,
2022 2021
Rugi sebelum manfaat (beban) Loss before income tax benefit
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian (80.294) (37.501) other comprehensive income
Dikurangi: Deduct:
Laba (rugi) Entitas Anak sebelum Profit (loss) of the Subsidiaries
beban pajak penghasilan dan before income tax expense and
transaksi eliminasi 30.581 8.961 elimination transactions
Rugi komersial sebelum taksiran Commercial loss before
beban pajak penghasilan yang income tax expense
dapat diatribusikan ke Perusahaan (110.875) (46.462) attributable to the Company
Beda temporer Temporary differences
Penyisihan kerugian penurunan Allowance for impairment loss
nilai piutang 5.961 5.961 on receivables Penyusutan aset tetap (580) (267) Depreciation of fixed assets
Beda tetap Permanent differences
Beban imbalan pasca kerja 2.533 3.155 Post-employment benefits
Bunga dan denda atas Interest and penalties for late
keterlambatan pembayaran pajak 303 474 payment of tax Jamuan dan sumbangan 440 396 Entertainment and donations
Perubahan nilai wajar Fair value of financial
instrumen keuangan 9 125 instruments
Bagian atas laba (rugi) neto Equity in net profit (loss) of
entitas asosiasi (19.412) 32.581 associates
Penghasilan bunga yang Interest income subjected to
pajaknya bersifat final (66) (142) final tax
30 Juni/ 30 Juni/
June 30, June 30,
2022 2021
Taksiran rugi fiskal sebelum Estimated fiscal loss before
kompensasi rugi fiskal (121.687) (4.179) fiscal loss compensation
Rugi fiskal periode sebelumnya Fiscal loss of previous periods
Tahun fiskal 2021 (162.107) - Fiscal year of 2021 Tahun fiskal 2020 (588.024) (588.024) Fiscal year of 2020 Tahun fiskal 2019 (1.526.595) (1.526.595) Fiscal year of 2019 Tahun fiskal 2018 (1.038.019) (1.038.019) Fiscal year of 2018 Tahun fiskal 2017 - (62.613) Fiscal year of 2017 Akumulasi rugi fiskal (3.436.432) (3.219.430) Accumulated fiscal loss
Beban pajak penghasilan - kini Income tax expense - current
Perusahaan - - Company Entitas Anak (11.955) (8.687) Subsidiaries
Total Beban Pajak Total Income Tax
Penghasilan - Kini (11.955) (8.687) 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 periode/
At beginning (charged) to comprehensive due to changes application of At end of of year profit or loss income in tax rates new PSAK period
Aset (liabilitas) Deferred tax
pajak tangguhan assets (liabilities)
Liabilitas imbalan Post-employment
pascakerja 30.643 159 - - - 30.802 benefits liabilities Aset tetap (3.166) (6.376) - - - (9.542) Fixed assets
Penyisihan penurunan Allowance for impairment
nilai piutang 15.978 161 - - - 16.139 of receivables Akrual pesangon 541 - - - - 541 Accrued severance Rugi fiskal 11.045 2.916 - - - 13.961 Fiscal loss Aset pajak tangguhan 55.041 (3.140) - - - 51.901 Deferred tax assets
Aset (liabilitas) Deferred tax
pajak tangguhan assets (liabilities)
Liabilitas imbalan Post-employment
pascakerja 16.401 - - - - 16.401 benefits liabilities Rugi fiskal 1.941 - - - - 1.941 Fiscal loss
Penyisihan penurunan Allowance for inventory
nilai persediaan 3.367 - - - - 3.367 obsolescence
Penyisihan piutang Allowance for impairment
tak tertagih 6.066 - - - - 6.066 of receivables Aset tetap (133.786) (3.234) - - - (137.020) Fixed assets Liabilitas pajak tangguhan (106.011) (3.234) - - - (109.245) Deferred tax liabilities
30 Juni/ June 30, 2022
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
31 Desember/ December 31, 2021
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 30 Juni 2022, Grup memiliki Surat Ketetapan Pajak (SKP) dan Surat Tagihan Pajak (STP) yang belum dilunasi sebagai berikut:
As of June 30, 2022, 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/