60 RFL dan Ship Finance International Limited (“SFIL”)
25. BEBAN USAHA OPERATING EXPENSES
2021 2020
(Enam bulan/ (Enam bulan/
Six months) Six months)
Gaji, upah dan kesejahteraan Salaries, wages and other
karyawan 3,489,865 3,496,038 employees’ benefits
Honorarium tenaga ahli 423,366 643,829 Professional fees
Penyusutan aset hak guna 286,955 -- Right of use Asset's depreciation
Jamuan, iklan dan promosi 250,014 266,631 Entertainment, advertising and promotions
Penyusutan (Catatan 11) 191,967 197,896 Depreciation (Note 11)
Perlengkapan kantor 170,221 232,985 Office supplies
Prasarana 168,731 181,345 Utilities
Sewa 84,706 342,281 Rental
Penyisihan atas imbalan kerja (Catatan 31) 72,528 101,340 Provision for employment benefits (Note 31)
Perjalanan dinas 64,260 117,426 Business travel
Sumbangan 24,554 5,404 Contributions
Asuransi 22,533 6,347 Insurance
Lain-lain 192,436 195,160 Others
Jumlah 5,442,136 5,786,682 Total
26. PENGHASILAN (BEBAN) LAINNYA 26. OTHER INCOME (EXPENSES)
a. Laba (rugi) selisih kurs - bersih a. Gain (loss) on foreign exchange – net Akun ini merupakan laba (rugi) selisih kurs
bersih yang berasal dari aset dan liabilitas moneter Perusahaan dalam mata uang asing.
This account represents gain (loss) on foreign exchange arising from the Company’s monetary assets and liabilities denominated in foreign currencies.
b. Lain-lain - bersih b. Others – net
Akun ini termasuk di dalamnya, antara lain, beban pajak sehubungan dengan denda pajak dan hasil dari pemeriksaan pajak.
This account includes, among others, tax expenses related to tax penalties and result of tax assessments.
27. BEBAN KEUANGAN 27. FINANCE COSTS
2021 2020
(Enam bulan/ (Enam bulan/
Six months) Six months)
Beban bunga utang: Interest expense on:
Pinjaman (Catatan 16) 1,610,011 510,126 Loans (Note 16)
Sewa pembiayaan (Catatan 17) -- 5,840,624 Finance lease (Note 17)
Utang kepada pihak berelasi (Catatan 15) -- 1,401,408 Payable to a related party (Note 15)
Lain-lain 18,006 17,128 Others
Sub-Total 1,628,017 7,769,286 Sub-total
Beban amortisasi biaya transaksi Amortization of transaction
sewa pembiayaan -- (328,215) costs of finance lease
Jumlah beban bunga 1,628,017 7,441,071 Total interest expense
Beban bank 136,297 137,779 Bank charges
Jumlah 1,764,314 7,578,850 Total
28. PAJAK PENGHASILAN 28. INCOME TAXES
Manfaat (beban) pajak penghasilan Perusahaaan terdiri dari:
The Company’s income tax benefit (expenses) consists of the following:
64
2021 2020
(Enam bulan/ (Enam bulan/
Six months) Six months)
Beban pajak kini Current tax
Perusahaan -- -- The Company
Jumlah beban pajak kini -- -- Total current tax
Manfaat (beban) pajak tangguhan Deferred tax benefit (expenses)
Perusahaan (502,962) 1,075,949 The Company
Jumlah manfaat (beban) pajak tangguhan (502,962) 1,075,949 Total deferred tax benefit (expenses)
Jumlah manfaat (beban) pajak (502,962) 1,075,949 Total tax benefit (expenses)
Pajak Kini Current Tax
Rekonsiliasi antara laba (rugi) sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain dengan rugi kena pajak adalah sebagai berikut:
Reconciliation between profit (loss) before tax per statements of profit or loss and comprehensive income and fiscal loss is as follows:
2021 2020
(Enam bulan/ (Enam bulan/
Six months) Six months)
Laba (Rugi) sebelum pajak Profit (Loss) before tax
menurut laporan laba rugi dan per consolidated statements
penghasilan komprehensif of profit or loss and other
lain konsolidasian 2,339,168 (11,508,187) comprehensive income
Dikurangi laba (rugi) sebelum pajak Less profit (loss) before tax of
Entitas anak -- (7,014,477) subsidiaries
Laba (Rugi) sebelum pajak Perusahaan 2,339,168 (4,493,710) Income (Loss) before tax of the Company
Ditambah (dikurangi): Add (deduct):
Beda temporer: Temporary differences:
Perbedaan antara penyusutan Difference between commercial and
komersial dan fiskal (2,216,823) (2,308,270) fiscal depreciation
Penyisihan imbalan kerja (148,479) 160,802 Provision for employment benefits
Sub-jumlah (2,365,302) (2,147,468) Sub-total
Beda tetap: Permanent differences:
Beban pajak lainnya 145,622 141,524 Other tax expense
Natura 19,561 15,414 Employee benefits
Jamuan 195,339 165,590 Entertainment
Penghasilan bunga (74,842) (165,538) Interest income
Representasi dan sumbangan 52,530 31,818 Representation and donation
Lain-lain 1,152 1,106 Others
Sub-jumlah 339,362 189,914 Sub-total
Laba (Rugi) fiskal 313,228 (6,451,264) Fiscal taxable (loss)
Akumulasi rugi fiskal, awal periode (47,239,859) (60,683,682) Fiscal loss carryforward, beginning of the period Akumulasi rugi fiskal, akhir periode (46,926,631) (67,134,946) Fiscal loss carryforward, end of the period
Selama periode-periode enam bulan yang berakhir pada 30 Juni 2021 dan 2020, Perusahaan tidak memiliki beban pajak kini karena Perusahaan mengalami kerugian fiskal. Kerugian fiskal dapat dimanfaatkan terhadap penghasilan kena pajak di masa depan untuk jangka waktu lima tahun setelah tahun rugi fiskal terjadi.
During the six-month periods ended June 30, 2021 and 2020, the Company has no current tax expense as the Company incurred fiscal loss position. The fiscal loss can be utilized against future taxable income for a period of five years subsequent to the year the fiscal loss was incurred.
Rincian lebih bayar pajak kini Perusahaan adalah sebagai berikut:
The details of current tax overpayment of the Company are computed as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2021 2020
Perusahaan The Company
Beban pajak kini -- -- Current tax expense
Dikurangi pembayaran pajak
penghasilan dimuka Less by prepaid income taxes
Pasal 22 34,675 35,267 Article 22
Pasal 23 103,170 351,367 Article 23
Pasal 28a 386,634 700,532 Article 22
Jumlah 524,479 1,087,166 Total
Kelebihan pembayaran (Catatan 8) (524,479) (1,087,166) Overpayment (Note 8)
Pajak Tangguhan Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan Perusahaan adalah sebagai berikut:
The details of the Company’s deferred tax assets and liabilities are as follows:
Liabilitas Pajak Tangguhan - bersih Deferred Tax Liabilities – net
Dibebankan Dikreditkan
Dikreditkan ke laporan Dikreditkan ke laporan
(dibebankan) pendapatan (dibebankan) pendapatan
ke laba rugi Dampak komprehensif ke laba rugi Dampak komprehensif
tahun berjalan/ Perubahan lain/ tahun berjalan/ Perubahan lain/
Credited Tarif Pajak/ Charged to Credited Tarif Pajak/ Credited to
1 January/ (charged) to Impaction other 31 Desember/ (charged) to Impaction other 30 Juni/
January 1, profit or loss Changes comprehensive December 31, profit or loss Changes comprehensive June 30,
2020 for the year in Tax rate income 2020 for the year in Tax rate income 2021
Perusahaan The Company
Penyisihan imbalan Provision for post
pasca kerja 1,208,025 (161,753) (209,834) 35,256 871,694 (32,665) 80,050 (42,104) 876,975 employment benefits
Perbedaan antara penyusutan Difference between commercial
komersial dan fiskal (68,390,136) (800,423) 8,302,870 -- (60,887,689) (487,701) -- -- (61,375,390) and fiscal depreciation
Kerugian penurunan Loss on impairment of
nilai aset tetap 4,068,818 -- (813,764) -- 3,255,054 -- -- -- 3,255,054 property & equipment
Rugi fiskal 15,170,921 (3,360,956) (2,361,993) -- 9,447,972 (62,646) -- -- 9,385,326 Fiscal loss
Liabilitas pajak tangguhan Deferred tax liabilities
Perusahaan - bersih (47,942,372) (4,323,132) 4,917,279 35,256 (47,312,969) (583,012) 80,050 (42,104) (47,858,035) Company - net
Perusahaan mengakui aset pajak tangguhan atas akumulasi kerugian fiskal karena manajemen berkeyakinan bahwa kemungkinan keuntungan kena pajak di masa yang akan datang akan tersedia untuk memanfaatkan rugi fiskal sebelum masa berlaku lima tahun sejak rugi fiskal tersebut terjadi.
The Company recognized deferred tax asset on its accumulated fiscal losses because management believes that probable future taxable profits will be available to utilize the fiscal loss prior to its five-year expiration period from the year the fiscal loss was incurred.
Rekonsiliasi antara manfaat pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to loss before tax is as follows:
66
2021 2020
(Enam bulan/ (Enam bulan/
Six months) Six months)
Laba (Rugi) sebelum pajak menurut laba rugi dan Income (Loss) before tax per consolidated statements to penghasilan komprehensif lain konsolidasian 2,339,168 (11,508,187) profit or loss and other comprehensive income
Pajak penghasilan dengan tarif pajak efektif 514,617 (2,877,047) Income tax at effective tax rates
Dampak pajak atas perbedaan yang tidak Tax effect of non-taxable income
dapat diperhitungkan menurut fiskal: (non-deductible expense):
Perusahaan The Company
Beban pajak lainnya 32,037 35,381 Other tax expense
Natura 4,303 3,854 Employee benefits
Jamuan 42,975 41,398 Entertainment
Penghasilan bunga (16,465) (41,385) Interest income
Representasi dan sumbangan 11,557 7,955 Representation and donation
Lain-lain 253 277 Others
Penyesuaian atas pajak tangguhan (86,315) -- Adjustment of deferred tax
Entitas anak -- 1,753,618 Subsidiaries
Beban (Manfaat) pajak penghasilan 502,962 (1,075,949) Total income tax expense (benefit)
29. LABA PER SAHAM DASAR 29. EARNING PER SHARE
Perhitungan laba per saham dasar berdasarkan pada data berikut ini:
The computation of earning per share is based on the following data:
2021 2020
(Enam bulan/ (Enam bulan/
Six months) Six months)
Laba (Rugi) bersih periode berjalan yang dapat Income (Loss) for the period attributable to diatribusikan kepada pemilik entitas induk 1,836,206 (10,432,238) owners of the Company
Jumlah rata-rata tertimbang saham Weighted average number of
yang beredar (lembar) 2,659,850,000 2,659,850,000 shares outstanding (shares)
Laba (Rugi) per saham dasar 0.0007 (0.0039) Basic Earning (Loss) per share
Laba per saham dilusian tidak dihitung karena tidak ada saham yang berpotensi dilusian.
Diluted Income per share is not computed as there are no potential dilutive shares.
30. DIVIDEN TUNAI 30. CASH DIVIDENDS
Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 5 Agustus 2020 seperti yang dinyatakan dalam akta No. 20 tanggal 5 Agustus 2020 dari Yulia, S.H., tidak ada dividen yang diumumkan pada tahun 2020.
Based on the Annual General Meeting of Shareholders held on August 5, 2020, as stipulated in the Notarial Deed No. 20 dated August 5, 2020 of Yulia S.H., no dividends was declared in 2020.
Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 26 Juli 2019 seperti yang dinyatakan dalam akta No. 297 tanggal 26 Juli 2019 dari Yulia, S.H., tidak ada dividen yang diumumkan pada tahun 2019.
Based on the Annual General Meeting of Shareholders held on July 26, 2019, as stipulated in the Notarial Deed No. 297 dated July 26, 2019 of Yulia S.H., no dividends was declared in 2019.