Besarnya imbalan pasca-kerja dihitung
berdasarkan peraturan yang berlaku, yakni Undang-undang No. 13 Tahun 2003 tanggal
25 Maret 2003. Tidak terdapat pendanaan khusus yang dibentuk atas imbalan kerja jangka panjang tersebut.
The amount of post-employment benefits is determined based on Law No. 13 Year 2003, dated March 25, 2003. No funding of the long-term employee benefits has been made to date.
Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang dilakukan oleh PT Biro Pusat Aktuaria, aktuaris independen, tertanggal 18 Februari 2020.
The latest actuarial valuation upon the long-term employee benefits liability was from PT Biro Pusat Aktuaria, an independent actuary, dated February 18, 2020.
Jumlah karyawan yang berhak atas imbalan kerja jangka panjang tersebut adalah 678 karyawan di 30 September 2020 dan 683 di tahun 2019.
Number of eligible employees is 678 as of September 30, 2020 and 683 in 2019.
Jumlah-jumlah yang diakui dalam Iaporan laba rugi dan penghasilan komprehensif lain konsolidasian sehubungan dengan imbalan pasti adalah sebagai berikut:
Amounts recognized in the consolidated statement of profit or loss and other comprehensive income in respect of this benefit plans follows:
2020 2019
Biaya jasa: Service cost:
Biaya jasa kini Current service costs
Biaya jasa lalu Past service cost
Biaya bunga neto Net interest expense
Pengukuran kembali imbalan kerja Remeasurement of other long term
jangka panjang lainnya employee benefits
Komponen biaya imbalan pasti Components of defined benefit costs
yang diakui di laba rugi - - recognized in profit or loss
Pengukuran kembali liabilitas imbalan Remeasurement on the defined benefit
pasti: liability:
Kerugian (keuntungan) aktuarial
yang timbul dari: Actuarial loss (gains) arising from:
Perubahan asumsi demografi Changes in demographic assumptions
Perubahan asumsi keuangan Changes in financial assumptions
Penyesuaian pengalaman Experience adjustments
Komponen biaya imbalan pasti yang Components of defined benefit costs
diakui di penghasilan komprehensif recognized in other comprehensive
lain (8,706,519,747) (6,878,382,750) income
Jumlah (8,706,519,747) (6,878,382,750) Total
Beban imbalan kerja jangka panjang disajikan
sebagai bagian dari “Beban usaha” (Catatan 29). Long-term presented as part of “Operating expenses” employee benefits expense is (Note 29).
Pengukuran kembali atas liabilitas imbalan pasti diakui dalam penghasilan komprehensif lain.
The remeasurement of the net defined benefit liability is included in other comprehensive income.
Mutasi nilai kini liabilitas imbalan pasti adalah sebagai berikut:
Movements of present value of defined benefit obligation follows:
2020 2019
Saldo awal tahun 60.608.499.000 47.217.027.000 Balance at the beginning of the year Biaya jasa kini 8.706.519.706 7.642.522.000 Current service costs
Biaya bunga 3.961.509.000 Interest cost
Biaya jasa lalu Past service costs
Kerugian (keuntungan) pengukuran kembali
Kerugian (keuntungan) aktuarial Remeasurement loss (gains)
yang timbul dari: Actuarial loss (gains) arising from:
Perubahan asumsi demografi Changes in demographic assumptions
Perubahan asumsi keuangan 2.857.947.000 Changes in financial assumptions
Penyesuaian pengalaman (971.259.000) Experience adjustments
Pembayaran imbalan (824.314.486) (99.247.000) Benefits paid
Saldo akhir tahun 68.490.704.220 60.608.499.000 Balance at the end of the year
Asumsi-asumsi aktuarial utama yang digunakan dalam perhitungan imbalan kerja jangka panjang:
Principal actuarial assumptions used in valuation of the long-term employee benefits:
2020 2019
Tingkat diskonto 5,42% - 8,19% 5,42% - 8,19% Discount rate
Tingkat kenaikan gaji 8% 8% Future salary increase
Tingkat mortalita TMI '11 TMI '11 Mortality rate
Usia pensiun 56 56 Retirement age
Analisa sensitivitas dari perubahan asumsi-asumsi utama terhadap liabilitas imbalan kerja jangka panjang pada tanggal 31 Desember 2019 adalah sebagai berikut:
The sensitivities of the overall long-term employee benefit liabilities to changes in the weighted
principal assumptions as of
December 31, 2019 as follows:
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Assumptions Increase in Assumptions Decrease in Assumptions
Tingkat diskonto 1% (6.315.390.000) 7.408.610.000 Discount rate
Tingkat kenaikan gaji masa depan 1% 7.640.322.000 (6.615.237.000) Future salary incremental rate
Impact on Increase (Decrease) of Defined Benefit Liability
Dampak kenaikan (penurunan) terhadap liabilitas imbalan pasti/ 31 Desember/December 31, 2019
31. Pajak Penghasilan 31. Income Tax
a. Beban (manfaat) pajak terdiri dari: a. The tax expense (benefit) consist of
the following:
2020 2019
Pajak kini - - Current tax Pajak tangguhan - (1,347,614,001) Deferred tax Jumlah - (1,347,614,001) Total
b. Pajak Kini
Rekonsiliasi antara laba (rugi) sebelum pajak penghasilan menurut laporan laba rugi
dan penghasilan komprehensif lain
konsolidasian dengan akumulasi rugi fiskal adalah sebagai berikut:
b. Current Tax
A reconciliation between profit (loss) before tax per consolidated statements of profit or loss and other comprehensive income and accumulated fiscal losses follows:
2020 2019
Laba (rugi) sebelum pajak menurut Profit (Loss) before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian (24.376.985.472) 31.921.633.688 other comprehensive income Loss before tax of the Rugi sebelum pajak entitas anak 1.681.626.787 47.168.436 subsidiaries
Laba (rugi) sebelum pajak Perusahaan (22.695.358.685) 31.968.802.124 Profit (loss) before tax of the Company
Perbedaan temporer: Temporary differences:
Imbalan kerja jangka panjang 8.706.519.747 11.509.446.000 Long-term employee benefits Pembiayaan Kendaraan (318.289.689) (480.964.602) Vehicle Leasing
Perbedaan tetap: Permanent differences:
Jamuan 164.341.649 Entertainment
Pendapatan bunga yang telah Interest income subjected
dikenakan pajak final (15.691.532.094) (23.303.686.055) to final tax Pendapatan sewa yang
telah dikenakan pajak Rent income subjected
penghasilan final (37.196.079.680) (85.656.324.670) to final tax
Pajak 412.963.978 13.314.833.916 Tax
Lainnya 2.047.887.588 9.842.440.468 Others Jumlah (50.426.760.208) (85.638.394.692) Total
Rugi fiskal tahun berjalan (64.733.888.835) (42.160.146.568) Fiscal loss during the year Fiscal loss carryforward from
Kompensasi rugi fiskal previous years
Tahun 2018 (44.123.484.282) (44.123.484.282) Year 2018
Tahun 2017 (87.948.242.246) (87.948.242.246) Year 2017
Tahun 2016 (103.546.741.963) (103.546.741.963) Year 2016
Penyesuaian rugi fiskal sesuai dengan Adjustment to fiscal loss based on
SKP tax assessment
Tahun 2018 25.485.396.248 25.485.396.248 Year 2018
Tahun 2017 39.198.229.232 39.198.229.232 Year 2017
Tahun 2016 2.885.135.008 2.885.135.008 Year 2016
Akumulasi rugi fiskal (232.783.596.838) (210.209.854.571) Accumulated fiscal losses
Rincian beban dan utang pajak adalah sebagai berikut:
The current tax expense and payable are computed as follows:
2020 2019
Beban pajak penghasilan Current tax expense
Perusahaan - - The Company
Dikurangi pajak dibayar di muka: Less prepaid income taxes:
Perusahaan The Company
Pasal 22 (6.818.182) (359.823) Article 22 Pasal 23 (4.990.813.121) (9.558.491.133) Article 23 Pajak dibayar dimuka (Catatan 10) (4.997.631.303) (9.558.850.956) Prepaid taxes (Note 10)
c. Pajak Tangguhan c. Deferred Tax
Rincian aset pajak tangguhan Grup adalah sebagai berikut:
The details of the Group’s deferred tax assets follows:
Dikreditkan (dibebankan) ke/
Credited (charged) to
Penghasilan komprehensif lain/
1 Januari 2020/ Laba rugi/ Other comprehensive 30 September 2020/
January 1, 2020 Profit or loss income September 30, 2020
Liabilitas imbalan kerja jangka
panjang 11.804.256.750 2.877.361.500 470.506.500 15.152.124.750 Long-term employee benefits liability Liabilitas sewa pembiayaan 347.748.615 (1.529.747.499) (1.181.998.884) Lease liabilities
Aset Pajak Tangguhan - Bersih 12.152.005.365 1.347.614.001 470.506.500 13.970.125.866 Deferred tax assets - Net
Dikreditkan (dibebankan) ke/
Credited (charged) to
Penghasilan komprehensif lain/
1 Januari 2019/ Laba rugi/ Other comprehensive 31 Desember 2019/
January 1, 2019 Profit or loss income December 31, 2019
Liabilitas imbalan kerja jangka
panjang 11,804,256,750 2,877,361,500 470,506,500 15,152,124,750 Long-term employee benefits liability Liabilitas sewa pembiayaan 347,748,615 (1,529,747,499) (1,181,998,884) Lease liabilities
Aset Pajak Tangguhan - Bersih 12,152,005,365 1,347,614,001 470,506,500 13,970,125,866 Deferred tax assets - Net
Perusahaan tidak mengakui aset pajak tangguhan dari rugi fiskal masing-masing sebesar Rp 56.651.560.903 pada tanggal 30 September 2020 dan Rp 52.672.704.793 pada tanggal 31 Desember 2019, karena
manajemen berpendapat bahwa tidak
terdapat keyakinan bahwa Perusahaan akan memperoleh laba kena pajak yang memadai untuk memungkinkan aset pajak tangguhan atas rugi fiskal tersebut dapat dimanfaatkan.
The deffered tax assets on unused fiscal losses amounting to Rp 56,651,560,903 and Rp Rp 52,672,704,793 as of September 30, 2020 and 2019, respectively, was not recognized since management believes that it is not probable that sufficient future taxable income will be available to fully benefit from deferred tax asset on unused fiscal losses.
Rekonsiliasi antara jumlah penghasilan pajak dan hasil perkalian rugi 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 profit (loss) before tax follows:
2020 2019
Profit (loss) before tax per
Laba (rugi) sebelum pajak menurut consolidated statements of profit or
laporan laba rugi dan penghasilan loss and other comprehensive
komprehensif lain konsolidasian (24.376.985.472) 31.921.633.688 income
Loss before tax of the Rugi sebelum pajak entitas anak 1.681.626.787 47.168.436 subsidiaries
Laba (rugi) sebelum pajak Perusahaan (22.695.358.685) 31.968.802.124 Profit (loss) before tax of the Company Beban (penghasilan) pajak dengan Tax expense (benefit) at effective
tarif yang berlaku 7.941.456.038 tax rate
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Jamuan 41.085.412 Entertainment
Pendapatan bunga yang telah Interest income subjected to
dikenakan pajak final (3.922.883.024) (5.825.921.514) final tax Pendapatan sewa yang
telah dikenakan pajak Rent income subjected
penghasilan final (9.299.019.920) (21.414.081.168) to final tax Pajak 103.240.995 3.328.708.479 Tax Lainnya 511.971.897 2.460.610.132 Others Bersih (12.606.690.052) (21.409.598.658) Net
Pajak tangguhan atas rugi fiskal Unrecognized deferred tax asset on
yang tidak diakui 11.757.363.335 11.757.363.335 fiscal loss Jumlah penghasilan pajak (849.326.717) (1.710.779.285) Tax benefit