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 benefits made to date.
Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup tersebut dilakukan oleh KKA Arya Bagiastra, aktuaris independen, No. 272/PSAK/KKA.AB/NN/II/20 tertanggal 28 Februari 2020 untuk Perusahaan dan No. 271/PSAK/KKA.AB/NN/II/20 tertanggal 28 Februari 2020 untuk PT Talenta Bumi (TB), entitas anak.
The latest actuarial valuation upon the long-term employees benefits liability of the Group was from KKA Arya Bagiastra, an independent
actuary, No. 272/PSAK/KKA.AB/NN/II/20 dated
February 28, 2020 for the Company
and No. 271/PSAK/KKA.AB/NN/II/20 dated February 28, 2020 for PT Talenta Bumi (TB), a
subsidiary. Jumlah karyawan yang berhak atas imbalan
kerja jangka panjang tersebut sebanyak 214
dan 214 masing-masing untuk periode
sembilan bulan yang berakhir 30 September
2020 dan untuk tahun yang berakhir
31 Desember 2019.
Number of eligible employees was 214 and 214 for the nine-months period ended September 30, 2020 and for the year ended December 31, 2019, respectively.
Jumlah-jumlah yang diakui dalam Iaporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
Amounts recognized in the consolidated
statements of profit or loss and other comprehensive income are as follows:
2020 2019
Biaya jasa kini 2.058.334 2.837.509 Current service cost Biaya bunga 768.573 1.059.513 Interest expense
Komponen biaya imbalan pasti yang Component of defined benefit yang diakui di laba rugi 2.826.907 3.897.022 cost recognized in profit or loss
(Sembilan Bulan/Nine Months) 30 September/September 30
Biaya jasa kini dan biaya bunga neto untuk tahun berjalan disajikan sebagai bagian dari “Beban umum dan administrasi” (Catatan 22) pada laba rugi.
The current service cost and net interest expense for the year are included in the “General and administrative expenses” (Note 22) in profit or loss.
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 kewajiban imbalan pasti adalah sebagai berikut:
Movements of present value of defined benefit liability are as follows:
30 September 2020/ 31 Desember 2019/
September 30, 2020 December 31, 2019
Saldo awal 16.784.304 12.413.471 Beginning balance Biaya jasa kini 2.058.334 2.744.446 Current service cost Biaya bunga 768.573 1.024.764 Interest expense Pembayaran imbalan - (40.623) Benefits paid
Kerugian aktuaria yang timbul dari Actuarial loss arising from change in perubahan asumsi keuangan - 642.246 financial assumptions
Saldo akhir 19.611.211 16.784.304 Ending balance
Asumsi-asumsi aktuarial utama yang
digunakan dalam perhitungan imbalan kerja jangka panjang:
The principal actuarial assumptions used in valuation of the long-term employee benefits liability are as follows:
30 September 2020/ 31 Desember 2019/
September 30, 2020 December 31, 2019
Tingkat diskonto 7,03% - 7,75% 7,03% - 7,75% Discount rates Tingkat kenaikan gaji 5,00% - 10,00% 5,00% - 10,00% Salary growth rates Tingkat kematian TMI-III TMI-III Mortality rates Usia pensiun 55-56 tahun/years 55-56 tahun/years Pension age
25. Pajak Penghasilan 25. Income Tax
Tagihan Restitusi Pajak Claims for Tax Refund
Tagihan restitusi pajak terdiri dari: Claims for tax refund consist of:
30 September 2020/ 31 Desember 2019/
September 30, 2020 December 31, 2019
Perusahaan 398.928 161.750 The Company Entitas anak 33.972.208 17.853.149 Subsidiaries Jumlah 34.371.136 18.014.899 Total
Beban (manfaat) pajak bersih Grup terdiri dari: The net tax expense (benefit) of the Group
consists of the following:
2020 2019
Pajak kini - 13.538.119 Current tax Pajak tangguhan (415.537) (739.730) Deferred tax Bersih (415.537) 12.798.389 Net
(Sembilan Bulan/Nine Months) 30 September/September 30
Pajak Kini Current Tax Rekonsiliasi antara laba (rugi) sebelum pajak
penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak (rugi fiskal) adalah sebagai berikut:
A reconciliation between profit (loss) before tax per consolidated statements of profit or loss and other comprehensive income and taxable income (fiscal loss) is as follows:
2020 2019
Laba (rugi) sebelum pajak menurut Profit (loss) before tax laporan laba rugi dan per consolidated statements of penghasilan komprehensif lain profit or loss and other konsolidasian (13.358.783) 46.275.076 comprehensive income
Rugi (laba) sebelum pajak Entitas Anak 10.548.670 (49.317.843) Loss (profit) before tax of the Subsidiaries Rugi sebelum pajak Perusahaan (2.810.113) (3.042.767) Loss before tax of the Company Perbedaan temporer: Temporary difference:
Beban manfaat karyawan 1.707.930 2.778.044 Employee benefits expense Perbedaan tetap: Permanent differences:
Beban pajak 1.031.040 1.347.794 Tax expenses
Sumbangan dan representasi 31.500 2.000 Donation and entertainment Pendapatan bunga yang telah dikenakan Interest income subjected to
pajak final (125.333) (6.429) final tax Lain-lain 45.942 13.749 Others Subjumlah 983.149 1.357.114 Subtotal
Laba kena pajak (rugi fiskal) Perusahaan (119.034) 1.092.391 Taxable income (fiscal loss) of the Company 30 September/September 30
(Sembilan Bulan/Nine Months)
Perhitungan beban dan tagihan restitusi pajak adalah sebagai berikut:
The current tax expense and claim for tax refund were computed as follows:
2020 2019
Beban pajak kini Current tax expenses Perusahaan - 211.642 The Company Entitas Anak - 13.326.477 Subsidiaries
Jumlah beban pajak kini - 13.538.119 Total current tax expenses Dikurangi pembayaran Less prepaid income
pajak di muka taxes
Perusahaan 237.179 459.158 The Company Entitas Anak 16.119.058 14.124.934 Subsidiaries Subjumlah 16.356.237 14.584.092 Subtotal
Tagihan restitusi pajak (16.356.237) (1.045.973) Claims for tax refund (Sembilan Bulan/Nine Months)
2020 2019
Rincian estimasi utang pajak kini Details of current tax payable estimate (tagihan restitusi pajak) (claims for tax refund)
Utang pajak kini Current tax payable Perusahaan - - The Company Entitas Anak - - Subsidiaries Subjumlah - - Subtotal Tagihan restitusi pajak Claims for tax refund
Perusahaan The Company
2020 (237.178) - 2020 2019 (161.750) (247.516) 2019 Subjumlah (398.928) (247.516) Subtotal Entitas Anak Subsidiaries
2020 (16.119.059) - 2020 2019 (17.853.149) (809.139) 2019 Subjumlah (33.972.208) (809.139) Subtotal Jumlah (34.371.136) (1.056.655) Total
(Sembilan Bulan/Nine Months) 30 September/September 30
Laba kena pajak (rugi fiskal) dan beban pajak Grup menjadi dasar dalam pengisian Surat Pemberitahuan Pajak Tahunan PPh Badan yang disampaikan Grup kepada Kantor Pelayanan Pajak. Sampai dengan tanggal laporan auditor independen, belum dilakukan pemeriksaan pajak atas tagihan restitusi pajak tersebut.
The taxable income (fiscal loss) and tax expense of the Group are basis in filling out the annual corporate income tax returns filed with the Tax Service Office. Until the date of independent auditor’s report, the tax audit on claim for tax refund has not been performed.
Pajak Tangguhan Deferred Tax
Rincian aset pajak tangguhan Grup adalah sebagai berikut:
The details of the Group’s deferred tax assets are as follows:
Penghasilan komprehensif lain/
Other
1 Januari 2020/ Laba atau rugi/ comprehensive 30 September 2020/
January 1, 2020 Profit or loss income September 30, 2020
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Liabilitas imbalan kerja Long-term employee benefits
jangka panjang 2.399.307 375.744 - 2.775.051 liability
Aset tetap 39 - - 39 Property and equipment
Entitas Anak Subsidiary
Liabilitas imbalan kerja Long-term employee benefits
jangka panjang 1.806.925 246.176 - 2.053.101 liability
Aset tetap 8.121.895 2.284.668 - 10.406.563 Property and equipment Aset sewa pembiayaan (9.539.308) (2.491.051) - (12.030.359) Leased assets Aset pajak tangguhan - Bersih 2.788.858 415.537 - 3.204.394 Deferred tax assets - Net
Dikreditkan (dibebankan) ke/
Penghasilan komprehensif lain/
Other
1 Januari 2019/ Laba atau rugi/ comprehensive 31 Desember 2019/
January 1, 2019 Profit or loss income December 31, 2019
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Liabilitas imbalan kerja Long-term employee benefits
jangka panjang 1.792.797 569.310 37.200 2.399.307 liability
Aset tetap - 39 - 39 Property and equipment
Entitas Anak Subsidiary
Liabilitas imbalan kerja Long-term employee benefits
jangka panjang 1.310.570 372.993 123.362 1.806.925 liability
Aset tetap 4.660.277 3.461.618 - 8.121.895 Property and equipment Aset sewa pembiayaan (5.764.988) (3.774.320) - (9.539.308) Leased assets Aset pajak tangguhan - Bersih 1.998.656 629.640 160.562 2.788.858 Deferred tax assets - Net
Dikreditkan (dibebankan) ke/
Credited (charged) to
26. Laba Per Saham 26. Earnings Per Share
Perhitungan laba per saham dasar dan dilusian berdasarkan pada informasi berikut:
The computation of basic and diluted earnings per share is based on the following data:
2020 2019
Rata-rata tertimbang saham biasa Weighted average number of ordinary untuk perhitungan laba shares for computation of basic per saham dasar 1.000.000.000 585.625.000 earnings per share
Rata-rata tertimbang saham biasa Weighted average number of potentially berpotensi dilutif 285.000.000 663.339.987 dilutive ordinary shares
Rata-rata tertimbang saham biasa Weighted average number of ordinary untuk perhitungan laba per shares for computation of diluted saham dilusian 1.285.000.000 1.248.964.987 earnings per share
Jumlah laba (rugi) per saham yang Total earnings (loss) per share dapat diatribusikan kepada attributable to the owners of the pemegang saham biasa Perusahaan Company
Dasar (0,01) 0,03 Basic Dilusian (0,01) 0,01 Diluted
(Sembilan Bulan/Nine Months) 30 September/September 30
Jumlah rata-rata tertimbang saham yang digunakan pada perhitungan laba per saham di atas memperhitungkan pengaruh retroaktif atas penerbitan saham terkait pinjaman wajib konversi.
The weighted average number of shares used in the above earnings per share computation considered the retroactive effect of issued shares related to mandatory convertible loan.
27. Sifat dan Transaksi Hubungan Berelasi 27. Nature of Relationships and Transactions