Sebelum 1 Januari 2020 (lanjutan) Before January 1, 2020 (continued) Pembayaran sewa dalam sewa operasi diakui
14. INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN AN ASSOCIATE ENTITY
Saldo Saldo
31 Desember 2020/ 31 Maret 2021/ Persentase
Balance at Bagian rugi/ Balance at kepemilikan/
December 31, Penambahan/ Equity in net March 31, Percentage of
Nama entitas asosiasi 2020 Additional loss 2021 ownership Name of associates
PT Terminal Mitra Gemilang 4.752 - - 4.752 40% PT Terminal Mitra Gemilang
4.752 - - 4.752
Saldo Saldo
31 Desember 2019/ 31 Maret 2020/ Persentase
Balance at Bagian rugi/ Balance at kepemilikan/
December 31, Penambahan/ Equity in net March 31, Percentage of
Nama entitas asosiasi 2019 Additional loss 2020 ownership Name of associates
PT Terminal Mitra Gemilang 4.757 - - 4.757 40% PT Terminal Mitra Gemilang
4.757 - - 4.757
PT Mulia Tirta Jaya (“MTJ”) mendirikan PT Terminal Mitra Gemilang (“TMG”), yang berdomisili di Pontianak dan bergerak dibidang penyediaan fasilitas, pelayanan, dan pengoperasian pelabuhan dengan jumlah modal ditempatkan sebesar Rp12.000, 60% saham TMG diambil bagian oleh MTJ.
Tirta Jaya (“MTJ”) established PT Terminal Mitra Gemilang (“TMG”), a non-listed company based in Pontianak and engages in provision of facilities, services, and operation of the port, with total issued share capital of Rp12,000, 60% TMG shares of which was subscribed by MTJ.
Investasi pada TMG, entitas asosiasi, merupakan investasi Perusahaan, dengan persentase kepemilikan sebesar 40%. Penyertaan pada entitas asosiasi ini dicatat menggunakan metode ekuitas.
Investment in TMG, an associated entity, represents the investment of the Company, involving an ownership interest of 40%. This investment is recorded using equity method.
Investasi pada PT Regu Membangun Modular (“RMM”), entitas asosiasi, merupakan investasi MM, entitas anak, dengan persentase kepemilikan sebesar 40%. Penyertaan pada entitas asosiasi ini dicatat menggunakan metode ekuitas.
Investment in PT Regu Membangun Modular (“RMM”), an associated company, represents the investment of MM, a subsidiary, involving an ownership interest of 40%. This investment is recorded using equity method.
RMM, entitas asosiasi, sedang dalam proses likuidasi, berdasarkan akta pembubaran di bulan Maret 2021. Perusahaan mencatatkan investasi pada RMM sebesar RpNihil.
RMM, an associated entity, is in the process of liquidation, based on deed of dissolution in March 2021, The Company recorded an investment in RMM with a value of RpNil.
Rincian total aset dan liabilitas pada tanggal 31 Maret 2021 dan 31 Desember 2020 serta total pendapatan dan rugi tahun berjalan untuk tahun yang berakhir pada tanggal-tanggal tersebut adalah sebagai berikut:
Details of total assets and liabilities as of March 31, 2021 and December 31, 2020, total revenues and loss for the years then ended are as follows:
31 Maret 2021/ 31 Desember 2020/ 31 Maret 2020/
March 31, 2021 December 31, 2020 March 31, 2020
PT Terminal Mitra Gemilang PT Terminal Mitra Gemilang
Total aset 12.000 12.000 12.000 Total assets
Total liabilitas 120 120 120 Total liabilities
Pendapatan - - - Revenue
Rugi - 10 - Loss
15. ASET TETAP, NETO 15. FIXED ASSETS, NET
Mutasi di tahun 2021 2021 Movements
Penjabaran laporan keuangan/
Difference in foreign currency
31 Desember 2020/ translation 31 Maret 2021/
December 31, Penambahan/ Pengurangan/ Reklasifikasi/ of financial March 31,
2020 Addition deductions reclassifications statements 2021
Harga Perolehan Acquisition cost
Kepemilikan langsung Direct ownership
Tanah 668.202 107 - (3.197) - 665.112 Land
Pengembangan tanah 457.533 - - - 12.423 469.956 Land improvements
Bangunan dan prasarana 4.574.938 1.853 (44) 10.496 39.182 4.626.425 Buildings and structure
Mesin dan peralatan 13.679.273 13.749 - 12.043 105.690 13.810.755 Machineries and equipment
Peralatan berat dan kendaraan 1.152.179 2.150 (3.217) - 1.258 1.152.370 Heavy equipment and vehicles
Peralatan kantor 131.049 3.785 - - 787 135.621 Office equipment
Perkakas dan peralatan lainnya 15.246 3 - - 379 15.628 Tools and other equipment
Pembangunan dalam proses 515.203 11.594 (11) (19.342) 1.023 508.467 Construction in progress
21.193.623 33.241 (3.272) - 160.742 21.384.334
Mutasi di tahun 2021 (lanjutan) 2021 Movements (continued)
Penjabaran laporan keuangan/
Difference in foreign currency
31 Desember 2020/ translation 31 Maret 2021/
December 31, Penambahan/ Pengurangan/ Reklasifikasi/ of financial March 31,
2020 Addition deductions reclassifications statements 2021
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Pengembangan tanah 179.201 3.289 - - 5.848 188.338 Land improvements
Bangunan dan prasarana 1.129.885 30.847 (5) - 23.425 1.184.152 Buildings and structure
Mesin dan peralatan 4.015.739 125.226 - - 70.376 4.211.341 Machineries and equipment
Peralatan berat dan kendaraan 815.824 23.425 (3.096) - 1.056 837.209 Heavy equipment and vehicles
Peralatan kantor 93.020 1.790 - - 739 95.549 Office equipment
Perkakas dan peralatan lainnya 14.469 103 - - 369 14.941 Tools and other equipment
6.248.138 184.680 (3.101) - 101.813 6.531.530
14.945.485 14.852.804
Mutasi di tahun 2020 2020 Movements
Saldo dari Penjabaran
entitas anak laporan
pada tanggal keuangan/
akuisisi/ Difference in
Balances from foreign currency
31 Desember 2019/ Subsidiaries translation 31 Maret 2020/
December 31, at acquisition Penambahan/ Pengurangan/ Reklasifikasi/ of financial March 31,
2019 date Additions Deductions Reclassifications statements 2020
Biaya perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 646.583 - 44.299 - - - 690.882 Land
Pengembangan tanah 354.834 64.454 - - 15.540 58.643 493.471 Land improvements
Bangunan dan prasarana 3.998.960 3.250 895 - 2.830 186.200 4.192.135 Buildings and structure
Machineries
Mesin dan peralatan 11.638.155 9.219 51.512 (38) 23.232 500.503 12.222.583 and equipments
Peralatan berat Heavy equipments
dan kendaraan 1.091.468 21.659 2.494 (60) - 6.127 1.121.688 and vehicles
Peralatan kantor 119.419 1.301 3.223 (5.352) - 3.653 122.244 Office equipment
Perkakas dan
peralatan lainnya 14.851 - 231 - - 1.801 16.883 Tools and other equipments
Pembangunan dalam proses 2.614.710 10.302 39.054 (1.388) (41.602) 856 2.621.932 Constructions in progress
20.478.980 110.185 141.708 (6.838) - 757.783 21.481.818
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Pengembangan tanah 161.217 1.007 3.177 - - 25.963 191.364 Land Improvements
Bangunan 998.782 1.738 27.619 - - 104.824 1.132.963 Buildings
Machineries
Mesin dan peralatan 3.515.035 5.583 109.953 (36) - 316.799 3.947.334 and equipments
Peralatan berat Heavy equipments
dan kendaraan 729.400 5.009 20.421 (5.071) - 4.763 754.522 and vehicles
Peralatan kantor 83.153 1.218 2.468 - - 3.376 90.215 Office equipments
Perkakas dan
peralatan lainnya 13.781 - 131 - - 1.716 15.628 Tools and other equipments
5.501.368 14.555 163.769 (5.107) - 457.441 6.132.026
14.977.612 15.349.792
Beban penyusutan untuk tahun-tahun dibebankan ke:
Depreciation expenses for the years were charged to:
31 Maret 2021/ 31 Desember 2020/ 31 Maret 2020/
March 31, 2021 December 31, 2020 March 31, 2020
Harga pokok penjualan 155.604 605.364 137.208 Cost of revenues
31 Maret 2021/ 31 Desember 2020/ 31 Maret 2020/
March 31, 2021 December 31, 2020 March 31, 2020
Mesin dalam pemasangan 52.477 56.302 1.568.314 Machineries under installation
Bangunan dan sarana 423.182 427.636 786.089 Buildings and structure
Lain-lain 32.808 31.265 267.529 Others
508.467 515.203 2.621.932
Dibawah ini adalah persentase penyelesaian dan taksiran jangka waktu penyelesaian atas aset dalam pembangunan pada tanggal 31 Maret 2021:
Below are the percentages of completion and estimated completion periods of the construction in progress as of March 31, 2021:
Taksiran persentase Taksiran jangka waktu penyelesaian/ penyelesaian/
Estimated percentage Estimated completion
of completion period
Mesin dalam pemasangan 80%-90% 1-2 tahun/years Machineries under installation
Bangunan dan sarana dalam pembangunan 80%-90% 1-2 tahun/years Buildings and structure under construction
Lain-lain 80%-90% 1-2 tahun/years Others
Rincian pelepasan aset tetap adalah sebagai berikut:
The details of disposals of fixed assets are as follows:
31 Maret 2021/ 31 Desember 2020/ 31 Maret 2020/
March 31, 2021 December 31, 2020 March 31, 2020
Harga jual aset tetap 590 3.681 3.308 Sales proceeds
Nilai buku (171) (1.659) (1.731) Net book value
Laba pelepasan Gain on disposal of
aset tetap neto 419 2.022 1.577 fixed assets - net
Grup mengasuransikan aset tetap, kecuali tanah, terhadap risiko kebakaran dan risiko lainnya berdasarkan suatu paket polis asuransi dengan nilai pertanggungan sebesar Rp9.334.625, Rp9.334.625, dan Rp10.011.677 masing-masing pada tanggal 31 Maret 2021, 31 Desember dan 31 Maret 2020, yang menurut pendapat manajemen cukup untuk menutup kemungkinan kerugian atas risiko tersebut.
Group insured fixed assets, excluding land, by insurance against fire risk and other risks under blanket policies with insurance coverage of Rp9,334,625, Rp9,334,625, and Rp10,011,677 respectively, as of March 31, 2021, December 31, dan March 31, 2020, which in management’s opinion are adequate to cover possible losses that may arise from such risks.
Aset sewa pembiayaan diasuransikan dengan jumlah pertanggungan sesuai dengan nilai pasar aset tersebut.
Leased assets are insured with a total coverage equivalent to market value of the assets.
Berdasarkan penelaahan manajemen, tidak terdapat indikasi penurunan nilai terhadap aset tetap untuk tahun yang berakhir pada tanggal-tanggal 31 Maret 2021, 31 Desember dan 31 Maret 2020.
Based on management’s assessment, there were no impairment indicators identified on fixed assets for the years ended March 31, 2021, December 31, and March 31, 2020.
Hak atas tanah Grup berupa Sertifikat Hak Guna Bangunan (“SHGB”) yang memiliki masa berlaku antara tahun 2018 hingga 2050. Manajemen berpendapat bahwa SHGB tersebut dapat diperpanjang.
The Group’s land represents land-use rights (“SHGB”) that will expire between 2018 until 2050.
Management believes that the SHGB are extendable.
Pada tanggal 31 Maret 2021, 31 Desember dan 31 Maret 2020, aset tetap tertentu dijadikan jaminan atas pinjaman bank seperti yang dijelaskan dalam Catatan 28.
As of March 31, 2021, December 31, and March 31, 2020, certain fixed assets are pledged as collateral for bank loans as described in Note 28.
Sejumlah kendaraan dan alat berat dijaminkan atas sewa pembiayaan dan utang pembiayaan konsumen dan dicatat sebagai bagian dari aktiva tetap (Catatan 26 dan 27).
Several vehicles and heavy equipments are pledged as collateral for finance lease and financing liabilities and recorded as part of fixed assets (Note 26 and 27).
Pada tanggal 31 Maret 2021, harga perolehan aset tetap Grup yang telah disusutkan penuh tetapi masih digunakan adalah senilai Rp1.461.138 (31 Desember 2020: Rp1.417.927; 31 Maret 2020:
Rp1.506.387).
As of March 31, 2021, the acquisition cost of the Group’s fixed assets which have been fully depreciated but still in use amounted to Rp1,461,138 (December 31, 2020: Rp1,417,927; March 31, 2020:
Rp1,506,387).
Per tanggal 31 Desember 2020, 2019, dan 2018, tidak terdapat jumlah tercatat aset tetap yang tidak dipakai sementara.
As of December 31, 2020, 2019, and 2018, there is no carrying amount of temporarily unused fixed assets.
Per tanggal 31 Desember 2020, 2019 dan 2018, tidak terdapat jumlah tercatat aset tetap yang dihentikan dari penggunaan aktif dan tidak diklasifikasikan sebagai tersedia untuk dijual.
As of December 31, 2020, 2019, and 2018, there is no carrying amount of fixed asset that have been discontinued from active use and are not classified as available-for-sale.
Manajemen berpendapat bahwa tidak terdapat peristiwa atau perubahan keadaan yang memberikan indikasi bahwa nilai perolehan aset tetap mungkin tidak sepenuhnya dapat diperoleh kembali.
Management believes that there are no events or changes in circumstances indicate that its carrying amount of fixed assets may not be fully recoverable.
16. ASET HAK GUNA, NETO 16. RIGHT OF USE ASSETS, NET
Akun ini terdiri dari: This account consists of:
Mutasi di tahun 2021 2021 Movements
Penjabaran laporan keuangan/
Difference in foreign currency
31 Desember 2020/ translation 31 Maret 2021/
December 31, Penambahan/ Pengurangan/ Reklasifikasi/ of financial March 31,
2020 Addition deductions reclassifications statements 2021
Biaya perolehan Acquisition cost
Kapal 44.006 - - - - 44.006 Vessel
Tanah 50.459 192 - - - 50.651 Land
Tambang 27.530 - - - 911 28.441 Quarry
Gedung 43.278 - - - - 43.278 Building
Total biaya perolehan 165.273 192 - - 911 166.376 Total acquisition cost
Akumulasi amortisasi Accumulated amortization
Kapal 18.698 6.824 - - - 25.522 Vessel
Tanah 9.850 2.480 - - - 12.330 Land
Tambang 3.605 451 - - 135 4.191 Quarry
Gedung 438 203 - - - 641 Building
Total akumulasi amortisasi 32.591 9.958 - - 135 42.684 Total accumulated amortization
132.682 123.692
Mutasi di tahun 2020 2020 Movements
Penjabaran laporan keuangan/
Difference in foreign currency
31 Desember 2019/ translation 31 Maret 2020/
December 31, Penambahan/ Pengurangan/ Reklasifikasi/ of financial March 31,
2019 Addition deductions reclassifications statements 2020
Biaya perolehan Acquisition cost
Kapal - 44.006 - - - 44.006 Vessel
Tanah - 46.724 - - - 46.724 Land
Tambang - 30.375 - - - 30.375 Quarry
Gedung - 9.840 - - - 9.840 Building
Total biaya perolehan - 130.945 - - - 130.945 Total acquisition cost
Akumulasi amortisasi Accumulated amortization
Kapal - 4.674 - - - 4.674 Vessel
Tanah - 2.376 - - - 2.376 Land
Tambang - 1.046 - - - 1.046 Quarry
Gedung - 492 - - - 492 Building
Total akumulasi amortisasi - 8.588 - - - 8.588 Total accumulated amortization
- 122.357
Amortisasi Amortization
Beban amortisasi yang dibebankan ke operasi sebagai bagian dari berikut ini:
Amortization expenses were charged to operations as part of the following:
Tahun yang berakhir pada tanggal 31 Maret/
Year ended March 31,
2021 2020
Beban pabrikasi 648 1.046 Manufacturing overhead
Beban umum dan administrasi 9.310 7.542 General and administrative expenses
Total 9.958 8.588 Total
Liabilitas sewa (Catatan 27) Lease liabilities (Note 27) Mutasi liabilitas sewa sehubungan dengan aset hak
guna adalah sebagai berikut:
The mutation of lease liabilities in relation to the right of use assets are as follows:
Mutasi di tahun 2021 2021 Movements
Penjabaran laporan keuangan/
Difference in foreign currency
31 Desember 2020/ translation 31 Maret 2021/
December 31, Penambahan/ Beban bunga/ Pembayaran/ of financial March 31,
2020 Addition Interest expenses Payments statements 2021
Kelas aset pendasar Underlying assets
Kapal 26.529 - 609 - - 27.138 Vessel
Tanah 38.937 - 933 - - 39.870 Land
Tambang 25.594 - 647 (934) 847 26.154 Quarry
Gedung 33.319 - 1.038 (1.172) - 33.185 Building
Total 124.379 - 3.227 (2.106) 847 126.347 Total
Mutasi di tahun 2020 2020 Movements
Penjabaran laporan keuangan/
Difference in foreign currency
1 Januari 2020/ translation 31 Maret 2020/
January 31, Penambahan/ Beban bunga/ Pembayaran/ of financial March 31,
2020 Addition Interest expenses Payments statements 2020
Kelas aset pendasar Underlying assets
Kapal - 44.006 1.039 (5.250) - 39.795 Vessel
Tanah - 46.724 1.123 (3.000) - 44.847 Land
Tambang - 30.874 755 (1.049) - 30.580 Quarry
Gedung - 9.840 221 (2.592) - 7.469 Building
Total - 131.444 3.138 (11.891) - 122.691 Total
Utang sewa berdasarkan jangka waktu: Lease liabilities on time basis:
31 Maret 2021/ 31 Maret 2020/
March 31, 2021 March 31, 2020
Jangka pendek 37.091 34.645 Current portion
Jangka panjang 89.256 88.046 Non-current portion
Total 126.347 122.691 Total
March 31, 2021 December 31, 2020 March 31, 2020
Perpanjangan hak atas tanah 98.620 97.396 77.802 Extension of landright
Perbaikan mesin 69.339 - 75.272 Deferred expense overhaul
Jaminan jangka panjang 48.034 46.879 36.702 Long term deposit
Biaya lisensi penambangan
dibayar dimuka 34.937 31.569 31.064 Prepaid mining license fee
Aset takberwujud Intangible assets
perangkat lunak, neto 4.011 4.304 6.348 Software, net
Simpanan jaminan 976 976 934 Security deposits
Uang muka proyek - 81.471 81.471 Advance for project
Supply deposits - Supply deposits
tanah liat dan batu kapur - - 187.782 clay and limestone
Lainnya 63.771 26.655 181.739 Others
319.688 289.250 679.114
Pada tanggal 7 November 2017, Perusahaan menandatangani perjanjian dengan PT Krakatau Industrial Estate Cilegon (“KIEC”) terkait dengan perpanjangan SHGB untuk jangka waktu selama 20 tahun sejak tanggal 1 September 2018 hingga tanggal 1 September 2038 sebesar Rp107.225.
On November 7, 2017, the Company entered into agreement with PT Krakatau Industrial Estate Cilegon (“KIEC”) in relation with the extension of SHGB for 20 years starting from September 1, 2018 until September 1, 2038 amounted to Rp107,225.
Pada tanggal 8 November 2011, Perusahaan menandatangani perjanjian jual beli dengan PT Gama Group (“GG”), pihak berelasi, dimana GG akan menyediakan bahan tambang berupa tanah liat dan batu kapur hasil galian dari lahan tambang yang berlokasi di Bayah, Lebak, Jawa Barat, sebagai bahan baku produksi semen Perusahaan.
Sehubungan dengan hal tersebut, pada 30 November 2012, Perusahaan menandatangani perjanjian supply deposit, dimana Perusahaan harus membayar AS$40 juta setara dengan Rp380.000 kepada GG sebagai komitmen dan uang muka pembelian bahan tambang dan terutang seluruhnya saat GG dapat menunjukkan kepemilikan lahan tambang dan kecukupan cadangan. Berdasarkan perjanjian perubahan pada tanggal 3 Desember 2012, uang muka tersebut akan diselesaikan oleh GG secara bertahap melalui pengiriman bahan baku tambang ke Perusahaan sesuai kebutuhan produksi.
On November 8, 2011, the Company entered into a sale purchase agreement with PT Gama Group, (“GG”), a related party, whereby GG, shall supply the mining material i.e. clay and limestone extracted from its quarry located in Bayah, Lebak, West Java, as raw materials for cement manufacturing of the Company. In connection with this supply, on November 30, 2012, the Company entered into a supply deposit agreement, whereby the Company shall pay US$40 million equivalent to Rp380,000 to GG as commitment and purchase advance for the supply of the raw materials and shall due when GG proof its ownership on quarry and adequacy reservation. Based on an amendment agreement dated December 3, 2012, these advances will be settled by GG gradually through the delivery of raw materials to the Company based on the production requirement.
Pada tanggal 20 Desember 2020 Perusahaan menandatangani perjanjian novasi dengan GG, pihak berelasi, dan WH Investments Pte. Ltd.
(“WHI”), entitas induk, atas seluruh piutang Perusahaan ke GG sebesar Rp236.041 dan seluruh saldo sisa supply deposit Perusahaan ke GG sebesar Rp181.782 di novasikan kepada WHI sebesar Rp417.823.
On December 20, 2020, the Company entered into a novation agreement with GG, a related party, and WH Investments Pte. Ltd. (“WHI”), parent entity, for all receivables to GG amounted to Rp236,041 and the remaining balance of the Company’s supply deposit to GG amounting to Rp181,782 have been transferred to WHI of with the amount of Rp417,823.
Pada tanggal 28 Desember 2020, Perusahaan menandatangani perjanjian pengakhiran jual beli bahan baku dengan GG, pihak berelasi.
On December 28, 2020, the Company entered into a termination agreement with GG, a related party.
Pada tanggal 30 Desember 2020, Perusahaan menandatangani perjanjian penyelesaian dengan GG, pihak berelasi, dan WHI, entitas induk, atas seluruh piutang Perusahaan ke GG sebesar Rp236.041 dan seluruh saldo sisa supply deposit Perusahaan ke GG sebesar Rp181.782 di novasikan kepada WHI sebesar Rp417.823.
On December 30, 2020, the Company entered into a settlement agreement with GG, a related party, and WHI, parent entity, for all receivables to GG amounted to Rp236,041 and the remaining balance of the Company’s supply deposit to GG amounting to Rp181,782 have been transferred to WHI of with the amount of Rp417,823.
18. PERPAJAKAN 18. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Maret 2021/ 31 Desember 2020/ 31 Maret 2020/
March 31, 2021 December 31, 2020 March 31, 2020
Lancar Current
Perusahaan The Company
Pajak Pertambahan Nilai 29.741 37.716 - Value Added Tax
Pph pasal 22 - - - WHT 22
Pph pasal 23 - - - WHT 23
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 2.166 765 2.602 Value Added Tax
Piutang pajak lainnya 215 982 667 Other tax receivables
32.122 39.463 3.269
b. Tagihan pengembalian pajak b. Claim for tax refund
31 Maret 2021/ 31 Desember 2020/ 31 Maret 2020/
March 31, 2021 December 31, 2020 March 31, 2020
Perusahaan The Company
Pajak Pertambahan Nilai 144.209 144.209 144.209 Value Added Tax
Tagihan pengembalian pajak Claim for corporate income
penghasilan badan: tax refund:
- 2017 - - 6.634 2017
- 2018 - - 6.879 2018
- 2019 28.611 28.611 28.611 2019
-- 2020 8.328 8.328 5.638 2020
-- 2021 1.751 - - 2021
-Entitas anak Subsidiaries
Pajak Pertambahan Nilai - 49 - Value Added Tax
Tagihan pengembalian pajak Claim for corporate income
penghasilan badan 9.724 8.087 4.503 tax refund
192.623 189.284 196.474
Pajak Pertambahan Nilai (“PPN”) Value Added Tax (“VAT”) Pada tanggal 27 Juli 2018, Perusahaan
menerima surat ketetapan pajak lebih bayar (“SKPLB”) PPN periode Desember 2016 sebesar Rp149.898. SKPLB tersebut dikompensasikan terhadap Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) dan Surat Tagihan Pajak (“STP”) PPh 21, 22 dan 23 untuk tahun 2016 sebesar Rp7.523 sehingga pengembalian yang diterima sebesar
Rp142.375 pada tanggal
10 September 2018.
On July 27, 2018, the Company received an overpayment of tax assessment letter (“SKPLB”) of VAT for fiscal period December 2016 amounted to Rp149,898. The SKPLB was compensated against underpayment of tax assessment letter (“SKPKB”) tax collection letters (“STP”) of income taxes articles 21, 22 and 23 for fiscal year 2016 amounted to Rp7,523 resulted in the refund received amounted to Rp142,375 on September 10, 2018.
Pada tanggal 27 Juli 2018, Perusahaan menerima surat ketetapan pajak kurang bayar (“SKPKB”) PPN periode Januari-November 2016 sebesar Rp140.735. Perusahaan melakukan pembayaran atas SKPKB tersebut sebesar Rp140.735 pada tanggal 25 September 2018.
On July 27, 2018, the Company received a tax assessment letter for underpayment of VAT (“SKPKB”) for period January-November 2016 which are totaling Rp140,735. The Company paid the SKPKB amounting to Rp140,735 on September 25, 2018.
Pada tanggal 23 Oktober 2018, Perusahaan mengajukan surat keberatan dengan total nilai Rp144.209 yang terdiri dari SKPKB PPN Januari-November 2016 sebesar Rp138.356 dan SKPLB PPN Desember 2016 sebesar Rp5.854. Pada tanggal 24 April 2019, Direktur Jenderal Pajak menolak sepenuhnya keberatan Perusahaan. Pada tanggal 16 Juli 2019, Perusahaan mengajukan banding kepada pengadilan pajak dan pada tanggal 1 Maret 2021, banding tersebut ditolak.
Perusahaan mengajukan peninjauan kembali atas hasil keputusan banding tersebut pada tanggal 31 Mei 2021. Sampai dengan tanggal penyelesaian laporan Keuangan konsolidasi ini, Manajemen berkeyakinan bahwa klaim pajak tersebut dapat tertagih.
On October 23, 2018, the Company filed an objection letter totaling Rp144,209 consisted of the SKPKB VAT January-November 2016 amounted to Rp138,356 and SKPLB VAT December 2016 amounted to Rp5,854. On April 24, 2019, the Directorate General of Taxes rejected the Company’s objection. On July 16, 2019, the Company filed an appeal to the tax court and on March 1, 2021, the appeal was rejected. The Company filed judicial review regarding the appeal result on March 31, 2021.
Up to completion date of these consolidated financial statement, Management believes that the tax claim is collectible.
b. Tagihan pengembalian pajak (lanjutan) b. Claims for the refund (continued) Tagihan Pajak Penghasilan Badan Claims for Corporate Income Taxes
Perusahaan The Company
Tahun 2017 Year 2017
Perusahaan melaporkan taksiran pengembalian pajak penghasilan badan di laporan keuangan di tahun 2017 sebesar Rp6.634. Perusahaan telah membebankan kelebihan tersebut di tahun 2020.
The Company reported an overpayment of corporate income tax in the 2017 financial statements of Rp6,634. The Company charged this overpayment as an expense in the 2020.
Tahun 2018 Year 2018
Perusahaan melaporkan taksiran pengembalian pajak penghasilan badan di laporan keuangan di tahun 2018 sebesar Rp6.879. Perusahaan telah membebankan kelebihan tersebut di tahun 2020.
The Company reported an overpayment of corporate income tax in the 2018 financial statements of Rp6,879. The Company charged this overpayment as an expense in the 2020.
Tahun 2019 Year 2019
Saldo ini merupakan taksiran pengembalian PPh badan tahun 2019 berdasarkan perhitungan Perusahaan sesuai dengan yang dilaporkan di dalam Surat Pemberitahuan PPh badan untuk tahun 2019.
This balance represented estimated claim for corporate income tax fiscal year 2019 based on the Company’s calculation which will be reported in its corporate income tax returns for fiscal year 2019.
Entitas anak Subsidiaries
Pada tanggal 4 Maret 2020, ANP, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) untuk tahun 2018 terkait lebih bayar pajak penghasilan badan dengan nilai restitusi sebesar Rp2.097 dari jumlah klaim sebesar Rp3.080. ANP, entitas anak, menerima keputusan tersebut dan membebankan selisihnya sebesar Rp983 dalam laporan rugi laba dan penghasilan komprehensif lain tahun 2020. ANP, entitas anak, telah menerima pengembalian Pajak Penghasilan Badan sebesar Rp2.097 pada tanggal 31 Maret 2020.
On March 4, 2020, ANP, a subsidiary, received tax assessment regarding overpayment (SKPLB) of Corporate Income Tax (CIT) for 2018 totalling to Rp2,097 instead of refundable CIT as reported in the tax return of Rp3,080.
ANP, a subsidiary, accepted the decision and charged the difference of Rp983 to the statement of profit or loss and other comprehensive income in 2020. ANP, a subsidiary, received the tax refunds of Rp2,097 on March 31, 2020.
Entitas anak (lanjutan) Subsidiaries (continued) Pada tanggal 4 Maret 2020, ANP, entitas anak
menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Pertambahan Nilai tahun fiskal 2018 sebesar Rp1.466. ANP, entitas anak, menolak keputusan tersebut dan mengajukan surat keberatan pajak pada 29 Mei 2020. ANP, entitas anak, membayar sebesar Rp1.466 pada 8 Mei 2020 dan mengakui kurang bayar sebagai taksiran pengembalian pajak. Pada tanggal 31 Maret 2021, belum ada hasil yang dikomunikasikan kepada entitas anak terkait dengan pengajuan keberatan tersebut.
On March 4, 2020, ANP, a subsidiary, received an Underpayment Tax Assessment Letter (SKPKB) for the Value Added Tax fiscal year 2018 of Rp1,466. ANP, a subsidiary, did not accept the SKPKB and submitted tax objection letter on May 29, 2020. ANP, a subsidiary, paid the underpayment of Rp1,466 on May 8, 2020 and recognized the underpayment as estimated claim for tax refund. As of March 31, 2021, the
On March 4, 2020, ANP, a subsidiary, received an Underpayment Tax Assessment Letter (SKPKB) for the Value Added Tax fiscal year 2018 of Rp1,466. ANP, a subsidiary, did not accept the SKPKB and submitted tax objection letter on May 29, 2020. ANP, a subsidiary, paid the underpayment of Rp1,466 on May 8, 2020 and recognized the underpayment as estimated claim for tax refund. As of March 31, 2021, the