2.f. Instrumen Keuangan
22. Kepentingan Non-Pengendali Non-Controlling Interest
Rincian proporsi kepemilikan pemegang saham non-pengendali atas ekuitas dan laba entitas anak yang dikonsolidasi adalah sebagai berikut:
Details of non-controlling interests in the equity and share of results of consolidated subsidiaries are as follows:
31 Desember/ Dikreditkan 31 Desember/ Dikreditkan 31 Desember/
December 31, (Dibebankan) December 31, (Dibebankan) December 31,
2018 pada 2019 pada 2020
Laporan Laba Laporan Laba
Rugi Rugi
Komprehensif Komprehensif
Komprehensif Konsolidasian/
Komprehensif Konsolidasian/
Credited to Credited to
Consolidated Consolidated
Statement of Statement of
Comprehensive Comprehensive
Income Income
Rp Rp Rp Rp Rp
PT Permata Barito PT Permata Barito
Shipyard & Engineering 426,516,786 36,104,376 462,621,162 42,372,903 504,994,065 Shipyard & Engineering
PT Nelly Energi PT Nelly Energi
Lestarindo 18,833,296 (90,291) 18,743,005 (147,269) 18,595,736 Lestarindo
PT Pelayaran Hasko PT Pelayaran Hasko
Hanly Global 921,855 (319,775) 602,080 244,623 846,703 Hanly Global
Jumlah 446,271,937 35,694,310 481,966,247 42,470,257 524,436,504 Total
23. Perpajakan 23. Taxation
a. Pajak Dibayar di Muka a. Prepaid Taxes
2020 2019
Rp Rp
Perusahaan Company
Pajak Penghasilan Income Tax
Pasal 23 2,850,000 21,592,698 Article 23
Pasal 21 -- 243,471 Article 21
Sub Jumlah 2,850,000 21,836,169 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Tax
Pasal 21 849,652 -- Article 21
Pasal 28a -- 95,708,872 Article 28a
Pajak Pertambahan Nilai 179,711,858 585,695,409 Value Added Tax
Jumlah 183,411,510 703,240,450 Total Prepaid TaxesTotal
b. Utang Pajak b. Taxes Payable
2020 2019
Rp Rp
Perusahaan The Company
Pajak Penghasilan: Income Tax:
Pasal 15 53,658,750 64,660,449 Article 15
Pasal 21 346,602,408 426,685,682 Article 21
Pasal 23 261,043,741 124,135,143 Article 23
Pasal 29 26,796,004 371,346,062 Article 29
Pajak Pertambahan Nilai 279,784,277 1,167,233,755 Value Added Tax
Sub Jumlah 967,885,180 2,154,061,091 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan: Income Tax:
Pasal 4 (2) 2,001,785 -- Article 4 (2)
Pasal 21 106,167,780 230,618,225 Article 21
Pasal 23 19,498,288 5,972,155 Article 23
Pasal 25 30,869,964 50,599,021 Article 25
Pasal 29 339,145,935 23,819,688 Article 29
Pajak Pertambahan Nilai 663,007,965 -- Value Added Tax
Sub Jumlah 1,160,691,717 311,009,089 Sub Total
Jumlah 2,128,576,897 2,465,070,180 Total
c. Manfaat (Beban) Pajak Penghasilan c. Income Tax Benefit (Expense)
Perusahaan/ Entitas Anak/ Konsolidasian/
the Company Subsidiary Consolidated
Rp Rp Rp
Beban Pajak Kini (69,145,780) (1,161,369,660) (1,230,515,440) Current Tax Expense
Beban Pajak Tangguhan -- (110,850,729) (110,850,729) Deferred Tax Expense
Jumlah Beban Pajak (69,145,780) (1,272,220,389) (1,341,366,169) Total Tax Expense 2020
Perusahaan/ Entitas Anak/ Konsolidasian/
the Company Subsidiary Consolidated
Rp Rp Rp
Beban Pajak Kini (384,804,250) (1,282,692,250) (1,667,496,500) Current Tax Expense
Beban Pajak Tangguhan -- 44,421,710 44,421,710 Deferred Tax Expense
Jumlah Beban Pajak (384,804,250) (1,238,270,540) (1,623,074,790) Total Tax Expense 2019
Pajak Kini
Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana disajikan dalam laporan laba rugi komprehensif konsolidasian dengan estimasi laba kena pajak untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2020 dan 2019 adalah sebagai berikut:
Current Tax
The reconciliation between income before income taxes, as presented in the consolidated statements of comprehensive income to the estimated taxable income for the years ended December 31, 2020 and 2019, is as follows:
2020 2019
Rp Rp
Laba sebelum Taksiran Pajak Penghasilan Sesuai Profiit before Income Tax According to the
Laporan Laba Rugi Komprehensif Konsolidasian 45,285,427,707 53,967,226,757 Consolidated Statements of Comprehensive Income Laba sebelum Pajak Penghasilan Entitas Anak (6,525,841,503) (4,225,565,844) Profit before Income Tax of the Subsidiaries Laba Perusahaan Sebelum Taksiran Pajak Penghasilan 38,759,586,204 49,741,660,913 Profiit before Estimated Income Tax of the Company
Koreksi Fiskal Tax Correction
Pendapatan yang Dikenakan Income Subjected to
Pajak Penghasilan Final (189,834,009,725) (206,098,373,459) Final Income Tax
Beban Usaha atas Pendapatan yang Operating Expenses on Revenue
Dikenakan Pajak Penghasilan Final 151,388,722,847 157,895,929,204 Subjected to Final Income Tax
Jumlah 314,299,326 1,539,216,658 Total
Penghasilan Kena Pajak - Dibulatkan 314,299,000 1,539,217,000 Taxable Income - Rounded
Beban Pajak Penghasilan Dihitung Current Tax Expense Calculated
Berdasarkan Tarif Pajak yang Berlaku 69,145,780 384,804,250 by Prevailing Tax Rate
Dikurangi : Pajak Dibayar di Muka Less : Prepaid Taxes
Pajak Penghasilan 23 (42,349,776) (13,458,188) Income Tax Article 23
Taksiran Utang Pajak Penghasilan Badan Estimated Corporate Income Tax Payable
Perusahaan 26,796,004 371,346,062 of the Company
Perhitungan penghasilan kena pajak untuk tahun yang berakhir 31 Desember 2019 tersebut di atas telah sesuai dengan Surat Pemberitahuan Tahun (SPT) Pajak 2019 yang dilaporkan Perusahaan kepada kantor pajak untuk tahun pajak 2019. Penghasilan kena pajak tahun 2020 tersebut diatas akan menjadi dasar dalam pengisian SPT Tahun 2020.
Calculation of taxable income for the year ended December 31, 2019 above are in accordance with the Corporate Income Tax Returns (SPT) for Fiscal Year 2019 that the Company reported to the tax office for 2019 fiscal year. Taxable income for 2020 above will be the basis in filling SPT for Fiscal Year 2020.
Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba sebelum pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between income tax expense with the result of profit before income tax with prevailing tax rates is as follows:
2020 2019
Rp Rp
Laba sebelum Pajak Penghasilan Sesuai Profit before Income Tax as Presented in
Laporan Laba Rugi dan Penghasilan Komprehensif Consolidated Statements of Profit or Loss and Consolidated Statements of Profit or Loss and
Lain Konsolidasian 45,285,427,707 53,967,226,757 Other Comprehensive Income
Laba sebelum Pajak Penghasilan Entitas Anak (6,525,841,503) (4,225,565,844) Profit before Income Tax of the Subsidiaries
Laba sebelum Pajak Penghasilan Profit before Income Tax
- Perusahaan 38,759,586,204 49,741,660,913 - Company
Tarif Pajak Berlaku 22% 8,527,108,965 12,435,415,228 Prevailing Tax Rate 22%
Koreksi Fiskal 8,457,963,185 12,050,610,978 Tax Adjustments
Beban Pajak Penghasilan - Perusahaan Income Tax Expense - the Company
Pajak Kini (69,145,780) (384,804,250) Current Tax
Beban Pajak Penghasilan - Entitas Anak Income Tax Expense - Subsidiary
Pajak Kini (1,161,369,660) (1,282,692,250) Current Tax
Pajak Tangguhan (110,850,729) 44,421,710 Deffered Tax
Beban Pajak Penghasilan Konsolidasian (1,341,366,169) (1,623,074,790) Consolidated Income Tax Expenses
d. Pajak Penghasilan Final d. Final Income Taxes Perhitungan atas pajak final sehubungan
dengan pendapatan atas sewa kapal dan pengoperasian kapal Perusahaan dan PT Pelayaran Hasko Hanly, entitas anak, untuk tahun-tahun yang berakhir 31 Desember 2020 dan 2019 adalah sebagai berikut:
The computation of final tax related to charter revenues and vessels operation of the Company and PT Pelayaran Hasko Hanly, a subsidiary, for the years ended December 31, 2020 and 2019 is as follows:
2020 2019
Rp Rp
Pendapatan yang Telah Difakturkan Berhubungan Invoiced Revenue from Charter and
dengan Pengoperasian dan Persewaan Kapal 189,834,009,725 206,098,373,459 Operation of Vessels
Beban Pajak Penghasilan Final 2,278,008,110 2,473,180,461 Final Income Tax Expense
Dikurangi: Less:
Pemotongan Selama Tahun Berjalan (2,172,551,467) (2,358,259,562) Current Year Withholding
Akrual (51,797,893) (50,260,450) Accrual
(2,224,349,360) (2,408,520,012)
Beban Pajak Penghasilan Final Unwithhold Final
yang Belum Dipotong 53,658,750 64,660,449 Income Tax Expense
Perhitungan beban pajak penghasilan final di atas menggunakan tarif 1,2% dari pendapatan.
The calculation of the final income tax expense above is calculated based on the tax rate 1.2%
of revenue.
e. Pajak Tangguhan e. Deferred Tax
Dikreditkan Dikreditkan Efek perubahan
pada pada Penghasilan tarif pajak/
Laba Rugi/ Komprehensif Effect of tax
Credited to Lain/ rate change
Profit or Loss Credited to Other Comprehensive
2019 Income 2020
Rp Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak Subsidiary
Imbalan Kerja karyawan 921,965,764 129,124,640 (193,969,663) (110,635,891) 746,484,850 Employee Benefits
Aset Tetap (94,690,653) (140,702,356) -- 11,362,878 (224,030,131) Fixed Assets
Jumlah Aset Pajak Tangguhan 827,275,111 (11,577,716) (193,969,663) (99,273,013) 522,454,719 Total Deferred Tax Assets
Dikreditkan Dikreditkan pada pada Penghasilan Laba Rugi/ Komprehensif Credited to Lain/
Profit or Loss Credited to Other Comprehensive
2018 Income 2019
Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Entitas Anak Subsidiary
Imbalan Kerja karyawan 774,775,748 140,523,981 6,666,035 921,965,764 Employee Benefits
Aset Tetap 1,411,618 (96,102,271) -- (94,690,653) Fixed Assets
Jumlah Aset Pajak Tangguhan 776,187,366 44,421,710 6,666,035 827,275,111 Total Deferred Tax Assets
f. Pengampunan Pajak f. Tax Amnesty PT Pelayaran Nelly Dwi Putri (Perusahaan)
Pada tahun 2016, Perusahaan ikut berpartisipasi dalam program pengampunan pajak. Perusahaan telah menerima Surat Keterangan Pengampunan Pajak (SKPP) tanggal 21 September 2016. Aset pengampunan pajak yang dideklarasikan berupa aset tetap. Jumlah aset pengampunan pajak adalah sebesar Rp357.350.000. Jumlah uang tebusan yang dibayarkan dalam program pengampunan pajak adalah sebesar Rp7.147.000.
PT Pelayaran Nelly Dwi Putri (the Company) In 2016, the Company participate in tax amnesty program. The Company have received Approval Letters of Tax Amnesty (SKPP) in September 21, 2016. Declared Tax amnesty of asset is fixed assets amounted to Rp357,350,000. Redemption money which was paid for tax amnesty program amounted to Rp7,147,000.
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) tanggal 21 September 2016, Perusahaan mendeklarasikan aset tetap sebesar Rp357.350.000 dan dicatat pada akun aset pengampunan pajak dan tambahan modal disetor Perusahaan.
Based on Approval Letter of Tax Amnesty (SKPP) dated on September 21, 2016, the Company declared fixed asset amounted to Rp357,350,000 and recorded in tax amnesty asset account and additional paid-in capital of the Company.
Pada tanggal 31 Desember 2016, Perusahaan mengukur kembali aset pengampunan pajak pada tanggal SKPP. Terdapat selisih aset pengampunan pajak yang telah diukur kembali pada tanggal SKPP dengan aset yang dideklarasikan sesuai dengan SKPP. Atas pengukuran kembali aset pengampunan pajak tersebut, aset pengampunan pajak sebesar Rp178.675.000 direklasifikasi ke akun aset tetap, dengan demikian seluruh pajak terutang, sanksi administrasi perpajakan, dan sanksi pidana di bidang perpajakan dihapuskan.
On December 31, 2016, the Company remeasured tax amnesty asset at the date of SKPP. There is difference between tax amnesty asset that have been remeasured and declared assets accordance with SKPP. Upon the remeasurement of tax amnesty asset, tax amnesty asset amounted to Rp178,675,000 reclassified into fixed asset account, thus all the tax payable, tax administration penalty, and tax penalty are written off.
PT Permata Barito Shipyard & Engineering (PBSE)
Pada tahun 2017, PBSE ikut berpartisipasi dalam program pengampunan pajak.
Perusahaan telah menerima Surat Keterangan Pengampunan Pajak (SKPP) tanggal 12 April 2017. Aset pengampunan pajak yang dideklarasikan berupa aset tetap sebesar Rp20.000.000. Jumlah uang tebusan yang dibayarkan dalam program pengampunan pajak adalah sebesar Rp1.000.000.
PT Permata Barito Shipyard & Engineering (PBSE)
In 2017, PBSE participate in tax amnesty program. The Company have received Approval Letters of Tax Amnesty (SKPP) in April 12, 2017.
Declared Tax amnesty of asset is fixed assets amounted to Rp20,000,000. Redemption money which was paid for tax amnesty program amounted to Rp1,000,000.
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) tanggal 12 April 2017, Perusahaan mendeklarasikan aset tetap sebesar Rp20.000.000 dan dicatat pada akun aset pengampunan pajak dan tambahan modal disetor Perusahaan.
Based on Approval Letter of Tax Amnesty (SKPP) dated on April 12, 2017, the Company declared fixed asset amounted to Rp20,000,000 and recorded in tax amnesty asset account and additional paid-in capital of the Company.
Pada tanggal 31 Desember 2017, Perusahaan mengukur kembali aset pengampunan pajak pada tanggal SKPP. Terdapat selisih aset pengampunan pajak yang telah diukur kembali pada tanggal SKPP dengan aset yang dideklarasikan sesuai dengan SKPP. Atas pengukuran kembali aset pengampunan pajak tersebut, aset pengampunan pajak sebesar Rp10.000.000 direklasifikasi ke akun aset tetap, dengan demikian seluruh pajak terutang, sanksi administrasi perpajakan, dan sanksi pidana di bidang perpajakan dihapuskan.
On December 31, 2017, the Company remeasured tax amnesty asset at the date of SKPP. There is difference between tax amnesty asset that have been remeasured and declared assets accordance with SKPP. Upon the remeasurement of tax amnesty asset, tax amnesty asset amounted to Rp10,000,000 reclassified into fixed asset account, thus all the tax payable,tax administration penalty, and tax penalty are written off.
g. Surat Tagihan Pajak g. Tax Collection Letter Pada tahun 2020, Grup melakukan
pembayaran atas Surat Tagihan Pajak (STP) dari Direktorat Jendral Pajak atas bunga dan denda Pajak Penghasilan dengan rincian sebagai berikut:
In 2020, the Group made payment for Tax Collection Letters (STP) from the Directorate General of Taxes for interest and penalties of Income Tax with the following details:
PT Pelayaran Nelly Dwi Putri (Perusahaan) PT Pelayaran Nelly Dwi Putri (The Company)
Nomor Surat Tanggal Surat / Masa Pajak / Pajak / Besar STP /
Ketetapan Pajak / Date of Letter Tax Period Tax Amount STP
Number of Tax Assessment Letters
00143/107/19/054/20 May 6, 2020 January 2019 VAT 68,009,218
00144/107/19/054/20 May 6, 2020 December 2019 VAT 2,159,269
00010/103/20/054/20 September 16, 2020 May 2020 Art 23 411,950
00017/103/19/054/20 May 6, 2020 July 2019 Art 23 28,366
PT Permata Barito Shipyard & Engineering (PBSE)
PT Permata Barito Shipyard & Engineering (PBSE)
Nomor Surat Tanggal Surat / Masa Pajak / Pajak / Besar STP /
Ketetapan Pajak / Date of Letter Tax Period Tax Amount STP
Number of Tax Assessment Letters
00162/107/17/731/19 May 22, 2019 November 2017 VAT 46,364,058
03647/107/16/731/17 October 4, 2017 January 2016 VAT 32,926,854
01224/107/17/731/18 July 30, 2018 August 2017 VAT 29,742,328
00008/109/16/731/18 April 3, 2018 January 2016 VAT 28,262,144
00017/106/16/731/17 January 24, 2017 August 2016 Art 25 23,927,218
00018/106/16/731/17 January 24, 2017 September 2016 Art 25 23,927,218
00019/106/16/731/17 January 24, 2017 October 2016 Art 25 23,927,218
00020/106/16/731/17 January 24, 2017 November 2016 Art 25 23,927,218
00080/207/16/731/17 October 4, 2017 February 2016 VAT 19,334,400
01245/107/17/731/18 July 30, 2018 October 2017 VAT 16,695,852
00097/107/18/731/19 February 19, 2019 January 2018 VAT 13,424,631
00378/107/17/731/18 February 7, 2018 March 2017 VAT 7,140,000
00007/107/19/731/19 May 22, 2019 January 2019 VAT 4,827,977
00834/107/17/731/18 April 19, 2018 December 2017 Art 21 2,020,000
00003/101/18/731/19 January 14, 2019 September 2018 Art 21 981,211
00125/107/19/731/19 September 17, 2019 April 2019 VAT 500,000
00124/107/19/731/19 September 17, 2019 May 2019 VAT 500,000
00123/107/19/731/19 September 17, 2019 June 2019 VAT 500,000
00016/103/18/731/19 February 12, 2019 September 2018 Art 23 120,240
00006/101/18/731/19 January 14, 2019 May 2018 Art 21 100,000
00004/101/18/731/19 January 14, 2019 June 2018 Art 21 100,000
00005/101/18/731/19 January 14, 2019 August 2018 Art 21 100,000
00002/101/18/731/19 January 14, 2019 October 2018 Art 21 100,000
00001/101/18/731/19 January 14, 2019 November 2018 Art 21 100,000
00010/103/18/731/19 February 4, 2019 October 2018 Art 23 100,000
00015/103/18/731/19 February 12, 2019 November 2018 Art 23 100,000
Pada tahun 2020, PBSE melakukan pembayaran atas Surat Ketetapan Pajak Kurang Bayar (SKPKB) dari Direktorat Jendral Pajak dengan rincian sebagai berikut:
In 2020, PBSE made payment for Tax Underpayment Assessment Letter (SKPKB) from Directorate General of Taxes with the following details:
Nomor Surat Tanggal Surat / Masa Pajak / Pajak / Besar SKP /
Ketetapan Pajak / Date of Letter Tax Period Tax Amount SKP
Number of Tax Assessment Letters
00023/206/16/731/20 November 12, 2020 2016 Corporate Income Tax 40,839,230
00137/207/16/731/20 November 12, 2020 August 2016 VAT 22,492,962
00077/203/16/731/20 November 12, 2020 December 2016 Art 23 14,360,257
00136/207/16/731/20 November 12, 2020 April 2016 VAT 13,950,000
00022/201/16/731/20 November 12, 2020 December 2016 Art 21 13,945,134
Pada tahun 2019, PBSE melakukan pembayaran atas Surat Tagihan Pajak (STP) dari Direktorat Jendral Pajak atas bunga dan denda Pajak Penghasilan dengan rincian sebagai berikut:
In 2019, PBSE made payment for Tax Collection Letters (STP) from the Directorate General of Taxes for interest and penalties of Income Tax with the following details:
Nomor Surat Tanggal Surat / Masa Pajak / Pajak / Besar STP /
Ketetapan Pajak / Date of Letter Tax Period Tax Amount STP
Number of Tax Assessment Letters
00079/207/16/731/17 October 04, 2017 January 2016 VAT 108,249,738
00017/106/16/731/17 January 24, 2017 August 2016 Art 25 2,392,721
00018/106/16/731/17 January 24, 2017 September 2016 Art 25 1,914,177
00019/106/16/731/17 January 24, 2017 October 2016 Art 25 1,435,633
00020/106/16/731/17 January 24, 2017 November 2016 Art 25 957,088
h. Administrasi Pajak h. Tax Administration Undang-undang Perpajakan yang berlaku di
Indonesia mengatur bahwa masing-masing perusahaan menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang secara individu.
Fiscal laws in Indonesia requires that each company calculate, determine and pay the amount of tax payable individually.
Berdasarkan Undang-Undang yang berlaku, Direktur Jenderal Pajak (“DJP”) dapat menetapkan atau mengubah kewajiban pajak dalam jangka waktu tertentu. Untuk tahun pajak 2007 dan sebelumnya, jangka waktu tersebut adalah sepuluh tahun sejak saat terutangnya pajak tetapi tidak lebih dari tahun 2013, sedangkan untuk tahun pajak 2008 dan seterusnya, jangka waktunya adalah lima tahun sejak saat terutangnya pajak.
Based on the prevailing laws, the Director General of Tax (“DJP”) may asses or amend taxes within a certain period of time. For fiscal years 2007 and earlier, the period is ten years since the tax become payable but not more than 2013, while for the fiscal years 2008 and onwards, the period is five years from the time of the tax become payable.
Undang-undang Perpajakan yang berlaku di Indonesia menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang secara individu.
Fiscal laws in Indonesia requires that each company calculate, determine and pay the amount of tax payable individually.
Pada 31 Maret 2020, berdasarkan Perpu No. 1 tahun 2020 menyebutkan bahwa tarif pajak penghasilan diturunkan menjadi 22% untuk tahun 2020 dan 2021, dan sebesar 20% untuk tahun 2022.
On March 31, 2020, based on Perpu No. 1 year 2020 states that the income tax rate is lowered to 22% for 2020 and 2021, and 20% for 2022.
24. Sifat, Transaksi dan Saldo dengan Pihak-Pihak