2.t. Sumber Ketidakpastian Estimasi dan Asumsi
22. Kepentingan Non-Pengendali Non-Controlling Interest Rincian proporsi kepemilikan pemegang saham
21. Laba per Saham 21. Earnings per Share
31 Maret 2021 Rp
31 Maret 2020 Rp
Laba Tahun Berjalan yang Dapat Diatribusikan kepada Pemilik Entitas Induk (Rp)
3,892,966,933 9,943,977,972 Profit for the Year Attributable to Owners of the Parent Entity (Rp)
Rata-rata Tertimbang Saham Beredar 2,350,000,000 2,350,000,000 Weighted Average of Outstanding
Shares
,
Laba per Saham Dasar (Rp) 1.66 4.23 Basic Earnings per Share (Rp)
22. Kepentingan Non-Pengendali 22. 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/
December 31, 2019
Dikreditkan (Dibebankan) pada Laporan Laba Rugi Komprehensif Konsolidasian/
Credited to Consolidated
Statement of Comprehensive
Income
31 Desember/
December 31, 2020
Dikreditkan (Dibebankan) pada Laporan Laba Rugi Komprehensif Konsolidasian/
Credited to Consolidated Statement of Comprehensive
Income
31 Maret 2021
Rp Rp Rp Rp Rp
PT Permata Barito Shipyard Engineering
462,621,162 42,372,903 504,994,065 (18,968,740) 486,025,325
PT Permata Barito Shipyard Engineering
PT Nelly Energi
Lestarindo 18,743,005 (147,269) 18,595,736 (44,112) 18,551,624
PT Nelly Energi Lestarindo PT Pelayaran Hasko
Hanly Global 602,080 (244,623) 846,703 66,615 913,318
PT Pelayaran Hasko Hanly Global
Jumlah 481,966,247 42,470,257 524,436,504 (18,946,237) 505,490,267 Total
23. Perpajakan 23. Taxation
a. Pajak Dibayar di Muka a. Prepaid Taxes
31 Maret 2021 Rp
31 Desember 2020 Rp
Perusahaan Company
Pajak Penghasilan Income Tax
Pasal 22 368,585,000 -- Article 23
Pasal 23 8,453,333 2,850,000 Article 21
Pajak Pertambahan Nilai 404,761,901 -- Value Added Tax
Sub Jumlah 781,800,234 2,850,000 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Tax
Pasal 21 -- 849,652 Article 23
Pasal 23 10,832,144 -- Article 25
Pasal 25 92,609,886 -- Article 28a
Pajak Pertambahan Nilai 95,040,949 179,711,858 Value Added Tax
Sub Jumlah 198,482,979 180,561,510 Sub Total
Jumlah 980,283,213 183,411,510 Total
b. Utang Pajak b. Taxes Payable
31 Maret 2021 Rp
31 Desember 2020 Rp
Perusahaan Company
Pajak Penghasilan Income Tax
Pasal 15 40,431,347 53,658,750 Article 15
Pasal 21 209,809,465 346,602,408 Article 21
Pasal 23 8,287,485 261,043,741 Article 23
Pasal 29 26,796,004 26,769,004 Article 29
Pajak Pertambahan Nilai -- 279,784,277 Value Added Tax
Sub Jumlah 285,324,301 967,885,180 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Tax
Pasal 15 -- -- Article 15
Pasal 21 37,533,462 106,167,780 Article 21
Pasal 23 4,169,218 19,498,288 Article 23
Pasal 25 30,869,964 30,869,964 Article 25
Pasal 4 (2) 521,811 2,001,785 Article 4 (2)
Pasal 29 339,145,935 339,145,935 Article 29
Pajak Pertambahan Nilai 245,189,521 663,007,965 Value Added Tax
Sub Jumlah 657,429,911 1,160,691,717 Sub Total
Jumlah 942,754,212 2,128,576,897 Total
c. Manfaat (Beban) Pajak Penghasilan c. Income Tax Benefit (Expense)
31 Maret 2021 Perusahaan/ the
Company
Entitas Anak/
Subsidiary
Konsolidasian/
Consolidated
Rp Rp Rp
Beban Pajak Kini -- -- -- Current Tax Expense
Beban Pajak Tangguhan -- -- -- Deferred Tax Expense
Jumlah Beban Pajak -- -- -- Total Tax Expenses
31 Maret 2020 Perusahaan/ the
Company
Entitas Anak/
Subsidiary
Konsolidasian/
Consolidated
Rp Rp Rp
Beban Pajak Kini -- (137,826,333) (137,826,333) Current Tax Expense
Beban Pajak Tangguhan -- -- -- Deferred Tax Expense
Jumlah Beban Pajak -- (137,826,333) (137,826,333) Total Tax Expenses
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 Maret 2021 dan 2020 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 March 31, 2021 and 2020, is as follows:
31 Maret 2021 Rp
31 Maret 2020 Rp Laba Sebelum Taksiran Pajak Penghasilan
Sesuai Laporan Laba Rugi Komprehensif
Konsolidasian 3,874,161,226 10,085,970,789
Profit Before Income Tax according to the Consolidated Statements of
Comprehensive Income Rugi (Laba) sebelum Pajak Penghasilan Entitas
Anak 2,049,443,650 (706,253,906)
Loss (Profit) before Income Tax of Subsidiaries Laba Perusahaan Sebelum Taksiran Pajak
Penghasilan 27,287,946,189 9,379,716,883
Profit before Estimated Income Tax of the Company
Koreksi Fiskal Tac Correction
Pendapatan yang Dikenakan Pajak
Penghasilan Final (32,728,462,276) (51,266,512,064)
Income Subjected to Final Income Tax Beban Usaha atas Pendapatan yang
Dikenakan Pajak Penghasilan Final 26,804,857,402 41,886,795,181
Operating Expenses on Revenue Subjected to Final Income Tax
Jumlah -- -- Total
Penghasilan Kena Pajak - Dibulatkan -- -- Taxable Income - Rounded
Beban Pajak Penghasilan Dihitung
Berdasarkan Tarif Pajak yang Berlaku -- --
Current Tax Expense Calculated by Prevalling Tax Rate Dikurangi : Pajak Dibayar di Muka
Pajak Penghasilan 23 -- --
Less : Prepaid Taxes Income Tax Article 23 Taksiran Utang Pajak Penghasilan Badan
Perusahaan -- --
Estimated Corporate Income Tax Payable of the Company
Perhitungan penghasilan kena pajak untuk periode tiga bulan yang berakhir 31 Maret 2021 dan 2020 .
Calculation of taxable income for the three months period ended March 31 2021 and 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:
31 Maret 2021 Rp
31 Maret 2020 Rp Laba Sebelum Pajak Penghasilan Sesuai
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian 3,874,161,226 10,085,970,789
Profit Before Income Taxa ccording to the Consolidated Statements of
Comprehensive Income Rugi (Laba) sebelum Pajak Penghasilan Entitas
Anak 2,049,443,650 (706,253,906)
Aloss (Profit) before Income Tax of Subsidiaries Laba sebelum Pajak Penghasilan -
Perusahaan 5,923,604,876 9,379,716,883
Profit before Income Tax - Company
Tarif Pajak Berlaku 25% 1,480,901,219 2,334,929,221 Prevalling Tax Rate 25%
Koreksi Fiskal 1,480,901,219 2,334,929,221 Tax Adjustment
Beban Pajak Penghasilan - Perusahaan Income Tax Expense – the Company
Pajak Kini -- -- Current Tax
Beban Pajak Penghasilan – Entitas Anak -- -- Income Tax Expense – Subsidiary
Pajak Kini -- (137,826,333) Current Tax
Deferred Tax -- -- Deferred Tax
Beban Pajak penghasilan Konsolidasi -- (137,826,333) 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 periode yang berakhir 31 Maret 2021 dan 2020 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 period ended March 31, 2021 and 2020 is as follows:
31 Maret 2021 Rp
31 Maret 2020 Rp Pendapatan yang Telah Difakturkan
Berhubungan dengan Pengoperasian Kapal 33,192,722,598 51,266,512,064
Invoiced Revenue from Charter and Operation of Vessels
Beban Pajak penghasilan Final 398,312,660 615,198,147 Final Income Tax Expenses
Dikurangi : Less :
Pemotongan Selama Tahun Berjalan (333,365,367) (399,303,480) Current Year Witholding
Akrual (24,515,946) (80,246,515) Accrual
(357,881,313) (479,549,995) Beban Pajak Penghasilan Final yang Belum
Dipotong 40,431,347 135,648,152
Unwithold Final 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
31 Desember/
December 31, 2020
Dikreditkan padaLaba
Rugi/
Credited to Profit or Loss
Dikreditkan oada Penghasilan Komprehensif Lain/ Credited to Other Comprehensive
Invome
31 Maret 2021
Rp Rp Rp Rp
Aset Pajak tangguhan Deferred Tax Assets
Entitas Anak Subsidiary
Imbalan Kerja Karyawan 746,484,850 -- 3,963,625 750,448,475 Employee Benefit
Aset Tetap (224,030,131) -- -- (224,030,131) Fixed Assets
Jumlah Aset Pajak Tangguhan 522,454,719 -- 3,963,625 526,418,344 Total Deferred Assets
31 Desember/
December 31, 2019
Dikreditkan padaLaba
Rugi/
Credited to Profit or Loss
Dikreditkan oada Oenghasilan Komprehensif Lain/ Credited to Other Comprehensive
Invome
31 Maret 2020
Rp Rp Rp Rp
Aset Pajak tangguhan Deferred Tax Assets
Entitas Anak Subsidiary
Imbalan Kerja Karyawan 921,965,764 -- 5,710,538 927,676,302 Employee Benefit
Aset Tetap (94,690,653) -- -- (94,690,653 Fixed Assets
Jumlah Aset Pajak Tangguhan 827,275,111 -- 5,710,538 832,985,649 Total Deferred 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 a13mounted 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
Based on Approval Letter of Tax Amnesty (SKPP) dated on April 12, 2017, the Company declared fixed asset amounted to
dicatat pada akun aset pengampunan pajak dan tambahan modal disetor Perusahaan.
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 2021, Grup melakukan Pembayaran atas
Surat Tagihan Pajak (STP) dari Direktorat Jendral Pajak atas bunga dan denda Pajak Penghasilan dengan rincian sebagai berikut :
In 2021, 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 :
Nomor Surat
00005/141/19/054/20 December 14, 2020 Juli 2019 Art 15 100,000
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 Ketetapan Pajak/ Number of Tax
Assessment Letter
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
00010/103/19/054/20 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 Ketetapan Pajak/ Number of Tax
Assessment Letter
00162/107/17/731/19 May 22, 2019 November 2017 VAT 46,364,058
03647/107/16/731/17 Ocotber 4, 2017 January 2016 VAT 32,926,854
01224/107/17/731/18 July 30, 2018 August 2017 VAT 29,724,328
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 Ocotber 4, 2017 February 2016 VAT 19,334,400
01245/107/17/731/18 July 30, 2018 October 2017 VAT 16,695,852
00007/107/18/731/19 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 Dorectorate General of Taxes with the following details :
Nomor Surat Ketetapan Pajak/ Number of Tax
Assessment Letter
Tanggal Surat/
Date of letter
Masa Pajak/
Tax Period
Pajak/ Tax Besar SKP /
Amount SKP
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
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 Jendral 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