March 31 2022 dan/and
23. KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTERESTS Rincian hak minoritas atas aset (liabilitas) bersih
entitas anak yang dikonsolidasikan adalah sebagai berikut:
The details of non-controlling interests in net assets (liabilities) of consolidated subsidiaries are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2022 2021
Kepentingan non pengendali atas Non-controlling interest in net assets
aset (liabilitas) bersih entitas anak (liab ilities) of sub sidiaries
Samudera Shipping Line Limited Samudera Shipping Line Limited
dan entitas anak 140.244.040 109.928.716 and sub sidiaries
PT Samudera Sarana Logistik 2.692.395 1.974.301 PT Samudera Sarana Logistik PT Maruzen Samudera Taiheiyo 2.183.515 2.142.219 PT Maruzen Samudera Taiheiyo PT Samudera Perkapalan Indonesia 1.300.192 1.528.189 PT Samudera Perkapalan Indonesia PT Samudera Pelabuhan Indonesia 669.272 641.269 PT Samudera Pelab uhan Indonesia
PT ISTA Indonesia 665.544 691.351 PT ISTA Indonesia
PT Praweda Sarana Informatika 357.303 333.287 PT Praweda Sarana Informatika
Lain-lain 329.585 390.920 Others
Jumlah 148.441.846 117.630.252 Total
81 Mutasi kepentingan nonpengendali adalah sebagai berikut:
Movements of non-controlling interest are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2022 2021
Saldo awal tahun 117.630.252 72.871.045 Balance at b eginning of year Laba tahun berjalan yang
dapat teratribusikan kepada Profit for the year attrib utab le to
kepentingan nonpengendali 30.534.423 46.052.731 non-controlling interests
Dividen - (2.268.516) Dividends
Kepentingan nonpengendali pada Non-controlling interest in
entitas anak baru - 88.701 a new sub sidiary
Perubahan nilai wajar aset keuangan Changes in fair value of non-current
tidak lancar lainnya (75) 34.278 financial assets Penghasilan komprehensif
lain yang dapat teratribusikan Comprehensive income attrib utab le
kepada kepentingan nonpengendali: to non-controlling interests:
- Selisih kurs penjabaran - Translation adjustment
dan lainnya 277.246 323.268 and others
- Bagian atas pencadangan - Share of hedging
lindung nilai - 199.599 reserve
- Kerugian aktuarial - 329.146 - Actuarial loss Saldo akhir tahun 148.441.846 117.630.252 Balance at end of year
24. DIVIDEN TUNAI 24. CASH DIVIDENDS
Berdasarkan Keputusan Rapat Umum Pemegang Saham Tahunan Tanggal 30 Juni 2021, para pemegang saham memutuskan untuk membagikan dividen tunai sebesar Rp32.751.200.000 atau Rp10 per lembar saham (setara dengan US$2.259.327).
According to Annual General Meeting of Shareholders dated June 30, 2021, the shareholders approved to distribute cash dividend amounting to Rp32,751,200,000 or Rp10 per share (equivalent to US$2,259,327).
Berdasarkan Keputusan Rapat Umum Pemegang Saham Tahunan Tanggal 30 Juni 2020, para pemegang saham memutuskan untuk membagikan dividen tunai sebesar Rp26.200.960.000 atau Rp8 per lembar saham (setara dengan US$1.831.979).
According to Annual General Meeting of Shareholders dated June 30, 2020, the shareholders approved to distribute cash dividend amounting to Rp26,200,960,000 or Rp8 per share (equivalent to US$1,831,979).
82 Pendapatan usaha menurut jenis jasa yang diberikan adalah sebagai berikut:
Revenue based on services rendered is as follows:
2022 2021
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
Pendapatan uang tambang 208.897.285 88.318.200 Freight income
Pendapatan dari jasa keagenan, Income from agency, forwarding
forwarding dan pelabuhan 22.989.573 19.176.630 and ports services
Pendapatan dari jasa penanganan Income from container equipment
peralatan peti kemas dan muatan 10.084.961 10.871.120 services cargo handling
Pendapatan sew a kapal berbasis Income from
w aktu 3.553.863 4.864.293 time charter
Lain-lain 4.565.611 4.605.090 Others
Jum lah 250.091.293 127.835.333 Total
Pada 31 Maret 2022 dan 31 Desember 2021, nilai pendapatan jasa dari pelanggan, baik pihak ketiga maupun pihak berelasi, masing-masing tidak melebihi 10% dari jumlah pendapatan jasa.
In March 31, 2022 and December 31, 2021, service revenues from customers, third parties and related parties is not more than 10% of the total service revenues, respectively.
26. BIAYA JASA 26. COST OF SERVICES
Rincian biaya jasa adalah sebagai berikut: The details of cost of services are as follows:
2022 2021
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
Beban pelayaran dan kapal 64.318.072 39.566.526 Shipping and vessel expenses
Beban bongkar muat 38.660.333 29.307.852 Stevedoring expenses
Penyusutan (Catatan 12 & 13) 23.640.692 7.639.276 Depreciation (Note 12 &13) Gaji, bonus dan tunjangan 6.055.776 6.472.156 Salaries, b onuses and b enefits Beban peti kemas dan peralatan 3.986.107 3.808.963 Container and equipment charges Perbaikan dan pemeliharaan 2.774.992 2.227.182 Repairs and maintenance
Sewa 2.184.843 1.607.404 Rent
Beban keagenan 2.033.766 1.296.150 Agency fees
Beban alat non-mekanik, gudang Non-mechanical tools, warehousing
dan depo 1.091.184 974.514 and yard expenses
Asuransi 542.991 684.533 Insurance
Lain-lain 4.576.433 3.204.519 Others
Jumlah 149.865.189 96.789.075 Total
83 Rincian beban umum dan administrasi adalah sebagai berikut:
The details of general and administrative expense are as follows:
2022 2021
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
Gaji, bonus dan tunjangan 7.033.714 6.828.845 Salaries, b onuses and b enefits Jasa profesional 577.167 509.841 Professional fees Penyusutan (Catatan 12 & 13) 487.670 492.270 Depreciation (Note 12 &13)
Beban kantor 367.818 335.485 Office expenses
Sewa 265.000 365.739 Rent
Listrik, air dan telekomunikasi 206.213 206.206 Electricity, water and telecommunication
Perjalanan dinas 204.735 191.988 Travel
Pemasaran dan perjamuan 86.542 52.097 Marketing and entertainment Perbaikan dan pemeliharaan 78.038 127.412 Repairs and maintenance
Lain-lain 840.025 705.114 Others
Jumlah 10.146.922 9.814.997 Total
28. (KERUGIAN) KEUNTUNGAN LAIN-LAIN 28. OTHER (LOSSES) GAINS
Akun ini terdiri dari: This account consist of:
2022 2021
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
Pemulihan (pencadangan) Recovery (provision)
penurunan nilai piutang for impairment losses
(Catatan 6 dan 7) 151.349 (209.053) of receivab les (Note 6 and 7) Klaim asuransi 8.123 (20.809) Insurance claims Lain-lain (443.170) 958.119 Others Jumlah (283.698) 728.257 Total
29. PAJAK PENGHASILAN 29. INCOME TAX
Beban pajak Grup terdiri dari: Income tax expense of the Group consist of:
2022 2021
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
Pajak kini Current tax
Perusahaan - - The Company Entitas anak (1.227.208) (1.042.531) Sub sidiaries
Pajak tangguhan Deferred tax
Perusahaan 309.445 344.121 The Company Entitas anak 117.895 341.503 Sub sidiaries Jumlah (799.868) (356.907) Total
84 Berdasarkan Keputusan Menteri Keuangan No. Kep-1303/WPJ.07/2012 tanggal 16 Juli 2012, Perusahaan telah memperoleh izin untuk menyelenggarakan pembukuan dengan menggunakan mata uang Dolar US (mata uang fungsional). Keputusan ini berlaku mulai tahun buku/tahun pajak 2013.
Based on the decision of Minister of Finance No. Kep-1303/WPJ.07/2012 dated July 16, 2012, the Company has obtained a permission to maintain its books of account using US Dollar (functional currency). This decision is valid starting from fiscal year 2013.
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak sebagai berikut: (lanjutan)
Reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: (continued)
2022 2021
(Tiga bulan/ (Tiga bulan/
Three months ) Three months)
Laba sebelum pajak menurut laporan Profit b efore tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 89.733.198 21.130.608 other comprehensive income
Dikurangi laba entitas anak sebelum Less profit of sub sidiaries b efore
pajak dan dampak eliminasi antar tax and effect of inter-company
perusahaan yang dikonsolidasian (90.803.274) (22.626.062) consolidation elimination Rugi sebelum pajak Perusahaan (1.070.076) (1.495.454) Loss b efore tax of the Company
Beda waktu: Timing differences:
Penyusutan dan amortisasi (323.356) 865.661 Depreciation and amortization Gaji, bonus dan tunjangan 298.856 (234.161) Salaries, b onuses and b enefits
Lainnya - (5.834) Others
Beda tetap: Permanent differences:
Beban yang tidak dapat
diperhitungkan menurut fiskal 193.033 217.128 Nondeductib le expenses
Beban (pendapatan terkait) Expenses (related income)
yang telah dikenakan pajak already sub jected to
yang bersifat final: final tax:
Pendapatan jasa (1.528.107) (1.305.265) Service revenues
Beban Jasa 592.705 624.509 Cost of services
Bagian laba bersih Equity in profit of
entitas asosiasi dan lainnya 405.881 223.456 associates and others Rugi pajak Perusahaan (1.431.064) (1.109.960) Tax Losses of the Company Beban pajak kini - Perusahaan - - Current tax expense - Company
85
Pajak Kini (lanjutan) Current Tax (continued)
Rekonsiliasi antara beban pajak Perusahaan dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: (lanjutan)
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rate to profit before tax is as follows: (continued)
2022 2021
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
Laba (rugi) sebelum pajak menurut laporan Profit (loss) b efore tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 89.733.198 21.130.608 other comprehensive income
Dikurangi (rugi) laba entitas anak sebelum pajak Less (loss) profit of sub sidiaries b efore
dan dampak eliminasi antar perusahaan tax and effect of inter-company
yang dikonsolidasian (90.803.274) (22.626.062) consolidation elimination Rugi sebelum pajak Perusahaan (1.070.076) (1.495.454) Loss b efore tax of the Company
Manfaat pajak sesuai dengan Tax b enefits b y applying
tarif pajak yang berlaku (235.417) (329.000) effective tax rates Beban yang tidak dapat diperhitungkan
menurut fiskal 42.467 47.768 Tax effect of nondeductib le expense
Beban (pendapatan terkait) yang telah Expenses (related income) already
dikenakan pajak yang bersifat final: sub jected to final tax:
Pendapatan jasa (336.184) (287.158) Service revenues
Beban 130.395 137.392 Expenses
Bagian (rugi) laba bersih entitas Equity in net (loss) income
asosiasi dan lainnya 89.294 86.877 of associates and others
Jumlah (309.445) (344.121) Total
Manfaat pajak Perusahaan (309.445) (344.121) Tax benefit of the Company Beban pajak - Entitas Anak 1.109.313 701.028 Tax expense of the - Subsidiaries
Beban pajak 799.868 356.907 Tax expense
Berdasarkan Undang-Undang Perpajakan Indonesia, Perusahaan melaporkan pajak berdasarkan sistem self-assessment. Fiskus dapat menetapkan atau mengubah pajak-pajak tersebut dalam jangka waktu tertentu sesuai dengan peraturan yang berlaku. Laba kena pajak hasil rekonsiliasi menjadi dasar dalam pengisian SPT Tahunan PPh Badan.
Under the Tax Laws of Indonesia, the Company submits tax returns on the basis of self-assessment.
The tax authorities may assess or amend taxes within the statute of limitation under the prevailing regulations. The taxable income resulting from the reconciliation, becomes the basic for filling the annual Corporate Income Tax.
86
Pajak Tangguhan Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan Grup adalah sebagai berikut:
The details of the Group’s deferred tax assets and liabilities are as follows:
Dikreditkan
Dikreditkan (dibebankan) ke
(dibebankan) penghasilan
ke laporan kom prehensif
laba rugi/ lain/ Penyesuaian
Credited Penyesuaian Charged to atas perubahan
1 Januari/ (charged) to translasi/ other tarif pajak/ 31 Maret/
January 1, profit or loss Translation comprehensive Adjustment M arch 31,
2022 for the year adjustment income tax rate 2022
Aset pajak tangguhan - Perusahaan Deferred tax assets - the Company
Kew ajiban Imbalan pasca kerja 742 10.967 - - - 11.709 Employment benefits obligation
Rugi fiskal - 314.834 - - - 314.834 Fiscal loss
Biaya masih harus dibayar 233.823 54.782 - - - 288.605 Accrued expenses
Pencadangan kerugian penurunan Allowance for impairment
nilai piutang 118.455 - - - - 118.455 losses on receivable
Aset tetap 304.141 (71.138) - - - 233.003 Property and equipment
Aset pajak tangguhan Deferred tax assets
Perusahaan 657.161 309.445 - - - 966.606 The Company Entitas anak 5.371.603 236.379 (623.798) (534.328) - 4.449.856 Subsidiaries Jum lah aset pajak tangguhan 6.028.764 545.824 (623.798) (534.328) - 5.416.462 Total deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Entitas anak (1.066.972) (120.335) 635.015 (42.048) - (594.340) Subsidiaries
Dikreditkan Dibebankan ke
(dibebankan) penghasilan
ke laporan komprehensif
laba rugi/ lain/ Penyesuaian
credited Penyesuaian Charge to atas perubahan
1 Januari/ (charge) to translasi/ other tarif pajak/ 31 Desember/
January 1, profit or loss Translation comprehensive Adjustment December 31,
2021 for the year adjustment income tax rate 2021
Aset pajak tangguhan - Deferred tax assets -
Perusahaan The Company
Kewajiban imbalan Employment benefit
pasca kerja 28.816 (16.951) - (16.677) 5.554 742 obligation
Biaya masih harus
dibayar 275.923 (42.100) - - - 233.823 Accrued expenses
Pencadangan kerugian Allowance for
penurunan nilai impairment losses
piutang 22.143 48.284 - - 48.028 118.455 on receivable
Aset tetap 271.297 5.713 - - 27.131 304.141 Fixed assets
Aset pajak tangguhan Deferred tax assets
Perusahaan 598.179 (5.054) - (16.677) 80.713 657.161 The Company
Entitas anak 5.606.611 1.430.288 (64.439) (1.384.237) (216.620) 5.371.603 Subsidiaries
Jumlah asset pajak Total deferred tax
tangguhan 6.204.790 1.425.234 (64.439) (1.400.914) (135.907) 6.028.764 assets
Liabilitas pajak Deferred tax
tangguhan liabilities
Entitas anak (363.986) (571.096) 4.210 (99.701) (36.399) (1.066.972) Subsidiaries
87
Pemeriksaan pajak Tax assessments
Entitas anak Subsidiaries
PT Perusahaan Bongkar Muat Tangguh Samudera Jaya (“TSJ”)
PT Perusahaan Bongkar Muat Tangguh Samudera Jaya (“TSJ”)
Pada bulan April 2021, TSJ, menerima Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) Pajak Penghasilan Badan untuk Tahun Pajak 2019 yang menetapkan lebih bayar PPh Badan sebesar UD$248.517. Perusahaan menerima keputusan tersebut dan telah menerima pengembalian pajak pada bulan Mei 2021
In April 2021, TSJ, received a tax overpayment assessment letter (“SKPLB”) for the 2019 Fiscal Year which determined the overpayment of Corporate Income Tax amounting to US$ 248.517.
The company accepted the decision and received the tax refund in May 2021.
Pada bulan April 2019, TSJ, menerima surat ketetapan pajak lebih bayar (“SKPLB”) atas pajak penghasilan badan tahun 2017. Pada bulan Juli 2019, TSJ mengajukan surat keberatan sebesar US$426.636 dan pada bulan Juni 2020, keberatan tersebut ditolak.
In April 2019, TSJ, received a tax overpayment assessment letter (“SKPLB”) for 2017 corporate income tax. In July 2019, TSJ filed an objection letter of US$426,636 and in June 2020, the objection was rejected.
Pada bulan September 2020, TSJ mengajukan surat banding ke pengadilan pajak. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, TSJ belum menerima hasil banding tersebut.
In September 2020, TSJ filed a tax appeal to the tax court. As of the completion date of these consolidated financial statements, TSJ has not yet received the result of the appeal.
PT Prima Nur Panurjwan (“PNP”) PT Prima Nur Panurjwan (“PNP”) Pada bulan Desember 2017, PNP menerima surat
ketetapan pajak kurang bayar (“SKPKB”) atas pajak penghasilan badan tahun 2016 sebesar US$408.828. Pada bulan Januari 2018, PNP mengajukan keberatan ke kantor pajak dan pada bulan Desember 2018, PNP menerima keputusan keberatan yang menetapkan pajak kurang bayar menjadi sebesar US$409.941.
In December 2017, PNP received a tax assessment letter for underpayment (“SKPKB”) for the 2016 corporate income tax amounting to US$408,828. In January 2018, PNP submitted an objection to the tax office and in December 2018, PNP received an objection decision which determined the tax underpayment of US$409,941.
Pada bulan Maret 2019, PNP mengajukan banding ke pengadilan pajak. Pada bulan Juni 2020, PNP menerima keputusan banding yang menetapkan pajak kurang bayar menjadi sebesar US$77.142.
PNP menerima keputusan tersebut.
In March 2019, PNP filed an appeal to the tax court.
In June 2020, PNP received an appeal decision which determined the tax underpayment of US$77,142 and PNP accepted the decision.
Pada bulan Oktober 2020, Direktorat Jenderal Pajak mengajukan peninjauan kembali ke Mahkamah Agung sebesar US$329.004. Pada November 2021 PNP telah menerima hasil Putusan Mahkamah Agung dengan hasil menolak permohonan Peninjauan kembali dari pemohon Direktorat Jenderal Pajak.
In October 2020, the Directorate General of Taxes submitted a judicial review to the Supreme Court amounting to US$329,004. In November 2021, PNP has received the results of the Supreme Court's Decision with the result of rejecting the application for judicial review from the applicant of the Directorate General of Taxes.
88
PT Prima Nur Panurjwan (“PNP”) (lanjutan) PT Prima Nur Panurjwan (“PNP”) (continued) Pada bulan September 2020, PNP mengajukan
surat banding ke pengadilan pajak sebesar US$165.015 terkait keputusan keberatan atas penghasilan badan tahun pajak 2017. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, PNP belum menerima hasil putusan banding dari Pengadilan Pajak tersebut.
In September 2020, PNP submitted an appeal letter to tax court amounting to US$165,015 related to the decision of objection for the 2017 corporate income tax. As of the completion date of these consolidated financial statements, PNP has not yet received the result of the appeal decision from the Tax Court.
Administrasi Administration
Grup melakukan perhitungan laba/(rugi) kena pajak dan pelaporan surat pemberitahuan pajak tahunan (“SPT”) sendiri. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan di Indonesia. DJP dapat menetapkan dan mengubah kewajiban pajak dalam batas waktu lima tahun sejak tanggal terutangnya pajak.
The Group computes taxable income/(losses) and submits their annual tax returns (“SPT”).
Consolidated SPT are not permitted under Indonesian taxation laws. DGT may assess or amend taxes within five years from the date the tax becomes due.