Dua Bulan/ Dua Bulan/
Two Months Two Months
28 Februari 2022/ 28 Februari 2021/
Feb ruary 28, 2022 Feb ruary 28, 2021 (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Penghasilan Lain-lain Other Income
Sewa Ruangan 57.621.266 57.950.701 Space Rent Pendapatan lain-lain 3.975.416.733 3.517.721.035 Other income Subjumlah 4.033.037.999 3.575.671.736 Subtotal
Beban Lain-lain Other Expense
Administrasi bank (100.950.158) (132.516.660) Bank administration Beban lain-lain (3.279.546.730) (856.326.623) Other expense Subjumlah (3.380.496.888) (988.843.283) Subtotal Jumlah- net 652.541.111 2.586.828.453 Total - net
37. Pajak Penghasilan 37. Income Tax
Beban pajak Grup terdiri dari: Tax expense of Group consists of the following:
Dua Bulan/ Dua Bulan/
Two Months Two Months
28 Februari 2022/ 28 Februari 2021/
Feb ruary 28, 2022 Feb ruary 28, 2021 (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Pajak kini Current tax
Perusahaan 16.134.921.660 6.153.546.080 The Company Entitas anak 22.948.779.676 24.519.090.583 Subsidiaries Pajak tangguhan 1.215.976.850 1.259.600.048 Deferred tax
Jumlah 40.299.678.186 31.932.236.711 Total
Pajak Kini Current Tax Rekonsiliasi laba sebelum pajak menurut laporan
laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak Perusahaan adalah sebagai berikut:
A reconciliation between the profit before tax per consolidated statements of profit or loss and other comprehensive income and taxable income of the Company follows:
Dua Bulan/ Dua Bulan/
Two Months Two Months
28 Februari 2022/ 28 Februari 2021/
Feb ruary 28, 2022 Feb ruary 28, 2021 (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 169.166.077.164 180.091.798.432 other comprehensive income
Rugi (laba) sebelum pajak Loss (profit) before tax of the
entitas anak (95.109.403.311) (154.492.098.695) subsidiaries
Laba sebelum pajak Perusahaan 74.056.673.853 25.599.699.737 Profit before tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan pasca kerja 2.536.187.788 2.720.626.099 Provision for long-term employee Pembayaran Pesangon (9.789.237) - Payment of benefit
Liabilitas sewa (4.229.058.770) (1.054.217.036) Leased liabilities
Perbedaan penyusutan komersial Difference between commercial
dan fiskal (4.626.990.282) (5.602.560.879) and fiscal depreciation Bersih (6.329.650.500) (3.936.151.817) Net
Perbedaan yang tidak dapat
diperhitungkan menurut fiskal: Permanent differences:
Beban jamuan dan representasi 7.199.087.779 5.024.754.709 Entertainment and representation
Beban perayaan dan ucapan 104.120.000 30.300.000 Celebrations and honorings
Beban telepon seluler 1.574.319 2.112.656 Mobile phone expenses
Beban pajak - 728.383.992 Tax expenses
Laba yang telah dikenakan Income already subjected
pajak final (1.745.381.855) (449.976.557) to final tax
Lain-lain 54.130.000 971.541.540 Others
Bersih 5.613.530.243 6.307.116.340 Net
Laba kena pajak 73.340.553.596 27.970.664.260 Taxable income
Perhitungan beban pajak dan utang pajak kini adalah sebagai berikut:
The current tax expense and payable are computed as follows:
Dua Bulan/ Dua Bulan/
Two Months Two Months
28 Februari 2022/ 28 Februari 2021/
Feb ruary 28, 2022 Feb ruary 28, 2021 (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Beban pajak kini Current tax expense
Perusahaan 16.134.921.660 6.153.546.080 The Company Entitas anak 22.948.779.676 24.519.090.583 Subsidiaries Subjumlah 39.083.701.336 30.672.636.663 Subtotal Dikurangi pembayaran dimuka
pajak penghasilan Less prepaid taxes
Perusahaan 5.274.155.881 5.110.139.449 The Company Entitas anak 9.515.922.911 16.092.596.515 Subsidiaries Subjumlah 14.790.078.792 21.202.735.964 Subtotal
Kurang (lebih) bayar pajak kini 24.293.622.544 9.469.900.699 Current tax under payment (overpayment)
Rincian kurang (lebih) bayar pajak Details of under (over) tax payment
Perusahaan (Catatan 10 dan 19) 10.860.765.779 1.043.406.631 The Company (Note 10 and 19) Entitas anak (Catatan 19) 13.432.856.765 8.426.494.068 Subsidiaries (Note 19)
Jumlah 24.293.622.544 9.469.900.699 Total
Pada tanggal 31 Maret 2020, Pemerintah Indonesia menerbitkan Peraturan Pemerintah No. 1/2020 yang telah disahkan menjadi UU No.
2 tahun 2020 tanggal
16 Mei 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease (Covid-19) yang antara lain mengubah tarif pajak penghasilan badan dari sebelumnya 25%
menjadi 22% untuk tahun-tahun pajak 2020 dan 2021, dan menjadi 20% mulai tahun pajak 2022.
On March 31, 2020, the Government issued Government Regulation No. 1/2020 which has been passed into UU No. 2 year 2020 dated May 16, 2020 relating to State Financial Policies and Financial System Stability in Response to Corona Virus Disease (Covid-19) outbreak in which among others, changed the corporate income tax rate from previously 25% to 22% for fiscal years 2020 and 2021, and further decrease to 20% in fiscal year 2022.
Pada tanggal 7 Oktober 2021, Dewan Perwakilan Rakyat Republik Indonesia mengesahkan Undang-Undang Harmonisasi Peraturan Perpajakan, yang antara lain menetapkan tarif pajak penghasilan badan sebesar 22% untuk tahun pajak 2022 dan seterusnya.
On October 7, 2021, the House of Representatives of the Republic of Indonesia passed the Law on the Harmonization of Tax Regulations, which stipulates a corporate income tax rate of 22% for the fiscal year 2022 onwards, among others.
Grup telah menerapkan perubahan tarif pajak penghasilan badan yang baru tersebut dalam perhitungan pajaknya.
The Group has adopted the change of new corporate income tax rate in computing its income taxes.
Aset dan liabilitas pajak tangguhan Grup pada tanggal 28 Februari 2022 dan 31 Desember 2021 telah dihitung dengan tarif pajak yang diharapkan berlaku pada saat realisasi.
The Group's deferred tax assets and liabilities as of February 28, 2022 and December 31, 2021 have been calculated at the tax rates that are expected to apply when realization.
Pajak Tangguhan Deferred Tax Rincian aset (liabilitas) pajak tangguhan Grup
adalah sebagai berikut:
The details of the Group’s deferred tax assets (liabilities) follows:
Penghasilan komprehensif lain/
1 Januari 2022/ Laba rugi/ Other comprehensive 28 Februari 2022/
January 1, 2022 Profit or loss income Feb ruary 28, 2022
Aset pajak tangguhan Deferred tax asset
Perusahaan The Company
Imbalan kerja jangka panjang 18.533.493.837 555.807.682 - 19.089.301.519 Long-term employee benefits liability Cadangan kerugian penurunan nilai 4.274.861.499 - - 4.274.861.499 Allowance for impairment Sewa pembiayaan (4.049.414.799) (930.392.929) - (4.979.807.728) Finance lease
Perbedaan antara penyusutan Difference between commercial and
komersial dan fiskal (13.476.126.397) (1.017.937.862) - (14.494.064.259) fiscal depreciation Revaluasi aset (29.945.216.968) - 1.144.911.025 (28.800.305.943) Assets Revaluation Subjumlah (24.662.402.828) (1.392.523.109) 1.144.911.025 (24.910.014.912) Subtotal
Entitas anak Subsidiary
Rugi fiskal - 69.715.140 - 69.715.140 Fiscal loss
Perbedaan antara penyusutan Difference between commercial and
komersial dan fiskal 270.007.777 39.354.174 - 309.361.951 fiscal depreciation Cadangan kerugian penurunan nilai 1.061.421.544 - - 1.061.421.544 Allowance for impairment Sewa pembiayaan 37.525.157 (2.273.638) - 35.251.519 Finance lease
Imbalan kerja jangka panjang 7.915.088.619 69.750.583 - 7.984.839.202 Long-term employee benefits liability Subjumlah 9.284.043.097 176.546.259 - 9.460.589.356 Subtotal
Aset pajak tangguhan - bersih (15.378.359.731) (1.215.976.850) 1.144.911.025 (15.449.425.556) Deferred tax asset - net
Liabilitas pajak tangguhan Deferred tax liability
Entitas anak Subsidiary
Perbedaan antara penyusutan Difference between commercial and
komersial dan fiskal (2.092.358.468) - - (2.092.358.468) fiscal depreciation Aset (liabilitas) pajak tangguhan - bersih (17.470.718.199) (1.215.976.850) 1.144.911.025 (17.541.784.024) Deferred tax asset (liability) - net
Akuisisi Penghasilan
Entitas Anak/ komprehensif lain/
1 Januari 2021/ Acquisition of Laba rugi/ Other comprehensive 31 Desember 2021/
January 1, 2021 a subsidiary Profit or loss income December 31, 2021
Aset pajak tangguhan Deferred tax asset
Perusahaan The Company
Imbalan kerja jangka panjang 15.608.369.458 - 3.225.815.994 (300.691.615) 18.533.493.837 Long-term employee benefits liability Cadangan kerugian penurunan nilai 4.274.861.499 - - 4.274.861.499 Allow ance for impairment Sew a pembiayaan (1.929.590.272) - (2.119.824.527) - (4.049.414.799) Finance lease
Perbedaan antara penyusutan Difference betw een commercial and
komersial dan fiskal (18.481.045.859) - 5.004.919.462 - (13.476.126.397) fiscal depreciation Revaluation surplus on property Surplus revaluasi aset tetap (37.726.268.123) - - 7.781.051.155 (29.945.216.968) and equipment Subjumlah (38.253.673.297) - 6.110.910.929 7.480.359.540 (24.662.402.828) Subtotal
Entitas anak Subsidiary
Rugi fiskal 637.520.204 - (637.520.204) - - Fiscal loss
Perbedaan antara penyusutan Difference betw een commercial and
komersial dan fiskal (203.959.424) 364.348.619 109.618.582 - 270.007.777 fiscal depreciation Cadangan kerugian penurunan nilai - 698.372.122 363.049.422 - 1.061.421.544 Allow ance for impairment Sew a pembiayaan - - 37.525.157 - 37.525.157 Finance lease
Imbalan kerja jangka panjang 3.611.166.481 3.630.494.220 1.161.707.709 (488.279.791) 7.915.088.619 Long-term employee benefits liability Subjumlah 4.044.727.261 4.693.214.961 1.034.380.666 (488.279.791) 9.284.043.097 Subtotal
Aset pajak tangguhan - bersih (34.208.946.036) 4.693.214.961 7.145.291.595 6.992.079.749 (15.378.359.731) Deferred tax asset - net
Liabilitas pajak tangguhan Deferred tax liability
Entitas anak Subsidiary
Perbedaan antara penyusutan Difference betw een commercial and
komersial dan fiskal (2.588.733.399) - 496.374.931 - (2.092.358.468) fiscal depreciation
Aset (liabilitas) pajak tangguhan - bersih (36.797.679.435) 4.693.214.961 7.641.666.526 6.992.079.749 (17.470.718.199) Deferred tax asset (liability) - net
Rekonsiliasi antara jumlah beban (manfaat) pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense (benefit) and the amounts computed by applying the effective tax rates to profit before tax follows:
Dua Bulan/ Dua Bulan/
Two Months Two Months
28 Februari 2022/ 28 Februari 2021/
Feb ruary 28, 2022 Feb ruary 28, 2021 (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan statements of profit or loss and other
komprehensif lain konsolidasian 169.166.077.164 180.091.798.432 comprehensive income
Laba sebelum pajak Profit before tax of
entitas anak (95.109.403.311) (154.492.098.695) the subsidiaries
Laba sebelum pajak Perusahaan 74.056.673.853 25.599.699.737 Profit before tax of the Company Beban pajak berdasarkan tarif pajak 16.292.468.248 5.631.933.942 Tax expense at effective tax rates
Pengaruh pajak atas beda tetap: Tax effect of permanent difference:
Beban jamuan dan representasi 1.583.799.311 1.105.446.036 Entertainment and representation Beban perayaan dan ucapan 22.906.400 6.666.000 Celebrations and honorings Beban telepon seluler 346.350 464.784 Mobile phone expenses Beban pajak - 160.244.478 Tax expenses
Penghasilan yang telah Income already subjected to
dikenakan pajak final (383.984.008) (98.994.843) final tax Lain-lain 11.908.468 213.739.139 Others
Bersih 17.527.444.769 7.019.499.536 Net
Penyesuaian atas perubahan tarif - 84.041.192 Adjustment for changes in tax rates Beban pajak entitas anak 22.772.233.417 24.828.696.039 Subsidiaries tax expense Beban (penghasilan) pajak - bersih 40.299.678.186 31.932.236.767 Tax expense (benefit) - net