Tanpa Pendanaan
Saldo liabilitas diestimasi atas imbalan pascakerja Perusahaan dan entitas anak pada tanggal 31 Maret 2021 dan 31 Desember 2020 dihitung oleh aktuaris independen, PT Dian Artha Tama, yang laporannya bertanggal 6 April 2021 No.381/PSAK/DAT/IV/2021, No.
382/PSAK/DAT/IV/2021, dan No.
383/PSAK/DAT/IV/2021 dan 23 dan 21 Januari 2021 No.041/PSAK/DAT/I/2021 dan No.042/PSAK/DAT/I/2021.
Post-Employment Benefit – Unfunded Defined Benefit Plan
The balance of estimated liability on post-employment benefits of the Company and subsidiaries as of March 31, 2021 and December 31, 2020 were calculated by PT Dian Artha Tama, an independent actuary with its report dated April 6, 2021, No.381/PSAK/DAT/IV/2021, No.382/PSAK/DAT/IV/2021, and No.
383/PSAK/DAT/IV/2021 and January 23 and 21,
2021 No.041/PSAK/DAT/I/2021 and
No.042/PSAK/DAT/I/2021.
Asumsi aktuaria yang digunakan dalam menentukan beban dan liabilitas imbalan pascakerja adalah sebagai berikut:
Actuarial assumptions used to determine post-employment benefit expenses and liabilities are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2021 2020
Usia Pensiun Normal 55 tahun/years 55 tahun/years Normal Pension Age
Tingkat Diskonto per Tahun 6.5%, 6.7% dan 7.3% 6.5% dan 6.7% Discount Rate per Annum
Kenaikan Gaji Rata-rata per Tahun 7% 7% Average Salary Increase per Annum
Tingkat Mortalita Tabel Mortalita Indonesia-IV (2019)/ Tabel Mortalita Indonesia-IV (2019)/ Table of Mortality
Indonesia Mortality Table-IV (2019) Indonesia Mortality Table-IV (2019)
Tingkat Pengunduran Diri Resignation Rate
18-30 Tahun 8% 8% 18-30 Years
31-40 Tahun 7% 7% 31-40 Years
41-44 Tahun 5% 5% 41-44 Years
45-52 Tahun 3% 3% 45-52 Years
53-54 Tahun 0% 0% 53-54 Years
Mutasi liabilitas imbalan pascakerja adalah sebagai berikut:
Movements in the post-employment benefits liabilities are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2021 2020
Rp Rp
Saldo Awal Liabilitas 18,734,359,405 19,368,248,850 Liabiliities Beginning Balance
Beban Manfaat Karyawan yang Diakui Current Period/Year Employee
di Periode/Tahun Berjalan 1,020,826,420 4,213,060,634 Benefit Expense
Pembayaran Imbalan Kerja (36,540,000) (1,433,356,000) Actual Benefit Payment
(Keuntungan) Aktuarial (601,285,645) (3,413,594,079) Actuarial (Gains) Loss
Saldo Akhir Liabilitas 19,117,360,180 18,734,359,405 Liabilities Ending Balance
Rincian beban manfaat pascakerja yang diakui tahun berjalan adalah sebagai berikut:
The details of post-employment benefits expenses for the current year are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2021 2020
Rp Rp
Biaya Jasa Kini 709,162,289 2,818,546,717 Current Service Cost
Biaya Bunga 297,317,174 1,394,513,917 Interest Cost
Biaya Jasa lalu 14,346,957 -- Past Service Cost
Jumlah 1,020,826,420 4,213,060,634 Total
Liabilitas imbalan pascakerja di laporan posisi keuangan konsolidasian sebagai berikut:
Post-employment benefits liability recognized in the consolidated statements of financial position is as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2021 2020
Rp Rp
Nilai Kini Liabilitas Imbalan Kerja 19,117,360,180 18,734,359,405 Present Value of Defined Benefit Obligation
Jumlah 19,117,360,180 18,734,359,405 Total
Rekonsiliasi saldo awal dan akhir dari nilai kini kewajiban imbalan pasti adalah sebagai berikut:
Reconciliation of beginning and ending balance of present value of defined benefits obligation is as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2021 2020
Rp Rp
Saldo Awal Nilai Kini Present Value of Defined
Liabilitas Imbalan Pasti 18,734,359,405 19,368,248,850 Benefits Obligation Beginning Balance
Biaya Jasa Lalu 14,346,957 -- Past Service Cost
Beban Jasa Kini 709,162,289 2,818,546,717 Current Service Cost
Beban Bunga 297,317,174 1,394,513,917 Interest Cost
Pembayaran Imbalan Kerja (36,540,000) (1,433,356,000) Actual Benefit Payment
(Keuntungan) Aktuarial (601,285,645) (3,413,594,079) Actuarial (Gains) Loss
Saldo Akhir Nilai Kini Present Value of Defined
Liabilitas Imbalan Pasti 19,117,360,180 18,734,359,405 Benefits Obligation Ending Balance
Akumulasi keuntungan (kerugian) aktuarial atas program imbalan pasti yang dicatat di penghasilan komprehensif lain adalah sebagai berikut:
The accumulated actuarial gain (loss) of defined benefit plan which is recorded in other comprehensive income is as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2021 2020
Rp Rp
Saldo awal Akumulasi Accumulated Actuarial Gain (Loss) of
Keuntungan (Kerugian) Aktuarial 904,791,793 (2,508,802,286) Defined Benefit Plan Beginning Balance
Keuntungan Aktuarial Actuarial Gain (Loss) of Defined
Periode/Tahun Berjalan 601,285,645 3,413,594,079 Benefit Plan for Current Period/Year
Saldo akhir Akumulasi Keuntungan Accumulated Actuarial Gain (Loss) of
Aktuarial yang Diakui Ending Balance Defined Benefit Plan
di Penghasilan Komprehensif Lainnya 1,506,077,438 904,791,793 In Other Comprehensive Income
Program pensiun imbalan pasti memberikan eksposur Perusahaan dan entitas anak terhadap risiko aktuarial seperti risiko tingkat bunga dan risiko gaji.
The defined benefit pension plan typically expose the Company and subsidiaries to actuarial risks such as interest rate risk and salary risk.
Risiko Tingkat Bunga Interest Rate Risk
Nilai kini kewajiban imbalan pasti dihitung menggunakan tingkat diskonto yang ditetapkan dengan mengacu pada imbal hasil obligasi pemerintah berkualitas tinggi. Penurunan suku bunga obligasi akan meningkatkan liabilitas program.
The present value of the defined benefit plan liability is calculated using a discount rate determined by reference to high quality government bond.
A decrease in the bond interest rate will increase the plan liabilities.
Risiko Gaji Salary risk
Nilai kini kewajiban imbalan pasti dihitung dengan mengacu pada gaji masa depan peserta program.
Dengan demikian, kenaikan gaji peserta program akan meningkatkan liabilitas program itu.
The present value of the defined benefit plan liabilities is calculated by reference to the future salaries of plan participants. As such, an increase in the salaries of the plan participants will increase the plan’s liabilities.
Asumsi aktuarial yang signifikan untuk penentuan kewajiban imbalan pasti dan beban imbalan kerja adalah tingkat diskonto dan kenaikan gaji yang diharapkan. Analisa sensitivitas analisis di bawah ini ditentukan berdasarkan masing-masing perubahan asumsi yang mungkin terjadi pada akhir periode pelaporan, dengan semua asumsi lain konstan.
Significant actuarial assumptions for the determination of the defined benefit obligation and employee benefits expenses are discount rate and expected salary increase. The sensitivity analysis below have been determined based on reasonably possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant.
Program imbalan pasti/ Program imbalan pasti/
Defined benefit plan Defined benefit plan
31 Maret/ 31 Desember/
March 31, December 31,
2021 2020
Tingkat Diskonto +1% Discount Rate +1%
Beban Jasa Kini 651,665,801 2,585,896,013 Current Service Cost Beban Bunga 297,317,174 1,394,513,917 Interest Cost Nilai Kini Kewajiban Imbalan Pasti 17,808,286,790 17,418,183,554 Present Value of Defined Benefit Obligation
Tingkat Diskonto -1% Discount rate -1%
Beban Jasa Kini 776,407,921 3,091,258,207 Current Service Cost Beban Bunga 297,317,174 1,394,513,917 Interest Cost Nilai Kini Kewajiban Imbalan Pasti 20,634,813,175 20,263,158,607 Present Value of Defined Benefit Obligation
Tingkat Kenaikan Gaji +1% Salary Increment Rate +1%
Beban Jasa Kini 772,590,724 3,073,837,801 Current Service Cost Beban Bunga 297,317,174 1,394,513,917 Interest Cost Nilai Kini Kewajiban Imbalan Pasti 20,546,885,154 20,161,252,815 Present Value of Defined Benefit Obligation
Tingkat Kenaikan Gaji -1% Salary increment rate -1%
Beban Jasa Kini 653,771,704 2,595,868,792 Current Service Cost Beban Bunga 297,317,174 1,394,513,917 Interest Cost Nilai Kini Kewajiban Imbalan Pasti 17,857,652,766 17,478,681,047 Present Value of Defined Benefit Obligation
16. Modal Saham 16. Share Capital