December 31, 2019 and 2018
MIRAWATI SENSI IDRIS
14. Liabilitas Imbalan Kerja Jangka Panjang Long-term Employee Benefits Liability Besarnya imbalan pasca-kerja dihitung
berdasarkan peraturan yang berlaku, yakni Undang-undang No. 13 Tahun 2003 tanggal 25 Maret 2003. Tidak terdapat manfaat pendanaan sampai saat ini.
The amount of post-employment benefits is determined based on Law No. 13 Year 2003, dated March 25, 2003. No funding benefits made to date.
Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang tersebut dilakukan oleh PT Dian Artha Tama, aktuaris independen pada tanggal 20 Februari 2020.
The latest actuarial valuation upon the long-term employee benefits liability was from PT Dian Artha Tama, an independent actuary dated February 20, 2020.
Jumlah karyawan yang berhak atas imbalan kerja jangka panjang tersebut sebanyak 1 dan 1 tahun 2019 dan 2018.
Number of eligible employees is 1 and 1 in 2019 and 2018, respectively.
Jumlah-jumlah yang diakui dalam Iaporan laba rugi dan penghasilan komprehensif lain adalah sebagai berikut:
Amounts recognized in the statement of profit or loss and other comprehensive income are as follows:
2019 2018
Biaya jasa kini 4.093.417 3.467.932 Current service costs
Biaya bunga 1.270.650 4.383.977 Interest expense
Penyelesaian - - Settlement gain
Komponen biaya Component of defined
imbalan pasti yang diakui benefit cost
di laba rugi 5.364.067 7.851.909 recognized in profit or loss
Pengukuran kembali liabilitas Remeasurement on the
imbalan pasti: defined benefit liability:
Kerugian aktuarial yang timbul dari Actuarial loss arising from
Changes in financial
Perubahan asumsi keuangan - (4.645.499) assumptions
Penyesuaian pengalaman 1.594.071 (60.389.565) Experience adjustments
Components of defined
Komponen biaya (pendapatan) benefits cost (income)
Imbalan yang pasti diakui recognized in other
dipenghasilan komprehensif lain 1.594.071 (65.035.064) comprehensive income
Bersih 6.958.138 (57.183.155) Net
Biaya jasa kini dan biaya bunga neto pada tahun 2019 dan 2018 disajikan didalam “Beban umum dan administrasi” (Catatan 12) dalam laporan laba rugi.
The current service cost and net interest expense in 2019 and 2018 are included in the
“General and administrative expenses” (Note 12) in profit or loss.
Pengukuran kembali atas liabilitas imbalan pasti diakui dalam penghasilan komprehensif lain.
The remeasurement of the net defined benefit liability is included in the other comprehensive income.
PT PANASIA FILAMENT INTI Tbk Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2019 dan 2018
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain)
PT PANASIA FILAMENT INTI Tbk Notes to Financial Statements For the Years Ended December 31, 2019 and 2018 (Figures are Presented in of Rupiah, unless Otherwise Stated)
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Movements of present value of defined benefit obligation are as follows:
2019 2018
Balance at the beginning
Saldo awal 15.883.128 73.066.283 of the year
Biaya jasa kini 4.093.417 3.467.932 Current service costs
Biaya bunga 1.270.650 4.383.977 Interest expense
Remeasurement actuarial
Kerugian pengukuran kembali: losses from:
Perubahan dalam asumsi Change in financial
keuangan - (4.645.499) assumptions
Penyesuaian pengalaman 1.594.071 (60.389.565) Experience adjustments
Balance at the end
Saldo akhir tahun 22.841.266 15.883.128 of the year
Asumsi-asumsi aktuarial utama yang digunakan dalam perhitungan imbalan kerja jangka panjang:
The principal actuarial assumtions used in valuation of the long-term employee benefits liability are as follows:
2019 2018
Tingkat diskonto 7% 8% Discount rate
Tingkat kenaikan gaji 6% 6% Salary growth rate
Tingkat kematian Indonesia - III (2011) Indonesia - III (2011) Mortality rate
Usia pensiun 55 tahun/years 55 tahun/years Pension age
Analisa sensitivitas dari perubahan asumsi-asumsi utama terhadap liabilitas imbalan kerja jangka panjang adalah sebagai berikut:
The sensitivity analysis of the overall long-term employee benefit liabilities to changes in the weighted principal assumptions are as follows:
2019
Dampak terhadap liabiltas imbalan pasti/
Impact on defined benefit liability Perubahan
asumsi/
Change in assumptions
Kenaikan asumsi/
Increase in assumptions
Penurunan asumsi/
Decrease in assumptions
Tingkat diskonto 1% (2.592.886) 2.992.962 Discount rate
2018
Dampak terhadap liabiltas imbalan pasti/
Impact on defined benefit liability Perubahan
asumsi/
Change in assumptions
Kenaikan asumsi/
Increase in assumptions
Penurunan asumsi/
Decrease in assumptions
Tingkat diskonto 1% (1.847.888) 2.146.733 Discount rate
15. Pajak Penghasilan 15. Income Tax
Penghasilan pajak Perusahaan terdiri dari: The tax income of the Company consists of the following:
2019 2018
Pajak kini - - Current tax
Pajak tangguhan 2.252.182.390 1.682.234.715 Deferred tax
Jumlah 2.252.182.390 1.682.234.715 Total
PT PANASIA FILAMENT INTI Tbk Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2019 dan 2018
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain)
PT PANASIA FILAMENT INTI Tbk Notes to Financial Statements For the Years Ended December 31, 2019 and 2018 (Figures are Presented in of Rupiah, unless Otherwise Stated)
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Pajak Kini Current Tax
Rekonsiliasi antara rugi sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain dengan rugi fiskal adalah sebagai berikut:
A reconciliation between loss before tax per statements of profit or loss and other comprehensive income and taxable income (fiscal loss) is as follows:
2019 2018
Rugi sebelum pajak (9.085.172.081) (10.304.094.286) Loss before tax
Perbedaan temporer: Temporary differences:
Difference between
commercial and
Perbedaan perhitungan fiscal calculation
komersial dan fiskal 6.201.487.748 9.666.059.213 of depreciation
Employee benefits
Beban manfaat karyawan 5.364.067 7.851.909 expense
Subjumlah 6.206.851.815 9.673.911.122 Subtotal
Perbedaan tetap: Permanent differences:
Beban pajak 26.743.079 16.091.625 Tax expense
Tunjangan karyawan 14.117.371 194.696 Employee benefits
Pendapatan bunga dikenakan Interest income subjected
pajak final (61.324) (400.512) to final tax
Kerugian penurunan nilai Provision for decline in
persediaan - 1.443.731.556 value of inventories
Subjumlah 40.799.126 1.459.617.365 Subtotal
Taxable income (fiscal loss)
Laba (rugi) fiskal tahun berjalan (2.837.521.140) 829.434.201 for the year
Kompensasi kerugian fiskal Fiscal loss carry forward
tahun: from:
- 2014 - (5.730.283.699) - 2014
- 2016 (1.594.396.418) (1.594.396.418) - 2016
Subjumlah (1.594.396.418) (7.324.680.117) Subtotal
Akumulasi rugi fiskal (4.431.917.558) (6.495.245.916) Accumulated fiscal loss
Perhitungan beban pajak kini dan tagihan restitusi pajak adalah sebagai berikut:
Current tax expenses and claim for tax refunds are computed as follows:
2019 2018
Beban pajak kini - - Current tax expense
Dikurangi pajak penghasilan pasal 23 Less prepayment of income
dibayar dimuka - 12.500.000 tax article 23
Tagihan restitusi pajak - 12.500.000 Claim for tax refunds
PT PANASIA FILAMENT INTI Tbk Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2019 dan 2018
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain)
PT PANASIA FILAMENT INTI Tbk Notes to Financial Statements For the Years Ended December 31, 2019 and 2018 (Figures are Presented in of Rupiah, unless Otherwise Stated)
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Tagihan Restitusi Pajak Claim for Tax Refunds
2019 2018
Tagihan restitusi pajak tahun: Claim for tax refunds from:
2017 75.000.000 75.000.000 2017
2018 - 12.500.000 2018
Tagihan restitusi pajak 75.000.000 87.500.000 Claim for tax refunds
Pajak Tangguhan Deferred tax
Rincian liabilitas pajak tangguhan Perusahaan adalah sebagai berikut:
The details of the Company’s deferred tax liability are as follows:
1 Januari 2019/
January 1, 2019
Laba rugi/
Profit or loss
Penghasilan komprehensif
lain/Other comprehensive
income
31 Desember 2019/
December 31, 2019
Penyusutan aset Depreciation of property
tetap (5.969.318.558) 2.252.182.390 - (3.717.136.168) and equipment
1 Januari 2018/
January 1, 2018
Laba rugi/
Profit or loss
Penghasilan komprehensif
lain/Other comprehensive
income
31 Desember 2018/
December 31, 2018
Penyusutan aset Depreciation of property
tetap (7.651.553.273) 1.682.234.715 - (5.969.318.558) and equipment
Rugi fiskal dapat dikompensasikan dalam laba fiskal dalm masa 5 (lima) tahun mendatang sejak kerugian fiskal terjadi. Manajemen Perusahaan menganggap bahwa akumulasi kerugian fiskal tidak dapat dikompensasikan dengan laba fiskal masa mendatang. Oleh karena itu, Perusahaan tidak mengakui aset pajak tangguhan.
Fiscal loss can be offset against taxable income within a period of 5 (five) years after the fiscal loss was incurred. The Company’s management believes that there will be no future taxable income to which the fiscal loss can be offset.
Therefore, the Company did not recognize any deferred tax assets.
16. Rugi Per Saham 16. Loss Per Share
Perhitungan rugi per saham dasar berdasarkan pada informasi berikut:
The computation of basic loss per share is based on the following data:
2019 2018
Rugi per saham dasar Basic loss per share
Rugi tahun berjalan yang dapat Total loss for the year
diatribusikan kepada attributable to owners
Pemilik entitas induk (6.832.989.691) (8.621.859.571) of the Company
Rata-rata tertimbang Weighted average number
saham biasa untuk of ordinary shares for
perhitungan rugi computation of basic
per saham dasar 1.611.067.000 1.611.067.000 loss per share
Jumlah rugi per saham dasar yang Total basic loss per share
dapat diatribusikan kepada attributable to the owners
pemegang saham biasa Perusahaan (4,24) (5,35) of the Company
PT PANASIA FILAMENT INTI Tbk Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2019 dan 2018
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain)
PT PANASIA FILAMENT INTI Tbk Notes to Financial Statements For the Years Ended December 31, 2019 and 2018 (Figures are Presented in of Rupiah, unless Otherwise Stated)
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17. Sifat dan Transaksi Hubungan Berelasi 17. Nature of Relationship and Transactions with