2 0 1 9 2 0 1 8
Dinas Pendapatan Daerah 728.921.277 892.266.063 Dinas Pendapatan Daerah
Lain-lain (Saldo masing-masing Others (Accounts with balances
di bawah Rp 500.000.000) 1.839.410.262 3.562.558.608 below Rp 500,000,000, each)
Total 2.568.331.539 4.454.824.671 Total
Seluruh utang usaha per 31 Desember 2019 dan 2018 dalam mata uang Rupiah.
All trade payables as of December 31, 2019 and 2018 were denominated in Rupiah.
Rincian utang usaha berdasarkan umur sebagai
berikut: The details of trade payables by age category are
as follows:
2 0 1 9 2 0 1 8
Belum Jatuh Tempo 1.316.017.886 110.864.175 Not Yet Due
Lewat Jatuh Tempo Over Due
1 - 30 Hari 429.770.159 471.271.435 1 - 30 days
31 - 60 Hari 772.061.041 1.402.144.279 31 - 60 days
61 - 90 Hari - 396.589 61 - 90 days Lebih dari 90 Hari 50.482.453 2.470.148.193 Over 90 days
Total 2.568.331.539 4.454.824.671 Total
14. UTANG LAIN-LAIN KEPADA PIHAK KETIGA Rincian per 31 Desember sebagai berikut:
14. OTHER PAYABLES TO THIRD PARTIES The details as of December 31, are as follows:
2 0 1 9 2 0 1 8
PT Total Bangun Persada 25.961.109.270 - PT Total Bangun Persada PT Mitsubishi Jaya Elevator 1.885.736.833 - PT Mitsubishi Jaya Elevator PT Axindo Humaperdana 436.929.486 - PT Axindo Humaperdana
Lain-lain 1.060.813.302 757.409.840 Others
Total 29.344.588.891 757.409.840 Total
Utang lain-lain PT Total Bangun Persada, PT Mitsubishi Jaya Elevator dan PT Axindo
Humaperdana merupakan utang sehubungan dengan proyek pembangunan RDTX Place pada CL.
Other payables to PT Total Bangun Persada, PT Mitsubishi Jaya Elevator and PT Axindo
Humaperdana represent payables on the RDTX Place construction project in CL.
15. PERPAJAKAN
Rincian per 31 Desember sebagai berikut:
15. TAXATION
The details as of December 31, are as follows:
2 0 1 9 2 0 1 8
Pajak Dibayar di Muka Prepaid Taxes
Pajak Penghasilan Pasal 4 (2) 13.375.012.684 10.451.710.409 Income Tax Article 4 (2) Pajak Pertambahan Nilai 54.185.566.099 15.695.848.122 Value Added Tax
Total 67.560.578.783 26.147.558.531 Total
Utang Pajak Taxes Payable
Pajak Penghasilan Pasal 21 1.108.018.984 997.670.659 Income Tax Article 21 Pajak Penghasilan Pasal 23 29.845.829 63.620.445 Income Tax Article 23 Pajak Penghasilan Pasal 26 19.233 1.200.002 Income Tax Article 26 Pajak Penghasilan Pasal 29 82.371.000 36.533.700 Income Tax Article 29 Pajak Penghasilan Pasal 4 (2) 109.082.107 427.879.417 Income Tax Article 4 (2) Pajak Pertambahan Nilai 679.092.727 843.544.991 Value Added Tax
Total 2.008.429.880 2.370.449.214 Total
Kewajiban perpajakan lainnya, jika ada, akan dilunasi
pada saat jatuh tempo. Other tax liabilities, if any, will be settled when they fall due.
Pajak Penghasilan Badan Rinciannya sebagai berikut:
Corporate Income Tax The details are as follows:
Perseroan/ Entitas Anak/ Total/
The Company Subsidiaries Total
Pajak Kini - (82.371.000) (82.371.000) Current Tax Pajak Tangguhan (3.432.601) - (3.432.601) Deferred Tax
Total (3.432.601) (82.371.000) (85.803.601) Total 2 0 1 9
Perseroan/ Entitas Anak/ Total/
The Company Subsidiaries Total
Pajak Kini - (37.185.000) (37.185.000) Current Tax Pajak Tangguhan (382.941.022) - (382.941.022) Deferred Tax
Total (382.941.022) (37.185.000) (420.126.022) Total 2 0 1 8
Pajak Penghasilan Badan Corporate Income Tax (Continued) Perhitungan pajak penghasilan final atas
pendapatan operasional gedung sebagai berikut: The calculation of final income tax on building operational revenues, is as follows:
2 0 1 9 2 0 1 8
Pendapatan Operasional Gedung 399.418.917.052 400.870.293.046 Building Operational Revenues
Pajak Penghasilan Final yang Final Income Tax Charged on
Dikenakan atas Pendapatan Building Operational Revenues
Operasional Gedung sebesar 10% 39.941.891.705 40.087.029.305 at 10%
Rekonsiliasi antara laba sebelum pajak dengan rugi
fiskal sebagai berikut: The reconciliation between income before tax and fiscal loss is as follows:
2 0 1 9 2 0 1 8
Laba sebelum Pajak Penghasilan Income before Income Tax -
Konsolidasian 233.356.814.398 268.959.868.154 Consolidated
Dikurangi: Less:
Laba sebelum Pajak Penghasilan Income before Income Tax -
- Entitas Anak (235.764.470.237) (268.615.336.203) Subsidiaries Laba (Rugi) sebelum Pajak
Penghasilan dari Operasi yang Income (Loss) before Income Tax
Dilanjutkan (2.407.655.839) 344.531.951 from Continuing Operations
Rugi sebelum Pajak Penghasilan Loss before Income Tax from
dari Operasi yang Dihentikan (497.730.098) (1.155.171.309) Discontinued Operations
Rugi sebelum Pajak Penghasilan - Loss before Income Tax -
Perseroan (2.905.385.937) (810.639.358) The Company
Beda Waktu: Temporary Differences:
Laba Penjualan Aset Tetap (116.811) (48.617.334) Gain on Sale of Fixed Assets Cadangan Imbalan Kerja (50.066.508) (189.726.940) Provision for Employee Benefits Pembayaran Imbalan Kerja - (72.100.000) Payment for Employee Benefits
Penyusutan Aset Tetap dan Depreciation of Fixed Assets and
Properti Investasi (221.466.290) (220.396.846) Investment Properties
Cadangan Penurunan Nilai Provision for Impairment of
Persediaan 257.919.206 - Inventories
Total Beda Waktu (13.730.403) (530.841.120) Total Temporary Differences
Beda Tetap: Permanent Differences:
Beban yang Tidak Dapat
Dikurangkan 531.972.171 344.772.118 Undeductable Expenses
Pendapatan Sewa Tanah Income from Land and/or Building
dan/atau Bangunan (3.513.113.643) (4.924.160.492) Rentals
Penghasilan Jasa Giro dan Interest on Bank Current Accounts
Bunga Deposito (915.791.095) (1.403.574.224) and Time Deposits
Total Beda Tetap (3.896.932.567) (5.982.962.598) Total Permenent Differences
2 0 1 9 2 0 1 8
Rugi Fiskal (6.816.048.907) (7.324.443.076) Fiscal Loss
Akumulasi Rugi Fiskal, Awal: Accumulated Fiscal Loss, Beginning:
2016 (2.024.322.891) (2.024.322.891) 2016
2017 (6.274.420.833) (6.274.420.833) 2017
2018 (7.324.443.076) - 2018
Akumulasi Rugi Fiskal, Akhir (22.439.235.707) (15.623.186.800) Accumulated Fiscal Loss, Ending
Jumlah rugi fiskal untuk tahun 2019 seperti yang disebutkan di atas, akan dilaporkan oleh Perseroan dalam Surat Pemberitahuan Tahunan (“SPT”) PPh badan tahun 2019 ke kantor pelayanan pajak.
Total fiscal loss year 2019 as mentioned above will be reported by the Company in the Annual Corporate Income Tax Return year 2019 to the tax office.
Jumlah rugi fiskal untuk tahun 2018 seperti yang disebutkan di atas, telah dilaporkan oleh Perseroan ke kantor pelayanan pajak dalam SPT PPh badan tahun 2018.
Total fiscal loss year 2018 as mentioned above has been reported by the Company in the Annual Corporate Income Tax Return year 2018 to the tax office.
Berdasarkan Peraturan Perpajakan Indonesia, rugi
fiskal dapat diperhitungkan hingga jangka waktu 5 (lima) tahun. Perseroan menghitung sendiri jumlah
pajak yang terutang dalam SPT badan. Otoritas Pajak dapat meninjau kewajiban pajak Perseroan dalam batas waktu 5 tahun sejak tanggal terutangnya pajak.
Based on Indonesian Tax Regulations, fiscal loss can be compensated up to five years. The Company calculates the total taxes payable in the Annual Corporate Tax Return on a self assessment basis. The tax authorities may assess the Company’s tax liabilities within five years from the date the taxes payable become due.
Pajak Tangguhan
Rincian aset pajak tangguhan dan manfaat (beban) pajak tangguhan adalah sebagai berikut:
Deferred Tax
The details of deferred tax assets and deferred tax benefit (expense) are as follows:
Dikreditkan pada Penghasilan Dikreditkan Komprehensif
(Dibebankan) Lain/
ke Laba Rugi/ Credited to
1 Januari/ Credited Other 31 Desember/
January 1, (Charged) to Comprehensive December 31,
2 0 1 9 Profit or Loss Income 2 0 1 9
Perseroan The Company
Aset Tetap dan Fixed Assets and
Properti Investasi 47.907.433 (55.395.776) - (7.488.343) Investment Properties Imbalan Kerja 55.352.250 (12.516.627) (2.680.757) 40.154.866 Employee Benefits Persediaan 1.077.061.270 64.479.802 - 1.141.541.072 Inventories
Sub Total 1.180.320.953 (3.432.601) (2.680.757) 1.174.207.595 Sub Total Entitas Anak - - - - Subsidiaries
2 0 1 9
Pajak Tangguhan (Lanjutan) Deferred Tax (Continued)
Dikreditkan pada Penghasilan Dikreditkan Komprehensif
(Dibebankan) Lain/
ke Laba Rugi/ Credited to
1 Januari/ Credited Other 31 Desember/
January 1, (Charged) to Comprehensive December 31,
2 0 1 8 Profit or Loss Income 2 0 1 8
Perseroan The Company
Aset Tetap dan Fixed Assets and
Properti Investasi 365.391.720 (317.484.287) - 47.907.433 Investment Properties Imbalan Kerja 146.179.181 (65.456.735) (25.370.196) 55.352.250 Employee Benefits Persediaan 1.077.061.270 - - 1.077.061.270 Inventories
Sub Total 1.588.632.171 (382.941.022) (25.370.196) 1.180.320.953 Sub Total Entitas Anak - - - - Subsidiaries
TOTAL 1.588.632.171 (382.941.022) (25.370.196) 1.180.320.953 TOTAL 2 0 1 8
Aset dan liabilitas pajak tangguhan berasal dari perbedaan dasar menurut pembukuan dan pelaporan pajak karena perbedaan metode atau dasar penentuan yang digunakan untuk tujuan komersial dan pelaporan pajak.
Deferred tax assets and liabilities arise from fundamental differences based on the tax recording and reporting due to differences in the method or determination basis used for commercial and fiscal reporting purposes.
Kerugian fiskal yang dapat diperhitungkan sebagai aset pajak tangguhan adalah rugi fiskal yang dapat dikompensasikan dengan laba kena pajak sebelum habis masa berlakunya. Rugi fiskal Perseroan tidak diperhitungkan sebagai aset pajak tangguhan, karena menurut manajemen rugi fiskal tersebut belum dapat ditentukan manfaatnya untuk menutupi penghasilan di masa mendatang.
Fiscal losses that can be calculated as deferred tax assets are fiscal losses that can be compensated with taxable income before the expiry date. The Company’s fiscal loss was not calculated as deferred tax assets since according to the management, they have not been able to determine the benefit of the fiscal loss to cover income in the future.
Rekonsiliasi antara beban pajak dan hasil perkalian laba sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before provision for income tax is as follows:
2 0 1 9 2 0 1 8
Laba sebelum Pajak Penghasilan Income before Income Tax -
Konsolidasian 233.356.814.398 268.959.868.154 Consolidated
Dikurangi: Laba sebelum Pajak Less: Income before Income Tax -
Penghasilan - Entitas Anak (235.764.470.237) (268.615.336.203) Subsidiaries Laba (Rugi) sebelum Pajak
Penghasilan dari Operasi yang Income (Loss) before Income Tax
Dilanjutkan (2.407.655.839) 344.531.951 from Continuing Operations
Rugi sebelum Pajak Penghasilan Loss before Income Tax from
dari Operasi yang Dihentikan (497.730.098) (1.155.171.309) Discontinued Operations
Rugi sebelum Pajak Penghasilan Loss before Income Tax -
- Perseroan (2.905.385.937) (810.639.358) the Company
Beban Pajak sesuai Tarif yang Tax Expense based on Effective
Berlaku (726.346.484) (202.659.839) Tax Rate
Pengaruh Pajak atas: Tax Effects on:
Beda Tetap (974.233.142) (1.495.740.650) Permanent Differences Rugi Fiskal yang Belum Ditentukan
Manfaatnya 1.704.012.227 1.831.110.769 Unappropriated Fiscal Loss Penyesuaian - 250.230.742 Adjustment
Total Beban Pajak - Perseroan 3.432.601 382.941.022 Total Tax Expense - the Company Total Beban Pajak - Entitas Anak 82.371.000 37.185.000 Total Tax Expense - Subsidiaries Total Beban Pajak 85.803.601 420.126.022 Total Tax Expense
16. PENDAPATAN DITERIMA DI MUKA