Untuk tingkat kenaikan gaji masa datang,
19. PERPAJAKAN (Lanjutan) TAXATION (Continued) c. Beban/(Manfaat) Pajak Penghasilan
(Lanjutan)
19.c. Income Tax Expense/(Benefit) (Continued)
30 September / September 30 30 September / Tidak diaudit /
September 30, Unaudited
2021 2020
Laba Sebelum Pajak Sesuai Income Before Taxes as Presented in
Laporan Laba Rugi dan Statements of
Penghasilan Komprehensif Profit or Loss and
Lain 14.072.538 65.660.270 Other Comprehensive Income
Dikurangi : Less:
Laba Sebelum Pajak Entitas Anak (2.876.465) (3.685.943) Income Before IncomeTax of Subsidiaries
Laba Sebelum Pajak Income Before
Penghasilan Perusahaan 11.196.073 61.974.327 Income Tax of The Company
Perbedaan Waktu: Timing Differences:
Beban imbalan kerja 2.946.145 7.441.855 Employee benefit expense
Penghapusan piutang lain-lain (26.008.398) -- Write-Off Other Receivables
Pemulihan Penurunan Recovery for Impairment
Nilai Piutang - Net 83.307 (51.679.745) Receivable - Net
Beban (Pemulihan) atas Allowance (Recovery) for impairment
penurunan nilai persediaan 2.154.776 (600.894) of inventories
Beban Penyusutan (238.177) (1.359.692) Depreciation Expenses
Beban Amortisasi 36.381 (69.788) Amortization Expenses
Sewa Pembiayaan 314.768 -- Finance Lease
Jumlah Beda Waktu (20.711.198) (46.268.264) Total temporary differences
Perbedaan tetap: Permanent Differences:
Beban kesejahteraan karyawan 1.232.737 1.087.793 Benefits in kind
Pajak penghasilan 714.842 1.566.995 Income taxes
Tunjangan biaya operasional 295.446 2.652.565 Operational expenses allowance
Biaya Sumbangan 1.212.199 -- Donation
Penghasilan kena pajak final (1.339.880) (1.268.128) Income subject to final tax
Pendapatan Dividen (1.672.102) -- Dividend Income
Angsuran leasing (700.053) -- Leasing installment
Jumlah beda tetap (256.811) 4.039.225 Total permanent differences
Taksiran Laba (Rugi) Estimated Taxable Income
Fiskal Perusahaan (9.771.936) 19.745.288 (Loss) of The Company
Jumlah Beban Pajak Kini -- 4.343.963 Current Tax Expense
Pajak Dibayar Dimuka Prepaid Taxes
PPh pasal 22 (10.311.066) (9.218.783) Income tax article 22
PPh pasal 23 (194.179) (294.117) Income tax article 23
PPh pasal 25 (39.037) (7.622.757) Income tax article 25
Kurang/ (Lebih) Under/ (Over )
Bayar Pajak Penghasilan (10.544.282) (12.791.694) Payment of Income Tax
Penghasilan kena pajak menjadi dasar penyusunan SPT untuk periode setiap tahun yang disajikan dalam Laporan keuangan konsolidasian.
Rekonsiliasi antara beban pajak dan hasil perkalian laba komersial sebelum pajak penghasilan dengan tarif pajak penghasilan yang berlaku adalah sebagai berikut:
The taxable income is the basis for the preparation of tax returns every year period presented in the consolidated financial statements.
A reconciliation between income tax expense with the result of computation of commercial income with the prevailing tax rate is as follows:
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued) 19.c. Beban/(Manfaat) Pajak Penghasilan
(Lanjutan)
19.c. Income Tax Expense/(Benefit) (Continued)
30 September / September 30 30 September / Tidak diaudit /
September 30, Unaudited
2021 2020
Laba Sebelum Pajak Sesuai Income Before Taxes as Presented in
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or
Komprehensif Lain Konsolidasian 14.072.538 65.660.270 Loss and Other Comprehensive Income
Laba Entitas Anak (2.876.465) (3.685.943) Income of Subsidiaries
Laba Komersial Perusahaan 11.196.073 61.974.327 Commercial Income - the Company
Pajak Penghasilan Dihitung dengan Income Tax Calculated using
Tarif Pajak Yang Berlaku (2.463.136) (13.634.352) Current Tax Rate
Beban yang Dapat (Tidak Dapat)
Menjadi Pengurang Pajak (606.138) (1.167.618) Deductible (Non Deductible) Expenses
Penyesuaian atas perubahan Tarif Pajak -- -- Adjustment for Changes in Income Tax
Penghasilan Tidak Kena Non-Taxable Income/
Pajak/Dikenakan Pajak Final 662.636 278.988 Subject to Final Tax
Total Beban Pajak Penghasilan
Perusahaan (2.406.638) (14.522.982) Total of Company Income Tax Expenses
Pajak Kini Entitas Anak (1.561.128) (515.784) Current Tax - Subsidiaries
Pajak Tangguhan Entitas Anak 1.009.423 (336.248) Deferred Tax - Subsidiaries
Total Beban Pajak Penghasilan - Total of Income Tax Expenses-
Entitas Anak (551.705) (852.032) Subsidiaries
Total Beban Pajak Penghasilan Total Consolidated Income
Konsolidasian (2.958.343) (15.375.014) Tax Expenses
19.d. Aset (Liabilitas) Pajak Tangguhan 19.d. Deferred tax assets (liabilities)
Dikreditkan (Dibebankan) Dikreditkan pada Penghasilan
(Dibebankan) Komprehensif Lain/ Dampak Penyesuaian atas
pada Laba Rugi/ Credited Penerapan Awal Perubahan Tarif
Charged (Charged) to Other PSAK 71/ Pajak dan Lainnya/
Saldo Awal/ (Credited) to Comprehensive Effect of Initial Adjustment for Saldo Akhir/
Beginning Profit or Loss Income Implementation Changes in Income Ending
Balance SFAS 71 Tax Rate and Others Balance
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan The Company
Surplus Revaluasi Fixed Asset
Aset Tetap (3.170.670) -- -- -- -- (3.170.670) Revaluation Surplus
Liabilitas Imbalan Employee Benefit
Pascakerja 22.674.391 648.152 (2.568.545) -- -- 20.753.998 Liabilities
Cadangan Penurunan Nilai Piutang 5.937.927 (5.703.520) -- -- -- 234.407 Allowance For Doubtful Account
Persediaan 538.609 474.051 -- -- -- 1.012.660 Inventories
Aset Tetap (4.880.001) (52.399) -- -- -- (4.932.400) Fixed Assets
Aset Takberwujud (71.478) 8.004 -- -- -- (63.474) Intangible Assets
Rugi Fiskal -- 2.149.826 -- -- -- 2.149.826 Tax Loss
Sewa Pembiayaan 225.625 69.249 -- -- -- 294.874 Finance Lease
Total Aset Pajak Tangguhan 21.254.403 (2.406.637) (2.568.545) -- -- 16.279.221 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Entitas Anak (1.686.733) 1.009.423 (21.472) -- -- (698.782) Subsidiaries
Total Liabilitas Pajak Tangguhan (1.686.733) 1.009.423 (21.472) -- -- (698.782) Total Deferred Tax Liabilities
2021 30 September / September 30,
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
19.d. Aset (Liabilitas) Pajak Tangguhan (Lanjutan) 19.d. Deferred tax assets (liabilities) (Continued)
Dikreditkan (Dibebankan) Dikreditkan pada Penghasilan
(Dibebankan) Komprehensif Lain/ Dampak Penyesuaian atas
pada Laba Rugi/ Credited Penerapan Awal Perubahan Tarif
Charged (Charged) to Other PSAK 71/ Pajak dan Lainnya/
Saldo Awal/ (Credited) to Comprehensive Effect of Initial Adjustment for Saldo Akhir/
Beginning Profit or Loss Income Implementation Changes in Income Ending
Balance Rp Rp SFAS 71 Tax Rate and Others Balance
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan The Company
Surplus Revaluasi Fixed Asset
Aset Tetap (2.256.170) -- (914.500) -- -- (3.170.670) Revaluation Surplus
Liabilitas Imbalan Employee Benefit
Pascakerja 21.727.498 2.060.843 1.493.350 -- (2.607.300) 22.674.391 Liabilities
Cadangan Penurunan Nilai Piutang -- (11.184.909) -- 17.122.836 -- 5.937.927 Allowance For Doubtful Account
Persediaan 686.017 (65.087) -- -- (82.321) 538.609 Inventories
Aset Tetap (4.766.170) (685.772) -- -- 571.940 (4.880.001) Fixed Assets
Aset Takberwujud (67.779) (11.832) -- -- 8.133 (71.478) Intangible Assets
Sewa Pembiayaan -- 225.625 -- -- -- 225.625 Finance Lease
Total Aset Pajak Tangguhan 15.323.396 (9.661.133) 578.850 17.122.836 (2.109.547) 21.254.403 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan Total Deferred Tax Assets
Entitas Anak (1.376.913) (669.965) 51.560 143.354 165.231 (1.686.733) Subsidiaries Total Liabilitas Pajak Tangguhan (1.376.913) (669.965) 51.560 143.354 165.231 (1.686.733) Deferred Tax Liabilities
2020 31 Desember / December 31,
19.e Administrasi 19.e Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan yang berdomisili di Indonesia menghitung dan membayar sendiri besarnya jumlah pajak yang terutang. DJP dapat menetapkan atau mengubah pajak dalam batas waktu lima tahun saat terutangnya pajak.
Under the Taxation Laws of Indonesia, a Company which is domiciled in Indonesia calculates and pays tax based on self assessment. DGT may assess or amend taxes within five years of the time the tax become due.
Pada tanggal 31 Maret 2020, Pemerintah menerbitkan Peraturan Pemerintah Pengganti Undang-Undang (Perpu) Republik Indonesia No. 1 Tahun 2020 yang telah menjadi Undang-Undang (UU) No. 2 Tahun 2020, serta menetapkan Peraturan Pemerintah (PP) No. 30 Tahun 2020 tentang Penurunan Tarif Pajak Penghasilan bagi Wajib Pajak Badan Dalam Negeri yang Berbentuk Perseroan Terbuka dan berlaku sejak tanggal 19 Juni 2020. Aturan tersebut menetapkan penurunan tarif pajak penghasilan wajib pajak badan dalam negeri dan bentuk usaha tetap dari semula 25%
menjadi 22% untuk tahun pajak 2020 dan 2021 dan 20% mulai tahun pajak 2022 dan seterusnya. Pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2020 telah dihitung dengan menggunakan tarif pajak 22%.
On March 31, 2020, the Government issue Government Regulation in Lieu of Law (Perpu) of the Republic of Indonesia No. 1 of 2020 which has become Law (UU) No. 2 of 2020, as well as stipulated Government Regulation (PP) No. 30 of 2020 concerning Tariff Reduction for Domestic Public Companies Taxpayers and effective since June 19, 2020. The regulation has stipulated the reduction in the income tax rates for domestic corporate taxpayers and business establishments from 25% to 22% for Fiscal Year 2020 and 2021 and 20% for the Fiscal Year 2022 onwards. The Company’s corporate income tax for the year ended December 31, 2020 was calculated using the tax rate of 22%.
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)