Sebelum 1 Januari 2020 Before 1 January 2020 Penentuan apakah suatu perjanjian merupakan,
15. PERPAJAKAN (lanjutan) TAXATION (continued) Perhitungan beban pajak penghasilan kini
adalah sebagai berikut:
The calculation of the current tax expenses are as follows:
2021 2020
(Sembilan bulan/ (Sembilan bulan/
Nine months) Nine months) (Rugi)/laba konsolidasian
sebelum Consolidated (loss)/profit b efore
pajak penghasilan (43,855,472) (195,880,493) income tax
(Dikurangi)/ditambah: (Deduct)/add:
Eliminasi konsolidasi 299,019 1,042,266 Consolidation eliminations
(Rugi)/laba sebelum pajak (Loss)/profit b efore income tax
-penghasilan - entitas anak (294,007) (1,477,864) sub sidiaries
(Rugi)/laba sebelum pajak (Loss)/profit b efore income tax
-penghasilan - Perusahaan (43,860,483) (196,316,091) the Company
Beda temporer: Temporary differences:
Provisi atas penurunan Provision for impairment
nilai persediaan 4,283,310 8,685,184 on inventories
Liabilitas imbalan kerja (836,698) (2,484,445) Employee b enefits
Provisi atas penurunan Provision for impairment
nilai piutang (617,414) 41,663,516 of receivab les
Penyusutan (212,740) (3,231,818) Depreciation
Dampak penerapan PSAK 73 1,694,533 193,970 Effect of PSAK 73
4,310,990
44,826,407
Perbedaan permanen Permanent difference
Beban yang tidak dapat dikurangkan
menurut pajak 19,094,402 3,609,812 Nondeductib le expense
Bagian atas laba bersih entitas anak 299,019 (1,042,266) Share of net profit of sub sidiaries Penghasilan keuangan yang dikenakan
pajak final (36,848) (182,808) Income sub ject to final income tax
19,356,572
2,384,738
Taksiran (rugi) laba fiskal - Estimated (tax loss)/taxab le income -
Perusahaan (20,192,921) (149,104,946) the Company
Beban pajak penghasilan kini Current tax expenses
- Perusahaan - - the Company
-- Entitas anak 7,653 370,156 Sub sidiaries
-Beban pajak penghasilan Consolidated current
kini konsolidasian 7,653 370,156 tax expenses
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
c. Manfaat pajak penghasilan (lanjutan) c. Income tax benefit (continued) Perhitungan pajak penghasilan kini dilakukan
berdasarkan estimasi penghasilan kena pajak.
Nilai tersebut mungkin disesuaikan saat SPT tahunan disampaikan ke Direktorat Jenderal Pajak (“DJP”).
Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed with the Directorate General of Tax (“DGT”).
Rekonsiliasi antara beban pajak penghasilan dengan jumlah teoritis atas laba konsolidasian sebelum pajak penghasilan adalah sebagai berikut:
The reconciliation between the income tax expenses and the theoretical tax amount on the consolidated profit before income tax is as follows:
d. Aset pajak tangguhan d. Deferred tax assets
2021 2020
(Sembilan bulan/ (Sembilan bulan/
Nine months) Nine months)
(Rugi)/laba konsolidasian sebelum Consolidated (loss)/profit b efore
pajak penghasilan (43,855,472) (195,880,493) income tax
Pajak penghasilan dengan tarif Income tax at
yang berlaku (8,771,094) (42,864,410) effective tax rates
Penghasilan yang dikenakan
pajak final (7,370) (40,218) Income sub ject to final tax
Beban yang tidak dapat dikurangkan
secara pajak 3,869,755 609,890 Non-deductib le expenses
Perubahan tarif Pajak Penghasilan
(berkurang) - 6,955,904 Changes in Income Tax Rate (decreasing) Beban (manfaat) pajak penghasilan
konsolidasian (4,908,709) (35,338,834) Consolidated income tax expense (b enefit)
Dikreditkan Penyesuaian
(dibebankan) Dibebankan Penyesuaian saldo atas pada laporan pada laba akibat penerapan laba rugi/ komprehensif perubahan PSAK 71/
Credited lainnya/ tarif pajak/ Adjustment
1 Januari/ (charged) Charged Adjustment due for the 30 September/
January 1, to profit or loss comprehensive to changes in application of September 30,
2021 for the period income tax rate PSAK 71/ 2021
Provisi atas penurunan Provision for impairment
nilai piutang dan 13,073,093 (123,483) - - - 12,949,610 contract assets
aset kontrak and receivable
Provisi atas penurunan Provision for impairment
nilai persediaan 5,711,126 856,662 - - - 6,567,788 of inventories Penyusutan (9,961,622) (42,548) - - - (10,004,170) Depreciation Penyusutan aset - - - - Depreciation of hak guna 312,372 354,486 - - - 666,858 right-of-use assets Liabilitas imbalan kerja 7,455,732 (167,346) (479,048) - - 6,809,339 Employee benefits obligation Akumulasi Rugi Fiskal 7,922,186 4,038,584 - - 11,960,770 Accumulated fiscal loss
Provisi penurunan Provision for impairment
nilai aset tetap 1,636,619 - - - - 1,636,619 of fixed asset Aset pajak tangguhan - bersih 26,149,506 4,916,356 (479,048) - - 30,586,814 Deferred tax assets - net
(Expressed in US Dollars, unless otherwise stated) 15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
d. Aset pajak tangguhan (lanjutan) d. Deferred tax assets (continued)
Aset pajak tangguhan senilai AS$30,5 juta pada tanggal 30 September 2021 terkait dengan rugi pajak yang diakui sejumlah AS$152,9 juta. Rugi pajak tersebut akan kadaluarsa di tahun 2026.
Atas rugi pajak ini, manajemen berpendapat bahwa jumlah laba fiskal dalam 5 tahun kedepan akan memadai untuk mengkompensasi perbedaan temporer yang dapat dimanfaatkan.
Deferred tax assets of US$30.5 million as at 30 September 2021 were recognised in respect of total tax losses of US$145 million. Such tax losses will expire in 2026. On these tax losses, management is off the opinion that future taxable profit will be available against which the deductible temporary differences can be utilised.
e. Administrasi e. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Grup dan entitas anak yang berada di dalam Grup menghitung sendiri dan menyetorkan besarnya jumlah pajak yang terutang. DJP dapat menetapkan atau mengubah liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terutangnya pajak.
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, audit atas bea cukai untuk tahun fiskal 2019 dan 2020 masih berlangsung. Manajemen berkeyakinan bahwa hasil audit tidak akan memberikan dampak merugikan yang signifikan terhadap laporan keuangan konsolidasian.
Under the taxation laws of Indonesia, the Group and subsidiaries within the Group submit tax returns on the basis of self assessment. The DGT may assess or amend taxes within five years of the time the tax becomes due. Up to the completion date of these consolidated financial statements, the customs audit for fiscal year 2019 and 2020 is still ongoing. Management believes that the audit results will not have a significant adverse impact to the consolidated financial statements.
Dikreditkan Penyesuaian
(dibebankan) Dibebankan Penyesuaian saldo atas
pada laporan pada laba akibat penerapan
laba rugi/ komprehensif perubahan PSAK 71/
Credited lainnya/ tarif pajak/ Adjustment
1 Januari/ (charged) Charged Adjustment due for the 31 Desember/
January 1, to profit or loss comprehensive to changes in application of Decemb er 31,
2020 for the period income tax rate PSAK 71/ 2020
Provisi atas penurunan Provision for impairment
nilai piutang dan 5,410,704 5,390,799 - (2,533,165) 4,804,755 13,073,093 contract assets
aset kontrak and receivab le
Provisi atas penurunan Provision for impairment
nilai persediaan 4,015,449 2,748,644 (1,052,967) - 5,711,126 of inventories
Penyusutan (11,709,782) (852,752) (114,945) 2,715,857 - (9,961,622) Depreciation
Penyusutan aset Depreciation of
hak guna - 343,609 - (31,237) - 312,372 right-of-use assets Liabilitas imbalan kerja 10,141,682 (32,951) (690,598) (1,962,401) - 7,455,732 Employee b enefits ob ligation Akumulasi kerugian pajak - 8,714,405 - (792,219) - 7,922,186 Tax losses carried forward
Provisi penurunan Provision for impairment
nilai aset tetap - 1,800,281 - (163,662) - 1,636,619 of fixed asset Aset pajak tangguhan - bersih 7,858,053 18,112,035 (805,543) (3,819,794) 4,804,755 26,149,506 Deferred tax assets - net
15. PERPAJAKAN (lanjutan) 15. TAXATION (continued)
f. Pengampunan pajak f. Tax amnesty
Grup mengikuti program Pengampunan Pajak dengan telah menyampaikan Surat Pernyataan Harta (“SPH”) kepada Menteri Keuangan Republik Indonesia. Permohonan Pengampunan Pajak Grup telah disetujui oleh Direktorat Jenderal Pajak melalui Surat Keterangan Pengampunan Pajak No. KET-280/PP/WPJ.19/2017 pada tanggal 3 April 2017.
The Group participated in a Tax Amnesty program and submitted an Asset Declaration Letter (“SPH”) for Tax Amnesty to the Finance Minister of the Republic of Indonesia. The application for the Tax Amnesty of the Group was approved by the Directorate General of Taxes through Tax Remission Certificate No.
KET-280/PP/ WPJ.19/2017 dated 3 April 2017.
Grup membukukan aset pengampunan pajak sebesar Rp2.078.500.000 (setara AS$156.020).
Tidak terdapat liabilitas pengampunan pajak.
Kenaikan Aset Pengampunan Pajak dicatat sebagai Tambahan Modal Disetor sebesar AS$156.020 (Catatan 19).
The Group recorded tax amnesty assets amounting to Rp2,078,500,000 (equivalent to US$156,020). There are no tax amnesty liabilities recorded. An increase of Tax Amnesty Assets recorded as Additional Paid-in Capital amounted to US$156,020 (Note 19).
16. LIABILITAS IMBALAN KERJA 16. EMPLOYEE BENEFITS OBLIGATION