2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
3. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
22. PERPAJAKAN TAXATION
d. Pajak Penghasilan - Pajak Kini d. Income Tax - Current Tax Rekonsiliasi antara laba sebelum beban pajak
penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan penghasilan kena pajak (rugi fiskal) Entitas Induk untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2020 dan 2019 adalah sebagai berikut:
The reconciliation between income before income tax expense as shown in the consolidated statement of profit or loss and other comprehensive income and taxable income (fiscal loss) of the Parent Entity for the years ended December 31, 2020 and 2019 are as follows:
2020 2019
Laba sebelum pajak penghasilan 7.196.919.909 3.187.643.057 Income before income tax
Laba Entitas Anak sebelum beban
pajak penghasilan (143.798.881) (160.939.515) Income before income tax expense of the Subsidiary Laba Entitas Induk sebelum beban
pajak penghasilan 7.053.121.028 3.026.703.542 Income before income tax expenseof the Parent Entity
Beda waktu: Temporary differences:
Imbalan kerja 751.312.737 248.447.618 Employee benefits
Cadangan kerugian penurunan
nilai dan penghapusan piutang (55.135.596) 283.222.676 Allowance for ECLs and written off of receivables Penyusutan aset tetap (706.802.331) 29.781.808 Depreciation of property and equipment
Sewa 185.505.381 - Leases
Total beda waktu 174.880.191 561.452.102 Total temporary differences
Beda tetap: Permanent differences:
Tunjangan pajak penghasilan
pasal 21 1.211.199.381 1.100.885.350 Income tax allowances Article 21
Asuransi kesehatan 367.680.430 306.203.797 Health insurance
Laba penjualan aset tetap 323.504.688 - Gain on sale of property and equipment
Promosi 312.592.735 3.711.876.819 Promotion
Pengobatan 276.042.043 281.533.109 Medical
Rugi revaluasi
aset tetap 129.124.102 - Loss on property and equipment revaluation
Representasi dan sumbangan 70.964.957 253.862.591 Representation and donation
Penghapusan piutang usaha 55.720.437 4.319.933 Write-off of trade receivables
Pendapatan bunga obligasi (7.950.867.610) (8.909.963.068) Interest income from bonds Pendapatan bunga deposito (495.293.289) (581.287.686) Interest income from time deposits
Pendapatan jasa giro (58.630.529) (31.621.788) Income on current accounts
Lain-lain 52.451.049 83.541.485 Others
Total beda tetap (5.705.511.606) (3.780.649.458) Total permanent differences
Penghasilan kena pajak (rugi fiskal) Entitas Induk
tahun berjalan 1.522.489.613 (192.493.814) (fiscal loss)of the Parent EntityCurrent year taxable income Akumulasi rugi fiskal
Entitas Induk: Accumulated fiscal loss of the Parent Entity:
2015 - (15.969.387.961) 2015 2016 (11.480.403.470) (11.480.403.470) 2016 2017 (5.212.547.350) (5.212.547.350) 2017 2018 (2.656.776.117) (2.656.776.117) 2018 2019 (192.493.814) (192.493.814) 2019 Total (19.542.220.751) (35.511.608.712) Total
d. Pajak Penghasilan - Pajak Kini (lanjutan) d. Income Tax - Current Tax (continued) Entitas Induk tidak membuat perhitungan beban
pajak penghasilan kini untuk tahun-tahun yang berakhir 31 Desember 2020 dan 2019, karena Entitas Induk berada dalam posisi rugi fiskal.
The Parent Entity did not make any current income tax provision for the years ended December 31, 2020 and 2019, since the Parent Entity is in fiscal loss position.
Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan konsolidasian seperti yang dilaporkan pada laporan laba rugi dan penghasilan komprehensif lain adalah sebagai berikut:
The reconciliation between the income tax expense expense calculated by applying the applicable tax rate on the income before income tax expense as shown in the consolidated statement of profit or loss and other comprehensive income is as follows:
2020 2019
Laba sebelum manfaat beban
pajak penghasilan 7.196.919.909 3.187.643.057
Income before income tax expense Pajak dihitung pada tarif pajak
yang berlaku (22% di 2020
dan 25% di 2019) 1.583.322.380 796.910.764
Tax calculated based on applicable tax rate (22% in 2020
and 25% in 2019)
Rugi fiskal kadaluwarsa 3.178.317.637 2.649.376.347 Fiscal loss expired
Dampak saldo pajak tangguhan karena perubahan tarif pajak
penghasilan 1.295.650.030
-Effect on deferred tax balance due to change in income tax rate Aset pajak tangguhan yang
tidak diakui 11.600.590 14.633.840 Unrecognized deferred tax asset
Pengaruh pajak atas beda
tetap (1.298.448.897 ) (1.000.031.084) Tax effect on permanent differences
Efek pembulatan (18 ) (22) Rounding effect
Beban pajak penghasilan 4.770.441.722 2.460.889.845 Income tax expense
e. Pajak Penghasilan - Pajak Tangguhan e. Income Tax - Deferred Tax Perhitungan manfaat (beban) pajak penghasilan
tangguhan untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2020 dan 2019 atas beda temporer antara pelaporan komersial dan pajak dengan menggunakan tarif pajak maksimum adalah sebagai berikut:
The computations of deferred income tax benefit (expenses) for the years ended December 31, 2020 and 2019, on temporary differences between commercial and tax reporting purposes using the maximum tax rate are as follows:
2020 2019
Entitas Induk Parent Entity
Dibebankan ke laporan laba rugi Charged to profit or loss
Rugi fiskal (4.578.613.593) (2.601.252.871 ) Fiscal loss
Imbalan kerja 43.200.472 62.111.905 Employee benefits
Penyusutan aset tetap (193.551.472) 7.445.452
Depreciation of property and equipment
Sewa 40.811.184 - Leases
Cadangan kerugian penurunan
nilai (82.288.313) 70.805.669 Provision for ECLs
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
e. Pajak Penghasilan - Pajak Tangguhan (lanjutan) e. Income Tax - Deferred Tax (continued)
2020 2019
Dibebankan ke penghasilan
komprehensif lain Charged to other comprehensiveincome
Revaluasi aset tetap (5.332.567) (34.087.500 ) Property and equipment revaluation
Imbalan kerja 116.861.178 86.979.578 Employee benefits
Subtotal 111.528.611 52.892.078 Subtotal
Reklasifikasi dari penghasilan komprehensif lain ke saldo laba
Reclasification from other comprehensive income to
retained earnings Surplus revaluasi aset tetap
yang dijual 236.446.068 40.818.750
Revaluation surplus of property and equipment sold
Total (4.422.467.043) (2.367.179.017) Total
Aset pajak tangguhan pada tanggal 31 Desember
2020 dan 2019 adalah sebagai berikut: Deferred tax assets as of December 31, 2020 and 2019 are as follows:
2020 2019
Entitas Induk Parent Entity
Rugi fiskal 4.299.288.591 8.877.902.184 Fiscal loss
Imbalan kerja 1.063.501.649 903.439.999 Employee benefits
Aset tetap 39.432.805 1.870.776 Property and equipment
Sewa 40.811.184 - Leases
Cadangan kerugian
penurunan nilai 502.365.704 584.654.017 Allowance for ECLs
Total 5.945.399.933 10.367.866.976 Total
Aset pajak tangguhan pada tanggal 31 Desember 2020 dan 2019 masing-masing sebesar Rp 85.148.862 dan Rp 83.577.582 belum diakui, sehubungan dengan jumlah kerugian pajak sebesar Rp 387.040.280 pada tahun 2020 dan Rp 334.310.325 pada tahun 2019 manajemen berkeyakinan bahwa ada ketidakpastian atas pemulihan aset pajak tangguhan di masa mendatang. Kerugian tersebut berasal dari anak perusahaan Entitas Induk.
Deferred tax assets as of December 31, 2020 and 2019 amounting to Rp 85,148,862 and Rp 83,577,582, respectively, have not been recognized in respect of total tax losses of Rp 387,040,280 and Rp 334,310,325, respectively, as the management believes that there is uncertainty on the recoverability of the deferred tax assets in the future. Such losses are derived from the Parent Entity’s subsidiary.
f. Administrasi Pajak f. Tax Administration Pada tanggal 18 Mei 2020, sebagai bagian dari
perlindungan stimulus ekonomi terhadap dampak Covid-19, pemerintah Republik Indonesia menetapkan Undang-Undang No. 2 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Penyakit Virus Corona-19 (Covid-19) Pandemi dan / atau dalam rangka Penanggulangan Ancaman yang Berbahaya bagi Ekonomi Nasional dan / atau Stabilitas Sistem Keuangan.
On May 18, 2020, as part of the economic stimulus protection against the impact of Covid-19, the government of the Republic of Indonesia established Law No. 2 Year 2020 Regarding State Financial Policy and Financial System Stability for Handling of Corona Virus Disease-19 (Covid-19) Pandemic and/or in Order to Counter Threats which are Dangerous to National Economy and/or Financial System Stability.
Undang-Undang No. 2 Tahun 2020 mengatur, antara lain, penurunan tarif pajak perusahaan sebagai berikut:
• Untuk tahun pajak 2020 dan 2021: dari 25% menjadi 22%;
• Mulai tahun pajak 2022: dari 22% menjadi 20%;
• Perusahaan Terbuka dalam negeri yang memenuhi kriteria tambahan tertentu dapat memperoleh tarif pajak sebesar 3% lebih rendah dari tarif pajak yang disebutkan di atas.
Law No. 2 Year 2020 regulates, among others, a decrease in the corporate tax rate as follows: • For fiscal years 2020 and 2021: from 25% to
22%;
• Starting fiscal year 2022: from 22% to 20%; • Domestic public listed companies that fulfill
certain additional criteria will be eligible for a tax rate which is lower by 3% from the above-mentioned tax rates.
23. LIABILITAS IMBALAN KERJA 23. EMPLOYEE BENEFITS LIABILITIES