2020 2019 Dikurangi bagian jatuh tempo
35. PERPAJAKAN TAXATION
b. Tagihan Pajak b. Claims for Tax Refund
2020 2019
Pajak penghasilan Pasal 23 Income tax Article 23
2006 229.508 232.877 2006
2012 - 114.072 2012
Pajak Pertambahan Nilai Value-Added Tax
2012 - 37.479 2012
Total 229.508 384.428 Total
c. Utang Pajak c. Taxes Payable
2020 2019
Pajak penghasilan badan Corporate income and
dan dividen 40.158.009 31.202.375 dividend taxes
Pajak penghasilan Income taxes
Pasal 4 (2) 1.049.808 340.825 Article 4 (2)
Pasal 15 - 1.237 Article 15
Pasal 21 5.232.257 3.162.633 Article 21
Pasal 23 3.959.724 2.735.412 Article 23
Pasal 26 6.664 377.416 Article 26
Pajak Pertambahan Nilai 18.828.717 12.664.088 Value-Added Tax
Total 69.235.179 50.483.986 Total
d. Manfaat (Beban) Pajak Penghasilan d. Income Tax Benefit (Expense) Rincian manfaat (beban) pajak penghasilan
Kelompok Usaha adalah sebagai berikut:
The detail of income tax benefit (expense) of the Group is as follows:
2020 2019
Pajak kini Current tax
Entitas Anak (68.493.955) (59.893.984) Subsidiaries
Pajak tangguhan Deferred tax
Perusahaan (9.854.463) (1.260.209) Company
Entitas Anak 28.187.679 (2.889.942) Subsidiaries
Subtotal 18.333.216 (4.150.151) Subtotal
Neto (50.160.739) (64.044.135) Net
e. Pajak Kini e. Current Tax
Rekonsiliasi antara laba sebelum beban pajak penghasilan, menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian, dan estimasi rugi fiskal Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2020 dan 2019 adalah sebagai berikut:
Reconciliation between profit before income tax expense, as shown in the consolidated statements of profit or loss and other comprehensive income, and estimated fiscal loss of the Company for the years ended December 31, 2020 and 2019 is as follows:
2020 2019
Laba sebelum beban Profit before income tax
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan statements of profit or loss
penghasilan komprehensif lain and other comprehensive
konsolidasian 108.753.590 88.571.182 income
Laba Entitas Anak sebelum Profit of Subsidiaries before
beban pajak penghasilan income tax expense and
dan transaksi eliminasi (203.940.626) (68.502.884) elimination transactions
Laba (rugi) sebelum beban pajak Profit (loss) before income tax
penghasilan diatribusikan expense attributable to
ke Perusahaan (95.187.036) 20.068.298 the Company
Beda temporer Temporary difference
Imbalan kerja 937.954 412.594 Employee benefits
Beda tetap Permanent differences
Penghasilan dividen (62.198.000) (19.500.000) Dividend income
Representasi dan sumbangan 1.408.924 679.564 Representation and donation
Lain-lain 143.850 (4.150.780) Others
Neto (59.707.272) (22.558.622) Net
Taksiran rugi fiskal Estimated fiscal loss
sebelum kompensasi before fiscal loss
rugi fiskal (154.894.308) (2.490.324) compensation
Rugi fiskal kumulatif awal Cumulative fiscal loss
tahun (96.869.042) (103.334.291) at beginning of the year
Penyesuaian rugi fiskal Adjustment on previous
kumulatif sebelumnya - 8.955.573 cumulative fiscal loss
Total Rugi Fiskal (251.763.350) (96.869.042) Total Fiscal Loss
Perusahaan tidak melakukan penyisihan beban pajak penghasilan kini, karena Perusahaan masih mengalami rugi fiskal.
The Company did not provide provision for current income tax expense, because the Company is still in a fiscal loss position.
Rugi fiskal hasil rekonsiliasi sebelum rugi fiskal akumulasi tersebut di atas menjadi dasar
Perusahaan dalam pengisian Surat
Pemberitahuan Tahunan (SPT) Pajak
Penghasilan Badan.
Fiscal losses resulting from the above reconciliation before cumulative fiscal loss is used as the basis of the Company in filing the Corporate Income Tax Return (SPT).
f. Pajak Tangguhan f. Deferred Tax
Rincian aset dan liabilitas pajak tangguhan Kelompok Usaha adalah sebagai berikut:
The detail of the Group’s deferred tax assets and liabilities is as follows:
Dikreditkan ke Penghasilan Penyesuaian Dikreditkan Komprehensif
Saldo Penerapan (Dibebankan) Lain/ Saldo 1 Januari/ PSAK No. 73/ ke Laba Rugi/ Credited to 31 Desember/
Balance as of Adjustments Credited Other Balance as of January 1, Implementation (Charged) to Comprehensive December 31,
2020 of PSAK No. 73 Profit or Loss Income 2020
Aset Pajak Tangguhan Deferred Tax Assets
Biaya yang belum dipulihkan 36.915.498 - 5.365.151 - 42.280.649 Unrecoverable cost
Aset hak guna - - (850) - (850) Right-of-use assets
35. PERPAJAKAN (Lanjutan) 35. TAXATION (Continued)
Dikreditkan ke Penghasilan Penyesuaian Dikreditkan Komprehensif
Saldo Penerapan (Dibebankan) Lain/ Saldo 1 Januari/ PSAK No. 73/ ke Laba Rugi/ Credited to 31 Desember/
Balance as of Adjustments Credited Other Balance as of January 1, Implementation (Charged) to Comprehensive December 31,
2020 of PSAK No. 73 Profit or Loss Income 2020
Aset minyak dan gas bumi (11.959.484) - (580.981) - (12.540.465) Oil and gas properties
Liabilitas imbalan kerja 298.838 - (384.461) 62.028 (23.595) Employee benefits liability
Neto 44.065.387 - (5.823.163) 62.028 38.304.252 Net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Aset hak guna - (37.782.861) 22.827.711 - (14.955.150) Right-of-use assets
Liabilitas imbalan kerja 2.813.531 - 856.568 379.745 4.049.844 Employee benefits liability
Aset minyak dan gas bumi (29.768.266) - 16.803.280 - (12.964.986) Oil and gas properties
Biaya yang belum dipulihkan (15.576.816) - (17.068.175) - (32.644.991) Unrecoverable cost
Persediaan nonkapital (3.574.614) - 736.995 - (2.837.619) Non-capital inventory
Neto (46.106.165) (37.782.861) 24.156.379 379.745 (59.352.902) Net
Manfaat (Beban) Pajak Deferred Tax Income
Tangguhan 18.333.216 441.773 (Expense)
Dikreditkan ke Penghasilan Penyesuaian Dikreditkan Komprehensif
Saldo Penerapan (Dibebankan) Lain/ Saldo 1 Januari/ PSAK No. 73/ ke Laba Rugi/ Credited to 31 Desember/
Balance as of Adjustments Credited Other Balance as of
January 1, Implementation (Charged) to Comprehensive December 31,
2019 of PSAK No. 73 Profit or Loss Income 2019
Aset Pajak Tangguhan Deferred Tax Assets
Biaya yang belum dipulihkan 35.830.712 - 1.084.786 - 36.915.498 Unrecoverable cost
Rugi fiskal kumulatif 20.871.654 - (1.497.845) - 19.373.809 Cumulative fiscal loss
Persediaan nonkapital (566.697) - 3.423 - (563.274) Non-capital inventory
Aset minyak dan gas bumi (13.019.510) - 1.060.026 - (11.959.484) Oil and gas properties
Liabilitas imbalan kerja 196.482 - (2.753.519) 2.855.875 298.838 Employee benefits liability
Neto 43.312.641 - (2.103.129) 2.855.875 44.065.387 Net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Liabilitas imbalan kerja 1.861.776 - 557.890 393.865 2.813.531 Employee benefits liability
Aset minyak dan gas bumi (30.360.765) - 592.499 - (29.768.266) Oil and gas properties
Biaya yang belum dipulihkan (10.488.291) - (5.088.525) - (15.576.816) Unrecoverable cost
Persediaan nonkapital (5.465.728) - 1.891.114 - (3.574.614) Non-capital inventory
Neto (44.453.008) - (2.047.022) 393.865 (46.106.165) Net
Manfaat (Beban) Pajak Deferred Tax Income
Tangguhan (4.150.151) 3.249.740 (Expense)
Manajemen berkeyakinan bahwa laba kena pajak di masa yang akan datang dapat dimanfaatkan untuk merealisasikan saldo aset pajak tangguhan.
The management believed that sufficient taxable profit will be available in the future to recover deferred tax assets.
g. Rekonsiliasi Manfaat (Beban) Pajak Penghasilan
g. Reconciliation of Income Tax Benefit (Expense)
Rekonsiliasi antara manfaat (beban) pajak penghasilan berdasarkan tarif pajak yang berlaku yang dihitung dari rugi sebelum beban pajak penghasilan dan beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
Reconciliation between income tax benefit (expense) calculated by applying the applicable tax rate to loss before income tax expense and income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income is as follows:
2020 2019
Laba (rugi) sebelum beban pajak Profit (loss) before income tax
penghasilan diatribusikan expense attributable to
ke Perusahaan (95.187.036) 20.068.298 the Company
Pajak penghasilan dengan tarif
pajak yang berlaku sebesar 19% Income tax expense at prevailing
pada tahun 2020 dan 20% tax rate of 19% for 2020 and
pada tahun 2019 (18.085.537) 4.013.660 20% for 2019
Penyesuaian rugi fiskal dan Adjustments on fiscal loss and
koreksi fiskal 19.753.667 (679.626) fiscal correction
Pengaruh pajak dengan tarif 19%
pada tahun 2020 dan 20% Tax effect at tax rate 19% for
pada tahun 2019 atas: 2020 and 20% for 2019 on:
Beda tetap (11.522.593) (4.594.243) Permanent differences
Beban pajak penghasilan Income tax expense
Perusahaan (9.854.463) (1.260.209) to the Company
h. Surat Ketetapan Pajak Kurang Bayar (SKPKB) h. Tax Assessment Letter for Underpayment (SKPKB)
Pada tanggal 31 Desember 2020, rincian tagihan pajak atas KEIL, Entitas Anak, adalah sebagai berikut:
As of December 31, 2020, the detail of KEIL’s, a Subsidiary, tax claims for refund is as follows:
Dibayar dan Dicatat Pengajuan Sebagai
Klaim Pajak/ Aset/ Tanggal Surat Kurang Bayar/ Paid and Filed Recorded Pajak Terakhir/ Jenis Pajak dan Masa/ Masa/ Underpayment Tax Claim as Asset Surat Pajak Terakhir/ Date of Latest Tax
Type of Tax and Period Period (Rp) (Rp) (USD) Latest Tax Letters Letters Status
PPh Pasal 23/ Tahun 2006/ 3.237.217.931 3.237.217.931 229.508 65171/PP/M.XVIIIA/12/2015 27 Oktober 2015/ Peninjauan
Income tax Article 23 Year 2006 October 27, 2015 Kembali/
Judicial Review
i. Aset dan Liabilitas Pengampunan Pajak i. Assets and Liabilities under Tax Amnesty Pada tahun 2017 dan 2016, Perusahaan dan
beberapa Entitas Anak telah mengikuti Pengampunan Pajak dan memperoleh Surat Keterangan Pengampunan Pajak dari Direktorat Jenderal Pajak, selisih antara aset Pengampunan Pajak dan liabilitas Pengampunan Pajak sebesar USD1.302.429 dicatat sebagai bagian dari akun “Tambahan Modal Disetor” (Catatan 27).
In 2017 and 2016, the Company and certain Subsidiaries participated in the Tax Amnesty program and received Tax Amnesty Certificates from the Directorate General of Tax, the difference between Tax Amnesty assets and Tax Amnesty liabilities amounting to USD1,302,429 is recorded as part of “Additional Paid-in Capital” account (Note 27).
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