nonpengendali 8.777.992 Fair value of non-controlling interest
20. PERPAJAKAN TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
30 Juni 31 Desember
2022/ 2021/
June 30, December 31, 2022 2021
Perusahaaan Company
Pajak Pertambahan Nilai 54.655.095 42.616.983 Value Added Tax
Pajak penghasilan Income taxes
Pasal 23 4.711.632 - Article 23
Pasal 4(2) 531.674 - Article 4(2)
59.898.401 42.616.983
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 8.404.824 2.556.661 Value Added Tax
Pajak penghasilan Income taxes
Pasal 23 2.471.443 33.958 Article 23
Pasal 25 660.745 417.605 Article 25
Pasal 22 168.176 - Article 22
Pasal 4(2) 76.144 1.825 Article 4(2)
Pasal 26 4.173 - Article 26
Pasal 21 - 3.649 Article 21
11.785.505 3.013.698
Total 71.683.906 45.630.681 Total
b. Utang pajak terdiri dari: b. Taxes payables consist of:
30 Juni 31 Desember
2022/ 2021/
June 30, December 31, 2022 2021
Perusahaaan Company
Pajak penghasilan Income taxes
Pasal 21 4.671.127 3.855.337 Article 21
Pasal 4(2) 617.762 456.637 Article 4(2)
Pasal 23 490.521 1.073.343 Article 23
Pasal 26 383.475 1.518.575 Article 26
6.162.885 6.903.892
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 1.697.505 1.439.248 Value Added Tax
Pajak penghasilan Income taxes
Pasal 21 2.273.166 933.819 Article 21
Pasal 23 626.411 213.762 Article 23
Pasal 4(2) 257.503 159.026 Article 4(2)
Pasal 29 112.106 1.201.843 Article 29
Pasal 22 42.771 12.030 Article 22
Pasal 26 24.418 69.281 Article 26
5.033.880 4.029.009
Total 11.196.765 10.932.901 Total
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
c. (Beban)/ manfaat pajak penghasilan c. Corporate income tax (expense)/ benefits Pada tanggal 30 Juni 2020, Pemerintah
menerbitkan Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia Nomor 1 Tahun 2020 yang menetapkan, antara lain, 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, serta pengurangan lebih lanjut tarif pajak sebesar 3% untuk wajib pajak dalam negeri yang memenuhi persyaratan tertentu.
On June 30, 2020, the Government issued a Government Regulation in lieu of the Law of the Republic of Indonesia Number 1 Year 2020 which stipulates, among others, reduction to the tax rates for corporate income tax payers and permanent establishments entities from previously 25%
to become 22% for fiscal years 2020 and 2021 and 20% starting fiscal year 2022 and onwards, and further reduction of 3% for corporate income tax payers that fulfill certain criteria.
Pada tanggal 29 Oktober 2021, Pemerintah menerbitkan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021, yang menetapkan perubahan tarif pajak penghasilan wajib pajak badan dalam negeri atau bentuk usaha tetap menjadi 22% yang mulai berlaku pada tahun pajak 2022.
On October 29, 2021, the Government issued Law of the Republic of Indonesia Number 7 Year 2021 which stipulates the tax rates for corporate income tax payers and permanent establishments entities become 22%
effectively for fiscal years 2022.
Perusahaan Terbuka yang memenuhi syarat-syarat tertentu dapat memperoleh tarif sebesar 3% lebih rendah dari tarif Pajak Penghasilan Badan yang berlaku. Dalam hal Perusahaan memenuhi syarat-syarat tersebut, Perusahaan dapat memperoleh tarif Pajak Pengasilan Badan lebih rendah untuk Tahun Pajak yang bersangkutan. Tarif pajak yang tersebut akan digunakan sebagai acuan untuk pengukuran aset dan liabilitas pajak tangguhan per 31 Desember 2021 dan 30 Juni 2022
Publicly Listed Companies which fulfill certain requirements are entitled to obtain a rate amounting to 3% lower than the applicable Corporate Income Tax rate. In the event that the Company fulfills the requirements, the Company can obtain a lower Corporate Income Tax rate for the relevant Fiscal Year.
The tax rates will be used as reference to measure the deferred tax assets and liabilities per December 31, 2021 and June 30, 2022.
Rincian (beban)/ manfaat pajak penghasilan neto kelompok usaha adalah sebagai berikut:
The details of the Group’s net income tax (expense)/ benefits are as follows:
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni/
Six-Month Periods Ended June 30
2022 2021
Perusahaan Company
Tangguhan (206.725.819) 1.617.167 Deferred
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
c. (Beban)/ manfaat pajak penghasilan (lanjutan) c. Corporate income tax (expense)/ benefits (continued)
Rekonsiliasi antara rugi sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan estimasi rugi pajak adalah sebagai berikut:
The reconciliation between loss before income tax per consolidated statement of profit or loss and other comprehensive income and estimated tax loss is as follows:
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni/
Six-Month Periods Ended June 30
2022 2021
Laba (rugi) sebelum pajak penghasilan Income (loss) before income tax
menurut laba rugi dan per consolidated statement
penghasilan komprehensif lain of profit or loss and other
konsolidasian 8.798.711.345 (768.648.136) comprehensive income
Dikurangi : laba (rugi) sebelum pajak Less: Subsidiaries’ income (loss)
entitas anak dan eliminasi before tax and consolidated
konsolidasi antar Perusahaan 521.700.342 121.852.655 intercompany elimination
Laba (rugi) sebelum pajak penghasilan - Income (loss) before income tax -
Perusahaan 9.320.411.687 (646.795.481) the Company
Beda temporer : Temporary differences:
Penyisihan atas liabilitas Provision of liabilities
imbalan kerja karyawan 11.760.508 (8.329.698) for employees’ benefits
Kompensasi berbasis saham karyawan 245.637.603 59.246.858 Employee share based compensation Penyusutan dan amortisasi 2.038.934 (5.685.926) Depreciation and amortisation Penyisihan kerugian atas penurunan nilai (1.181.584) (1.248.038) Allowance for impairment losses
Beda tetap: Permanent differences:
Penghasilan lain yang telah dikenakan Other income already subjected
pajak penghasilan yang bersifat final to final income tax and
dan beban yang tidak dapat dikurangkan (10.055.823.414) 573.982.503 non-deductible expenses
Estimasi rugi pajak (477.156.266) (28.829.782) Estimated tax loss
Rugi pajak Perusahaan yang dibawa ke masa depan, yang dapat dipakai sebagai kompensasi pengurang penghasilan kena pajak di masa lima tahun mendatang, terjadi di tahun pajak berikut:
Tax losses carry forward can be used as compensation by the Company to deduct income tax in the next five years are as follows:
Total
Tahun 2022 2021 Years
2017 - 292.538.599 2017
2018 1.447.977.029 1.447.977.029 2018
2019 1.926.680.086 1.926.680.086 2019
2020 1.397.734.664 1.397.734.664 2020
2021 1.191.125.904 1.191.125.904 2021
30 Juni 2022 477.156.265 - June 30, 2022
Total 6.440.673.948 6.256.056.282 Total
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
c. Manfaat/(beban) pajak penghasilan (lanjutan) c. Corporate income tax benefits/(expense) (continued)
Pembetulan laporan SPT Tahunan Pajak Penghasilan Perusahaan Tahun 2020
Submission of correction of SPT Company Income Tax Year 2020
Pada tanggal 25 November 2021, Perusahaan melakukan pembetulan laporan SPT Tahunan Pajak Penghasilan Perusahaan Tahun 2020 atas koreksi fiskal atas rugi fiskal dari sebelumnya Rp60.263.295 menjadi Rp1.397.734.664.
On November 25, 2021, the Company submitted the correction of Annual Corporate Income Tax for the Year 2020 due to fiscal correction of fiscal losses from Rp60,263,295 to Rp1,397,734,664.
Rekonsiliasi antara manfaat pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari rugi sebelum pajak penghasilan, dengan manfaat pajak penghasilan seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir pada tanggal 30 Juni 2022 dan 2021, adalah sebagai berikut:
The reconciliation between income tax benefit which is computed using the applicable tax rate from loss before income tax, with income tax benefit as presented in the consolidated statement of profit or loss and other comprehensive income for the years ended June 30, 2022 and 2021 and are as follows:
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni/
Six-Month Periods Ended June 30
2022 2021
Laba (rugi) sebelum pajak penghasilan Income (loss) before income tax
menurut laba rugi dan per consolidated statement
penghasilan komprehensif lain of profit or loss and other
konsolidasian 8.798.711.345 (768.648.136) comprehensive income
Dikurangi : laba (rugi) sebelum pajak Less: Subsidiaries’ income (loss)
entitas anak dan eliminasi before tax and consolidated
konsolidasi antar Perusahaan 521.700.342 121.852.655 intercompany elimination
Laba (rugi) sebelum pajak penghasilan - Income (loss) before income tax -
Perusahaan 9.320.411.687 (646.795.481) the Company
(Beban) manfaat pajak penghasilan dengan Income tax (expense) benefit using
tarif pajak yang berlaku (1.770.878.220) 142.295.006 applicable tax rate
Pengaruh pajak atas beda tetap: Permanent differences:
Penghasilan lain yang telah dikenakan Other income already subjected
pajak penghasilan yang bersifat final to final income tax and
dan beban yang tidak dapat dikurangkan 1.910.606.448 (126.276.150) non-deductible expenses
Efek perubahan tarif pajak - (108.327.637) Effect of changes in tax rate
Pajak tangguhan atas akumulasi Deferred tax on accumulated
rugi fiskal - 100.268.499 fiscal losses
Pajak tangguhan yang tidak diakui (90.659.690) (6.342.552) Unrecognized deferred tax Penghapusan aset pajak tangguhan (257.428.758) - Write-off of deferred tax assets Pajak tangguhan efek kombinasi bisnis 1.634.401 - Deferred tax effect on business combination
(Beban)/manfaat pajak penghasilan (206.725.819) 1.617.166 Income tax (expense)/ benefit
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
d. Pajak tangguhan d. Deferred tax
Dibebankan/
(dikreditkan) ke
Penghasilan
Dibebankan/ komprehensif Efek dari (dikreditkan) ke lain/
kombinasi laporan Charged/
bisnis/ laba rugi/ (credited) 31 Desember/ Effect on (Credited)/ to other
December 31, business charged to comprehensive 30 Juni 2022/
2021 combination profit or loss income June 30, 2022
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Akumulasi rugi pajak 257.428.758 - (257.428.758) - - Tax losses carried forward
Kompensasi berbasis saham 25.221.457 - 46.671.144 - 71.892.601 Share based compensation
Liabilitas imbalan kerja karyawan 9.828.824 - 2.234.497 - 12.063.321 Employee benefits liability
Cadangan penurunan nilai Allowance for impairment
piutang 3.265.913 - (224.501 ) - 3.041.412 receivables
Aset hak guna 3.289.453 - 554.900 - 3.844.353 Right-of-use assets
Aset tetap 1.945.174 - (167.502 ) - 1.777.672 Fixed assets
Entitas anak 565.238 - - - 565.238 Subsidiary
Liabilitas pajak tangguhan- Deferred tax liabilities-
Perusahaan (6.596.796 ) - 967.451 - (5.629.345 ) Company
Neto 294.948.021 - (207.392.769 ) - 87.555.252 Net
Liabilitas pajak tangguhan Deferred tax liabilities
Entitas anak 3.742.135 - (666.950 ) - 3.075.185 Subsidiaries
Dibebankan/
(dikreditkan) ke
Dibebankan/ Penghasilan (dikreditkan) ke komprehensif Efek dari laporan lain/
kombinasi laba rugi/ Charged/
bisnis/ (Credited)/ (credited)
31 Desember/ Effect on charged to to other 31 Desember/
December 31, business profit or loss comprehensive December 31, 2020 combination for the year income 2021
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Akumulasi rugi pajak 449.999.949 - (192.571.191) - 257.428.758 Tax losses carried forward
Kompensasi berbasis saham 11.849.372 - 13.372.085 - 25.221.457 Share based compensation
Liabilitas imbalan kerja karyawan 8.996.221 - 967.516 (134.913 ) 9.828.824 Employee benefits liability
Cadangan penurunan nilai Allowance for impairment
piutang 3.580.061 - (314.148 ) - 3.265.913 receivables
Aset hak guna 2.335.723 - 953.730 - 3.289.453 Right-of-use assets
Aset tetap 1.030.841 - 914.333 - 1.945.174 Fixed assets
Entitas anak - 407.312 105.593 52.333 565.238 Subsidiary
Liabilitas pajak tangguhan- Deferred tax liabilities-
Perusahaan - (8.071.298) 1.474.502 - (6.596.796 ) Company
Neto 477.792.167 (7.663.986) (175.097.580 ) (82.580) 294.948.021 Net
Liabilitas pajak tangguhan Deferred tax liabilities
Entitas anak - 4.076.167 (334.032) - 3.742.135 Subsidiaries
Pada tanggal 31 Desember 2021, Perusahaan mempunyai rugi pajak sebesar Rp6.256.056.282 yang tersedia sampai 5 tahun mendatang untuk di-offset dengan laba kena pajak pada masa mendatang. Sesuai dengan penilaian manajemen, Perusahaan hanya bisa memanfaatkan rugi pajak sebesar Rp1.354.888.198 sehingga Perusahaan
As of December 31, 2021, the Company had a tax loss of Rp6,256,056,282 which is available for the next 5 years to be offset against future taxable profits. In accordance with management's assessment, the Company was only able to take advantage of the tax loss amounting to Rp1,354,888,198 so that the Company recorded tax loss in deferred tax
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
d. Pajak tangguhan (lanjutan) d. Deferred tax (continued) Pada tanggal 30 Juni 2022, Perusahaan
mempunyai rugi pajak sebesar Rp6.440.673.948 yang tersedia sampai 5 tahun mendatang untuk di-offset dengan laba kena pajak pada masa mendatang. Sesuai dengan penilaian manajemen, Perusahaan hanya bisa memanfaatkan rugi pajak sebesar Rp1.832.044.463, namun Perusahaan memutuskan tidak mencatat rugi pajak dalam aset pajak tangguhan sebesar Rp348.088.448.
As of December 31, 2021, the Company had a tax loss of Rp6,440,673,948 which is available for the next 5 years to be offset against future taxable profits. In accordance with management's assessment, the Company was only able to take advantage of the tax loss amounting to Rp1,832,044,463, however the Company decided to not recorded the tax loss in deferred tax assets amounting to Rp348,088,448.
e. Surat ketetapan pajak e. Tax assessment
Perusahaan The Company
Pada tanggal 27 Desember 2019, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) dari Kantor Pajak atas PPN bulan Januari - Desember 2016 dengan total nilai sebesar Rp6.994.320. Perusahaan mengajukan surat keberatan atas kurang bayar tersebut pada tanggal 17 Maret 2020 setelah sebelumnya melakukan pelunasan penuh sesuai dengan peraturan perpajakan yang berlaku. Pada tanggal 16 Februari 2021, Direktorat Jenderal Pajak (“DJP”) menerbitkan surat keputusan, yang menolak keberatan yang diajukan oleh Perusahaan dan Perusahaan telah memutuskan untuk menerima hasil keputusan atas keberatan tersebut.
On December 27, 2019, the Company received tax underpayment decision letters (Surat Ketetapan Pajak Kurang Bayar or (“SKPKB”)) of VAT from the Tax Office for the periods January - December 2016 with a total amount of Rp6,994,320. The Company filed objection letters on March 17, 2020 after making full payment in accordance with the existing tax regulation. On February 16, 2021, Directorate General of Tax (“DGT”) issued decision letters which rejected the Company’s objection and the Company has decided to accept such decision letters.