KONTRAK KONSTRUKSI – DARI PELANGGAN DAN UTANG BRUTO KEPADA PELANGGAN
9. PERPAJAKAN TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Desember/ 31 Desember/ 1 Januari/
December December January
2020 2019*) 2019*)
Pajak dibayar di muka Prepaid taxes
– jangka pendek – current portion
Pajak penghasilan badan
("PPh Badan"): Corporate income tax:
Pasal 28A 565,904 170,074 143,332 Article 28A
Klaim pengembalian pajak 11,011 62,360 - Claim for tax refund
576,915 232,434 143,332
Pajak lainnya: Other taxes:
PPN 1,336,522 1,982,447 2,207,819 VAT
Lainnya 24,623 50,550 193,981 Others
1,361,145 2,032,997 2,401,800
Pajak dibayar di muka Prepaid taxes
– jangka panjang – non-current portion
PPh Badan: Corporate income tax:
Pasal 28A 484,468 663,736 15,678 Article 28A
Klaim pengembalian pajak 247,294 89,251 207,011 Claim for tax refund
731,762 752,987 222,689
Pajak lainnya: Other taxes:
PPN 744,858 424,308 142,762 VAT
b. Utang pajak b. Taxes payable
31 Desember/ 31 Desember/ 1 Januari/
December December January
2020 2019*) 2019*)
PPh badan: Corporate income tax:
Pasal 25/29 136,424 46,522 295,953 Article 25/29
Pajak lainnya: Other taxes:
Pasal 21 278,197 261,906 174,107 Article 21 PPN 205,393 234,784 165,121 VAT Pasal 4(2) 140,631 87,528 73,103 Article 4(2) Pasal 23 19,552 11,969 6,812 Article 23 Lainnya 27,940 75,132 116,922 Others 671,713 671,319 536,065
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
c. Beban pajak penghasilan c. Income tax expenses
2020 2019*)
Konsolidasian: Consolidated:
Pajak kini 869,470 1,085,794 Current tax
Pajak tangguhan 78,529 470,344 Deferred tax
Penyesuaian tahun sebelumnya 77,768 77,985 Prior year adjustment
1,025,767 1,634,123
Rekonsiliasi antara laba sebelum pajak Perusahaan dengan estimasi penghasilan kena pajak Perusahaan adalah sebagai berikut:
The reconciliation between profit before income tax of the Company and estimated taxable income of the Company is as follow:
2020 2019*)
Laba konsolidasian Consolidated
sebelum pajak penghasilan 3,351,348 4,627,440 profit before income tax
Laba sebelum pajak penghasilan Profit before income
entitas anak (3,206,751) (5,896,447) tax of subsidiaries
Disesuaikan dengan jurnal Adjusted for consolidation
eliminasi konsolidasian 881,830 2,363,237 elimination
Laba sebelum pajak Profit before income tax –
penghasilan – Perusahaan 1,026,427 1,094,230 the Company
Koreksi fiskal: Fiscal correction:
Penghasilan yang telah Income subject to
dikenakan PPh final (1,684,877) (1,605,732) final income tax
Beban pokok pendapatan yang Cost of revenues subject to
telah dikenakan PPh final 380,098 391,057 final income tax
Beban yang tidak dapat
dikurangkan untuk tujuan Expenses not deductible
perpajakan 154,413 92,351 for tax purposes
Estimasi rugi kena pajak Estimated taxable loss
– Perusahaan (123,939) (28,094) – the Company
Dikurangi pembayaran pajak
di muka – Perusahaan Less prepaid taxes – Company
Pasal 23 1,157 1,922 Article 23
Pasal 25 1,091 1,172 Article 25
Lebih bayar pajak
penghasilan badan Overpayment of corporate
– Perusahaan 2,248 3,094 income tax – the Company
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expenses (continued)
Perusahaan adalah strategic investment holding dengan penghasilan utama berupa dividen yang merupakan penghasilan bukan objek pajak. Dengan demikian semua biaya yang terkait dengan dividen bukan sebagai biaya yang dapat dikurangkan untuk tujuan perpajakan.
The Company is a strategic investment holding whose main income is from dividend which is not a tax object. As such, all expenses incurred relating to dividend income are not deductible for taxation purpose.
Rekonsiliasi antara beban pajak penghasilan konsolidasian Grup dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan konsolidasian Grup sebagai berikut:
The reconciliation between the Group’s consolidated income tax expense and the theoretical tax amount on the Group’s consolidated profit before income tax is as follows:
2020 2019*)
Laba konsolidasian sebelum Consolidated profit before
pajak penghasilan 3,351,348 4,627,440 income tax
Pajak penghasilan dihitung
dengan tarif pajak Tax calculated at
efektif (2020: 22% effective tax rates
dan 2019: 25%) 737,297 1,156,860 (2020: 22% and 2019: 25%)
Penghasilan yang telah Income subject to
dikenakan pajak final (2,196,675) (1,863,574) final income tax
Beban yang tidak dapat
dikurangkan menurut pajak 349,771 312,342 Non-deductible expenses
Beban pokok pendapatan yang Cost of revenues subject to
telah dikenakan PPh final 1,829,558 1,912,271 final income tax
Beban pajak final 42,646 50,122 Final tax expense
Aset tetap yang tidak dapat Undepreciated fixed asset
disusutkan menurut fiskal (34,311) (21,877) subject to fiscal
Bagian atas laba bersih
entitas asosiasi dan Share in net profit of associates
ventura bersama (52,116) (16,461) and joint ventures
Rugi fiskal yang tidak diakui 8,791 26,455 Unrecognised fiscal losses
Penyesuaian beban pajak Adjustment in
tahun sebelumnya 77,768 77,985 respect of prior years
Penyesuaian tarif pajak 263,038 - Adjustment tax rate
Jumlah beban pajak Consolidated income tax
penghasilan konsolidasian 1,025,767 1,634,123 expenses
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities
31 Desember/December 2020
Penyesuaian Penyesuaian Dikreditkan akibat atas Dibebankan ke penghasilan perubahan penerapan (dikreditkan) komprehensif tarif pajak/ PSAK baru/ ke laba rugi/ lain/
Saldo Adjustment Adjustment Charged Credited Saldo awal/ due to upon (credited) to to other akhir/ Beginning changes application of profit comprehensive Ending
balance tax rates new SFAS or loss income balance
Aset pajak tangguhan: Deferred tax assets:
Provisi penurunan nilai Provision for impairment
piutang usaha dan of trade receivables
piutang lainnya 72,340 14,742 3,471 (4,164) - 86,389 and other receivables
Liabilitas imbalan Post-employment
pascakerja 23,774 (2,123) - (338) 513 21,826 benefits liabilities
Difference between
Selisih nilai buku commercial and
bersih aset tetap fiscal net book
komersial dan fiskal (1,666) (1,711) - (29) - (3,406) value of fixed assets
Provisi penurunan Provision for impairment
nilai persediaan 1,496 (320) - 1,495 - 2,671 of inventories
Bonus, insentif, dan Bonus, incentive and
tantiem 2,010 (347) - (1,464) - 199 tantiem
Lainnya 9,466 (968) - 969 - 9,467 Others
Aset pajak tangguhan 107,420 9,273 3,471 (3,531) 513 117,146 Deferred tax assets
Liabilitas pajak
tangguhan: Deferred tax liabilities:
Provisi penurunan nilai Provision for impairment
piutang usaha dan of trade receivables
piutang lainnya 211,116 (33,423) 869 5,532 - 184,094 and other receivables
Liabilitas imbalan Post-employment
pascakerja 583,651 1,228 - (114,730) (11,788) 458,361 benefits liabilities
Difference between
Selisih nilai buku commercial and
bersih aset tetap fiscal net book
komersial dan fiskal (1,636,165) 365,365 - (270,524) - (1,541,324) value of fixed assets
Akumulasi rugi fiskal 83,009 (19,368) - 45,886 - 109,527 Accumulated fiscal loss
Provisi penurunan Provision for impairment
nilai persediaan 225,324 (44,310) - 12,809 - 193,823 of inventories
Penurunan nilai investasi 10,508 (1,861) - 3,685 - 12,332 Impairment of investment
Bonus, insentif, dan Bonus, incentive and
tantiem 236,767 (36,079) - (7,037) - 193,651 tantiem
Aset keuangan lainnya (63,097) 12,619 - (1,898) - (52,376) Other financial assets
Lainnya (31,786) 9,594 - (11,759) - (33,951) Others
Liabilitas pajak
tangguhan (380,673) 253,765 869 (338,036) (11,788) (475,863) Deferred tax liabilities
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
d. Aset dan liabilitas pajak tangguhan (lanjutan) d. Deferred tax assets and liabilities (continued)
31 Desember/December 2019*) Dikreditkan Dibebankan ke penghasilan (dikreditkan) komprehensif
laba rugi/ lain/
Saldo Charged/ Credited Saldo awal/ (credited) to to other akhir/
Beginning profit comprehensive/ Ending
balance*) or loss income balance*)
Aset pajak tangguhan: Deferred tax assets:
Provisi penurunan nilai Provision for impairment
piutang usaha dan of trade receivables
piutang lainnya 141,691 (2,012) - 139,679 and other receivables
Liabilitas imbalan Post-employment
pascakerja 228,282 (32,819) 44,939 240,402 benefit liabilities
Difference between
Selisih nilai buku commercial and
bersih aset tetap fiscal net book
komersial dan fiskal (77,247) (216,758) - (294,005) value of fixed assets
Akumulasi rugi fiskal 843 (833) - 10 Accumulated fiscal loss
Provisi penurunan Provision for impairment
nilai persediaan 22,361 3,089 - 25,450 of inventories
Penurunan nilai investasi 6,788 - - 6,788 Impairment of investment
Bonus, insentif, dan Bonus, incentive and
tantiem 88,819 (12,544) - 76,275 tantiem
Lain-lain (21,898) (289) - (22,187) Others
Aset pajak tangguhan 389,639 (262,166) 44,939 172,412 Deferred tax assets Liabilitas pajak
tangguhan: Deferred tax liabilities:
Provisi penurunan Provision for impairment
nilai piutang usaha 148,794 (5,017) - 143,777 of trade receivables
Liabilitas imbalan Post-employment
pascakerja 348,352 (27,059) 45,597 366,890 benefits liabilities
Difference between
Selisih nilai buku commercial and
bersih aset tetap fiscal net book
komersial dan fiskal (1,186,891) (156,935) - (1,343,826) value of fixed assets
Akumulasi rugi fiskal 112,501 (29,502) - 82,999 Accumulated fiscal loss
Provisi penurunan Provision for impairment
nilai persediaan 189,148 12,222 - 201,370 of inventories
Penurunan nilai investasi 2,993 727 - 3,720 Impairment of investment
Bonus, insentif, dan Bonus, incentive and
tantiem 158,436 4,066 - 162,502 tantiem
Aset keuangan lainnya (56,417) (6,680) - (63,097) Other financial assets
Liabilitas pajak
tangguhan (283,084) (208,178) 45,597 (445,665) Deferred tax liabilities
Jumlah - net 106,555 (273,253) Total - net
*) Disajikan kembali dan direklasifikasi (lihat Catatan 37) As restated and reclassified (refer to Note 37) *)
Pada tanggal 31 Desember 2020, aset pajak tangguhan entitas anak senilai Rp12.379 (31 Desember 2019: Rp20.424) tidak diakui oleh karena tidak terdapat kemungkinan besar bahwa laba kena pajak akan tersedia di masa depan untuk memulihkan aset pajak tangguhan tersebut.
As at 31 December 2020, deferred tax assets of certain subsidiaries amounted to Rp12,379 (31 December 2019: Rp20,424) have not been recognised because it is not probable that there will be sufficient taxable income in the future to recover them.
Pada tanggal 31 Desember 2020, aset pajak tangguhan senilai Rp109.528 (31 Desember 2019: Rp83.009) terkait dengan akumulasi rugi pajak Perusahaan sejumlah Rp547.640 (31 Desember 2019: Rp332.036) diakui. Kerugian tersebut akan kadaluarsa pada tahun 2022-2025.
As at 31 December 2020, deferred tax asset of Rp109,528 (31 December 2019: Rp83,009) was recognised in respect of the Company’s
accumulated tax loss of Rp547,640
(31 December 2019: Rp332,036). Such loss will expire in 2022-2025.
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
e. Administrasi e. Administration
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, perusahaan-perusahaan di dalam Grup 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, companies within the Group which are domiciled in Indonesia calculate and pay tax on the basis of self assessment. The DGT may assess or amend taxes within five years of the time the tax becomes due.
f. Surat ketetapan pajak f. Tax assessment letters
31 Desember/December 2020
Jenis Nilai
pajak/ Tahun pajak dan sengketa/ Nilai yang Pajak dibayar
Entitas/ Type of status/Fiscal Amount of dibayarkan/ di muka/ Provisi pajak/
Entity taxes year and status disputes Amount paid Prepaid tax Tax provision
Rekind PPh badan/Corporate 2014 (Banding/Appeal) 177,927 - - 156,303 income tax 2015 (Banding/Appeal)
2017 (Banding/Appeal)
Rekind PPN/VAT 2014(Amnesti pajak/ 75,024 - - 90,800
Filed for amnesty)
2015(Amnesti pajak/
Filed for amnesty)
2016 (Banding/Appeal) 2017 (Banding/Appeal)
Rekind Pajak dipotong dan 2014 (Banding/Appeal) 1,174,350 - - 328,413 pajak lainnya/ 2015 (Banding/Appeal)
Withholding and other taxes 2016 (Banding/Appeal)
2017 (Banding/Appeal)
PKG Pajak dipotong dan 2017 (Banding/Appeal) 88,367 88,367 88,367 - pajak lainnya/ 2020 (Banding/Appeal)
Withholding and other taxes
PSP PPN/VAT 2015 (Keberatan/Objection) 60,888 35,151 60,888 -
2018 (Keberatan/Objection)
PSP PPh badan/Corporate 2016 (Keberatan/Objection) 43,716 14,961 43,716 - income tax 2018 (Keberatan/Objection)
PSP Pajak dipotong dan 2016 (Keberatan/Objection) 23,943 23,943 23,943 - pajak lainnya/
Withholding tax other taxes
PKC PPh badan/Corporate 2017 (Banding/Appeal) 35,813 35,813 35,813 -
Income tax
PKC Pajak dipotong dan 2017 (Banding/Appeal) 1,652 1,652 1,652 - pajak lainnya/
Withholding tax other taxes
PKT PPh badan/Corporate 2016 (Banding/Appeal) 19,075 19,075 19,075
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letter (continued)
Pada tanggal 31 Desember 2020 Rekind memiliki kasus sengketa pajak sebesar Rp1.427.301 atas berbagai jenis pajak, (belum termasuk denda sanksi administrasi sebesar 100% dari nilai sengketa jika Rekind kalah dalam proses persidangan) dimana manajemen telah mencatakan provisi sebesar Rp575.516 atas total sengketa tersebut. Sampai dengan tanggal penerbitan laporan keuangan, terdapat sengketa sebesar Rp1.157.206 yang sedang dalam pengajuan banding (diprovisikan Rp160.685), Rp108.283 yang hasil putusan bandingnya ditolak seluruhnya dan akan diajukan Peninjauan Kembali (diprovisikan Rp215.234), Sebesar Rp133.724 yang hasil putusan bandingnya diterima sebagian dan akan diajukan peninjauan kembali (diprovisikan Rp171.509), Rp25.968 yang hasil bandingnya diterima seluruhnya oleh pengadilan pajak (tidak diprovisikan) dan Rp28.088 yang sedang diajukan penghapusan penalti (diprovisikan seluruhnya).
On 31 December 2020, Rekind has outstanding tax dispute of Rp1,427,301 for various types of taxes (which has not include a potential 100% penalty on disputes if Rekind loses the tax disputes) where management has recorded provision of Rp575,516 from the total dispute. As of the issuance date of the financial statements, there are disputes amounting to Rp1,157,206 which is currently under appeal (Rp160,685 provisioned), Rp108,283 which is fully rejected based on appeal result and will be filed for Judicial Review (Rp215,234 provisioned), Rp133,724 partially accepted based on appeal result and will be filed for Judicial Review (Rp171,509 provisioned), Rp25,968 fully accepted by the tax court (none provisioned), and Rp28,088 which is being filed for penalty abolition (fully provisioned).
Manajemen berkeyakinan bahwa resolusi dari sengketa pajak yang masih berlangsung tidak akan memberikan dampak merugikan yang signifikan terhadap posisi keuangan dan arus kas Grup.
Management is of the opinion that the resolution of the ongoing tax disputes will not have a material adverse impact on the Group's financial position and cash flows.
g. Perubahan tarif pajak g. Tax rates changes
Berdasarkan UU No. 2/2020 tentang kebijakan keuangan negara dan stabilitas sistem keuangan untuk penanganan pandemi COVID- 19 dan/atau dalam rangka menghadapi ancaman yang membahayakan perekonomian nasional dan/atau stabilitas sistem keuangan, Pemerintah Indonesia menyesuaikan tarif PPh Badan dalam negeri menjadi sebesar 22% pada tahun pajak 2020 dan 2021, dan menjadi sebesar 20% yang mulai berlaku pada tahun pajak 2022 dan seterusnya.
Based on Law No. 2/2020 concerning state financial policies and financial system stability for handling the COVID-19 pandemic and/or in facing threats that endanger the national economy and/or financial system stability, the Government of Indonesia adjusted the corporate income tax rate to 22% for fiscal years 2020 and 2021, and to 20% for 2022 fiscal year onward.
Aset dan kewajiban pajak tangguhan per 31 Desember 2020 telah dihitung dengan memperhitungkan tarif pajak yang diharapkan berlaku pada saat realisasi.
Deferred tax assets and liabilities as at 31 December 2020 have been calculated taking into account tax rates expected to be prevailing at the time they realise.
10. ASET TETAP 10. FIXED ASSETS