a. Pajak dibayar di muka a. Prepaid taxes
31 Desember/ 31 Desember/ 1 Januari/
December December January 2019 2018* 2018*
PPN 23,625 17,436 8,210 VAT
PPh Badan 271 - - CIT
Total 23,896 17,436 8,210 Total
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
b. Estimasi tagihan pajak b. Estimated claims for tax refund 2019 2018
PPh Badan CIT
Tahun berjalan Current year
Perusahaan 3,813 9,173 The Company
Entitas anak 3,542 3,595 The subsidiaries
Tahun sebelumnya Previous years
Perusahaan 364 365 The Company
Entitas anak 3,076 2,411 The subsidiaries
Sub-total 10,795 15,544 Sub-total
PPN 4,243 9,847 VAT
Total 15,038 25,391 Total
c. Utang pajak c. Taxes payable
2019 2018
Pajak penghasilan: Income taxes:
Pasal 21 1,811 1,370 Article 21
Pasal 22 148 274 Article 22
Pasal 23/26 536 574 Articles 23/26
Pasal 4(2) 1,895 1,782 Article 4(2)
PPh Badan 891 772 CIT
PPN 8,524 1,228 VAT
Pajak daerah dan retribusi 1,205 732 Regional tax and retribution
Total 15,010 6,732 Total
d. Manfaat/(beban) pajak penghasilan d. Income tax benefit/(expense) 2019 2018*
Beban pajak kini Current tax expense
Perusahaan The Company
Tahun berjalan - - Current year
Kurang bayar pajak Underpayment of
tahun sebelumnya - (51) prior year income tax
Entitas anak The subsidiaries
Tahun berjalan (6,986) (8,095) Current year
Kurang bayar pajak Underpayment of
tahun sebelumnya (253) (86) prior year income tax
Sub-total (7,239) (8,232) Sub-total
Manfaat/(beban) pajak tangguhan Deferred tax benefit/(expense)
Perusahaan 42,792 19,867 The Company
Entitas anak (7,858) (2,922) The subsidiaries
Sub-total 34,934 16,945 Sub-total
Manfaat pajak penghasilan, neto 27,695 8,713 Income tax benefit, net
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued)
e. Pajak final e. Final tax
2019 2018
Entitas Anak The Subsidiaries
Pajak final yang berasal dari: Final tax from:
Penjualan tanah dan sewa 1,430 1,986 Sales of land and rental
Rekayasa dan konstruksi 1,113 1,192 Engineering and construction
Total 2,543 3,178 Total
f. Pajak kini f. Current tax
Rekonsiliasi antara rugi sebelum pajak penghasilan, estimasi rugi fiskal dan tagihan pajak penghasilan Perusahaan adalah sebagai berikut:
The reconciliation between the Company’s loss before income tax, estimated tax loss and claims for income tax refund is as follows:
2019 2018*
Rugi sebelum manfaat pajak penghasilan
konsolidasian (533,085) (176,245) Consolidated loss before income tax benefit
Rugi/(laba) sebelum pajak penghasilan - Loss/(profit) before income tax -
entitas anak 40,327 (42,813) subsidiaries
Disesuaikan dengan jurnal eliminasi Adjustment for consolidation
konsolidasian (66,087) 33,305 elimination entries
Rugi sebelum pajak penghasilan -
Perusahaan (558,845) (185,753) Loss before income tax - the Company
Koreksi fiskal: Fiscal corrections:
Cadangan/(pemulihan) atas kerugian Allowance/(recovery) for impairment penurunan nilai piutang, neto 5,865 (31) losses on receivables, net Cadangan/(pemulihan) penurunan nilai Allowance/(recovery) for decline in
atas nilai persediaan dan persediaan value of inventory and
usang, neto 60,084 (3,762) inventory obsolescence, net
Penyusutan dan amortisasi 15,488 13,922 Depreciation and amortisation
Imbalan kerja 4,417 3,613 Employee benefits
Amortisasi biaya emisi efek ekuitas (255) (256) Amortisation of stock issuance cost Kerugian penurunan nilai aset tetap 196,429 77,162 Impairment losses of fixed assets Bagian atas rugi/(laba) bersih entitas
anak, entitas asosiasi dan Share in net loss/(profit) of subsidiaries,
ventura bersama 103,353 (16,089) associates and joint ventures
Beban yang tidak dapat dikurangkan 18,478 13,468 Non-deductible expenses
Pendapatan yang telah dikenakan
pajak final (9,576) (7,513) Income subject to final tax
Sub-total 394,283 80,514 Sub-total
Estimasi rugi fiskal (164,562) (105,239) Estimated tax loss
Rugi fiskal tahun sebelumnya Tax loss carry forward
Tahun 2018 (105,239) - Year 2018
Tahun 2017 (163,316) (163,316) Year 2017
Tahun 2016 (140,688) (140,688) Year 2016
Tahun 2015 (147,478) (147,478) Year 2015
Tahun 2014 - (110,217) Year 2014
Estimasi rugi fiskal setelah Estimated tax loss after compensation
kompensasi rugi fiskal (721,283) (666,938) of tax loss carry forward
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued)
f. Pajak kini (lanjutan) f. Current tax (continued)
2019 2018*
Beban pajak kini - Perusahaan - - Current tax expense - the Company
Pembayaran pajak penghasilan di muka Prepayments of income taxes
Pajak penghasilan pasal 22 3,768 9,167 Income tax article 22
Pajak penghasilan pasal 23 45 6 Income tax article 23
Sub-total 3,813 9,173 Sub-total
Estimasi tagihan pajak penghasilan 3,813 9,173 Estimated claims for tax refund
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
Perhitungan pajak penghasilan kini didasarkan pada estimasi penghasilan kena pajak.
Jumlahnya dapat disesuaikan saat Surat Pemberitahuan Tahunan diajukan kepada kantor pajak.
Current income tax computations are based on estimated taxable income. The amounts may be adjusted when the Annual Tax Returns are filed to the tax office.
Pajak penghasilan sehubungan dengan penghasilan komprehensif lain selama tahun berjalan adalah sebagai berikut:
The income tax relating to other comprehensive income during the year is as follows:
2019 2018*
Sebelum Kredit Setelah Sebelum Kredit Setelah pajak/ pajak/ pajak/ pajak/ pajak/ pajak/
Before tax Tax charge After tax Before tax Tax charge After tax
Remeasurement of post-
Pengukuran kembali liabilitas employment benefits
pascakerja (55,193) 16,422 (38,771) 88,700 (21,568) 67,132 liability
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
g. Pajak tangguhan g. Deferred tax
Rincian manfaat/(beban) pajak tangguhan
adalah sebagai berikut: The details of deferred tax benefit/(expense) are as follows:
2019 2018*
Perusahaan The Company
Provisi atas kerugian penurunan Provision for impairment
nilai piutang, neto 1,466 1 losses on receivables, net
Provisi atas penurunan nilai persediaan Provision for decline in value of inventory dan perserdiaan usang, neto (72) 79 and inventory obsolescence, net
Biaya emisi efek ekuitas (64) (64) Stock issuance cost
Provisi atas manfaat karyawan 1,104 903 Provision for employee benefits
Penyusutan 3,872 3,830 Depreciation
Provisi atas kerugian penurunan Provision for impairment
nilai aset tetap 36,486 15,118 losses on fixed assets
Sub-total 42,792 19,867 Sub-total
Entitas Anak The Subsidiaries
Provisi atas kerugian penurunan Provision for impairment
nilai piutang, neto (283) 68 losses on receivables, net
Provisi atas penurunan nilai persediaan Provision for decline in value of inventory dan persediaan usang, neto (268) (104) and inventory obsolescence, net Provisi atas manfaat karyawan (392) 618 Provision for employee benefits
Penyusutan dan amortisasi aset Depreciation and amortisation of
takberwujud (3,027) (1,478) intangible assets
Rugi fiskal (5,457) (1,647) Tax loss
Lain-lain 1,569 (379) Others
Sub-total (7,858) (2,922) Sub-total
Manfaat pajak tangguhan 34,934 16,945 Deferred tax benefit
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued) g. Pajak tangguhan (lanjutan) g. Deferred tax (continued)
Pengaruh pajak atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut:
The tax effects of temporary differences between accounting and tax reporting are as follows:
31 Desember/ 31 Desember/ 1 Januari/
December December January 2019 2018* 2018*
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Cadangan atas kerugian Allowance for impairment losses
penurunan nilai aset tetap 155,755 119,269 104,151 on fixed assets
Liabilitas imbalan kerja Long-term employee
jangka panjang 36,429 20,519 39,641 benefits liabilities
Aset tetap 5,025 1,153 (2,677) Fixed assets
Cadangan atas penurunan nilai Allowance for decline in value of
persediaan dan persediaan inventory and inventory
usang - 72 (7) obsolescence
Cadangan atas kerugian Allowance for impairment
penurunan nilai piutang 1,572 106 105 losses on receivables
Biaya emisi efek ekuitas 53 117 181 Stock issuance cost
Sub-total 198,834 141,236 141,394 Sub-total
Entitas Anak The Subsidiaries
Aset pajak tangguhan Deferred tax assets
PT KBS 2,573 3,956 4,440 PT KBS
PT KM 867 587 771 PT KM
PT KNR 454 - - PT KNR
PT KE 222 105 183 PT KE
PT KTI 149 158 437 PT KTI
PT KHIP - 4,519 4,880 PT KHIP
PT KDL - - 1,134 PT KDL
PT KIEC - - 92 PT KIEC
Sub-total 4,265 9,325 11,937 Sub-total
Aset pajak tangguhan Consolidated deferred
konsolidasian 203,099 150,561 153,331 tax assets
Entitas Anak The Subsidiaries
Liabilitas pajak tangguhan Deferred tax liabilities
PT KDL (2,805) (1,836) - PT KDL
PT KHIP (696) - - PT KHIP
PT KIEC (120) (406) - PT KIEC
Liabilitas pajak tangguhan Consolidated deferred
konsolidasian (3,621) (2,242) - tax liabilities
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued) g. Pajak tangguhan (lanjutan) g. Deferred tax (continued)
Mutasi pajak tangguhan Grup selama tahun yang berakhir pada tanggal 31 Desember 2019 adalah sebagai berikut:
The movement in the Group’s deferred tax during the year ended December 31, 2019 is as follows:
31 Desember/December 2019
Dikreditkan/ Ditransfer ke/
(dibebankan) dari aset/
pada (liabilitas) pajak
laba rugi/ Dikreditkan Perubahan tangguhan/
Credited/ pada selisih kurs/ Transfer to/
Saldo awal/ (charged) ekuitas/ Foreign from deferred Saldo akhir/
Beginning to profit Credited to exchange tax assets/ Ending balance or loss equity difference (liabilities) balance
Aset pajak tangguhan Deferred tax assets
Rugi fiskal yang dibawa ke
masa depan 4,261 (4,261) - - - - Tax loss carried forward
Perbedaan nilai buku aset Difference between the
tetap dan aset commercial and tax book
takberwujud komersial value of fixed assets
dan fiskal 2,058 1,579 - 68 1,845 5,550 and intangible assets
Employee benefits
Liabilitas imbalan pascakerja 23,659 1,201 15,704 (145) (870) 39,549 liabilities
Cadangan atas kerugian
penurunan nilai aset Allowance for impairment
tetap 119,269 36,486 - - - 155,755 losses on fixed assets
Cadangan atas kerugian Allowance for impairment
penurunan nilai piutang 324 1,417 - 3 (127) 1,617 losses on receivables
Cadangan atas penurunan nilai Allowance for decline in
persediaan dan value of inventory and
persediaan usang 1,166 (598) - - (151) 417 inventory obsolescence
Lain-lain (176) 391 - (4) - 211 Others
Aset pajak tangguhan - Deferred tax assets at
akhir tahun 150,561 36,215 15,704 (78) 697 203,099 the end of the year
Liabilitas pajak tangguhan Deferred tax liabilities
Rugi fiskal yang dibawa ke
masa depan 1,600 (1,196) - - - 404 Tax loss carried forward
Perbedaan nilai buku aset Difference between the
tetap dan aset commercial and tax book
takberwujud komersial value of fixed assets
dan fiskal (4,733) (734) - - (1,845) (7,312) and intangible assets
Employee benefits
Liabilitas imbalan pascakerja 1,838 (489) 718 (86) 870 2,851 liabilities
Cadangan atas kerugian Allowance for impairment
penurunan nilai piutang 77 (234) - (6) 127 (36) losses on receivables
Cadangan atas penurunan nilai Allowance for decline in
persediaan dan value of inventory and
Persediaan using 63 258 - - 151 472 inventory obsolescence
Lain-lain (1,087) 1,114 - (27) - - Others
Liabilitas pajak tangguhan - Deferred tax liabilities at
akhir tahun (2,242) (1,281) 718 (119) (697) (3,621) the end of the year
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued) g. Pajak tangguhan (lanjutan) g. Deferred tax (continued)
Mutasi pajak tangguhan Grup selama tahun yang berakhir pada tanggal 31 Desember 2018 adalah sebagai berikut:
The movement in the Group’s deferred tax during the year ended December 31, 2018 is as follows:
31 Desember/December 2018*
Dikreditkan/ Ditransfer ke/
(dibebankan) dari aset/
Pada (liabilitas) pajak
Laba rugi/ Dibebankan Perubahan tangguhan/
Credited/ pada selisih kurs/ Transfer to/
Saldo awal/ (charged) ekuitas/ Foreign from deferred Saldo akhir/
Beginning to profit Charged to exchange tax assets/ Ending balance or loss equity difference (liabilities) balance
Aset pajak tangguhan Deferred tax assets
Rugi fiskal yang dibawa ke
masa depan 7,508 (1,647) - - (1,600) 4,261 Tax loss carried forward
Perbedaan nilai buku aset Difference between the
tetap dan aset commercial and tax book
takberwujud komersial value of fixed assets
dan fiskal (4,844) 2,352 - (183) 4,733 2,058 and intangible assets
Employee benefits
Liabilitas imbalan pascakerja 45,817 1,521 (21,568) (273) (1,838) 23,659 liabilities
Cadangan atas kerugian
penurunan nilai aset Allowance for impairment
tetap 104,151 15,118 - - - 119,269 losses on fixed assets
Cadangan atas kerugian Allowance for impairment
penurunan nilai piutang 341 69 - (9) (77) 324 losses on receivables
Cadangan atas penurunan Allowance for decline in
nilai persediaan dan value of inventory and
persediaan usang 1,254 (25) - - (63) 1,166 inventory obsolescence
Lain-lain (896) (443) - 76 1,087 (176) Others
Aset pajak tangguhan - Deferred tax assets at
akhir tahun 153,331 16,945 (21,568) (389) 2,242 150,561 the end of the year
Liabilitas pajak tangguhan Deferred tax liabilities
Rugi fiskal yang dibawa ke
masa depan - - - - 1,600 1,600 Tax loss carried forward
Perbedaan nilai buku aset Difference between the
tetap dan aset commercial and tax book
takberwujud komersial value of fixed assets
dan fiskal - - - - (4,733) (4,733) and intangible assets
Employee benefits
Liabilitas imbalan pascakerja - - - - 1,838 1,838 liabilities
Cadangan atas kerugian Allowance for impairment
penurunan nilai piutang - - - - 77 77 losses on receivables
Cadangan atas penurunan Allowance for decline in
nilai persediaan dan value of inventory and
persediaan using - - - - 63 63 inventory obsolescence
Lain-lain - - - - (1,087) (1,087) Others
Liabilitas pajak tangguhan - Deferred tax liabilities at
akhir tahun - - - - (2,242) (2,242) the end of the year
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
Grup melakukan revaluasi atas golongan tanah pada aset tetap. Nilai surplus revaluasi tersebut tidak menimbulkan dampak pajak tangguhan di laporan keuangan konsolidasian karena tanah tidak diamortisasi dan realisasi atas tanah dikenakan pajak final.
The Group revalued its land. The surplus amounts have no deferred tax impact in the consolidated financial statements as the land is not amortised and realisation of land is subject to final tax.
Manajemen Grup berpendapat bahwa aset pajak
tangguhan dapat direalisasi. The management of the Group is of the opinion that deferred tax assets are recoverable.
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued) g. Pajak tangguhan (lanjutan) g. Deferred tax (continued)
Rekonsiliasi antara (manfaat)/beban pajak yang dihitung dengan menggunakan tarif pajak yang berlaku dari rugi akuntansi sebelum pajak penghasilan dan (manfaat)/beban pajak neto seperti yang dilaporkan dalam laba rugi adalah sebagai berikut:
The reconciliation between tax (benefit)/expense computed using the prevailing tax rates on the accounting loss before income tax and the net tax (benefit)/expense as reported in profit or loss is as follows:
2019 2018*
Rugi sebelum pajak penghasilan
- Perusahaan (558,845) (185,753) Loss before income tax - the Company
Manfaat pajak dengan tarif Tax benefit computed using
pajak yang berlaku (139,711) (46,438) the prevailing tax rate
Pengaruh pajak atas beban yang tidak
dapat dikurangkan 4,620 3,367 Tax effect on non-deductible expenses
Pengaruh pajak atas pendapatan yang
dikenakan pajak final (2,394) (1,878) Tax effect on income subject to final tax Bagian atas rugi/(laba) neto entitas anak, Share in net loss/(profit) of the entitas asosiasi dan ventura bersama 25,838 (4,022) subsidiaries, associates and joint ventures
Aset pajak tangguhan yang dihapuskan Deferred tax assets written-off for
atas rugi fiskal tahun berjalan 41,141 26,310 current year tax loss
Aset pajak tangguhan yang tidak diakui 27,714 2,794 Unrecognised deferred tax assets Kurang bayar pajak tahun sebelumnya - (51) Underpayment of prior year income tax Manfaat pajak penghasilan Perusahaan (42,792) (19,816) Income tax benefit of the Company Beban pajak penghasilan entitas anak Income tax expense of the subsidiaries
Pajak kini 6,986 8,095 Current tax
Pajak tangguhan 7,858 2,922 Deferred tax
Kurang bayar pajak tahun sebelumnya 253 86 Underpayment of prior year income tax Beban pajak penghasilan entitas anak, neto 15,097 11,103 Income tax expense of the subsidiaries, net
Manfaat pajak penghasilan, neto (27,695) (8,713) Income tax benefit, net
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
Aset pajak tangguhan yang tidak diakui merupakan rugi fiskal tahun 2015 sampai dengan 2019, sebagian dampak dari cadangan atas kerugian penurunan nilai aset tetap, liabilitas imbalan pascakerja, dan cadangan penurunan nilai atas nilai persediaan dan persediaan usang dikarenakan manajemen berpendapat bahwa rugi fiskal Grup tidak dapat direalisasi secara penuh dalam lima tahun ke depan.
Unrecognised deferred tax assets represents the 2015 to 2019 tax loss, part of impact from allowance for impairment losses on fixed assets, employee benefits liabilities and allowance for decline in value of inventory and inventory obsolescence as management believes that the Group’s tax losses cannot be fully realised in the next five years.
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued)
h. Surat Ketetapan Pajak h. Tax Assessment Letters
Perusahaan The Company
Pada tanggal 25 Oktober 2017, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) Pendahuluan atas PPh Badan tahun 2016 sebesar US$4.082 yang telah diterima Perusahaan pada bulan November 2017. Tidak ada selisih antara nilai yang ditagih dan realisasi. Pada tanggal 4 Januari 2018, Perusahaan menerima surat perintah pemeriksaan dari Kantor Pajak atas pemeriksaan PPh Badan tahun 2016. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, pemeriksaan pajak masih dalam proses.
On October 25, 2017, the Company received a Preliminary Overpayment Tax Assessment Letter (“SKPLB”) for its 2016 CIT amounting to US$4,082 which was received by the Company in November 2017. There was no difference between the claimed and realised amounts. On January 4, 2018, the Company received a tax audit instruction letter from the Tax Office for its 2016 CIT examination. Up to the completion date of the consolidated financial statements, the tax audit is still in the process.
Pada tanggal 24 Maret 2016, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) atas PPN bulan April-Desember 2013 sebesar Rp13.983. Pada tanggal 22 Juni 2016, Perusahaan mengajukan keberatan sebesar Rp11.916 kepada Kantor Pajak. Pada tanggal 27 April 2017, Kantor Pajak menolak keberatan tersebut dan pada tanggal 18 Juli 2017, Perusahaan mengajukan banding ke Pengadilan Pajak.
On March 24, 2016, the Company received Underpayment Tax Assessment Letters (“SKPKB”) for its April-December 2013 VAT amounting to Rp13,983. On June 22, 2016, the Company filed an objection to the Tax Office amounting to Rp11,916. On April 27, 2017, the Tax Office rejected the objection and on July 18, 2017, the Company filed an appeal to the Tax Court.
Pada tanggal 30 Oktober 2018 dan 18 Desember 2018, Perusahaan menerima keputusan atas banding tersebut sebesar Rp9.882 (setara dengan US$699) dan Rp723 (setara dengan US$51) yang telah diterima Perusahaan masing-masing pada bulan Desember 2018 dan Januari 2019. Berdasarkan putusan tersebut, Kantor Pajak mengajukan peninjauan kembali ke Mahkamah Agung pada tanggal 7 Februari 2019. Pada tanggal 26 September 2019, Perusahaan menerima hasil keputusan Mahkamah Agung dengan hasil keputusan yang memihak Perusahaan.
On October 30, 2018 and December 18, 2018, the Company received the decision regarding the appeal amounting to Rp9,882 (equivalent to US$699) and Rp723 (equivalent to US$51) which were received by the Company in December 2018 and January 2019. Based on this decision, the Tax Office submitted the judicial review to the Supreme Court on February 7, 2019. On September 26, 2019, the Company has received the Supreme Court’s decision with in favour of the Company.
Pada tanggal 9 Juli 2019, Perusahaan menerima SKPLB Pendahuluan atas PPh Badan tahun 2018 sebesar US$9.221 yang telah diterima Perusahaan pada bulan Agustus 2019. Tidak ada selisih antara nilai yang ditagih dengan surat di atas. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, Perusahaan belum menerima surat perintah pemeriksaan pajak dari Kantor Pajak.
On July 9, 2019, the Company received Preliminary SKPLB for its 2018 CIT amounting to US$9,221 which was received by the Company in August 2019. There was no difference between the amounts claimed with the above letter. Up to the completion date of the consolidated financial statements, the Company has not yet received the Tax Audit Instruction from the Tax Office.
Pada tanggal 31 Desember 2019, Perusahaan menerima SKPLB PPh Badan tahun 2017 atas hasil pemeriksaan pajak dengan No. 00063/406/17/051/19 dengan jumlah PPh Badan yang lebih dibayar sebesar US$387.
On December 31, 2019, the Company received a SKPLB for its 2017 CIT on the results of the tax audit No. 00063/406/17/051/19 with a total overpayment of CIT of US$387.
Pada tanggal 31 Januari 2020, Perusahaan
telah menerima hasil pengembalian pajak. On January 31, 2020, the Company has received the tax refund.
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued)
h. Surat Ketetapan Pajak (lanjutan) h. Tax Assessment Letters (continued)
Entitas anak The subsidiaries
Berikut ini adalah ringkasan dari surat ketetapan pajak entitas anak yang masih belum selesai statusnya:
Below is a summary of the tax assessment letters received by the subsidiaries for which the status is not yet complete:
Entitas/
Entity Jenis pajak/
Tax type Tahun pajak/
Fiscal year
Surat ketetapan
pajak/
Tax assessment
letter
Tanggal surat ketetapan
pajak/
Date of tax assessment
letter
Jumlah yang diperkarakan/
Dispute
amount Status
PT KHIP
PPh
Badan/CIT 2017
Lebih bayar/
Overpayment
Agustus/
August 2019 US$122
Keberatan/
Objection
PT KE PPN/VAT 2016 Lebih bayar/
Overpayment Februari/
February 2019 US$127 Keberatan/
Objection Manajemen berkeyakinan bahwa hasil akhir
dari pemeriksaan pajak diatas tidak akan memberikan dampak merugikan yang signifikan terhadap posisi keuangan dan arus kas Grup.
Management is of the opinion that the outcome of tax assessment above will not have a material adverse impact on the Group’s operations and cash flows.
Sampai dengan tanggal laporan keuangan konsolidasian ini diterbitkan, Grup sedang diaudit DJP berkaitan dengan jenis pajak tertentu. Manajemen berpendapat bahwa hasil audit pajak tersebut tidak akan berdampak material terhadap laporan keuangan konsolidasian Grup secara material.
As at the completion date of these consolidated financial statements, the Group is being audited by the DGT for certain types of taxes. Management is of the opinion that the tax audit results will not have a material impact on the Group’s consolidated financial statements.
i. Administrasi i. 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.
22. BEBAN AKRUAL 22. ACCRUED EXPENSES
31 Desember/ 31 Desember/ 1 Januari/
December December January 2019 2018* 2018
Bunga 27,920 22,275 16,912 Interest
Sewa 9,759 657 933 Rent
Biaya angkut 4,332 3,049 3,252 Delivery expenses
Jasa profesional 3,467 94 347 Professional fees
Lain-lain 21,799 47,136 6,792 Others
Total 67,277 73,211 28,236 Total
*) Disajikan kembali (Catatan 45) As restated (Note 45) *)
23. PENDAPATAN DITERIMA DI MUKA 23. UNEARNED REVENUE