a. Pajak Dibayar Di Muka a. Prepaid Taxes
31 Maret 2022/
31 March 2022 31 Desember 2021/
31 December 2021
Pasal 21 3.879.750 14.002.904 Article 21
Pasal 23 165.286.966 66.999.579 Article 23
Pasal 25 - 883.034 Article 25
Pajak Final – Pasal 4 (2) 98.618.772.941 97.834.007.309 Final Tax - Article 4 (2) Pajak Pertambahan Nilai –
Masukan 18.313.444.070
15.544.345.342 Value Added Tax – Input
T o t a l 117.101.383.727 113.460.238.168 T o t a l
Pajak dibayar di muka merupakan pajak milik
Perusahaan dan entitas anak. Prepaid taxes represent taxes belonging to the Company and its subsidiaries.
b. Utang Pajak b. Taxes Payable
31 Maret 2022/
31 March 2022 31 Desember 2021/
31 December 2021
Pajak Penghasilan Badan: Corporate Income Tax:
Pasal 29 1.699.174.161 1.553.070.841 Article 29
Pasal 25 - - Article 25
Sub-total 1.699.174.161 1.553.070.841 Sub-total
Pajak Lain-lain: Other Taxes:
Pasal 21 283.429.150 521.751.756 Article 21
Pasal 23 967.760.174 1.365.306.518 Article 23
Pasal 26 386.914.211 386.914.211 Article 26
Pasal 4 (2) 21.552.806.539 27.643.367.516 Article 4 (2)
Pajak Pertambahan Nilai –
Keluaran 16.930.717.181 19.501.135.896 Value-Added Tax – Output
Pajak Bumi dan Bangunan 3.129.082.658 3.106.565.458 Land and Building Tax
Pajak Daerah 1.392.875.113 1.654.375.288 Local Tax
Sub-total 44.643.585.026 54.179.416.643 Sub-total
T o t a l 46.342.759.187 55.732.487.484 T o t a l
c. Pajak Penghasilan c. Income Tax
Perhitungan beban pajak penghasilan tahun berjalan dan taksiran utang pajak penghasilan adalah sebagai berikut:
The computation of current income tax expense and the estimated income tax payable are as follows:
18. PERPAJAKAN (Lanjutan) 18. TAXATION (Continued) c. Pajak Penghasilan (Lanjutan) c. Income Tax (Continued)
31 Maret 2022/
31 March 2022 31 Desember 2021/
31 December 2021
Pajak kini: Current tax:
Entitas anak 146.103.320 621.902.527 Subsidiaries
Dikurangi: Less:
Pajak penghasilan dibayar di
muka:
Prepayments of income taxes:
Entitas anak Subsidiaries
Pasal 23 - 27.131.476 Article 23
Pasal 25 - 29.154.126 Article 25
Sub-total - 56.285.602 Sub-total
Taksiran utang pajak
penghasilan Pasal 29 Estimated income tax payables
article 29
Entitas anak 146.103.320 565.616.925 Subsidiaries
Berdasarkan Undang-Undang Republik Indonesia No. 2 tahun 2020 tanggal 16 Mei 2020 tentang Peraturan Pemerintah Pengganti Undang-Undang (PERPPU) No. 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Penyakit Virus Corona 2019 (COVID-19) dan/atau Dalam Konteks Menghadapi Ancaman terhadap Ekonomi Nasional dan/atau Stabilitas Sistem Keuangan yang mulai berlaku pada tanggal 18 Mei 2020. Penurunan pasal 17 ayat (1) huruf b UU 22% Pajak Penghasilan yang berlaku di tahun fiskal 2020 dan 2021 dan 20% berlaku di tahun pajak 2022.
Based on Laws of Republic Indonesia No. 2 Year 2020 dated 16 May 2020 regarding Government Regulation in Lieu of Law (PERPPU) No. 1 Year 2020 concerning State Financial Policies and Financial System Stability for Handling Corona Virus Disease 2019 (COVID-19) and/or In the Context of Facing Threats to National Economy and/or Financial System Stability which began to be effective on 18 May 2020. Decrease in article 17 paragraph (1) letter b of the Law on 22%
Income Tax that applies in fiscal years 2020 and 2021 and 20% applicable in tax year 2022.
d. Pajak Tangguhan d. Deferred Tax
Rincian dan mutasi aset dan liabilitas tangguhan pada tanggal 31 Maret 2022 dan 31 Desember 2021 adalah sebagai berikut:
The detail and mutation of deferred tax assets and liability as of 31 December 2021 and 2020 are as follows:
31 Desember 2021/
31 December 2021 Dikreditkan ke laba rugi/
Credited to profit or loss
Dikreditkan ke penghasilan komprehensif lain/
Credited to other comprehensive
income Penyesuaian/
Adjustment*
31 Maret 2022/
31 March 2022
Aset pajak tangguhan: Deferred tax assets:
Entitas anak Subsidiaries
Penyisihan imbalan kerja
karyawan 2.557.998.473 - - - 2.557.998.473
Provision for employee Benefits
Penyisihan penurunan nilai 9.166.149.594 - - - 9.166.149.594
Allowance for impairment of receivables
N e t o 11.724.148.067 - - - 11.724.148.067 N e t
18. PERPAJAKAN (Lanjutan) 18. TAXATION (Continued) d. Pajak Tangguhan (Lanjutan) d. Deferred Tax (Continued)
31 Desember 2020/
31 December 2020
Dikreditkan ke laba rugi/
Credited to profit or loss
Dibebankan ke penghasilan komprehensif lain/
Charged to other comprehensive
income Penyesuaian/
Adjustment*
31 Desember 2021/
31 December 2021
Aset pajak tangguhan: Deferred tax assets:
Entitas anak Subsidiaries
Penyisihan imbalan kerja
karyawan 3.881.995.351 ( 482.554.353 ) ( 841.442.525 ) 2.557.998.473
Provision for employee Benefits Penyisihan penurunan nilai
9.166.149.594 - - 9.166.149.594
Allowance for impairment of receivables
Penyusutan fiskal - - - Fiscal depreciation
N e t o 13.048.144.945 ( 482.554.353 ) ( 841.442.525 ) 11.724.148.067 N e t
*Penyesuaian berdasarkan atas penyesuaian tarif pajak badan *The adjustment is based on the adjustment of corporate tax rate
Manajemen berpendapat bahwa jumlah laba fiskal pada masa mendatang akan memadai untuk dikompensasi dengan saldo aset pajak tangguhan yang belum digunakan.
Management believes that future taxable profits will be available against which the unused deferred tax assets can be utilized.
e. Beban Pajak Final e. Final Tax Expenses
31 Maret 2022/
31 March 2022 31 Desember 2021/
31 December 2021 Pendapatan yang dikenakan
pajak final
Revenue subject to final tax Perusahaan (2,5%) 33.390.786.440 2.489.536.301.971 Company (2.5%)
Perusahaan (5%) 1.404.196.660 10.895.326.899 Company (5%)
Perusahaan (10%) - Company (10%)
Entitas anak (0,5%) - Subsidiaries (0.5%)
Entitas anak (2,5%) 8.820.847.252 84.621.155.495 Subsidiaries (2.5%)
Entitas anak (4%) 40.000.000 Subsidiaries (4%)
Entitas anak (5%) ( 193.804.507 ) 17.051.007.960 Subsidiaries (5%) Entitas anak (10%) 2.941.321.129 13.187.727.880 Subsidiaries (10%)
T o t a l 46.363.346.974 2.615.331.520.205 T o t a l
31 Maret 2022/
31 March 2022 31 Desember 2021/
31 December 2021
Beban pajak final Final tax expenses
Perusahaan (2,5%) 834.769.661 62.238.407.549 Company (2.5%)
Perusahaan (5%) 70.209.833 544.766.345 Company (5%)
Perusahaan (10%) Company (10%)
Entitas anak (0,5%) Subsidiaries (0.5%)
Entitas anak (2,5%) 220.521.181 2.115.528.887 Subsidiaries (2.5%)
Entitas anak (4%) 1.600.000 Subsidiaries (4%)
Entitas anak (5%) ( 9.690.225 ) 852.550.398 Subsidiaries (5%)
Entitas anak (10%) 294.132.112 1.318.772.788 Subsidiaries (10%)
T o t a l 1.409.942.562 67.071.625.967 T o t a l
Pada 31 Maret 2022 Perusahaan melakukan Perjanjian Pengikatan Jual Beli AEON Mall kepada PT AEON Mall Indonesia pada tanggal 8 Maret 2021 dengan harga Rp 1.900.000.000.000 dengan pajak final sebesar Rp 47.500.000.000 (Catatan 38).
The Company held an agreement of AEON Mall Sale and Purchase with PT AEON Mall Indonesia on 8 March 2021 at a price of Rp 1,900,000,000,000 and final tax amounting of Rp 47,500,000,000 (Note 38).
18. PERPAJAKAN (Lanjutan) 18. TAXATION (Continued)
f. Surat Ketetapan Pajak f. Tax Assessments
Pada tahun 2020, Perusahaan menerima SKPKB sebesar Rp 12.920.665.372 atas Pajak Penghasilan Badan, PPh Pasal 21, PPh Pasal 23 dan Pajak Pertambahan Nilai. Sampai dengan 31 Maret 2022 Perusahaan telah membayar sebesar Rp 7.174.932.466.
On year 2020, the Company received SKPKB amounting to Rp 12,920,665,372 for income tax, tax article 21, tax article 23 and value added tax.
Until 31 March 2022 the Company has paid Rp 7,174,932,466.
19. UANG MUKA PELANGGAN 19. CUSTOMER DEPOSITS
a. Uang muka pelanggan a. Customer deposits
31 Maret 2022/
31 March 2022 31 Desember 2021/
31 December 2021
Rumah hunian, apartemen dan
lahan siap bangun 2.023.954.255.878
2.039.195.173.104 Residential houses, apartment and land under development
R u k o 1.158.400.181 1.113.552.033 Shop offices
Lain-lain 9.565.828.567 10.782.218.120 O t h e r s
T o t a l 2.034.678.484.626 2.051.090.943.257 T o t a l Uang muka pelanggan jangka
panjang yang akan jatuh tempo dalam satu tahun
Current maturities of long-term customer deposits Rumah hunian, apartemen
dan lahan siap bangun 294.804.488.805
310.867.729.897 Residential houses, apartment and land under development
R u k o 1.158.400.181 1.113.552.033 Shop offices
Lain-lain 9.565.821.567 10.782.218.120 O t h e r s
T o t a l 305.528.710.553 322.763.500.050 T o t a l
Uang muka pelanggan jangka panjang, setelah dikurangi bagian yang akan jatuh tempo dalam satu tahun
Long-term customer deposits, net of current
maturities Rumah hunian, apartemen
dan lahan siap bangun 1.729.149.767.073
1.728.327.443.207 Residential houses, apartment and land under development
T o t a l 1.729.149.767.073 1.728.327.443.207 T o t a l b. Uang muka pelanggan - sewa b. Customer deposit – lease
Uang muka pelanggan ini merupakan uang muka sewa dari PT AEON Mall Indonesia untuk pembangunan Mall di kawasan Desa Citaringgul, Kecamatan Babakan Madang, Sentul City, Bogor, Jawa Barat, Indonesia. Pada tanggal 15 April 2021 uang muka sewa ini wajib dikembalikan oleh Perusahaan kepada PT AEON Mall Indonesia berdasarkan pengakhiran sewa antara Perusahaan dengan PT AEON Mall Indonesia (Catatan 37a dan 38).
This customer deposit is advance lease payment from PT AEON Mall Indonesia for construction Mall in Citaringgul Village, Babakan Madang District, Sentul City, Bogor, Jawa Barat,Indonesia. On 15 April 2021, the rental advance must be returned by the Company to PT AEON Mall Indonesia based on the termination of the lease between the Company and PT AEON Mall Indonesia (Notes 37a and 38).
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. LIABILITIES FOR EMPLOYEE BENEFITS