a. Utang Pajak a. Taxes Payable
30 Juni/ 31 Desember/
June 30, December 31,
2021 2020
Rp Rp
Pajak Penghasilan Income Tax
Pasal 4(2) 3.496 1.382 Article 4 (2)
Pasal 21 20.407 19.580 Article 21
Pasal 25 Article 25
Entitas Anak 9.566 1.596 Subsidiaries
Pasal 29 Article 29
Perusahaan 56.090 37.638 The Company
Entitas Anak 58.385 42.690 Subsidiaries
Pajak Pertambahan Nilai 2.257 6.618 Value Added Tax
Jumlah 150.201 109.504 Total
b. Beban (Manfaat) Pajak b. Taxes Expenses (Benefit)
Perusahaan/ Entitas Anak/ Konsolidasian/ Perusahaan/ Entitas Anak/ Konsolidasian/
The Company Subsidiaries Consolidated The Company Subsidiaries Consolidated
Rp Rp Rp Rp Rp Rp
Beban Pajak Kini 77.848 95.976 173.824 37.457 17.281 54.738 Current Tax Expense
Beban (Manfaat) Pajak Tangguhan (7.365) 336 (7.029) (997) (1.295) (2.292) Deferred Tax Expense (Benefit)
Jumlah Beban Pajak-Neto 70.483 96.312 166.795 36.460 15.986 52.446 Total Tax Expense-Net
2021 2020
6 bulan/ months
Pajak Kini Current Tax
Perhitungan taksiran beban pajak kini dan utang pajak penghasilan Perusahaan adalah sebagai berikut:
The calculation of estimated current tax expense and corporate income tax payable of the Company are as follows:
2021 2020
Rp Rp
Laba (Rugi) Sebelum Pajak Menurut Laporan Laba Rugi Profit (Loss) Before Tax as Reported in the Consolidated
dan Penghasilan Komprehensif Statements of Profit or Loss and
Lain Konsolidasian 468.890 (76.926) Other Comprehensive Income
Dikurangi : Laba sebelum Pajak Entitas Anak (226.970) 128.052 Less: Profit before Tax of Subsidiaries
Laba Sebelum Pajak - Perusahaan 241.920 51.126 Profit Before Tax of the Company
Beda Waktu: Timing Differences:
Beban Imbalan Kerja 32.053 7.715 Employee Benefits
Cadangan Kerugian Penurunan Nilai 119.449 9.952 Allowance for Impairment Losses
Penyusutan dan Amortisasi 9.244 2.112 Depreciation and Amortization
Pembayaran Utang Sewa Pembiayaan (7.820) (5.298) Payment of Finance Leases Obligation
152.926 14.481
2021 2020
Rp Rp
Beda Tetap: Permanent Differences:
Pemasaran 12.401 9.246 Marketing
Sumbangan dan Jamuan 10.528 6.168 Entertainment and Donation
Gaji dan Kesejahteraan Karyawan 6.119 6.378 Salary and Allowances Employees
Beban Pajak 176 577 Tax Expenses
Pendapatan yang telah Dikenakan Pajak
yang Bersifat Final (10.765) (7.061) Income already Subjected to Final Tax
Pendapatan Bunga yang telah Dikenakan Pajak
yang Bersifat Final (1.480) (2.970) Interest Income already Subjected to Final Tax
Dampak Penerapan PSAK 73 111 29.407 Impact in Implementation of PSAK 73
Akrual dan lain-lain (58.080) 62.909 Accrual and others
(40.990) 104.654
Taksiran Laba Kena Pajak 353.856 170.261 Estimated Taxable Income
Taksiran Pajak Kini - Perusahaan 77.848 37.457 Estimated Current Taxes - the Company
Dikurangi: Pajak Penghasilan Dibayar di Muka: Less: Prepayments of income
Pasal 25 (21.758) (28.258) Tax Article 25
Kurang Bayar Pajak Penghasilan - Perusahaan 56.090 9.199 Corporate Income Tax Payable - the Company
6 bulan/ months
Perusahaan telah menyampaikan Surat
Pemberitahuan Tahunan (SPT) tahun 2020 ke Kantor Pelayanan Pajak.
The Company has reported its Annual Tax Return (SPT) 2020 to the tax office.
Perhitungan beban Pajak kini akan dijadikan
basis dalam menyampaikan Surat
Pemberitahuan Tahunan (SPT) 2021 ke Kantor Pelayanan Pajak.
Calculation of estimated current tax will become the basis on reported its Annual Tax Return (SPT) 2021 to the tax office.
Rekonsiliasi antara laba sebelum beban pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan beban pajak konsolidasian adalah sebagai berikut:
The reconciliation between profit before tax as presented in the consolidated statements of profit or loss and other comprehensive income with the total consolidated tax expense is as follows:
2021 2020
Rp Rp
Laba (Rugi) Sebelum Pajak Menurut Profit (Loss) before Tax as Presented in Consolidated
Laporan Laba Rugi dan Penghasilan Komprehensif Statements of Profit or Loss
Lain Konsolidasian 468.890 (76.926) and Other Comprehensive Income
Dikurangi : Laba (Rugi) Sebelum Pajak Entitas Anak (226.970) 128.052 Less: Profit (Loss) Before Tax of Subsidiaries
Laba Sebelum Pajak - Perusahaan 241.920 51.126 Profit before Tax of the Company
Tarif Pajak Berlaku Current Prevailing Tax Rate
22% untuk 2021 dan 2020 53.222 11.246 22% for 2021 and 2020
Pemasaran 2.728 2.034 Marketing
Sumbangan dan Jamuan 2.316 1.357 Entertainment and Donation
Gaji dan Kesejahteraan Karyawan 1.346 1.403 Salary and Allowances Employees
Beban Pajak 39 127 Tax Expenses
Pendapatan yang telah Dikenakan Pajak
yang Bersifat Final (2.368) (1.553) Income already Subjected to Final Tax
Pendapatan Bunga yang telah Dikenakan Pajak
yang Bersifat Final (326) (653) Interest Income already Subjected to Final Tax
Dampak Penerapan PSAK 73 24 6.470 Impact in Implementation of PSAK 73
Akrual dan lain-lain (12.778) 13.840 Accrual and others
44.203 34.271
Penyisihan Tidak Terpulihkannya - Impairment of Unrealised
Cadangan Kerugian Penurunan Nilai 26.279 2.189 Allowance for Impairment Losses
Jumlah Beban Pajak Perusahaan 70.482 36.460 Total Tax Expenses of the Company
Beban Pajak Kini - Entitas Anak 95.976 17.281 Current Tax Expenses - Subsidiaries
Manfaat Pajak Tangguhan - Entitas Anak 336 (1.295) Deferred Tax Benefit - Subsidiaries
Jumlah Beban Pajak Konsolidasian - Neto 166.794 52.446 Total Consolidated Tax Expenses - Net
c. Pajak Tangguhan c. Deferred Tax
31 Desember/ (Dibebankan) (Dibebankan) 30 Juni/
December 31, 2020 Dikreditkan Dikreditkan June 30, 2021
pada Laba Rugi pada Penghasilan Konsolidasian/ Komprehensif lain/
(Charged) (Charged)
Credited to Credited to
Consolidated Other
Profit or Loss Comprehensive
Income
Aset Pajak Tangguhan Rp Rp Rp Rp Deferred Tax Assets
Perusahaan The Company
Beban Imbalan Kerja 39.157 7.052 -- 46.209 Employee Benefits
Penyusutan dan Amortisasi (29.019) 2.034 -- (26.985) Depreciation and Amortization
Cadangan Kerugian Penurunan Nilai 66.222 26.279 -- 92.501 Allowance for Impairment Losses
Sewa Pembiayaan (12.567) (1.720) -- (14.287) Finance Lease
Penyisihan Tidak Terpulihkannya - Impairment of Unrealised
Cadangan Kerugian Penurunan Nilai (53.289) (26.279) -- (79.568) Allowance for Impairment Losses
10.504 7.366 -- 17.870
Entitas Anak 14.600 (7.262) -- 7.338 Subsidiaries
Jumlah Aset Pajak Tangguhan 25.104 104 -- 25.208 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan - Deferred Tax Liabilities -
Entitas Anak (52.857) 6.925 -- (45.932) Subsidiaries
31 Desember/ (Dibebankan) (Dibebankan) 31 Desember/
December 31, 2019 Dikreditkan Dikreditkan December 31, 2020
pada Laba Rugi pada Penghasilan Konsolidasian/ Komprehensif lain/
(Charged) (Charged)
Credited to Credited to
Consolidated Other
Profit or Loss Comprehensive
Income
Aset Pajak Tangguhan Rp Rp Rp Rp Deferred Tax Assets
Perusahaan The Company
Beban Imbalan Kerja 38.624 (1.580) 2.113 39.157 Employee Benefits
Penyusutan dan Amortisasi (22.826) (6.193) -- (29.019) Depreciation and Amortization
Cadangan Kerugian Penurunan Nilai 60.875 5.347 -- 66.222 Allowance for Impairment Losses
Sewa Pembiayaan (8.028) (4.539) -- (12.567) Finance Lease
Penyisihan Tidak Terpulihkannya - Impairment of Unrealised
Cadangan Kerugian Penurunan Nilai (47.942) (5.347) -- (53.289) Allowance for Impairment Losses
20.703 (12.312) 2.113 10.504
Entitas Anak 20.593 (6.673) 680 14.600 Subsidiaries
Jumlah Aset Pajak Tangguhan 41.296 (18.985) 2.793 25.104 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan - Deferred Tax Liabilities -
Entitas Anak (59.491) 6.914 (279) (52.857) Subsidiaries
Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui laba kena pajak di masa mendatang.
Management believes that the deferred tax asset can be recovered through taxable income in the future.
d. Surat Ketetapan Pajak (SKP) d. Tax Assessment Letter (SKP)
Pada 10 Januari 2020, PT East Jakarta Medika (EJM), entitas anak, menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas hasil pemeriksaan PPh 4 ayat (2), 21, 23 dan PPN untuk tahun pajak 2015 dengan total sebesar Rp2.574. EJM telah membayar seluruh beban pajak tersebut di tahun 2020.
On January 10, 2020, PT East Jakarta Medika (EJM), a subsidiary, received an Underpayment Tax Assessment Letter (SKPKB) on the results of the PPh 4 paragraph (2), 21, 23 and VAT for fiscal year 2015 totalling Rp2,574. EJM has paid the entire tax expense in 2020.
e. Perubahan Tarif Pajak e. Tax Rates Changes
Pada tahun 2020, Pemerintah mengeluarkan Peraturan Pemerintah Pengganti
Undang-Undang Nomor 1 Tahun 2020
(“Perpu No.1 2020”) tentang kebijakan keuangan negara dan stabilitas sistem
keuangan untuk menangani pandemi
Coronavirus disease 2019 ("COVID19").
Melalui peraturan ini, Pemerintah
memutuskan beberapa kebijakan baru dan salah satunya terkait dengan penyesuaian tarif pajak penghasilan wajib pajak badan dalam negeri dan bentuk usaha tetap sebagai berikut:
In 2020, the Indonesian Government issued a Government Regulation in Lieu of Law No. 1 Year 2020 (“Perpu No.1 2020”) related to the Government’s financial policy and financial system stability to cope with the Coronavirus disease ("COVID-19") pandemic. Through this regulation, the Government issued some new policies which, among others, related to the change in the corporate income tax rate for
domestic taxpayers and permanent
establishments as follows:
tarif pajak penghasilan sebesar 22% yang
berlaku pada tahun pajak 2020 dan 2021, dan
corporate income tax rate of 22% effective for
2020 and 2021 fiscal years, and
tarif pajak penghasilan sebesar 20% yang
mulai berlaku pada tahun pajak 2022.
corporate income tax rate of 20% effective for
2022 fiscal year.
8. Beban Dibayar di Muka 8. Prepaid Expenses
30 Juni/ 31 Desember/ June 30, December 31, 2021 2020 Rp Rp Beasiswa 86.229 78.976 Scholarship Asuransi 14.405 11.500 Insurance
Pemeliharaan Perangkat Lunak Software and Fixed Assets
dan Aset Tetap 5.862 6.709 Maintenance
Sewa 3.453 817 Rental
Legal dan Perijinan 2.133 1.741 Permit and License
Lain-lain 1.545 5.025 Others
Jumlah 113.627 104.768 Total
Beasiswa dibayar dimuka merupakan
beasiswa yang diberikan kepada karyawan maupun calon karyawan yang dibebankan selama masa pendidikan.
Prepaid scholarship represent scholarship given to employees and employee candidates which will be charged to expense along education period.
Beban sewa dibayar di muka jangka pendek terutama merupakan sewa atas tanah dan bangunan rumah sakit Siloam di berbagai wilayah.
Prepaid rent short-term mainly related to the lease of the land and building of Siloam hospitals in many areas.
Beban sewa dibayar di muka jangka panjang merupakan sewa atas bangunan rumah sakit Siloam Bogor kepada PT Girimulia Perkasa Jaya selama 16 tahun sampai tahun 2033 dan sewa atas tanah oleh PT Selaras Medika
Kusuma, entitas anak, sampai dengan
tahun 2041.
Long term prepaid rental expense is rental of
Siloam Bogor hospital building to
PT Girimulia Perkasa Jaya for period of 16 years up to 2033 and land rental of PT Selaras Medika Kusuma, a subsidiary, up to 2041.
Mulai 1 Januari 2020, sehubungan dengan
penerapan PSAK 73: “Sewa”, beban sewa
dibayar di muka jangka panjang disajikan sebagai aset hak guna sebagai bagian dari aset tetap (Catatan 13).
Effective 1 January 2020, in relation to the
application of PSAK 73: “Leases”, long term
prepaid rental expense was presented as right of-use assets as part of property and equipment (Note 13).
9. Uang Muka 9. Advances
30 Juni/ 31 Desember/ June 30, December 31,
2021 2020
Rp Rp
Pembelian Aset Tetap 481.097 436.862 Purchase of Property and Equipment
Pembelian Persediaan 14.406 18.541 Purchase of Inventory
Konstruksi 1.988 132 Construction
Jasa Profesional -- 2.939 Professional Fees
Lain-lain 8.213 7.396 Others
Jumlah 505.704 465.870 Total
Uang muka pembelian aset tetap terutama terdiri atas uang muka pembelian peralatan medis, tanah dan bangunan untuk Rumah Sakit Siloam.
Advances for purchase of property and equipment mainly represent advance for purchase of medical equipment, land and building for Siloam Hospitals.
Uang muka konstruksi merupakan uang muka
sehubungan dengan pembangunan dan
renovasi properti rumah sakit.
Advances for construction represent payment
to suppliers related to the hospitals
construction and renovation.
10. Transaksi dengan Pihak Berelasi 10. Transactions with Related Parties
Grup dalam kegiatan usaha normal, melakukan transaksi dengan pihak-pihak berelasi dengan rincian sebagai berikut:
In its normal business transactions, the Group conducts business transactions with related parties as follows:
30 Juni/ 31 Desember/ 30 Juni/ 31 Desember/
June 30, December 31, June 30, December 31,
2021 2020 2021 2020
Rp Rp % %
Kas dan Setara Kas Cash and Cash Equivalent
PT Bank Nationalnobu Tbk 153.144 154.395 1,75 1,83 PT Bank Nationalnobu Tbk
Piutang Usaha Trade Receivables
Lain-lain 3.607 1.489 0,04 0,02 Others
Piutang lain-lain Other Receivables
Lain-lain 3.079 2.222 0,04 0,03 Others
Persentase terhadap Jumlah Aset/
30 Juni/ 31 Desember/ 30 Juni/ 31 Desember/
June 30, December 31, June 30, December 31,
2021 2020 2021 2020
Rp Rp % %
Utang Usaha Trade Payable
PT Sunshine Food International 1.317 1.062 0,05 0,04 PT Sunshine Food International
Lain-lain 929 560 0,04 0,02 Others
Jumlah 2.247 1.622 0,09 0,07 Total
Liabilitas Sewa Lease Liabilities
PT Graha Pilar Sejahtera 136.037 146.685 5,17 6,09 PT Graha Pilar Sejahtera
PT Lippo Karawaci Tbk 134.757 333 5,12 0,01 PT Lippo Karawaci Tbk
PT Grahaputra Mandirikharisma 7.258 8.026 0,28 0,33 PT Grahaputra Mandirikharisma
PT Yogya Central Terpadu 2.201 77.539 0,08 3,22 PT Yogya Central Terpadu
PT Prima Labuan Bajo 1.787 49.350 0,07 2,05 PT Prima Labuan Bajo
PT Buton Bangun Cipta 1.484 42.375 0,06 1,76 PT Buton Bangun Cipta
Jumlah 283.525 324.308 10,77 13,46 Total Percentage to
Total Liabilities
Persentase terhadap Jumlah Liabiltas/
30 Juni/ 30 Juni/ 30 Juni/ 30 Juni/
June 30, June 30, June 30, June 30,
2021 2020 2021 2020
Rp Rp Rp Rp
Pendapatan Revenue
Lain-lain 6.654 2.500 0,58 0,28 Others
Beban Usaha Operating Expenses
PT Lippo Karawaci Tbk 131.901 72.678 11,46 8,03 PT Lippo Karawaci Tbk
PT Sunshine Food International 23.726 34.187 2,06 3,78 PT Sunshine Food International PT Graha Pilar Sejahtera 22.041 22.108 1,92 2,44 PT Graha Pilar Sejahtera PT Multipolar Technology Tbk 3.923 21.930 0,34 2,42 PT Multipolar Technology Tbk
PT Yogya Central Terpadu 1.814 7.539 0,16 0,83 PT Yogya Central Terpadu
PT Prima Labuan Bajo 1.621 4.917 0,14 0,54 PT Prima Labuan Bajo
PT Buton Bangun Cipta 1.484 4.117 0,13 0,45 PT Buton Bangun Cipta
PT Sandiego Hills Memorial Park 690 2.998 0,06 0,33 PT Sandiego Hills Memorial Park PT Grahaputra Mandirikharisma 609 613 0,05 0,07 PT Grahaputra Mandirikharisma
Lain-lain 226 10.050 0,02 1,11 Others
Jumlah 188.034 181.137 4,86 10,87 Total
Imbalan Kerja Manajemen Kunci - Employee Benefit for Key Management
Imbalan Kerja Jangka Pendek Short-Term Post-Employment Benefits
Direksi dan Komisaris 12.351 7.566 1,07 0,84 Directors and Board of Commissioners
Persentase terhadap Jumlah Beban Usaha/
Percentage to Total Operating Expenses
Seluruh saldo transaksi dengan pihak berelasi merupakan transaksi dalam mata uang Rupiah.
The entire balance of the related parties transactions are denominated in Rupiah. Hubungan dan sifat saldo akun/transaksi
dengan pihak-pihak berelasi adalah sebagai berikut:
The relationship and nature of accounts/ transactions with related parties are as follows:
Pihak Berelasi Hubungan Sifat Saldo Akun/ Transaksi
Related Parties Relationship Nature of Account/ Transactions
PT Bank Nationalnobu Tbk Di bawah Pengendalian yang Sama/ Bank dan Deposito Berjangka/ Entity Under Common Control Cash in Bank and Time Deposit
PT Lippo Karawaci Tbk (PT LK) Entitas Induk Utama/ Uang Muka, beban sewa, dan utang sewa pembiayaan/ Ultimate Parent Entity Advances, rental expense, and finance lease obligation PT Sunshine Food International Entitas Anak PT LK/ Utang usaha dan makanan pasien/
Subsidiary of PT LK Trade payable and patient meal PT Sandiego Hills Memorial Park Entitas Anak PT LK/ Beban usaha/
Subsidiary of PT LK Operating expenses PT Graha Pilar Sejahtera Entitas Asosiasi PT LK/ Beban sewa/
Associate of PT LK Rental expense
PT Yogya Central Terpadu Entitas Asosiasi PT LK/ Beban sewa/
Associate of PT LK Rental expense
PT Prima Labuan Bajo Entitas Asosiasi PT LK/ Beban sewa/
Associate of PT LK Rental expense
PT Buton Bangun Cipta Entitas Asosiasi PT LK/ Beban sewa/
Associate of PT LK Rental expense
PT Multipolar Technology Tbk Di bawah Pengendalian yang Sama/ Jasa terkait IT/ Entity Under Common Control IT Contract Service PT Grahaputra Mandirikharisma Di bawah Pengendalian yang Sama/ Beban sewa/
Entity Under Common Control Rental expense
Direksi dan Komisaris Manajemen Kunci/ Imbalan Kerja/
Key of Management Employee Benefit
Seluruh transaksi dengan pihak berelasi telah
diungkapkan dalam laporan keuangan
konsolidasian.
All related parties transactions are disclosed in the consolidated financial statements.
11. Aset Tidak Lancar Lainnya 11. Other Non-Current Assets
30 Juni/ 31 Desember/ June 30, December 31,
2021 2020
Rp Rp
Piutang Lainnya Jangka Panjang 109.957 109.957 Long-term Other Receivable
Lain-lain 7.936 8.138 Others
Jumlah 117.893 118.095 Total
Piutang lainnya jangka panjang merupakan piutang dari PT Bangun Karya Semesta (BKS).
Long-term other receivable represent
receivable from PT Bangun Karya Semesta (BKS).
Piutang dari BKS sejumlah Rp109.957 memiliki jangka waktu 10 tahun sampai tahun 2029 dan bunga 7% per tahun.
Receivable from BKS amounted to Rp109,957 has a term of 10 years until 2029 and interest 7% per annum.
Aset lain-lain terutama merupakan uang jaminan utilitas (sewa, listrik, komunikasi dan air) dan investasi lainnya.
Other assets mainly represent security deposit for utilities (rent, electricity, communication and water) and other investment.
12. Investasi pada Entitas Asosiasi 12. Investment in Associate
Domisili/ Persentase Biaya Perolehan/ Akumulasi Bagian Penambahan Nilai Tercatat/
Domicile Kepemilikan/ Acquisition Cost Laba Neto/ Investasi/ Carrying Value Percentage of Accumulated Additional of
Ownership Share in Investment
Profit - Net
% Rp Rp Rp Rp
PT Citra Sehat Tulungagung (CST) Tulungagung 49,98% 280 (24) 11.044 11.300
Pada 19 Juli 2018, PT Mahkota Buana Selaras (MBS), entitas anak memperoleh saham CST senilai Rp280. Pada tahun 2020, piutang non-usaha kepada CST senilai Rp11.044 dikonversi menjadi investasi saham, sehingga total investasi adalah sebesar Rp11.324 atau dengan persentase kepemilikan sebesar 49,98%.
On July 19, 2018, PT Mahkota Buana Selaras (MBS), a subsidiary acquired share ownership of CST amounting Rp280. In 2020, non-trade receivable to CST totaling Rp11,044 was converted to investment in shares, thus total investment was Rp11,324, or 49.98% of ownership.
Berikut disajikan ringkas informasi keuangan entitas asosiasi untuk tahun yang berakhir pada tanggal 30 Juni 2021:
The following is a summary of financial information on associate for the year ended ended June 30, 2021:
30 Juni/ June 30 , 2021
Jumlah Agregat Aset Lancar 11 Total Agregate of Current Assets
Jumlah Agregat Aset Tidak Lancar 11.897 Total Agregate of Non-Current Assets
Jumlah Agregat Liabilitas Jangka Pendek 2 Total Agregate of Current Liabilities
Jumlah Agregat Liabilitas Jangka Panjang -- Total Agregate of Non-Current Liabilities
Jumlah Agregat Pendapatan Neto Periode Berjalan -- Total Agregate of Net Revenues for the Period
Jumlah Agregat Laba Setelah Pajak Periode Berjalan -- Total Agregate of Profit After Tax for the Period
Jumlah Agregat Penghasilan Komprehensif Total Agregate of Comprehensive Income
Periode Berjalan -- for the Period
Tidak tersedia informasi berdasarkan kuotasi harga harga publikasian atas nilai wajar investasi pada asosiasi tersebut.
There was no fair value information available based on quoted market price of the above investments in associates.
13. Aset Tetap 13. Property and Equipment
Saldo Awal/ Penyesuaian/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Adjustment Addition Disposal Reclassification Ending
Balance Balance
Rp Rp Rp Rp Rp Rp
Biaya Perolehan Acquisition Cost
Kepemilikan Langsung Direct Ownership
Tanah 512.235 -- -- -- -- 512.235 Land
Bangunan, Prasarana dan Renovasi 2.330.836 -- 21.308 7 42.392 2.394.529 Building, Infrastructure and Renovations Perlengkapan dan Peralatan Medis 2.855.601 -- 52.198 12.744 21.847 2.916.902 Medical Supplies and Equipment Peralatan dan Perabotan Kantor 986.434 -- 18.234 1.735 5.339 1.008.272 Furniture, Fixtures and Office Equipment
Kendaraan 32.454 -- 213 486 -- 32.181 Vehicles
6.717.560 -- 91.953 14.972 69.578 6.864.119
Sewa Pembiayaan Under Finance Lease
Peralatan Medis 290.536 -- 814 -- -- 291.350 Medical Equipment Bangunan 844.857 -- 159.663 -- -- 1.004.520 Building
Aset dalam Pembangunan Construction in Progress
Pemilikan langsung 980.991 -- 84.145 -- (69.578) 995.558 Direct Ownership Sewa Pembiayaan 186 -- -- -- 186 Under Finance Lease
Jumlah Perolehan 8.834.130 -- 336.575 14.972 -- 9.155.733 Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan Langsung Direct Ownership
Bangunan, Prasarana dan Renovasi 563.985 -- 86.802 7 -- 650.780 Building, Infrastructure and Renovations Perlengkapan dan Peralatan Medis 2.182.245 -- 119.197 2.785 -- 2.298.657 Medical Supplies and Equipment Peralatan dan Perabotan Kantor 753.049 -- 48.033 1.504 799.578 Furniture, Fixtures and Office Equipment
Kendaraan 27.439 -- 987 483 -- 27.943 Vehicles
Jumlah Akumulasi Penyusutan Total Accumulated Depreciation
Kepemilikan Langsung 3.526.718 -- 255.019 4.779 -- 3.776.958 Direct Ownership
Sewa Pembiayaan Under Finance Lease
Peralatan Medis 131.269 -- 21.708 -- -- 152.977 Medical Equipment Bangunan 238.036 -- 185.640 -- -- 423.676 Building
Jumlah Akumulasi Penyusutan 3.896.023 -- 462.367 4.779 -- 4.353.611 Total Accumulated Depreciation
Penurunan Nilai Aset Tetap 58.028 -- -- -- -- 58.028 Impairment
Nilai Tercatat 4.880.079 4.744.094 Carrying Amount
Saldo Awal/ Dampak Penerapan
Awal PSAK 73/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Impact on Initial Addition Disposal Reclassification Ending Balance Implementation Balance
of PSAK 73
Rp Rp Rp Rp Rp Rp
Biaya Perolehan Acquisition Cost
Kepemilikan Langsung Direct Ownership
Tanah 512.235 -- -- -- -- 512.235 Land
Bangunan, Prasarana dan Renovasi 1.949.743 -- 442.791 285 (61.413) 2.330.836 Building, Infrastructure and Renovations Perlengkapan dan Peralatan Medis 2.706.159 -- 56.256 5.688 98.874 2.855.601 Medical Supplies and Equipment Peralatan dan Perabotan Kantor 905.640 -- 35.964 1.898 46.728 986.434 Furniture, Fixtures and Office Equipment Kendaraan 32.196 -- 779 994 473 32.454 Vehicles
6.105.973 -- 535.790 8.865 84.662 6.717.560
Sewa Pembiayaan Under Finance Lease
Peralatan Medis 236.775 -- 45 -- 53.716 290.536 Medical Equipment Bangunan -- 653.501 191.356 -- -- 844.857 Building
Aset dalam Pembangunan Construction in Progress
Pemilikan langsung 1.011.877 -- 106.204 -- (137.090) 980.991 Direct Ownership Sewa Pembiayaan 1.452 -- -- -- (1.266) 186 Under Finance Lease
Jumlah Perolehan 7.356.077 653.501 833.395 8.865 22 8.834.130 Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan Langsung Direct Ownership
Bangunan, Prasarana dan Renovasi 418.684 -- 145.507 206 -- 563.985 Building, Infrastructure and Renovations Perlengkapan dan Peralatan Medis 1.940.607 -- 247.505 4.746 (1.121) 2.182.245 Medical Supplies and Equipment Peralatan dan Perabotan Kantor 655.936 -- 98.928 1.815 -- 753.049 Furniture, Fixtures and Office Equipment
Kendaraan 26.132 -- 2.301 994 -- 27.439 Vehicles
Jumlah Akumulasi Penyusutan Total Accumulated Depreciation
Kepemilikan Langsung 3.041.359 -- 494.241 7.761 (1.121) 3.526.718 Direct Ownership
Sewa Pembiayaan Under Finance Lease
Peralatan Medis 86.294 -- 44.749 917 1.143 131.269 Medical Equipment
Bangunan -- -- 238.036 -- -- 238.036 Building
Jumlah Akumulasi Penyusutan 3.127.653 -- 777.026 8.678 22 3.896.023 Total Accumulated Depreciation
Penurunan Nilai Aset Tetap 58.028 -- -- -- -- 58.028 Impairment
Nilai Tercatat 4.170.396 4.880.079 Carrying Amount
31 Desember/ December 31 , 2020
Pada 30 Juni 2021, penambahan aset hak guna sebesar Rp160.477 berasal dari liabilitas sewa (Catatan 37).
As of June 30, 2021, addition of right of use asset amounted to Rp160,477, arising from lease liabilities (Note 37).
Aset dalam penyelesaian merupakan bangunan rumah sakit dan mesin, serta peralatan proyek. Pada tanggal 30 Juni 2021, aset dalam penyelesaian telah mencapai 20% - 98% dan proyeksi penyelesaian berkisar antara tahun 2021 hingga 2023. Manajemen berkeyakinan
tidak terdapat hal yang mengakibatkan
penyelesaiannya tidak dapat dicapai.
Construction in progress represents hospitals
building and machinery, and project
equipment. As of June 30, 2021, construction
in progress has reached
20% - 98% and estimated the completion within 2021 until 2023. Management believes that there is no other matter which will hinder the completion.
Beban penyusutan aset tetap dialokasikan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian sebagai berikut:
Depreciation charges that were allocated in The consolidated statements of profit or loss and other comprehensive income are as follows:
2021 2020
Rp Rp
Beban Pokok Pendapatan (Catatan 29) 111.897 128.211 Cost of Revenue (Note 29)
Beban Usaha (Catatan 30) 350.470 241.644 Operating Expenses (Note 30)
Jumlah 462.367 369.855 Total
6 bulan/ months
Pada tahun 30 Juni 2021, Aset tetap tertentu dijadikan jaminan atas pinjaman yang diperoleh oleh Perusahaan (Catatan 18).
On June 30, 2021, Certain property and equipment is pledged as security for loan obtained by the Company (Note 18).
Pelepasan aset tetap Grup adalah sebagai berikut:
The disposal of the Group’s property and
2021 2020
Rp Rp
Biaya Perolehan 14.972 7.151 Acquisition Cost
Akumulasi Penyusutan (4.779) (7.048) Accumulated Depreciation
Nilai Tercatat 10.193 103 Carrying Value
Harga Jual 11.548 5 Selling Price
Loss on Disposal of
Rugi Pelepasan Aset Tetap 1.355 (98) Property and Equipment
6 bulan/ months
Aset tetap Grup telah diasuransikan terhadap risiko kebakaran dan risiko lainnya, dengan jumlah nilai pertanggungan secara keseluruhan
masing-masing sebesar Rp7.340.445 dan
Rp6.676.725 pada 30 Juni 2021 dan
31 Desember 2020. Manajemen berkeyakinan bahwa nilai pertanggungan asuransi tersebut cukup memadai untuk menutup kemungkinan kerugian atas risiko yang mungkin dialami.
The Group's property and equipment
are insured for fire and other risks
with the total sum insured amounted to Rp7,340,445 and Rp6,676,725 as of June
30, 2021 and December 31, 2020,