• Tidak ada hasil yang ditemukan

PINJAMAN BANK JANGKA PENDEK (lanjutan) SHORT-TERM BANK LOANS (continued)

PIUTANG USAHA

13. PINJAMAN BANK JANGKA PENDEK (lanjutan) SHORT-TERM BANK LOANS (continued)

--

--

--

--

--

--

-PT Bank Danamon Indonesia Tbk (lanjutan) PT Bank Danamon Indonesia (continued)

Menyerahkan laporan keuangan yang telah diaudit oleh Akuntan Publik Terdaftar setiap 1 tahun sekali, selambat-lambatnya 6 bulan setelah berakhir tahun buku.

Submit a financial report that has been audited by a Registered Public Accountant every year, not later than six months after the end of the financial year.

Melampirkan daftar piutang usaha dan persediaan setiap tiga bulan.

Attach a list of trade receivables and inventories every three months.

PBM PBM

Berdasarkan Surat Keterangan Bank tanggal 2 November 2020, PBM melakukan perpanjangan pinjaman kredit bank dari PT Bank Danamon Tbk, yang jatuh tempo pada tanggal 2 April 2021.

Based on the Bank Reference Letter dated November 2, 2020, PBM extended the credit facility from PT Bank Danamon Tbk, which will mature on April 2, 2021.

Fasilitas pinjaman di atas dijamin antara lain dengan: The credit facilities are secured by, among others:

Tanah dengan Sertifkat HGB No. 705 yang terletak di Jl.

Mangga Dua raya Blok D-II No. 22, Jakarta Utara seluas 78 m2, terdaftar atas nama PBM (Catatan 11).

a. Land under HGB Cerificate No. 705 located at Jl.

Mangga Dua raya Blok D-II No. 22, North Jakarta, with total area of 78 m2, registered on behalf of PBM (Note 11).

Pembatasan dan kewajiban Covenants and obligations

Persediaan milik PBM dengan nilai sebesar Rp3.698.000.000 (Catatan 8).

b. Inventories owned by PBM amounting to Rp3,698,000,000 (Note 8).

Memberikan komitmen baru sebagai corporate guarantor/ underwriter kepada pihak lain.

Give new commitment as corporate guarantor/

underwriter to other party.

Memperoleh fasilitas pinjaman baru dari bank lain dan/

atau menjaminkan aset.

Obtain new credit facility from other bank and/ or pledge asset as collateral.

Memberikan pinjaman kepada pihak lain di luar transaksi normal usaha.

Provide loan to other party other than that for normal course of business.

Atas pinjaman-pinjaman yang diterima Grup, umumnya para kreditur mensyaratkan adanya pembatasan-pembatasan dan kewajiban tertentu yang harus dipenuhi oleh Grup, yang pada umumnya meliputi:

On credit facilities received by the Group, the creditors generally entail restrictions and certain obligations that should be met by the Group, which generally include the following:

b. Merchandise inventories in the form of clothes with worth amounting to Rp3,000,000,000 (Note 8).

13. PINJAMAN BANK JANGKA PENDEK (lanjutan) SHORT-TERM BANK LOANS (continued)

TBM (lanjutan) TBM (continued)

Fasilitas pinjaman di atas dijamin antara lain dengan: The credit facilities are secured by, among others:

Tanah dan bangunan dengan Sertifikat HGB No. 397 yang terletak di Komplek Ruko Textile, Jl. Mangga Dua raya Blok C2 No. 6, Jakarta Utara seluas 84m2, terdaftar atas nama TBM (Catatan 11).

a. Land and building under HGB Certificate No. 397 located at Komplek Ruko Textile, Jl. Mangga Dua raya Blok C2 No. 6, North Jakarta, with total area of 84 m2, registered on behalf of TBM (Note 11).

Persediaan barang dagangan berupa kain senilai Rp3.000.000.000 (Catatan 8).

Membubarkan Grup dan/ atau mengajukan permohonan kepailitan dan/ atau penundaan pembayaran kepada Pengadilan Niaga.

Liquidate the Group and/or file for bankruptcy and/ or delax paxments to the Commercial Court.

Mengalihkan sebagian atau seluruh hak dan / atau kewajiban Grup berdasarkan perjanjian kredit kepada pihak lain.

Transfer a part of or the entire rights and/ or obligations of the Group under credit agreement entered into with other party.

a. a.

Entitas Anak Subsidiaries

Pajak Pertambahan Nilai Value Added Tax

Entitas Induk The Company

Pajak Pertambahan Nilai Value Added Tax

Total Total

Pajak Pertambahan Nilai Value Added Tax

Sub Total Sub Total

Pajak Pertambahan Nilai Value Added Tax

Sub Total Sub Total

Pajak Dibayar di Muka Prepaid Taxes

31 Maret 2021/ Pada tanggal 17 Desember 2019, MI menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) No.

00151/407/17/007/19 atas PPN untuk tahun pajak 2017 sebesar Rp4.827.312.343 dari total restitusi sebesar Rp4.868.335.510. Atas SKPLB tersebut telah diterima tunai oleh MI, sebesar Rp4.814.778.427 setelah dikurangi dengan Surat Tagihan Pajak (STP) tahun 2017 sebesar Rp12.533.916 pada tanggal 17 Januari 2020 (Catatan 14f).

On December 17, 2019, MI received Tax Overpaxment Assessment Letter (SKPLB) No. 00151/407/17/007/19 of VAT for the fiscal year 2017 amounting to Rp4,827,312,343 from the total claims of Rp4,868,335,510. The SKPLB has been received by MI amounting to Rp4,814,778,427, after net with Tax Collection Letter (STP) amounting to Rp12,533,916 on January 17, 2020 (Note 14f).

December 31, 2020

Pajak Dibayar di Muka (lanjutan) Prepaid Taxes (continued)

c. c.

Entitas Induk The Company

Pajak kini Current Tax

Pajak tangguhan Deffered Tax

Pajak tangguhan yang timbul Deffered tax

dari pengakuan dan relating to origination

pengembalian perbedaan and reversal of

temporer temporary differences

Penyesuaian pajak tangguhan Adjustments to deffered tax

akibat perubahan tarif dan attributable to changes in

undang-undang pajak tax rates and laws

Penyesuaian atas pajak Adjustment on deffered

tangguhan tax

Sub total Sub total

Entitas Anak The Subsidiaries

Pajak kini Current tax

Pajak tangguhan Deffered tax

Pajak tangguhan yang timbul Deffered tax

dari pengakuan dan relating to origination

pengembalian perbedaan and reversal of temporary

temporer differences

Penyesuaian pajak tangguhan Adjustments to deffered tax

akibat perubahan tarif dan attributable to changes in

undang-undang pajak tax rates and laws

Sub total Sub total

Beban Pajak Penghasilan Income Tax Expense

d. d.

Laba (rugi) sebelum beban pajak Income (loss) before income

penghasilan menurut laporan tax as shown in the

laba rugi dan penghasilan consolidated statement of

komprehensif lain profit or loss and

konsolidasian other comprehensive income

Ditambah: Add:

Rugi (laba) Entitas Anak sebelum Loss (profit) before income

pajak penghasilan tax of Subsidiaries

Eliminasi untuk konsolidasi Eliminated on consolidation

Laba kena pajak Entitas Induk Income before income tax of

sebelum pajak penghasilan the Company

(1.360.074.855)

Rekonsiliasi antara laba (rugi) sebelum pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak Entitas Induk untuk periode yang berakhir pada tanggal-tanggal 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:

The reconciliations of income (loss) before income tax, as presented in the consolidated statement of profit or loss and other comprehensive income, with the Company‟s taxable income for the periods ended March 31, 2021 and December 31, 2020 are as follows:

14. PERPAJAKAN (lanjutan) TAXATION (continued)

5.136.367.130

d. d.

Beda temporer: Temporary differences:

Imbalan kerja Employee benefits

Penyusutan aset Depreciation of property,

tetap plant and equipment

Beda permanen: Permanent differences:

Beban yang tidak dapat Non-deductible

dikurangkan secara pajak expenses

Pendapatan keuangan yang Income subjected to

dikenai pajak final final tax

Laba kena pajak - Entitas Induk Taxable income - the Company

Laba kena pajak (dibulatkan) Taxable income (rounded)

Entitas Induk The Company

Entitas Anak Subsidiaries

Beban pajak kini Current tax expense

Entitas Induk The Company

Entitas Anak Subsidiaries

Total beban pajak kini Total current tax expense

Dikurangi pajak dibayar di muka Less prepaid taxes:

Entitas Induk The Company

Entitas Anak Subsidiaries

Total pajak dibayar dimuka Total prepaid taxes

Utang pajak penghasilan - Income tax paxable -

Pasal 29 Article 29

Entitas Induk The Company

Entitas Anak Subsidiaries

Total utang pajak penghasilan Total income tax paxable

- Pasal 29 - Article 29

Tagihan restitusi pajak Claims for tax

penghasilan refund

Entitas Anak Subsidiaries

Total tagihan restitusi pajak Total Claims for tax

penghasilan refund

Perhitungan beban pajak kini dan utang pajak penghasilan untuk periode-periode yang berakhir pada tanggal 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:

The computations of current tax expense and corporate tax paxable for the periods ended March 31, 2021 and December 31, 2020 are as follows:

31 Maret 2021/

Laba kena pajak yang akan dan telah dilaporkan Entitas Induk dalam Surat Pemberitahuan Tahunan Pajak Penghasilan Badan untuk periode fiskal 31 Maret 2021 dan 31 Desember 2020 didasarkan pada rekonsiliasi sebagaimana yang disajikan di atas.

Taxable income which will be and had reported by the Company in its March 31, 2021 and December 31, 2020 fiscal period Annual Corporate Income Tax Returns was based on the reconciliation as presented above.

31 Maret 2021/

Pajak Penghasilan - Kini (lanjutan) Income Tax - Current (continued)

d. d.

Laba (rugi) sebelum beban pajak Income (loss) before income tax

penghasilan menurut laporan as shown in the consolidated

laba rugi dan penghasilan statement of profit or loss andother

komprehensif lain konsolidasian comprehensive income

Ditambah: Add:

Rugi (laba) Entitas Anak Loss (profit) before income tax

sebelum pajak penghasilan of Subsidiaries

Eliminasi untuk konsolidasian Elminated on consolidation

Laba Entitas Induk sebelum beban Income before tax expense

pajak penghasilan of the Company

Pajak dihitung pada tarif pajak Tax calculated based on applicable

yang berlaku tax rate

Dampak saldo pajak tangguhan Adjustment

karena perubahan tarif pajak due to change in

penghasilan tax rate

Pengaruh pajak atas beda Tax effect of the Company‟s

permanen Entitas Induk permanent differences

Penyesuaian pajak tangguhan Adjustment on deferred tax

Efek pembulatan Rounding effect

Beban pajak penghasilan Income tax expense

- Entitas Induk - the Company

Manfaat (beban) pajak penghasilan Income tax benefit (expense)

Entitas Induk The Company

Entitas Anak Subsidiaries

Beban Pajak Penghasilan - Neto Income Tax Expense - Net

e. d.

Entitas Induk The Company

Dikreditkan (dibebankan) ke laba rugi Credited (charged) to profit or loss

Penyusutan Depreciation of property, plant

aset tetap and equipment

Imbalan kerja Employee benefits

Sub Total Sub Total

Dikreditkan ke penghasilan Credited to other comprehensive

komprehensif lain income

Imbalan kerja Employee benefits

14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)

Pajak Penghasilan - Kini (lanjutan) Income Tax - Current (continued)

(2.487.582.381)

Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan seperti yang dilaporkan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:

The reconciliations between the income tax expense calculated by applying the applicable tax rate on the income before income tax as shown in the consolidated statement of profit or loss and other comprehensive income are as follows: Rincian manfaat (beban) pajak tangguhan untuk periode

yang berakhir pada tanggal 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:

Details of income tax benefit (expense) of deferred tax assets for the periods ended March 31, 2021 and December 31, 2020 are as follows:

31 Maret 2021/

e. d.

Entitas Anak Subsidiaries

Dikreditkan ke laba rugi Credited to profit or loss

Rugi Fiskal Fiscal loss

Sewa Leases

Imbalan kerja Employee benefits

Sub Total Sub Total

Dikreditkan (bebankan) ke Credited (charged) to other

penghasilan Comprehensive

komprehensif lain Income

Imbalan kerja Employee benefits

Total atas Entitas Anak Total of Subsidiaries

Total Total

Entitas Induk The Company

Penyusutan Depreciation of property, plant,

aset tetap and equipment

Imbalan kerja

Entitas Anak Subsidiaries

Rugi fiskal Fiscal loss

Imbalan kerja Employee benefits

Sewa Leases

Total aset pajak tangguhan 8.639.742.361 Total deffered tax assets

Manajemen Grup berkeyakinan bahwa taksiran laba kena pajak masa mendatang akan memadai untuk mengkompensasi sebagian atau seluruh manfaat aset pajak tangguhan.

The Group‟s management believes that the future taxable profits will be sufficient to compensate against a part of or the entire benefit of the deferred tax assets.

328.635.087

2.795.971.600

3.164.086.149

3.184.956.450

2.795.971.600

427.052.408

328.635.087

8.749.379.923

31 Desember 2020/

December 31, 2020

1.952.381.965

2.795.971.600

422.024.696

284.407.649

2.012.764.378

Deferred tax assets as of March 31, 2021 and December 31, 2020, are as follows:

31 Maret 2021/

March 31, 2021 (65.154.886)

15.899.738

(20.927.448)

1.441.613.806

3.232.573.074

68.486.925

39.479.462

(44.227.438)

3.184.956.451

(49.255.148)

(109.637.561)

Aset pajak tangguhan pada tanggal 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:

December 31, 2020

Pajak Penghasilan - Tangguhan (lanjutan) Income Tax - Deffered (continued) 31 Maret 2021/ 31 Desember 2020/

March 31, 2021

f. f.

Tahun pajak 2019 Fiscal year 2019

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 22 Income tax - Article 22

PPh - Pasal 25 Income tax - Article 25

Tahun pajak 2020 Fiscal year 2017

PPh - Pasal 25 Income tax - Article 25

Total Total

Tahun pajak 2020 Fiscal year 2020

PPh - Pasal 4 (2) Income tax - Article 4(2)

PPh - Pasal 4 (2) Income tax - Article 4(2)

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 23 Income tax - Article 23

PPh - Pasal 23 Income tax - Article 23

Total Total

100.000 13/10/20 00187/103/20/007/20 100.000 13/10/20

04/02/20 00001/102/19/421/20 3.793.000

Entitas Induk The Company

Selama tahun 2020 dan 2019, Grup menerima beberapa Surat Tagihan Pajak (STP) dengan rincian sebagai berikut:

In 2020 and 2019, the Group received several Tax Collection Letters (STP) with details as follows:

03/09/20 00058/106/19/441/20 1.700.585

6.774.347

Entitas Anak Subsidiaries

MI MI

13/10/20 00094/140/20/007/20 1.720.274 13/10/20 00095/140/20/007/20 100.000

13/10/20 00393/101/20/007/20

Tanggal STP/

Date of STP

Denda, Bunga dan Kurang Bayar

Pajak/

Penalty, Tax Interest and Underpaxment Nomor STP/

STP Number

04/02/20 00002/102/19/421/20

14. TAXATION (continued) PERPAJAKAN (lanjutan)

00005/102/19/421/20

2.396.343

04/02/20 00008/102/19/421/20 1.853.280 04/02/20 00007/102/19/421/20 1.682.620 04/02/20 00010/102/19/421/20 1.674.925 04/02/20 00006/102/19/421/20 1.275.558

Surat Ketetapan Pajak Tax Collection Letters

1.230.378

929.681

13/10/20 00394/101/20/007/20

00186/103/20/007/20 3.824.392 18.721.791

Tanggal STP/

Date of STP

Denda, Bunga dan Kurang Bayar

Pajak/

Penalty, Tax Interest and Underpaxment Nomor STP/

STP Number

04/02/20 00009/102/19/421/20 1.086.794 04/02/20 00003/102/19/421/20 854.682 04/02/20 00004/102/19/421/20 640.412

04/02/20 533.214

04/02/20 00058/106/19/441/20

14.

f. f.

Tahun pajak 2017 Fiscal year 2017

PPh - Pasal 21 Income tax - Article 21

Tahun pajak 2019 Fiscal year 2017

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 21 Income tax - Article 21

Tahun pajak 2020 Fiscal year 2020

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 21 Income tax - Article 21

Total Total

Tahun pajak 2016 Fiscal year 2016

PPh - Pasal 25 Income tax - Article 25

PPh - Pasal 25 Income tax - Article 25

Pajak Pertambahan Nilai Value Added Tax

Tahun pajak 2017 Fiscal year 2017

PPh - Pasal 23 Income tax - Article 23

PPh - Pasal 25 Income tax - Article 25

Pajak Pertambahan Nilai Value Added Tax

Pajak Pertambahan Nilai Value Added Tax

Total Total

Tahun pajak 2020 Fiscal year 2020

Pajak Pertambahan Nilai Value Added Tax

Pajak Pertambahan Nilai Value Added Tax

Total Total

30/01/20

00001/207/16/423/20 124.161.693

30/01/20 00001/206/17/423/20 102.278.832

602.886.057

PBM

12.125.578

30/01/20 00047/107/17/423/20 5.898.295 08/09/20 00842/101/19/044/20 100.000

STP Number

08/09/20

21/09/20 00284/107/20/044/20 500.000 21/09/20 00285/107/20/044/20 500.000 1.000.000

Denda, Bunga dan Kurang Bayar

Pajak/

Penalty, Tax Interest and Underpaxment Nomor STP/

STP Number 30/01/20

00001/207/17/423/20

PBM

Tanggal STP/

Date of STP

Denda, Bunga dan Kurang Bayar

Pajak/

Penalty, Tax Interest and Underpaxment Nomor STP/

STP Number

30/01/20 00001/203/17/423/20

00001/206/16/423/20 286.071.475 30/01/20

08/09/20 00841/101/19/044/20 100.000 08/09/20 00840/101/19/044/20 100.000

SL SL

55.571.582

Surat Ketetapan Pajak (lanjutan) Tax Collection Letters (lanjutan)

PMK PMK

Tanggal STP/

Date of STP

Denda, Bunga dan Kurang Bayar

Pajak/

Penalty, Tax Interest and Underpaxment Nomor STP/

08/09/20

Entitas Anak (lanjutan) Subsidiaries (continued)

00839/101/19/044/20 100.000 00447/101/17/044/20 100.000

30/01/20 00001/207/16/423/20 16.778.602 08/09/20 00180/101/20/044/20 100.000 08/09/20 00181/101/20/044/20 100.000

Tanggal STP/

Date of STP

700.000

f. f.

Tahun pajak 2019 Fiscal year 2019

PPh - Pasal 25 Income tax - Article 25

Total Total

Tahun pajak 2016 Fiscal year 2016

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 23 Income tax - Article 23

PPh - Pasal 25 Income tax - Article 25

PPh - Pasal 25 Income tax - Article 25

PPh - Pasal 25 Income tax - Article 25

Pajak Pertambahan Nilai Value Added Tax

Pajak Pertambahan Nilai Value Added Tax

Pajak Pertambahan Nilai Value Added Tax

Pajak Pertambahan Nilai Value Added Tax

Total Total

Tahun pajak 2016 Fiscal year 2016

PPh - Pasal 21 Income tax - Article 21

Tahun pajak 2018 Fiscal year 2018

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 21 Income tax - Article 21

Tahun pajak 2019 Fiscal year 2018

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 21 Income tax - Article 21

PPh - Pasal 21 Income tax - Article 21

Total Total

14/05/20 00169/101/19/613/20 112.091

14. PERPAJAKAN (lanjutan) TAXATION (continued)

Surat Ketetapan Pajak (lanjutan) Tax Collection Letters (lanjutan)

00171/101/19/613/20 112.091 479.896 14/05/20 00170/101/19/613/20 112.091 04/08/20 00078/107/16/512/20 5.548.553 20/04/20 00019/107/16/512/20 47.545 20/04/20 00020/107/16/512/20 11.036 53.220.017

BCS

157.862

157.862

BCG BCG

Tanggal STP/

Date of STP

Denda, Bunga dan Kurang Bayar

Pajak/

Penalty, Tax Interest and Underpaxment

BCS

14/05/20 00073/101/16/613/20

14/05/20

CK CK

Tanggal STP/

Date of STP

Denda, Bunga dan Kurang Bayar

Pajak/

Penalty, Tax Interest and Underpaxment Nomor STP/

20/04/20 00008/101/16/512/20 25.896 04/08/20 00040/203/16/512/20 1.721.420

76.629

14/05/20 00136/101/18/613/20 35.975 14/05/20 00135/101/18/613/20 31.019 Tanggal STP/

Date of STP

Denda, Bunga dan Kurang Bayar

Pajak/

Penalty, Tax Interest and Underpaxment Nomor STP/

STP Number

Entitas Anak (lanjutan) Subsidiaries (continued)

STP Number

04/08/20 00014/207/16/512/20 25.818.261 04/08/20 00005/206/16/512/20 18.438.238 20/04/20 00005/106/16/512/20 1.603.746 20/04/20 00006/106/16/512/20 5.322

13/05/20 00536/106/19/044/20

Nomor STP/

STP Number 14.

f. f.

g. g.

h. h.

• •

• •

• •

Pihak ketiga Third Parties

Pihak berelasi (Catatan 3 dan 33) Related Parties (Notes 3 and 33)

Total Total

31 Desember 2020/

December 31, 2020 17.986.574.938

45.994.130.684

63.980.705.622

15. UTANG USAHA 15.

Surat Ketetapan Pajak (lanjutan) Tax Collection Letters (lanjutan) Pada tahun yang berakhir pada tanggal 31 Desember

2020 STP tersebut sejumlah Rp684.632.988 disajikan dalam akun “Beban dan Denda Pajak” sebagai bagian dari “Beban Usaha - Umum dan Administrasi” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.

For the years ended December 31, 2020, these STP amounted to a total of Rp684,632,988 presented in “Tax Expenses and Penalty” as part of “Operating Expenses -General and Administrative” in the consolidated statement of profit or loss and other comprehensive income.

Tagihan Restitusi Pajak Claims for Tax Refund

Pada tanggal 5 Juni 2020, BCS menerima Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak No. SS-66/WPJ.11/KP.0307/2020 atas Pajak Penghasilan Badan untuk tahun pajak 2019 sebesar Rp35.208.615. Atas surat tersebut telah diterima diterima tunai seluruhnya oleh BCS pada tanggal 26 Juni 2021

On June 5, 2020, BCS received Decision Letter of Preliminary Refund from Tax Overpaxment No. SS-66/WPJ.11/KP.0307/2020 of Corporate Income Tax for the fiscal year 2019 amounting to Rp35,208,615. The letter has been received in full in cash on June 26, 2021.

Perubahan Tarif Pajak Badan Changes in Corporate Tax Rate Pada tanggal 31 Maret 2020, sebagai bagian dari

stimulus eknomi untuk perlindungan dampak COVID-19, Pemerintah Republik Indonesia mengumumkan Peraturan Pemerintah Pengganti Undang-undang (“Perpu”) No. 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan COVID - 19 dan/atau Dalam Rangka Menghadapi Ancaman yang Membahaxakan Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan.

On March 31, 2020, as part of the economic stimulus protection against the impact of COVID-19, the Government of the Republic of Indonesia announced Government Regulation in Lieu of Acts (“Perpu”) No. 1 Year 2020 Regarding State Financial Policy and Financial System Stability for Handling of COVID-19 Pandemic and/or in Order to Counter Threats which are Dangerous to National Economy and/or Financial System Stability.

Perpu No. 1 Tahun 2020 mengatur, antara lain, penurunan tarif pajak badan sebagai berikut:

Perpu No. 1 Year 2020 regulates, among others, a decrease in the corporate tax rate as follows:

Untuk tahun pajak 2020 dan 2021: dari 25% menjadi 22%;

For fiscal years 2020 and 2021: from 25% to 22%;

Mulai tahun pajak 2022: dari 22% menjadi 20%; dan Starting fiscal year 2022: from 22% to 20%; and

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