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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