Berdasarkan perjanjian pinjaman No.
391/BBL-GSH-COMM/PPP/XII/2021 tanggal 28 Desember 2021, Perusahaan juga mendapatkan fasilitas Demand Loan 2 (DL2) Back to Back sebesar Rp 30.000.000.000.
Based on the loan agreement No. 391/BBL-GSH-COMM/PPP/XII/2021 dated 28 December 2021, the Company also received a Demand Loan 2 (DL2) Back to Back facility of Rp 30,000,000,000.
Berdasarkan Akta Notaris No. 87 tanggal 28 Desember 2021, menerangkan mengenai perubahan jangka waktu fasilitas DL 1, DL 2 back to back, Combine Trade Facility (TPF, LC, TR) menjadi tanggal 27 November 2022.
Khusus untuk Combine Trade Facility (TPF, LC, TR) diberikan tenor facility maksimal 6 bulan semenjak pencairan dilakukan. Pinjaman ini dikenakan bunga
sebesar 8% per tahun. Saldo pada akhir periode 31 Desember 2021 sebesar Rp 65.000.000.000 dan 31 Desember 2020 sebesar Rp 21.467.684.107.
Based on Notary Deed No. 87 dated 28 December 2021, explaining the change in the duration of DL 1, DL 2 back to back facilities, Combine Trade Facility (TPF, LC, TR) to 27 November 2022. Especially for combine trade facility (TPF, LC, TR) given a maximum tenor facility of 6 months since the disbursement is carried out. This loan is subject to interest at 8% per annum. Balance at the end of period 31 December 2021 amounting to
Rp 65,000,000,000 and 31 December 2020 amounting to Rp 21,467,684,107.
Pinjaman ini dijamin dengan tanah milik Perusahaan seluas 3,4 hektar dengan hak legal atas tanah berupa SHGB No. 1/Cibodas yang berlokasi di Desa Cibodas, Pacet, Cianjur, Jawa Barat, berikut bangunan di atas tanah tersebut dan tambahan jaminan dengan tanah seluas 3.400 m2 dengan hak legal atas tanah berupa SHGB No. 09421/Medang yang berlokasi di Kampung Carang Pulang RT 001 RW 02, Medang, Pagedangan, Kabupaten Tangerang dan tambahan jaminan berupa tanah dan bangunan dengan hak legal atas tanah berupa
SHGB yang berlokasi di Jl. Daan Mogot KM 13, Rawa Buaya, Cengkareng, Jakarta Barat (Catatan 11 dan
18) dan tambahan deposito (Catatan 4) Perusahaan SHGB No. 1/Cibodas located in Cibodas Village, Pacet, Cianjur, West Java, along with buildings on the land and additional guarantees with land covering an area of 3,400 m2 with legal rights to land in the form of SHGB No. 09421/Medang located in Kampung Carang Pulang RT 001 RW 02, Medang, Pagedangan, Tangerang Regency and additional guarantees in the form of land and buildings with legal rights to land in the form of SHGB located on Jl. Daan Mogot KM 13, Rawa Buaya, Cengkareng, West Jakarta (Notes 11 and 18) and additional deposits (Note 4) of the Company amounting to Rp 30,000,000,000 and additional fiduciary guarantees on supplies (Note 7) worth Rp 21,250,000,000 and business receivables (Note 5) amounting to Rp 60,000,000,000.
Perjanjian pinjaman ini mencakup persyaratan antara lain :
• Meminta persetujuan dari kreditur sebelum mengubah struktur organisasi baik melalui penggabungan usaha, penyatuan, konsolidasi, reorganisasi, maupun mengubah anggaran dasar, susunan pemegang saham, direksi dan komisaris.
• Pembayaran dividen diperbolehkan maksimal 30%
dari laba bersih setelah pajak sebelumnya.
E M
The loan agreement includes several requirements, such as :
• Obtaining the approval from the creditors before changing the organization structure
through merger, acquisition, consolidation and reorganization, amending the articles of
association, composition of shareholders, directors and commissioners.
• Dividend payments are allowed a maximum of 30%
of the net profit after previous taxes.
Perjanjian pinjaman ini juga mengatur Perusahaan untuk menjaga rasio keuangan sebagai berikut:
• Debt equity ratio maksimal adalah 3 (tiga) kali.
• Debt service coverage ratio minimal 1,25 (satu
a. Berdasarkan Pemasok d. a. By Supplier
2 0 2 1 2 0 2 0
Pemasok dalam negeri 91.558.372.528 7.488.323.612 Domestic supplier
Pemasok luar negeri 3.842.113.792 1.770.803.120 Foreign supplier
Jumlah 95.400.486.320 9.259.126.732 T o t a l
b. Berdasarkan Umur e. b. By Age
2 0 2 1 2 0 2 0
Belum jatuh tempo 49.427.995.455 7.319.622.442 Not yet due
1 - 30 hari 33.230.008.298 1.894.647.946 1 - 30 days
31 - 60 hari 11.051.856.262 44.856.344 31 – 60 days
Lebih dari 60 hari 1.690.626.305 - More than 60 days
Jumlah 95.400.486.320 9.259.126.732 T o t a l
c. Berdasarkan Mata Uang f. c. By Currency
2 0 2 1 2 0 2 0
Rupiah 92.069.288.428 7.488.323.612 Rupiah
Dolar Amerika Serikat 1.360.182.470 486.536.506 United States Dollar
Euro 1.971.015.422 1.284.266.614 Euro
Jumlah 95.400.486.320 9.259.126.732 T o t a l
Tidak terdapat jaminan yang diberikan atas utang usaha.
g. There’s no guarantee that given for trade payable.
16. PERPAJAKAN 16. TAXATION
a. Pajak dibayar di muka h. a. Prepaid taxes
2 0 2 1 2 0 2 0
Bagian entitas anak Subsidiaries portion
Pajak dibayar di muka: Prepaid taxes:
Pasal 28a 4.396.983.466 - Article 28a
Pajak Masukan 432.842.621 - Value Added Tax In
Jumlah 4.829.826.087 - T o t a l
b. Utang Pajak i. b. Taxes Payable
2 0 2 1 2 0 2 0
Pajak penghasilan: Income taxes:
Pasal 4 (2) 107.447.671 12.905.559 Article 4 (2)
Pasal 21 850.567.156 1.161.614.190 Article 21
Pasal 22 109.315.509 66.861.785 Article 22
Pasal 23 399.281.269 39.545.852 Article 23
Pasal 25 417.416.957 512.684.920 Article 25
Pasal 29 (Catatan 16d) 802.547 3.632.453.046 Article 29 (Note 16d) Pajak Pertambahan Nilai 333.605.382 1.509.996.216 Value Added Tax
Jumlah 2.218.436.491 6.936.061.568 T o t a l
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. PERPAJAKAN (Lanjutan) 16. TAXATION (Continued)
c. Beban Pajak Penghasilan j. c. Income Tax Expenses
2 0 2 1 2 0 2 0
Pajak kini (Catatan 16d) 5.500.293.260 7.003.544.240 Current tax (Note 16d)
Pajak tangguhan (Catatan 16e) ( 2.167.914.745) 534.300.274 Deferred tax (Note 16e)
Jumlah 3.332.378.515 7.537.844.514 T o t a l
d. Pajak Kini k. d. Current Tax
2 0 2 1 2 0 2 0
Laba sebelum pajak menurut Profit before tax per consolidated
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian 8.811.330.955 - comprehensive income
Rugi entitas anak sebelum Loss before income tax
pajak penghasilan ( 150.313.837) - of subsidiaries
Laba sebelum pajak menurut Profit before tax per statements of
laporan laba rugi dan penghasilan profit or loss and other
komprehensif lain - Perusahaan 8.961.644.792 29.642.208.781 comprehensive income - The Company
Perbedaan temporer: Temporary differences:
Perbedaan penyusutan Difference between commercial
komersial dan fiskal 6.262.471.949 ( 1.016.758.622) and fiscal depreciation
Imbalan pasca-kerja 2.073.785.258 5.117.538.021 Post-employment benefits
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 825.940.658 2.777.801.771 losses on receivables
Pembayaran liabilitas Payment of
post-imbalan pasca-kerja ( 1.082.844.272) ( 5.870.591.544) employment benefits liability Laba atas modifikasi
sewa pembiayaan ( 224.432.745) - Gain on lease modification
Angsuran sewa pembiayaan ( 5.358.337.586) - Finance lease payment
Provisi 6.613.965.051 - Provision
Beban bunga sewa 743.609.620 - Interest of lease
Perbedaan tetap: Permanent differences:
Jamuan 533.431.274 187.697.537 Entertainment
Penghasilan keuangan ( 291.483.948) ( 63.383.806) Finance income
Lainnya 5.943.583.735 1.059.780.029 Others
Jumlah 6.185.531.061 1.184.093.760 T o t a l
Laba kena pajak 25.001.333.786 31.834.292.167 Taxable profit Taksiran laba kena pajak - pembulatan 25.001.333.000 31.834.292.000 Estimated taxable profit - rounded
Beban Pajak Kini 5.500.293.260 7.003.544.240 Current Income Tax
Dikurangi Pajak Penghasilan
di bayar di muka: Less prepaid Income Taxes:
- Pasal 22 ( 649.635.907) ( 400.536.932) Article 22
-- Pasal 23 ( 352.844.381) ( 299.191.041) Article 23
-- Pasal 25 ( 4.497.010.425) ( 2.671.363.221) Article 25
-Jumlah ( 5.499.490.713) ( 3.371.091.194) T o t a l
Taksiran Utang Pajak Kini - Pasal 29 802.547 3.632.453.046 Estimated Current Tax payable - Article 29
Laba kena pajak hasil rekonsiliasi menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan Badan pada periode pelaporan.
l. The amount of taxable profit are use as underlaying amount of the Company’s Corporate Income Tax of each reporting period.
d. Pajak Kini (Lanjutan) m. d. Current Tax (Continued) Aset dan liabilitas pajak tangguhan per 31 Desember
2021 telah dihitung dengan memperhitungkan perubahan tarif pajak yang diharapkan berlaku pada saat realisasi.
n. Deferred tax assets and liabilities as of 31 December 2021 have been calculated based on respective amendment of tax rate to be prevailing at the time they realise in future.
Pada laporan keuangan konsolidasian per 31 Desember 2021 dan 2020, jumlah laba kena pajak didasarkan atas perhitungan sementara. Jumlah tersebut mungkin berbeda dari laba kena pajak yang dilaporkan dalam Surat Pemberitahuan Tahunan (“SPT”) pajak penghasilan badan. Perseroan telah menyampaikan jumlah laba kena pajak untuk periode fiskal yang berakhir 31 Desember 2021 dan 2020 kepada Direktorat Jenderal Pajak (“DJP”).
o. For the consolidated financial statement as of 31 December 2021 and 2020, the amount of taxable profit are based on preliminary calculations. These amount may differ from taxable income reported in the corporate income tax returns (“CIT”). The Company and its subsidiaries has submitted the corporate income tax return for the period ended 31 December 2021 and 2020 to Directorate General of Tax (“DGT”).
e. Pajak Tangguhan p. e. Deferred Tax
Dibebankan ke Dikreditkan penghasilan (dibebankan) ke komprehensif lain/
Entitas anak yang laporan laba rugi Charged
1 Januari/ baru akuisisi/ Credited (charged) to other 31 Desember/
1 January Newly acquired to statements of comprehensive Penyesuaian/ 31 December
2 0 2 1 subsidiaries profit or loss income Adjustment 2 0 2 1
Aset Pajak Tangguhan Deferred Tax Assets
Imbalan pasca-kerja 4.001.164.817 691.464.130 509.976.315 ( 974.254.739) - 4.228.350.523 Post-employment benefits
Rugi fiskal - - - - ( 284.753.714) ( 284.753.714) Fiscal loss
Cadangan kerugian penurunan Allowance for impairment
nilai piutang 1.457.461.335 93.659.528 255.872.476 - - 1.806.993.339 on receivables
Penyisihan persediaan - 57.388.880 30.133.128 - - 87.522.008 Impairment on inventory
Sewa - - 1.377.743.829 - - 1.377.743.829 Lease
Provisi - - 1.455.081.111 - - 1.455.081.111 Provision
Bunga leasing - - 163.594.116 - - 163.594.116 Interest on lease
Pembayaran pokok leasing - - ( 1.178.843.069) - - ( 1.178.843.069) Payment on lease principal
Keuntungan dari modifikasi leasing ( 49.375.204) - - ( 49.375.204) Gain on lease modification
Amortisasi - ( 42.402.892) 50.674.800 - - 8.271.908 Amortization
Penyusutan ( 2.738.989.722) ( 73.672.596) 1.555.256.754 - - ( 1.257.405.564) Depreciation
Jumlah 2.719.636.430 726.437.050 4.170.114.256 ( 974.254.739) ( 284.753.714) 6.357.179.283 T o t a l
Dibebankan ke Dikreditkan penghasilan (dibebankan) ke komprehensif lain/
Dampak perubahan laporan laba rugi Charged
1 Januari/ tarif pajak/ Credited (charged) to other 31 Desember/
1 January Impact of changes to statements of comprehensive Penyesuaian/ 31 December
2 0 2 0 in tax rate profit or loss income Adjustment 2 0 2 0
Aset Pajak Tangguhan Deferred Tax Assets
Imbalan pasca-kerja 8.197.026.301 ( 983.643.156) ( 165.671.775) ( 3.046.546.553) - 4.001.164.817 Post-employment benefits
Cadangan kerugian penurunan Allowance for impairment
nilai piutang 961.755.619 ( 115.410.674) 611.116.390 - - 1.457.461.335 on receivables
Penyusutan ( 2.858.298.663) 342.995.839 ( 223.686.898) - - ( 2.738.989.722) Depreciation Jumlah 6.300.483.257 ( 756.057.991) 221.757.717 ( 3.046.546.553) - 2.719.636.430 T o t a l
Manajemen berpendapat bahwa aset pajak tangguhan tersebut dapat dipulihkan kembali melalui penghasilan kena pajak di masa yang akan datang.
Management believes that the above deferred tax assets can be fully recovered through future taxable income.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. PERPAJAKAN (Lanjutan) 16. TAXATION (Continued)
f. Rekonsiliasi Laba Sebelum Pajak dengan Tarif Pajak yang Berlaku
q. f. Reconciliation Income Before Tax with Effective Tax Rates
Rekonsiliasi antara jumlah beban pajak dan hasil perkalian tarif pajak yang berlaku dengan laba akuntansi sebelum pajak adalah sebagai
berikut:
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before income tax are as follows:
2 0 2 1 2 0 2 0
Laba sebelum pajak menurut Profit before tax per statements of
laporan laba rugi dan penghasilan of profit or loss and other
komprehensif lain - Perusahaan 8.961.644.792 29.642.208.781 comprehensive income - Perusahaan
Beban pajak sesuai dengan tarif
yang berlaku 1.971.561.854 6.521.285.924 Tax expense at effective tax rate
Dampak perubahan tarif pajak - 756.057.991 Impact of changes in tax rate
Pengaruh pajak atas perbedaan
tetap: Tax effect of permanent differences:
Representasi dan jamuan 117.354.880 41.293.448 Representation and entertain
Penghasilan keuangan ( 64.126.469) ( 13.944.447) Finance income
Lainnya 1.307.588.250 233.151.598 Others
Jumlah 1.360.816.661 260.500.599 T o t a l
Beban Pajak Penghasilan 3.332.378.515 7.537.844.514 Income Tax Expense
17. BEBAN AKRUAL 17. ACCRUALS
2 0 2 1 2 0 2 0
Beban bunga 8.837.500.000 31.727.281 Interest expense
Bonus dan THR 3.841.727.578 - Bonus and THR
Jasa profesional 743.328.400 300.348.000 Professional fees
Listrik, air dan telepon 309.057.637 284.113.444 Electricity, water and telephone
Lain-lain 3.117.735.740 22.573.447 Others
Jumlah 16.849.349.355 638.762.172 T o t a l
18. UTANG BANK JANGKA PANJANG 18. LONG-TERM BANK LOANS
Akun ini terdiri dari: This accounts represents as follow:
2 0 2 1 2 0 2 0
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Pinjaman berjangka Term loan
Perusahaan 65.755.922.640 5.109.107.157 The Company
Entitas anak 6.445.000.000 - Subsidiary
Jumlah 72.200.922.640 5.109.107.157 T o t a l
Dikurangi: L e s s:
Jatuh tempo dalam satu tahun ( 15.858.242.848) ( 1.202.142.852) Current maturities Bagian jangka panjang 56.342.679.792 3.906.964.305 Long-term portion
Perusahaan The Company Berdasarkan Akta Notaris Perjanjian Pinjaman terakhir
No. 87 tanggal 28 Desember 2021 dari Imelda Nur Pane S.H., Notaris di Jakarta Selatan, Perusahaan memperoleh fasilitas pinjaman dari OCBC NISP berupa : 1. Term Loan 2 (TL2) dengan jumlah pokok yang tidak melebihi Rp 8.415.000.000 dengan jangka waktu pelunasan sampai dengan 29 Maret 2025.
2. Term Loan 4 (TL 4) dengan jumlah pokok yang tidak melebihi Rp 12.500.000.000 dengan jangka waktu pelunasan sampai dengan 12 Juli 2029.
3. Term Loan 5 (TL 5) dengan jumlah pokok yang tidak melebihi Rp 50.000.000.000 dengan jangka waktu pelunasan 60 bulan sejak pencairan kredit.
4. Term Loan 6 (TL 6) dengan jumlah pokok yang tidak melebihi Rp 10.000.000.000 dengan jangka waktu pelunasan 96 bulan sejak pencairan kredit.
Based on the Notary Deed of the last Loan Agreement No. 87 dated 28 December 2021 from Imelda Nur Pane S.H., Notary in South Jakarta, the Company obtained a loan facility from OCBC NISP in the form of:
1. Term Loan 2 (TL2) with a principal amount that does not exceed Rp 8,415,000,000 with a repayment period until 29 March 2025.
2. Term Loan 4 (TL 4) with a principal amount that does not exceed Rp 12,500,000,000 with a repayment period until 12 July 2029.
3. Term Loan 5 (TL 5) with a principal amount that does not exceed Rp 50,000,000,000 with a repayment period of 60 months since the credit disbursement.
4. Term Loan 6 (TL 6) with a principal amount that does not exceed Rp 10,000,000,000 with a repayment period of 96 months from the credit disbursement.
Adapun besarnya bunga pinjaman atas semua fasilitas
kredit tersebut adalah sebesat 8% per tahun. The amount of loan interest on all credit facilities is as much as 8% per year.
Perjanjian pinjaman ini juga mengatur Perseroan untuk menjaga rasio keuangan sebagai berikut:
• Debt equity ratio maksimal adalah 3 (tiga) kali.
• Debt service coverage ratio minimal 1,25 (satu koma dua puluh lima) kali.
The Company and its subsidiaries also restricted to meet certain ratio as follows:
• Debt equity ratio maximum is 3 (three).
• Debt service coverage ratio minimum 1.25 (one point twenty five).
Perjanjian pinjaman ini juga mencakup persyaratan memperoleh persetujuan tertulis dari kreditur untuk:
• Mendapatkan pinjaman baru atau tambahan pinjaman dari bank atau lembaga keuangan lain;
• Perubahan susunan pemegang saham
• Likuidasi atau pembubaran Perseroan atau terikat dalam suatu penggabungan usaha, akuisisi atau konsolidasi dengan Perusahaan lain
• Menurunkan modal disetor
• Perubahan kegiatan usaha
• Pemberian hak jaminan atas harta perseroan.
• Perubahan jenis dan skala kegiatan usaha
• Pengalihan seluruh atau sebagian harta Perseroan
• Pembayaran dividen diperbolehkan maksimal 30%
dari laba bersih setelah pajak sebelumnya.
The loan agreement also inclued restricts the Company and its subsidiaries by get approval from creditor on listed acts below:
• Obtain borrowings or top-up facilities from other bank or financial institution
• Changes of shareholder compositions
• Liquidation or dissolved of the Company or bound in a merger, acquisition or consolidation with other company
• Decreased of paid-in capital
• Changes of business activities
• Granting of collateral of the Company’s assets
• Changes of the type and scale of business activity
• Transfer of all or partly of the Company’s assets
• Dividend payments are allowed a maximum of 30%
of the net profit after previous taxes.
Pinjaman ini dijamin bersamaan dengan pinjaman bank
OCBC NISP jangka pendek (Catatan 11 dan 14). This loan facilities secured inline with OCBC NISP short-term bank loan (Notes 11 and 14).
Entitas Anak Subsidiary
PT Holi Pharma, entitas anak, pada tanggal 15 November 2021 memperoleh fasilitas pinjaman dari PT Bank OCBC NISP Tbk (OCBC) berupa pinjaman rekening koran sebesar Rp 15.000.000.000, Demand Loan Structure
sebesar Rp 40.000.000.000. dan term loan sebesar Rp 6.445.000.000. Tingkat bunga pinjaman sebesar 8,5%
per tahun, jatuh tempo Januari 2024 dan dijamin dengan paripasu jaminan kredit fasilitas Perusahaan berupa tanah dan bangunan, deposito, piutang dagang dan persediaan Perusahaan.
PT Holi Pharma, a subsidiary, on 15 November 2021 obtained loan facilities from PT Bank OCBC NISP Tbk (OCBC) consists of overdraft amounting to Rp 15,000,000,000, Demand Loan Structures amounting to Rp 40,000,000,000 and term loan amounting to Rp 6,455,000,000. These loans bears 8.5% per annum and will due on January 2024 and pari passu collateralized of the Company’s loans of land and building, time deposits, trade receivables and inventories of the Company.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG BANK JANGKA PANJANG (Lanjutan) 18. LONG-TERM BANK LOAN (Continued)