2 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
17. TAXATION (Continued) b. Taxes Payable
The details as of September 30, 2020 and December 31, 2019 are as follows:
30 September 2020 31 Desember 2019*
Perusahaan The Company
Pajak Penghasilan Pasal 21 12,605,800 9,232,990 Income Tax Article 21 Pajak Penghasilan Pasal 26 5,000,000 5,000,000 Income Tax Article 26 Pajak Penghasilan Pasal 23 3,227,722 690,000 Income Tax Article 23
Total 20,833,522 14,922,990 Total
Entitas Anak Subsidiaries
Pajak Penghasilan Pasal 4 (2) 811,519,842 1,140,027,589 Income Tax Article 4 (2) Pajak Pertambahan Nilai 713,387,439 649,373,380 Value Added Tax Pajak Penghasilan Pasal 23 133,381,344 80,703,557 Income Tax Article 23 Pajak Pembangunan I 98,175,262 630,518,337 Development Tax I Pajak Penghasilan Pasal 21 9,988,081 117,473,920 Income Tax Article 21 Pajak Penghasilan Pasal 29 - 657,535,892 Income Tax Article 29 Pajak Penghasilan Pasal 26 - 40,959,288 Income Tax Article 26 Pajak Penghasilan Pasal 25 - 7,788,944 Income Tax Article 25 Pajak Penghasilan Final - 3,354,519 Income Tax Final
Total 1,766,451,968 3,327,735,426 Total
TOTAL 1,787,285,490 3,342,658,416 TOTAL
Grup akan menyelesaikan seluruh liabilitas perpajakan lainnya, jika ada, pada saat jatuh tempo.
The Group will settle other tax obligations, if any, as and when they fall due.
c. Pajak Kini Perusahaan
Perusahaan menerapkan PP No. 23, sehingga Perusahaan tidak menghitung rekonsiliasi antara laba (rugi) sebelum pajak penghasilan.
c. Current Tax The Company
The Company implemented PP No. 23, the Group does not calculate a reconciliation of income (loss) before income tax.
d. Pajak Tangguhan
Pengaruh aset dan liabilitas pajak tangguhan atas beda temporer yang signifikan antara laporan komersial dan fiskal untuk tahun yang berakhir pada tanggal-tanggal 30 September 2020 dan 31 Desember 2019 adalah sebagai berikut:
d. Deferred Tax
The effects of deferred tax assets and liabilities arising from the significant temporary differences between commercial and fiscal purposes for the years ended September 30, 2020 and December 31, 2019 are as follows:
87 17. PERPAJAKAN (Lanjutan)
d. Pajak Tangguhan (Lanjutan)
17. TAXATION (Continued) d. Deferred Tax (Continued)
Dikreditkan (Dibebankan) ke Penghasilan Dikreditkan Komprehensif Lain/
(Dibebankan) ke Credited
Laba Rugi/ (Charged) to
1 Januari/ Credited Other 30 September
January 1, (Charged) to Comprehensive September 30,
2 0 2 0 Profit or Loss Income 2 0 2 0
Entitas Anak Subsidiaries
Depreciation of Property and Penyusutan Aset Tetap (2,598,186,202) (6,850,931) - (2,605,037,133) Eqiupment
Estimasi Imbalan Kerja 444,039,262 - - 444,039,262 Estimated Employee Benefits Jumlah (2,154,146,940) (6,850,931) - (2,160,997,871) Total
30 September 2020
Dikreditkan (Dibebankan) ke Penghasilan Dikreditkan Komprehensif Lain/
(Dibebankan) ke Credited
Laba Rugi/ (Charged) to
1 Januari/ Credited Other 31 Desember
January 1, (Charged) to Comprehensive December 31,
2 0 1 9 Profit or Loss Income 2 0 1 9
Entitas Anak Subsidiaries
Depreciation of Property and Penyusutan Aset Tetap (2,589,051,250) (9,134,952) - (2,598,186,202) Eqiupment
Estimasi Imbalan Kerja 178,850,250 134,402,455 130,786,557 444,039,262 Estimated Employee Benefits Jumlah (2,410,201,000) 125,267,503 130,786,557 (2,154,146,940) Total
31 Desember 2019
Pengampunan Pajak Perusahaan
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) tanggal 30 September 2016, aset pengampunan pajak yang ditetapkan dalam SKPP adalah sebesar Rp 200.000.000 dan telah dicatat sebagai Aset Pengampunan Pajak dan Tambahan Modal Disetor.
Beban penyusutan atas aset pengampunan pajak masing-masing sebesar Rp 33.333.325 dan Rp 50.000.004 per 30 September 2020 dan 31 Desember 2019 (Catatan 30).
Tax Amnesty The Company
Based on the Tax Amnesty Approval Letter (SKPP) dated September 30, 2016, the tax amnesty assets set out in the SKPP amounted to Rp 200,000,000, recorded as Tax Amnesty Assets and Additional Paid-in Capital.
Depreciation expense on tax amnesty assets amounted to Rp 33,333,325 and Rp 50,000,004 as of September 30, 2020 and December 31, 2019, respectively (Note 30).
17. PERPAJAKAN (Lanjutan) Pengampunan Pajak (Lanjutan)
17. TAXATION (Continued)
Tax Amnesty (Continued) Entitas Anak
PT Tri Daya Investindo
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) tanggal 28 September 2016, aset pengampunan pajak yang ditetapkan dalam SKPP adalah sebesar Rp 10.176.000.000 dan telah dicatat sebagai Aset Pengampunan Pajak - Piutang Lain-lain - Pihak Berelasi dan Tambahan Modal Disetor.
Subsidiaries
PT Tri Daya Investindo
Based on the Tax Amnesty Approval Letter (SKPP) dated September 28, 2016, the tax amnesty asset set out in the SKPP amounted to Rp 10,176,000,000, recorded as Tax Amnesty Assets - Other Receivables and Additional Paid-in Capital.
PT Grha Swahita
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) tanggal 7 Oktober 2016, aset pengampunan pajak yang ditetapkan dalam SKPP adalah sebesar Rp 200.000.000 dan telah dicatat sebagai Aset Pengampunan Pajak dan Tambahan Modal Disetor.
PT Grha Swahita
Based on the Tax Amnesty Approval Letter (SKPP) dated October 7, 2016, the tax amnesty
assets set out in the SKPP amounted to Rp 200,000,000, recorded as Tax Amnesty Assets
and Additional Paid-in Capital.
Beban penyusutan atas aset pengampunan pajak masing-masing sebesar Rp 37.500.003 dan Rp 50.000.004 per 30 September 2020 dan 31 Desember 2019 (Catatan 30).
Depreciation expense on tax amnesty assets amounted to Rp 37,500,003 and Rp 50,000,004 as of September 30, 2020 and December 31, 2019, respectively (Note 30).
PT Studio One
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) tanggal 10 Oktober 2016, aset pengampunan pajak yang ditetapkan dalam SKPP adalah sebesar Rp 150.000.000 dan telah dicatat sebagai Aset Pengampunan Pajak dan Tambahan Modal Disetor.
PT Studio One
Based on the Tax Amnesty Approval Letter (SKPP) dated October 10, 2016, the tax amnesty
assets set out in the SKPP amounted to Rp 150,000,000, recorded as Tax Amnesty Assets
and Additional Paid-in Capital.
Berdasarkan Akta Risalah Rapat Umum Pemegang Saham Luar Biasa PT Sunset Studio One No. 134 tanggal 28 April 2017, PT Studio One, Entitas Anak, telah mengakui aset saham PT Sunset Studio One.
Based on Deed of Minutes of Extraordinary General Shareholders Meeting of PT Sunset
Studio One No. 134 dated April 28, 2017, PT Studio One, Subsidiary, has recognized share
assets of PT Sunset Studio One.
PT Canggu Suite Condotel
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) tanggal 15 November 2016, aset pengampunan pajak yang ditetapkan dalam SKPP adalah sebesar Rp 250.000.000 dan telah dicatat sebagai Aset Pengampunan Pajak dan Tambahan
PT Canggu Suite Condotel
Based on the Tax Amnesty Approval Letter (SKPP) dated November 15, 2016, the tax
amnesty assets set out in SKPP amounted to Rp 250,000,000, recorded as Tax Amnesty Assets
and Additional Paid-in Capital.
89 17. PERPAJAKAN (Lanjutan)
Pengampunan Pajak (Lanjutan) Entitas Anak (Lanjutan)
17. TAXATION (Continued) Tax Amnesty (Continued) Subsidiaries (Continued)
PT Asri Kencana Gemilang
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) tanggal 28 September 2016, aset pengampunan pajak yang ditetapkan dalam SKPP adalah sebesar Rp 200.000.000 dan telah dicatat sebagai Aset Pengampunan Pajak dan Tambahan Modal Disetor.
PT Asri Kencana Gemilang
Based on the Tax Amnesty Approval Letter (SKPP) dated September 28, 2016, the tax amnesty assets set out in the SKPP amounted to Rp 200,000,000, recorded as Tax Amnesty Assets and Additional Paid-in Capital.
Beban penyusutan atas aset pengampunan pajak masing-masing sebesar Rp 33.333.333 dan Rp 50.000.000 per 30 September 2020 dan 31 Desember 2019 (Catatan 30).
Depreciation expense on tax amnesty assets amounted to Rp 33,333,333 and Rp. 50,000,000 as of September 30, 2020 and December 31, 2019, each (Note 30).