Transaksi dengan kepentingan nonpengendali merupakan pembelian saham nonpengendali EMP Tonga. Pada bulan April 2013, Perusahaan meningkatkan kepemilikannya di EMP Tonga dari 75% menjadi 99% melalui pembelian saham nonpengendali dengan nilai pembelian sebesar Rp175,7 miliar atau setara dengan USD18,07 juta. Selisih antara nilai yang dibayarkan dan jumlah yang tercatat atas akuisisi saham nonpengendali sebesar USD13,65 juta dicatat dalam akun “Transaksi dengan Entitas Nonpengendali” dan disajikan sebagai bagian dari ekuitas.
Transaction with non-controlling interest pertains to the purchase of non-controlling shares of EMP Tonga. In April 2013, the Company increased its ownership in EMP Tonga from 75% to 99% through the purchase of non-controlling interest in the amount of Rp175.7 billion or equivalent to USD18.07 million. The difference between the amount paid and the carrying amount of the non-controlling interest shares acquired amounting to USD13.65 million was recorded under “Transaction with Non-controlling Interest” account and presented as part of equity.
27. KEPENTINGAN NONPENGENDALI 27. NON-CONTROLLING INTERESTS
Bagian Laba (Rugi) Neto dan
Penghasilan (Rugi) Komprehensif
Persentase Lain/
Kepentingan Saldo Share in Net Saldo
Nonpengendali/ 1 Januari/ Profit (Loss) 31 Desember/ Percentage of Balance as of and Other Balance as of Non-Controlling January 1, Comprehensive December 31,
Interest 2019 Income (Loss) 2019
PT EMP Energi Indonesia 0,01% 483.923 - 483.923 PT EMP Energi Indonesia
PT Tunas Harapan PT Tunas Harapan
Perkasa 0,01% 5.654 (325) 5.329 Perkasa PT EMP Tonga 0,01% 4.048 (36.010) (31.962) PT EMP Tonga EMP International (BVI) Ltd. 49,00% (104.975.212) (3.420.232) (108.395.444) EMP International (BVI) Ltd. PT Artha Widya Persada 30,00% (1.060.098) (431) (1.060.529) PT Artha Widya Persada PT Visi Multi Artha 30,00% (342.872) (19.490) (362.362) PT Visi Multi Artha
Bagian Laba (Rugi) Neto dan
Penghasilan (Rugi) Komprehensif
Persentase Lain/
Kepentingan Saldo Share in Net Saldo
Nonpengendali/ 1 Januari/ Profit (Loss) 31 Desember/ Percentage of Balance as of and Other Balance as of Non-Controlling January 1, Comprehensive December 31,
Interest 2018 Income (Loss) 2018
PT EMP Energi Indonesia 0,01% 483.923 - 483.923 PT EMP Energi Indonesia
PT Tunas Harapan PT Tunas Harapan
Perkasa 0,01% 5.079 575 5.654 Perkasa PT EMP Tonga 0,01% 26.296 (22.248) 4.048 PT EMP Tonga EMP International (BVI) Ltd. 49,00% (109.171.010) 4.195.798 (104.975.212) EMP International (BVI) Ltd. PT Artha Widya Persada 30,00% (1.008.324) (51.774) (1.060.098) PT Artha Widya Persada PT Visi Multi Artha 30,00% (314.753) (28.119) (342.872) PT Visi Multi Artha
Neto (109.978.789) 4.094.232 (105.884.557) Net
28. PENJUALAN NETO 28. NET SALES
2019 2018
Gas bumi 286.207.174 227.928.907 Natural gas
Minyak mentah 48.134.229 45.533.872 Crude oil
Total 334.341.403 273.462.779 Total
Seluruh penjualan merupakan penjualan kepada pihak ketiga.
All sales represent sales to third parties.
Rincian pelanggan yang melebihi 10% dari penjualan neto adalah sebagai berikut:
The details of customers exceeding 10% of net sales were as follows:
2019 2018
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 98.516.166 97.953.867 (Persero)
PT Pertamina (Persero) 71.997.431 34.859.522 PT Pertamina (Persero) PT Petrokimia Gresik (Persero) 66.235.308 45.244.242 PT Petrokimia Gresik (Persero) PT Riau Andalan Pulp & Paper 35.602.180 30.393.555 PT Riau Andalan Pulp & Paper PT Pertagas Niaga (Persero) 21.760.399 37.513.408 PT Pertagas Niaga (Persero) Toyota Tshusho Corporation - 30.025.029 Toyota Tshusho Corporation
2019 2018
Produksi 79.491.429 79.142.100 Production
Penyusutan, deplesi dan Depreciation, depletion
amortisasi (Catatan 15) 57.924.817 80.335.015 and amortization (Note 15)
Penunjang produksi 31.799.525 33.381.098 Production support
Kerja ulang 7.528.864 4.803.646 Work over
Total 176.744.635 197.661.859 Total
Tidak terdapat pembelian dari satu pihak yang melebihi 10% dari penjualan neto untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2019 dan 2018.
There were no purchases from a single vendor that exceeded 10% of net sales for the years ended December 31, 2019 and 2018.
30. BEBAN USAHA 30. OPERATING EXPENSES
2019 2018
Gaji, tunjangan dan Salaries, allowances
manfaat karyawan 8.595.668 5.131.425 and employee benefits
Jasa profesional 2.687.788 3.219.961 Professional fees
Beban kantor 1.965.973 684.494 Office expenses
Perjalanan dinas 938.612 92.935 Business travelling Representasi dan sumbangan 679.564 464.724 Representation and donation
Sewa 204.352 195.662 Rent
Lain-lain (masing-masing dibawah Others (below
USD30 ribu) 1.269.096 725.244 USD30 thousand each)
Total 16.341.053 10.514.445 Total
31. PENGHASILAN (BEBAN) LAIN-LAIN 31. OTHER INCOME (CHARGES)
a. Beban keuangan a. Financing charges
2019 2018
Beban bunga pinjaman 25.023.996 38.434.007 Interest charges
Beban keuangan lainnya 4.444.400 2.879.628 Other financing charges
b. Lain-lain - neto b. Others - net
2019 2018
Penyesuaian biaya Entitas Adjustments on Subsidiaries
Anak - neto 28.818.291 (5.785.141) expenses - net
Selisih penyelesaian pinjaman Difference from short-term
jangka pendek 20.666.443 - loan settlement
Biaya pengembalian cash-call Cost of refund on cash call
dan tagihan pajak - (12.000.000) and tax claim Beban Entitas Anak lainnya (9.267.355) 4.636.197 Other Subsidiaries' expenses
Neto 40.217.379 (13.148.944) Net
Selisih pengembalian pinjaman merupakan selisih lebih dari saldo tercatat atas pinjaman kepada PST Finance Ltd (Catatan 17) diatas jumlah penyelesaian pinjaman.
Difference from loan settlement represents excess of loan to PST Finance Ltd (Note 17) over total loan settlement.
32. PERPAJAKAN 32. TAXATION
a. Pajak Pertambahan Nilai Dibayar Dimuka a. Prepaid Value-Added Tax
Pajak Pertambahan Nilai (PPN) dibayar dimuka merupakan jumlah neto antara PPN masukan dan PPN keluaran. Saldo pada tanggal 31 Desember 2019 dan 2018 masing-masing sebesar USD616.097 dan USD401.884.
Prepaid Value-Added Tax (VAT) represents net amount between VAT-in and VAT-out. Balance as of December 31, 2019 and 2018 amounted to USD616,097and USD401,884, respectively.
b. Tagihan Pajak b. Claims for Tax Refund
2019 2018
Pajak penghasilan Pasal 4 (2) Income tax Article 4(2)
2013 - 33.727 2013
Pajak penghasilan Pasal 23 Income tax Article 23
2006 232.877 223.549 2006
2012 114.072 109.503 2012
2013 - 24.372 2013
Pajak Pertambahan Nilai Value-Added Tax
2012 37.479 35.978 2012
2013 - 45.559 2013
c. Utang Pajak c. Taxes Payable
2019 2018
Pajak penghasilan badan Corporate income and
dan dividen 31.202.375 20.256.735 dividend taxes
Pajak penghasilan Income taxes
Pasal 4 (2) 340.825 314.591 Article 4 (2)
Pasal 15 1.237 - Article 15
Pasal 21 3.162.633 2.373.308 Article 21
Pasal 23 2.735.412 1.586.527 Article 23
Pasal 26 377.416 79.931 Article 26
Pajak Pertambahan Nilai 12.664.088 5.510.125 Value-Added Tax
Total 50.483.986 30.121.217 Total
d. Manfaat (Beban) Pajak Penghasilan d. Income Tax Benefit (Expense)
Rincian manfaat (beban) pajak penghasilan Kelompok Usaha adalah sebagai berikut:
Details of income tax benefit (expense) of the Group were as follows:
2019 2018
Pajak kini Current tax
Entitas Anak (59.893.984) (33.407.169) Subsidiaries
Pajak tangguhan Deferred tax
Perusahaan (1.260.209) 6.536.931 Company
Entitas Anak (2.889.942) 5.057.153 Subsidiaries
Subtotal (4.150.151) 11.594.084 Subtotal
Neto (64.044.135) (21.813.085) Net
e. Pajak Kini e. Current Tax
Rekonsiliasi antara laba sebelum beban pajak penghasilan, menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian, dan estimasi rugi fiskal Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2019 dan 2018 adalah sebagai berikut:
Reconciliation between profit before income tax expense, as shown in the consolidated statements of profit or loss and other comprehensive income, and estimated fiscal loss of the Company for the years ended December 31, 2019 and 2018 was as follows:
2019 2018
Laba sebelum beban Profit before income tax
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan statements of profit or loss
penghasilan komprehensif lain and other comprehensive
konsolidasian 88.571.182 13.190.187 income
Rugi Entitas Anak sebelum Loss of Subsidiaries
beban pajak penghasilan before income tax expense
2019 2018
Beda temporer Temporary difference
Imbalan kerja 412.594 167.060 Employee benefits
Beda tetap Permanent differences
Penghasilan dividen (19.500.000) - Dividend income Representasi dan sumbangan 679.564 469.453 Representation and donation
Penghasilan bunga yang Interest income subject to
dikenakan pajak final 91.765 - final tax
Lain-lain (4.242.545) (1.786.384) Others
Neto (22.558.622) (1.149.871) Net
Taksiran rugi fiskal Estimated fiscal loss
sebelum kompensasi before fiscal loss
rugi fiskal (2.490.324) (20.628.379) compensation
Rugi fiskal kumulatif awal Cumulative fiscal loss
tahun (103.334.291) (70.530.499) at beginning of the year
Penyesuaian rugi fiskal Adjustment on previous
kumulatif sebelumnya 8.955.573 (12.175.413) cumulative fiscal loss
Total Rugi Fiskal (96.869.042) (103.334.291) Total Fiscal Loss
Perusahaan tidak melakukan penyisihan beban pajak penghasilan kini, karena Perusahaan masih mengalami rugi fiskal.
The Company did not provide provision for current income tax expense, because the Company is still in a fiscal loss position.
Rugi fiskal untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2019 dan 2018 dihitung berdasarkan perhitungan sementara.
Fiscal loss for the years ended December 31, 2019 and 2018 were based on preliminary calculation.
f. Pajak Tangguhan f. Deferred Tax
Rincian aset dan liabilitas pajak tangguhan Kelompok Usaha adalah sebagai berikut:
The details of the Group’s deferred tax assets and liabilities were as follows:
Dikreditkan ke Penghasilan
Dikreditkan Komprehensif
Saldo (Dibebankan) Lain/ Saldo
1 Januari/ ke Laba Rugi/ Credited to 31 Desember/
Balance as of Credited Other Balance as of
January 1, (Charged) to Comprehensive December 31,
2019 Profit or Loss Income 2019
Aset Pajak Tangguhan Deferred Tax Assets
Biaya yang belum dipulihkan 35.830.712 1.084.786 - 36.915.498 Unrecoverable cost
Rugi fiskal kumulatif 20.871.654 (1.497.845) - 19.373.809 Cumulative fiscal loss
Persediaan nonkapital (566.697) 3.423 - (563.274) Non-capital inventory
Aset minyak dan gas bumi (13.019.510) 1.060.026 - (11.959.484) Oil and gas properties
Liabilitas imbalan kerja 196.482 (2.753.519) 2.855.875 298.838 Employee benefits liability
Neto 43.312.641 (2.103.129) 2.855.875 44.065.387 Net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Liabilitas imbalan kerja 1.861.776 557.890 393.865 2.813.531 Employee benefits liability
Aset minyak dan gas bumi (30.360.765) 592.499 - (29.768.266) Oil and gas properties
Biaya yang belum dipulihkan (10.488.291) (5.088.525) - (15.576.816) Unrecoverable cost
Persediaan nonkapital (5.465.728) 1.891.114 - (3.574.614) Non-capital inventory
Neto (44.453.008) (2.047.022) 393.865 (46.106.165) Net
Manfaat (Beban) Pajak Deferred Tax Income
Dikreditkan (Dibebankan) ke Penghasilan
Komprehensif
Dikreditkan Lain/
Saldo (Dibebankan) Credited Saldo
1 Januari/ ke Laba Rugi/ (Charged) to 31 Desember/
Balance as of Credited Other Balance as of
January 1, (Charged) to Comprehensive December 31,
2018 Profit or Loss Income 2018
Aset Pajak Tangguhan Deferred Tax Assets
Biaya yang belum dipulihkan 36.485.796 (655.084) - 35.830.712 Unrecoverable cost
Rugi fiskal kumulatif 14.106.099 6.765.555 - 20.871.654 Cumulative fiscal loss
Persediaan nonkapital 3.274.670 (3.841.367) - (566.697) Non-capital inventory
Aset minyak dan gas bumi (15.632.737) 2.613.227 - (13.019.510) Oil and gas properties
Liabilitas imbalan kerja (2.536.680) 2.100.195 632.967 196.482 Employee benefits liability
Neto 35.697.148 6.982.526 632.967 43.312.641 Net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Liabilitas imbalan kerja 2.948.763 (700.138) (386.849) 1.861.776 Employee benefits liability
Aset minyak dan gas bumi (33.675.374) 3.314.609 - (30.360.765) Oil and gas properties
Biaya yang belum dipulihkan (15.172.066) 4.683.775 - (10.488.291) Unrecoverable cost
Persediaan nonkapital (2.779.040) (2.686.688) - (5.465.728) Non-capital inventory
Neto (48.677.717) 4.611.558 (386.849) (44.453.008) Net
Manfaat (Beban) Pajak Deferred Tax Income
Tangguhan 11.594.084 246.118 (Expense)
Manajemen berkeyakinan bahwa laba kena pajak di masa yang akan datang dapat dimanfaatkan untuk merealisasikan saldo aset pajak tangguhan.
The management believed that sufficient taxable profit will be available in the future to recover deferred tax assets.
g. Rekonsiliasi Manfaat (Beban) Pajak Penghasilan
g. Reconciliation of Income Tax Benefit (Expense)
Rekonsiliasi antara manfaat (beban) pajak penghasilan berdasarkan tarif pajak yang berlaku yang dihitung dari rugi sebelum beban pajak penghasilan dan beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
Reconciliation between income tax benefit (expense) calculated by applying the applicable tax rate to loss before income tax expense and income tax expense as shown in the consolidated
statements of profit or loss and other
comprehensive income was as follows:
2019 2018
Laba (rugi) Perusahaan Income (loss) before income tax
sebelum beban pajak expense attributable
penghasilan 20.068.298 (19.478.508) to the Company
Pajak penghasilan dengan tarif Income tax expense at prevailing
pajak yang berlaku sebesar 20% 4.013.660 (3.895.702) tax rate of 20%
Penyesuaian rugi fiskal dan Adjustments on fiscal loss and
koreksi fiskal (679.626) 10.696.019 fiscal correction
Pengaruh pajak dengan tarif 20% Tax effect at tax rate 20% on:
atas: Beda tetap (4.594.243) (263.386) Permanent differences
Manfaat (beban) pajak Income tax benefit (expense)
h. Surat Ketetapan Pajak Kurang Bayar (SKPKB) h. Tax Assessment Letter for Underpayment (SKPKB)
Pada tanggal 31 Desember 2019, rincian tagihan pajak atas KEIL, Entitas Anak, adalah sebagai berikut:
As of December 31, 2019, the detail of KEIL’s, a Subsidiary, tax claims for refund was as follows:
Dibayar dan Dicatat Pengajuan Sebagai
Klaim Pajak/ Aset/ Tanggal Surat Kurang Bayar/ Paid and Filed Recorded Pajak Terakhir/ Jenis Pajak dan Masa/ Masa/ Underpayment Tax Claim as Asset Surat Pajak Terakhir/ Date of Latest Tax
Type of Tax and Period Period (Rp) (Rp) (USD) Latest Tax Letters Letters Status
Pasal 23 Tahun 2006/ Tahun 2006/ 3.237.217.931 3.237.217.931 232.877 65171/PP/M.XVIIIA/12/2015 27 Oktober 2015/ Peninjauan
Income tax Article 23 Year 2006 October 27, 2015 Kembali/
Judicial Review
Pasal 23 Tahun 2012/ Tahun 2012/ 8 Mei 2018/ Banding/
Income tax Article 23 Year 2012 1.585.701.613 1.585.701.613 114.072 KEP-01220/KEB/WPJ.07/2018 May 8, 2018 Appealed
Pajak Pertambahan Nliai tahun 2012/
Value-Added Tax Tahun 2012/ 30 Mei 2018/ Banding/
2012 Year 2012 521.001.002 521.001.002 37.479 KEP-01450/KEB/WPJ.07/2018 May 30, 2018 Appealed
384.428
i. Aset dan Liabilitas Pengampunan Pajak i. Assets and Liabilities under Tax Amnesty
Pada tahun 2017 dan 2016, Perusahaan dan beberapa Entitas Anak telah mengikuti Pengampunan Pajak dan memperoleh Surat Keterangan Pengampunan Pajak dari Direktorat Jenderal Pajak, selisih antara aset Pengampunan Pajak dan liabilitas Pengampunan Pajak sebesar USD1.302.429 dicatat sebagai bagian dari akun “Tambahan Modal Disetor” (Catatan 24).
In 2017 and 2016, the Company and certain Subsidiaries have participated in the Tax Amnesty program and received Tax Amnesty Certificates from the Directorate General of Tax, the difference between Tax Amnesty assets and Tax Amnesty
liabilities amounted to USD1,302,429 was
recorded as part of “Additional Paid-in Capital” account (Note 24).