30 September 2021/
September 30, 2021 2020 2019
Rp Rp Rp
Pihak Berelasi (Catatan 52) 837,530,052 -- -- Related Parties (Note 52)
Dikurangi Bagian Lancar (837,530,052) -- -- Less Current Portion
Bagian Tidak Lancar Non Current Portion of
Pihak Berelasi -- -- -- Related Parties
Pihak Ketiga Third Parties
Utang Pengurusan Dokumen 407,040,695 665,577,142 481,244,193 Handling Document Payables
Utang Bagi Hasil 70,037,429 79,214,626 92,636,481 Profit Sharing Payables
Lain-lain (masing-masing Others (each below
dibawah Rp10.000.000) 12,507,090 34,554,916 88,037,048 Rp10,000,000)
Sub Total 489,585,214 779,346,684 661,917,722 Sub Total
Dikurangi Bagian Jangka Pendek (375,485,437) (475,183,076) (88,037,048) Less Short Term Portion
Bagian Jangka Long Term Portion
Panjang-Pihak Ketiga 114,099,777 304,163,608 573,880,674 - Third Parties
31 Desember/ December 31,
Utang lain-lain sebagian besar merupakan titipan biaya pembuatan akta jual beli, sertifikat Hak Guna Bangunan atas nama pembeli untuk unit-unit, titipan uang tanda jadi yang nantinya apabila sudah menentukan unit akan dialihkan ke uang muka dan utang kepada pihak ketiga.
Other payable mainly represents the cost of making deed of sale and purchase, certificate Hak Guna Bangunan on behalf of buyers for these units, money deposit that later will be transferred to advance payment when the unit is already determined and payables to other third parties.
28. Perpajakan 28. Taxation
a. Pajak dibayar di Muka a. Prepaid Taxes
30 September 2021/
September 30, 2021 2020 2019
Rp Rp Rp
Perusahaan Company
Pajak Penghasilan Income Taxes
Pasal 28 A 285,197,781 208,249,155 127,069,910 Article 28A
Final 46,952,813 30,120,740 31,536,084 Final
Pajak Pertambahan Nilai 303,875,502 684,241,215 579,034,132 Value Added Tax
Sub Total 636,026,096 922,611,110 737,640,126 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Taxes
Pasal 22 3,754,760 3,331,988 2,507,813 Article 22
Pasal 23 1,065,778 35,510 1,967,273 Article 23
Pasal 25 39,702 -- -- Article 25
Pasal 28 A 85,332,396 66,867,802 12,483,414 Article 28A
Final 67,888,129 76,869,577 45,690,896 Final
Pajak Pertambahan Nilai 853,565,868 1,069,439,677 894,341,947 Value Added Tax
Sub Total 1,011,646,633 1,216,544,554 956,991,343 Sub Total
Total 1,647,672,729 2,139,155,664 1,694,631,469 Total
31 Desember/ December 31,
b. Utang Pajak b. Taxes Payable
30 September 2021/
September 30, 2021 2020 2019
Rp Rp Rp
Perusahaan Company
Pajak Penghasilan Income Taxes
Pasal 4 (2) 6,031,094 11,859,546 25,823,652 Article 4 (2)
Pasal 21 5,994,258 7,139,921 10,244,087 Article 21
Pasal 22 5,772,459 9,917,885 12,884,166 Article 22
Pasal 23 1,465,366 1,604,792 4,971,070 Article 23
Pasal 26 1,353,122 -- 913,617 Article 26
Pasal 29 16,949,547 -- 16,200,136 Article 29
Utang Pajak Luar Negeri 109,708,494 102,796,515 104,622,328 Foreign Tax Payable
Sub Total 147,274,340 133,318,659 175,659,056 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Taxes
Pasal 4 (2) 112,134,058 148,144,186 38,666,894 Article 4 (2)
Pasal 15 -- 1,049,558 227,119 Article 15
Pasal 21 11,248,350 15,854,559 20,721,659 Article 21
Pasal 22 1,510,442 2,870,436 3,938,485 Article 22
Pasal 23 17,934,156 23,941,124 16,977,245 Article 23
Pasal 25 684,755 245,231 -- Article 25
Pasal 26 151,119 76,532 353,182 Article 26
Pasal 29 4,411,743 3,389,871 36,832,946 Article 29
Pajak Pertambahan Nilai -- -- 109,626,165 Value Added Tax
PB-1 17,195,725 186,020 1,835,640 PB-1
Sub Total 165,270,348 195,757,517 229,179,335 Sub Total
Total 312,544,688 329,076,176 404,838,391 Total
31 Desember/ December 31,
c. Manfaat (Beban) Pajak Penghasilan c. Income Tax Benefit (Expense)
30 September 2021/
September 30, 2021 2020 2019
Rp Rp Rp
Pajak Kini Current Tax
Perusahaan (1,233,044) (17,375,701) (33,624,781) The Company
Entitas Anak (3,384,044) (8,473,391) (111,729,658) Subsidiaries
Sub total (4,617,088) (25,849,092) (145,354,439) Sub total
Pajak Tangguhan Deferred Tax
Entitas Anak 17,409,971 19,319,009 (22,886,109) Subsidiaries
Perubahan Tarif Pajak -- 18,596,908 -- Changes in Tax Rates
Sub total 17,409,971 37,915,917 (22,886,109) Sub total
Total 12,792,883 12,066,825 (168,240,548) Total
31 Desember/ December 31,
Perusahaan The Company
Pada tahun 2020, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar Pajak Pertambahan Nilai tahun 2018 sebesar Rp403.454.262 dan Surat Ketetapan Pajak Lebih Bayar Pajak Penghasilan tahun 2017 sebesar Rp22.639.408 dan selisih dengan nilai tercatat dibebankan pada beban lain-lain tahun berjalan.
In 2020, the Company received overpayment tax letter for value-added tax of 2018 amounted to Rp403,454,262 and overpayment tax letter for income tax of 2017 amounted to Rp22,639,408 and the difference with the carrying amount is charged to other expenses for the year.
Selama tahun 2021, Perusahaan menerima pengembalian di atas sebesar Rp270.412.402.
During 2021, the Company received the above refund amounting to Rp270,412,402.
Kantor Pelayanan Pajak juga menerbitkan Surat Ketetapan Pajak Kurang Bayar atas Pajak PPh pasal 21, pasal 22, pasal 23, pasal 4(2) untuk masa Januari sampai dengan Desember 2017 dan Pajak Pertambahan Nilai (PPN) untuk masa Pajak Januari sampai dengan Desember 2018 sebesar Rp946.203 dan telah menerima pembayaran sebesar Rp148.362.143 sampai bulan Desember 2020.
The Office of Tax Service also issued underpayment tax letter for income tax article 21, article 22, article 23, article 4(2) for the January to December 2017period, and Value Added Tax (VAT) for the tax period January to December 2018 period amounted toRp946,203 and received the payment amounted to Rp148,362,143 up to December 2020.
WIKA Beton WIKA Beton
Pada Maret 2020, WIKA Beton memperoleh sisa dari Surat Ketetapan Pajak Lebih Bayar (SKPLB) PPN untuk tahun pajak 2017 sebesar Rp73.016.874.
WIKA Beton sudah menerima restitusi atas lebih bayar tersebut.
In March 2020, WIKA Beton has received the rest of Tax Over Payment Assesment Letter of VAT for fiscal year 2017 amounted to Rp73,016,874. WIKA Beton has been received the tax refund.
Pada Maret 2020, WIKA Beton membayar sisa dari Surat Ketetapan Pajak Kurang Bayar (SKPKB) PPN untuk tahun pajak 2017 sebesar Rp2.857.048. WIKA Beton sudah membayar atas kurang bayar tersebut.
In March 2020, WIKA Beton has paid the rest of Tax Under payment Assesment Letter of VAT for fiscal year 2017 amounted to Rp2,857,048. WIKA Beton has paid the under payment.
WIKA Realty WIKA Realty
Pada Oktober 2020 kantor pelayanan pajak menerbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas untuk tahun pajak 2015 sebesar Rp5.611.462.
In October 2020 the tax office of tax service issued a Tax Underpayment Assessment (SKPKB) for the 2015 fiscal year amounting to Rp5,611,462.
Rekonsiliasi antara laba sebelum beban pajak penghasilan yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan laba fiskal periode-periode/ tahun-tahun yang berakhir pada tanggal 30 September 2021 dan 2020 dan 31 Desember 2020 dan 2019 adalah sebagai berikut:
Reconciliation between profit before income tax expense presented in the consolidated statement of profit or loss and other comprehensive income and fiscal income for the periods/ years ended September 30, 2021 and 2020, and December 31, 2020 and 2019 are as follows:
2021 2020 2020 2019
(9 Bulan/ Month ) (Tidak Diaudit/ (12 Bulan/ Month ) (12 Bulan/ Month ) Unaudited )
(9 Bulan/ Month )
Rp Rp Rp Rp
Laba sebelum Pajak 173,159,708 155,187,001 310,275,688 2,789,255,688 Profit before Tax
Dikurangi Less
Laba Entitas Anak sebelum Profit of Subsidiaries before
Pajak Penghasilan (404,621,083) (687,702,140) (916,936,187) (1,078,863,682) Income Tax
Eliminasi 110,185,591 79,289,635 389,100,267 23,764,658 Elimination
Laba (Rugi) sebelum Pajak - Income (Loss) before Tax
-Perusahaan (121,275,784) (453,225,504) (217,560,232) 1,734,156,664 the Company
Perbedaan Tetap Permanent Differences
Bagian Laba Entitas Ventura Share in Profit of Joint
Bersama (435,545,272) (320,515,705) (438,951,266) (829,645,123) Venturer
Bagian Rugi Entitas Asosiasi 66,686,243 291,105,269 13,324,029 255,621,939 Loss from Associated Entity
Rugi (Laba) atas Penghasilan Loss (Gain) already
Yang Dikenakan Pajak Final 487,297,534 511,105,196 722,167,927 (1,025,634,356) Subjected to Final Tax Total Perbedaan Tetap 118,438,505 481,694,760 296,540,690 (1,599,657,540) Total Permanent Differences
Taxable Income of
Laba Kena Pajak Perusahaan 4,932,176 28,469,256 78,980,458 134,499,124 the Company
Taksiran Penghasilan Kena Estimated Taxable Income
Pajak (Dibulatkan) 4,932,176 28,469,256 78,980,458 134,499,124 (Rounded)
Beban Pajak Kini 1,233,044 7,117,314 17,375,701 33,624,781 Current Tax Expense
30 September/ September 30, 31 Desember/ December 31,
Perhitungan pajak badan tahun 2020 dan 2019 yang dilaporkan pada pajak tahunan sama dengan perhitungan pajak pada laporan audit.
Corporate tax calculation for year 2020 and 2019 that is reported in the annual income tax is same with the tax calculation on the audit report.
Laba kena pajak hasil rekonsiliasi menjadi dasar pengisian SPT PPh Badan tahun 2020 dan 2019.
Taxable income resulted from the reconciliation used as a base to fill the annual tax return form for year 2020 and 2019.
Berdasarkan Pasal 5 ayat (3) Undang Undang Nomor 2 Tahun 2020 tentang Penetapan Peraturan Pemerintah Pengganti Undang-undang Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease 2019 (COVID-19) dan/atau dalam Rangka Menghadapi Ancaman yang Membahayakan Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan menjadi Undang-undang. Menetapkan Peraturan Pemerintah Republik Indonesia No. 30 Tahun 2020 Pasal 2 mengenai penurunan tarif pajak penghasilan kena pajak bagi Wajib Pajak badan dalam negeri dan bentuk usaha tetap adalah sebesar, 22% yang berlaku pada Tahun Pajak 2020 dan Tahun Pajak 2021.
In accordance with the article 5 paragraph (3) of Law Number 2 of 2020 concerning Establishment of Government Regulations in Lieu of Law Number 1 year 2020 are State Financial Policy and Financial System Stability for Handling Corona Virus Disease 2019 (COVID-19) and / or in Framework for Dealing with Threats Harm National Economy and / or Financial System Stability into Laws. Establish Government Regulation of the Republic of Indonesia No. 30 of 2020 article 2, regarding the reduction of the taxable income tax rate for domestic corporate taxpayers and permanent establishments is 22%
applicable to the tax year 2020 and 2021.
d. Pajak Tangguhan d. Deferred Tax Pajak Tangguhan dihitung berdasarkan beda waktu
antara nilai tercatat dari total aset dan liabilitas yang dicatat berdasarkan laporan keuangan dengan dasar pengenaan pajak atas aset dan liabilitas.
Rincian aset pajak tangguhan dan liabilitas pajak tangguhan adalah sebagai berikut:
Deferred tax is calculated based on temporary differences between the carrying value of the total assets and liabilities are recorded based on the financial statements and the tax bases of assets and liabilities. Details of deferred tax assets and deferred tax liabilities are as follows:
Saldo Akhir Saldo Awal Akuisisi Saldo Setelah Penyesuaian/ Dikreditkan Dikreditkan Saldo Akhir
31 Desember 2020/ Entitas Anak/ Akuisisi Entitas Adjustment (Dibebankan) (Dibebankan) 30 September 2021/
Ending Balance Beginning Balance Anak/ ke Laporan ke Penghasilan Ending Balance
December 31, 2020 of Subsidiaries Balance After Laba (Rugi)/ Komprehensif September 30, 2021
Acquisition of Credited Lain/ Credited
Subsidiary (Charged) (Charged)
to Statement of to Other Profit or Loss Comprehensive
Income
Rp Rp Rp Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan -- -- -- -- -- -- The Company
PerusahaanEntitas Anak Subsidiaries
WIKA IKON 24,449,065 -- 24,449,065 -- (1,150,005) (230,636) 23,068,424 WIKA IKON
WIKA Bitumen 7,973,077 -- 7,973,077 -- 1,537,407 (39,892) 9,470,592 WIKA Bitumen
Entitas anak WIKA Beton 6,272,313 -- 6,272,313 -- 3,017,714 -- 9,290,027 Subsidiaries of WIKA Beton
WIKA Realty 4,134,523 -- 4,134,523 -- 2,000 4,641 4,141,164 WIKA Realty
Entitas anak WIKA Realty -- 6,785,509 6,785,509 -- -- -- 6,785,509 Subsidiaries of WIKA Realty
WIkA Gedung 298,027 -- 298,027 -- (33,486) -- 264,541 WIKA Gedung
WIKA Beton 20,561,609 -- 20,561,609 -- (5,232,881) (341,037) 14,987,691 WIKA Beton
Entitas anak WIKA Rekon -- 4,049,341 4,049,341 -- 518,027 (319,117) 4,248,251 Subsidiary of WIKA Rekon
Total 63,688,614 10,834,850 74,523,464 -- (1,341,224) (926,041) 72,256,199 Total
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
PerusahaanEntitas Anak Subsidiaries
Entitas anak WIKA Realty (98,357,389) (167,187) (98,524,576) -- 18,745,752 -- (79,778,824) Subsidiaries of WIKA Realty
Entitas anak WIKA IKON (125,684) -- (125,684) -- 5,443 -- (120,241) Subsidiary of WIKA IKON
Total (98,483,073) (167,187) (98,650,260) -- 18,751,195 -- (79,899,065) Total
Saldo Akhir Penyesuaian Saldo Awal/ Perubahan Dikreditkan Dikreditkan Penyesuaian/ Saldo Akhir 31 Desember 2019/ Penerapan Beginning Balance Tarif Pajak/ (Dibebankan) (Dibebankan) Adjustment 31 Desember 2020/
Ending Balance Awal PSAK Baru/ 2020 Changes in ke Laporan ke Penghasilan Ending Balance
December 31, 2019 Adjusment Tax Rates Laba (Rugi)/ Komprehensif December 31, 2020
on Initial Credited Lain/ Credited
Impementation (Charged) (Charged)
of New PSAK to Statement of to Other
Profit or Loss Comprehensive Income
Rp Rp Rp Rp Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan -- -- -- -- -- -- -- The Company
PerusahaanEntitas Anak Subsidiaries
WIKA IKON 22,455,671 -- 22,455,671 1,909,442 133,417 (49,465) -- 24,449,065 WIKA IKON
WIKA Bitumen 8,584,193 (10,602) 8,573,591 -- (222,656) (377,858) -- 7,973,077 WIKA Bitumen
Entitas anak WIKA Beton 3,911,024 -- 3,911,024 -- 2,361,289 -- -- 6,272,313 Subsidiaries of WIKA Beton
WIKA Realty 3,150,443 1,349,188 4,499,631 (320,616) (75,272) 30,780 -- 4,134,523 WIKA Realty
Wika Gedung 47,411 -- 47,411 (43,344) 293,960 -- -- 298,027 WIKA Gedung
WIKA Beton -- -- -- -- -- -- 20,561,609 20,561,609 WIKA Beton
Total 38,148,742 1,338,586 39,487,328 1,545,482 2,490,738 (396,543) 20,561,609 63,688,614 Total
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
PerusahaanEntitas Anak Subsidiaries
Entitas anak WIKA Realty (142,081,790) -- (142,081,790) 17,049,815 26,674,586 -- -- (98,357,389) Subsidiaries of WIKA Realty
Entitas anak WIKA IKON -- -- -- 1,611 (127,295) -- -- (125,684) Subsidiaries of WIKA IKON
WIKA Beton (29,667,637) 59,168,760 29,501,123 -- (9,719,020) 779,505 (20,561,608) -- WIKA Beton
Total (171,749,427) 59,168,760 (112,580,667) 17,051,426 16,828,271 779,505 (20,561,608) (98,483,073) Total
Saldo Awal Dikreditkan Dikreditkan Saldo Akhir 1 Januari 2019/ (Dibebankan) (Dibebankan) 31 Desember 2019/
Beginning Balance ke Laporan ke Penghasilan Ending Balance January 1, 2019 Laba (Rugi)/ Komprehensif December 31, 2019
Credited Lain/ Credited (Charged) (Charged) to Statement of to Other
Profit or Loss Comprehensive Income
Rp Rp Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan -- -- -- -- The Company
PerusahaanEntitas Anak Subsidiaries
WIKA IKON 23,227,259 (684,154) (87,434) 22,455,671 WIKA IKON
Wika Bitumen 5,125,873 3,214,467 243,853 8,584,193 Wika Bitumen
Wika Beton 1,312,528 2,598,496 -- 3,911,024 Wika Beton
Wika Realty 1,723,754 1,274,154 152,535 3,150,443 Wika Realty
Wika Gedung 47,881 (470) -- 47,411 Wika Gedung
Total 31,437,295 6,402,493 308,954 38,148,742 Total
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
PerusahaanEntitas Anak Subsidiaries
Entitas Anak Wika Realty (128,624,868) (13,456,922) -- (142,081,790) Subsidiaries of Wika Realty
Entitas Anak Wika Beton (11,601,432) (15,831,680) (2,234,525) (29,667,637) Subsidiaries of Wika Beton
Total (140,226,300) (29,288,602) (2,234,525) (171,749,427) Total