Berdasarkan akta Pernyataan Keputusan Rapat
25. Utang Lain-lain Other Payables
2021 2020
Rp Rp
Real Estat 398.015.529 -- Real Estate
Utang Pengurusan Dokumen 208.808.689 744.791.768 Handling Document Payables
Lain-lain (masing-masing dibawah Others (each below
Rp10.000.000) 33.336.359 34.554.916 Rp10,000,000)
Sub Total 640.160.577 779.346.684 Sub Total
Dikurangi Bagian Jangka Pendek (625.527.710) (475.183.076) Less Short Term Portion
Bagian Jangka Panjang 14.632.867 304.163.608 Long Term Portion
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.
26. Perpajakan 26. Taxation
a. Pajak dibayar di Muka a. Prepaid Taxes
2021 2020
Rp Rp
Perusahaan Company
Pajak Penghasilan Income Taxes
Pasal 22 10.445.902 -- Article 22 Pasal 23 206.546.194 -- Article 23 Pasal 24 702.006 -- Article 24 Pasal 25 20.081.172 -- Article 25 Pasal 28 A -- 208.249.155 Article 28 A Final 29.305.807 30.120.740 Final
Pajak Pertambahan Nilai 556.982.829 684.241.215 Value Added Tax
Sub Total 824.063.911 922.611.110 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Taxes
Pasal 22 31.489.462 3.331.988 Article 22 Pasal 23 8.555.651 35.510 Article 23 Pasal 24 26.025 -- Article 24 Pasal 25 16.843.501 -- Article 25 Pasal 28 A 23.204.173 66.867.802 Article 28 A Final 68.872.615 76.869.577 Final
Pajak Pertambahan Nilai 980.237.314 1.069.439.677 Value Added Tax
Sub Total 1.129.228.740 1.216.544.554 Sub Total
b. Utang Pajak b. Taxes Payable
2021 2020
Rp Rp
Perusahaan Company
Pajak Penghasilan Income Taxes
Pasal 4 (2) 9.298.634 11.859.546 Article 4 (2) Pasal 21 9.242.787 7.139.921 Article 21 Pasal 22 4.747.032 9.917.885 Article 22 Pasal 23 2.171.199 1.604.792 Article 23 Pasal 26 2.539 -- Article 26 Pasal 29 125.966.131 -- Article 29
Pajak Pertambahan Nilai 53.406.308 -- Value Added Tax
Utang Pajak Luar Negeri -- 102.796.515 Foreign Tax Payable
Sub Total 204.834.629 133.318.659 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Taxes
Pasal 4 (2) 8.585.255 148.144.186 Article 4 (2) Pasal 15 -- 1.049.558 Article 15 Pasal 21 10.738.021 15.854.559 Article 21 Pasal 22 3.471.694 2.870.436 Article 22 Pasal 23 20.865.968 23.941.124 Article 23 Pasal 25 57.765 245.231 Article 25 Pasal 26 92.122 76.532 Article 26 Pasal 29 -- 3.389.871 Article 29 Tahun 2019 3.475.904 -- Year 2019 Tahun 2018 -- -- Year 2018
Pajak Pertambahan Nilai 36.392.642 186.020 Value Added Tax
Sub Total 83.679.372 195.757.517 Sub Total
Total 288.514.001 329.076.176 Total
c. Manfaat (Beban) Pajak Penghasilan c. Income Tax Benefit (Expense)
2021 2020
Rp Rp
Pajak Kini (1.393.784) 3.630.667 Current Tax
Pajak Tangguhan 1.754.065 801.652 Deferred Tax
Total 360.281 4.432.319 Total
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.
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 therest of Tax Under payment Assesment Letter of VAT for fiscal year 2017 amounted to Rp2,857,048. WIKA Beton has beenpaid 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.
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:
2021 2020
Rp Rp
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan -- -- The Company
PerusahaanEntitas Anak Subsidiaries
WIKA Ikon 24.449.065 24.449.065 WIKA Ikon
WIKA Bitumen 7.973.077 7.973.077 WIKA Bitumen
WIKA Beton 25.374.292 26.833.922 WIKA Beton
WIKA Rekon 4.049.340 -- WIKA Rekon
WIKA Gedung 298.027 298.027 WIKA Gedung
WIKA Realty -- 4.134.523 WIKA Realty
Total 62.143.802 63.688.614 Total
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
PerusahaanEntitas Anak Subsidiaries
Entitas Anak WIKA Realty (98.657.389) (98.357.389) Subsidiaries of WIKA Realty
Entitas Anak WIKA IKON (125.684) (125.684) Subsidiaries of WIKA Ikon
Total (98.783.073) (98.483.073) Total
27. Uang Muka Dari Pelanggan 27. Advances Received From Customers
2021 2020 Rp Rp WIKA Realty 1.053.576.627 1.069.860.699 WIKA Beton 166.558.897 181.621.633 WIKA Ikon 233.896.092 242.145.205 WIKA Bitumen 1.751.336 1.628.963 WIKA Rekon -- --Total 1.455.782.952 1.495.256.500
Uang muka WIKA Realty merupakan uang muka atas penjualan real estate dan jasa konstruksi yang diterima dari konsumen dan pemberi kerja, namun belum memenuhi syarat pengakuan penjualan.
Advances of WIKA Realty represent advances from sale of real estate and construction services received from customers and employers, but not yet qualified to be recognized as sales.
Uang muka WIKA Bitumen, WIKA Beton dan WIKA IKON merupakan uang muka yang diterima dari pembeli berdasarkan kontrak dan akan dikurangi secara periodik dengan tagihan progres.
Advances of WIKA Bitumen, WIKA Beton and WIKA IKON represent advances from customers based on contract and will be deducted on a periodic basis with progress billing.