2021 2020
Rp Rp
Pemasok 10,394,668,123 9,165,654,646 Suppliers
Sertifikasi 6,089,612,404 9,442,502,848 Certificates
Kontraktor 5,839,562,708 10,113,049,792 Contractors
Lain-lain 5,472,897,370 4,422,721,723 Others
Jumlah 27,796,740,605 33,143,929,009 Total
Utang sertifikasi merupakan utang terkait penerbitan sertifikat untuk pelanggan.
Certificates payable is payable related to issuing certificates for the customers.
Seluruh utang usaha didenominasi dalam mata uang Rupiah. Analisa utang usaha berdasarkan jatuh temponya disajikan pada Catatan 33.
All trade accounts payable is denominated in Rupiah. The analysis of trade accounts payable based on the maturity is presented in Note 33.
16. Perpajakan 16. Taxation
a. Beban Pajak a. Tax Expenses
Beban Pajak Final Final Tax Expenses
Jumlah beban pajak final untuk tahun-tahun yang berakhir pada 31 Desember 2021 dan 2020 masing-masing adalah sebesar Rp3.025.793.735 dan Rp3.995.462.936 yang dihitung dari pendapatan yang dikenakan pajak final masing- masing sebesar Rp118.528.348.396 dan Rp151.372.881.846.
Total Final tax expenses for the years ended December 31, 2021 and 2020 amounting to Rp3,025,793,735 and Rp3,995,462,936 which was computed from the income which subjected to final tax amounted to Rp118,528,348,396 and Rp151,372,881,846, respectively.
Beban Pajak Kini dan Tangguhan Current and Deferred Tax Expenses
2021 2020
Rp Rp
Kini 375,714,889 405,651,974 Current Tax
Tangguhan (41,357,237) 45,569,640 Deferred Tax
Jumlah - Neto 334,357,652 451,221,614 Total - Net
Rekonsiliasi antara laba (rugi) sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak Perusahaan adalah sebagai berikut:
The reconciliation of profit (loss) before tax as presented in the consolidated statements of profit or loss and other comprehensive income and taxable income of the Company is as follows:
2021 2020
Rp Rp
Rugi Sebelum Beban Pajak Menurut Loss before Tax as Presented in
Laporan Laba Rugi dan Penghasilan the Consolidated Statements of Profit or Komprehensif Lain Konsolidasian (27,042,012,109) (105,498,825,152) Loss and Other Comprehensive Income
Ditambah : Rugi Entitas Anak dan added: Losses of Subsidiaries and
Asosiasi Sebelum Pajak 5,156,624,759 9,749,622,137 Associate before Tax
Rugi Komersil Perusahaan (21,885,387,350) (95,749,203,015) Commercial Income of the Company
Perbedaan Waktu Timing Differences
Gaji dan Kesejahteraan Karyawan 166,778,962 168,364,336 Salaries and Employee Benefits
Penyusutan Aset Tetap Depreciation of Direct Ownership
Pemilikan Langsung (21,208,476) (21,208,476) of Property and Equipment
Subjumlah 145,570,486 147,155,860 Subtotal
Perbedaan Tetap Permanent Differences
Pendapatan dan Beban yang telah Income and Expense
Dikenakan Pajak Final Setelah Subjected to Final Tax Net
dikurangkan dengan Beban Pajak Final 21,605,705,102 (21,455,671,027) of Final Tax Expenses
Penurunan Persediaan dan Loss Impairment on Inventories and
Nilai Tanah Untuk Pengembangan 1,710,936,665 118,689,849,708 Land For Development
Sumbangan dan Jamuan 53,842,162 550,000 Donations and Representations
Lain-lain 77,127,886 211,191,085 Others
Subjumlah 23,447,611,815 97,445,919,766 Subtotal
Taksiran Laba Kena Pajak Estimated the Company's Taxable
Tahun Berjalan Perusahaan 1,707,794,950 1,843,872,611 Income for the Year
Taksiran Pajak Kini Estimated the Company's Current
Tahun Berjalan Perusahaan 375,714,889 405,651,974 Tax for the Year
Dikurangi: Less:
Pajak Penghasilan Pasal 23 (2,438,892) (2,606,697) Prepaid Income Tax Article 23 Pajak Penghasilan Pasal 25 (319,485,606) (391,950,685) Prepaid Income Tax Article 25
Subjumlah (321,924,498) (394,557,382) Subtotal
Estimasi Pajak Penghasilan Estimated Underpayment
Badan Kurang Bayar 53,790,391 11,094,592 of Corporate Income Tax
Laba kena pajak tahun 2020 yang dilaporkan Perusahaan dalam SPT tahun 2020 sesuai dengan laporan keuangan.
Taxable income for the year 2020 submitted by the Company in annual tax return year 2020 is in accordance with the financial statements.
Laba kena pajak hasil rekonsiliasi untuk tahun yang berakhir pada tanggal 31 Desember 2021 menjadi dasar dalam pengisian SPT tahunan pajak penghasilan badan.
Taxable income resulted from the reconciliation for the year ended December 31, 2021 used as basis for filling the annual tax return of corporate income tax.
Rekonsiliasi antara beban pajak Perusahaan dengan hasil perkalian rugi konsolidasian sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between the Company’s tax expense and the multiplication of the consolidated loss before income tax with the prevailing tax rate is as follows:
2021 2020
Rp Rp
Rugi Sebelum Beban Pajak Menurut Loss before Tax as Presented in
Laporan Laba Rugi dan Penghasilan the Consolidated Statements of Profit or Komprehensif Lain Konsolidasian (27,042,012,109) (105,498,825,152) Loss and Other Comprehensive Income
Ditambah : Rugi Entitas Anak dan Addition: Losses of Subsidiaries and
Asosiasi Sebelum Pajak 5,156,624,759 9,749,622,137 Associate before Tax
Laba Komersil Perusahaan (21,885,387,350) (95,749,203,015) Commercial Income of the Company - net
Pajak Penghasilan Income Tax Expense at
Dihitung dengan Tarif 4,814,785,217 21,064,824,663 Effective Tax Rate
Perbedaan Tetap Permanent Differences
Pendapatan yang telah
Dikenakan Pajak Final Setelah Income Subjected to Final Tax Net
dikurangkan dengan Beban Pajak Final (4,753,255,122) 4,720,247,626 of Final Tax Expense
Penurunan Nilai Persediaan dan Loss Impairment on Inventories and
Tanah Untuk Pengembangan (376,406,066) (26,111,766,936) Land For Development
Sumbangan dan Jamuan (11,845,276) (121,000) Donation and Representation
Lain-lain (7,636,405) (124,405,967) Others
Jumlah Beban Pajak Perusahaan (334,357,652) (451,221,614) Total Tax Expenses of the Company
b. Aset Pajak Tangguhan b. Deferred Tax Assets Rincian aset pajak tangguhan adalah
sebagai berikut:
The details of deferred tax assets is as follows:
1 Januari/ Dikreditkan Dibebankan 31 Desember/
January 1, (Dibebankan) pada pada Penghasilan December 31,
2021 Laba Rugi Komprehensif Lain 2021
Konsolidasian/ Konsolidasian/
Credited (Charged) Charged to to Consolidated Consolidated Other
Profit or Loss Comprehensive Income
Rp Rp Rp Rp
Perusahaan The Company
Liabilitas Imbalan Post-employment
Pascakerja 186,670,144 36,691,372 12,457,258 235,818,774 Benefits Liabilities
Penyusutan 7,843,504 4,665,865 -- 12,509,369 Depreciation
Jumlah Aset Total Deferred
Pajak Tangguhan 194,513,648 41,357,237 12,457,258 248,328,143 Tax Assets
1 Januari/ Dikreditkan Dibebankan 31 Desember/
January 1, (Dibebankan) pada pada Penghasilan December 31,
2020 Laba Rugi Komprehensif Lain 2020
Konsolidasian/ Konsolidasian/
Credited (Charged) Charged to to Consolidated Consolidated Other
Profit or Loss Comprehensive Income
Rp Rp Rp Rp
Perusahaan The Company
Liabilitas Imbalan Post-employment
Pascakerja 263,835,169 (50,235,505) (26,929,520) 186,670,144 Benefits Liabilities
Penyusutan 3,177,639 4,665,865 -- 7,843,504 Depreciation
Jumlah Aset Total Deferred
Pajak Tangguhan 267,012,808 (45,569,640) (26,929,520) 194,513,648 Tax Assets
c. Pajak Dibayar di Muka c. Prepaid Taxes
2021 2020
Rp Rp
Pajak Penghasilan - Pasal 4 (2) 8,114,459,220 3,895,280,656 Income Taxes - Article 4 (2) Pajak Pertambahan Nilai - Neto 159,708,782 695,150,211 Value Added Tax - Net
Jumlah 8,274,168,002 4,590,430,867 Total
d. Utang Pajak d. Taxes Payable
2021 2020
Rp Rp
Pajak Penghasilan Income Taxes
Pasal 4 (2) 99,867,792 240,683,993 Article 4 (2)
Pasal 21 470,418,046 372,767,820 Article 21
Pasal 23 115,203,108 12,974,719 Article 23
Pasal 25 33,587,095 22,527,464 Article 25
Pasal 29 53,790,391 11,094,592 Article 29
Pajak Pertambahan Nilai - Neto 129,082,715 89,193,427 Value Added Tax - Net
Pajak Daerah 30,375,000 21,855,750 Local Taxes
Jumlah 932,324,147 771,097,765 Total
e. Administrasi e. Administrative
Undang-undang Perpajakan yang berlaku di Indonesia mengatur bahwa masing-masing perusahaan menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang secara individu.
Fiscal laws in Indonesia requires that each company calculate, determine and pay by themselves, the amount of tax payable by individuals.
Berdasarkan Peraturan Perundang-undangan (PERPU) No 1 tahun 2020, terdapat perubahan tarif pajak penghasilan badan menjadi sebesar 22% untuk tahun pajak 2020 dan 2021 serta sebesar 20%
untuk tahun pajak berikutnya.
Based on Laws and Regulation (PERPU) No. 1 tahun 2020, there change in the corporate income tax rate to 22% for fiscal years 2020 and 2021 and by 20% for the next fiscal year.
Pada tanggal 29 Oktober 2021, Pemerintah Indonesia menerbitkan Undang-Undang Nomor 7 Tahun 2021 tentang harmonisasi peraturan perpajakan. Salah satu hal yang diuraikan dalam Undang-Undang pada pasal 17 ayat 2.b tarif pajak penghasilan Badan sebesar 22% mulai berlaku pada tahun pajak 2022.
On October 29, 2021, the Government of Indonesia issued Law Number 7 of 2021 concerning the harmonization of tax regulations. One of the things described in the Law in article 17 paragraph 2.b Corporate income tax rate of 22% will come into effect in the fiscal year 2022.