30 Sep /Sep 21 31 Des /Dec 20
Pihak ketiga Third parties
PT Energen Pacific 2.149.696.138 - PT Energen Pacific PT Sarana Sukses Sejahtera 1.966.222.580 1.582.372.880 PT Sarana Sukses Sejahtera
PT Mutiara Jawa 1.298.007.288 1.305.930.241 PT Mutiara Jawa
PT Berkah Restu Ummi 955.629.917 - PT Berkah Restu Ummi Bambang Sambio 655.093.500 - Bambang Sambio PT Sinar Kumala Naga 590.754.910 - PT Sinar Kumala Naga PT Gunungmas sukses makmur 389.685.590 680.767.040 PT Gunungmas sukses makmur
PT Pelayaran Kartika PT Pelayaran Kartika
Samudra Adhijaya 364.906.773 661.365.306 Samudra Adhijaya PT Gunungmas sukses makmur 346.375.040 30.066.667 PT Gunungmas sukses makmur
PT Pelayaran Duta PT Pelayaran Duta
Lintas Samudera 264.485.324 676.331.927 Lintas Samudera
Lain-lain 8.897.427.191 7.739.982.680 Others
Sub jumlah 17.878.284.251 12.676.816.741 Sub-total
Pihak berelasi (Catatan 27) - 72.000.000 Related parties (Note 27)
Jumlah 17.878.284.251 12.748.816.741 Total
30 Sep /Sep 21 31 Des /Dec 20
Dolar Amerika Serikat 3.618.217.409 44.120.440 United States Dollar
Rupiah 14.260.066.842 12.632.696.301 Rupiah
Jumlah 17.878.284.251 12.676.816.741 Total
PERPAJAKAN 13. TAXATION
a. Utang Pajak a. Tax Payables
30 Sep /Sep 21 31 Des /Dec 20
Perusahaan The Company
Pajak Penghasilan : Income taxes:
Pasal 4 (2) 3.418.631 - Article 4 (2)
Pasal 15 37.609.170 33.936.952 Article 15
Pasal 21 10.706.026 116.186.674 Article 21
Pasal 22 1.387.820.374 1.660.180.929 Article 22
Pasal 23 52.365.428 51.582.945 Article 23
Pasal 29 3.178.812.165 345.894.903 Article 29
- Final tax
Sub jumlah 4.670.731.795 2.207.782.403 Sub-total
Rincian utang usaha berdasarkan mata uang adalah sebagai berikut:
The details of tax payables are as follows:
13.
12.
Tidak ada bunga ataupun jaminan yang secara khusus diberikan oleh Grup sehubungan dengan utang usaha di atas.
Pembayaran utang usaha umumnya diselesaikan dalam 30 sampai dengan 60 hari.
Trade payables are non-interest bearing and no particular collateral provided by the Group. Credit term are normally given within 30 to 60 days.
Rincian dari utang usaha berdasarkan pemasok adalah sebagai berikut:
The details of trade payables based on suppliers are as follows:
Rincian utang pajak adalah sebagai berikut:
Details of trade payables based on currency are as follows:
30 Sep /Sep 21 31 Des /Dec 20
Entitas Anak The Company
Pajak Penghasilan : Income taxes:
Pasal 4 (2) 46.093.222 8.113.915 Article 4 (2) Pasal 15 39.601.274 - Article 15
Pasal 21 28.159.861 135.577.207 Article 21
Pasal 22 547.222.232 - Article 22
Pasal 23 357.675.113 220.757.929 Article 23
Pasal 29 1.110.102.168 43.782.786 Article 29
Pajak Bumi dan Bangunan 532.418.821
-Pajak Pertambahan Nilai 513.617.256 122.744.712 Final tax
Sub jumlah 3.174.889.946 530.976.549 Sub-total
Jumlah 7.845.621.741 2.738.758.953 Total
b. Manfaat (Beban) Pajak Penghasilan b. Income Tax Benefits (Expenses)
30 Sep /Sep 21 31 Des /Dec 20
Beban pajak kini Current tax expenses
Perusahaan (14.165.277.480) (14.549.017.060) The Company
Entitas anak - (2.767.555.780) Subsidiaries
Sub jumlah (14.165.277.480) (17.316.572.840) Sub-total
Manfaat pajak
tangguhan Deferred tax benefits
Perusahaan 428.821.394 99.984.461 The Company
Entitas anak 8.826.203.528 8.014.400.796 Subsidiaries
Sub jumlah 9.255.024.922 8.114.385.257 Sub-total
Neto (4.910.252.558) (9.202.187.583) Net
c. Pajak Penghasilan Badan c. Corporate Income Tax
30 Sep /Sep 21 31 Des /Dec 20 Laba (rugi) sebelum pajak
penghasilan menurut laporan laba rugi Income (loss) before income tax per consolidated
dan penghasilan komprehensif statements of profit or loss and other
lain konsolidasian 23.570.732.431 23.012.602.323 comprehensive income
(Laba) rugi Entitas anak (Profit) loss before tax of
sebelum pajak 48.657.738.249 48.739.547.624 Subsidiaries
Laba (rugi) sebelum Income (loss) before income tax
penghasilan - Perusahaan 72.228.470.680 71.752.149.947 of the Company
Beda temporer : Temporary differences:
Imbalan pascakerja 211.781.250 282.375.000 Post-employment benefits
Beban penurunan nilai piutang Impairment cost on receivable to
pihak ketiga 2.045.173.455 317.697.007 third party
Beda permanen : Permanent differences:
Beban yang tidak dapat dikurangkan Non-deductible expenses
untuk tujuan fiskal 183.232.979 4.579.909.280 for fiscal purposes
Penghasilan yang telah dikenakan Income already
pajak yang bersifat final (114.565.582) (358.356.400) subjected to final tax
Taksiran penghasilan kena Estimated taxable income
pajak periode berjalan - for current period
Perusahaan 74.554.092.781 76.573.774.834 of the Company
Rincian manfaat (beban) pajak penghasilan adalah sebagai berikut:
Details of income tax benefit (expenses) are as follows:
Rekonsiliasi antara laba (rugi) sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan taksiran penghasilan kena pajak periode berjalan adalah sebagai berikut:
The reconciliation between income (loss) before income tax per consolidated statements of profit or loss and other comprehensive income for the periods and estimated taxable income or fiscal loss are as follows:
30 Sep /Sep 21 31 Des /Dec 20
Taksiran penghasilan Estimated taxable
pajak - dibulatkan 74.554.092.000 76.573.774.000 income – rounded off
Beban pajak penghasilan kini 14.165.277.480 14.549.017.060 Current income tax expense
Dikurangi pajak penghasilan dibayar di muka : Less prepayment of income taxes:
- Pasal 22 (10.986.465.315) (14.203.122.157) - Article 22 - Pasal 25 - - - Article 25
Jumlah taksiran utang pajak Total estimated income
penghasilan Perusahaan - tax payables Article 29
Pasal 29 3.178.812.165 345.894.903 of the Company
30 Sep /Sep 21 31 Des /Dec 20 Laba (rugi) sebelum pajak
penghasilan menurut Income (loss) before income tax
laporan laba rugi dan per consolidated statements of
penghasilan komprehensif profit or loss and other
lain konsolidasian 23.570.732.431 23.012.602.323 comprehensive income
(Laba) rugi Entitas anak (Profit) loss before tax of
sebelum pajak 48.657.738.249 48.739.547.624 Subsidiaries
Laba (rugi) sebelum Income (loss) before income tax
penghasilan - Perusahaan 72.228.470.680 71.752.149.947 of the Company
Pajak penghasilan dengan Post-employment benefits
tarif pajak yang berlaku Finance cost on borrowing to
efektif (13.723.409.429) (13.632.908.418) third party
Beban yang tidak dapat
dikurangkan untuk Non-deductible expenses
tujuan fiskal (34.814.266) (870.182.677) for fiscal purposes Penghasilan yang telah
dikenakan pajak yang Income already
bersifat final 21.767.609 68.087.716 subjected to final tax
Penyesuaian akibat Adjustment du to changes
perubahan tarif - (14.029.220) in tax rates Manfaat (beban) pajak
penghasilan Income tax benefit (expense)
Perusahaan (13.736.456.086) (14.449.032.599) The Company
Entitas anak 8.826.203.528 5.246.845.016 Subsidiaries Manfaat (Beban) Pajak
Pajak Penghasilan (4.910.252.558) (9.202.187.583) Income Tax Benefit (Expense) Perhitungan beban pajak penghasilan kini dan taksiran
utang pajak penghasilan badan Pasal 29 adalah sebagai berikut:
The computation of current income tax expense and the estimated corporate income tax payables Articles 29 of the Company are as follows:
Jumlah taksiran penghasilan kena pajak di atas menjadi dasar dalam penyusunan Surat Pemberitahuan (SPT) Tahunan 2020 yang disampaikan Perusahaan ke Kantor Pajak.
The annual tax return (SPT) for 2020 which submitted by the Company to the tax office are prepared based on the above estimated taxable income.
Rekonsiliasi antara manfaat (beban) pajak penghasilan yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan jumlah yang dihitung dengan menggunakan tarif pajak yang berlaku terhadap laba (rugi) sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
Reconciliation between income tax benefit (expense) included in the consolidated statements of profit or loss and other comprehensive income and the amount computed by applying the applicable tax rates to income (loss) before income tax per consolidated statements of profit or loss and other comprehensive income is as follows:
d. Taksiran tagihan pajak d. Estimated claims for tax refund 30 Sep /Sep 21 31 Des /Dec 20
Pajak Penghasilan 598.846.435 5.881.498.533 Income tax
Pajak pertambahan nilai 53.823.919.697 6.679.114.367 Value Added Tax
Total 54.422.766.132 12.560.612.900 Total
e. Pajak Penghasilan Tangguhan e. Deferred Income Tax
30 Sep / Sep 21 Dibebankan ke Dikreditkan Penghasilan ke Laba Rugi/ Komprehensif Lain/
Credited Charged to Other
Saldo Awal/ to Profit Comprehensive Saldo Akhir/
Beginning Balance or Loss Income Ending Balance
Perusahaan The Company
Liabilitas imbalan Post-employment
pascakerja 202.965.600 40.238.438 52.128.353 295.332.390 benefit liabilities
Cadangan penurunan Allowance for
nilai piutang 60.362.431 388.582.956 - 448.945.388 impairment receivables
Entitas Anak Subsidiary
Rugi fiscal - 7.353.074.300 - 7.353.074.300 Fiscal loss Provisi untuk
pengelolaan dan Provision for
reklamasi lingkungan environmental and
hidup 2.597.106.199 133.457.642 - 2.730.563.841 reclamation costs
Liabilitas imbalan Post-employment
pascakerja 434.169.121 87.742.545 (41.188.455) 480.723.211 benefit liabilities
Cadangan penurunan Allowance for
nilai properti impairment mining
pertambangan 338.149.750 231.106.688 - 569.256.438 properties
Cadangan penurunan Allowance for
nilai piutang 12.627.516.558 1.020.822.353 - 13.648.338.911 impairment receivables
Jumlah Aset Pajak Total Deferred Tax
Tangguhan 16.260.269.659 9.255.024.922 10.939.898 25.526.234.479 Assets
31 Des/Dec 2020
Dikreditkan Dikreditkan (dibebankan) (dibebankan) ke
ke Laba Rugi/ Penghasilan
Credited to Profit 'or Loss Komprehensif Lain/
Efek perubahan Credited (Charged) to
Saldo Awal/ Tahun berjalan/ tarif/ Effect in Other Comprehensive Saldo Akhir/
Beginning Balance Current year changes in tax rate Income Ending Balance
Perusahaan The Company
Liabilitas imbalan Post-employment
pascakerja 93.839.100 53.651.250 (14.029.220) 69.504.470 202.965.600 benefit liabilities
Cadangan penurunan Allowance for
nilai piutang - 60.362.431 - - 60.362.431 impairment receivables
Entitas Anak Subsidiary
Provisi untuk
pengelolaan dan Provision for
reklamasi lingkungan environmental and
hidup 2.794.345.913 138.081.796 (335.321.510) - 2.597.106.199 reclamation costs
Liabilitas imbalan Post-employment
pascakerja 431.841.878 109.066.540 (51.821.357) (54.917.940) 434.169.121 benefit liabilities
Cadangan penurunan nilai Allowance for impairment
Properti pertambanngan - 338.149.750 - - 338.149.750 mining properties
Cadangan penurunan Allowance for
nilai piutang 4.811.270.980 8.393.598.095 (577.352.518) - 12.627.516.558 impairment receivables
Jumlah Aset Pajak Total Deferred Tax
Tangguhan 8.131.297.871 9.092.909.863 (978.524.604) 14.586.530 16.260.269.659 Assets Rincian aset (liabilitas) pajak tangguhan adalah sebagai
berikut:
Details of deferred tax assets (liabilities) are as follows: