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UTANG USAHA 12. TRADE PAYABLES

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: