Aset pengampunan pajak adalah sebagai berikut: Details of declaration assets of tax amnesty were as follow:
2020 2019
Perusahaan 168.750.000 180.000.000 The Company
Entitas Anak Subsidiaries
DPA 21.063.225.000 24.665.700.000 DPA
BIM 7.920.000.000 7.920.000.000 BIM
ISA 6.035.910.000 6.050.910.000 ISA
MUL 1.432.800.000 1.432.800.000 MUL
Jumlah 36.620.685.000 40.249.410.000 Total
13. ASET PENGAMPUNAN PAJAK (lanjutan) 13. TAX AMNESTY ASSETS (continued) Rincian atas aset tetap pengampunan pajak adalah
sebagai berikut:
Details of property, plant, and equipment of tax amnesty are as follow:
2020
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Ending
balance Additions balance
Biaya perolehan Acquisition cost
Tanah 15.163.710.000 - 15.163.710.000 Land
Bangunan 17.618.000.000 - 17.618.000.000 Buildings
Mesin 22.357.600.000 - 22.357.600.000 Machineries
Subjumlah 55.139.310.000 - 55.139.310.000 Subtotal
Akumulasi penyusutan Accumulated depreciation
Bangunan (3.523.600.000) (880.900.000) (4.404.500.000) Buildings
Mesin (11.366.300.000) (2.747.825.000) (14.114.125.000) Machineries
Subjumlah (14.889.900.000) (3.628.725.000) (18.518.625.000) Subtotal
Nilai tercatat 40.249.410.000 (3.628.725.000) 36.620.685.000 Net carrying amount
2019
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Ending
balance Additions balance
Biaya perolehan Acquisition cost
Tanah 15.163.710.000 - 15.163.710.000 Land
Bangunan 17.618.000.000 - 17.618.000.000 Buildings
Mesin 22.357.600.000 - 22.357.600.000 Machineries
Subjumlah 55.139.310.000 - 55.139.310.000 Subtotal
Akumulasi penyusutan Accumulated depreciation
Bangunan (2.642.700.002) (880.899.998) (3.523.600.000) Buildings
Mesin (8.524.725.000) (2.841.575.000) (11.366.300.000) Machineries
Subjumlah (11.167.425.002) (3.722.474.998) (14.889.900.000) Subtotal
Nilai tercatat 43.971.884.998 (3.722.474.998) 40.249.410.000 Net carrying amount
Beban penyusutan aset pengampunan pajak untuk tahun yang berakhir pada 31 Desember 2020 dan 2019 adalah sebagai berikut:
Depreciation expenses of tax amnesty assets for the period ended December 31, 2020 and 2019, respectively, are as follows
2020 2019
Beban pokok pendapatan (Catatan 32) 3.628.725.000 3.722.474.998 Cost of revenues (Note 32)
Jumlah 3.628.725.000 3.722.474.998 Total
Perusahaan The Company
Pada tanggal 20 September 2016, Perusahaan mengikuti Pengampunan Pajak sesuai dengan Undang-Undang Republik Indonesia No. 11 Tahun 2016 tentang Pengampunan Pajak dengan bukti lapor No. 12300000181. Jumlah nilai harta bersih luar negeri senilai Rp3.816.556.013 yang terdiri dari harta senilai Rp5.916.556.013 dan utang senilai Rp2.100.000.000 dan untuk harta bersih dalam negeri senilai Rp56.250.000 yang terdiri dari harta senilai Rp225.000.000 dan utang senilai Rp168.750.000. Uang tebusan yang dibayarkan Perusahaan adalah sebesar Rp153.787.241 pada
On September 20, 2016, the Company joined Tax Amnesty in accordance with Law of the Republic of Indonesia No. 11 of 2016 concerning Tax Amnesty with proof of report No. 12300000181. The total value of net foreign assets amount of Rp3,816,556,013 consisting of assets of Rp5,916,556,013 and debts of Rp2,100,000,000 and for domestic net assets amount of Rp56,250,000 consisting of assets of Rp225,000,000 and debt of Rp168,750,000. The redemption paid by the Company amounted to Rp153,787,241 on September 16, 2016.
13. ASET PENGAMPUNAN PAJAK (lanjutan) 13. TAX AMNESTY ASSETS (continued)
Perusahaan (lanjutan) The Company (continued)
Berdasarkan Surat Keterangan Pengampunan Pajak No. KET-5600/PP/WPJ.01/2016, bertanggal 23 September 2016, Perusahaan menyampaikan pengampunan pajak atas harta bersih luar negeri senilai Rp3.816.556.013 yang terdiri dari harta senilai Rp5.916.556.013 dan utang senilai Rp2.100.000.000 dan untuk harta bersih dalam negeri senilai Rp56.250.000 yang terdiri dari harta senilai Rp225.000.000 dan utang senilai Rp168.750.000.
Based on Tax Amnesty Certificate No. KET-5600/PP/WPJ.01/2016, dated September 23, 2016, the Company submitted a tax amnesty for foreign net assets worth Rp3,816,556,013 consisting of assets worth Rp5,916,556,013 and debts worth Rp2,100,000,000 and for domestic net assets of Rp56,250,000 consisting of assets of Rp225,000,000 and debt of Rp168,750,000.
PT Mutiara Unggul Lestari PT Mutiara Unggul Lestari Pada tanggal 30 September 2016, MUL mengikuti
Pengampunan Pajak sesuai dengan Undang-Undang Republik Indonesia No. 11 Tahun 2016 tentang Pengampunan Pajak dengan bukti lapor No. 12300000401 dan dilaporkan di Kantor Pelayanan Pajak Madya Medan. Jumlah nilai harta bersih senilai Rp1.399.900.000 dengan tarif 2%
dan uang tebusan yang dibayarkan MUL adalah sebesar Rp27.998.000 pada tanggal 30 September 2016.
On September 30, 2016, MUL joined Tax Amnesty in accordance with Law of the Republic of Indonesia No. 11 of 2016 concerning Tax Amnesty with proof of report No. 12300000401 and reported in the Medan Tax Office. The total value of net assets of Rp1,399,900,000 at a rate of 2% and the redemption paid by MUL amounted to Rp27,998,000 as of September 30, 2016.
Berdasarkan Surat Keterangan Pengampunan Pajak No. KET-11751/PP/WPJ.01/2016, bertanggal 3 Oktober 2016, MUL menyampaikan pengampunan pajak atas nilai harta bersih sebesar Rp1.399.900.000.
Based on the Tax Amnesty Certificate No. KET-11751/PP/WPJ.01/2016, dated October 3, 2016, the MUL submitted a tax amnesty with the total value of net assets amounting to Rp1,399,900,000.
PT Berlian Inti Mekar PT Berlian Inti Mekar
Pada tanggal 30 September 2016, BIM mengikuti Pengampunan Pajak atas harta yang belum dilaporkan sesuai dengan Undang-Undang Republik Indonesia No. 11 Tahun 2016 tentang Pengampunan Pajak dengan bukti lapor No. D0600002089. Harta bersih yang belum dilaporkan senilai Rp2.280.000.000.
On September 30, 2016, BIM joined the Tax Amnesty on assets that have not been reported in accordance with the Law of the Republic of Indonesia No. 11 of 2016 concerning Tax Amnesty with proof of reporting No. D0600002089. Unreported net assets amounting to Rp2,280,000,000.
Berdasarkan Surat Keterangan Pengampunan Pajak No. KET-19288/PP/WPJ.01/2016, bertanggal 12 Oktober 2016, BIM menyampaikan pengampunan pajak atas nilai harta bersih sebesar Rp2.280.000.000, terdiri dari harta sebesar Rp7.920.000.000 dan hutang sebesar Rp5.640.000.000.
Based on the Tax Amnesty Certificate No. KET-19288/PP/WPJ.01/2016, dated October 12, 2016, BIM submitted a tax amnesty with the total value of net assets amounting to Rp2,280,000,000, consisting of assets of Rp7,920,000,000 and debts of Rp5,640,000,000.
PT Intan Sejati Andalan PT Intan Sejati Andalan Pada tanggal 29 September 2016, ISA mengikuti
Pengampunan Pajak sesuai dengan Undang-Undang Republik Indonesia No. 11 Tahun 2016 tentang Pengampunan Pajak dengan bukti lapor No. 12300000360 dan dilaporkan di Kantor Pelayanan Pajak Madya Medan. Total nilai harta bersih senilai Rp2.351.927.500 dengan tarif 2%
dan uang tebusan yang dibayarkan Perusahaan adalah sebesar Rp47.038.550 pada tanggal 30 September 2016.
On September 29, 2016, ISA joined the Tax Amnesty program in accordance with the Law of the Republic of Indonesia No. 11 of 2016 concerning Tax Amnesty with proof of report No. 12300000360 and reported in the Medan Tax Office. The total value of net assets of Rp2,351,927,500 at a rate of 2% and the redemption paid by the Company amounted to Rp47,038,550 on September 30, 2016.
13. ASET PENGAMPUNAN PAJAK (lanjutan) 13. TAX AMNESTY ASSETS (continued) PT Intan Sejati Andalan (lanjutan) PT Intan Sejati Andalan (continued) Berdasarkan Surat Keterangan Pengampunan
Pajak No. KET-10485/PP/WPJ.01/2016, bertanggal 30 September 2016, ISA menyampaikan pengampunan pajak atas nilai harta bersih sebesar Rp2.351.927.500.
Based on the Tax Amnesty Certificate No. KET-10485/PP/WPJ.01/2016, dated September 30, 2016, the ISA submitted a tax amnesty with the total value of net assets amounting to Rp2,351,927,500.
PT Dumai Paricipta Abadi PT Dumai Paricipta Abadi Pada tanggal 30 September 2016, DPA mengikuti
Pengampunan Pajak sesuai dengan Undang- Undang Republik Indonesia No. 11 Tahun 2016 tentang Pengampunan Pajak dengan bukti lapor No. 01900001046 dan dilaporkan di kantor Pelayanan Pajak Jakarta Kebayoran Baru Dua.
Total nilai harta bersih senilai Rp9.768.900.000 yang terdiri dari harta sebesar Rp39.075.600.000 dan hutang sebesar Rp29.306.700.000 dan uang tebusan yang dibayarkan DPA adalah sebesar Rp195.378.000 pada tanggal 23 dan 26 September 2016.
On September 30, 2016, DPA followed Tax Amnesty in accordance with the Law of the Republic of Indonesia No. 11 of 2016 concerning Tax Amnesty with report evidence No. 01900001046 and reported at the Jakarta Kebayoran Baru Dua Tax Service office.
The total value of net assets of Rp9,768,900,000 consisting of assets of Rp39,075,600,000 and debts of Rp29,306,700,000 and ransom paid by DPA amounted to Rp195,378,000 on September 23 and 26, 2016.
Berdasarkan Surat Keterangan Pengampunan Pajak No. KET-9693/PP/WPJ.30/2016, bertanggal 10 Oktober 2016, DPA menyampaikan pengampunan pajak atas nilai harta bersih sebesar Rp9.768.900.000.
Based on the Tax Amnesty Certificate No. KET-9693/PP/WPJ.30/2016, dated October 10, 2016, the DPA submitted a tax amnesty with the total value of net assets amounting to Rp9,768,900,000.
Berdasarkan hasil penelaahan, manajemen Grup berkeyakinan tidak ada situasi atau keadaan yang mengindikasikan penurunan nilai aset pengampunan pajak.
Based on the results of the review, the management of the Group believes that there is no situation or circumstances that indicates a decline in the value of tax amnesty assets.
14. ASET TETAP 14. PROPERTY, PLANT AND EQUIPMENT
2020
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending balance Additions Deductions Reclassifications balance
Biaya perolehan Acquisition cost
Pemilikan langsung Direct ownership
Tanah 59.217.377.564 24.450.040.000 - - 83.667.417.564 Land
Bangunan 456.775.779.978 3.090.149.596 - 261.799.294.861 721.665.224.435 Buildings
Mesin 187.270.210.972 5.967.983.870 - 76.277.753.229 269.515.948.071 Machineries
Peralatan 2.731.646.619 84.048.960 - 3.980.120.569 6.795.816.148 Equipment
Kendaraan 61.190.777.792 1.297.027.359 (8.883.339.031) 5.744.873.568*) 59.349.339.688 Vehicles
Peralatan laboratorium 1.263.597.253 4.000.000 - - 1.267.597.253 Laboratorium equipment
Fasilitas dan infrastruktur 7.376.583.708 2.964.536.487 (3.375.000) 2.373.136.777 12.710.881.972 Facilities and infrastructures
Subjumlah 775.825.973.886 37.857.786.272 (8.886.714.031) 350.175.179.004 1.154.972.225.131 Subtotal
Aset dalam penyelesaian 371.117.934.001 64.600.221.159 - (344.430.305.436) 91.287.849.724 Construction in progress
Subjumlah 371.117.934.001 64.600.221.159 - (344.430.305.436) 91.287.849.724 Subtotal
Jumlah 1.146.943.907.887 102.458.007.431 (8.886.714.031) 5.744.873.568*) 1.246.260.074.855 Total
*) Reklasifikasi dari aset hak guna (Catatan 16) / reclassifications from right-of-use assets (Note 16)
14. ASET TETAP (lanjutan) 14. PROPERTY, PLANT AND EQUIPMENT (continued)
2020
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending balance Additions Deductions Reclassifications balance
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan (158.151.116.784) (37.471.996.004) - - (195.623.112.788) Buildings
Mesin (108.630.912.218) (24.434.480.356) - - (133.065.392.574) Machineries
Peralatan (1.054.966.525) (678.287.820) - - (1.733.254.345) Equipment
Kendaraan (49.768.553.174) (4.039.971.878) 7.612.707.354 (3.144.268.523)*) (49.340.086.221) Vehicles
Peralatan laboratorium (1.138.056.908) (49.479.498) - - (1.187.536.406) Laboratorium equipment
Fasilitas dan infrastruktur (6.246.705.447) (1.638.317.240) 3.375.000 - (7.881.647.687) Facilities and infrastructures
Jumlah (324.990.311.056) (68.312.532.796) 7.616.082.354 (3.144.268.523)*) (388.831.030.021) Total
Nilai tercatat 821.953.596.831 34.145.474.635 (1.270.631.677) 2.600.605.045*) 857.429.044.834 Carrying value
*) Reklasifikasi dari aset hak guna (Catatan 16) / reclassifications from right-of-use assets (Note 16)
2019
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending balance Additions Deductions Reclassifications balance
Biaya perolehan Acquisition cost
Pemilikan langsung Direct ownership
Tanah 57.332.504.863 1.884.872.701 - - 59.217.377.564 Land
Bangunan 382.104.078.423 74.671.701.555 - - 456.775.779.978 Buildings
Mesin 161.254.402.306 22.724.808.666 - 3.291.000.000 187.270.210.972 Machineries
Peralatan 1.003.890.501 1.727.756.118 - - 2.731.646.619 Equipment
Kendaraan 56.668.086.535 3.032.201.278 (2.154.510.021) 3.645.000.000 61.190.777.792 Vehicles
Peralatan laboratorium 1.147.597.252 116.000.001 - - 1.263.597.253 Laboratorium equipment
Fasilitas dan infrastruktur 6.778.908.194 603.272.968 (5.597.454) - 7.376.583.708 Facilities and infrastructures
Subjumlah 666.289.468.074 104.760.613.287 (2.160.107.475) 6.936.000.000 775.825.973.886 Subtotal
Aset dalam penyelesaian 172.807.447.163 201.601.486.838 - (3.291.000.000) 371.117.934.001 Construction in progress
Subjumlah 172.807.447.163 201.601.486.838 - (3.291.000.000) 371.117.934.001 Subtotal
Aset sewa pembiayaan Assets under finance lease
Kendaraan 9.969.873.525 860.760.863 - (3.645.000.000) 7.185.634.388 Vehicles
Subjumlah 9.969.873.525 860.760.863 - (3.645.000.000) 7.185.634.388 Subtotal
Jumlah 849.066.788.762 307.222.860.988 (2.160.107.475) - 1.154.129.542.275 Total
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan (137.789.698.171) (20.361.418.613) - - (158.151.116.784) Buildings
Mesin (93.397.554.161) (15.233.358.057) - - (108.630.912.218) Machineries
Peralatan (822.171.916) (232.794.609) - - (1.054.966.525) Equipment
Kendaraan (45.227.427.275) (5.061.493.392) 1.666.096.660 (1.145.729.167) (49.768.553.174) Vehicles
Peralatan laboratorium (1.111.477.744) (26.579.164) - - (1.138.056.908) Laboratorium equipment
Fasilitas dan infrastruktur (6.059.387.235) (192.915.666) 5.597.454 - (6.246.705.447) Facilities and infrastructures
Subjumlah (284.407.716.502) (41.108.559.501) 1.671.694.114 (1.145.729.167) (324.990.311.056 ) Subtotal
Aset sewa pembiayaan Assets under finance lease
Kendaraan (3.145.320.024) (940.298.463) - 1.145.729.167 (2.939.889.320) Vehicles
Subjumlah (3.145.320.024) (940.298.463) - 1.145.729.167 (2.939.889.320) Subtotal
Jumlah (287.553.036.526) (42.048.857.964) 1.671.694.114 - (327.930.200.376) Total
Nilai tercatat 561.513.752.236 265.174.003.024 (488.413.361) - 826.199.341.899 Carrying value
Pada tanggal 1 Januari 2020, Grup sudah menerapkan PSAK 73 sehingga seluruh saldo awal aset sewa pembiayaan Grup direklasifikasi menjadi aset hak guna (lihat Catatan 16).
As of January 1, 2020, the Group has adopted PSAK 73 so that all the beginning balances of the Group's finance lease assets are reclassified as right-of-use assets (see Note 16).
14. ASET TETAP (lanjutan) 14. PROPERTY, PLANT AND EQUIPMENT (continued)
Perhitungan rekonsiliasi pelepasan aset tetap untuk tahun yang berakhir pada tanggal 31 Desember 2020 dan 2019:
Calculation of reconciliation of the disposal of property, plant, and equipment for the year ended December 31, 2020 and 2019, respectively:
2020 2019
Nilai jual 1.450.327.320 1.111.222.168 Selling price
Nilai buku (1.270.631.677) (488.413.361) Book value
Laba pelepasan aset (Catatan 36) 179.695.643 622.808.807 Gains from asset disposal (Note 36)
Bangunan, mesin dan kendaraan diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungjawaban sebagai berikut:
Buildings, machinery and vehicles are insured against risk of fire and other risks with the value of insurance as follows:
2020 2019
PT Asuransi Wahana Tata 324.993.390.000 324.993.390.000 PT Asuransi Wahana Tata
PT Asuransi Tri Pakarta 259.162.620.000 - PT Asuransi Tri Pakarta
PT Asuransi Central Asia 229.319.963.000 625.000.000 PT Asuransi Central Asia PT Asuransi Tokio Marine Indonesia 121.707.000.000 120.269.768.000 PT Asuransi Tokio Marine Indonesia PT Asuransi Adira Dinamika 118.957.650.000 262.915.300.000 PT Asuransi Adira Dinamika PT Asuransi Buana Independent 18.962.000.000 14.891.000.000 PT Asuransi Buana Independent
PT Asuransi Total Bersama 1.455.000.000 - PT Asuransi Total Bersama
PT Asuransi Sinar Mas 1.179.550.000 326.300.000 PT Asuransi Sinar Mas
PT Asuransi MSIG Indonesia 638.000.000 - PT Asuransi MSIG Indonesia
PT Sompo Insurance Indonesia - 91.767.909.289 PT Sompo Insurance Indonesia
PT Lippo General Insurance Tbk - 6.588.956.000 PT Lippo General Insurance Tbk
Jumlah 1.076.375.173.000 822.377.623.289 Total
Manajemen berpendapat jumlah pertanggungan tersebut telah memadai untuk menutupi kemungkinan kerugian atas risiko-risiko tersebut.
Management believes that the sum insured is sufficient to cover possible losses from these risks.
Beban penyusutan aset tetap untuk tahun yang berakhir pada 31 Desember 2020 dan 2019 adalah sebagai berikut:
Depreciation expenses of property, plant, and equipments for the year ended December 31, 2020 and 2019, respectively, are as follows
2020 2019
Beban pokok pendapatan (Catatan 32) 52.815.612.800 27.830.305.321 Cost of revenues (Note 32)
Beban administrasi dan umum General and administrative
(Catatan 34) 15.496.919.996 14.218.552.643 expenses (Note 34)
Jumlah 68.312.532.796 42.048.857.964 Total
Pada tanggal 31 Desember 2020 dan 2019, harga perolehan aset tetap yang telah disusutkan penuh namun masih digunakan masing-masing sebesar Rp84.397.083.512 dan Rp38.736.755.579.
As of December 31, 2020 and 2019, the acquisition cost of property, plant and equipments which have been fully depreciated but are still being used amounted to Rp84,397,083,512 and Rp38,736,755,579, respectively.
Berdasarkan hasil penelaahan, manajemen Grup berkeyakinan tidak ada situasi atau keadaan yang mengindikasikan penurunan nilai aset tetap.
Based on the results of the review, the management of the Group believe that there is no situation or circumstances that indicates a decline in the value of property, plant, and equipments.
14. ASET TETAP (lanjutan) 14. PROPERTY, PLANT AND EQUIPMENTS (continued)
Pada tanggal 31 Desember 2020 dan 2019, aset tetap tertentu dijaminkan untuk pinjaman bank (Catatan 19).
As of December 31, 2020 and 2019, certain property, plant, and equipments were pledged as collateral for bank loans (Note 19).
Aset dalam penyelesaian Construction in progress PT Intan Sejati Andalan PT Intan Sejati Andalan Aset dalam penyelesaian merupakan pekerjaan
atas pembangunan pabrik dan fasilitas lainnya berdasarkan surat perjanjian kerja antara ISA dengan PT Mulindo Raya Sejati No. 008/INTAN- DXIII-MRS/VI/2013, yang telah diperbaharui dengan surat perjanjian kerja No. 008.A/SSL/ISA- MRS/V/2015 atas “Pekerjaan Refinery &
Fractination Plant, KCP CAP 500 TPD, Jerry Can Filling Plant CAP 150 ton dan lain-lain lokasi Duri XIII – Riau”, senilai Rp372.475.180.000. Pekerjaan ini telah diselesaikan pada November 2019.
Tahapan uji coba produksi pada pabrik refinery telah dilaksanakan pada Januari 2020.
Berdasarkan dokumen certificate of services/report tertanggal 27 Februari 2020, telah berhasil dilakukan commissioning oleh PT Mulindo Raya Sejati dengan melakukan tes terhadap mesin dan perlengkapan pabrik refinery.
Construction in progress is the work of the construction of the plant and other facilities based on agreement letter between ISA and PT Mulindo Raya Sejati No. 008/INTAN-DXIII- MRS/VI/2013, amended with agreement letter No.008.A/SSL/ISA-MRS/V/2015 for the "Work and Fractination Refinery Plant, KCP CAP 500 TPD, Jerry Can Filling Plant CAP 150 tons and other locations XIII Duri - Riau", amounting to Rp372,475,180,000. This work was completed in November 2019. The production trial phase at the refinery plant was carried out in January 2020.
Based on the certificate of services/report dated February 27, 2020, PT Mulindo Raya Sejati has successfully carried out a commissioning phase by conducting tests on refinery factory machinery and equipment.
Pada tahun 2020, aset dalam penyelesaian terkait pekerjaan KCP CAP 500 TPD dan Jerry Can filling plant telah mencapai persentase penyelesaian kurang lebih 90% dan diperkirakan akan selesai pada tahun 2021.
In 2020, contruction in progress related to the project of KCP CAP 500 TPD and Jerry Can filling plant had been percentage of completion of approximately 90% and is expected to be completed in 2021.
15. INVESTASI PADA ENTITAS ASOSIASI 15. INVESTMENT IN ASSOCIATES