Perubahan asumsi/ Kenaikan dari asumsi/ Penurunan asumsi/
Change in Assumptions Increase in Assumptions Decrease in Assumptions
Bunga diskonto 1% (20.301.622.299) 22.914.748.191 Discount rate Tingkat kenaikan gaji 1% 25.042.287.143 (22.051.009.416) Salary growth rate
Kenaikan (Penurunan) Liabilitas Imbalan Pasti/
2021
Defined Benefit Liability Increase (Decrease)
51. Lain-lain – Bersih 51. Others – Net
2022 2021
Jasa manajemen 55.345.608.510 55.297.409.620 Management fees Keuntungan dari kegiatan
pengelolaan - bersih 26.188.351.781 20.948.626.792 Gain from estate management - net
Cadangan kerugian penurunan piutang Allowance for impairment of trade
usaha (Catatan 6) (1.270.758.159) (694.781.287) accounts receivable (Note 6) Cadangan kerugian penurunan piutang
pihak berelasi non-usaha Allowance for impairment of due
(Catatan 12) (171.299.077) (26.460.000) from related parties (Note 12) Lain-lain 17.593.136.620 15.581.689.408 Others - net
Jumlah - bersih 97.685.039.675 91.106.484.533 Total
Lain-lain termasuk pendapatan dari pembatalan, biaya administrasi bank dan penghasilan imbalan kerja jangka panjang.
Others include cancellation fees, bank administration charges and long-term employee benefit income.
52. Perpajakan 52. Taxation
a. Pajak Kini a. Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut:
A reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and taxable income follows:
2022 2021
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan statements of profit or loss
komprehensif lain konsolidasian 2.661.691.654.486 1.547.006.489.870 and other comprehensive income Ditambah beban pajak final Perusahaan 179.369.289.504 114.208.346.215 Add final tax expense of the Company
Penyesuaian untuk beban (pendapatan) Add (deduct) expenses (income)
yang bersifat final - bersih (1.757.240.717.169) (851.955.269.642) already subjected to final tax - net Laba sebelum pajak 1.083.820.226.821 809.259.566.443 Profit before tax
Laba entitas anak sebelum pajak (1.064.582.250.821) (796.975.759.658) Profit before tax of the subsidiaries Laba kena pajak 19.237.976.000 12.283.806.785 Taxable income
Perhitungan beban (penghasilan) pajak kini dan utang pajak (pajak dibayar dimuka) adalah sebagai berikut:
The details of current tax expense (benefit) and taxes payable (prepaid taxes) follows:
2022 2021
Perusahaan 3.655.215.440 2.333.923.140 Company
Entitas anak Subsidiaries
PT Duta Cakra Pesona 1.688.785.120 7.861.260 PT Duta Cakra Pesona PT Serpong Mas Media 1.474.033.423 1.360.826.655 PT Serpong Mas Media PT Perwita Margasakti 887.794.147 730.107.608 PT Perwita Margasakti
PT Phinisindo Zamrud Nusantara 273.342.199 - PT Phinisindo Zamrud Nusantara PT Royal Oriental 241.518.860 230.904.960 PT Royal Oriental
PT Putra Alvita Pratama 227.290.140 203.570.840 PT Putra Alvita Pratama PT Bumi Megah Graha Asri 132.947.100 - PT Bumi Megah Graha Asri
PT Kembangan Permai Development 25.971.110 44.181.720 PT Kembangan Permai Development PT Sinar Mas Teladan 13.044.020 4.290.220 PT Sinar Mas Teladan
PT Garwita Sentra Utama 5.516.500 - PT Garwita Sentra Utama PT Mustika Karya Sejati 1.988.074 880.000 PT Mustika Karya Sejati Global Prime Capital Pte. Ltd. (3.821.381.949) 3.156.081.514 Global Prime Capital Pte. Ltd.
PT Satwika Cipta Lestari - 92.905.780 PT Satwika Cipta Lestari
Jumlah 1.150.848.744 5.831.610.557 Subtotal
Jumlah beban pajak 4.806.064.184 8.165.533.697 Total current tax expense
Pajak penghasilan dibayar dimuka Less prepaid income taxes
Perusahaan 2.981.188.930 1.654.993.498 Company Entitas anak 2.386.443.509 5.579.273.841 Subsidiaries
Jumlah 5.367.632.439 7.234.267.339 Total prepaid income taxes Utang pajak (pajak dibayar dimuka) (561.568.255) 931.266.358 Taxes payable (prepaid taxes)
Terdiri dari: Details:
Pajak dibayar dimuka (Catatan 10) Prepaid taxes (Note 10)
Entitas anak (3.431.812.036) - Subsidiaries
Utang pajak Taxes payable
Perusahaan 674.026.510 678.929.642 Company
Entitas anak 2.196.217.271 252.336.716 Subsidiaries
Jumlah - utang pajak (Catatan 23) 2.870.243.781 931.266.358 Subtotal - taxes payable (Note 23)
Jumlah (561.568.255) 931.266.358 Total
Pada tanggal 31 Maret 2020, Pemerintah Indonesia menerbitkan Peraturan Pemerintah No. 1/2020 dan pada tanggal 16 Mei 2020 telah ditetapkan sebagai Undang-undang No. 2 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease (Covid-19).
Melalui peraturan ini, Pemerintah memutuskan beberapa kebijakan baru dan salah satunya terkait dengan penyesuaian tarif pajak penghasilan wajib pajak badan dalam negeri dan bentuk usaha tetap sebagai berikut:
On March 31, 2020, the Government issued Government Regulation No. 1/2020 and on May 16, 2020 was stipulated as Law No. 2 Year 2020 related to State Financial Policies and Financial System Stability to cope with Corona Virus Disease (Covid-19) pandemic. Through this regulation, the Government issued some new policies which, among others, related to the change in the corporate income tax rate for domestic taxpayers and permanent establishments as follows:
Tarif pajak penghasilan sebesar 22%
yang berlaku pada tahun pajak 2020 dan 2021, dan
Corporate income tax rate of 22%
effective for 2020 and 2021 fiscal years, and
Tarif pajak penghasilan sebesar 20%
yang mulai berlaku pada tahun pajak 2022.
Corporate income tax rate of 20%
effective for 2022 fiscal year.
Pada tanggal 7 Oktober 2021, Dewan Perwakilan Rakyat Republik Indonesia mengesahkan Undang-Undang Harmonisasi Peraturan Perpajakan, yang antara lain menetapkan tarif pajak penghasilan badan sebesar 22% untuk tahun pajak 2022 dan seterusnya.
Perusahaan sebagai wajib pajak perusahaan publik dalam negeri dengan jumlah saham beredar pada bursa efek di Indonesia paling sedikit 40% dan memenuhi persyaratan tertentu sebagaimana diatur berdasarkan Peraturan Pemerintah, memperoleh tarif 3% lebih rendah dari tarif pajak penghasilan badan yang disebutkan di atas, yakni menjadi 19% pada tahun pajak 2020 dan 2021. Grup telah menerapkan penyesuaian atas tarif pajak yang berlaku dalam perhitungan pajak kininya.
On October 7, 2021, the House of Representatives of the Republic of Indonesia passed the Law on the Harmonization of Tax Regulations, which stipulates a corporate income tax rate of 22% for the fiscal year 2022 onwards, among others. The Company as a domestic public company tax payer with total number of shares on the stock exchange of Indonesia at least 40% meeting certain requirements of Government Regulation, can avail of further 3% reduction from the tax rate as mentioned above, i.e. 19% for 2020 and 2021 fiscal years. The Group has adopted the amendments of those prevailing tax rates in the current tax computation.
Laba kena pajak tahun 2021 Perusahaan telah sesuai dengan Surat Pemberitahuan Tahunan (SPT) yang disampaikan oleh Perusahaan kepada Kantor Pelayanan Pajak.
The taxable income in 2021 of the Company is in accordance with the corporate income tax returns filed with the Tax Service Office.
b. Pajak Final b. Final Tax
Perhitungan beban pajak final dan pajak dibayar dimuka adalah sebagai berikut:
The final tax expense and prepaid taxes are computed follows:
2022 2021
Pajak penghasilan final: Final income tax
Perusahaan The Company
Penjualan 144.105.056.496 86.079.120.984 Sales
Sewa dan jasa pelayanan 35.264.233.008 28.129.225.231 Rental and service charge
Jumlah 179.369.289.504 114.208.346.215 Subtotal
2022 2021
Pajak penghasilan final: Final income tax
Entitas anak Subsidiaries
PT Royal Oriental 26.663.141.285 27.676.866.282 PT Royal Oriental
PT Duta Semesta Mas 21.055.027.929 10.629.168.080 PT Duta Semesta Mas PT Duta Pertiwi Tbk 15.924.440.089 14.873.519.323 PT Duta Pertiwi Tbk PT Putra Alvita Pratama 15.011.280.028 7.686.584.643 PT Putra Alvita Pratama PT Duta Cakra Pesona 14.121.077.554 12.203.209.019 PT Duta Cakra Pesona
PT Prima Sehati 10.698.423.518 6.451.767.172 PT Prima Sehati
PT Sinarwijaya Ekapratista 8.805.054.917 6.162.138.496 PT Sinarwijaya Ekapratista PT Wijaya Pratama Raya 8.440.945.778 5.399.738.296 PT Wijaya Pratama Raya PT Sinar Mas Wisesa 8.310.320.915 6.169.359.405 PT Sinar Mas Wisesa PT Sinar Mas Teladan 6.512.226.136 7.561.814.073 PT Sinar Mas Teladan PT Perwita Margasakti 5.071.156.250 5.025.433.016 PT Perwita Margasakti PT Misaya Properindo 4.447.929.489 3.216.600.063 PT Misaya Properindo PT Garwita Sentra Utama 2.770.944.767 1.910.539.732 PT Garwita Sentra Utama PT Mekanusa Cipta 2.465.205.265 330.694.756 PT Mekanusa Cipta
PT Phinisindo Zamrud Nusantara 2.121.263.416 1.767.073.136 PT Phinisindo Zamrud Nusantara PT Mustika Karya Sejati 1.381.417.069 1.390.813.424 PT Mustika Karya Sejati PT Bumi Megah Graha Asri 563.895.815 1.834.856.645 PT Bumi Megah Graha Asri PT Bumi Megah Graha Utama 236.345.680 177.131.754 PT Bumi Megah Graha Utama PT Saranapapan Ekasejati 162.590.794 100.418.504 PT Saranapapan Ekasejati PT Kurnia Subur Permai 96.144.264 85.972.727 PT Kurnia Subur Permai
PT Kembangan Permai PT Kembangan Permai
Development 68.656.664 1.233.510.246 Development
PT Itomas Kembangan Perdana 5.239.182 - PT Itomas Kembangan Perdana PT Kanaka Grahaasri 1.367.518 1.241.231 PT Kanaka Grahaasri
PT Anekagriya Buminusa 573.305 799.989.925 PT Anekagriya Buminusa
Jumlah 154.934.667.627 122.688.439.948 Subtotal
Jumlah 334.303.957.131 236.896.786.163 Total
Pajak penghasilan dibayar dimuka Less prepaid income taxes
Final Final
Perusahaan 388.962.020.244 300.279.544.711 The Company
Entitas anak 298.763.962.584 261.794.524.849 Subsidiaries
Jumlah 687.725.982.828 562.074.069.560 Total
Pajak dibayar dimuka (353.422.025.697) (325.177.283.397) Prepaid taxes
Terdiri dari: Details:
Perusahaan Company
Pasal 4 ayat 2 209.592.730.740 186.071.198.496 Article 4 paragraph 2
Entitas anak Subsidiaries
Pasal 4 ayat 2 143.829.294.957 139.106.084.901 Article 4 paragraph 2
Jumlah (Catatan 10) 353.422.025.697 325.177.283.397 Total (Note 10)
c. Surat Ketetapan Pajak c. Tax Assessment Letter
Selama tahun 2022, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas PPh Pasal 4 ayat 2, Pasal 21, Pasal 23 dan PPN untuk tahun fiskal 2018 yang telah dilunasi oleh Perusahaan pada tahun 2022.
In 2022, the Company received Tax Assessment Underpayment Letter for Income Tax Art 4 paragraph 2, Article 21, Article 23 and Value Added Tax for fiscal year 2018, which had been settled by the Company in 2022.
Berdasarkan SKPKB tertanggal 24 Juni 2022, laba kena pajak tahun 2018 semula sebesar Rp 126.501.273.645 menjadi sebesar Rp 128.976.650.198 dengan jumlah kurang bayar dan denda sebesar Rp 711.324.334 yang telah dibayarkan oleh Perusahaan pada tanggal 13 Juli 2022.
Based on Tax Assessment Underpayment Letter dated June 24, 2022, taxable income in 2018 was originally amounted to Rp 126,501,273,645 became amounted to Rp 128,976,650,198 with total underpayment and penalty of Rp 711,324,334 which has been paid by the Company on July 13, 2022.
Selama tahun 2021, Perusahaan menerima SKPKB atas PPh Pasal 4 ayat 2 dan PPN untuk tahun fiskal 2017 yang telah dilunasi oleh Perusahaan pada tahun 2021.
In 2021, the Company received Tax Assessment Underpayment Letter for Income Tax Art 4 paragraph 2 and Value Added Tax for fiscal year 2017, which had been settled by the Company in 2021.
Berdasarkan SKPKB tertanggal 20 Desember 2018, rugi fiskal PT Duta Pertiwi Tbk (DUTI), entitas anak, tahun 2017 menjadi laba kena pajak dengan jumlah kurang bayar sebesar Rp 13.402.145.700. DUTI telah melakukan pembayaran atas SKPKB tersebut pada tanggal 27 Desember 2018 dan mencatatnya sebagai pajak dibayar dimuka.
DUTI telah menyampaikan surat keberatan atas SKPKB tersebut pada tanggal 18 Februari 2019. Berdasarkan Surat Keputusan Direktur Jenderal Pajak No.
KEP-01953/KEB/WPJ.19/2019 tanggal 19 Desember 2019, keberatan atas SKPKB tersebut ditolak. DUTI mengajukan banding atas keputusan tersebut ke Pengadilan Pajak pada tanggal 17 Maret 2020 dan dikabulkan oleh Pengadilan Pajak
melalui Surat Keputusan
No. PUT-003639.15/2020/PP/M.XIA Tahun 2021 tanggal 19 April 2021. Berdasarkan Surat Keputusan tersebut, DUTI menerima pengembalian atas pembayaran SKPKB tersebut dan rugi fiskal tahun 2017 menjadi sebesar Rp 58.993.553.772 (setelah kompensasi laba kena pajak tahun 2018 dan 2019 masing-masing sebesar Rp 2.462.799.394 dan Rp 3.921.842.492).
Based on Tax Assessment Underpayment Letter dated December 20, 2018, fiscal loss of PT Duta Pertiwi Tbk (DUTI), a subsidiary, for 2017 become taxable income with the amount of underpayment amounting to Rp 13,402,145,700. DUTI has paid for the underpayment on December 27, 2018 and recorded as prepaid tax. DUTI has submitted an objection letter for the aforementioned Tax Assessment Underpayment Letter on February 18, 2019.
Based on the Decision Letter of the Director of General of Tax No. KEP-01953/KEB/WPJ.19/2019 dated December 19, 2019, the aforementioned objection letter was rejected. DUTI filed an appeal to Tax Court on March 17, 2020 and was granted based on the Decision Letter No. PUT-003639.15/2020/PP/M.XIA Year 2021 dated April 19, 2021. Based on the aforementioned Decision Letter, DUTI received the refund of the underpayment and fiscal loss in 2017 become amounting to Rp 58,993,553,772 (after compensate with the 2018 and 2019 taxable income amounting to Rp 2,462,799,394 and Rp 3,921,842,492, respectively).
53. Laba Per Saham Dasar 53. Basic Earnings Per Share