(Disajikan Kembali - Catatan 2b dan 18)/
(As Restated - 2022 Notes 2b and 18)
Depreciation and amortization
Penyusutan dan amortisasi pada beban included in cost of goods sold
pokok penjualan dan beban operasi and operating expenses
Aset tetap (Catatan 13) 1.303.273 1.283.546 Fixed assets (Note 13)
Aset hak-guna (Catatan 12) 58.471 56.885 Right-of-use assets (Note 12)
Aset tidak lancar lainnya 14.926 13.784 Other non-current assets
Employee benefits expense
Beban imbalan kerja pada beban included in cost of goods sold
pokok penjualan dan beban operasi and operating expenses
Gaji dan upah 2.873.573 2.699.701 Salary and wages
Penyisihan imbalan kerja 229.378 225.377 Provision for employee benefits
Pelatihan dan pendidikan 59.499 46.964 Training and education
Contribution to defined contribution
Beban program pensiun iuran pasti 15.961 16.617 pension plan
Beban Riset dan Pengembangan Research and Development Costs Beban riset dan pengembangan, yang dibebankan
pada saat terjadinya, adalah sebesar Rp37.944 (2021: Rp39.663) untuk tahun yang berakhir pada tanggal 31 Desember 2022, dan disajikan sebagai bagian dari akun “Beban Pokok Penjualan” dan
“Beban Umum dan Administrasi” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Research and development costs, which are expensed as incurred, amounted to Rp37,944 (2021: Rp39,663) for the year ended December 31, 2022, and are presented as part of “Cost of Goods Sold” and “General and Administrative Expenses”
accounts in the consolidated statement of profit or loss and other comprehensive income.
30. PAJAK PENGHASILAN 30. INCOME TAX EXPENSE
Pajak Dibayar di Muka Prepaid Taxes
2022 2021
Pajak pertambahan nilai, neto 240.581 191.468 Value added taxes, net
Pajak penghasilan 7 27 Income taxes
Pajak bumi dan bangunan - 12 Property taxes
Total 240.588 191.507 Total
2022 2021
Pajak penghasilan Income taxes
Pasal 4(2) dan 23 19.464 9.318 Articles 4(2) and 23
Pasal 15 258 258 Article 15
Pasal 21 62.446 19.799 Article 21
Pasal 22 667 610 Article 22
Pasal 25 39.283 53.985 Article 25
Pasal 26 - 26 Article 26
Pasal 29*) 144.855 256.117 Article 29*)
Pajak pertambahan nilai, neto 40.226 55.760 Value added taxes, net
Pajak bumi dan bangunan - 170 Property taxes
Total 307.199 396.043 Total
*)Setelah dikurangi pajak penghasilan dibayar di muka sebesar Rp547.968 (2021: Rp470.461) pada tanggal 31 Desember 2022/Net of prepaid income taxes amounting to Rp547,968 (2021: Rp470,461) as of December 31, 2022.
Rekonsiliasi Fiskal Fiscal Reconciliation
Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut:
A reconciliation between profit before income tax, as shown in the consolidated statement of profit or loss and other comprehensive income, and taxable profit is as follows:
2021 (Disajikan Kembali - Catatan 2b dan 18)/
(As Restated - 2022 Notes 2b and 18)
Laba sebelum pajak penghasilan Profit before income tax per
menurut laporan laba rugi consolidated statement
dan penghasilan komprehensif of profit or loss and
lain konsolidasian 2.396.986 2.285.365 other comprehensive income
Ditambah/(dikurangi): Add/(deduct):
Penyusutan atas penyesuaian Depreciation of fair value adjustments
nilai wajar aset biologis dan to biological assets and
aset tetap entitas-entitas anak fixed assets of subsidiaries
pada saat akuisisi 100.679 129.649 upon acquisition
Eliminasi biaya pinjaman antar Elimination of capitalized inter-
perusahaan yang dikapitalisasi (28.222) (11.696) company borrowing costs
Eliminasi laba penjualan persediaan Elimination of profit on sales of inventories
antar entitas anak (676) (5.162) among the subsidiaries
Laba entitas-entitas anak sebelum Profit of subsidiaries
pajak penghasilan (1.061.234) (1.408.295) before income tax
Perubahan neto laba antar Net changes in unrealized
perusahaan yang belum direalisasi 6.799 707 inter-company profits
Penurunan nilaigoodwill 104.684 - Impairment of goodwill
Laba sebelum pajak penghasilan - Profit before income tax
Perusahaan 1.519.016 990.568 attributable to the Company
Utang Pajak Taxes Payable
30. PAJAK PENGHASILAN (lanjutan) 30. INCOME TAX EXPENSE (continued) Rekonsiliasi Fiskal (lanjutan) Fiscal Reconciliation (continued)
2021 (Disajikan Kembali - Catatan 2b dan 18)/
(As Restated - 2022 Notes 2b and 18)
Beda temporer: Temporary differences:
Perubahan neto penyisihan atas Net changes in provision for net
nilai realisasi neto persediaan 2.923 7.425 realizable value of inventories Perubahan neto nilai wajar aset biologis 135 (45.712) Net change in fair value of biological assets
Penyusutan dan amortisasi 2.415 16.485 Depreciation and amortization
Kapitalisasi beban tenaga kerja
ke dalam tanaman produktif Capitalization of labor costs to
belum menghasilkan (21.144) (36.965) immature bearer plants
Perubahan neto beban kesejahteraan Net changes in accruals for
karyawan masih harus dibayar (23.397) 175 costs of employee benefits
Penyisihan imbalan kerja 38.306 8.716 Provision for employee benefits
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan
untuk tujuan pajak 15.248 19.287 Non-deductible expenses
Penghasilan yang telah dikenakan Income already subjected to
pajak final (23.836) (18.085) final tax
Penghasilan tidak kena pajak (1.979) (180) Non taxable income
Penghasilan kena pajak - Taxable profit attributable
Perusahaan 1.507.687 941.714 to the Company
Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2022 seperti yang disebutkan di atas dan utang PPh terkait akan dilaporkan oleh Perusahaan dalam Surat Pemberitahuan Tahunan (“SPT”) PPh badan tahun 2022 ke Kantor Pajak.
The amounts of the Company’s taxable income and current income tax expense for 2022, as stated in the foregoing, and the related tax payables will be reported by the Company in its 2022 annual income tax return (“SPT”) to be submitted to the Tax Office.
Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2021 seperti yang disebutkan di atas dan utang PPh terkait telah dilaporkan oleh Perusahaan dalam SPT PPh badan tahun 2021 ke Kantor Pajak.
The amounts of the Company’s taxable income and current income tax expense for 2021, as stated in the foregoing, and the related tax payables have been reported by the Company in its 2021 SPT as submitted to the Tax Office.
Beban Pajak Penghasilan Income Tax Expense Rincian dari beban pajak penghasilan adalah
sebagai berikut:
Details of income tax expense are as follows:
2021 (Disajikan Kembali - Catatan 2b dan 18)/
(As Restated - 2022 Notes 2b and 18)
Dibebankan ke laba rugi Charged to profit or loss
Pajak penghasilan badan - Corporate income tax-
tahun berjalan (762.589) (727.724) current year
Penyesuaian atas tahun Adjustments in respect
sebelumnya (10.267) (3.133) of the previous years
(772.856) (730.857)
Pajak tangguhan Deferred tax
Tahun berjalan 183.252 162.524 Current year
Penyesuaian atas tahun Adjustment in respect
sebelumnya (297.777) (376.637) of the previous years
(114.525) (214.113)
Beban pajak penghasilan yang Income tax expense
dibebankan ke laba rugi (887.381) (944.970) charged to profit or loss
Dibebankan ke penghasilan Charged to other
komprehensif lain comprehensive income
Pajak tangguhan Deferred tax
Laba atas pengukuran kembali Re-measurement gains of
liabilitas imbalan kerja (41.719) (21.301) employee benefits liability
Perubahan nilai wajar aset Change in fair value of financial
keuangan pada NWPKL - 4.870 asset at FVOCI
Total (41.719) (16.431) Total
Rekonsiliasi Tarif Pajak Efektif Reconciliation of Effective Tax Rate Rekonsiliasi antara: (i) beban pajak penghasilan
yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba sebelum pajak penghasilan, dan(ii) beban pajak penghasilan seperti disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The reconciliation between:(i)income tax expense, calculated by applying the applicable tax rate to the profit before income tax, and (ii) income tax expense as shown in the consolidated statement of profit or loss and other comprehensive income is as follows:
30. PAJAK PENGHASILAN (lanjutan) 30. INCOME TAX EXPENSE (continued)
Rekonsiliasi Tarif Pajak Efektif (lanjutan) Reconciliation of Effective Tax Rate (continued) 2021
(Disajikan Kembali - Catatan 2b dan 18)/
(As Restated - 2022 Notes 2b and 18)
Laba sebelum pajak penghasilan Profit before income tax per
menurut laporan laba rugi consolidated statement
dan penghasilan komprehensif of profit or loss and other
lain konsolidasian 2.396.986 2.285.365 comprehensive income
Beban pajak penghasilan Income tax expense at the
berdasarkan tarif pajak yang berlaku (491.635)1) (455.044)1) applicable tax rate
Pengaruh pajak atas beda tetap: Tax effects of permanent differences:
Penghasilan yang telah dikenakan Income already subjected
pajak final 28.076 16.583 to final tax
Penghasilan tidak kena pajak 435 40 Non taxable income
Beban yang tidak dapat dikurangkan
untuk tujuan pajak (116.213) (126.779) Non-deductible expense
Penyesuaian atas pajak tangguhan Adjustments in respect of deferred
tahun sebelumnya (297.777) (376.637) income tax of the previous years
Penyesuaian atas pajak penghasilan Adjustments in respect of corporate
badan tahun sebelumnya (10.267) (3.133) income tax of the previous years
Beban pajak penghasilan (887.381) (944.970) Income tax expense
1) Termasuk beban pajak penghasilan badan LSIP yang menggunakan tarif 19% sesuai dengan Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia Nomor 1 Tahun 2020 (“Perpu No.1/2020”) yang diundangkan tanggal 31 Maret 2020. Berdasarkan Laporan Bulanan Kepemilikan Saham dari biro administrasi efek, LSIP memenuhi kriteria penurunan tarif pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2022 dan 2021./Include corporate income tax expense of LSIP using tax rate of 19% for the year ended December 31, 2022 and 2021 in accordance with Government Regulation in lieu of laws of the Republic of Indonesia (“Perpu No.1/2020”) which was enacted on March 31, 2020. Based on the Monthly Report of Share Ownership from the securities administration agency, LSIP fulfilled the criteria for corporate income tax rate reduction for the year ended December 31, 2022 and 2021.
Rekonsiliasi Tarif Pajak Efektif (lanjutan) Reconciliation of Effective Tax Rate (continued) Pada tanggal 3 Agustus 2015, Presiden Republik
Indonesia menandatangani PP 56/2015 tentang
“Penurunan Tarif Pajak Penghasilan Bagi Wajib Pajak Badan Dalam Negeri yang Berbentuk Perseroan Terbuka”, yang mengubah PP 77/2013, dan mengatur bahwa perseroan terbuka dalam negeri di Indonesia dapat memeroleh penurunan tarif Pajak Penghasilan (“PPh”) sebesar 5% dari tarif tertinggi PPh sebagaimana diatur dalam Pasal 17 ayat 1b Undang-undang Pajak Penghasilan, dengan memenuhi kriteria yang ditentukan, yaitu (i)Perseroan yang saham atau efek bersifat ekuitas lainnya dengan jumlah paling sedikit 40% dari keseluruhan saham yang disetor dicatat untuk diperdagangkan di bursa efek di Indonesia, (ii) Saham tersebut dimiliki paling sedikit oleh 300 pihak, (iii) Masing-masing pihak tersebut hanya boleh memiliki saham kurang dari 5% dari keseluruhan saham yang ditempatkan dan disetor penuh, dan (iv)Ketentuan (i) sampai dengan (iii) tersebut harus dipenuhi oleh perseroan terbuka dalam waktu paling sedikit seratus delapan puluh tiga hari kalender dalam jangka waktu satu tahun pajak.
On August 3, 2015, the President of the Republic of Indonesia signed PP 56/2015 regarding the
“Reduction of Income Tax Rate on Resident Corporate Taxpayers in the Form of Publicly-listed Companies”, which replaced PP 77/2013, and regulates that resident publicly-listed companies in Indonesia can avail a reduction of income tax rate by 5% from the highest rate set forth under Article 17 paragraph 1b of the Income Tax Law, provided they meet the prescribed criteria, such as (i) Companies whose at least 40% or more of the total paid-up shares or other equity instruments are listed for trading in the Indonesia stock exchanges, (ii)Such shares are owned by at least 300 parties, (iii)Each party of such shall own less than 5% of the total outstanding issued and fully paid shares, and (iv)Requirements (i) to (iii) above should be fulfilled by the publicly-listed companies for a period of at least one hundred eighty three calendar’s days within one fiscal year.
Pada tanggal 31 Maret 2020, Presiden Republik Indonesia menandatangani Peraturan Pemerintah Pengganti Undang-Undang (Perppu) No.1 Tahun 2020 tentang “Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease 2019 (Covid-19) dan/atau Dalam Rangka Menghadapi Ancaman yang Membahayakan Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan”, yang mengatur penyesuaian tarif PPh badan sebagai berikut:
On March 31, 2020, the President of the Republic of Indonesia signed Government Regulation as a Substitute of Laws (Perppu) No.1 Year 2020 regarding “State Financial Policy and Financial System Stability for Handling Corona Virus Disease (Covid-19) and/or in Order to Face Threats to Harm the National Economy and/or Financial System Stability”, which regulates the adjustment of corporate income tax rate as follows:
a. 22% untuk tahun pajak 2020 dan 2021, b. 20% untuk tahun pajak 2022, dan
c. Perusahaan Terbuka dalam negeri dengan jumlah keseluruhan saham yang disetor diperdagangkan pada bursa efek di Indonesia paling sedikit 40% dan memenuhi persyaratan tertentu sesuai dengan peraturan pemerintah, dapat memeroleh tarif sebesar 3% lebih rendah dari tarif pada butir a dan b di atas.
a. 22% effective starting Fiscal Year 2020 and 2021,
b. 20% effective starting Fiscal Year 2022, and c. Resident publicly-listed companies in
Indonesia whose at least 40% or more of the total paid-up shares or other equity instruments are listed for trading in the Indonesia stock exchange and meet certain requirements in accordance with the government regulations, are entitled for 3% reduction of the rates stated in points a and b above.
30. PAJAK PENGHASILAN (lanjutan) 30. INCOME TAX EXPENSE (continued)
Rekonsiliasi Tarif Pajak Efektif (lanjutan) Reconciliation of Effective Tax Rate (continued) Pada tanggal 29 Oktober 2021, Presiden Republik
Indonesia menandatangani UU No.7/2021 tentang
“Harmonisasi Peraturan Perpajakan”, yang menerapkan, antara lain, tarif pajak penghasilan badan sebagai berikut:
On October 29, 2021, the President of the Republic of Indonesia signed UU No.7/2021 regarding
“Harmonization of Tax Regulation”, which applies, among others, the corporate income tax rate as follows:
a. sebesar 22% yang mulai berlaku pada tahun pajak 2022 (sebelumnya 20% yang diatur dalam Perppu No.1 Tahun 2020 tertanggal 31 Maret 2020).
b. Perusahaan Terbuka dalam negeri dengan jumlah keseluruhan saham yang disetor diperdagangkan pada bursa efek di Indonesia paling sedikit 40% dan memenuhi persyaratan tertentu sesuai dengan peraturan pemerintah, dapat memeroleh tarif sebesar 3% lebih rendah dari tarif pada butir a di atas.
a. 22% effective starting fiscal year 2022 (previously 20% as stipulated in Perppu No.1 Year 2020 dated March 31, 2020).
b. Resident publicly-listed companies in Indonesia whose at least 40% or more of the total paid-up shares or other equity instruments are listed for trading in the Indonesia stock exchanges and meet certain requirements in accordance with the government regulations, can earn a tariff of 3%
lower than tariff as stated in point a above.
Perusahaan tidak menerapkan penurunan tarif pajak tersebut dalam perhitungan beban PPh badan seperti diungkapkan pada butir b di atas karena tidak dapat memenuhi seluruh persyaratan di dalamnya. Namun Perusahaan telah menggunakan tarif pajak penghasilan tunggal sesuai butir a di atas untuk tahun pajak 2022 dan 2021 sebesar 22%.
The Company does not apply the said reduction of tax rates in the computation of corporate income tax as disclosed in point b above since it cannot fulfill all the requirements set forth therein. Thus, the Company has applied a single tax rate as disclosed in point a above for the fiscal year 2022 and 2021 of 22%.
Tagihan dan Keberatan atas Hasil Pemeriksaan Pajak
Claims for Tax Refund and Tax Assessments Under Appeal
Rincian tagihan dan keberatan atas hasil pemeriksaan pajak berdasarkan diterbitkannya Surat Ketetapan Pajak (“SKP”) adalah sebagai berikut:
The details of claims for tax refund and tax assessments under appeal based on the issuance of the tax assessments are as follows:
2022 2021
Perusahaan The Company
2007 - 286 2007
Sub-total - 286 Sub-total
Entitas anak Subsidiaries
2022 25.070 - 2022
2021 182 11.080 2021
2020 6.629 45.397 2020
2019 8.966 9.727 2019
2018 - 282 2018
2017 - 348 2017
2016 - 10 2016
2015 - 20 2015
2012 - 14 2012
Sub-total 40.847 66.878 Sub-total
Total 40.847 67.164 Total
Tagihan dan Keberatan atas Hasil Pemeriksaan Pajak (lanjutan)
Claims for Tax Refund and Tax Assessments Under Appeal (continued)
Entitas Anak Subsidiaries
LSIP LSIP
Kurang Bayar Pajak 2016 2016 Tax Underpayments
Pada bulan Januari 2021, LSIP menerima SKPKB dari Kantor Pajak terkait PPh badan tahun fiskal 2016. Penghasilan kena pajak LSIP yang dilaporkan untuk tahun pajak 2016 sebesar Rp1.016.119 dikoreksi menjadi sebesar Rp1.056.072 sehingga LSIP menjadi kurang bayar pajak penghasilan badan termasuk denda bunga sebesar Rp11.481. LSIP menerima keputusan atas kurang bayar pajak sebesar Rp848 namun mengajukan keberatan atas kurang bayar sebesar Rp10.633 pada bulan April 2021 setelah sebelumnya melakukan pelunasan penuh sesuai peraturan pajak yang berlaku. Kemudian pada bulan April 2022, Direktorat Jenderal Pajak (“DJP”) menyetujui sebagian keberatan LSIP. LSIP menerima restitusi pajak sebesar Rp10.056, setelah memperhitungkan kompensasi utang pajak sebesar Rp7. Sisanya sebesar Rp570 dibebankan pada akun “Beban Pajak Penghasilan” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
In January 2021, LSIP received SKPKB from the Tax Office pertaining to corporate income tax for fiscal year 2016. The reported taxable income of LSIP for fiscal year 2016 amounting to Rp1,016,119 was corrected to Rp1,056,072, and accordingly LSIP underpaid corporate income tax with total underpayments including the related penalty amounting to Rp11,481. LSIP accepted the assessment amounting to Rp848 but filed an objection on the assessment for tax underpayment amounting to Rp10,633 in April 2021 after made full payment in accordance with the existing tax regulation. Subsequently in April 2022, Directorate General of Taxes (“DGT”) issued tax decision letter which accepted part of the objection from LSIP.
LSIP received refund in net amount of Rp10,056 after compensating with tax payable of Rp7. The remaining amount of Rp570 was charged to
“Income Tax Expense” account in the consolidated statement of profit or loss and other comprehensive income.
HPIP HPIP
Kurang Bayar Pajak 2016 dan 2015 2016 and 2015 Tax Underpayments
Pada bulan Maret 2020, HPIP menerima SKPKB dari Kantor Pajak terkait PPN masa Desember 2016 dengan total kekurangan termasuk denda bunga sebesar Rp9.209. Pada bulan yang sama, HPIP juga menerima SKPKB terkait PPh badan tahun fiskal 2016. Rugi fiskal HPIP yang dilaporkan untuk tahun pajak 2016 sebesar Rp43.787 dikoreksi menjadi penghasilan kena pajak sebesar Rp36.734 sehingga HPIP menjadi kurang bayar pajak penghasilan badan termasuk denda bunga sebesar Rp13.592. Pada tanggal 26 Mei 2020, HPIP telah mengajukan keberatan atas SKP PPN dan PPh badan tersebut ke DJP, setelah sebelumnya membayar seluruh kurang bayar pajak tersebut. Pada bulan April 2021, DJP menerbitkan surat keputusan pajak yang menolak seluruh keberatan HPIP yang kemudian pada bulan Juli 2021, HPIP mengajukan banding atas keputusan keberatan tersebut ke Pengadilan Pajak. Pada tanggal 10 November 2022, Pengadilan Pajak menerbitkan Putusan Pengadilan Pajak yang
In March 2020, HPIP received SKPKB from the Tax Office pertaining to VAT for the period of December 2016 with total underpayments including related penalty amounting to Rp9,209. In the same month, HPIP also received SKPKB pertaining to corporate income tax for fiscal year 2016. The reported tax loss of HPIP for fiscal year 2016 amounting to Rp43,787 was corrected to become taxable income amounting to Rp36,734, and accordingly HPIP underpaid corporate income tax with total underpayments including the related penalty amounting to Rp13,592. On May 26, 2020, HPIP filed an objection to DGT on the said VAT and corporate income tax assessments, after settling all of the underpayment. In April 2021, DJP issued tax decision letters which rejected all of the objections from HPIP and subsequently in July 2021, HPIP filed an appeal on the said objection to Tax Court. On November 10, 2022, the Tax Court issued Tax Court’s Decision Letters which accepted all of the objections from HPIP. HPIP has
30. PAJAK PENGHASILAN (lanjutan) 30. INCOME TAX EXPENSE (continued) Tagihan dan Keberatan atas Hasil Pemeriksaan
Pajak (lanjutan)
Claims for Tax Refund and Tax Assessments Under Appeal (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
HPIP (lanjutan) HPIP (continued)
Kurang Bayar Pajak 2016 dan 2015 (lanjutan) 2016 and 2015 Tax Underpayments (continued) Pada bulan Desember 2019, HPIP menerima
SKPKB dari Kantor Pajak terkait PPN masa Desember 2015 dengan total kekurangan termasuk denda bunga sebesar Rp5.613. HPIP menerima keputusan atas kurang bayar pajak sebesar Rp171 namun mengajukan keberatan atas kurang bayar sebesar Rp5.442 pada bulan Maret 2020, setelah sebelumnya membayar seluruh kurang bayar pajak tersebut. Pada bulan Maret 2021, DJP menerbitkan surat keputusan pajak yang menolak seluruh keberatan HPIP. Pada tanggal 17 Mei 2021, HPIP mengajukan banding atas keputusan keberatan tersebut ke Pengadilan Pajak. Kemudian pada tanggal 10 November 2022, Pengadilan Pajak menerbitkan Putusan Pengadilan Pajak yang menyetujui seluruh banding HPIP. Seluruh restitusi pajak telah diterima HPIP pada bulan Desember 2022.
In December 2019, HPIP received SKPKB from the Tax Office pertaining to VAT for the period of December 2015 with total underpayments including related penalty amounting to Rp5,613.
HPIP accepted the assessment amounting to Rp171 but filed an objection on the assessment for tax underpayment amounting to Rp5,442 in March 2020, after settling all of the underpayment. In March 2021, DJP issued tax decision letter which rejected all of the objections from HPIP. On May 17, 2021, HPIP filed an appeal to Tax Court on the said VAT objections. Subsequently On November 10, 2022, the Tax Court issued Tax Court’s Decision Letters which accepted all of the objections from HPIP. HPIP has received the tax refund in full amount in December 2022.
KGP KGP
Pada bulan Oktober 2019, KGP menerima SKPKB dari Kantor Pajak terkait PPh badan tahun fiskal 2015. Rugi fiskal KGP yang dilaporkan untuk tahun pajak 2015 sebesar Rp88.532 dikoreksi menjadi penghasilan kena pajak sebesar Rp372.699 sehingga KGP menjadi kurang bayar pajak penghasilan badan termasuk denda bunga sebesar Rp27.126. Pada tanggal 20 Januari 2020, KGP telah mengajukan keberatan atas SKP tersebut ke DJP, setelah sebelumnya membayar seluruh kurang bayar pajak tersebut. Kemudian pada bulan Januari 2021, DJP menerbitkan surat keputusan pajak yang menerima sebagian keberatan KGP sehingga menjadi kurang bayar pajak penghasilan badan termasuk denda bunga sebesar Rp8.966.
Pada bulan Maret 2021, KGP mengajukan banding atas keputusan keberatan tersebut ke Pengadilan Pajak. Sampai dengan tanggal 24 Februari 2023, KGP belum menerima putusan dari Pengadilan Pajak.
In October 2019, KGP received SKPKB from the Tax Office pertaining to corporate income tax for fiscal year 2015. The reported tax loss of KGP for fiscal year 2015 amounting to Rp88,532 was corrected to become taxable income amounting to Rp372,699, and accordingly KGP underpaid corporate income tax with total underpayments including the related penalty amounting to Rp27,126. On January 20, 2020, KGP filed an objection to DGT on the said assessment, after settling all of the underpayment. Subsequently in January 2021, DJP issued tax decision letter which rejected part of the objection from KGP to become underpayments including the related penalty amounting to Rp8,966. In March 2021, KGP filed an appeal to Tax Court on the said objections. Up to February 24, 2023, KGP has not received decision from Tax Court.