Efektif 2 Februari 2021, Grup menerapkan Peraturan Pemerintah Nomor 35 Tahun 2021 (“PP 35/2021”), mengimplementasikan ketentuan Pasal 81 dan Pasal 185 (b) UU No. 11/2020 tentang Penciptaan Lapangan Kerja (“UU Cipta Kerja”).
Effective February 2, 2021, the Group has applied the Government Regulation Number 35 Year 2021 (“PP 35/2021”), implementing the provisions of Article 81 and Article 185 (b) of Law No. 11/2020 concerning Job Creation (“Cipta Kerja Law”).
Liabilitas berdasarkan UU Cipta Kerja telah dihitung dengan membandingkan manfaat yang akan diterima oleh karyawan pada usia pensiun normal dengan manfaat yang diperoleh sesuai dengan UU Cipta Kerja setelah dikurangi akumulasi kontribusi dari pemberi kerja dan hasil investasi terkait. Jika manfaat dana yang didanai pemberi kerja lebih kecil dari manfaat sesuai UU Cipta Kerja, Grup akan menyediakan kekurangannya.
The obligation under the Cipta Kerja Law has been calculated by comparing the benefit that will be received by an employee at normal pension age with the benefit as stipulated under the Cipta Kerja Law after deducting the accumulated employer contributions and the related investment results. If the employer-funded portion of the Pension Plan benefit is less than the benefit as required by the Cipta Kerja Law, the Group will provide for such shortage.
Liabilitas imbalan kerja Grup atas karyawan tersebut dihitung berdasarkan persyaratan minimum UU Cipta Kerja.
The Group’s liability for the benefits of these employees is calculated based on the minimum requirement of the Cipta Kerja Law.
Liabilitas imbalan kerja karyawan pada tanggal 30 September 2023 dan 31 Desember 2022 yang diakui dalam laporan posisi keuangan konsolidasian interim ditentukan melalui perhitungan aktuaria independen KKA Tubagus Syafrial & Amran Nangasan berdasarkan laporannya yang tertanggal 30 Oktober 2023 untuk tanggal 30 September 2023, tertanggal 28 Maret 2023 untuk tanggal 31 Desember 2022.
The employee benefits liability as of September 30, 2023 and December 31, 2022 recognized in the interim consolidated statement of financial position were determined through actuarial valuations performed by an independent actuary KKA Tubagus Syafrial & Amran Nangasan based on its reports dated October 30, 2023 for September 30, 2023, dated March 28, 2023 for December 31, 2022.
137 menghitung liabilitas imbalan kerja karyawan adalah sebagai berikut:
for employee benefits liability are as follows:
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
Tingkat diskonto 7,05 - 7,06% p.a 6,81 - 7,26% p.a Discount rate
Tingkat kenaikan gaji tahunan 10,00% p.a 10,00% p.a Annual salary increase rate
Tingkat mortalitas TMI 4 (2019) TMI 4 (2019) Mortality rate
Usia pensiun normal 55 tahun/55 years Normal retirement age
Tingkat pengunduran diri 10% untuk karyawan usia di bawah 30 tahun Resignation rate
dan menurun hingga 1% pada usia 55 tahun/
10% for employees before age of 30 years
and will linearly decrease
until 1% at the age of 55 years
Tingkat kecacatan 10% dari tingkat mortalitas/10% of the mortality rate Disability rate
a. Beban imbalan kerja karyawan a. Employee benefits expenses Rincian beban imbalan kerja karyawan adalah
sebagai berikut:
The details of employee benefits expenses are as follows:
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
Biaya jasa kini 41.945.101.823 19.319.988.024 Current service costs
Biaya jasa lalu - (5.694.343.538) Past service costs
Biaya bunga 6.265.490.412 4.723.013.574 Interest costs
Beban imbalan kerja Employee benefits
karyawan periode berjalan 48.210.592.235 18.348.658.060 expenses for current period
138
PANJANG (lanjutan) (continued)
b. Liabilitas imbalan kerja karyawan b. Liability for employee benefits Mutasi nilai kini kewajiban imbalan pasti adalah
sebagai berikut:
The movements in present value of defined benefit obligation are as follows:
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
Nilai kini kewajiban Present value of defined
manfaat pasti 1 Januari 117.519.592.689 96.263.805.167 benefit obligation on January 1 Biaya jasa kini 41.945.101.823 33.540.865.733 Current service costs
Biaya jasa lalu - (5.694.343.538) Past service costs
Kurtailmen - (2.834.559.503) Curtailment
Rugi (laba) aktuarial dari Actuarial loss (gain) from changes
penyesuaian tingkat diskonto 733.937.338 (750.209.791) in discount rate
Laba aktuarial dari Actuarial gain from changes
penyesuaian pengalaman (3.024.192.132) (3.906.636.984) from experience adjustment
Laba aktuarial dari perubahan Actuarial gain from changes
asumsi keuangan - (565.009.542) in financial assumption
Biaya bunga 6.265.490.412 6.231.335.930 Interest costs
Selisih kurs 42.851 414.991.527 Foreign exchange difference
Pembayaran manfaat (5.629.193.571) (5.180.646.310) Benefits paid
Nilai kini kewajiban manfaat Present value of defined benefit
pasti 157.810.779.410 117.519.592.689 obligation
Mutasi liabilitas imbalan kerja pada tanggal 30 September 2023 dan 31 Desember 2022 adalah sebagai berikut:
The movements in the employee benefits liability as of September 30, 2023 and December 31, 2022 are as follows:
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
Saldo awal 117.519.592.689 96.263.805.167 Beginning balance
Beban imbalan kerja Employee benefits
karyawan periode berjalan 48.210.592.235 31.243.298.622 expenses for current period
Pembayaran manfaat (5.629.193.571) (5.180.646.310) Benefits paid
Beban imbalan kerja yang diakui Employee benefits expense
dalam penghasilan recognized in the other
komprehensif lain (2.290.254.794) (5.221.856.317) comprehensive income
Selisih kurs 42.851 414.991.527 Foreign exchange difference
Saldo akhir 157.810.779.410 117.519.592.689 Ending balance
Analisa sensitivitas kuantitatif untuk asumsi- asumsi yang signifikan pada tanggal 30 September 2023 adalah sebagai berikut:
A quantitative sensitivity analysis for significant assumptions as of September 30, 2023 is as follows:
Tingkat Diskonto/ Kenaikan Gaji di Masa Depan/
Discount Rates Future Salary Increases
1% Kenaikan/ 1% Penurunan/ 1% Kenaikan/ 1% Penurunan/
Increase Decrease Increase Decrease
Pengaruh pada kewajiban Impact on the defined
imbalan pasti (10.719.019.993) 12.330.949.940 12.543.519.314 (11.102.497.046) benefit obligation
139 Analisa sensitivitas kuantitatif untuk asumsi- asumsi yang signifikan pada tanggal 31 Desember 2022 adalah sebagai berikut:
A quantitative sensitivity analysis for significant assumptions as of December 31, 2022 is as follows:
Tingkat Diskonto/ Kenaikan Gaji di Masa Depan/
Discount Rates Future Salary Increases
1% Kenaikan/ 1% Penurunan/ 1% Kenaikan/ 1% Penurunan/
Increase Decrease Increase Decrease
Pengaruh pada kewajiban Impact on the defined
imbalan pasti (7.709.071.649) 9.488.186.988 9.512.939.996 (7.874.001.769) benefit obligation
Jatuh tempo kewajiban imbalan pasti pada tanggal 30 September 2023 dan 31 Desember 2022 adalah sebagai berikut:
The maturity profile of defined benefit obligation as of September 30, 2023 and December 31, 2022 is as follows:
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
Dalam jangka waktu 12 bulan 13.335.456.447 12.286.207.066 Within the next 12 months Antara 2 dan 5 tahun 56.291.693.433 28.676.181.790 Between 2 and 5 years Antara 5 dan 10 tahun 80.890.017.527 65.348.204.888 Between 5 and 10 years Lebih dari 10 tahun 5.555.212.945.037 3.820.251.203.593 Beyond 10 years
Total 5.705.730.112.444 3.926.561.797.337 Total
Durasi rata-rata dari liabilitas imbalan kerja pada tanggal 30 September 2023 dan 31 Desember 2022 masing-masing adalah 18,41 - 25,55 tahun dan 18,48 - 23,72 tahun.
The average duration of the benefit obligation at September 30, 2023 and December 31, 2022, is 18.41 - 25.55 years and 18.48 - 23.72 years, respectively.
Manajemen berkeyakinan bahwa liabilitas imbalan kerja di atas cukup untuk memenuhi ketentuan yang berlaku.
Management believes that liability for employee benefits are adequate to cover the prevailing requirements.
26. PERPAJAKAN 26. TAXATION
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
Pajak Penghasilan Badan Corporate Income Tax
- Pasal 28A: - Article 28A:
2018 - 6.000.000.000 2018
Lebih bayar: Overpayment of:
Pajak Pertambahan Nilai - 1.264.695.633 Value Added Tax
Pembayaran pajak penghasilan Payment of underpayment
kurang bayar: income tax:
Pasal 26 - 10.302.716.765 Article 26
Total - 17.567.412.398 Total
a. Taksiran Tagihan Pajak a. Estimated Claims for Tax Refund
140
Perusahaan The Company
Pajak Penghasilan (“PPh”) Pasal 26 Tahun 2019
2019 Income Tax (“WHT”) Article 26
Pada tanggal 23 April 2019, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) atas PPh Pasal 26 tahun 2017 sebesar Rp10.302.716.765.
On April 23, 2019, the Company received Tax Underpayment Assessment Letter (“SKPKB”) on 2017 Withholding Tax (“WHT”) Article 26 amounting to Rp10,302,716,765.
Berdasarkan SKPKB tersebut, Perusahaan mengajukan Keberatan yang menolak SKPKB pada tanggal 12 Juni 2019 dan melakukan pembayaran sebesar Rp10.302.716.765.
Based on such SKPKB, the Company submitted Objection on SKPKB on June 12, 2019 and
made payment amounting to
Rp10,302,716,765.
Pada tanggal 18 Mei 2020, Perusahaan menerima Keputusan Keberatan dari Direktorat Jenderal Pajak (“DJP”) atas PPh Pasal 26 yang menolak semua Keberatan SKPKB yang diajukan Perusahaan.
On May 18, 2020, the Company received Decision of Objection of WHT Article 26 from Directorate General of Taxes (“DGT”) which fully rejected the SKPKB Objection submitted by the Company.
Pada tanggal 12 Agustus 2020, Perusahaan mengajukan Banding ke Pengadilan Pajak atas Keputusan Keberatan PPh Pasal 26.
On August 12, 2020 the Company submitted Tax Appeal to Tax Court related to the Decision of Objection of WHT Article 26.
Pada tanggal 22 Juni 2023, Perusahaan menerima hasil keputusan banding dari pengadilan pajak yang mengabulkan seluruhnya keberatan yang diajukan oleh Perusahaan.
On June 22, 2023, the Company received Decision of Tax Appeal for tax assessment letter from Tax Court which fully granted the Objection submitted by the Company.
Pada tanggal 11 Agustus 2023, Perusahaan menerima Surat Pengembalian Kelebihan Pembayaran Pajak (“SPKPP”) dari DJP, dimana restitusi yang diterima Perusahaan dikurangi atas utang pajak 2022 Surat Tagihan Pajak (“STP”) PPN dan PPh 21 masing-masing sebesar Rp441.340.159 dan Rp667.042 telah dicatat sebagai bagian dari akun “Beban Penjualan, Umum dan Administrasi” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim.
On August 11, 2023, the Company received Advance Tax Overpayment Refund Decree (“SPKPP”) from DGT, where the restitution received by the Company was deducted with taxes payable of 2022 Tax Collection Letter (“STP”) PPN and PPh 21 amounting to Rp441,340,159 and Rp667,042 respectively, is recorded as part of “Selling, General and Administrative Expenses” in the interim consolidated statement of profit or loss and other comprehensive income.
Pada tanggal 15 Agustus 2023, Perusahaan menerima restitusi dari DJP sebesar Rp9.860.709.564.
On August 15, 2023, the Company has received the restitution amounting to Rp9,860,709,564 from DGT.
a. Taksiran Tagihan Pajak (lanjutan) a. Estimated Claims for Tax Refund (continued)
141
GPS GPS
Pajak Penghasilan Badan Tahun 2014 2014 Corporate Income Tax Pada tanggal 12 April 2019, GPS menerima
Surat Ketetapan Pajak Nihil (“SKPN”) atas pajak penghasilan badan tahun 2014.
Berdasarkan SKPN tersebut, rugi fiskal GPS dikoreksi dari Rp136.834.949.629 menjadi Rp73.466.280.094.
On April 12, 2019, GPS received Surat Ketetapan Pajak Nihil (“SKPN”) of 2014 corporate income tax. In accordance with the SKPN, GPS tax loss was corrected from Rp136,834,949,629 to become Rp73,466,280,094.
Terkait dengan SKPN tersebut, GPS mengajukan Keberatan pada tanggal 6 Mei 2019 kepada DJP.
Related to the SKPN, GPS submitted an Objection on May 6, 2019 to the DGT.
Pada tanggal 9 April 2020, GPS menerima Keputusan Keberatan dari DJP yang mengabulkan sebagian Keberatan yang diajukan oleh GPS, dimana rugi fiskal GPS menjadi Rp131.880.049.304.
On April 9, 2020, GPS received Decision of Objection from DGT which partially granted the Objection submitted by GPS, where GPS fiscal loss became Rp131,880,049,304.
Pada tanggal 6 Juni 2020, GPS mengajukan Banding ke Pengadilan Pajak terkait hasil Keputusan Keberatan tersebut.
On June 6, 2020, GPS submitted Tax Appeal to Tax Court related to the Decision of Objection.
Pada tanggal 15 Agustus 2022, GPS menerima hasil keputusan banding dari pengadilan pajak yang mengabulkan seluruhnya keberatan yang diajukan oleh GPS.
On August 15, 2022, GPS received Decision of Tax Appeal for tax assessment letter from Tax Court which fully granted the Objection submitted by GPS.
Pajak Penghasilan Badan Tahun 2016 2016 Corporate Income Tax Pada tanggal 24 April 2019, GPS menerima
SKPN atas pajak penghasilan badan tahun 2016. Berdasarkan SKPN tersebut, rugi fiskal GPS dikoreksi dari Rp51.117.359.055 menjadi Rp12.210.438.787.
On April 24, 2019, GPS received Tax SKPN of 2016 corporate income tax. In accordance with the SKPN, GPS tax loss was corrected from Rp51,117,359,055 to become Rp12,210,438,787.
Terkait dengan SKPN tersebut, GPS mengajukan Keberatan pada tanggal 10 Juni 2019 kepada DJP.
Related to the SKPN, GPS submitted an Objection on June 10, 2019 to the DGT.
Pada tanggal 18 Mei 2020, GPS menerima Keputusan Keberatan dari DJP yang menolak seluruh Keberatan yang diajukan oleh GPS, dimana rugi fiskal GPS tetap berjumlah Rp12.210.438.787.
On May 18, 2020, GPS received Decision of Objection from DGT which fully rejected the Objection submitted by GPS, where GPS fiscal loss remained in the same amounting to Rp12,210,438,787.
142
GPS (lanjutan) GPS (continued)
Pajak Penghasilan Badan Tahun 2016 (lanjutan)
2016 Corporate Income Tax (continued)
Pada tanggal 20 Juli 2020, GPS mengajukan Banding ke Pengadilan Pajak terkait hasil Keputusan Keberatan tersebut.
On July 20, 2020, GPS submitted Tax Appeal to Tax Court related to the Decision of Objection.
Pada tanggal 15 Agustus 2022, Perusahaan menerima hasil keputusan banding dari pengadilan pajak yang mengabulkan sebagian keberatan yang diajukan oleh Perusahaan dengan kompensasi kerugian fiskal yang ditolak oleh pengadilan pajak sebesar Rp575.704.570.
On August 15, 2022, the Company received Decision of Tax Appeal for tax assessment letter from Tax Court which partially granted the Objection submitted by the Company with fiscal loss compensation rejected by the Tax Court totaling to Rp575,704,570.
Pajak Penghasilan Badan Tahun 2017 2017 Corporate Income Tax Pada tanggal 12 April 2019, GPS menerima
Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) atas pajak penghasilan badan tahun 2017.
Berdasarkan SKPLB tersebut, laba fiskal GPS dikoreksi dari Rp37.704.224.452 menjadi Rp53.796.462.176.
On April 12, 2019, GPS received Tax Overpayment Assessment Letter (“SKPLB”) of 2017 corporate income tax. In accordance with the SKPLB, GPS fiscal taxable income was corrected from Rp37,704,224,452 to become Rp53,796,462,176.
Pada tanggal 8 Mei 2019, GPS menerima Surat Pengembalian Kelebihan Pembayaran Pajak (“SPKPP”) dari DJP, dimana restitusi yang diterima GPS dikurangi atas utang pajak tahun 2017 Pasal 4(2), 21, 23 dan 26 dengan total Rp4.263.878.530.
R On May 8, 2019, GPS received Restitution of Tax Overpayment Letter (“SPKPP”) from DGT, where the restitution received by GPS was deducted with compensation of taxes payable of 2017 Article 4(2), 21, 23 and 26 amounting to Rp4,263,878,530.
Terkait dengan SKPLB tersebut, GPS mengajukan Keberatan pada tanggal 10 Juni 2019 kepada DJP.
Related to the SKPLB, GPS submitted an Objection on June 10, 2019 to the DGT.
Pada tanggal 20 Juli 2020, GPS mengajukan Banding ke Pengadilan Pajak terkait hasil Keputusan Keberatan tersebut.
On July 20, 2020, GPS submitted Tax Appeal to Tax Court related to the Decision of Objection.
Pada tanggal 15 Agustus 2022, GPS menerima hasil keputusan banding dari pengadilan pajak yang mengabulkan seluruhnya keberatan yang diajukan oleh GPS.
On August 15, 2022, GPS received Decision of Tax Appeal for tax assessment letter from Tax Court which fully granted the Objection submitted by GPS.
a. Taksiran Tagihan Pajak (lanjutan) a. Estimated Claims for Tax Refund (continued)
143
GPS (lanjutan) GPS (continued)
Pajak Penghasilan Badan Tahun 2018 2018 Corporate Income Tax Pada tanggal 6 April 2022, GPS menerima
SKPKB atas PPh Badan Tahun 2018 sebesar Rp22.146.706.247.
On April 6, 2022, GPS received SKPKB of 2018 WHT Corporate Income Tax amounting to Rp22,146,706,247.
Terkait dengan SKPKB tersebut, GPS mengajukan permohonan pengurangan atau pembatalan SKPKB yang tidak benar pada tanggal 11 Juli 2022 kepada DJP.
Related to the SKPKB, GPS submitted an incorrect deduction or cancelation request on SKPKB on July 11, 2022 to the DGT.
Pada tanggal 4 Maret 2022, GPS melakukan pembayaran terlebih dahulu untuk SKPKB atas pajak penghasilan badan tahun 2018 sebesar Rp6.000.000.000.
On March 4, 2022, GPS made an advance payment for SKPKB of 2018 corporate income tax amounting to Rp6,000,000,000.
Pada tanggal 6 Oktober 2022, GPS menerima hasil keputusan DJP tentang pengurangan pajak atas SKPKB yang mengabulkan sebagian permohonan yang diajukan oleh GPS dengan koreksi yang dipertahankan oleh DJP sebesar Rp1.957.414.063 dan telah dicatat sebagai bagian dari akun “Beban Pajak Penghasilan - neto” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim.
On October 6, 2022, GPS received decision of the DGT regarding the deduction of tax for SKPKB which partially granted application submitted by GPS with correction sustained by the DGT totaling to Rp1,957,414,063 and is recorded as part of “Income Tax Expense - net”
in the interim consolidated statement of profit or loss and other comprehensive income.
Pada tanggal 10 Maret 2023, GPS menerima SPKPP dari DJP, dimana lebih bayar yang diterima GPS dikurangi atas pembayaran pajak dibayar di muka pasal 25 dengan total Rp3.541.888.788, pembayaran PPh Pasal 21 Tahun 2018 sebesar Rp94.229.220 dan pembayaran atas PPh Pasal 23 Tahun 2018 sebesar Rp406.467.929.
On March 10, 2023, GPS received SPKPP from DGT, where the overpayment received by GPS was deducted with payment of prepayment of income tax article 25 totaling to Rp3,541,888,788, payment of 2018 Income Tax Article 21 amounting to Rp94,229,220 and payment 2018 Income Tax Article 23 amounting to Rp406,467,929.
Pajak Penghasilan Badan Tahun 2020 2020 Corporate Income Tax Pada tanggal 17 Januari 2022, GPS menerima
Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) atas Pajak Penghasilan Badan Tahun 2020 sebesar Rp24.253.232.093 dari lebih bayar yang dilaporkan oleh GPS sebesar Rp25.978.794.393.
On January 17, 2022, GPS received Notice of Additional Tax Underpayment Assessment (“SKPLB”) for 2020 Corporate Income Tax amounting to Rp24,253,232,093 out of Rp25,978,794,393 overpayment that was reported by GPS.
144
GPS (lanjutan) GPS (continued)
Pajak Penghasilan Badan Tahun 2020 (lanjutan)
2020 Corporate Income Tax (continued)
Atas SKPLB tersebut, GPS tidak mengajukan keberatan. Selisih sebesar Rp1.725.562.300 dicatat sebagai bagian dari “Beban Pajak Penghasilan - neto” dalam laporan konsolidasian interim laba rugi dan penghasilan komprehensif lain.
Regarding the Notice of Additional Tax Underpayment Assessment (“SKPLB”), GPS did not file any objections. The difference amounting to Rp1,725,562,300 is recorded as part of “Income Tax Expense - net” in the interim consolidated statement of profit or loss and other comprehensive income.
Pada tanggal 27 Januari 2022, GPS menerima SPKPP dari DJP, dimana restitusi yang diterima GPS dikurangi atas utang pajak 2020 Pasal 4(2), 21, 23 dan STP Pasal 4(2) dengan total Rp433.146.624 dan telah dicatat sebagai bagian dari akun “Beban Penjualan, Umum dan Administrasi” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim.
On January 27, 2022, GPS received SPKPP from DGT, where the restitution received by GPS was deducted with taxes payable of 2020 Article 4(2), 21, 23 and STP Article 4(2) totaling to Rp433,146,624 is recorded as part of
“Selling, General and Administrative Expenses”
in the interim consolidated statement of profit or loss and other comprehensive income.
Pada tanggal 4 Februari 2022, GPS menerima restitusi dari DJP sebesar Rp23.820.085.469.
On February 4, 2022, GPS has received the restitution amounting to Rp23,820,085,469 from DGT.
Pajak Penghasilan Pasal 26 Tahun 2017 2017 Income Tax Article 26 Pada tanggal 12 April 2019, GPS menerima
SKPKB atas PPh Pasal 26 tahun 2017 sebesar Rp12.443.305.079.
On April 12, 2019, GPS received SKPKB of 2017 WHT Article 26 amounting to Rp12,443,305,079.
Pada tanggal 18 Juni 2019, berdasarkan SKPKB tersebut, GPS mengajukan Keberatan SKPKB yang menolak sebagian SKPKB dan melakukan pembayaran sebesar Rp7.937.154.012.
On June 18, 2019, based on such SKPKB, GPS submitted Objection on SKPKB, which partially rejected the SKPKB and made payment amounting to Rp7,937,154,012.
Pada tanggal 18 Mei 2020, GPS menerima Keputusan Keberatan dari DJP atas PPh Pasal 26 yang menolak semua Keberatan SKPKB yang diajukan GPS.
On May 18, 2020 GPS received Decision of Objection of WHT Article 26 from DGT which fully reject the SKPKB Objection submitted by GPS.
Pada tanggal 20 Juli 2020, GPS mengajukan Banding ke Pengadilan Pajak atas Keputusan Keberatan PPh Pasal 26.
On July 20, 2020, GPS submitted Tax Appeal to Tax Court related to the Decision of Objection of WHT Article 26..
a. Taksiran Tagihan Pajak (lanjutan) a. Estimated Claims for Tax Refund (continued)
145
GPS (lanjutan) GPS (continued)
Pajak Penghasilan Pasal 26 Tahun 2017 (lanjutan)
2017 Income Tax Article 26 (continued)
Pada tanggal 28 September 2022, GPS menerima hasil keputusan banding dari pengadilan pajak yang mengabulkan sebagian keberatan yang diajukan oleh GPS dengan koreksi yang dipertahankan oleh pengadilan pajak sebesar Rp2.162.952.512 dan telah dicatat sebagai bagian dari akun “Beban Penjualan, Umum dan Administrasi” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim.
On September 28, 2022, GPS received Decision of Tax Appeal for tax assessment letter from Tax Court which partially granted the Objection submitted by GPS with correction sustained by the Tax Court totaling to Rp2,162,952,512 and is recorded as part of “Selling, General and Administrative Expenses” in the interim consolidated statement of profit or loss and other comprehensive income.
MSP MSP
Pajak Pertambahan Nilai 2018 2018 Value Added Tax Pada tanggal 20 Februari 2019, MSP menerima
SKPLB untuk pajak pertambahan nilai masa Januari 2018 sebesar Rp13.888.553.090, dimana lebih bayar yang dilaporkan MSP dalam laporan pajak bulanannya adalah sebesar Rp14.405.382.050.
On February 20, 2019, MSP received SKPLB for value added tax period January 2018 amounting to Rp13,888,553,090, where the overpayment reported by MSP in its monthly tax report was amounting to Rp14,405,382,050.
Terkait SKPLB tersebut, pada tanggal 16 Mei 2019, MSP mengajukan keberatan kepada DJP, yang menolak kelebihan pembayaran dalam SKPLB menjadi jumlah kelebihan pembayaran yang dilaporkan MSP.
Related to the SKPLB, on May 16, 2019, MSP submitted an objection to DGT, which rejected with the overpayment in the SKPLB to become the amount of overpayment as reported by MSP.
Pada tanggal 16 April 2020, MSP menerima keputusan keberatan pajak, dimana lebih bayar menjadi sebesar Rp14.095.103.882.
Kemudian, MSP mengajukan banding pada tanggal 30 Juni 2020 dengan jumlah lebih bayar adalah sebesar Rp14.405.382.050, yang lebih tinggi AS$22.321 (atau setara dengan Rp310.278.168) dari jumlah lebih bayar berdasarkan keputusan keberatan pajak.
On April 16, 2020, MSP received decision on tax objection, where the overpayment was to become Rp14,095,103,882. Accordingly, MSP submitted its tax appeal on June 30, 2020 with the overpayment amounting to Rp14,405,382,050, being US$22,321 (or equivalent to Rp310,278,168) higher than the amount based on decision on tax objection.
Pada tanggal 14 November 2022, Pengadilan Pajak mengeluarkan keputusan banding yang mengabulkan seluruhnya banding menurut MSP.
On November 14, 2022, Tax Court issued the appeal decision which fully accepted MSP’s appeal.