PENDAPATAN 25. NET REVENUE AND COST OF REVENUE
Beban pokok
Pendapatan bersih/ pendapatan/ Laba kotor/
Net revenues Cost of revenues Gross profit
Rp'Juta/ Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million Rp'Million
Perangkat keras 9.439.952 8.889.750 550.202 Hardware
Perangkat lunak 1.784.738 1.551.645 233.093 Software
Jasa dan sewa 910.015 654.167 255.848 Services and rental
Jumlah 12.134.705 11.095.562 1.039.143 Total
2021
Beban pokok
Pendapatan bersih/ pendapatan/ Laba kotor/
Net revenues Cost of revenues Gross profit
Rp'Juta/ Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million Rp'Million
Perangkat keras 7.701.316 7.212.581 488.735 Hardware
Perangkat lunak 1.519.155 1.347.656 171.499 Software
Jasa dan sewa 817.073 584.212 232.861 Services and rental
Jumlah 10.037.544 9.144.449 893.095 Total
2020
Pada tahun 2021 dan 2020 tidak terdapat pendapatan kepada satu pelanggan yang melebihi 10% dari jumlah pendapatan.
In 2021 and 2020, there are no revenue to individual customers amounting to more than 10%
of total revenue.
Rincian pembelian dari pemasok yang melebihi 10% dari jumlah pendapatan bersih adalah sebagai berikut:
The details of purchases from individual supplier representing more than 10% to the total net revenue are as follows:
% dari jumlah Pembelian/ pendapatan bersih/
Purchases % to total net revenues Rp'Juta/
Rp'Million
Asus Technology Pte. Ltd. 78.493 Asus Technology Pte. Ltd.
PT Asus Technology Indonesia Batam 53.025 PT Asus Technology Indonesia Batam PT Asus Technology Indonesia Jakarta 2.090.763 PT Asus Technology Indonesia Jakarta
Subjumlah 2.222.281 20,03 Sub-total
PT Hewlett-Packard Indonesia 1.334.440 12,03 PT Hewlett-Packard Indonesia
Jumlah 3.556.721 32,06 Total
2021
% dari jumlah Pembelian/ pendapatan bersih/
Purchases % to total net revenues Rp'Juta/
Rp'Million
Asus Technology Pte. Ltd. 54.052 Asus Technology Pte. Ltd.
PT Asus Technology Indonesia Batam 103.248 PT Asus Technology Indonesia Batam PT Asus Technology Indonesia Jakarta 1.300.777 PT Asus Technology Indonesia Jakarta
Subjumlah 1.458.077 15,94 Sub-total
PT Hewlett-Packard Indonesia 1.136.365 12,43 PT Hewlett-Packard Indonesia
PT Lenovo Indonesia 1.015.967 11,11 PT Lenovo Indonesia
Jumlah 3.610.409 39,48 Total
2020
26. BEBAN USAHA 26. OPERATING EXPENSES
2021 2020
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Gaji dan kesejahteraan karyawan 275.976 254.875 Salaries and employees welfare
Beban imbalan Post-employment benefits
pasca kerja (Catatan 19) 20.717 18.703 expense (Note 19)
Penyusutan (Catatan 13) 13.068 14.266 Depreciation (Note 13)
Jamsostek 11.333 11.052 Social welfare fund
Asuransi 8.308 9.858 Insurance
Penyisihan kerugian penurunan Provision for impairment losses on
nilai piutang usaha, aset kontrak trade accounts receivable, contract asset
dan piutang sewa pembiayaan and finance lease receivables
(Catatan 7, 8 dan 9) 9.070 10.473 (Notes 7, 8 and 9)
Honorarium tenaga ahli 4.857 3.794 Professional fees
Sewa 6.083 6.260 Rental
Perjalanan dinas 5.380 6.760 Business trip
Telepon dan teleks 3.360 3.667 Telephone and telex
Seminar dan pelatihan 1.632 2.297 Seminars and training
Pemasaran 2.798 2.919 Marketing expenses
Beban bank 1.582 1.665 Bank charges
Lain-lain 24.248 27.445 Others
Jumlah 388.412 374.034 Total
27. BEBAN KEUANGAN 27. FINANCE COSTS
2021 2020
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Liabilitas sewa 500 - Lease liabilities
Utang Bank 357 4.830 Bank Loan
857 4.830
Total finance costs above represent interest expense on financial liabilities that are not
Jumlah beban keuangan di atas merupakan beban bunga atas liabilitas keuangan yang tidak diklasifikasikan sebagai nilai wajar melalui laba rugi.
classified as at fair value through profit or loss.
28. PAJAK PENGHASILAN 28. INCOME TAX
Beban pajak penghasilan terdiri dari: Income tax expense consists of the following:
2021 2020
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Pajak kini Current tax
Perusahaan 3.787 4.576 The Company
Entitas anak 144.939 104.517 Subsidiaries
Surat ketetapan pajak Tax assessment letter
Perusahaan The Company
Tahun 2020 dan 2019 505 2.304 in 2020 and 2019
Subjumlah 149.231 111.397 Sub-total
Pajak tangguhan Deferred tax
Perusahaan (229) (214) The Company
Entitas anak (4.549) (3.893) Subsidiaries
Jumlah pajak tangguhan (4.778) (4.107) Total deferred tax
Jumlah 144.453 107.290 Total
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan rugi fiskal adalah sebagai berikut:
A reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and tax loss is as follows:
2021 2020
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Laba sebelum pajak menurut Profit before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 676.279 499.889 other comprehensive income Laba sebelum pajak entitas anak (653.904) (474.610) Profit before tax of subsidiaries Laba (Rugi) sebelum pajak Perusahaan 22.375 25.279 Profit (Loss) before tax of the Company
Perbedaan temporer: Temporary differences:
Imbalan pasca kerja 1.042 972 Post-employment benefits
Jumlah 1.042 972 Total
Perbedaan yang tidak dapat Non deductible expenses
diperhitungkan menurut fiskal: (non taxable income):
Penghasilan bunga yang dikenakan
pajak final (4.016) (2.308) Interest income subjected to final tax Bagian (laba) rugi bersih entitas
asosiasi (1.428) (4.735) Share in net (profit) loss of associates
Lain-lain (757) 1.592 Other
Jumlah (6.201) (5.451) Total
Laba fiskal Perusahaan 17.216 20.800 Fiscal gain of the Company
Laba (rugi) kena pajak Taxable income (loss)
setelah penyesuaian 17.216 20.800 after adjustments
Pajak penghasilan Perusahaan 3.787 4.576 Current tax of the Company
Aset Pajak Tangguhan Deferred Tax Assets Rincian aset bersih pajak tangguhan Grup adalah
sebagai berikut: The details of the net deferred tax assets of the Group are as follows:
Dikreditkan Dikreditkan
Dampak Dikreditkan (dibebankan) Dikreditkan (dibebankan) Dikreditkan
penerapan (dibebankan) ke penghasilan (dibebankan) ke penghasilan (dibebankan)
standar akuntansi ke laba rugi/ komprehensif lain/ ke laba rugi/ komprehensif lain/ ke laba rugi/
keuangan baru/ Credited Credited Credited Credited Credited
1 Januari/ Impact of adoption (charged) to (charged) to other (charged) to (charged) to other 31 Desember/ (charged) to 30 September/
January 31, of new accounting profit or loss comprehensive profit or loss comprehensive December 31, profit or loss September 30,
2020 standards for the year income for the year income 2020 for the year 2021
Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million Rp'Million Rp'Million Rp'Million Rp'Million Rp'Million Rp'Million Rp'Million
Perusahaan The Company
Aset (liabilitas) pajak tangguhan: Deferred tax asset (liabilities):
Imbalan pasca kerja 1.179 - (4) 103 (204) 63 1.137 229 1.366 Post employment benefits
Aset tetap (362) - 115 - - - (247) - (247) Property and equipment
Aset sewa pembiayaan (18) - (27) - - - (45) - (45) Finance lease assets
Penerapan PSAK 72 - 126 (145) - - (19) - (19) Implementation of PSAK 72
Aset (liabilitas) pajak tangguhan - Deferred tax assets (liabilities) -
bersih 799 126 (61) 103 (204) 63 826 229 1.055 net
Entitas anak Subsidiaries
Aset (liabilitas) pajak tangguhan: Deferred tax asset (liabilities):
Imbalan pasca kerja 31.024 - 2.977 2.173 (4.835) 1.278 32.617 4.550 37.167 Post employment benefits
Aset tetap (1.597) - (715) - (11) - (2.323) - (2.323) Property and equipment
Aset sewa pembiayaan (1.107) - (2.925) - (601) - (4.633) - (4.633) Finance lease assets
Penerapan PSAK 72 - 9.226 (5.956) - - - 3.270 - 3.270 Implementation of PSAK 72
Aset (liabilitas) pajak tangguhan - Deferred tax assets (liabilities) -
bersih 28.320 9.226 (6.619) 2.173 (5.447) 1.278 28.931 4.550 33.481 net
Jumlah aset pajak tangguhan 29.119 9.352 (6.680) 2.276 (5.651) 1.341 29.757 4.779 34.536 Total deferred tax assets Dampak perubahan tarif pajak/
Effect in change of tax rates
Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to profit before tax is as follows:
2021 2020
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 676.279 499.889 other comprehensive income
Pajak penghasilan dengan Income tax expense at
tarif pajak efektif 22% 148.782 109.976 statutory tax rate of 22%
Pengaruh pajak atas beban
(penghasilan) yang tidak dapat Effect of non deductible expenses
diperhitungkan menurut fiskal (4.125) (4.385) (non taxable income) Surat ketetapan pajak (204) 1.699 Tax assessment letter Jumlah beban pajak 144.453 107.290 Total tax expense
Perubahan tarif pajak Changes in statutory tax rates
Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanggulangan Penyakit Coronavirus 2019 (“COVID-19”) dan/atau Penanggulangan Ancaman terhadap Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan (“Perpu No. 1/2020”) mulai berlaku pada 31 Maret 2020. Perpu 1/2020 menyesuaikan tarif pajak penghasilan badan usaha dan tetap menjadi 22% yang berlaku untuk Tahun Pajak 2020 dan 2021 dan 20% berlaku untuk Tahun Pajak 2022 dan selanjutnya. Entitas Tbk yang memenuhi persyaratan tertentu tetap diberikan pengurangan tarif pajak sebesar 3%.
Government Regulation in Lieu of Law No. 1 Year 2020 on State Financial Policy and Stability of Financial Systems for the Management of Coronavirus Disease 2019 (“COVID-19”) and/or Counter the Threat to National Economy and/or Stability of Financial Systems (“Perpu No. 1/2020“) took effect on March 31, 2020. Perpu 1/2020 reduced the income tax rates for domestic corporations and permanent establishments to 22% applicable for fiscal years 2020 and 2021 and further reduction to 20% applicable for fiscal year 2022 and thereafter. Public companies meeting certain requirements are still provided with 3%
further tax rate reduction.
Klaim atas Pengembalian Pajak Claims for Tax Refund Klaim atas pengembalian pajak Grup adalah
sebagai berikut: The Group’s claims for tax refund are as follows:
2021 2020
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Pajak penghasilan Income tax
Tahun berjalan 2.979 2.285 Current year
Tahun sebelumnya 4.779 35.920 Previous years
Jumlah 7.758 38.205 Total
Surat Ketetapan Pajak Penghasilan Income Tax Assessment Letter Pada tahun 2021, Direktorat Jenderal Pajak (DJP)
mengabulkan keberatan Perusahaan atas lebih bayar pajak penghasilan badan tahun 2019 sebesar Rp 34.135 juta dibandingkan Rp 33.426 juta yang sebelumnya telah dicatat dalam laporan keuangan Perusahaan sebagai taksiran pajak.
Perusahaan menerima pengembalian pajak tersebut pada April 2021.
In 2021, Directorate General of Tax (”DGT”) approved the Company’s objection for an overpayment of corporate income tax for 2019 amounting to Rp 34,135 million, instead of Rp 33,426 million that was previously recorded in the Company’s financial statements as claim for income tax. The Company received the refund in April 2021.
Pada tahun 2020, Direktorat Jenderal Pajak (DJP) mengabulkan keberatan Perusahaan atas lebih bayar pajak penghasilan badan tahun 2018 sebesar Rp 831 juta dibandingkan Rp 3.641 juta yang sebelumnya telah dicatat dalam laporan keuangan Perusahaan sebagai taksiran pajak.
Perusahaan menerima pengembalian pajak tersebut pada April 2020.
In 2020, Directorate General of Tax (”DGT”) approved the Company’s objection for an overpayment of corporate income tax for 2018 amounting to Rp 831 million, instead of Rp 3,641 million that was previously recorded in the Company’s financial statements as claim for income tax. The Company received the refund in April 2020.
Pada tahun 2020, Direktorat Jenderal Pajak (DJP) mengabulkan keberatan SMI atas lebih bayar pajak penghasilan badan tahun 2018 sebesar Rp 7.109 yang sebelumnya telah dicatat sebagai taksiran pajak pada 2018. SMI menerima pengembalian pajak tersebut pada Februari 2020
In 2020, Directorate General of Tax (”DGT”) appoved SMI’s objection for an overpayment of corporate income tax for 2018 amounting to Rp 7,109 million that was previously recorded in SMI’s financial statements as claim for income tax in 2018. SMI received the refund in February 2020.
29. LABA PER SAHAM DASAR 29. BASIC EARNINGS PER SHARE