PSAK 55 Pada tahun sebelumnya, penurunan nilai piutang
10. PERSEDIAAN INVENTORIES
a. Pajak Dibayar Dimuka (Lanjutan) a. Prepaid Taxes (Continued) Pada tahun 2020, Perseroan menerima Surat
Ketetapan Pajak Lebih Bayar (SKPLB) atas pajak badan tahun 2018 sebesar Rp 20.608.237.883.
Entitas anak juga melakukan penyesuaian pajak lebih bayar yang dilaporkan pada Surat Pemberitahuan Tahunan (SPT) untuk tahun sebelumnya sebesar Rp 6.602.637.715 . Selisih nilai tercatat dan hasil keputusan pemeriksaan dan penyesuaian di entitas anak tersebut diakui pada beban pajak di tahun berjalan.
In 2020, the Company received Overpayment Tax Assessment Letter (SKPLB) for 2018 corporate income taxes with total amount of Rp 20,608,237,883.The subsidiaries recognized adjustment on overpayment tax that reported in Annual Tax Return (SPT) previous period amounting to Rp 6,602,637,715. The difference between carrying amount and adjustment on tax assessment, and adjustment in subsidiaries result were charged to tax expenses in current year.
b. Utang Pajak b. Taxes Payable
31 Desember/ 31 Desember/
December 31, December 31,
2020 2019
Pajak Kini Current Taxes
Perseroan - - The Company
Entitas anak 3.126.775.611 1.296.422.625 The Subsidairies
Pajak Penghasilan Income Taxes
PPh Pasal 21 6.836.751.117 10.691.654.727 Income Tax Article 21
PPh Pasal 4 dan 23 5.647.045.127 7.840.784.326 Income Tax Article 4 and 23
PPh Pasal 25 232.745.714 12.276.489.857 Income Tax Article 25
Pajak Pertambahan Nilai 108.946.692.642 103.344.094.097 Value Added Tax
Pajak Bumi dan Bangunan 58.818.816 46.890.006 Land and Building Tax
Pajak Lainnya 937.837.602 3.310.461.819 Other Taxes
Jumlah 125.786.666.629 138.806.797.457 Total
c. Beban Pajak c. Tax Expense
2020 2019*)
Beban Pajak Penghasilan Badan: Corporate Income Tax:
Pajak kini Current tax
Perseroan 57.912.457.900 114.213.420.000 The Company
Entitas Anak 11.902.660.322 9.872.728.230 Subsidiaries
Penyesuaian 14.667.974.735 - Adjustment
Sub Jumlah 84.483.092.957 124.086.148.230 Sub Total
Pajak tangguhan Deferred tax
Perseroan 23.214.652.766 36.063.536.603 The Company
Entitas Anak 657.100.411 (2.568.883.911) Subsidiaries
Sub Jumlah 23.871.753.177 33.494.652.692 Sub Total
Jumlah Beban Pajak 108.354.846.134 157.580.800.922 Total Tax Expenses
*) Disajikan kembali (Catatan 46) As restated (Note 46)
11. PERPAJAKAN (Lanjutan) 11. TAXES (Continued)
c. Beban Pajak (Lanjutan) c. Tax Expense (Continued) Rekonsiliasi antara laba sebelum pajak menurut
laporan laba rugi konsolidasian dan penghasilan komprehensif lainnya dengan laba fiskal Perseroan adalah sebagai berikut:
A reconciliation between income before tax per consolidated statements of profit or loss and other comprehensive income and taxable income of the Company is as follows:
2020 2019*)
Laba Sebelum Pajak 392.117.062.803 543.226.639.191 Profit Before Tax
Dikurangi: Less:
Laba Entitas Anak 22.488.578.923 8.113.468.743 Profit of Subsidiaries
Laba sebelum Pajak Perseroan 369.628.483.880 535.113.170.448 Profit before Tax of the Company
Perbedan Waktu: Temporary differences:
Beban penyusutan dan Depreciation and
amortisasi (170.294.635.414) (150.790.045.880) amortization expense
Aset keuangan FVTPL (1.938.381.318) - Financial Asset Instrument - FVTPL Kerugian kredit expektasian 12.278.703.186 (3.355.724.552) Expected credit loss Bonus dan imbalan paska kerja 45.815.885.637 9.891.624.020 Bonuses and post-retirement benefit
Sub jumlah (114.138.427.909) (144.254.146.412) Sub total
*) Disajikan kembali (Catatan 46) As restated (Note 46)
2020 2019*)
Beban yang tidak dapat Expenses that are not deductible
diperhitungkan menurut fiskal: for tax purposes
Beban bahan 6.171.965.562 3.344.195.290 Material expenses
Beban pemeliharaan 8.544.272.889 9.248.349.048 Maintenance expenses
Beban asuransi 1.615.123.703 1.152.287.879 Insurance expenses
Beban administrasi kantor 377.207.182 232.589.410 Administrative expense
Beban umum 55.952.558.338 104.087.068.122 General expenses
Beban non usaha - 1.322.279.026 Other non operating expenses
Beban penyusutan 3.318.133.853 4.218.563.020 Depreciation expenses
Beban keuangan - 5.565.126.325 Finance expenses
Beban sumber daya pihak ketiga 3.291.120.688 390.912.795 Third party resources expenses
Beban sehubungan dengan Expenses related to
penghasilan final 15.034.626.233 2.488.006.824 final income
Pendapatan yang telah Revenues subjected to
dipungut Pajak Final (86.556.618.551) (66.054.721.428) Final Tax
Sub Jumlah 7.748.389.897 65.994.656.311 Sub Total
Jumlah (106.390.038.012) (78.259.490.101) Total
Penghasilan Kena Pajak 263.238.445.868 456.853.680.347 Taxable Income
Pajak Penghasilan Badan
Terutang 57.912.457.900 114.213.420.000 Corporate Income Tax Payable
Dikurangi pajak dibayar dimuka: Less prepaid taxes:
Pajak Penghasilan Pasal 22 1.883.068.000 - Income Tax Article 22
Pajak Penghasilan Pasal 23 13.261.910.306 15.927.288.533 Income Tax Articel 23
Pajak Penghasilan Pasal 25 81.810.909.766 170.244.574.776 Income Tax Article 25
Jumlah 96.955.888.072 186.171.863.309 Total
Lebih Bayar Pajak Kini (39.043.430.172) (71.958.443.309) Current Tax Over Payment
Entitas Anak: Subsidiaries:
PT Kaltim Kariangau Terminal PT Kaltim Kariangau Terminal
Pajak Penghasilan Badan Terutang 7.128.955.020 5.255.925.000 Corporate Income Tax Payable
Pajak Dibayar Dimuka (5.190.337.830) (7.158.162.891) Prepaid Taxes
Kurang (lebih) Bayar Pajak Kini 1.938.617.190 (1.902.237.891) Current Tax Under (Over) Payment
PT Equiport Inti Indonesia PT Equiport Inti Indonesia
Pajak Penghasilan Badan Terutang 2.837.522.820 3.620.831.000 Corporate Income Tax Payable
Pajak Dibayar Dimuka (5.154.749.859) (3.002.378.432) Prepaid Taxes
Kurang (lebih) Bayar Pajak Kini (2.317.227.039) 618.452.568 Current Tax Under (Over) Payment
PT Nusantara Terminal Services PT Nusantara Terminal Services
Pajak Penghasilan Badan Terutang 1.936.182.482 995.972.230 Corporate Income Tax Payable
Pajak Dibayar Dimuka (748.024.061) (348.366.291) Prepaid Taxes
Kurang (lebih) Bayar Pajak Kini 1.188.158.421 647.605.939 Current Tax Under (Over) Payment
*) Disajikan kembali (Catatan 46) *) As restated (Note 46)
c. Beban Pajak (Lanjutan) c. Tax Expense (Continued)
Lebih Bayar / Kurang Bayar / Lebih Bayar / Kurang Bayar /
Over Payment Under Payment Over Payment Under Payment
Perseroan The Company
2020 (39.043.430.172) - - - 2020 2019 (71.958.443.309) - (71.958.443.309) - 2019 2018 - - (28.673.575.116) - 2018
Entitas Anak Subsidiaries
KKT KKT
2020 - 1.938.617.190 - - 2020 2019 (1.902.237.891) - (1.902.237.891) - 2019
EII EII
2020 (2.317.227.039) - - - 2020 2019 - - (30.364.118) 648.816.686 2019
NTS NTS
2020 - 1.188.158.421 - - 2020
2019 647.605.939 2019
2018 - - (783.295.873) - 2018 Jumlah (115.221.338.411) 3.126.775.611 (103.347.916.307) 1.296.422.625 Total
2020
PPh Badan / Coporate Tax
2019
PPh Badan / Coporate Tax
Rekonsiliasi fiskal menjadi dasar dalam pengisian SPT Pajak Penghasilan (PPh) Badan, mengingat dasar perhitungan pajak penghasilan badan pada SPT PPh Badan menggunakan laporan keuangan yang diaudit.
Fiscal reconciliation becomes the basis for the filling of the SPT, considering the basis of the corporate income tax calculation on the Annual Income Tax using the audited financial statements.
d. Pajak Tangguhan d. Deferred Taxes
Aset (Liabilitas) Dibebankan ke Aset (Liabilitas)
Pajak Tangguhan/ Penghasilan Penyesuaian Pajak Tangguhan/
Deferred Tax Assets Dibebankan Komprehensif lain/ Tarif pajak/ Deferred Tax Assets (Liabilities) ke Laba Rugi/ Charged to Charged to (Liabilities) Saldo Awal/ Charged to Proft Comprehensif Adjustment to Saldo Akhir/
Beginning Balance (Loss) Invome tax rate Ending Balance
Perseroan: The Company:
Cadangan Penurunan Nilai Allowance for Impairement
Piutang 8.527.032.851 2.701.314.701 - 369.566.150 11.597.913.702 Value of Receivables
Aset keuangan Financial assets
FVTPL 1.668.206.745 (426.443.890) - (294.873.723) 946.889.132 FVTPL
Pensiun dan Pension and Employee
Liabilitas Pasca Kerja 74.452.376.260 1.666.193.886 6.456.262.503 (15.628.880.379) 66.945.952.270 Benefit Liabilities Bonus dan Benefit Lainnya 27.682.966.247 8.413.300.954 - (6.301.438.791) 29.794.828.410 Bonus and Other Benefit
Perbedaan Nilai Buku Aset Difference of Book Value
Tetap Komersial dan Fiskal (134.580.525.118) (37.464.819.791) - 30.321.997.732 (141.723.347.177) Coimmercial and fiscal Liabilitas Pajak Tangguhan
Bersih (22.249.943.015) (25.110.454.140) 6.456.262.503 8.466.370.989 (32.437.763.663) Deferred Tax Liabilities - Net
Entitas Anak: Subsidiaries:
Aset Pajak Tangguhan 6.801.283.570 46.446.133 (13.422.129) 6.834.307.574 Deferred Tax Assets Liabiltas Pajak Tangguhan (342.291.518) (706.573.447) 13.284.504 12.752.584 (1.022.827.877) Deferred Tax Liabilities Jumlah Aset
Pajak Tangguhan 6.801.283.570 46.446.133 - (13.422.129) 6.834.307.574 Deferred Tax Assets - Total
Jumlah Liabilitas
Pajak Tangguhan (22.592.234.533) (25.817.027.587) 6.469.547.007 8.479.123.573 (33.460.591.540) Deferred Tax Liabilities - Total 2020
11. PERPAJAKAN (Lanjutan) 11. TAXES (Continued)
d. Pajak Tangguhan (Lanjutan) d. Deferred Taxes (Continued)
Dibebankan
Aset (Liabilitas) (Dikreditkan) ke Aset (Liabilitas)
Pajak Tangguhan/ Pendapatan Pajak Tangguhan/
Deferred Tax Assets Dibebankan Komprehensif lain Deferred Tax Assets (Liabilities) ke Laba Rugi/ Charged (Credited) (Liabilities) Saldo Awal/ Charged(Credited) to Comprehensive Saldo Akhir/
Beginning Balance to profit Loss Income Ending Balance
Perseroan: The Company:
Cadangan Penurunan Nilai Allowance for Impairement
Piutang 9.365.963.989 (838.931.138) - 8.527.032.851 Value of Receivables
Aset keuangan Financial assets
tersedia dijual 1.625.898.070 - 42.308.675 1.668.206.745 available for sale
Pensiun dan Pension and Employee
Liabilitas Pasca Kerja 48.041.377.657 2.533.188.142 23.877.810.461 74.452.376.260 Benefit Liabilities Bonus dan Benefit Lainnya 27.743.248.384 (60.282.137) - 27.682.966.247
Perbedaan Nilai Buku Aset Difference of Book Value
Tetap Komersial dan Fiskal (96.883.013.648) (37.697.511.470) - (134.580.525.118) Coimmercial and fiscal Liabilitas Pajak Tangguhan
Bersih (10.106.525.548) (36.063.536.603) 23.920.119.136 (22.249.943.015) Deferred Tax Liabilities - Net
Entitas Anak: Subsidiaries:
Aset Pajak Tangguhan 5.259.820.804 1.541.462.766 - 6.801.283.570 Deferred Tax Assets Liabilitas Pajak Tangguhan (1.413.961.264) 1.027.421.145 44.248.601 (342.291.518) Deferred Tax Liabilities Jumlah Aset
Pajak Tangguhan 5.259.820.804 1.541.462.766 - 6.801.283.570 Deferred Tax Assets - Total Jumlah Liabilitas
Pajak Tangguhan (11.520.486.812) (35.036.115.458) 23.964.367.737 (22.592.234.533) Deferred Tax Liabilities - Total 2019*)
Perubahan tarif pajak Changes in statutory tax rates
Berdasarkan 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 mulai berlaku pada 31 Maret 2020.
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 took effect on March 31, 2020.
Dalam 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.
The regulation 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.
Rekonsiliasi antara beban pajak penghasilan seperti yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan hasil perkalian laba akuntansi sebelum pajak penghasilan Perseroan dan tarif pajak yang berlaku adalah sebagai berikut:
Reconciliation between income tax expense as shown in the consolidated statements profit or loss and other comprehensive income and income tax expense calculated using prevailing tax rates is as follows:
Perubahan tarif pajak (Lanjutan) Changes in statutory tax rates (Continued)
2020 2019*)
Laba konsolidasian sebelum Consolidated profit before
beban pajak penghasilan 392.117.062.803 543.226.639.191 income tax
Penyesuian terkait dengan konsolidasi : Adjustment related to consolidation:
Disesuaikan dengan jurnal Adjusted for consolidation
eliminasi konsolidasi (22.488.578.923) (8.113.468.743) elimination
Perseroan 369.628.483.880 535.113.170.448 The Company
Beban pajak penghasilan Tax calculated at statutory rate
sesuai tarif pajak 81.318.266.454 117.724.897.499 Depreciation
Penyesuaian pajak tangguhan 1.426.878.833 22.859.914.809 Deferred tax adjustment Pengaruh pajak atas perbedaan
tetap 1.737.947.670 (16.498.664.078) Tax effect of permanent differences
Jumlah beban pajak 84.483.092.957 124.086.148.230 Total tax expenses
Beban pajak penghasilan Income tax expense
Entitas anak 23.871.753.177 33.494.652.692 Subsidiary
Jumlah beban pajak Total income tax expense
penghasilan - konsolidasian 108.354.846.134 157.580.800.922 consolidated
*) Disajikan kembali (Catatan 46) *) As restated (Note 46)
Berdasarkan peraturan perpajakan Indonesia, Grup menghitung, menetapkan, dan membayar sendiri jumlah pajak yang terutang. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan di Indonesia. Direktorat Jenderal Pajak (DJP) dapat menetapkan dan mengubah kewajiban pajak dalam batas waktu lima tahun sejak tanggal terutangnya pajak.
Under the taxation laws of Indonesia, the Group submits tax returns on the basis of self assessment. Consolidated tax returns are not permitted under Indonesian taxation laws. The Directorate General of Taxes (DGT) may assess or amend taxes within five years from the date the tax becomes due.
12. BIAYA DIBAYAR DIMUKA DAN UANG MUKA 12. ADVANCES AND PREPAID EXPENSES