Pembangunan Jaya Ancol GA 31 Des 2020

PT PEMBANGUNAN JAYA ANCOL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (Lanjutan)
Untuk Tahun-tahun yang Berakhir Pada Tanggal
31 Desember 2020 dan 2019
(Dalam Rupiah Penuh, Kecuali Dinyatakan Lain)
PT PEMBANGUNAN JAYA ANCOL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS (Continued)
For the Years Ended
December 31, 2020 and 2019
(In Full of Rupiah, Unless Otherwise Stated)
2020 2019
Tarif Pajak
Tax Rate
2020 (Rp166.338.523.560 x 22%) (36,594,475,183) -- 2020 (Rp166,338,523,560 x 22%)
2019 (Rp306.696.543.041 x 25%) -- 76,674,135,760 2019 (Rp306,696,543,041 x 25%)
Koreksi Beda Tetap 33,155,976,577 (79,446,823,956) Permanent Difference Corrections
Pajak Tangguhan Tidak Diakui -- (2,094,015,459) Unrecognized Deferred Tax
Rugi Fiskal Tidak Dimanfaatkan 3,438,498,606 4,866,703,654 Unrecognized Tax Loss
Jumlah Beban Pajak Penghasilan
Total Tax Expense
Perusahaan -- -- of the Company
Berdasarkan Pasal 5 ayat (3) Undang-undang
Nomor 2 Tahun 2020 tentang Penetapan Peraturan
Pemerintah Pengganti Undang-undang Nomor 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 menjadi Undangundang.
Menetapkan Peraturan Pemerintah Republik
Indonesia No. 30 Tahun 2020 Pasal 2 mengenai
penurunan tarif pajak penghasilan kena pajak bagi
Wajib Pajak badan dalam negeri dan bentuk usaha
tetap adalah sebesar 22% (dua puluh dua persen
yang berlaku pada Tahun Pajak 2020 dan Tahun
Pajak 2021.
In accordance with the article 5 paragraph (3) of
Law Number 2 of 2020 concerning Establishment
of Government Regulations in Lieu of Law Number 1
of 2020 are State Financial Policy and Financial
System Stability for Handling Corona Virus Disease
2019 (COVID-19) and / or in Framework for Dealing
with Threats Harm National Economy and /
or Financial System Stability into Laws.
Establish Government Regulation of the Republic of
Indonesia No. 30 of 2020 article 2, regarding the
reduction of the taxable income tax rate for domestic
corporate taxpayers and permanent establishments is
22% (twenty two percent) applicable to the tax year
2020 and 2021.
d. Pajak Tangguhan d. Deferred Tax
Rincian dari aset (liabilitas) pajak tangguhan adalah The details of deferred tax assets (liabilities) are as
sebagai berikut:
follows:
Efek Perubahan Tarif Pajak
Penyesuaian Dikreditkan ke Dikreditkan ke
Saldo atas Dikreditkan Penghasilan Dikreditkan Penghasilan
Penerapan (Dibebankan) Komprehensif (Dibebankan) Komprehensif
2019 PSAK 71 1 Januari 2020 ke Laba Rugi Lain ke Laba Rugi Lain 2020
Rp Rp Rp Rp Rp Rp Rp Rp
Aset Pajak Tangguhan
Deferred Tax Assets
PT SBI
PT SBI
Aset Tetap 251,386,048 -- 251,386,048 (178,262,101) -- (30,166,236) -- 42,957,712 Fixed Assets
Liabilitas Imbalan Pascakerja 1,620,427,407 -- 1,620,427,407 102,572,350 (310,777,522) (111,629,451) (82,821,838) 1,217,770,946 Employee Benefits Liability
Penyisihan Nilai Piutang Usaha -- 392,960,064 392,960,064 78,500,657 -- -- -- 471,460,720 Allowance for Impairment Losses for Receivables
Pengakuan Rugi Fiskal 2,082,048,935 -- 2,082,048,935 (2,082,048,935) -- -- -- -- Fiscal Loss
PT TI
PT TI
Penyisihan Nilai Piutang Usaha -- -- -- 153,213,186 -- -- -- 153,213,186 Allowance for Impairment Losses for Receivables
Jumlah Aset Pajak Tangguhan 3,953,862,390 392,960,064 4,346,822,454 (1,926,024,843) (310,777,522) (141,795,687) (82,821,838) 1,885,402,564 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan
Deferred Liabilities
PT TIJA
PT TIJA
Aset Tetap (83,715,716,408) -- (83,715,716,408) (29,229,779,598) -- 9,874,415,705 -- (103,071,080,301) Fixed Assets
Liabilitas Imbalan Kerja 10,056,394,038 -- 10,056,394,038 1,632,727,414 (1,617,004,879) (102,306,369) (1,104,460,916) 8,865,349,288 Employee Benefits Liability
Aset Hak Guna -- -- -- 501,887,591 -- -- -- 501,887,591 Right of Use Assets
Penyisihan Nilai Piutang Usaha -- 1,647,060,593 1,647,060,593 38,985,629 -- -- -- 1,686,046,222 Allowance for Impairment Losses for Receivables
PT STU
PT STU
Aset Tetap (3,433,759,588) -- (3,433,759,588) 246,944,977 -- 412,050,490 -- (2,774,764,121) Fixed Assets
Penyisihan Nilai Piutang Usaha -- 106,802,894 106,802,894 (39,097,652) -- -- -- 67,705,242 Allowance for Impairment Losses for Receivables
Jumlah Liabilitas Pajak Tangguhan (77,093,081,958) 1,753,863,487 (75,339,218,471) (26,848,331,638) (1,617,004,879) 10,184,159,826 (1,104,460,916) (94,724,856,078) Total Deferred Tax Liabilities
Draft
SiMay 31, 2021 61 Paraf/ Sign: