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)
Dikreditkan Dikreditkan ke
(Dibebankan) Penghasilan
ke Laba Rugi/ Komprehensif
Credited
Lain/
(Charged) Credited to Other
to Profit Comprehensive
2018 or Loss Income 2019
Entitas Anak
Subsidiaries
Aset Pajak Tangguhan
Deferred Tax Assets
PT SBI
PT SBI
Aset Tetap 48,733,505 202,652,544 -- 251,386,048 Fixed Assets
Liabilitas Imbalan Pascakerja 1,352,273,385 139,694,160 128,459,862 1,620,427,407 Employee Benefits Liability
Pengakuan Rugi Fiskal 3,439,433,142 (1,357,384,207) -- 2,082,048,935 Fiscal Loss
Jumlah Aset Pajak Tangguhan 4,840,440,032 (1,015,037,504) 128,459,862 3,953,862,390 Total Deferred Tax Assets
Liabilitas Pajak Tangguhan
Deferred Tax Liabilities
PT TIJA
PT TIJA
Aset Tetap (61,440,626,137) (22,275,090,271) -- (83,715,716,408) Fixed Assets
Liabilitas Imbalan Pascakerja 8,113,190,308 444,514,306 1,498,689,425 10,056,394,038 Employee Benefits Liability
PT STU
PT STU
Aset Tetap (3,024,748,411) (409,011,177) -- (3,433,759,588) Fixed Assets
Jumlah Liabilitas Pajak Tangguhan (56,352,184,241) (22,239,587,142) 1,498,689,425 (77,093,081,958) Total Deferred Tax Liabilities
Jumlah - Bersih (23,254,624,646) 1,627,149,287 Total - Net
Berdasarkan penilaian yang dibuat oleh manajemen,
Perusahaan tidak mengakui pajak tangguhan yang
timbul dari perbedaan temporer antara pajak dan
komersial karena sebagian besar penghasilan
Perusahaan telah dikenakan pajak final sehingga
dampak pajak tangguhannya dipertimbangkan tidak
material.
Based on the assessment made by management, the
Company does not recognize deferred tax arising
from temporary differences between the tax and
commercial for most of the Company's Income have
been subject to final tax so that the deferred tax
impact is considered immaterial.
e. Pemeriksaan Pajak e. Tax Assessments
1. Pada tanggal 7 Januari 2020, PT SBI menerima
Surat Ketetapan Pajak Lebih Bayar (SKPLB)
atas hasil pemeriksaan pajak tahun buku 2017
sebesar Rp43.257.091. Pada tanggal 1 Februari
2021, PT SBI mengajukan permohonan
kelebihan pembayaran pajak tersebut dapat
dikompensasikan ke hutang pajak PT SBI.
2. Pada tanggal 26 April 2018, PT SBI menerima
Surat Ketetapan Pajak Kurang Bayar (SKPKB)
atas hasil pemeriksaan pajak tahun buku 2016
sebesar Rp143.991.555. Pada tanggal 25 Juli
2018, PT SBI mengajukan banding atas hasil
pemeriksaan tersebut. Berdasarkan Surat
Keputusan Direktur Jenderal Pajak No: KEP- Taxation No.
00164/KEB/WPJ.21/2019 tentang Keberatan
Wajib Pajak atas SKPKB memutuskan untuk
menolak permohonan banding PT SBI dan
menetapkan kurang bayar pajak penghasilan
PT SBI sebesar Rp262.660.545.
3. Pada tanggal 15 April 2019, PT JA telah
menerima Surat Ketetapan Pajak Nihil (SKPN)
No. 00003/506/17/044/19 untuk tahun pajak
2017 sebesar nihil.
1. On January 7, 2020, PT SBI received Tax
Overpayment Assessment Letter (SKPLB) for
the result of the 2017 fiscal year amounting to
Rp43,257,091. On February 1, 2021, PT SBI
submitting a request for overpayment tax in
order to compensate for PT SBI’s tax payable.
2. On April 26, 2018, PT SBI received Tax
Underpayment Assessment Letter (SKPKB) for
the result of the 2016 fiscal year amounting to
Rp143,991,555. On July 25, 2018, PT SBI filled
appealed regarding to tax result. Based on the
Decision Letter of Directorate General of
KEP-00164/KEB/WPJ.21/2019
about tax objection over SKPKB decided to
rejected the appealed request of PT SBI and
decided underpayment PT SBI’s tax income
amounting to Rp262,660,545.
3. On April 15, 2019, PT JA received Niil Tax
Assessment Letter (SKPN) No. 00003/506/
17/044/19 for 2017 fiscal year amounting to niil.
Draft
SiMay 31, 2021 62 Paraf/ Sign: