Page 232 - 2021 Annual Report

Kilas Kinerja
Performance
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The original financial statements included herein are in
Indonesian language.
PT KILANG PERTAMINA BALIKPAPAN PT KILANG PERTAMINA BALIKPAPAN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2021 As of December 31, 2021
(Disajikan dalam US Dollar, (Expressed in US Dollar,
kecuali dinyatakan lain) unless otherwise stated)

10. PERPAJAKAN (lanjutan) 10. TAXATION (continued)

b. Utang pajak b. Tax payable

31 Desember/ 31 Desember/
December 31, December 31,
2021 2020
Pajak lain-lain: Other taxes:
- PPh Pasal 4 (2) 5.445.697 753.302 Article 4(2) -
- PPh Pasal 21 139.293 157.148 Article 21 -
- PPh Pasal 23 4.624 2.349 Article 23 -
- PPh Pasal 26 - 6.079 Article 26 -
- PPN 4.000 25.336 VAT payable -
Jumlah 5.593.614 944.214 Total

c. Manfaat pajak penghasilan c. Income tax benefit

31 Desember/ 31 Desember/
December 31, December 31,
2021 2020
Manfaat pajak tangguhan 125.768 66.409 Deferred income tax benefit
Jumlah 125.768 66.409 Total

d. Pajak kini d. Current taxes
Perhitungan antara laba (rugi) sebelum pajak Reconciliation between profit (loss) before
pada laporan laba rugi dan penghasilan income tax, as presented in the statements of
komprehensif lain, dan etsimasi laba (rugi) profit or loss and other comprehensive income,
fiskal untuk tahun yang berakhir pada tanggal and at the estimated fiscal income (loss) for the
31 Desember 2021, adalah sebagai berikut: years ended December 31, 2021 is as follows:

31 Desember/ 31 Desember/
December 31, 2021 December 31, 2020

Laba/(rugi) sebelum beban Profit/(loss) before income
pajak penghasilan 2.596.260 (1.649.468) tax expense
Perbedaan temporer: Temporary differences:
Liabilitas imbalan kerja karyawan 541.491 332.043 Employee benefit liabilities
Perbedaan permanen: Temporary differences:
Biaya yang tidak dapat dikurangkan 569.104 163.322 Non-deductible expenses
Pendapatan bunga yang dikenakan Interest income subect to
pajak final (2.147.020) (445.671) final tax

Jumlah perbedaan temporer Total temporary and
dan permanen (1.036.425) 49.694 permanent differences
Laba/(rugi) fiskal 1.559.835 (1.599.774) Taxable income/(loss)
Rugi pajak 2020 (1.599.774) - Taxable loss 2020

Akumulasi sisa rugi pajak (39.939) (1.599.774) Accumulated tax loss carry forward

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228 Laporan Tahunan 2021 | Annual Report 2021 PT Kilang Pertamina Balikpapan