AR 2019 # VOKSEL (220620) E-Reporting (hi-res) - page 233

The original consolidated financial statements included herein are in
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 Desember 2019 dan 2018 dan untuk tahun-tahun
yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS
December 31, 2019 and 2018
and for the years then ended
(Expressed in Rupiah, unless otherwise stated)
83
21. PERPAJAKAN (lanjutan) 21. TAXATION (continued)
e. Pajak Tangguhan e. Deferred Tax
Rincian dari aset pajak tangguhan Grup pada
tanggal 31 Desember 2019 dan 2018 adalah
sebagai berikut:
Summary of deferred tax assets Group dated
December 31, 2019 and 2018 are as follows:
2018 2019
Dikreditkan Dikreditkan Dikreditkan
(dibebankan) ke penghasilan (dibebankan) Dibebankan
ke laporan komprehensif ke laporan ke penghasilan
laba rugi/ lain/ laba rugi/ komprehensif lain/
Charged Credited Charged Charged
(credited) to other (credited) to other
1 Jan. 2018/ to statement of comprehensive 31 Des. 2018 to statement of comprehensive 31 Des. 2019/
Jan. 1, 2018 profit or loss income Dec. 31, 2018 profit or loss income Dec. 31, 2019
Perusahaan The Company
Aset (liabilitas) Deferred tax
pajak tangguhan: assets (liabilities):
Imbalan kerja Post employment
karyawan 8.219.074.244 1.057.119.954 (945.440.463) 8.330.753.735 1.170.673.033 90.248.459 9.591.675.227 benefit
Kerugian penurunan Loss on impairment
nilai piutang 3.768.544.613 1.238.925.267 - 5.007.469.880 4.004.408.129 - 9.011.878.009 receivables
Depreciation of
Penyusutan property, plant
aset tetap (258.707.204) 11.537.668 - (247.169.536) 208.399.208 - (38.770.328) and equipment
Sewa pembiayaan (468.472.238) (69.020.486) - (537.492.724) (643.666.445) - (1.181.159.169) Finance leases
Provisi bonus 3.000.000.000 (1.198.234.008) - 1.801.765.992 1.870.670.479 - 3.672.436.471 Provision for bonus
Aset (Liabilitas) Deferred Tax Assets
Pajak Tangguhan 14.260.439.415 1.040.328.395 (945.440.463) 14.355.327.347 6.610.484.404 90.248.459 21.056.060.210 (Liabilities)
Entitas Anak Subsidiaries
Aset (liabilitas) Deferred tax
pajak tangguhan: assets (liabilities):
Imbalan kerja Post employment
karyawan 467.609.410 102.509.833 (67.416.803) 502.702.440 418.505.949 70.602.629 991.811.018 benefits
Kerugian penurunan Loss on impairment
nilai piutang - - - - 1.591.945.910 - 1.591.945.910 receivables
Depreciation of
Penyusutan property, plant
aset tetap (2.819.691.475) 34.375.198 - (2.785.316.277) 406.900.843 - (2.378.415.434) and equipment
Sewa pembiayaan (114.877.936) 27.880.213 - (86.997.723) 86.997.723 - - Finance leases
Provisi bonus 11.817.237 180.067.961 - 191.885.198 107.486.709 - 299.371.907 Provision for bonus
Laba proyek dalam
pelaksanaan Unrealised gain
yang belum on projects in
terealisasi - 1.117.561.448 - 1.117.561.448 (1.117.561.448) - - progress
Aset (Liabilitas) Deferred tax
Pajak Tangguhan (2.455.142.764) 1.462.394.653 (67.416.803) (1.060.164.914) 1.494.275.686 70.602.629 504.713.401 Assets (Liabilities)
Aset Pajak
Tangguhan Consolidation
Konsolidasian - Deferred
Neto 11.805.296.651 13.295.162.433 21.560.773.611 Tax Assets - Net
Manajemen berpendapat bahwa aset pajak
tangguhan dapat terpulihkan seluruhnya
terhadap penghasilan kena pajak dimasa yang
akan datang sebelum masa manfaat pajak
tersebut berakhir.
Management believes that deferred tax assets
can be utilized against future taxable income
before the utilization period of fiscal losses
expires.
Aset dan liabilitas pajak tangguhan, selain
akumulasi rugi fiskal, berasal dari perbedaan
metode atau dasar yang digunakan untuk
tujuan pencatatan menurut pelaporan
akuntansi dan pajak, terutama terdiri dari
penyusutan aset tetap, cadangan kerugian
penurunan nilai, transaksi sewa guna usaha,
provisi bonus dan kesejahteraan karyawan.
Deferred tax assets and liabilities, other than
accumulated tax losses, arose from the
difference in the methods or basis used for
accounting and tax reporting purposes, mainly
comprising depreciation on property, plant and
equipment, allowance for impairment losses,
financial lease transaction and provision for
bonus and employees’ benefits.