Page 375 - AR Asuransi Bintang 2022

PT ASURANSI BINTANG Tbk
DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2022 dan 2021
(Angka-angka Disajikan dalam Ribuan Rupiah, kecuali Dinyatakan Lain)
Pajak Tangguhan
Rincian aset dan liabilitas pajak tangguhan Grup adalah sebagai berikut:
PT ASURANSI BINTANG Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2022 and 2021 (Figures are Presented in Thousands of Rupiah, unless Otherwise Stated)
Deferred Tax
The details of Group’s deferred tax assets and liabilities follows:
Aset pajak tangguhan:
Estimasi klaim retensi sendiri Cadangan kerugian penurunan nilai
Liabilitas imbalan kerja jangka panjang
Rugi fiskal
Liabilitas sewa
Akumulasi penyusutan aset tetap
1 Januari/
January 1,
2022
2.803.466 1.013.451
2.869.870 9.753.274 118.035 733.859
Dikreditkan (dibebankan)
ke laba rugi/ Credited (charged) to income for the year
Tahun berjalan/
Current Year
8.859 14.116
(511.858) -
(511.858)
Dibebankan ke penghasilan komprehensif lainnya/ Charged to other comprehensive income
-
-
(106.762) -
-
-
(106.762)
(104.726) (211.488)
31 Desember/
December 31,
2022
2.675.008 1.013.451
2.356.733 9.753.274 126.894 747.975
16.673.335
(1.411.870) 15.261.465
Deferred tax assets:
Estimated own retention claims Allowance for impairment
Long-term employee benefits liability Fiscal loss
Accumulated depreciation of
property and equipment Total
Deferred tax liability AFS Financial
assets - other investments Deferred tax assets (liability) - net
(128.458) -
(406.375) -
Jumlah 17.291.955
Liabilitas pajak tangguhan:
Aset keuangan tersedia untuk
dijual - penyertaan lain
Aset (liabilitas) pajak tangguhan - bersih
Aset pajak tangguhan:
Estimasi klaim retensi sendiri Cadangan kerugian penurunan nilai
Liabilitas imbalan kerja jangka panjang
Rugi fiskal
Liabilitas sewa
Akumulasi penyusutan aset tetap
(1.307.144) 15.984.811
1 Januari/
January 1,
2021
2.419.547 882.549
2.991.395 5.760.891 - 662.602
Dikreditkan (dibebankan)
ke laba rugi/ Credited (charged) to income for the year
1 Januari/
January 1,
2020 - after tax adjustment
2.661.501 970.804 - 3.290.535 6.336.980 - 728.862
13.988.682
(1.480.589) 12.508.093
Dibebankan ke penghasilan komprehensif lainnya/ Charged to other comprehensive income
Penyesuaian tarif/ Due to change in tax rates
241.954 88.255
299.140 576.089 - 66.260
1.271.698
(134.599) 1.137.099
Tahun berjalan/
Current Year
31 Desember/
December 31,
2021
2.803.466 1.013.451
2.869.870 9.753.274 118.035 733.859
17.291.955
(1.307.144) 15.984.811
Jumlah 12.716.984
3.416.294 118.035 4.997
3.017.023 -
3.017.023
-
-
-
286.250
173.445 459.695
141.965 - 42.647 -
(706.915) 286.250
Deferred tax assets:
Estimated own retention claims Allowance for impairment
Long-term employee benefits liability Fiscal loss
Accumulated depreciation of
property and equipment Total
Deferred tax liability AFS Financial
assets - other investments Deferred tax assets (liability) - net
Liabilitas pajak tangguhan:
Aset keuangan tersedia untuk
dijual - penyertaan lain
Aset (liabilitas) pajak tangguhan - bersih
(1.345.990) 11.370.994
Pada tanggal 31 Desember 2022 dan 2021, Perusahaan mempunyai akumulasi rugi fiskal masing-masing sebesar Rp 98.700.424 dan Rp 62.564.076. Pada tanggal 31 Desember 2022 dan 2021, Perusahaan mengakui pajak tangguhan atas rugi fiskal sebesar Rp 9.753.274. Pajak tangguhan atas rugi fiskal tahun 2022 dan 2021 sebesar Rp 21.714.093 dan Rp 4.010.822 tidak diakui karena manajemen tidak memiliki keyakinan memadai untuk memperkirakan laba kena pajak dimasa mendatang untuk dapat mengkompensasi rugi fiskal tersebut.
As of December 31, 2022 and 2021, the Company has accumulated fiscal losses amounting to Rp 98,700,424 and Rp 62,564,076, respectively. As of December 31, 2022 and 2021, the Company recognized the deferred tax asset on accumulated on fiscal losses amounting to Rp 9,753,274. Deferred tax on the 2022 and 2021 fiscal loss amounting to Rp 21,714,093 and Rp 4,010,822 was not recognized because management does not have sufficient confidence to estimate future taxable income to be able to compensate for the fiscal loss.
- 82 -