Page 682 - Annual Report 2022 - PLN Indonesia Power

Powering Sustainable
and Prosperous Future

PT INDONESIA POWER DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES

Lampiran 5/83 Schedule

CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022 DAN 2021 31 DECEMBER 2022 AND 2021
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)

30. PERPAJAKAN (lanjutan) 30. TAXATION (continued)

d. Pajak tangguhan (lanjutan) d. Deferred tax (continued)

Rincian aset dan liabilitas pajak tangguhan The details of the Group deferred tax assets
Grup adalah sebagai berikut: (lanjutan) and liabilities are as follows: (continued)

2021
Dampak Dikreditkan/
penyesuaian (dibebankan)
tarif pajak ke penghasilan Ditransfer
pada laporan Dikreditkan/ komprehensif ke/dari aset/
laba rugi/ (dibebankan) lain/ (liabilitas) pajak
Impact of ke Credited/ tangguhan/
adjustments due laba rugi/ (charged) Transfer to/
1 Januari/ to changes in Credited/ to other from deferred 31 Desember/
January tax rates to (charged) to comprehensive tax assets/ December
2021 profit or loss profit or loss income (liabilities) 2021

Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 767,835 399 4,698 (37) (759,927) 12,968 Employee benefits liabilities
Bonus 121,252 2,452 (5,253) - (104,595) 13,856 Bonus
Cadangan kerugian
kredit ekspektasian Allowance for ECL
piutang usaha 4,238 421 306 - - 4,965 of trade receivables
Cadangan kerugian
penurunan nilai Allowance for decline in value
persediaan dan of inventories and
persediaan usang 3,307 2 1 - (3,292) 18 inventory obsolences
Aset tetap (29,493) 177 (104) - 16,956 (12,464) Property, plant and equipment
Akumulasi rugi fiskal 15,753 - - - (15,753) - Accumulated tax losses
Liabilitas sewa 29,821 (174) 174 - (29,671) 150 Lease liabilities

Aset pajak tangguhan Deferred tax assets at
akhir tahun 912,713 3,277 (178) (37) (896,282) 19,493 the end of the year

2021
Dampak Dikreditkan/
penyesuaian (dibebankan)
tarif pajak ke penghasilan Ditransfer
pada laporan Dikreditkan/ komprehensif ke/dari aset/
laba rugi/ (dibebankan) lain/ (liabilitas) pajak
Impact of ke Credited/ tangguhan/
adjustments due laba rugi/ (charged) Transfer to/
1 Januari/ to changes in Credited/ to other from deferred 31 Desember/
January tax rates to (charged) to comprehensive tax assets/ December
2021 profit or loss profit or loss income (liabilities) 2021

Liabilitas pajak
tangguhan Deferred tax liabilities

Liabilitas imbalan kerja - 71,665 65,942 (117,879) 759,927 779,655 Employee benefits liabilities
Bonus - - 3,076 - 104,595 107,671 Bonus
Cadangan kerugian
penurunan nilai Allowance for decline in value
persediaan dan of inventories and
persediaan usang - 328 23,792 - 3,292 27,412 inventory obsolences
Aset tetap (31,477) (1,087,743) (1,355,695) 106,275 (728,506) (3,097,146) Property, plant and equipment
Aset keuangan dari Financial assets
konsesi jasa (913,722) 380,159 157,346 - 727,303 351,086 of service concession
Liabilitas sewa - (38) 25,469 - 29,671 55,102 Lease liabilities

Liabllitas pajak
tangguhan Deferred tax liabilities at
akhir tahun (945,199) (635,629) (1,080,070) (11,604) 896,282 (1,776,220) the end of the year

Beban
pajak tangguhan (632,352) (1,080,248) (11,641) - Deferred tax expense

682 Laporan Tahunan 2022 www.plnindonesiapower.co.id
PT PLN Indonesia Power