POLI-Laporan Keuangan Tahunan 31 Des 2021
POLI-Laporan Keuangan Tahunan 31 Des 2021
AND SUBSIDIARIES
wvwv.polluxhotels.com
1. Kami befianggung jawab atas penyisunan t. We are responsihle ./i.tr the llrepdration cutd
dan penyajian laporan keuangan preseilt.{ti(m of the. cutsolitlatctl .firtcotciul
'tbk
konsolidasian PT Pollux Hoteis Group Tbk st(tiem€nts d PT Pollux Holels Group
dan Entitas Anak; end Suh.sidiafies;
.). a. Setrua infbrmasi dalam laporan keuangar.r {t. All inforntulirtn contained in lhe
konsolidasian PT Pollux I{otels Gror"rp c o n.so I i dot e cl li ncm c a Ii st ul e nt e n l,s oJ' P 1'
'Ibk dan Entitas Anak telah dimuat secara Pr.llax [Iotels Grotp Thk *rcl
lengkap dan benar, Strhsidiqries i,; <:omplele ond carract;
material;
4. Karti bertanggung jawab atas sisten:t 1. We are re.sponsibfe .for lhe Inlernct! control
pengendalian intern PT Pollux Hotels Group s)ststr of P7' l'ol{ux Htslels Group Thk urul
PT. POLLUX HOTELS GROUP TBK
www.polluxhotels. com
Demikian pernvataan ini dibuat dengan T'his stqtemenl lelter i.s made trulhlully.
sebenarnya.
RM Suryo Atmanto
'reI9 Lie Jemmy
Direktrrr []tama Presidenl Direclctr Direktur Direc'tor
The original consolidated financial statements
included herein are in Indonesian language
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Page
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HERMAN DODY TANUMIHARDJA & REKAN
HDT Registered P ublic Acco unting Firms
^rr'\.-a\1
re-qs+'"'c*eP*Beg
License No. KE P-2 5 6/KM. 6/2 0 0 4
Kami lelah mengaudit laporan keuangan konsolidasian We have audited the accompanying cansolidated
PT Pollux Hotels Group Tbk (dahulu PT Pollux financial slafernenfs af PT Pollux Pollux Hotels
lnvestasi lntemasional Tbk) dan Entitas Anaknya Group Tbk (formerly PT Pollux lnvestasi
terlampir, yang terdiri dari laporan posisi keuangan lnternasional Tbk) and lts Subsidnr'es, which
konsolidasian tanggal 31 Desember 2021 serta comprise the consolidated statements of financial
laporan laba-rugi dan penghasilan komprehensif lain positian as of December 31 , 2021 and the
konsolidasian, laporan perubahan ekuitas cansalidated statements of profit or /oss and other
konsolidasian, laporan arus kes konsolidasian untuk comprehensive income, consolidated statement of
tahun yang berakhir pada tanggal tersebut, dan suatu changes in equity, consolidated statement of cash
ikhtisar kebijakan akuntansi signifikan dan informasi flows for the year then ended, and a summary of
penjelasan lainnya. significant accaunting policies and other
ex planatory informatio n.
Tanggung'jawab kami adalah untuk menyatakan suatu Our responsibility is to express an opinion on these
opini atas laporan keuangan konsolidasian tersebul consolidated financial statements based on aur
berdasarkan audit kami. Kami melaksanakan audit audit. We conducted our audit in accordance with
kami berdasarkan Standar Audh yang ditetapkan oleh Sfandads on Auditing esfabf-shed by the
lnstitut Akuntan Publik lndonesia. Standar tesebut lndonesian lnstitute af Certified Public
mengharuskan kami unluk mematuhi ketentuan etika Accountants. Those standards rcquire that we
serta merencanakan dan melaksanakan audit untuk comply with ethical requirements and plan and
memperoleh keyakinan memadai tentang apakah perform the audit to obtain reasonable assurance
laporan keuangan konsolidasian tersebut bebas dari about whether the consolidated financial
kesalahan penyajian material. statements arc free from material misstatement.
Suatu audit melibatkan pelaksanaan prosedur untuk An audit involves performing procedures to obtain
memperoleh bukti audit tentang angka-angka dan audit evidence about the amounts and disclosares
pengungkapan dalam laporan keuangan in the cansolidated financial slafemenfs. The
konsolidasian. Prosedur yang dipilih bergantung pada procedures selected depend on the auditors'
pertimbangan auditor, termasuk penilaian alas risiko judgement, including fhe assessme nt ot the nsks of
kesalahan penyajian material dalam laporan keuangan mateial misstatement af the consolidated financial
konsolidasian, baik yang disebabkan oleh kecurangan statements, whether due to fraud or errar. ln
maupun kesalahan. Dalam melakukan penilaian risiko making those nsk assessmenfs, the auditors
tersebut, auditor mempertimbangkan pengendalian consider internal control relevant to the entity's
intemal yang relevan dengan penyusurian dan preparation and fair presentation of the
penyajian wajar laporan keuangan konsolidasian consolidated financial statements in order to design
entitas untuk merancang prosedur audit yang tepat audit procedurcs that are appropiate in the
sesuai dengan kondisinya, tetapi bukan unluk circumstances, but not for the purpose of
menyatakan opini atas keefektivitasan pengendalian expresslng an opinion on the effectiveness of the
internal entiias. e ntity's inte mal co ntml-
The Bellezza Office Tower 15'n Unit 02. Jl. Letjend Soepeno No.34 Jakarta Selatan 12210
Phone z +62 21 2567 5991 ,2950 3738 , Bax z +62 21 2567 5992
Website : www.hdt.co.id
)
Suatu audit juga mencakup pengevaluasian atas An audit also includes evaluating the
ketepatan kebijakan akuntansi yang digunakan dan appropriateness of accounting policies used and
kewajaran estimasi akuntansi yang dibuat oleh the reasonabieness of accounting estimates made
manajemen, serta pengevaluasian atas penyajian by managemenl as well as evaluating the overall
laporan keuangan konsolidasian secara keseiuruhan. presentation af the consolidated financial
sfafernenfs-
Kami yakin bahwa bukti audit yang telah kami peroleh We believe that the audit evidence we have
adalah cukup dan tepat untuk menyediakan suatu obtained is sufficient and appropriate to provide a
basis bagi opini audit kami. basis for our audit opinion.
Opini Opinion
Menurut opini kami, laporan keuangan konsolidasian ln aur apinion, the accompanying consolidated
terlampir menyajikan secara wajar, dalam semua hal financial statements present fairfy, itt all material
yang material, posisi keuangan konsolidasian PT respecfs. the consalidated financial position of PT
Pollux Hotels Group Tbk (dahulu PT Pollux lnvestasi Pollux Hotels Group Tbk (formedy PT Pollux
lnternasional Tbk) dan Entitas Anaknya tanggal 31 /nvesfasi tnternasional Tbk) and lfs Subsldranes as
Desember 2021, serta kinerja keuangan dan arus kas of December 31, 2021 , and ds financial
konsolidasian untuk tahun yang berakhir pada tanggal performance and consolidated cash flows far the
tersebut, sesuai dengan Standar Akuntansi Keuangan year then ended. in accordance with lndonesian
di lndonesia. F i na nci a I Aeco u nti ng Sfandards.
Audit kami atas laporan keuangan konsolidasian PT Our audit of the accompanying consolidated
Pollux Hotels Group Tbk {dahulu PT Pollux lnvestasi financial statements of PT Pallux Hotels Group Tbk
lnternasional Tbk) dan Entitas Anaknya pada tanggal {formerly PT Pollux /nyesfasi fntemasional Tbk)
31 Desember 2A21 serla untuk tahun yang berakhir and its Subsidlanes as of December 31, 2021 for
pada tanggal tersebut dilaksanakan dengan tujuan the year then ended were conduded for the
untuk merumuskan suatu opini atas laporan keuangan purpose of farming an opinion on such
konsolidasian tersebut secara keseluruhan. consotidated financial statements as a whole.
The Bellezza Office Tower 15tr Unit 02. Jl. Letjend Soepeno No. 34 Jakarta Selatan 12210
+62 21 2567 5991 ,2950 3738 , Fax : +62 21 2567 5992
M
Phone z
Website : www.hdt.co.id
HERMAN DODY TANUMIHARDJA & REKAN
HDT Registered Public Accounting Firms
.;xHd." License N o. KE P- 2 5 6/KM. 6/2 0 0 4
lnformasi keuangan PT Pol{ux Hotels Group Tbk The accompanying financial information of PT
(dahulu PT Pollux lnvestasi lnternasional Tbk) {Entitas Pollux Hotels Graup Tbk (farmefly FT Pollux
lnduk) terlampir, yang terdiri dari laporan posisi lnyesfasi lntemasional Tbk) (Halding Entity), which
keuangan tanggal 31 Desember 2021 serta laporan compnses the statement of financial position as of
laba rugi dan penghasilan komprehensif lain, laporan December 31 , 2421 , and the statement of profit or
perubahan ekuitas, laporan arus kas untuk untuk loss and other comprehensive incame, statement
tahun yang berakhir pada tanggal tersebut, dan suatu af changes in equity, statements of cash flows far
ikhtisar kebijakan akuntansi signifikan dan penjelasan the year tben ended, and a summary of significant
lainnya (Secara kolektif disebut "lnformasi Keuangan accounting policies and other explanatory
Entitas lnduk"), yang disajikan sebagai informasi informatian. (Collectivety sfafed as "Financial
tambahan terhadap laporan keuangan konsolidasian lnfarmation of the Holding Enti$J, which presented
terlampir, disajikan untuk tujuan analisis tambahan dan as additianal information to the accompanying
bukan merupakan bagian dari laporan keuangan consalidated financial statements, are presented
konsolidasian terlampir yang diharuskan menurut for the purpose of additional analysis and are not
Standar Akuniansi Keuangan di lndonesia. lnformasi part of the accompanying consolidated financial
Keuangan Entitas lnduk merupakan tanggung jawab slafernenfs required by lndonesian Financial
manajemen serta dihasilkan dari dan berkaitan secara Accounting SfandarCs. This Parent Entity Financial
Iangsung dengan catatan akuntansi dan catatan lnformation is the respansibility of the Company's
lainnya yang mendasarinya yang digunakan untuk management and was deived fram and relafes
menyusun laporan keuangan konsolidasian terlampir. directly ta the undedying accounting and other
lnformasi Keuangan Entitas lnduk telah menjadi objek rccords used to prepare the accompanying
prosedur audit yang diterapkan dalam audit atas cansalidated financial statements. Such Parent
laporan keuangan konsolidasian teriampir berdasarkan Entity Financial lnformation has been subjected to
Standar Audit yang ditetapkan oleh lnstitut Akuntan the auditing procedures applied in the audit of the
Publik lndonesia. Menurut opini kami, informasi accompa nyi ng consolidated fi na ncial statements in
keuangan Entitas lnduk menyajikan secara wajar, accordance with Standards on Auditing established
dalam semua hal yang material, berkaitan dengan by the lndonesian lnstitute af Certified Public
laporan keuangan konsolidasian terlampir secara Accountants. ln our opinion, the Holding Entity
keseluruhan. financial sfafemenfs present fairly, in all material
respecfs, in relation to the accompanying
consolidated financial sfafernenls taken as a whote.
Jakarta
Jakarta, 22 Junil June 22, 2022
Surat ljin Praktek Akuntan PubliU License of Public Accountant No" AP. 0325
The accompanying consolidated financial sfaternenfs are not intended fo present the financiat position, result of operations,
changes in equity, and cash flows in accordance with accounting principles and practices generally accepted in countries
and jurisdictions other than lndonesia, The standards. procedures, and practices utilized to audit such financial slafemenfs
may differ fram thase generally accepted in countries and jurisdictions ather than lndonesia. Accordingly the accompanying
consalidated financial sfalemenfs and the audito{s report there on are not intended far use by those wha are not infarnted
about lndonesian accounting principles and auditing standards and their application in practice.
The Bellezza Office Tower 15'n Unit 02. Jl. Letjend Soepeno No. 34 Jakarta Selatan 12210
Phone z +62 21 2567 5991 o 2950 3738, Fax : *62 21 2567 5992
Website : www.hdt.co.id
The original consolidated financial statements included
herein are in Indonesian language.
Catatan/
2021 Notes 2020
ASET ASSETS
Kas dan setara kas 22.171.266.678 2, 4, 38 31.955.088.359 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak berelasi 371.161.076 150.000.000 Related parties
2, 5, 38
Pihak ketiga 43.305.470.526 56.159.539.776 Third parties
Piutang lain-lain Other receivables
Pihak berelasi 5.287.306 5.287.306 Related parties
2, 6, 38
Pihak ketiga 75.208.843.889 39.581.038.300 Third parties
Persediaan 261.373.706.104 2, 7 261.695.815.317 Inventories
Biaya dibayar di muka dan Prepaid expense and
4.986.035.329 2, 8 7.468.655.802
uang muka advances
Pajak dibayar di muka 30.417.042.549 2, 26a 28.366.562.419 Prepaid taxes
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
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The original consolidated financial statements included
herein are in Indonesian language.
Catatan/
2021 Notes 2020
LIABILITAS JANGKA
CURRENT LIABILITIES
PENDEK
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
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The original consolidated financial statements included
herein are in Indonesian language.
Catatan/
2021 Notes 2020
EKUITAS EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
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The original consolidated financial statements included
herein are in Indonesian language.
Catatan/
2021 Notes 2020
Pendapatan 203.197.973.528 2, 31 231.624.097.738 Revenue
Beban pokok pendapatan (114.328.880.111) 2, 32 (117.497.826.634) Cost of revenue
LABA KOTOR 88.869.093.417 114.126.271.104 GROSS PROFIT
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
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herein are in Indonesian language.
Catatan/
2021 Notes 2020
PENGHASILAN
OTHER COMPREHENSIVE
KOMPREHENSIF LAIN - 39.195.012.853 17.524.773.923
INCOME - NET
BERSIH
PENGHASILAN
KOMPREHENSIF LAIN OTHER COMPREHENSIVE
YANG DAPAT INCOME ATTRIBUTABLE
DIATRIBUSIKAN KEPADA: TO:
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
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The original financial statements included herein are in Indonesian language.
Balance January 1,
Saldo 1 Januari 2020 201.052.640.000 1.344.508.932.078 66.420.410.232 59.295.509.755 3.483.705.582 1.674.761.197.647 274.509.982 1.675.035.707.629
2020
Laba bersih tahun 2020 - - - 17.438.015.355 - 17.438.015.355 446.940 17.438.462.295 Net income for 2020
Remeasurement of
Pengukuran kembali defined benefit
liabilitas imbalan pasti 25 - - - - 93.848.200 93.848.200 2.466 93.850.666 obligations
Efek pajak tangguhan atas Deferred tax effect on
pengukuran kembali remeasurement of
atas liabilitas imbalan defined benefit
pasti 25 - - - - (7.538.822) (7.538.822) (216) (7.539.038) obligations
Balance December 31,
Saldo 31 Desember 2020 201.052.640.000 1.344.508.932.078 66.420.410.232 76.733.525.110 3.570.014.960 1.692.285.522.380 274.959.172 1.692.560.481.552
2020
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to the financial statements form an integral part of these financial
keuangan secara keseluruhan. statements taken as a whole.
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The original financial statements included herein are in Indonesian language.
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (LANJUTAN) CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (CONTINUED)
Untuk tahun-tahun yang berakhir For the years ended
31 DESEMBER 2021 DAN 2020 DECEMBER 31, 2021 AND 2020
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to the financial statements form an integral part of these financial
keuangan secara keseluruhan. statements taken as a whole.
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The original consolidated financial statements included
herein are in Indonesian language.
2021 2020
Cash Flows from Operating
Arus Kas dari Aktivitas Operasi
Activities
Penerimaan dari pelanggan 226.781.509.520 222.691.368.822 Receipt from customers
Penerimaan dari pendapatan bunga 11.919.017.094 43.909.665.730 Receipt from interest revenue
Pembayaran kepada pemasok,
karyawan, dan beban operasi Paid to suppliers, employees, and for
lainnya (96.458.175.779) (172.199.124.373) other operational expenses
Pembayaran beban bunga dan Payment for interest expenses and
(37.179.813.217) (42.673.458.844)
beban keuangan lainnya other financial expenses
Pembayaran pajak penghasilan (10.834.035.413) (11.156.282.946) Payment for income tax
Arus kas bersih yang diperoleh dari Net cash flows provided by
94.228.502.205 40.572.168.389
aktivitas operasi operating activities
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
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The original consolidated financial statements included
herein are in Indonesian language.
2021 2020
Penurunan Bersih Kas dan Setara Net Decrease in Cash and Cash
(9.783.821.681) (3.595.221.636)
Kas Equivalents
Informasi atas aktivitas yang tidak mempengaruhi arus kas Information for non cash activities are disclosed in Note 43.
diungkapkan dalam Catatan 43.
Rekonsiliasi liabilitas yang timbul dari aktivitas pendanaan Reconciliation of liabilities arising from financing activities are
dijelaskan dalam Catatan 44. explained in Note 44.
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
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The original consolidated financial statements included
herein are in Indonesian language.
1. UMUM 1. GENERAL
a. Pendirian Perusahaan dan informasi a. Establishment of the Company and
umum general information
PT Pollux Hotels Group Tbk (dahulu PT PT Pollux Investasi Internasional Tbk
Pollux Investasi Internasional Tbk) (formerly PT Pollux Investasi Internasional
(“Perseroan” atau “Entitas Induk”) didirikan Tbk) (the "Company" or "Holding
di Jakarta berdasarkan Akta No. 126 Company") established on Jakarta based
tertanggal 27 Agustus 2009 oleh Sutjipto, on the Notarial Deed No. 126 dated August
S.H., M.Kn., Notaris di Jakarta. Akta 27, 2009 by Sutjipto, S.H., M.Kn., a Notary
pendirian ini telah mendapat pengesahan in Jakarta. This deed of establishment has
Menteri Kehakiman Republik Indonesia been approved by the Minister of Justice of
melalui Surat Keputusan No. AHU- the Republic of Indonesia through Decree
44166.AH.01.01.Tahun 2009 tertanggal 8 No. AHU-44166.AH.01.01.Tahun 2009
September 2009 serta telah diumumkan dated September 8, 2009 and was
dalam Berita Negara Republik Indonesia published in Gazette of the Republic of
No. 67, Tambahan No. 13072 tanggal 20 Indonesia No. 67 supplement No. 13072
Agustus 2010. dated August 20, 2010.
Anggaran Dasar Perseroan telah mengalami The Company's Articles of Association has
beberapa kali perubahan dan terakhir been amended several times and the latest
dengan: by:
1. Akta No. 23 tertanggal 31 Agustus 2021 1. Deed No. 23 dated August 31, 2021 by
oleh Notaris Fathia Helmi, S.H., Notaris Fathia Helmi, S.H., Notary in South
di Jakarta Selatan, mengenai Jakarta, regarding changes in the
perubahan susunan pengurus composition of the Company's
Perseroan. Akta ini telah mendapat management. This deed was
pengesahan oleh Menteri Hukum dan approved by the Minister of Law and
Hak Asasi Manusia Republik Indonesia Human Rights of the Republic of
berdasarkan Surat Keputusan No. AHU- Indonesia based on Decree No. AHU-
0051010.AH.01.02 tanggal 28 0051010.AH.01.02 dated September
September 2021; 28, 2021;
2. Akta No 85 tertanggal 31 Agustus 2021 2. Deed No. 85 dated August 31, 2021 by
oleh Notaris Fathia Helmi, S.H., Notaris Notary Fathia Helmi, S.H., Notary in
di Jakarta Selatan, mengenai agenda South Jakarta, regarding the agenda of
Rapat Umum Pemegang Saham the Annual General Meeting of
Tahunan yang telah menyetujui Laporan Shareholders which has approved the
Tahunan Perseroan dan pengesahan Company's Annual Report and
Laporan Keuangan Konsolidasian 31 ratification of the Consolidated
Desember 2020 beserta dengan Financial Statements of December 31,
perubahan nama Perseroan Terbatas 2020 along with the change of name of
menjadi PT Pollux Hotels Group Tbk. the Limited Liability Company to PT
Akta ini telah mendapat pengesahan Pollux Hotels Group Tbk. This deed
oleh Menteri Hukum dan Hak Asasi has been approved by the Minister of
Manusia Republik Indonesia Law and Human Rights of the Republic
berdasarkan Surat Keputusan No. AHU- of Indonesia based on Decree No.
0051010.AH.01.02.TAHUN 2021 AHU-0051010.AH.01.02.YEAR 2021
tanggal 20 September 2021. on 20 September 2021.
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2020
Dewan Komisaris Board of Commissioners
Komisaris Utama : Po Sun Kok : President Commissioner
Komisaris : Luciana : Commissioner
Komisaris : Nico Purnomo : Commissioner
Komisaris Independen : Timur Pradopo : Independent Commissioner
Komisaris Independen : Brian Praneda : Independent Commissioner
Dewan Direksi Board of Director
Direktur Utama : RM. Suryo Atmanto : President Director
Direktur : Leonora Dewi Susanti : Director
Direktur : Handojo Koentoro Setyadi : Director
Direktur : Lie Jemmy : Director
Pada tanggal 31 Desember 2021 dan 2020, As of December 31, 2021 and 2020, the
Perusahaan memiliki masing-masing 466 Company has 466 and 527 employees
dan 527 karyawan (tidak diaudit). respectively (unaudited).
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Pada tanggal 31 Desember 2021 dan 2020, As of December 31, 2021 and 2020 , all of
seluruh saham Perusahaan sebanyak the Company’s issued shares totaling to
2.010.526.400 lembar saham telah 2.010.526.400 shares have been listed on
dicatatkan pada Bursa Efek Indonesia. the Indonesia Stock Exchange.
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The original consolidated financial statements included
herein are in Indonesian language.
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The original consolidated financial statements included
herein are in Indonesian language.
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The original consolidated financial statements included
herein are in Indonesian language.
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The original consolidated financial statements included
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The original consolidated financial statements included
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Mengacu pada revisi PSAK No. 46 yang Referring to revised PSAK No. 46 as
disebutkan di atas, pajak final tersebut tidak mentioned above, final tax is no longer
termasuk dalam lingkup yang diatur oleh governed by PSAK No. 46. Therefore, the
PSAK No. 46. Oleh karena itu, Perusahaan Company has decided to present all of the
memutuskan untuk menyajikan beban final tax arising from the sale of real estate
pajak final sehubungan dengan penjualan and land and building rental revenue as
real estat dan pendapatan sewa tanah dan separate line item.
bangunan sebagai pos tersendiri.
Perbedaan antara nilai tercatat dari aset The difference between the carrying
revaluasian dan dasar pengenaan pajak amount of a revalued asset and its tax base
merupakan perbedaan temporer sehingga is a temporary difference and gives rise to
menimbulkan liabilitas atau aset pajak a deferred tax liability or asset, except for
tangguhan, kecuali untuk aset tertentu certain asset such as land, which
seperti tanah yang pada saat realisasinya realization is taxed with final tax on gross
dikenakan pajak final yang dikenakan atas value of transaction.
nilai bruto transaksi.
Perbedaan nilai tercatat antara aset atau The difference between the carrying
liabilitas yang terkait pajak penghasilan final amounts of existing assets or liabilities
dengan dasar pengenaan pajaknya tidak related to the final income tax and their
diakui sebagai aset atau liabilitas pajak respective tax bases are not recognized as
tangguhan. deferred tax assets or liabilities.
Aset atau liabilitas pajak penghasilan kini Current income tax assets and liabilities for
yang berasal dari periode berjalan dan the current and prior periods are measured
periode sebelumnya dicatat sebesar jumlah at the amount expected to be recovered
yang diharapkan dapat dipulihkan dari atau from or paid to the Tax Office based on the
dibayarkan kepada Kantor Pajak yang tax rate and tax laws that are enacted or
besarnya ditentukan berdasarkan tarif substantively enacted.
pajak dan peraturan perpajakan yang
berlaku atau secara substantif telah
berlaku.
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Beban pajak kini dihitung berdasarkan Current tax expense is provided based on
taksiran penghasilan kena pajak untuk the estimated taxable income for the year.
tahun yang bersangkutan. Pengaruh pajak The tax effects for the year are allocated to
untuk suatu tahun dialokasikan pada current operations, except for the tax
operasi tahun berjalan, kecuali untuk effects from transactions which are directly
pengaruh pajak dari transaksi yang charged or credited to equity. Management
langsung dibebankan atau dikreditkan ke periodically evaluates positions taken by
ekuitas. Manajemen secara periodik the Company with respect to situations in
mengevaluasi posisi yang diambil which applicable tax regulations are
Perusahaan sehubungan dengan situasi subject to interpretation and establishes
dimana interpretasi diperlukan untuk provisions where appropriate.
peraturan perpajakan yang terkait dan
menetapkan provisi jika diperlukan.
Jumlah tambahan pokok dan denda pajak The amounts of additional tax and penalty
yang ditetapkan dengan Surat Ketetapan imposed through a Tax Assessment Letter
Pajak (SKP) diakui sebagai penghasilan (SKP) are recognized as income or
atau beban dalam operasi periode berjalan, expense in current operations, unless
kecuali jika diajukan upaya penyelesaian further settlement is submitted. The
selanjutnya. Jumlah tambahan pokok pajak amounts of tax and penalty imposed
dan denda yang ditetapkan dengan SKP through a SKP are deferred as long as they
ditangguhkan pembebanannya sepanjang meet the asset recognition criteria.
memenuhi kriteria pengakuan aset.
Pajak tangguhan diakui menggunakan Deferred tax is provided using the liability
metode liabilitas atas perbedaan temporer method on temporary differences between
antara dasar pengenaan pajak aset dan the tax bases of assets and liabilities and
liabilitas dan nilai tercatatnya dalam laporan their carrying amounts in the financial
keuangan pada akhir periode pelaporan. statements at the end of the reporting
period.
Liabilitas pajak tangguhan diakui untuk Deferred tax liabilities are recognized for all
setiap perbedaan temporer kena pajak. taxable temporary differences. Deferred
Aset pajak tangguhan diakui untuk semua tax assets are recognized for all deductible
perbedaan temporer yang dapat temporary differences and carry-forward of
dikurangkan dan rugi fiskal belum unused tax losses, to the extent that it is
dikompensasi, sejauh terdapat probable that taxable profit will be available
kemungkinan bahwa laba kena pajak akan against which the deductible temporary
tersedia untuk dimanfaatkan dengan differences and the carry-forward of
perbedaan temporer yang dapat unused tax losses can be utilized.
dikurangkan dan rugi fiskal belum
dikompensasi.
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herein are in Indonesian language.
Nilai tercatat dari aset pajak tangguhan The carrying amount of deferred tax assets
direviu pada setiap akhir periode pelaporan is reviewed at the end of each reporting
dan diturunkan ketika tidak lagi terdapat period and reduced to the extent that it is
kemungkinan bahwa akan terdapat laba no longer probable that sufficient taxable
kena pajak yang memungkinkan semua profit will be available to allow all or part of
atau sebagian dari aset pajak tangguhan the deferred tax assets to be utilized.
tersebut untuk direalisasi. Penelaahan Unrecognized deferred tax assets are
dilakukan pada setiap akhir periode reassessed at the end of each reporting
pelaporan atas aset pajak tangguhan yang period and are recognized to the extent that
tidak diakui sebelumnya dan aset pajak it has become probable that future taxable
tangguhan tersebut diakui sepanjang profits will allow the deferred tax assets to
kemungkinan besar laba kena pajak be recovered.
mendatang akan tersedia sehingga aset
pajak tangguhan tersebut dipulihkan.
Pajak tangguhan yang terkait dengan pos- Deferred tax relating to items recognized
pos yang diakui diluar laba rugi diakui diluar outside of profit or loss is recognized
laba rugi. Pos pajak tangguhan diakui outside of profit or loss. Deferred tax items
terkait dengan transaksi yang are recognized in correlation to the
mendasarinya baik dalam penghasilan underlying transaction either in other
komprehensif lain atau langsung ke ekuitas. comprehensive income or directly in equity.
Aset dan liabilitas pajak tangguhan saling Deferred tax assets and deferred tax
hapus ketika terdapat hak yang dapat liabilities are offset if a legally enforceable
dipaksakan secara hukum untuk right exists to set off current tax assets
melakukan saling hapus aset pajak kini against current tax liabilities and the
terhadap liabilitas pajak kini dan pajak deferred taxes relate to the same taxable
tangguhan tersebut terkait dengan entitas entity and the same taxation authority.
kena pajak yang sama dan otoritas
perpajakan yang sama.
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The original consolidated financial statements included
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The original consolidated financial statements included
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The original consolidated financial statements included
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The original consolidated financial statements included
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The original consolidated financial statements included
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2.c) Taksiran masa manfaat ekonomis aset 2.c) Estimated useful lifes of fixed assets
tetap (lanjutan) (continued)
Namun terdapat kemungkinan bahwa However there is the possibility that
hasil operasi dimasa mendatang dapat the future results of operations may
dipengaruhi secara signifikan oleh be significantly affected by changes
perubahan atas jumlah serta periode in the amount and period of record
pencatatan biaya yang diakibatkan costs resulting from changes in the
karena perubahan faktor yang factors mentioned above. Changes in
disebutkan diatas. Perubahan masa the useful lives of fixed assets can
manfaat aset tetap dapat affect the amount of depreciation
mempengaruhi jumlah biaya expense recognized and the carrying
penyusutan yang diakui dan nilai value of fixed assets.
tercatat aset tetap.
2.d) Penurunan nilai aset 2.d) Impairment of assets
Pengujian atas penurunan nilai Impairment testing carried out if there
dilakukan apabila terdapat indikasi is an indication of impairment.
penurunan nilai. Penentuan nilai pakai Determination of the value in use of
aset memerlukan estimasi mengenai assets require estimates of expected
arus kas yang diharapkan untuk cash flows to be generated from the
dihasilkan dari penggunaan aset (unit use of the asset (cash-generating
penghasil kas) dan penjualan asset units) and the sale of assets and the
tersebut serta tingkat diskonto yang appropriate discount rate to
sesuai untuk menentukan nilai determine the present value.
sekarang.
Walaupun asumsi yang digunakan Although the assumptions used in
dalam mengestimasi nilai pakai aset estimating the value in use of assets
yang tercermin dalam laporan are reflected in the financial
keuangan dianggap telah sesuai dan statements have been deemed
wajar. appropriate and reasonable.
Namun perubahan signifikan atas However, significant changes in the
asumsi ini akan berdampak material assumptions would have a material
terhadap penentuan jumlah yang effect on the determination of the
dapat dipulihkan dan akibatnya amount that can be recovered and
kerugian penurunan nilai yang timbul consequently incurred an impairment
akan berdampak terhadap hasil loss will have an impact on results of
usaha. operations.
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The original consolidated financial statements included
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The original consolidated financial statements included
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The original consolidated financial statements included
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Sifat, hubungan, dan ikhtisar transaksi dengan pihak The nature, relationship, and summary of
berelasi dijelaskan dalam catatan 38. transactions with related parties were described in
note 38.
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herein are in Indonesian language.
Sifat, hubungan, dan ikhtisar transaksi dengan pihak The nature, relationship, and summary of transactions
berelasi dijelaskan dalam catatan 38. with related parties were described in note 38.
Rincian umur piutang usaha adalah sebagai berikut : The aging summary of trade receivables are as follows:
2021 2020
Belum jatuh tempo: 45.000.106 22.650.000 Current:
Lewat jatuh tempo: Past due:
Kurang dari 30 hari 9.990.641.643 8.945.952.147 Under 30 days
31-60 hari 2.788.451.330 5.512.543.249 31-60 days
61-90 hari 1.334.434.017 3.256.734.307 61-90 days
91-120 hari 1.831.134.489 3.661.901.515 91-120 days
Lebih dari 120 hari 30.172.522.290 35.984.584.228 Over 120 days
46.162.183.875 57.384.365.446
Dikurangi cadangan kerugian Less allowance for impairment
(2.485.552.273) (1.074.825.670)
penurunan nilai losses
Jumlah piutang usaha 43.676.631.602 56.309.539.776 Total trade receivables
Perubahan cadangan kerugian penurunan nilai pada The changes in the allowance for impairment losses
piutang usaha adalah sebagai berikut: on trade receivables are as follows:
2021 2020
Saldo awal tahun 1.074.825.670 - Balance at beginning of year
Penyesuaian penerapan awal Adjustment of the initial
- 584.066.654
PSAK baru application of the new PSAK
Penyisihan selama tahun Provision during the year
1.410.726.603 490.759.016
berjalan (Catatan 34) (Note 34)
Saldo akhir tahun 2.485.552.273 1.074.825.670 Balance at end of year
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Sifat, hubungan, dan ikhtisar transaksi dengan pihak The nature, relationship, and summary of transactions
berelasi dijelaskan dalam catatan 38. with related parties were described in note 38.
Pada tanggal 31 Desember 2021 dan 2020, As of December 31, 2021 and 2020, the Company did
Perusahaan tidak melakukan penyisihan piutang not establish an allowance for doubtful accounts since
tidak tertagih karena manajemen Perusahaan the Company’s management believes that the other
berkeyakinan bahwa seluruh piutang lain-lain receivables are fully collectible.
tersebut akan tertagih.
Manajemen juga berpendapat bahwa tidak terdapat Management also believes that there are no significant
risiko yang terkonsentrasi secara signifikan atas concentrations of credit risk in other receivable.
piutang lain-lain tersebut.
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7. PERSEDIAAN 7. INVENTORIES
2021 2020
Apartemen 259.101.673.981 259.040.449.582 Apartment
Makanan dan minuman 1.415.407.547 1.249.720.911 Food and beverage
Pelengkapan hotel 856.624.576 1.405.644.824 Hotel supplies
Jumlah persediaan 261.373.706.104 261.695.815.317 Total inventories
Persediaan PT Pahala Agung, Entitas Anak Inventories PT Pahala Agung, Direct Subsidiaries, are
Langsung, digunakan sebagai jaminan atas pinjaman pledged as collateral for the long-term bank loans
bank jangka panjang (Catatan 23). (Note 23).
Persediaan apartemen telah diasuransikan terhadap Apartment inventories are covered by insurance
risiko kebakaran dan risiko lainnya berdasarkan suatu against fire and other risks under blanket insurance
paket polis asuransi (Catatan 12). policies as described in (Note 12).
Pada tanggal 31 Desember 2021 dan 2020, As of December 31, 2021 and 2020, management
manajemen berkeyakinan bahwa tidak terdapat believes that there is no impairment in value of
penurunan nilai terhadap persediaan. inventories.
Manajemen berkeyakinan bahwa seluruh persediaan Management believes that all inventories can be
dapat diselesaikan dalam satu siklus usaha. completed within one business cycle.
8. BIAYA DIBAYAR DI MUKA DAN UANG MUKA 8. PREPAID EXPENSES AND ADVANCES
2021 2020
Biaya dibayar di muka Prepaid expenses
Asuransi 741.779.091 505.590.659 Insurance
Lainnya 247.498.528 390.629.677 Others
989.277.619 896.220.336
Uang muka Advances
Uang muka pembelian kepada
2.288.188.296 2.627.847.725 Advance payment to supplier
pemasok
Perolehan aset tetap 687.411.537 687.411.537 Acquisition of fixed assets
Lainnya 1.021.157.877 3.257.176.204 Others
3.996.757.710 6.572.435.466
Jumlah biaya dibayar dimuka dan Total prepaid expenses and
4.986.035.329 7.468.655.802
uang muka advances
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9. INVESTASI 9. INVESTMENT
Terdiri dari investasi yang diukur pada biaya Consists of investments which measured at amortized
perolehan diamortisasi, dengan rincian sebagai cost, with the following details:
berikut:
2021 2020
Investasi dalam instrumen utang 382.409.334.000 378.014.268.000 Debt investment
Jumlah investasi 382.409.334.000 378.014.268.000 Total investment
Pada tanggal 18 Oktober 2019, Perseroan On October 18, 2019, the Company invested in debt
berinvestasi dalam instrumen utang dengan membeli instruments by purchasing bond which issued by
obligasi yang diterbitkan oleh Revere Worldwide Revere Worldwide Group Ltd for US $ 8.700.000 with
Group Ltd sebesar US$ 8.700.000 dengan bunga an interest of 9,25% per annum and will mature on
sebesar 9,25% per tahun dan akan jatuh tempo pada October 18, 2024.
18 Oktober 2024.
Pada tanggal 18 Oktober 2019, Perseroan On October 18, 2019, the Company invested in debt
berinvestasi dalam instrumen utang dengan membeli instruments by purchasing bond which issued by
obligasi yang diterbitkan oleh Revere Worldwide Revere Worldwide Group Ltd for US $ 7.100.000 with
Group Ltd sebesar US$ 7.100.000 dengan bunga an interest of 9,25% per annum and will mature on
sebesar 9,25% per tahun dan akan jatuh tempo pada December 31, 2024.
31 Desember 2024.
Pada tanggal 31 Maret 2020, Perseroan berinvestasi On March 31, 2020, the Company invested in debt
dalam instrumen utang dengan membeli obligasi instruments by purchasing bond which issued by
yang diterbitkan oleh Revere Worldwide Group Ltd Revere Worldwide Group Ltd for US $11.000.000 with
sebesar US$ 11.000.000 dengan bunga sebesar an interest of 9,25% per annum and will mature on
9,25% per tahun dan akan jatuh tempo pada 31 Maret March 31, 2025.
2025.
2021 2020
Harga perolehan saham 500.000.000.000 500.000.000.000 Acquisition cost of shares
Akumulasi rugi bersih perusahaan Accumulated net loss of associate
(3.279.606.256) (1.982.230.045)
asosiasi entity
Jumlah penyertaan saham 496.720.393.744 498.017.769.955 Total share investment
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Pada 31 Desember 2021 dan 2020, PT Graha Satu As of December 31, 2021 and 2020, PT Graha Satu
Tiga Tujuh, entitas anak langsung, memiliki deposito Tiga Tujuh, a direct subsidiary, has a restricted time
yang dibatasi penggunaannya terkait dengan Kredit deposit related to Apartment Ownership Loan (KPA)
Pemilikan Apartemen (KPA) dengan PT Bank with PT Bank Permata Tbk., PT Bank Mandiri
Permata Tbk., PT Bank Mandiri (Persero) Tbk., PT (Persero) Tbk., PT Bank CIMB Niaga Tbk., PT Bank
Bank CIMB Niaga Tbk., PT Bank Artha Graha Artha Graha International Tbk., and PT Bank Negara
International Tbk., dan PT Bank Negara Indonesia Indonesia (Persero) Tbk. These deposits are pledged
(Persero) Tbk. Deposito ini ditempatkan sebagai as collateral related to the condotel ownership credit.
jaminan terkait dengan kredit pemilikan condotel
tersebut.
Pada 31 Desember 2021 dan 2020, PT Graha As of December 31, 2021 and 2020, PT Graha
Masindo Pratama, entitas anak langsung, memiliki Masindo Pratama, a direct subsidiary, has a restricted
deposito yang dibatasi penggunaannya terkait time deposit related to Apartment Ownership Loan
dengan Kredit Pemilikan Apartemen (KPA) dengan (KPA) with PT Bank Permata Tbk., PT Bank Rakyat
PT Bank Permata Tbk., PT Bank Rakyat Indonesia Indonesia Tbk, PT Bank Mandiri (Persero) Tbk, and PT
Tbk , PT Bank Mandiri (Persero) Tbk, dan PT Bank Bank CIMB Niaga Tbk. These deposits are pledged as
CIMB Niaga Tbk. Deposito ini ditempatkan sebagai collateral related to the condotel ownership credit.
jaminan terkait dengan kredit pemilikan condotel
tersebut.
Pada 31 Desember 2021 dan 2020, PT Pahala As of December 31, 2021 and 2020, PT Pahala Agung,
Agung, entitas anak langsung, memiliki deposito yang a direct subsidiary, has a restricted time deposits
dibatasi penggunaannya terkait dengan Kredit related to Apartment Mortgage Loan (KPA) with PT
Pemilikan Apartemen (KPA) dengan PT Bank Rakyat Bank Rakyat Indonesia (persero) Tbk, PT Bank CIMB
Indonesia (persero) Tbk, PT Bank CIMB Niaga Tbk, Niaga Tbk, PT Bank Maybank Indonesia, Tbk, PT
PT Bank Maybank Indonesia Tbk, PT Bank OCBC Bank OCBC NISP Tbk, and PT Bank Permata Tbk.
NISP Tbk, dan PT Bank Permata Tbk. Deposito ini These deposits are pledged as collateral relating to the
ditempatkan sebagai jaminan terkait dengan kredit office mortgage loan.
pemilikan apartemen tersebut.
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Akumulasi Accumulated
penyusutan: depreciation:
Bangunan dan Building and
88.599.591.337 13.593.754.035 - (2.989.103) 102.190.356.269
prasarana infrastructure
Mesin dan instalasi Machine and
listrik 48.004.237.862 5.731.724.904 - 939.751.700 54.675.714.466 electrical instalation
Perabotan 68.159.240.904 2.644.272.330 - 1.665.524.885 72.469.038.119 Furnitures
Peralatan dan Supplies and
28.369.213.923 3.050.222.973 - (1.961.873.637) 29.457.563.259
perlengkapan equipment
Kendaraan 4.517.410.835 564.855.245 - (1.099.986.745) 3.982.279.335 Vehicle
Aset pengampunan Tax amnesty
30.000.000 10.000.000 - - 40.000.000
pajak assets
Jumlah akumulasi Total accumulated
237.679.694.861 25.594.829.487 - (459.572.900) 262.814.951.448
penyusutan depreciation
Nilai buku bersih 527.234.567.365 501.332.446.435 Net book value
31 Desember 2020
1 Januari 2020 / Penambahan / Pengurangan / Reklasifikasi / / December 31,
January 1, 2020 Additions Deductions Reclassification 2020
Biaya perolehan: At cost :
Tanah 302.277.697.889 - 1.942.000.000 - 300.335.697.889 Land
Building and
Bangunan prasarana 280.995.932.039 63.706.500 - - 281.059.638.539
infrastructure
Mesin dan instalasi Machine and electrical
listrik 72.057.811.674 687.455.500 - - 72.745.267.174 instalation
Perabotan 74.961.101.356 455.032.982 - - 75.416.134.338 Furnitures
Peralatan dan Supplies and
27.955.800.021 455.756.270 - - 28.411.556.291
perlengkapan equipment
Kendaraan 4.348.662.152 1.760.950.000 - - 6.109.612.152 Vehicle
Aset pengampunan Tax amnesty
836.355.843 - - - 836.355.843
pajak assets
Jumlah biaya
763.433.360.974 3.422.901.252 1.942.000.000 - 764.914.262.226 Total cost
perolehan
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Beban penyusutan aset tetap pada 31 Desember Depreciation expense of property, plant, and
2021 dan 2020 dialokasikan sebagai berikut: equipment in December 31, 2021 and 2020 were
allocated as follows:
2021 2020
Beban pokok pendapatan (catatan 32) 10.565.385.879 10.868.256.650 Cost of revenue (note 32)
Beban umum dan administrasi General and administrative expense
15.029.443.608 20.252.056.788
(catatan 34) (note 34)
Jumlah beban penyusutan 25.594.829.487 31.120.313.438 Total depreciation expenses
Pada 2021, PT Graha Satu Tiga Tujuh, entitas anak In 2021, PT Graha Satu Tiga Tujuh, a direct
langsung mengasuransikan Apartemen dan Hotel subsidiary, insures Apartments and Hotels W/R
W/R terhadap risiko kerusakan material, terorisme, against material damage, terrorism, sabotage and
sabotase dan risiko lainnya dalam paket polis asuransi other separations in the insurance policy of PT Lippo
PT Lippo General Insurance dengan total nilai General Insurance with a total coverage of Rp
pertanggungan sebesar Rp 410.000.000.000, yang 410.000.000.000, which revealed management was
diyakini manajemen telah cukup untuk memitigasi enough to mitigate the money. The period of coverage
risiko tersebut. Jangka waktu pertanggungan adalah is May 29, 2021 up to May 29, 2022. The Company's
29 Mei 2021 sampai dengan 29 Mei 2022. Manajemen management believes that the insurance coverage is
Perusahaan berpendapat bahwa nilai pertanggungan adequate to cover possible losses.
tersebut cukup untuk menutupi kerugian yang mungkin
timbul.
Pada tahun 2020, PT Graha Satu Tiga Tujuh, entitas In 2020, PT Graha Satu Tiga Tujuh, a direct subsidiary
anak langsung mengasuransikan Apartemen dan insures Apartments and Hotels W/R against material
Hotel W/R terhadap risiko kerusakan material, damage, terrorism, sabotage and other separations in
terorisme, sabotase dan risiko lainnya dalam paket the insurance policy of PT Asuransi Sinar Mas with a
polis asuransi PT Asuransi Sinar Mas dengan total nilai total coverage of Rp 180.000.000.000, which revealed
pertanggungan sebesar Rp 180.000.000.000, yang management was enough to mitigate the money
diyakini manajemen telah cukup untuk memitigasi
risiko tersebut.
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31 Desember
1 Januari 2021/ Penambahan/ Pengurangan/ Reklasifikasi/ 2021/ December
January 1, 2021 Additions Deductions Reclassification 31, 2021
Biaya perolehan: At cost :
Tanah 54.346.779.546 - - 890.000.000 55.236.779.546 Land
Bangunan 359.916.070.687 28.181.820 - - 359.944.252.507 Building
Mesin dan instalasi Machine and
148.284.101.838 684.575.000 - - 148.968.676.838
listrik electrical instalation
Peralatan dan Equipment and
5.354.070.578 - - - 5.354.070.578
perlengkapan supplies
Lahan parkir 3.187.872.729 - - - 3.187.872.729 Car park asset
Aset pengampunan
2.971.439.180 - - - 2.971.439.180 Tax amnesty asset
pajak
Jumlah biaya
574.060.334.558 712.756.820 - 890.000.000 575.663.091.378 Total cost
perolehan
Akumulasi Accumulated
penyusutan: depreciation:
Bangunan 175.548.531.418 17.633.239.753 - - 193.181.771.171 Building
Mesin dan instalasi Machine and
92.700.408.415 9.585.573.168 - - 102.285.981.583
listrik electrical instalation
Peralatan dan Equipment and
4.711.247.055 319.501.772 - 459.572.900 5.490.321.727
perlengkapan supplies
Lahan parkir 2.961.635.946 226.236.783 - - 3.187.872.729 Car park asset
Jumlah akumulasi Total accumulated
275.921.822.834 27.764.551.476 - 459.572.900 304.145.947.210
penyusutan depreciation
Nilai buku bersih 298.138.511.724 271.517.144.168 Net book value
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Akumulasi Accumulated
penyusutan: depreciation:
Bangunan 158.341.322.257 17.526.034.063 - (318.824.902) 175.548.531.418 Building
Mesin dan instalasi Machine and
83.141.233.435 9.559.174.980 - - 92.700.408.415
listrik electrical instalation
Peralatan dan Equipment and
4.835.600.111 375.193.450 - (499.546.506) 4.711.247.055
perlengkapan supplies
Lahan parkir 2.822.538.425 139.097.521 - - 2.961.635.946 Car park asset
Jumlah akumulasi Total accumulated
249.140.694.228 27.599.500.014 - (818.371.408) 275.921.822.834
penyusutan depreciation
Nilai buku bersih 324.115.735.920 298.138.511.724 Net book value
2021 2020
Beban pokok pendapatan (catatan 32) 27.285.095.818 27.121.377.948 Cost of revenue (note 32)
Beban umum dan administrasi General and administrative expenses
479.455.658 478.122.066
(catatan 34) (note 34)
Jumlah beban penyusutan 27.764.551.476 27.599.500.014 Total depreciation expenses
Pada tahun 2019, tanah dari properti investasi yang In 2019, land from investment properties located in
terletak di Kecamatan Pedurungan, Kelurahan Pedurungan Subdistrict, Penggaron Kidul Village,
Penggaron Kidul, sebesar Rp 8.697.472.000 yang amounted to Rp 8.697.472.000 which previously
sebelumnya direncanakan untuk disewakan, telah planned to be rent, was reclassified to land for
direklasifikasi ke tanah untuk pengembangan development with respect to the plans for hospital
sehubungan dengan rencana pembangunan rumah project (Notes 16).
sakit (Catatan 16).
Pada 29 Mei 2021, PT Cakrawala Sakti Kencana, As of May 29, 2021, PT Cakrawala Sakti Kencana, a
entitas anak langsung mengasuransikan seluruh aset direct subsidiary insures all fixed assets and
tetap dan properti investasi terhadap segala risiko investment property against material damage,
kerusakan material, gempa bumi, sabotase, dan risiko earthquake, sabotage, and others separations in the
lainnya dalam paket polis asuransi PT Lippo General insurance police of PT Lippo General Insurance with
Insurance dengan nilai total pertanggungan sebesar Rp total coverage of Rp 1.714.650.000, which revealed
1.714.650.000, yang diyakini manajemen telah cukup management was enough to mitigate the money. The
untuk memitigasi risiko tersebut. Jangka waktu period of coverage is May 29, 2021 up to May 29, 2022.
pertanggungan periode konstruksi adalah 29 Mei 2021 The Company's management believes that the
sampai dengan 29 Mei 2022. Manajemen Perusahaan insurance coverage is adequate to cover possible
berpendapat bahwa nilai pertanggungan tersebut losses.
cukup untuk menutupi kerugian yang mungkin timbul.
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Beban amortisasi asset tak berwujud pada 31 Amortization expense of intangible assets in
Desember 2021 dan 2020 dialokasikan sebagai December 31, 2021 and 2020, were allocated as
berikut: follows:
2021 2020
Beban umum dan administrasi General and administrative expenses
148.020.467 322.719.896
(catatan 34) (note 34)
Jumlah beban penyusutan 148.020.467 322.719.896 Total depreciation expenses
Mutasi konstruksi dalam pengerjaan adalah sebagai Mutation of construction in progress were as follows:
berikut:
2021 2020
Saldo awal tahun 1.178.519.445 1.178.519.445 Beginning balance of the year
pengurangan tahun berjalan 56.686.200 - Current year deduction
Saldo akhir tahun 1.121.833.245 1.178.519.445 Ending balance of the year
Pada tahun 2021, terdapat konstruksi dalam In 2021, there was disposal of construction in
pengerjaan senilai Rp 56.686.199 yang dihentikan progress amounted to Rp 56.686.199.
pengakuannya.
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Akun ini merupakan uang jaminan air, listrik, sewa, This account is a water and eletricity, rent, line
telepon dan deposit ke PT Bank Perkreditan Rakyat telephone guarantee and deposit to PT Bank
Pollux terkait pembiayaan mobil. Perkreditan Rakyat Pollux to car financing.
Sifat, hubungan, dan ikhtisar transaksi dengan pihak The nature, relationship, and summary of
berelasi dijelaskan dalam catatan 38. transactions with related parties were described in
note 38.
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Sifat, hubungan, dan ikhtisar transaksi dengan pihak The nature, relationship, and summary of
berelasi dijelaskan dalam catatan 38. transactions with related parties were described in
note 38.
Sifat, hubungan, dan ikhtisar transaksi dengan pihak The nature, relationship, and summary of transactions
berelasi dijelaskan dalam Catatan 38. with related parties were described in Note 38.
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2021 2020
PT Bank Mandiri (Persero) Tbk 460.881.000.000 494.250.000.000 PT Bank Mandiri (Persero) Tbk
PT Bank Permata Tbk 7.051.996.707 32.909.318.043 PT Bank Permata Tbk
PT Bank MNC Internasional Tbk - - PT Bank MNC Internasional Tbk
467.932.996.707 527.159.318.043
Utang bank yang jatuh tempo dalam Current maturities of long term bank
82.408.996.707 105.225.667.484
waktu satu tahun loan
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PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Pada tanggal 23 Juni 2019, PT Cakrawala Sakti On June 23, 2019, PT Cakrawala Sakti Kencana drew
Kencana melakukan penarikan pinjaman dari PT Bank down loans from PT Bank Mandiri (Persero) Tbk of Rp
Mandiri (Persero) Tbk sebesar Rp 120.000.000.000 120.000.000.000 with an interest rate of 9.25%, the
dengan tingkat suku bunga 9,25%, jangka waktu term of the loan is 7 (seven) years. Until the period of
pinjaman adalah 7 (tujuh) tahun. Sampai dengan December 31, 2019 The Company does not pay the
periode 31 Desember 2019 Perusahaan tidak loan principal because it is still in the grace period, the
membayarkan pokok pinjaman karena masih dalam principal installment payments are made every month
fasilitas masa tenggang, pembayaran angsuran pokok on the 23rd starting on July 23, 2020 and as of
dilakukan setiap bulan pada tanggal 23 terhitung mulai December 31, 2019 the remaining principal amount of
tanggal 23 Juli 2020 dan per 31 Desember 2019 sisa this loan drawdown amounting to Rp 120.000.000.000.
pokok hutang sebesar atas penarikan pinjaman ini
sebesar Rp 120.000.000.000.
Pada tanggal 29 Agustus 2019, PT Cakrawala Sakti On August 29, 2019, PT Cakrawala Sakti Kencana
Kencana melakukan penarikan pinjaman dari PT Bank drew down loans from PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk sebesar Rp 40.000.000.000 of Rp 40.000.000.000 with an interest rate of 9.25%,
dengan tingkat suku bunga 9,25%, jangka waktu the term of the loan is 7 (seven) years. Until the period
pinjaman adalah 7 (tujuh) tahun. Sampai dengan of December 31, 2019 The Company does not pay the
periode 31 Desember 2019 Perusahaan tidak loan principal because it is still in the grace period, the
membayarkan pokok pinjaman karena masih dalam principal installment payments are made every month
fasilitas masa tenggang, pembayaran angsuran pokok on the 23rd starting on July 23, 2020 and as of
dilakukan setiap bulan pada tanggal 23 terhitung mulai December 31, 2019 the remaining principal amount of
tanggal 23 Juli 2020 dan per 31 Desember 2019 sisa this loan drawdown amounting to Rp 40.000.000.000.
pokok hutang sebesar atas penarikan pinjaman ini
sebesar Rp 40.000.000.000.
Pada tanggal 18 Oktober 2019, PT Cakrawala Sakti On October 18, 2019, PT Cakrawala Sakti Kencana
Kencana melakukan penarikan pinjaman dari PT Bank drew down loans from PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk sebesar Rp 86.000.000.000 of Rp 86.000.000.000 with an interest rate of 9.25%,
dengan tingkat suku bunga 9,25%, jangka waktu the term of the loan is 7 (seven) years. Until the period
pinjaman adalah 7 (tujuh) tahun. Sampai dengan of December 31, 2019 The Company does not pay the
periode 31 Desember 2019 Perusahaan tidak loan principal because it is still in the grace period, the
membayarkan pokok pinjaman karena masih dalam principal installment payments are made every month
fasilitas masa tenggang, pembayaran angsuran pokok on the 23rd starting on July 23, 2020 and as of
dilakukan setiap bulan pada tanggal 23 terhitung mulai December 31, 2019 the remaining principal amount of
tanggal 23 Juli 2020 dan per 31 Desember 2019 sisa this loan drawdown amounting to Rp 86.000.000.000.
pokok hutang sebesar atas penarikan pinjaman ini
sebesar Rp 86.000.000.000.
Pada tanggal 21 November 2019, PT Cakrawala Sakti On November 21, 2019, PT Cakrawala Sakti Kencana
Kencana melakukan penarikan pinjaman dari PT Bank drew down loans from PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk sebesar Rp 12.000.000.000 of Rp 12.000.000.000 with an interest rate of 9.25%,
dengan tingkat suku bunga 9,25%, jangka waktu the term of the loan is 7 (seven) years. Until the period
pinjaman adalah 7 (tujuh) tahun. Sampai dengan of December 31, 2019 The Company does not pay the
periode 31 Desember 2019 Perusahaan tidak loan principal because it is still in the grace period, the
membayarkan pokok pinjaman karena masih dalam principal installment payments are made every month
fasilitas masa tenggang, pembayaran angsuran pokok on the 23rd starting on July 23, 2020 and as of
dilakukan setiap bulan pada tanggal 23 terhitung mulai December 31, 2019 the remaining principal amount of
tanggal 23 Juli 2020 dan per 31 Desember 2019 sisa this loan drawdown amounting to
pokok hutang sebesar atas penarikan pinjaman ini Rp 12.000.000.000.
sebesar Rp 12.000.000.000.
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PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Pada tanggal 5 Desember 2019, PT Cakrawala Sakti On December 5, 2019, PT Cakrawala Sakti Kencana
Kencana melakukan penarikan pinjaman dari PT Bank drew down loans from PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk sebesar Rp 15.000.000.000 of Rp 15.000.000.000 with an interest rate of 9.25%,
dengan tingkat suku bunga 9,25%, jangka waktu the term of the loan is 7 (seven) years. Until the period
pinjaman adalah 7 (tujuh) tahun. Sampai dengan of December 31, 2019 The Company does not pay the
periode 31 Desember 2019 Perusahaan tidak loan principal because it is still in the grace period, the
membayarkan pokok pinjaman karena masih dalam principal installment payments are made every month
fasilitas masa tenggang, pembayaran angsuran pokok on the 23rd starting on July 23, 2020 and as of
dilakukan setiap bulan pada tanggal 23 terhitung mulai December 31, 2019 the remaining principal amount of
tanggal 23 Juli 2020 dan per 31 Desember 2019 sisa this loan drawdown amounting to Rp 15.000.000.000.
pokok hutang sebesar atas penarikan pinjaman ini
sebesar Rp 15.000.000.000.
Pada tanggal 23 Desember 2019, PT Cakrawala Sakti On December 23, 2019, PT Cakrawala Sakti Kencana
Kencana melakukan penarikan pinjaman dari PT Bank drew down loans from PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk sebesar Rp 36.000.000.000 of Rp 36.000.000.000 with an interest rate of 9.25%,
dengan tingkat suku bunga 9,25%, jangka waktu the term of the loan is 7 (seven) years. Until the period
pinjaman adalah 7 (tujuh) tahun. Sampai dengan of December 31, 2019 The Company does not pay the
periode 31 Desember 2019 Perusahaan tidak loan principal because it is still in the grace period, the
membayarkan pokok pinjaman karena masih dalam principal installment payments are made every month
fasilitas masa tenggang, pembayaran angsuran pokok on the 23rd starting on July 23, 2020 and as of
dilakukan setiap bulan pada tanggal 23 terhitung mulai December 31, 2019 the remaining principal amount of
tanggal 23 Juli 2020 dan per 31 Desember 2019 sisa this loan drawdown amounting to Rp 36.000.000.000.
pokok hutang sebesar atas penarikan pinjaman ini
sebesar Rp 36.000.000.000.
Untuk tahun yang berakhir pada tanggal 31 Desember For the years ended December 31, 2021 and 2020, the
2021 dan 2020, beban bunga pinjaman PT Cakrawala interest expense of PT Cakrawala Sakti Kencana to
Sakti Kencana ke Bank Mandiri masing-masing Mandiri Bank loans amounting to Rp 34.268.851.999
sebesar Rp 34.268.851.999 dan Rp 33.583.292.167 and Rp 33.583.292.167 respectively, is allocated as
dialokasikan sebagai bagian dari akun beban part of the financial expense account in the statements
keuangan pada laporan laba rugi dan penghasilan of income and other comprehensive income.
komprehensif lain.
Pada 31 Desember 2021 dan 2020 pengembalian As of December 31, 2021 and 2020, the principal
pokok pinjaman yang telah dibayarkan oleh PT repayments paid by PT Cakrawala Sakti Kencana to
Cakrawala Sakti Kencana ke PT Bank Mandiri PT Bank Mandiri (Persero) Tbk amounted to Rp
(Persero) Tbk adalah sebesar Rp 33.369.000.000 dan 33.369.000.000 and Rp 5.750.000.000, respectively.
Rp 5.750.000.000.
PT Bank Permata Tbk PT Bank Permata Tbk
Berdasarkan Surat Penawaran Fasilitas Perbankan Based on the Letter of Banking Facility No.
No. 057/LOO/WB-SMG/XII/2013 tanggal 23 057/LOO/WB-SMG/XII/2013 dated December 23,
Desember 2013, PT Bank Permata Tbk memberikan 2013, PT Bank Permata Tbk grants credit facilities to
fasilitas kredit kepada PT Graha Masindo Pratama, PT Graha Masindo Pratama, a direct subsidiary, with
entitas anak langsung, dengan rincian sebagai berikut: details as follows:
i. Fasilitas 1 dengan limit awal Rp 110.000.000.000 i. Facility 1 with an initial limit of Rp 110.000.000.000
dengan tujuan pre-AR Financing. Jangka waktu for pre-AR Financing purposes. The term of
fasilitas 24 (dua puluh empat) bulan sejak tanggal facilities is 24 (twenty four) months from January
22 Januari 2014 sampai dengan 22 Januari 2016. 22, 2014 up to January 22, 2016. The floating
Tingkat suku bunga mengambang 12,5% per interest rate is 12,5% per annum; and
tahun; dan
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PT Bank MNC Internasional Tbk (lanjutan) PT Bank MNC Internasional Tbk (continued)
Persyaratan lain yang penting dalam perjanjian bank Other important requirements in the PT Pahala Agung
PT Pahala Agung adalah sebagai berikut (lanjutan): bank agreement are as follows (continued):
Pelepasan jaminan dapat dilakukan apabila telah Release of collateral can be done if it has submitted
menyerahkan bukti pelunasan atas Perjanjian proof of repayment of the Commitment Of Sale and
Pengikatan Jual Beli dan nilai saleable unit yang Purchase Agremeent and the saleable value of the
belum terjual yaitu belum dilakukan Perjanjian unit that has not been sold Commitment Of Sale
Pengikatan Jual Beli mengcover minimal 125% dari and Purchase Agremeent covered a minimum of
baki debet atas dasar perhitungan sisa saleable 125% of the debit tray on the basis of calculation of
unit dikalikan dengan unit price the saleable unit multiplied by the unit
Penjualan sisa unit apartemen dilaksanakan Sales of the remaining apartment units are carried
melalui fasilitas Kredit Pemilikan Apartemen bank out through a bank Apartment Ownership facility
Menyerahkan realisasi penjualan unit apartemen Submit the realization of sales of apartment units
dan mall minimal setiap 3 bulan and malls at least every 3 months
Menyerahkan daftar umur piutang (aging schedule Submit the age list of accounts receivable (aging
piutang) atas penjualan condotel dan apartemen accounts receivable schedule) for the sale of
setiap 3 bulan condotels and apartments every 3 months
Menyerahkan realisasi dan laporan pencapaian Submit the realization and report on the
occupancy rate hotel dan mall setiap 3 bulan achievement of hotel and mall occupancy rates
every 3 months
Seluruh hutang kepada pemegang saham dan All debt to shareholders and the portion of self
porsi self financing wajib disubordinasi dan tidak financing must be subordinated and will not be
akan dikenakan kewajiban pembayaran baik pokok subject to liability for payment of either principal or
ataupun bunga atas hutang tersebut selama interest for the debt during the term of the credit
jangka waktu fasilitas kredit facility
Setelah masa pembangunan selesai seluruh After the construction period has been completed,
jaminan wajib dinilai oleh Kantor Jasa Penilai Publik all guarantees must be assessed by Public
yang merupakan rekanan Bank dan segara Appraiser Office which is the Bank partners and
dilakukan pengikatan jaminan peringkat ke II immediately binded to the second rank guarantee.
Menyerahkan tanda daftar usaha pariwisata Submit a sign for a tourism business
Menyerahkan laporan keuangan tahunan (audited) Submit audited financial statements no later than
paling lambat 180 hari setelah periode pelaporan 180 days after the reporting period and house
dan laporan keuangan 6 bulanan (house figures) figures at the latest 90 days after the reporting
paling lambat 90 hari setelah periode pelaporan period
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PT Bank MNC Internasional Tbk (lanjutan) PT Bank MNC Internasional Tbk (continued)
Persyaratan lain yang penting dalam perjanjian bank Other important requirements in the PT Pahala Agung
PT Pahala Agung adalah sebagai berikut (lanjutan): bank agreement are as follows (continued):
Tidak diperbolehkan memberikan pinjaman dan It is not permissible to provide loans and receive
menerima pinjaman dari pihak lain kecuali dalam loans from other parties except in the context of
rangka menjalankan usaha dan tidak running a business and does not affect the ability of
mempengaruhi kemampuan debitur untuk the debtor to carry out credit agreements
melaksanakan perjanjian kredit
Tidak diperbolehkan mengikatkan diri sebagai It is not permissible to bind themselves as guarantor
penjamin atau menjamin harta or guarantee asset
Perusahaan diwajibkan melakukan pemberitahuan Companies are required to notify the Bank if the
kepada Bank bilamana perusahaan melakukan company makes changes to the objectives and
perubahan atas tujuan dan kegiatan perusahaan , activities of the company, the composition of the
susunan pengurus, dan struktur perusahaan management, and the structure of the company
(peleburan, penggabungan dan pengambilalihan) (consolidation, merger and takeover)
Pada 31 Desember 2020 pengembalian pokok As of December 31, 2020 the principal repayments
pinjaman yang telah dibayarkan oleh Grup masing- paid by Group amounted to Rp 13.686.481.478,
masing adalah sebesar Rp 13.686.481.478. respectively.
Utang bank PT Pahala Agung kepada PT Bank MNC PT Pahala Agung bank loan to PT Bank MNC
Internasional Tbk (Bank MNC) telah lunas di tahun Internasional Tbk (Bank MNC) has been paid off in
2020. 2020.
PT Cakrawala Sakti Kencana, entitas anak langsung, PT Cakrawala Sakti Kencana, a direct subsidiary,
memperoleh fasilitas waiver dari PT Bank UOB obtained waiver facility from PT Bank UOB Indonesia
Indonesia terkait dengan persyaratan lain dalam in connection with other terms of the “Term Loan” and
“Term Loan” dan “Bridging Loan” sebagaimana “Bridging Loan” as described in Amendment of Credit
dijelaskan dalam Perubahan Perjanjian Kredit No: Agreement No: 2017/CFS/LTR/CBO/1886 dated
2017/CFS/LTR/CBO/1886 tertanggal 15 Agustus August 15, 2018.
2018.
PT Graha Masindo Pratama, entitas anak langsung, PT Graha Masindo Pratama, a direct subsidiary,
memperoleh fasilitas waiver dari PT Bank Permata obtained waiver facility from PT Bank Permata Tbk in
Tbk terkait dengan persyaratan lain dalam “Term connection with other terms of the “Term Loan” as
Loan” sebagaimana dijelaskan dalam Perubahan described in Amendment of Credit Agreement No:
Perjanjian Kredit No: 099/LGL/GMP/IX/2018 099/LGL/GMP/IX/2018 dated September 13, 2018.
tertanggal 13 September 2018.
PT Graha Satu Tiga Tujuh, entitas anak langsung, PT Graha Satu Tiga Tujuh, a direct subsidiary,
memperoleh fasilitas waiver dari PT Bank Permata obtained waiver facility from PT Bank Permata Tbk in
Tbk terkait dengan persyaratan lain dalam “Term connection with other terms of the “Term Loan” as
Loan” sebagaimana dijelaskan dalam Perubahan described in Amendment of Credit Agreement No:
Perjanjian Kredit No: 100/LGL/G137/IX/2018 100/LGL/G137/IX/2018 dated September 13, 2018.
tertanggal 13 September 2018.
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2021 2020
Pihak berelasi Related parties
Bank Perkreditan Rakyat Pollux 272.289.725 349.999.200 Bank Perkreditan Rakyat Pollux
Pihak ketiga Third parties
PT BCA Finance 238.165.150 523.965.850 PT BCA Finance
PT Dipo Star Finance 21.119.982 105.600.000 PT Dipo Star Finance
PT Bank Sinarmas Tbk - 1.874.200 PT Bank Sinarmas Tbk
531.574.857 981.439.250
Utang pembiayaan konsumen yang
jatuh tempo dalam waktu satu Current maturities of long term
tahun 346.785.932 476.430.325 consumer financing payables
Sifat, hubungan, dan ikhtisar transaksi dengan pihak The nature, relationship, and summary of
berelasi dijelaskan dalam catatan 38. transactions with related parties were described in
note 38.
Surat perjanjian No / Tertanggal / Jangka waktu / Suku bunga / Jenis perolehan /
Agreement letter No Dated Time period Interest rate Type of acquisition
1 Unit mobil Toyota Calya /
9700029511-PK-001 17 November 2016 17/11/2016 s.d 17/10/2020 4,48%
1 Unit of Toyota Calya Car
1 Unit mobil Mercedes Benz Sprinter /
3384/DIRDK/VIII/2016 29 Agustus 2016 21/10/2016 s.d 21/09/2020 5,00%
1 Unit of Mercedes Benz Sprinter Car
1 Unit mobil Mitsubishi Xpander /
022/PK/KP/XII/2020 30 Desember 2020 30/01/20 s.d 30/12/2024 1,00%
1 Unit of Mitsubishi Xpander
2 Unit Kendaraan Bermotor/
009/PK/KP/XII/2019 2 Januari 2020 31/12/2019 s.d 31/12/2024 15%
2 Unit of Motorcycle
1 Unit mobil Toyota Alphard /
808 31 Maret 2016 31/03/2016 s.d 31/03/2020 7,90%
1 Unit of Toyota Alphard Car
1 Unit mobil Toyota Alphard /
13633000414-PK-001 27 November 2019 27/10/2019 s.d 27/10/2022 4,19%
1 Unit of Toyota Alphard Car
1 Unit mobil Mitsubishi Xpander /
0017838/2/08/03/2020 9 April 2020 09/04/2020 s.d 09/03/2022 5,00%
1 Unit of Mitsubishi Xpander
Pada tanggal 16 September 2016, PT Graha Satu On September 16, 2016, PT Graha Satu Tiga Tujuh, a
Tiga Tujuh, entitas anak langsung memperoleh direct subsidiary obtained approval to grant a
persetujuan pemberian fasilitas pembiayaan consumer financing facility from PT Bank Jasa Jakarta
konsumen dari PT Bank Jasa Jakarta atas kredit on 1 (unit) car loan amounting to Rp 940.000.000 with
pemilikan 1 (unit) unit mobil sebesar Rp 940.000.000 a term of 60 (sixty six) month.
dengan jangka waktu 60 (enam puluh enam) bulan.
Pada tanggal 30 Desember 2020, PT Graha Satu Tiga On December 30, 2020, PT Graha Satu Tiga Tujuh, a
Tujuh, entitas anak langsung memperoleh persetujuan direct subsidiary obtained approval to grant a
pemberian fasilitas pembiayaan konsumen dari PT consumer financing facility from PT Bank Perkreditan
Bank Perkreditan Rakyat Pollux atas kredit pemilikan Rakyat Pollux on 1 unit car loan with a term of 48 (forty
1 unit mobil dengan jangka waktu 48 (empat puluh eight) month.
delapan) bulan.
Pada tanggal 17 November 2016, PT Graha Masindo On November 17, 2016, PT Graha Masindo Pratama,
Pratama, entitas anak langsung memperoleh a direct subsidiary obtained approval to grant a
persetujuan pemberian fasilitas pembiayaan consumer financing facility from PT BCA Finance on 1
konsumen dari PT BCA Finance atas kredit pemilikan (one) car loan of Rp 148.107.504 with a maturity of 48
1 (satu) unit mobil sebesar Rp 148.107.504 dengan (forty eight) months.
jangka waktu 48 (empat puluh delapan) bulan.
Halaman - 99 - Page
The original consolidated financial statements included
herein are in Indonesian language.
Pada tanggal 27 November 2019, PT. Cakrawala On November 27, 2019, PT. Cakrawala Sakti
Sakti Kencana, entitas anak langsung memperoleh Kencana, a direct subsidiary, obtained approval for the
persetujuan pemberian fasilitas pembiayaan provision of consumer financing facilities from PT BCA
konsumen dari PT BCA Finance atas kredit pemilikan Finance for the ownership of 1 (unit) of the car
1 (unit) mobil sebesar Rp 1.079.750.000 dengan amounting to Rp 1.079.750.000 with a period of 36
jangka waktu 36 (tiga puluh enam) bulan. (thirty six) months.
Pada tanggal 9 April 2020, PT. Cakrawala Sakti On April 9, 2020, PT. Cakrawala Sakti Kencana, a
Kencana, entitas anak langsung memperoleh direct subsidiary, obtained approval for the provision
persetujuan pemberian fasilitas pembiayaan of consumer financing facilities from PT Dipo Star
konsumen dari PT Dipo Star finance atas kredit Finance for the ownership of 1 (unit) of the car
pemilikan 1 (unit) mobil sebesar Rp 211.200.000 amounting to Rp 211.200.000 with a period of 24
dengan jangka waktu 24 (dua puluh empat) bulan. (twenty four) months.
2021 2020
Biaya jasa kini 1.078.248.882 2.006.557.250 Current service cost
Biaya bunga 607.074.055 495.241.731 Interest cost
Pengakuan segera dari biaya jasa Immediate recognition of past service
- -
lalu costs
1.685.322.937 2.501.798.981
Mutasi liabilitas imbalan kerja jangka panjang untuk Mutations of long-term employees’ benefit liabilities
tahun yang berakhir pada tanggal - tanggal 31 for the year ended - dated December 31, 2021 and
Desember 2021 dan 2020 adalah sebagai berikut: 2020 are as follows:
2021 2020
Saldo awal (8.760.542.828) (6.352.594.513) Beginning balance
Akuisisi entitas anak Acquisition of subsidiary
Biaya jasa kini (1.078.248.882) (2.006.557.250) Current service cost
Biaya bunga (607.074.055) (495.241.731) Interest cost
Keuntungan (kerugian) aktuaria 4.261.569.458 93.850.666 Actuarial gain or (loss)
Balance of assets (liability) at the
Jumlah aset (liabilitas) akhir tahun (6.184.296.307) (8.760.542.828)
end of the year
Asumsi aktuarial yang signifikan untuk penentuan Significant actuarial assumptions for the
kewajiban imbalan pasti adalah tingkat diskonto dan determination of the defined obligation are discount
kenaikan gaji yang diharapkan. Analisis sensitivitas di rate and expected salary increase. The sensitivity
bawah ini ditentukan berdasarkan masing-masing analysis below have been determined based on
perubahan asumsi yang mungkin terjadi pada akhir reasonably possible changes of the respective
periode pelaporan, dengan semua asumsi lain assumptions occurring at the end of the reporting
konstan. period, while holding all other assumptions constant.
2021 2020
Tingkat diskonto Initial discount rate
Tingkat diskonto +1% (8,21%) 938.401.640 1.325.996.657 Discount rate +1% (8,21%)
Tingkat diskonto -1% (7,77%) 1.141.229.007 1.620.272.892 Discount rate -1% (7,77%)
Tingkat kenaikan gaji Future salary increment rate
Tingkat kenaikan gaji +1% (10%) 6.861.187.607 9.741.541.505 Salary increment rate +1% (10%)
Tingkat kenaikan gaji -1% (5%) 5.608.248.663 7.925.146.637 Salary increment rate -1% (5%)
d. Pajak penghasilan kini dan tangguhan d. Corporate income tax-current and deferred
2021 2020
Perseroan: Holding:
Kini - - Current
Tangguhan (17.055.137) (42.642.169) Deferred
(17.055.137) (42.642.169)
Entitas anak: Subsidiary entity:
Kini 184.074.389 - Current
Tangguhan (3.373.778.737) (7.432.913.328) Deferred
(3.189.704.348) (7.432.913.328)
Konsolidasian: Consolidated:
Kini 184.074.389 - Current
Tangguhan (3.390.833.874) (7.475.555.497) Deferred
Jumlah (3.206.759.485) (7.475.555.497) Total
Rekonsiliasi antara laba sebelum beban (manfaat) Reconciliation between income before (benefit) tax,
pajak, seperti yang disajikan di laporan laba rugi dan as presented on income statement and provision
taksiran laba kena pajak (rugi fiskal) yang dihitung income after tax (fiscal loss) is accounted by
oleh Perusahaan untuk tahun yang berakhir pada Company for the year ended December 31, 2021 and
tanggal 31 Desember 2021 dan 2020 adalah sebagai 2020 were as follows:
berikut:
2021 2020
Laba (rugi) sebelum manfaat pajak Income (loss) before deferred income
penghasilan tangguhan menurut tax benefit in the consolidated
laporan laba rugi dan penghasilan income statement and other
komprehensif lain konsolidasian 42.912.171.527 21.366.446.070 comprehensive income
Ditambah: Add:
Laba sebelum pajak Profit before income tax –
penghasilan Entitas Anak 9.301.785.425 1.417.560.345 Subsidiary
Laba sebelum pajak penghasilan Profit before income tax – Parent
52.213.956.952 22.784.006.415
– Perusahaan entity
Ditambah (dikurangi): Add (less):
Beda tetap: Permanent differences:
Beban pajak 58.778.122 129.147.474 Tax expense
Pendapatan yang dikenakan Income which is subjected to
pajak final (2.489.362) (3.812.627) final tax
Beda waktu: Temporary differences:
Imbalan kerja karyawan 132.017.790 193.828.037 Employee benefit
Taksiran laba (rugi) kena pajak 52.402.263.502 23.103.169.299 Provision for income (loss) on tax
Taksiran laba kena pajak – Provision for income (loss) on tax –
52.402.263.000 23.103.169.000
dibulatkan rounded
Dikreditkan
(dibebankan) ke
penghasilan
Dikreditkan komprehensif lain
(dibebankan) ke / Credited
laporan laba rugi / (charged) to
Credited statements of
(charged) to other 31 Desember
1 Januari 2020/ statements of comprehensive Penyesuaian / 2020/ December
January 1, 2020 profit or loss income Adjustment 31, 2020
Rugi fiskal 8.606.870.710 6.760.955.754 - - 15.367.826.464 Fiscal loss
Estimasi manfaat Employee benefit
1.041.949.815 535.856.015 (7.539.038) 130.131.550 1.700.398.342
karyawan estimation0
Allowances for
Penyisihan piutang doubtful
tak tertagih - 178.743.728 - - 178.743.728 accounts
Bersih 9.648.820.525 7.475.555.497 (7.539.038) 130.131.550 17.246.968.534 Net
Penyisihan atas
taksiran tidak Net of provisions
terpulihkannya uncovered
aset pajak deferred tax
tangguhan - - - - - assets
Aset pajak
tangguhan – Deferred tax
bersih 9.648.820.525 7.475.555.497 (7.539.038) 130.131.550 17.246.968.534 assets - net
2021 2020
Perseroan 97.161.716 142.548.639 Holding
Entitas anak: Subsidiary entity:
PT Graha Masindo Pratama 6.713.136.408 4.914.514.228 PT Graha Masindo Pratama
PT Pahala Agung 7.941.998.173 5.857.411.478 PT Pahala Agung
PT Graha Satu Tiga Tujuh 4.014.450.855 3.579.838.917 PT Graha Satu Tiga Tujuh
PT Cakrawala Sakti Kencana 689.170.439 2.409.289.272 PT Cakrawala Sakti Kencana
PT Bawen Investama Perdana 267.973.000 174.422.000 PT Bawen Investama Perdana
PT Morindo Masindo - 168.944.000 PT Morindo Masindo
Dalam hal ini, manajemen Grup menyimpulkan bahwa In this case, the management of the Group concluded
pengampunan pajak mengakibatkan Perseroan that tax amnesty resulted in the Company obtaining
memperoleh pengendalian atas investee yang bukan control of the investee which is not a common entity as
merupakan entitas sepengendali sebagaimana explained in PSAK 70 paragraph 17. Regarding to this
dijelaskan dalam PSAK 70 Paragraf 17. Terkait matter, the Company applied the measurement as
dengan hal ini, Perseroan menerapkan ketentuan explained in PSAK 22: Business Combinations.
pengukuran dalam PSAK 22: Kombinasi Bisnis.
Berdasarkan PSAK No. 70 “Akuntansi Aset dan Based on PSAK No. 70 "Accounting for Tax Amnesty
Liabilitas Pengampunan Pajak”, selisih antara nilai Assets and Liabilities", the difference between the
yang diakui sebagai aset dan liabilitas pengampunan value recognized as tax amnesty assets and liabilities
pajak disajikan sebagai “Tambahan Modal Disetor” is presented as "Additional Paid-in Capital" in the
dalam laporan perubahan ekuitas dan tidak bisa statement of changes in equity and cannot be
direklasifikasi sebagai saldo laba atau komponen laba reclassified as retained earnings or current year's profit
atau rugi tahun berjalan. or loss component.
Pada tahun 2017 dan 2016, Grup berpartisipasi pada In 2017 and 2016, the Group participated in the
program pengampunan pajak Pemerintah Republik Republic of Indonesia tax amnesty program as
Indonesia sebagaimana dijelaskan pada catatan 26f. explained in note 26f.
Rincian bagian pemegang saham atau entitas non The details of the shareholders or non-controlling
pengendali adalah sebagai berikut: entities are as follows:
2021 2020
PT Royal Phantom Properties 273.792.482 274.954.850 PT Royal Phantom Properties
PT World Apparel 4.297 4.322 PT World Apparel
PT Borneo Melawai Pratama 781 - PT Borneo Melawai Pratama
Jumlah 273.797.560 274.959.172 Total
2021 2020
Hotel Hotel
Sewa kamar 50.887.670.781 42.861.701.620 Room rent
Makanan dan minuman 12.130.086.234 11.978.100.177 Food and beverage
Operasional hotel lainnya 110.046.918 298.993.260 Other hotel operations
Binatu 40.962.150 165.704.353 Laundry
Lain - lain 1.041.102.639 79.894.293 Others
64.209.868.722 55.384.393.703
Badan pengelola Administrator
Iuran pengelolaan 20.615.326.369 30.891.724.756 Service charge
20.615.326.369 30.891.724.756
Jumlah pendapatan 203.197.973.528 231.624.097.738 Total revenue
33. BEBAN PENJUALAN DAN PEMASARAN 33. SELLING AND MARKETING EXPENSES
2021 2020
Iklan dan penataan 38.136.506 14.045.071 Advertising and merchandising
Gaji dan tunjangan 16.665.265 572.991.334 Salary and allowance
Lain- lain 25.608.341 310.027.375 Others
Jumlah beban penjualan dan Total selling and marketing
80.410.112 897.063.780
pemasaran expenses
2021 2020
Hotel Hotel
Gaji dan tunjangan 7.355.168.666 4.742.442.561 Salary and allowance
Utilitas 1.827.290.584 1.520.512.249 Utility
Perijinan 1.796.693.347 1.454.508.558 License
Perbaikan dan pemeliharaan 1.048.859.547 333.112.283 Repair and maintenance
Biaya pemilik kondotel 779.716.985 2.273.460.661 Condotel’s owner expense
Pajak Bumi dan Bangunan 764.562.841 235.822.951 Land tax
Perjalanan dinas dan transportasi 170.791.300 155.116.000 Traveling and transportation
Fasilitas umum 119.869.094 163.037.820 Public facility
Komisi kartu kredit 48.749.570 57.387.459 Credit card commission
Penyisihan kerugian piutang usaha Provision for impairment losses on
34.496.480 18.250.000
(lihat catatan 5) trade receivables (see note 5)
Lain - lain 2.873.915.762 5.099.155.782 Others
16.820.114.176 16.052.806.324
Badan pengelola Administrator
Gaji dan tunjangan 3.947.743.172 2.357.035.049 Salary and allowance
Jasa Profesional 1.144.234.663 189.364.999 Professional fee
Perbaikan dan pemeliharaan 871.232.308 764.322.021 Repair and maintenance
Biaya pajak 812.276.057 1.753.500 Tax expense
Perijinan 474.064.846 70.590.695 License
Pajak bumi dan bangunan 318.808.819 1.411.466.485 Land tax
Utilitas 313.340.566 321.801.396 Utilities
Alat tulis kantor 60.443.435 7.699.950 Stationary
Penyisihan kerugian piutang usaha Provision for impairment losses on
47.924.465 246.196.400
(lihat catatan 5) trade receivables (see note 5)
Perjalanan dinas dan transportasi 47.060.938 4.000.000 Traveling and transportation
Operasional kantor 46.112.375 348.965.531 Office operational
Lain - lain 3.829.261.547 251.439.807 Others
11.912.503.191 5.974.635.833
Jumlah beban umum dan Total general and administrative
67.263.430.871 80.697.922.205
administrasi expenses
Per 31 Desember 2021 dan 2020, Grup memberikan As of December 31, 2021 and 2020, the Group
kompensasi kepada personil manajemen kunci provide compensation to its key management
sebagaimana dijelaskan dalam Catatan 38. personnel as described in Note 38.
Personel manajemen kunci perusahaan adalah orang- Enterprise key management personnel are those
orang yang mempunyai kewenangan dan tanggung persons having authority and responsibility for
jawab untuk merencanakan, memimpin, dan planning, directing, and controlling the activities of the
mengendalikan aktivitas Grup. Seluruh anggota Group. All members of the Commissioner and Board
Komisaris dan Dewan Direksi dianggap sebagai of Directors of the Company are considered as key
manajemen kunci Perusahaan. management.
2021 2020
Trade receivables from related
Piutang usaha dari pihak berelasi:
parties:
PT Molly Sentosa Indonesia 240.000.000 150.000.000 PT Molly Sentosa Indonesia
PT Graha Lestari Internusa 107.311.076 - PT Graha Lestari Internusa
PT Golden Flower Tbk 23.850.000 - PT Golden Flower Tbk
Jumlah piutang usaha dari pihak Total trade receivables from
371.161.076 150.000.000
berelasi related parties
2021 2020
Other receivables from related
Piutang lain-lain dari pihak berelasi:
parties:
Lancar : Current :
PT Molly Sentosa Indonesia 5.287.306 5.287.306 PT Molly Sentosa Indonesia
Tidak lancar : Non current :
PT Rockfields Properti Indonesia PT Rockfields Properti Indonesia
Tbk 111.491.229.862 105.118.700.632 Tbk
PT World Apparel 68.105.123.408 61.306.085.600 PT World Apparel
PT Pollux Properties Indonesia PT Pollux Properties Indonesia
Tbk 25.137.166.080 20.366.164.383 Tbk
PT Scotia Sentosa Indonesia 10.980.649.316 10.357.649.316 PT Scotia Sentosa Indonesia
PT Golden Flower Tbk 1.138.872.758 11.951.950.331 PT Golden Flower Tbk
PT Raffles Investasi Indonesia - 1.446.235.200 PT Raffles Investasi Indonesia
PT Adi Perdana Sejahtera - 1.439.766.497 PT Adi Perdana Sejahtera
PT Profashion Apparel - 1.350.000.000 PT Profashion Apparel
Lainnya (dibawah Rp 500 juta) 900 837.868.000 Others (below Rp 500 million)
Jumlah piutang lain-lain dari pihak Total other receivables from
216.858.329.630 214.179.707.265
berelasi related parties
2021 2020
Security deposit from related
Uang jaminan dari pihak berelasi:
parties:
PT Bank Perkreditan Rakyat
PT Bank Perkreditan Rakyat Pollux 1.500.000 1.500.000
Pollux
Jumlah uang jaminan dari pihak Total security deposit from related
1.500.000 1.500.000
berelasi parties
2021 2020
Utang lain-lain ke pihak berelasi: Other payables to related parties:
PT Rockfields Properti Indonesia PT Rockfields Properti Indonesia
11.548.891.630 10.888.789.041
Tbk Tbk
PT Golden Flower Tbk 369.385.000 369.385.000 PT Golden Flower Tbk
PT Mega Kuningan Development - 271.201.564 PT Mega Kuningan Development
PT Pollux Properties Indonesia
PT Pollux Properties Indonesia Tbk - 114.844.980
Tbk
PT Pollux Aditama Kencana - 56.400.000 PT Pollux Aditama Kencana
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Untuk tahun-tahun yang berakhir For the years ended
31 DESEMBER 2021 DAN 2020 DECEMBER 31, 2021 AND 2020
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Untuk tahun-tahun yang berakhir For the years ended
31 DESEMBER 2021 DAN 2020 DECEMBER 31, 2021 AND 2020
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2020
Jumlah Tercatat / Estimasi Nilai Wajar /
Carrying Value Estimated Fair Value
Aset Keuangan Financial Assets
Kas dan setara kas 31.955.088.359 31.955.088.359 Cash and cash equivalents
Piutang usaha 56.309.539.776 56.309.539.776 Trade receivables
Piutang lain-lain 254.026.054.181 254.026.054.181 Other receivables
Investasi 378.014.268.000 378.014.268.000 Investments
Penyertaan saham 498.017.770.055 498.017.770.055 Share investments
Deposito yang dibatasi
3.289.200.696 3.289.200.696 Restricted time deposit
penggunaannya
Uang jaminan 1.875.148.076 1.875.148.076 Security deposit
Jumlah Aset Keuangan 1.223.487.069.143 1.223.487.069.143 Total Financial Assets
Metode-metode dan asumsi-asumsi dibawah ini The methods and assumptions below are used to
digunakan untuk mengestimasi nilai wajar untuk estimate fair value for each class of financial
masing-masing kelas instrumen keuangan : instruments :
Nilai tercatat kas dan setara kas, piutang usaha, The carrying amounts of cash and cash
utang usaha, dan beban yang masih harus dibayar equivalents, trade receivables, trade payables, and
mendekati nilai wajarnya karena transaksi bersifat accrued expenses are approximate as fair value
jangka pendek. because transactions are short-term.
Manajemen tidak dapat mengestimasi arus kas Management can not estimate of the future cash
masa depan dari piutang lain-lain dari pihak flows from other receivables from related parties,
berelasi, uang jaminan, utang lain-lain ke pihak security deposit, other payables to related parties,
berelasi, dan jaminan penyewa karena nilai and tenant guarantee because it cannot be realibly
wajarnya tidak dapat diukur secara andal, sehingga measured and consequently, these are measured
diukur berdasarkan biaya perolehannya. at cost.
Nilai tercatat dari deposito yang dibatasi The carrying amount of restricted time deposit,
penggunaannya, utang pembiayaan konsumen, consumer financing payables, and bank loan are
dan utang bank mendekati nilai tercatat karena approaching the carrying value as the interest rate
suku bunga yang dikenakan atas utang charged on the consumer financing and bank loan
pembiayaan konsumen dan utang bank tersebut had an interest rate reflecting the market.
sudah mencerminkan tingkat bunga pasar.
Nilai tercatat investasi pada instrumen utang The carrying amount of the debt investment in bond
obligasi diukur pada biaya perolehan diamortisasi. instrument is measured at amortized cost.
Nilai tercatat penyertaan saham kepada PT The carrying amount of the share investment in PT
Knightsbridge Luxury Development diukur dengan Knightsbridge Luxury Development is measured by
model nilai wajar, sedangkan penyertaan saham the fair value model, while the share investment in
kepada PT Rockfields Properti Indonesia Tbk PT Rockfields Properti Tbk Indonesia is measured
diukur dengan metode ekuitas. by the equity method.
Dalam menghitung laba per saham dilusian, In calculating diluted earnings per share, we use
digunakan instrumen keuangan berupa obligasi financial instruments in the form of convertible bonds.
konversi. Adapun beberapa syarat dan perjanjian As for some important terms and agreements of the
penting dari obligasi konversi sebagai berikut: convertible bonds as follows:
Dilarang melikuidasi entitas dimana obligasi It is prohibited to liquidate the entity in which the
diterbitkan bonds are issued
Dilarang melakukan merger, akuisisi ataupun Do not merge, acquire or purchase any other
membeli aset perusahaan lain dengan jumlah company's assets at a substantial amount
substansial
Dilarang menjual, menyewakan, ataupun melepas Sale, lease, or disposal of assets in significant
aset dalam jumlah signifikan diluar operasi normal amounts beyond the normal operation of the
Perusahaan. Company.
Dilarang menerima hutang dari pihak lain selain dari It is prohibited to accept debt from other parties
pemegang obligasi. other than bondholders.
Risiko utama dari instrumen keuangan Perusahaan The main risks arising from The Company’s financial
adalah risiko tingkat suku bunga, risiko mata uang instruments are interest rate risk, foreign curreny risk,
asing, risiko kredit, risiko likuiditas, risiko tuntutan credit risk, liquidity risk, lawsuits risk, Impairment risk
hukum, risiko penurunan nilai atas konstruksi dalam of construction in progress, permit risk, capital risk,
pengerjaan, risiko perizinan, risiko permodalan dan and risk of extraordinary events due to disease
risiko kejadian luar biasa. Dewan Direksi menelaah outbreaks. The Board of Directors review and approve
dan menyetujui kebijakan untuk mengelola masing- policies for managing each of these risks, which are
masing risiko, sebagaimana dijelaskan secara rinci described in more detail as follows: (continued)
sebagai berikut: (lanjutan)
h. Risiko permodalan h. Capital risk
Perusahaan bertujuan mencapai struktur modal yang The Company aims to achieve an optimal capital
optimal untuk memenuhi tujuan usaha, di antaranya structure in pursuit of its business objectives, which
dengan mempertahankan rasio modal yang sehat, include maintaining healthy capital ratios and
dan maksimalisasi nilai pemegang saham, tanpa maximizing stockholder value, without capital fairness
permodalan yang sehat Perusahaan terancam risiko the company is at risk of bankruptcy due to the risk of
kebangkrutan karena risiko tidak dapat membayar not being able to pay due debts.
utang secara tepat waktu.
i. Risiko kejadian luar biasa akibat wabah penyakit i. Risk of extraordinary events due to disease
outbreaks
Perusahaan mengelola risiko kejadian luar biasa The Company manages the risk of extraordinary
akibat wabah penyakit dengan menerapkan protokol events due to disease outbreaks by implementing
kesehatan pada area operasional serta menghimbau health protocols in the operational area and
vaksinasi bagi para karyawan dan jajaran manajemen recommending vaccinations for employees and the
Perusahaan. Company's management.
46. PERISTIWA SETELAH TANGGAL LAPORAN 46. SIGNIFICANT SUBSEQUENT EVENTS AFTER
KEUANGAN YANG SIGNIFIKAN REPORTING DATE
Perubahan Tarif Pajak Penghasilan Changes in Income Tax Rates
Pada tanggal 29 Oktober 2021, Pemerintah telah On October 29, 2021, The Government Has Imposed
mengesahkan UU No. 7/2021 tentang Harmonisasi UU No. 7/2021 on Harmonization of Taxation
Peraturan Perpajakan. UU No. 7/2021 memuat Regulations. Law No. 7/2021 contains a number of
sejumlah perubahan aturan perpajakan antara lain: changes to tax rules including:
1. tarif pajak penghasilan badan menjadi 22% mulai 1. corporate income tax rate to 22% from the 2022
tahun pajak 2022 dan seterusnya; tax year onwards;
2. kenaikan bertahap tarif Pajak Pertambahan Nilai 2. a gradual increase in the Value Added Tax (VAT)
(PPN) menjadi 11% berlaku mulai 1 April 2022 dan rate to 11% takes effect from 1 April 2022 and 12%
12% berlaku paling lambat 1 Januari 2025 dan; takes effect no later than January 1, 2025 and;
3. Program pengungkapan sukarela Wajib Pajak 3. Voluntary disclosure program of Tax payer
46. PERISTIWA SETELAH TANGGAL LAPORAN 46. SIGNIFICANT SUBSEQUENT EVENTS AFTER
KEUANGAN YANG SIGNIFIKAN (LANJUTAN) REPORTING DATE (CONTINUED)
Peraturan Pemerintah untuk Undang Undang Cipta Regulation for Job Creation Law
Kerja
Pada tanggal 16 Febuari 2021, Peraturan Pemerintah On Febuary 16, 2021, Peraturan Pemerintah (“PP”) No.
(“PP”) No. 35 tahun 2021, “Perjanjian Kerja Waktu 35 of 2021, “Perjanjian Kerja Waktu Tertentu, Alih
Tertentu, Alih Daya, Waktu Kerja, Hubungan Keja dan Daya, Waktu Kerja, Hubungan Keja dan Waktu
Waktu Istirahat, dan Pemutusan Hubungan Kerja” Istirahat, dan Pemutusan Hubungan Kerja” was issued
diterbitkan sebagai peraturan pelaksana, antara lain, as implementing regulation, amoing others, for Law No.
untuk Undang-Undang Nomor 11 Tahun 2020 (Undang- 11 of 2020 (Job Creation Law) enacted in November
Undang Cipta Kerja) yang diundangkan pada 2020. The PP No. 35 of 2021 further regulates the basis
November 2020. PP No. 35 tahun 2021 mengatur lebih for calculating the employee benefits and will have a
lanjut dasar perhitungan imbalan kerja dan akan change impact on the Company’s employee benefits
berdampak perubahan terhadap kewajiban imbalan obligation.
kerja Perusahaan.
Pada tanggal 16 Februari 2021, Peraturan Pemerintah On February 16, 2021, PP No. 9 of 2021 was also
(“PP”) No. 9 Tahun 2021 telah diterbitkan perlakuan issued to provide a legal basis for regulating tax
perpajakan untuk mendukung kemudahan berusaha treatment in supporting ease of doing business and the
serta mendukung percepatan implementasi kebijakan acceleration of the implementation of strategic policies
strategis di bidang perpajakan sebagaimana telah diatur in the taxation sector as stipulated in the Job Creation
dalam UU Cipta Kerja. Ruang lingkup pengaturan Law. The scope of the regulation in this PP includes tax
dalam PP ini meliputi perlakuan perpajakan untuk : treatment for:
a Perlakuan perpajakan di bidang Pajak a Tax Treatment of Income Tax, among others, the
Penghasilan antara lain pengaturan dividen atau arrangement of dividends or other income
penghasilan lain yang dikecualikan dari objek exempted from the Income Tax object applies to
Pajak Penghasilan berlaku untuk yang diterima those received or obtained by individual taxpayers
atau diperoleh oleh Wajib Pajak orang pribadi dan and domestic entities since the enactment of the
badan dalam negeri sejak diundangkannya Job Creation Law;
Undang-Undang Cipta Kerja;
b Perlakuan perpajakan di bidang Pajak b Tax Treatment of Value Added Tax or Value
Pertambahan Nilai atau Pajak Pertambahan Nilai Added Tax and Sales Tax on Luxury Goods,
dan Pajak Penjualan atas Barang Mewah antara among other things, the arrangement of the
lain pengaturan kedudukan nomor induk domicile identification number equal to the
kependudukan dipersamakan dengan Nomor Taxpayer Identification Number in the framework
Pokok Wajib Pajak dalam rangka pembuatan of making a Tax Invoice and crediting Input Tax for
Faktur Pajak dan pengkreditan Pajak Masukan an individual buyer Taxable Entrepreneur; and
bagi Pengusaha Kena Pajak pembeli orang
pribadi; dan
46. PERISTIWA SETELAH TANGGAL LAPORAN 46. SIGNIFICANT SUBSEQUENT EVENTS AFTER
KEUANGAN YANG SIGNIFIKAN (LANJUTAN) REPORTING DATE (CONTINUED)
Peraturan Pemerintah untuk Undang Undang Cipta Regulation for Job Creation Law (continued)
Kerja (lanjutan)
c Perlakuan perpajakan di bidang Ketentuan c Tax Treatment of General Provisions and Tax
Umum dan Tata Cara Perpajakan antara lain Procedures, including changes in administrative
perubahan sanksi administratif dalam sanctions in disclosing untruthful submission of
pengungkapan ketidakbenaran pengisian Surat Tax Returns during the Audit from 50% (fifty
Pemberitahuan pada saat Pemeriksaan dari percent) to the interest rate based on the
50% (lima puluh persen) menjadi tarif bunga reference interest rate with a maximum period of
berdasarkan suku bunga acuan dengan jangka 24 (twenty four) months, and the disclosure of
waktu maksimal 24 (dua puluh empat) bulan, the wrongdoing of the act from 150% (one
dan pengungkapan ketidakbenaran perbuatan hundred and fifty percent) to 100% (one hundred
dari 150% (seratus lima puluh persen) menjadi percent), as well as the request for termination
100% (seratus persen), serta permintaan of the Criminal Investigation in the Field of
penghentian Penyidikan Tindak Pidana di Taxation from a fine of 4 (four) times the amount
Bidang Perpajakan dari denda sebesar 4 of tax to 3 (three) times.
(empat) kali jumlah pajak menjadi 3 (tiga) kali
jumlah pajak
Pada tanggal 17 Februari 2021, sebagai ketentuan lebih On February 17, 2021, as a further provision, the
lanjut, Pemerintah Republik Indonesia telah Government of the Republic of Indonesia has issued
menerbitkan Peraturan Menteri Keuangan (“PMK”) Minister of Finance Regulation (“PMK”) Number 18/
Nomor 18/PMK.03/2021 mengenai Pelaksanaan UU PMK.03/2021 concerning the Implementation of Law
No. 11 Tahun 2020 Tentang Cipta Kerja di Bidang Pajak No. 11 of 2020 Regarding Job Creation in the Fields
Penghasilan, Pajak Pertambahan Nilai dan Pajak of Income Tax, Value Added Tax and Sales Tax on
Penjualan Atas Barang Mewah, Serta Ketentuan Umum Luxury Goods, as well as General Provisions and
dan Tata cara Perpajakan. Taxation Procedures.
Berdasarkan Akta Penyertaan keputusan Pemegang Based on the Deed of Decision of Shareholders No.
Saham No. 20 tanggal 28 Maret 2022 oleh Sandi 20 dated March 28, 2022 by Sandi Guntara Trisna,
Guntara Trisna, S.Kom., SH., MM., M.Kn Notaris di S.Kom., SH., MM., M.Kn Notary in Karawang, the
Karawang, Pemegang Saham menyetujui untuk Shareholders agreed to convert part of the Company’s
mengkonversi sebagian piutang Perusahaan kepada PT receivable to PT Scotia Sentosa Indonesia in the
Scotia Sentosa Indonesia sebesar Rp 1.000.000.000 amount of Rp 1.000.000.000 became the PT Scotia
menjadi saham baru PT Scotia Sentosa Indonesia. Sentosa Indonesia new shares.
2021 2020
ASET LANCAR CURRENT ASSETS
Kas 1.176.244.335 446.111.568 Cash
Piutang usaha Trade receivables
Pihak berelasi 22.000.000.000 14.800.000.000 Related parties
Pihak ketiga - - Third parties
Piutang lain-lain Other receivables
Pihak berelasi 69.550.961.500 33.785.274.072 Related parties
Pihak ketiga - - Third parties
Pajak dibayar dimuka - - Prepaid taxes
Biaya dibayar di muka dan uang muka - 2.000.000.000 Prepaid expense and advances
JUMLAH ASET LANCAR 92.727.205.835 51.031.385.640 TOTAL CURRENT ASSETS
2021 2020
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Account payables
Pihak ketiga 71.057.077 125.453.517 Third parties
Pihak berelasi - - Related parties
Utang pajak 4.450.754 12.325.687 Taxes payables
Beban yang masih harus dibayar 401.892.900 418.774.750 Accrued expenses
JUMLAH LIABILITAS JANGKA
477.400.731 556.553.954 TOTAL CURRENT LIABILITIES
PENDEK
EKUITAS EQUITY
Modal saham – nilai nominal Rp 100
per saham. Modal dasar – Share Capital - par value of Rp 100
8.042.105.600 saham. Modal per share. Authorized –
ditempatkan dan disetor penuh – 8.042.105.600 shares. Issued and
2.010.526.400 saham. 201.052.640.000 201.052.640.000 fully paid - 2.010.526.400 shares.
Tambahan modal disetor 1.331.443.814.238 1.331.443.814.238 Additional paid-in capital
Defisit (58.701.608.464) (110.932.620.553) Deficit
Penghasilan komprehensif lain 270.610.936 49.225.450 Other comprehensive income
JUMLAH EKUITAS 1.474.065.456.710 1.421.613.059.135 TOTAL EQUITY
JUMLAH LIABILITAS DAN
2.396.527.473.802 2.270.796.902.318 TOTAL LIABILITIES AND EQUITY
EKUITAS
2021 2020
Pendapatan 7.200.000.000 7.200.000.000 Revenue
Beban pokok pendapatan - - Cost of revenue
LABA KOTOR 7.200.000.000 7.200.000.000 GROSS PROFIT
BEBAN OPERASI OPERATING EXPENSES
Beban umum dan administrasi (6.151.319.713) (5.439.723.509) General and administrative expenses
Rugi selisih kurs 4.395.066.000 (23.174.361.000) Loss on foreign exchange
Pendapatan operasi lainnya (6.342.984) 1.235.755.934 Other operational income
RUGI OPERASI 5.437.403.303 (20.178.328.575) LOSS FROM OPERATIONS
PENDAPATAN (BEBAN) LAIN-LAIN
OTHER INCOME (EXPENSES) - NET
– BERSIH
Penghasilan komprehensif
Modal saham / Tambahan modal disetor / lainnya / Defisit / Jumlah ekuitas /
Share capital Additional paid-in capital Other comprehensive income Deficit Total equity
Saldo 1 Januari 2020 201.052.640.000 1.331.443.814.238 - (133.759.269.137) 1.398.737.185.101 Balance January 1, 2020
Saldo 31 Desember 2021 201.052.640.000 1.331.443.814.238 270.610.936 (58.701.608.464) 1.474.065.456.710 Balance December 31, 2021
2021 2020
Cash Flows from Operating
Arus Kas dari Aktivitas Operasi
Activities
Penerimaan kas dari pendapatan
33.787.763.434 2.302.477.101 Cash received from interest revenue
bunga
Pembayaran kas kepada
pemasok, karyawan, dan beban Cash paid to suppliers, employees
operasi lainnya (4.096.923.197) (2.231.761.131) and other operational expenses
Pembayaran beban bunga dan Payment for interest expenses and
(1.087.533) (4.211.130)
beban keuangan lainnya other financial expenses
Pembayaran pajak penghasilan (7.874.933) (770.285.372) Payment from income tax
Arus kas bersih yang diperoleh
Net cash flows provided by (used
dari (digunakan untuk) aktivitas 29.681.877.771 (703.780.532)
for) operating activities
operasi