Business Plan 2021

ACTIVITY PLAN Prepared By: Checked By: Approved By:
Tahun 2021

FINANCE , ACCOUNTING & TAX DIVISION Dongani Napitupulu Lusiana Krisgianto Lilikwargawidjaja
TAX Interim Tax Dept Head FAT Deputy Div Head Direktur Utama

NO KPI FROM OYP KPI DEPARTMENT MEASUREMENT UOM TARGET STRATEGIC ACTIVITY PLAN PIC DELIVERABLE DUE DATE 1234 TARGET ACTIVITY PLAN 2021 9 10 11 12
DIVISION DESCRIPTION 2021 INITIATIVE 5678

Financial Perspective

1 F2.5.2 Controlled F2.5.2.1 Monthly Controlled (Budget dept - realisasi % 2% 1. Membuat laporan analisa pemakaian budget Novita Laporan Analisa Jan-Des 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2%
Expense (Opex) Expense budget) / budget dept (98%) Pemakaian Budget

2. Membuat laporan pemakaian budget bulanan Novita Laporan Analisa Jan-Des tgl 10 tgl 10 tgl 10 tgl 10 tgl 10 tgl 10 tgl 10 tgl 10 tgl 10 tgl 10 tgl 10 tgl 10
(kecuali biaya pajak dan biaya konsultan) dan Pemakaian Bulanan
PDCA untuk over budget

Customer Perspective

2 C3.5 On Time C3.5.3 Faktur Pajak
Delivery Report
Variance
Monthly Delivery Pengiriman report sesuai Amount / 0/W+2 (PKP)/ 1. Distribusi Faktur Pajak (FP) dan Lampiran 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP) 0/W+2 (PKP)
C3.5.3.1 Report E-Faktur deadline Deadline M+5 (NON PKP) Tepat Waktu (PKP dan Non PKP) dan lampiran
Settlements efaktur Fabiola Laporan Distribusi FP Jan-Des / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON / M+5 (NON
Pajak dan lampiran
2. Membuat PICA untuk setiap keterlambatan PKP) PKP) PKP) PKP) PKP) PKP) PKP) PKP) PKP) PKP) PKP) PKP)
pengiriman FP
3. Membuat Laporan Pemakaian Nomer Seri FP Fabiola Laporan PICA FP Jan-Des M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8
(NSFP)
Fabiola Laporan Pemakaian NSFP Jan-Des M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8 M+8
4. Monitoring Dashboard FP Fabiola Jan-Des M+10 M+10 M+10 M+10 M+10 M+10 M+10 M+10 M+10 M+10 M+10 M+10
Monitoring Laporan
Variance 1. Distribusi Bukti Potong (BP) Tepat Waktu Dashboard FP
Amount/
Monthly Delivery Pengiriman report sesuai Deadline 0/M+25 2. Membuat PICA untuk setiap keterlambatan Wiena Laporan Distribusi BP Jan-Des 0/M+25 0/M+25 0/M+25 0/M+25 0/M+25 0/M+25 0/M+25 0/M+25 0/M+25 0/M+25 0/M+25 0/M+25
C3.5.3.2 Report E-Bukti deadline Settlements pengiriman BP
3. Monitoring Dashboard BP
Potong

Wiena Laporan PICA BP Jan-Des M+26 M+26 M+26 M+26 M+26 M+26 M+26 M+26 M+26 M+26 M+26 M+26
Wiena Jan-Des M+27 M+27 M+27 M+27 M+27 M+27 M+27 M+27 M+27 M+27 M+27 M+27
Monitoring Laporan
Dashboard BP

Internal Business Process Perspective

I2.2 Accuracy & Review & Analyze 100%/end of
Monthly Financal month +4
3 deadline Financial I2.2.1 Statement Submission day (working % / work days
Statement & Audit I2.2.1.1 days) (working days)
Related Party
Report Transaction Variance amount/
Reconciliation Submission date after
Report (Trade,Non closing Amount/ 0/CD+10 1.Membuat laporan Related Party Transaction Anti Laporan RPT Jan-Des 0/CD+10 0/CD+10 0/CD+10 0/CD+10 0/CD+10 0/CD+10 0/CD+10 0/CD+10 0/CD+10 0/CD+10 0/CD+10 0/CD+10
trade) Days (RPT)
Variance amount/
I2.2.1.2 VAT Reconciliation Submission date after Amount/ 0/CD+45 1.Membuat Laporan Perubahan SPM PPN Anti / Laporan Comparable TB Jan-Des 0/CD+45 0/CD+45 0/CD+45 0/CD+45 0/CD+45 0/CD+45 0/CD+45 0/CD+45 0/CD+45 0/CD+45 0/CD+45 0/CD+45
closing Days 0/CD+30 Fabiiola dan SPM PPN Keluaran Jan-Des
Witholding Tax & Variance amount/ 1.Membuat laporan Perubahan WHT SPM PPh 21, Jan-Des 0/CD+30 0/CD+30 0/CD+30 0/CD+30 0/CD+30 0/CD+30 0/CD+30 0/CD+30 0/CD+30 0/CD+30 0/CD+30 0/CD+30
I2.2.1.3 Prepaid Submission date after Amount/ 0 23, Final Novita Laporan Comparable TB Jan-Des
closing Days 100% vs SPM PPh 21, PPh 23
Reconciliation 1. Membuat Proyeksi Laporan Keuangan dan PPh Final
Amount berdasarkan data Budget/ Rolling Budget jika ada
I2.2.1.4 CIT Planning/PPh25 Overpayment 1. Filing Monitoring (record keeping) DNA Proyeksi Laporan PPh 25 M+20 M+20 M+20 M+20 M+20 M+20 M+20 M+20 M+20 M+20 M+20 M+20
installment % 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

I2.2.1.5 Filling Monitoring Completed Novita Filing Report

I2.2.2 DA Motora Audit Submission Date Date 31-Mar-21 2. Finalisasi Audit Report Motora DNA Laporan Audit Mar tgl 31
I2.2.2.1 Report Anti Feb
Finalisasi Audit 2.1 Perhitungan Penyusutan Fiskal Wiena Laporan Penyusutan Feb
Report Motora dan 2.2 Rekon Penjualan (Nota Retur dan Diskon) DNA Laporan Rekon Penjualan Feb tgl 28
keakuratan data DNA Feb tgl 28
2.3 Rekon HPP ((Pembelian SP Div, Mutasi HPP) DNA Laporan Rekon HPP Feb tgl 28
2.4 Rekon Opex (Biaya Direct Gift dan PPN Novita Feb tgl 28
Keluaran) Novita Laporan Rekon Opex Feb tgl 28
2.5 Rekon Transaksi Berelasi (suku bunga dan Novita Laporan Rekon Transaksi Feb tgl 28
dasar penetapan) Novita Berelasi Feb tgl 28
2.6 Rekap Prepaid Pajak PPh Ps 22 dan Novita Laporan Prepaid Pajak Feb tgl 28
rekonsiliasi bikin memo writte off Novita PPh Ps 22 Feb tgl 28
2.7 Rekap Prepaid Pajak PPh Ps 23 dan Laporan Prepaid Pajak tgl 28
rekonsiliasi bikin memo writte off PPh Ps 23 tgl 28
2.8 Finalisasi Rekon Hutang Pajak PPh 21 Rekon Hutang Pajak
2.9 Finalisasi Rekon Hutang Pajak PPh 23 Rekon Hutang Pajak
2.10 Finalisasi Rekon Hutang Pajak PPh Final Rekon Hutang Pajak
2.11 Finalisasi Rekon Hutang Pajak PPh 22 Rekon Hutang Pajak

NO KPI FROM OYP KPI DEPARTMENT MEASUREMENT UOM TARGET STRATEGIC ACTIVITY PLAN PIC DELIVERABLE DUE DATE 1 2 3 4 TARGET ACTIVITY PLAN 2021 9 10 11 12
DIVISION DESCRIPTION Date 2021 INITIATIVE tgl 28 5678
Feb tgl 28 tgl 28 tgl 30 tgl 30 tgl 31 tgl 30 tgl 31
IDR <80 JT 2.12 Finalisasi Rekon Hutang Pajak PPN Keluaran Wiena Rekon Hutang Pajak Feb tgl 28
DNA Draft Laporan Audit tgl 28 tgl 28 tgl 15 tgl 10 tgl 10 tgl 10 tgl 10
2.13 Pemeriksaan Draft Audit Report Motora tgl 28
DAM Consolidated bagian perpajakan tgl 28 tgl 28 tgl 30 tgl 10 tgl 10 tgl 10 tgl 31
Audit Report tgl 28 tgl 28 tgl 30 100% 100% 100% tgl 10
I2.2.3 tgl 10 tgl 28 100% 100% 100% 100%
tgl 28 tgl 10 tgl 28 tgl 28 tgl 28 100%
Finalisasi Audit Submission Date 30-Apr-21 3. Finalisasi Audit Report Mustika DNA Laporan Audit Apr tgl 10 tgl 28 tgl 30 tgl 4 tgl 4 tgl 4
I.2.2.3.1 Report Mustika dan 20,400,000 100% tgl 10 tgl 4 tgl 4 tgl 4 tgl 28
3.1 Perhitungan Penyusutan Fiskal Mar 100% tgl 31 100% tgl 4 tgl 4 tgl 4 tgl 4
keakuratan data 3.2 Rekap Hutang, Bunga Pinjaman dan Modal Mar 100% tgl 28 tgl 28 tgl 28 tgl 4
(PMK 169) Mar tgl 28 tgl 15 tgl 18 tgl 18 tgl 18 tgl 4
3.3 Perhitungan Investasi dan Bunga Pinjaman Anti Laporan Penyusutan Mar tgl 4 tgl 28 tgl 25 tgl 25 tgl 25 tgl 28
3.4 Rekon Transaksi Berelasi (suku bunga dan DNA Mar tgl 4 tgl 10 tgl 4 tgl 25 tgl 25 tgl 25 tgl 18
dasar penetapan) Laporan PMK 169 Mar tgl 4 tgl 4 tgl 25 tgl 25 tgl 25 tgl 25
3.5 Rekap Prepaid Pajak PPh Ps 23 dan DNA Mar tgl 28 tgl 15 tgl 4 tgl 25
rekonsiliasi bikin memo writte off Laporan Perhitungan Mar tgl 18 tgl 10 tgl 28 tgl 25
3.6 Finalisasi Rekon Hutang Pajak PPh 21 DNA Investasi Mar tgl 25 100% tgl 18
3.7 Finalisasi Rekon Hutang Pajak PPh 23 Laporan Rekon Transaksi Apr tgl 25 100% tgl 25
3.8 Finalisasi Rekon Hutang Pajak PPh Final Wiena Berelasi tgl 25 tgl 25
3.9 Finalisasi Rekon Hutang Pajak PPN Keluaran Wiena Laporan Prepaid Pajak tgl 28 tgl 25
3.10 Pemeriksaan Draft Audit Report Mustika Wiena PPh Ps 23 tgl 4
bagian perpajakan Wiena Rekon Hutang Pajak tgl 4
Wiena Rekon Hutang Pajak tgl 4
Rekon Hutang Pajak tgl 28
DNA tgl 18
Rekon Hutang Pajak tgl 25
tgl 25
Draft Laporan Audit tgl 25

I2.2.4 Tax Monitoring Jumlah Denda 4. Tax Reporting
Company Tax
Ketepatan waktu penyetoran dan pelaporan pajak
(denda pajak STP diluar pemeriksaan dibawah Novita Laporan Denda Pajak Feb-Des 0 tgl 31 tgl 30 tgl 31 tgl 31
budget)
- PT Daya Adicipta Motora: DNA Laporan SPT Apr tgl 10 tgl 10 tgl 10 tgl 31 tgl 10
DNA Laporan Keuangan Mar tgl 10
- Pembuatan SPT Tahunan Badan Proyeksi Feb tgl 10
1.1. Proyeksi Laporan Keuangan Novita Daftar Nominatif Feb 100%
Entertainment Jul 100%
1.2. Daftar Nominatif Entertainment Wiena Jan-Des
DNA Daftar Nominatif Promosi tgl 28
1.3. Daftar Nominatif Promosi Novita Apr tgl 4
1.4. TP Doc Laporan TP Doc Mar tgl 4
- Laporan STP dan perhitungan denda dan Aug tgl 4
penyebabnya Laporan STP Des tgl 28
Jan-Des tgl 18
- PT Daya Adicipta Mustika DNA Laporan SPT Jan-Des tgl 25 tgl 10 tgl 10 tgl 10 tgl 31
- Pembuatan SPT Tahunan Badan DNA Laporan Keuangan Jan-Des tgl 25 100% 100% 100%
DNA Proyeksi tgl 25 tgl 10
1.1. Proyeksi Laporan Keuangan Wiena Laporan TP Doc 100% 100% 100% 100%
1.2. TP Doc Novita Laporan CBCR 100%
1.3. Report CBCR Fabiola
- Laporan STP dan perhitungan denda dan Laporan STP
penyebabnya DNA
- Pembayaran PBB Rekap Pembayaran PBB
- Membuat Laporan Penghasilan Final dan Laporan Penghasilan Final
Penghasilan Bukan Obyek Pajak dan Penghasilan Bukan
Obyek Pajak

5. Tax Review Novita Data Accounting dan Lap Jan-Des tgl 28 tgl 28 tgl 28 tgl 28
Pajak
PT Daya Adicipta Motora Anti Data Accounting dan Lap Jan-Des tgl 4 tgl 4 tgl 4 tgl 4
1 Rekonsiliasi Pajak Dibayar Dimuka dan Anti Pajak Jan-Des tgl 4 tgl 4 tgl 4 tgl 4
keakuratan data Anti Jan-Des tgl 4 tgl 4 tgl 4 tgl 4
Novita Data Accounting dan Lap Jan-Des tgl 28 tgl 28 tgl 28 tgl 28
2 Rekonsiliasi dengan data accounting Novita Pajak Jan-Des tgl 18 tgl 18 tgl 18 tgl 18
Data Accounting dan Lap
- Utang PPh Wiena Pajak Jan-Des tgl 25 tgl 25 tgl 25 tgl 25
- PPN Masukan Novita Data Accounting dan Lap Jan-Des tgl 25 tgl 25 tgl 25 tgl 25
- Penjualan, Retur dan PPN Keluaran Novita Pajak Jan-Des tgl 25 tgl 25 tgl 25 tgl 25
3 Rekonsiliasi Pendapatan dengan Pajak Dibayar Data Accounting dan Lap
Dimuka dan keakuratan data Pajak
4 Rekonsiliasi Biaya dengan Hutang Pajak Data Accounting dan Lap
Penghasilan dan keakuratan data Pajak
5 Ekulisasi Penjualan SPM PPN dengan Lap Data Accounting dan Lap
Keuangan dan keakuratan data Pajak

5.1 Rekon Penjualan, Nota Retur dan Diskon

5.2. Rekon HPP termasuk Pembelian SP Div,
Mutasi HPP
5.3. Rekon Opex termasuk Biaya Direct Gift vs
PPN Keluaran

NO KPI FROM OYP KPI DEPARTMENT MEASUREMENT UOM TARGET STRATEGIC ACTIVITY PLAN PIC DELIVERABLE DUE DATE 1 2 3 4 TARGET ACTIVITY PLAN 2021 9 10 11 12
DIVISION DESCRIPTION 2021 INITIATIVE tgl 28 5678
tgl 4 tgl 28 tgl 28 tgl 28 tgl 28 tgl 28 tgl 28 tgl 28
PT Daya Adicipta Mustika Novita Data Accounting dan Lap Jan-Des tgl 28 tgl 4 tgl 4 tgl 4 tgl 28 tgl 28 tgl 28 tgl 28 tgl 4 tgl 4 tgl 4 tgl 4
1 Rekonsiliasi Pajak Dibayar Dimuka dan Wiena Pajak Jan-Des tgl 18 tgl 28 tgl 28 tgl 28 tgl 4 tgl 4 tgl 4 tgl 4 tgl 28 tgl 28 tgl 28 tgl 28
keakuratan data Novita Data Accounting dan Lap Jan-Des tgl 25 tgl 18 tgl 18 tgl 18 tgl 28 tgl 28 tgl 28 tgl 28 tgl 18 tgl 18 tgl 18 tgl 18
2 Rekonsiliasi Hutang Pajak Penghasilan (WHT) Wiena Pajak Jan-Des tgl 25 tgl 25 tgl 25 tgl 18 tgl 18 tgl 18 tgl 18 tgl 25 tgl 25 tgl 25 tgl 25
dan keakuratan data Wiena Data Accounting dan Lap Jan-Des 0 tgl 25 tgl 25 tgl 25 tgl 25
3 Rekonsiliasi Pendapatan dengan Pajak Dibayar Pajak
Dimuka dan keakuratan data Data Accounting dan Lap 1
4 Rekonsiliasi Biaya dengan Hutang Pajak Pajak
Penghasilan dan keakuratan data Data Accounting dan Lap 3.9
5 Ekulisasi Penjualan SPM PPN dengan Lap Pajak 0%
Keuangan dan keakuratan data 0

4 I2.7 Improvement I2.7.1 Improvement (Total cost saving dari Rp 13,304,190 1. Membuat Laporan Value Improvement DNA laporan Improvement Jan-Des 2 0 902,769 1,041,743 1,307,396 1,307,396 1,307,396 1,402,867 1,402,867 1,402,867 1,614,445 1,614,445
Benefit/NQI Benefit/NQI improvement/Total periode
improvement- in month) + 100%
actual monthly cost saving
after closing project

Learning & Growth Perspective

5 L1.1 Cadre L1.1.1 Cadre Availability Number of cadre #1 1 Develop number of cadre DNA Struktur Organisasi Jan
Availability 2 Apply regular coaching & counselling DNA Des
3 Develop effectiveness training matrix DNA Laporan Coaching & Des
Conselling 100%
1. Mengukur Proses Pengerjaan Faktur Pajak Laporan Keikutsertaan Jan-Des 100%
Training
3.9 3.9 3.9 3.9 3.9 3.9 3.9 3.9 3.9 3.9 3.9
6 L1.4.5 FAT L1.4.5.1 Faktur Pajak Jumlah faktur pajak yang Jumlah faktur / 3.9 Fabiola Laporan Productivity
Productivity Productivity diproses sampai naik ke menit 82.5%
portal dibagi jumlah waktu
kerja yang dibutuhkan 18

L2.1 Employee Employee Persentase karyawan yang % Blue/4
Involvement terlibat improvement / # idea/person
7 L2.1.1 Involvement in jumlah karyawan 1 Jumlah Employee Involvement All team Laporan dari MD Jan-Des 5% 10% 10% 5% 10% 5% 10% 5% 10% 5% 5%
2 Number of Improvement idea All team Jan-Des 0
Improvement idea Number of Idea 3 Number of QCC / QCP / PPS / QCL/ Inteks / 5R All team
L2.1.1 Number of Number of
Improvement idea L2.1.1.1 Improvement idea 3030304032

Number of QCC / Number of QCC / QCP / PPS #
/ QCL/ Inteks / 5R
L2.1.2.2 QCP / PPS / QCL/ 1

Inteks / 5R

8 L2.2 SHE & 5R L2.2.1 SHE & 5R SHE = Hasil audit SHE Index 1 Review HIRA (1 Report) DNA Report HIRA Feb 1
Implementation 5R = Average hasil audit 5R 11
all area 2 Follow up PICA HIRA (1 Report) DNA Report HIRA Feb, Apr 1
3 Coaching & Conselling (1x C&C) DNA Report Coaching & Feb
AMI SOP, IK, Form, Hasil Audit AMI = Jumlah 4 Genba 5R DNA Conselling 1 1
Kriteria Penilaian SOP yang comply / Total 5 PIC&Area 5R dan PIC nya akan ditraining (2 PIC DNA Report Genba Mar, Ags 1
Compliance AMI SOP Trained) DNA List of Employee Trained Jan 1 1
5.1 Gudang Pajak DNA Laporan Genba 1
5.2 Office Pajak Laporan Genba Mar, Sep
Apr, Okt
Review Internal Process
9 L2.3 AMI L2.3.1 % 100%
1 Review SOP Pajak (100% updated)
100% 2 Self Assessment AMI (100% Comply) DNA SOP revisi Mei 100% 100%
52% 3 Melengkapi Aktivitas Baru yang belum ada SOP DNA PICA SOP Jun
100% dan IK DNA PICA & SOP Revisi Des 100%

10 L3.1 Project Charter L3.1.1 Project Charter
Completion Completion

L3.1.1 DAM - FAT BPR BRD BRD % - Analisa Aplikasi terkait informasi perpajakan DNA Laporan BRD Des 100%
% - Analisa Aplikasi terkait informasi perpajakan DNA Implemented Des 52%
L3.1.1 DAM - FAT BPR Implemented % MDMS FAT - Review Flow proses All Team Report RPA Jan
L3.2.1 Implementation Penyelesaian Project RPA - RPA Project by user All Team RPA Des 1
11 L3.2 RPA Project RPA Project
Completion Completion