AKTIVA TETAP FIXED ASSETS
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2007 and 2006
Expressed in thousands of Rupiah, unless otherwise stated
38
10. AKTIVA TETAP lanjutan 10. FIXED ASSETS continued
Beban penyusutan aktiva tetap dan amortisasi tanaman menghasilkan dibebankan ke akun-akun
berikut ini: Depreciation of fixed assets and amortization of
mature plantations were charged to the following accounts:
2007 2006
Beban pokok penjualan 77.408.087
41.999.185 Cost of sales
Beban operasi 1.237.532
1.207.590 Operating expenses
Jumlah 78.645.619
43.206.775 Total
Pada tanggal
31 Desember
2007, Grup
mengasuransikan bangunan, pabrik, mesin, alat- alat berat, kendaraan dan peralatan kantor atas
risiko kebakaran dan risiko lainnya dengan jumlah pertanggungan sebesar Rp501.136.716 dimana
menurut pendapat manajemen cukup untuk menutup kemungkinan kerugian yang timbul dari
risiko aktiva tetap tersebut.
As of December 31, 2007, buildings, machinery, vehicles and office equipment were covered by
insurance against losses from fire and other risks under blanket policies with insurance coverage
totaling
of Rp501,136,716,
which in
the management’s opinion, is adequate to cover
possible losses from such risk.
11. HUTANG USAHA - pihak ketiga 11. TRADE PAYABLES - third parties
2007 2006
Pihak ketiga: Third parties:
Petani - Rupiah 167.152.811
16.760.408 Farmers - Rupiah
Pemasok Suppliers
Rupiah 13.769.604
3.860.079 Rupiah
Dolar AS 19.403.183
15.291.183 US Dollar
Euro -
97.882 Euro
Ringgit -
2.347 Ringgit
Jumlah 200.325.598
36.011.899 Total
Hutang usaha pada petani merupakan hutang atas pembelian TBS dari para petani Plasma.
Sedangkan hutang usaha pada pemasok sebagian besar merupakan hutang atas pembelian
pupuk dan suku cadang. Trade payables to farmers represent payables for
purchasing FFB from Plasma farmers, while trade payables to suppliers mostly represent payables
from purchasing fertilizers and spare parts.
Analisa umur hutang dagang adalah sebagai berikut:
An aging analysis of trade payables was as follows:
2007 2006
Jatuh tempo 1 - 30 hari 173.933.665
33.977.119 Due within 1 - 30 days
Jatuh tempo 31 - 60 hari 10.009.843
1.958.035 Due between 31 - 60 days
Jatuh tempo 61 - 90 hari 6.745.145
3.650 Due between 61 - 90 days
Jatuh tempo 90 hari 9.636.945
73.095 Due after 90 days
Jumlah 200.325.598
36.011.899 Total
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2007 and 2006
Expressed in thousands of Rupiah, unless otherwise stated
39
12. UANG MUKA PENJUALAN 12. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima sehubungan dengan penjualan minyak
kelapa sawit, inti sawit dan kecambah dari: Sales advances represent advances received in
relation to sales of CPO, PK and germinated seeds from:
2007 2006
PT Musim Mas 29.046.363
- PT Musim Mas
CV Sinar Laut 13.415.814
- CV Sinar Laut
PT Kharisma Buana Raya 9.865.520
- PT Kharisma Buana Raya
PT Sinar Alam Permai 9.446.539
805.241 PT Sinar Alam Permai
PT Asianagro Agung Jaya 2.418.639
2.117.521 PT Asianagro Agung Jaya
PT Aman Jaya Perdana 2.287.500
- PT Aman Jaya Perdana
PT Sinar Jaya Inti Mulia 1.555.301
1.264.023 PT Sinar Jaya Inti Mulia
CV Bangun Jaya Mandiri 1.014.000
- CV Bangun Jaya Mandiri
PT Indokarya Internusa 667.314
- PT Indokarya Internusa
PT Sarana Titian Permata 525.000
- PT Sarana Titian Permata
Lainnya di bawah Rp500.000 3.945.291
2.031.713 Others below Rp500,000 each
Jumlah 74.187.281
6.218.498 Total
13. PERPAJAKAN 13. TAXATION
a Pajak dibayar dimuka a Prepaid taxes
2007 2006
Pajak Pertambahan Nilai - Masukan 2.170.252
492.673 Value Added Tax - In
b Hutang pajak b Taxes payable
2007 2006
Pajak Pertambahan Nilai - Keluaran 13.742.872
1.338.510 Value Added Tax - Out
Pajak penghasilan - pasal 21 1.029.227
608.375 Employee income tax - article 21
Pajak penghasilan - pasal 2326 494.671
55.215 Withholding income tax - article 2326
Pajak penghasilan - pasal 25 2.487.236
1.892.309 Income tax - article 25
Pajak penghasilan - pasal 29 58.398.611
26.044.106 Corporate income tax - article 29
Lain-lain 279.932
136.000 Others
Jumlah 76.432.549
30.074.515 Total