UTANG USAHA Lanj ut an TRADE PAYABLES Cont i nued
T hese Consoli dat ed Fi nancial St at ement s ar e Ori ginall y Issued in Indonesian Langua ge
Ekshibit E 50 Exhi bi t E 50
PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL- TANGGAL 30 SEPTEMBER 2013 DAN 2012
Disaj ikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO T bk
AND SUBSIDIARIES NOT ES TO CONSOLIDAT ED FINANCIAL ST ATEMENTS
30 SEPTEMBER 2013 AND 31 DECEMBER 2012 AND FOR T HE NINE MONT HS PERIOD ENDED
30 SEPT EMBER 2013 AND 2012 Expressed in t housand Rupiah, unless ot herwise st at ed
13.
UTANG LAIN-LAIN
13.
OT HER PAYABLES 30 September 2013
31 Desember 2012 30 Sept ember 2013
31 December 2012 Ut ang lain-lain jangka pendek
Ot her payables - short -t erm Pihak ket iga
T hird parties Rupiah
Rupiah
Cadangan Cat at an 34 55. 539. 800
55.539.800 Reserves Not e 34
Lain-lain 3. 344. 846
1.269.048 Ot hers
J u m l a h 58. 884. 646
56.808.848 T o t a l
Dolar AS US Dollar
Karya Invest ment Pt e. Lt d. 5. 920. 307
4.929.766 Karya Invest ment Pt e. Lt d.
Lain-lain 1. 161. 300
967. 000 Ot hers
J u m l a h 7. 081. 607
5.896.766 T o t a l
J u m l a h 65. 966. 253
62.705.614 T o t a l
14.
BIAYA MASIH HARUS DIBAYAR
14.
ACCRUED EXPENSES
30 September 2013 31 Desember 2012
30 Sept ember 2013 31 December 2012
Rupiah Rupiah
Gaj i 23.080. 776
25. 305.109
Sal ari es
Bunga 3.063. 795
3. 260.874
Int erest
Jamsost ek 1.227. 181
499.665
Empl oyee Soci al Securi t y
Dana Pensiun 569. 897
624.253
Pensi on f und
Lain-lain 10. 000
160.000
Ot hers
27.951. 649 29. 849.901
Dolar AS US Dollar
Bunga 1.126. 690
843.472
Int erest
J u m l a h
29.078. 339 30. 693.373
T o t a l
15.
PERPAJAKAN
15.
T AXATION
a. Paj ak dibayar dimuka
a. Prepai d t axes
30 September 2013 31 Desember 2012
30 Sept ember 2013 31 December 2012
Paj ak Penghasilan Pasal 28A 11.059. 492
1. 555.633 Income Tax Art icl e 28A
Paj ak Pert ambahan Nilai 961. 120
4. 520.831 Val ue Added Tax
J u m l a h 12.020. 612
6. 076.464
T o t a l
T hese Consoli dat ed Fi nancial St at ement s ar e Ori ginall y Issued in Indonesian Langua ge
Ekshibit E 51 Exhi bi t E 51
PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL- TANGGAL 30 SEPTEMBER 2013 DAN 2012
Disaj ikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO T bk
AND SUBSIDIARIES NOT ES TO CONSOLIDAT ED FINANCIAL ST ATEMENTS
30 SEPTEMBER 2013 AND 31 DECEMBER 2012 AND FOR T HE NINE MONT HS PERIOD ENDED
30 SEPT EMBER 2013 AND 2012 Expressed in t housand Rupiah, unless ot herwise st at ed
15. PERPAJAKAN Lanj utan 15. T AXATION Cont inued
b.
Utang paj ak
b.
T axes payabl e
30 September 2013 31 Desember 2012
30 Sept ember 2013 31 December 2012
Paj ak Penghasilan Pasal 21 992.486
4.945. 406 Income Tax Ar t icl e 21
Paj ak Penghasilan Pasal 22 -
14. 516 Income Tax Ar t icl e 22
Paj ak Penghasilan Pasal 23 1.900.464
891. 778 Income Tax Ar t icl e 23
Paj ak Penghasilan Pasal 25 607.701
170. 742 Income Tax Ar t icl e 25
Paj ak Penghasilan Pasal 26 929.491
2.323. 879 Income Tax Ar t icl e 26
Paj ak Penghasilan Pasal 29 -
6.310. 256 Income Tax Ar t icl e 29
Paj ak Penghasilan Pasal 4 2 101.012
79. 557 Income Tax Art i cl e 4 2
Paj ak Pert ambahan Nilai 3.605.266
2.033. 240 Val ue Added Tax
J u m l a h 8.136.420
16.769. 374 T o t a l
c.
Paj ak kini
c.
Curr ent t a x
Rekonsil i asi ant ar a r ugi sebel um paj ak penghasil an sepert i yang di saj ikan dal am l apor an l aba rugi
komprehensif konsol idasi an dan penghasil an kena paj ak unt uk peri ode yang berakhir 30 Sept ember 2013
dan 2012 adal ah sebagai beri kut : A r econci l i at i on bet ween pr of i t l oss bef or e i ncome
t ax as pr esent ed i n t he consol i dat ed st at ement s of compr ehensi ve i ncome and t axabl e i ncome f or t he
per i ods ended 30 Sept ember 2013 and 2012, ar e as f ol l ow :
3 0 Se pt e mber 2 0 1 3 3 0 Sept e mbe r 2 0 1 2
30 Sept ember 20 13 30 Sept ember 2 012
Rugi seb elum paj ak p enghasi lan Loss bef or e i ncom e t ax per
m enur ut l ap or an l aba r ugi consol i d at ed st at em ent s of
kom pr ehensif konsol id asian 287. 973. 072
92. 955. 598 com p r eh ensi ve i ncom e
Rugi ent i t as anak Loss of su bsi di ar i es
seb elum paj ak p enghasi lan 253. 614. 477
86. 148. 031 bef or e i ncom e t ax
Rugi Per usahaan seb elum Th e Com panys l oss b ef or e
paj ak p enghasilan 34. 358. 595
6. 807. 567 i ncom e t ax
Be da w akt u T iming dif f er ence
Dep r eci at i on of pr oper t y, pl ant Penyusut an aset t et ap
73. 499 642. 169
and equ i pm ent Im b al an p asca k er j a
1. 587. 746 1. 191. 894
Post em p l oyee benef i t 1. 661. 245
1. 834. 063
T hese Consoli dat ed Fi nancial St at ement s ar e Ori ginall y Issued in Indonesian Langua ge
Ekshibit E 52 Exhi bi t E 52
PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL- TANGGAL 30 SEPTEMBER 2013 DAN 2012
Disaj ikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO T bk
AND SUBSIDIARIES NOT ES TO CONSOLIDAT ED FINANCIAL ST ATEMENTS
30 SEPTEMBER 2013 AND 31 DECEMBER 2012 AND FOR T HE NINE MONT HS PERIOD ENDED
30 SEPT EMBER 2013 AND 2012 Expressed in t housand Rupiah, unless ot herwise st at ed
15. PERPAJAKAN Lanj utan
15. TAXAT ION Cont i nued
c.
Paj ak kini
c.
Curr ent t a x 3 0 Se pt e m be r 2 0 1 3
3 0 Se pt e m be r 2 0 1 2 3 0 Sept ember 2 0 1 3
3 0 Sept ember 2 0 1 2 Be da t e t ap
Per ma nent di f f er ence
Bunga PSAK 50 55 25. 527. 900
- Int er est of PSAK 50 55
Kar yaw an l ain-l ain 60. 057
27. 818 Ot h er em p l oyee ex pense
Gaj i dan t unj angan 24. 691
140. 147 Sal ar y and al l ow ance
List r ik, air dan k om unik asi 4. 622
7. 266 com m uni cat i on
Rep r esent asi d an j am uan 12. 631
1. 500 Rep r esent at i on and ent er t ai nm ent
Oper asional kant or 51. 336
313. 276 Of f i ce oper at i onal
Pengem bangan l ingkungan sosia 73. 499
33. 668 Soci al devel opm ent
Tr anspor t asi d an Tr ansp or t at i on and
per j alanan d inas -
2. 574 b usi ness t r avel l i ng
Pendap at an b unga 5. 997. 743
361. 733 Int er est i ncom e
Angsur an p ok ok sew a Inst al l m ent of pr i nci p al
pem b iayaan 70. 598
63. 268 f i nanci al l ease
19. 686. 395 101. 247
Tak sir an r ugi f iskal 13. 010. 955
4. 872. 258 Est i m at ed t axab l e l oss
Paj ak p enghasilan d ib ayar dim uk a Paym ent of i ncom e t axes
Paj ak p enghasilan - Pasal 23 4. 681. 448
331. 260 Incom e t ax - Ar t i cl e 23
Paj ak p enghasilan - Pasal 25 109. 156
103. 793 Incom e t ax - Ar t i cl e 25
4. 790. 604 435. 053
Tak sir an paj ak p enghasil an Est i m at ed t ax abl e i ncom e
pasal 28A 4. 790. 604
435. 053 ar t i cl e 28A
3 0 Se pt e m be r 2 0 1 3 3 1 De se m be r 2 0 1 2
3 0 Sept ember 2 0 1 3 3 1 December 2 0 1 2
Ut ang paj ak pe nghasilan Income t a x pa ya ble
pasal 2 9 a r t icle 2 9
Per usahaan -
114. 518 The Com pany
Ent it as anak -
6. 195. 738 The su bsi di ar i es
J u m l a h
- 6. 310. 256
T o t a l 3 0 Se pt e m be r 2 0 1 3
3 0 Se pt e m be r 2 0 1 2 3 0 Sept ember 2 0 1 3
3 0 Sept ember 2 0 1 2 Be ban paj ak penghasilan
Income t a x
Per usahaan -
- The Com pany
Ent it as anak -
4. 338. 351 The su bsi d i ar i es
J u m l a h -
4. 338. 351 T o t a l