PERPAJAKAN lanjutan TAXATION PERPAJAKAN lanjutan TAXATION continued

are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Priode yang Berakhir pada Tanggal-tanggal 31 Maret 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 34 12. PERPAJAKAN lanjutan 12. TAXATION continued b. Hutang pajak b. Taxes payable 2010 2009 Pajak penghasilan - pasal 21 1.431.820 899.863 Income tax - article 21 Pajak penghasilan - pasal 2326 297.459 279.743 Income tax - article 2326 Pajak penghasilan - pasal 42 28 9.834 Income tax - article 42 Pajak penghasilan - pasal 25 12.451.430 6.094.655 Income tax - article 25 Pajak penghasilan - pasal 29 18.301.346 69.948.724 Income tax - article 29 Pajak Pertambahan Nilai - Keluaran 2.116.072 2.675.915 Value Added Tax - Out Jumlah 34.598.155 79.908.734 Total c. Komponen beban manfaat pajak penghasilan badan c. Components of corporate income tax expense benefit 2010 2009 Tahun berjalan Current Perusahaan - 595.094 The Company Anak perusahaan 18.487.897 8.749.773 Subsidiaries Sub-jumlah 18.487.897 9.344.867 Sub-total Tangguhan Deferred Perusahaan - - The Company Anak perusahaan 4.970.017 200.844 Subsidiaries Sub-jumlah 4.970.017 200.844 Sub-total Jumlah 13.517.880 9.144.023 Total d. Pajak penghasilan badan d. Corporate income tax Rekonsiliasi antara laba konsolidasi sebelum beban pajak penghasilan badan seperti yang tercantum dalam laporan laba rugi konsolidasi dan taksiran laba kena pajak Perusahaan tahun berjalan adalah sebagai berikut: The reconciliation between the consolidated income before corporate income tax expense as shown in the consolidated statements of income and the current estimated taxable income of the Company is as follows: are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Priode yang Berakhir pada Tanggal-tanggal 31 Maret 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 35 12. PERPAJAKAN lanjutan 12. TAXATION continued d. Pajak penghasilan badan lanjutan d. Corporate income tax continued 2010 2009 Laba konsolidasi sebelum beban Consolidated income before pajak penghasilan badan 56.770.548 22.882.811 corporate income tax expense Laba Anak perusahaan sebelum Income of Subsidiaries before beban pajak penghasilan badan 62.378.708 15.978.954 corporate income tax expense Laba rugi Perusahaan sebelum Income loss before corporate income beban pajak penghasilan badan 5.608.160 6.903.857 tax expense for the Company Beda tetap Permanent differences Pendapatan bunga yang Interest income dikenakan pajak final 235.563 4.834.106 already subjected to final tax Biaya yang tidak dapat dikurangkan 62.022 55.585 Non-deductible expenses Jumlah beda tetap 173.541 4.778.521 Total permanent differences Beda temporer - - Total temporary differences Taksiran laba rugi kena pajak 5.781.701 2.125.336 Estimated taxable income loss Perusahaan The Company Taksiran laba rugi kena pajak 5.781.701 2.125.336 Estimated taxable income loss Beban pajak penghasilan - tahun berjalan - 595.094 Income tax expense - current Dikurangi: pajak penghasilan dibayar dimuka 1.934.089 1.866.986 Less: prepayment of income taxes Taksiran hutang pajak penghasilan 1.934.089 1.271.892 Estimated income tax payable Taksiran hutang pajak penghasilan Estimated income tax payable Perusahaan - - The Company Anak perusahaan 18.301.346 69.948.724 Subsidiaries Jumlah 18.301.346 69.948.724 Total Taksiran tagihan pajak penghasilan Estimated claims for tax refund Perusahaan 32.921.555 5.363.553 The Company Anak perusahaan 34.391.185 2.999.239 Subsidiaries Jumlah 67.312.740 8.362.792 Total Taksiran tagihan pajak penghasilan merupakan kelebihan pembayaran pajak, yang menurut pendapat manajemen Grup dapat diperoleh kembali. Estimated claims for tax refund represent claims for overpayments of income taxes which the Group’s management believes can be recovered. are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Priode yang Berakhir pada Tanggal-tanggal 31 Maret 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 36 12. PERPAJAKAN lanjutan 12. TAXATION continued