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