PERPAJAKAN TAXATION PERPAJAKAN lanjutan TAXATION continued
are in Indonesian language.
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended June 30, 2010 and 2009
Expressed in thousands of Rupiah, unless otherwise stated
35
10. HUTANG USAHA - PIHAK KETIGA 10. TRADE PAYABLES - THIRD PARTIES
Analisa umur hutang dagang adalah sebagai berikut:
An aging analysis of trade payables is as follows:
2010 2009
Jatuh tempo 1 - 30 hari 126.325.050
141.719.347 Due within 1 - 30 days
Jatuh tempo 31 - 90 hari 11.399.185
12.788.016 Due between 31 - 90 days
Jatuh tempo 90 hari 22.020
3.542.844 Due after 90 days
Jumlah 137.746.255
158.050.207 Total
11. UANG MUKA PENJUALAN 11. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan sehubungan dengan
penjualan minyak kelapa sawit, inti sawit dan kecambah.
Sales advances represent advances received from customers in relation to sales of crude palm oil,
palm kernel and germinated seeds.
12. PERPAJAKAN 12. TAXATION
a. Pajak dibayar
dimuka a.
Prepaid taxes
2010 2009
Pajak Pertambahan Nilai - Masukan 7.815.180
1.581.966 Value Added Tax – In
Pajak penghasilan - Pasal 22 28.422
2.210 Income tax - article 22
Pajak penghasilan - Pasal 23 -
182.634 Income tax - article 23
Pajak penghasilan - Pasal 25 15.567.521
27.460.584 Income tax - article 25
Jumlah 23.411.123
29.227.394 Total
b. Hutang pajak
b. Taxes
payable
2010 2009
Pajak penghasilan Income tax
Pasal 21
1.945.899 846.195
Article 21
Pasal 2326
1.472.386 657.446
Article 2326
Pasal 42
124.180 289
Article 42 Pasal
25 6.079.040
9.885.577 Article 25
Pasal 29
6.882.059 10.423.261
Article 29
Pajak Pertambahan Nilai - Keluaran 209.173
5.166.274 Value Added Tax - Out
Jumlah 16.712.737
26.979.042 Total
are in Indonesian language.
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended June 30, 2010 and 2009
Expressed in thousands of Rupiah, unless otherwise stated
36
12. PERPAJAKAN lanjutan 12. TAXATION continued
c. Komponen beban manfaat pajak penghasilan badan
c. Components of corporate income tax expense benefit
2010 2009
Tahun berjalan
Current Perusahaan
409.893 2.426.435
The Company
Anak perusahaan
49.695.639 36.643.599
Subsidiaries Sub-jumlah
50.105.532 39.070.034
Sub-total Tangguhan
Deferred Perusahaan
- 26.009
The Company
Anak perusahaan -
400.924 Subsidiaries
Sub-jumlah -
374.915 Sub-total
Jumlah 50.105.532
38.695.119 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:
2010 2009
Laba konsolidasi sebelum beban Consolidated income before
pajak penghasilan
badan 182.759.215
136.042.014 corporate income tax expense
Laba Anak perusahaan sebelum Income of Subsidiaries before
beban pajak
penghasilan badan
182.699.785 70.837.343
corporate income tax expense Laba
rugi Perusahaan
sebelum Income loss before corporate income
beban pajak penghasilan badan 59.430
65.204.671 tax expense for the Company
Beda tetap Permanent
differences Sumbangan
5.635.000 -
Donation Amortisasi biaya IPO
3.481.647 -
Amortization IPO charges Pendapatan
bunga yang
Interest income already dikenakan
pajak final
752.432 9.108.328
subjected to final tax Biaya
yang tidak
dapat dikurangkan
298.081 47.430.504
Non-deductible expenses Jumlah beda tetap
1.699.002 56.538.832 Total
permanent differences
Perusahaan The
Company
Taksiran laba kena pajak 1.639.572
8.665.839 Estimated taxable income
Beban pajak
penghasilan 409.893 2.426.435
Estimated taxable income
are in Indonesian language.
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended June 30, 2010 and 2009
Expressed in thousands of Rupiah, unless otherwise stated
37
12. PERPAJAKAN lanjutan 12. TAXATION continued