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