AKTIVA TETAP lanjutan FIXED ASSETS continued

PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in thousands of Rupiah, unless otherwise stated 39 12. UANG MUKA PENJUALAN 12. SALES ADVANCES Uang muka penjualan merupakan uang muka yang diterima sehubungan dengan penjualan minyak kelapa sawit, inti sawit dan kecambah dari: Sales advances represent advances received in relation to sales of CPO, PK and germinated seeds from: 2007 2006 PT Musim Mas 29.046.363 - PT Musim Mas CV Sinar Laut 13.415.814 - CV Sinar Laut PT Kharisma Buana Raya 9.865.520 - PT Kharisma Buana Raya PT Sinar Alam Permai 9.446.539 805.241 PT Sinar Alam Permai PT Asianagro Agung Jaya 2.418.639 2.117.521 PT Asianagro Agung Jaya PT Aman Jaya Perdana 2.287.500 - PT Aman Jaya Perdana PT Sinar Jaya Inti Mulia 1.555.301 1.264.023 PT Sinar Jaya Inti Mulia CV Bangun Jaya Mandiri 1.014.000 - CV Bangun Jaya Mandiri PT Indokarya Internusa 667.314 - PT Indokarya Internusa PT Sarana Titian Permata 525.000 - PT Sarana Titian Permata Lainnya di bawah Rp500.000 3.945.291 2.031.713 Others below Rp500,000 each Jumlah 74.187.281 6.218.498 Total 13. PERPAJAKAN 13. TAXATION a Pajak dibayar dimuka a Prepaid taxes 2007 2006 Pajak Pertambahan Nilai - Masukan 2.170.252 492.673 Value Added Tax - In b Hutang pajak b Taxes payable 2007 2006 Pajak Pertambahan Nilai - Keluaran 13.742.872 1.338.510 Value Added Tax - Out Pajak penghasilan - pasal 21 1.029.227 608.375 Employee income tax - article 21 Pajak penghasilan - pasal 2326 494.671 55.215 Withholding income tax - article 2326 Pajak penghasilan - pasal 25 2.487.236 1.892.309 Income tax - article 25 Pajak penghasilan - pasal 29 58.398.611 26.044.106 Corporate income tax - article 29 Lain-lain 279.932 136.000 Others Jumlah 76.432.549 30.074.515 Total PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in thousands of Rupiah, unless otherwise stated 40 13. PERPAJAKAN lanjutan 13. TAXATION continued c Komponen beban manfaat pajak penghasilan c Components of corporate income tax expense benefit 2007 2006 Tahun berjalan: Current: Perusahaan - 6.250.541 The Company Anak perusahaan 96.489.775 42.899.699 Subsidiaries Sub-jumlah 96.489.775 49.150.240 Sub-total Tangguhan: Deferred: Perusahaan 4.817.013 61.083 The Company Anak perusahaan 490.919 696.279 Subsidiaries Sub-jumlah 4.326.094 635.196 Sub-total Jumlah 92.163.681 48.515.044 Total d Pajak penghasilan badan d Corporate income tax Pajak penghasilan badan dihitung untuk setiap perusahaan sebagai badan hukum yang berdiri sendiri. Corporate income tax is calculated for each company as a separate legal entity. Rekonsiliasi antara laba konsolidasi sebelum manfaat beban pajak penghasilan badan seperti yang tercantum dalam laporan laba rugi konsolidasi dan taksiran laba kena pajak rugi fiskal 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 tax loss income is as follows: 2007 2006 Laba konsolidasi sebelum manfaat Consolidated income before beban pajak penghasilan badan 311.784.405 162.095.201 corporate income tax benefit expense Consolidated income from Laba Anak perusahaan sebelum manfaat Subsidiaries before corporate income beban pajak penghasilan badan 102.001.458 43.112.957 tax benefit expense Laba Perusahaan sebelum manfaat Income before Corporate income tax beban pajak penghasilan badan 209.782.947 118.982.244 benefit expense for the Company Beda tetap: Permanent differences: Bagian atas laba bersih Anak perusahaan 211.348.188 46.785.880 Income from Subsidiaries Pendapatan bunga 14.979.552 866.114 Interest income Pendapatan dividen - 51.480.000 Dividend income Beban pajak 263.833 - Tax expenses Lain-lain 247.342 1.246.830 Others Jumlah beda tetap 225.816.565 97.885.164 Total permanent differences Beda waktu: Temporary differences: Provision for employee service Penyisihan imbalan kerja karyawan 926.961 319.072 entitlements Penyusutan 138.556 115.463 Depreciation Jumlah beda waktu 788.405 203.609 Total temporary differences Taksiran laba rugi kena pajak 16.822.023 20.893.471 Estimated taxable income loss