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