PERPAJAKAN lanjutan Taxation continued BEBAN AKRUAL ACCRUED EXPENSES
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of June 30, 2014 and for the Six Months Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
64
17. PERPAJAKAN lanjutan 17. Taxation continued
f. Asetliabilitas pajak tangguhan
f. Deferred tax assetsliabilities
30 Juni 2014 31 Desember 2013
June 30, 2014 December 31, 2013
Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
Rugi fiskal 91.887.572
75.523.164 Tax losses
Penyisihan penilaian 14.043.161
11.255.041 Valuation allowance
Liabilitas imbalan kerja 17.793.622
15.879.231 Employee benefits liability
Bibitan 1.750.021
3.604.747 Nursery
Aset tetap 1.078.286
2.959.126 Fixed assets
Tanaman perkebunan 11.730.674
11.515.456 Plantations assets
Aset pajak tangguhan 86.735.666
75.195.771 Deferred tax assets
Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
Rugi fiskal 1.454.608
1.320.222 Tax losses
Liabilitas imbalan kerja 4.813.421
6.727.812 Employee benefits liability
Aset tetap 4.694.949
6.575.789 Fixed assets
Tanaman perkebunan 11.501.446
11.716.664 Plantations assets
Aset tak berwujud - IUPHHK 21.731.484
21.848.635 Intangible assets - IUPHHK
Liabilitas pajak tangguhan 31.659.850
32.093.054 Deferred tax liabilities
Manajemen berpendapat bahwa aset pajak tangguhan diperkirakan dapat dipulihkan pada
periode mendatang. Management is of the opinion that the deferred
tax assets are expected to be realized in the future.
Grup tidak mengakui aset pajak tangguhan atas saldo rugi fiskal sebesar Rp56.172.644
pada tanggal 30 Juni 2014 31 Desember 2013: Rp45.020.164 dengan pertimbangan
ketidakpastian rugi fiskal tersebut dapat dimanfaatkan untuk mengurangi laba fiskal
pada masa yang akan datang. Group did not recognize deferred tax assets
on tax loss carryforwards of Rp56,172,644 as of June 30, 2014 December 31, 2013:
Rp45,020,164, on the basis that there is uncertainty that the future taxable income will
be available and carry forward of unused tax losses can be utilized.
18. BEBAN AKRUAL 18. ACCRUED EXPENSES
Beban akrual terutama terdiri dari beban bunga, beban jasa tenaga ahli dan lainnya.
Accrued expenses mainly represent accruals for interest charges, professional fees and others.