UANG MUKA PENJUALAN SALES ADVANCES

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun 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 December 31, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 63 17. PERPAJAKAN lanjutan 17. Taxation continued d. Pajak penghasilan badan lanjutan d. Corporate income tax continued Pajak kini lanjutan Current income tax continued Tahun yang berakhir pada tanggal 31 Desember Year ended December 31 2014 2013 Laba sebelum beban Income before pajak penghasilan menurut income tax expense laporan laba rugi komprehensif per consolidated statement of konsolidasian 510.360.955 173.815.474 comprehensive income Dikurangi: laba entitas anak sebelum Less: income of subsidiaries before beban pajak penghasilan 550.728.820 204.006.127 income tax expense Eliminasi 62.882.735 35.523.285 Eliminations Laba Perusahaan sebelum Income before income beban pajak penghasilan 22.514.870 5.332.632 tax expense of the Company Beda temporer: Temporary differences: Liabilitas imbalan kerja 2.053.822 1.763.856 Provision for employee benefits Penyusutan aset tetap 5.348.233 4.403.738 Depreciation of fixed assets Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 4.987.470 8.295.144 Non-deductible expenses Pendapatan yang telah dikenakan pajak Income already subjected to final penghasilan yang bersifat final 314.664 418.106 income tax Beda tetap lain-lain 6.963.295 6.963.295 Other permanent difference Laba kena pajak yang diatribusikan Taxable income attributable to kepada Perusahaan 27.626.436 12.413.969 the Company Beban pajak penghasilan - tahun berjalan 6.906.609 3.103.492 Income tax expense - current Dikurangi: pajak penghasilan dibayar dimuka 14.880.629 11.006.794 Less: prepayment of income taxes Tagihan pajak Claim for tax refund of penghasilan Perusahaan 7.974.020 7.903.302 the Company Laba kena pajak Perusahaan tersebut di atas akan dilaporkan dalam SPT PPh Badan tahun 2014. Taxable income of the Company will be reported by the Company in its 2014 annual income tax return “SPT”. Perhitungan pajak penghasilan badan tahun 2013 sesuai dengan yang dilaporkan Perusahaan dalam SPT kepada Kantor Pajak. The calculation of corporate income tax for 2013 conforms with the amounts that reported by the Company to Tax Office in its SPT.