UTANG USAHA - PIHAK KETIGA lanjutan TRADE UANG MUKA PENJUALAN SALES ADVANCES PERPAJAKAN TAXATION
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 Juni 2013 dan 31 Desember 2012 dan Periode Enam Bulan yang Berakhir pada
Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS June 30, 2013 and December 31, 2012
and Six Months Periods Ended June 30, 2013 and 2012
Expressed in thousands of Rupiah, unless otherwise stated
59
15. UTANG USAHA - PIHAK KETIGA lanjutan 15. TRADE
PAYABLES -
THIRD PARTIES
continued
Rincian umur utang usaha dihitung sejak tanggal terima faktur adalah sebagai berikut:
An aging detail of trade payables calculated from the invoices‟ receiving date was as follows:
30062013 31122012
1 - 30 hari 147.589.270
237.640.473 1 - 30 days
Lebih dari 30 hari 23.089.014
15.581.436 More than 30 days
Total 170.678.284
253.221.909 Total
16. UANG MUKA PENJUALAN 16. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan terutama sehubungan
dengan penjualan minyak sawit mentah, inti sawit dan kecambah. Saldo uang muka penjualan pada
tanggal 30 Juni 2013 dan 31 Desember 2012 masing-masing
sebesar Rp15.847.836
dan Rp52.330.310
. Sales advances represent advances received from
customers mainly in relation to sales of crude palm oil, palm kernel and germinated seeds. Balance of
sales advances as of June 30, 2013 and December 31, 2012 amounted to Rp15,847,836 and
Rp52,330,310, respectively.
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
30062013 31122012
Pajak penghasilan 53.570.611
5.250.000 Income tax
Pajak pertambahan nilai 8.752.543
680.586 Value added tax
Total 62.323.154
5.930.586 Total
b. Utang pajak b. Taxes payable
30062013 31122012
Pajak penghasilan - pasal 21 2.935.618
4.286.340 Income tax - article 21
Pajak penghasilan - pasal 2326 585.779
7.267.167 Income tax - article 2326
Pajak penghasilan - pasal 42 280.517
806.797 Income tax - article 42
Pajak penghasilan - pasal 25 7.414.068
11.547.885 Income tax - article 25
Pajak penghasilan - pasal 29 -
14.562.045 Income tax - article 29
Pajak penghasilan - pasal 15 55.835
13.725 Income tax - article 15
Pajak Pertambahan Nilai 10.723
14.061.380 Value Added Tax
Total 11.282.540
52.545.339 Total
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 Juni 2013 dan 31 Desember 2012 dan Periode Enam Bulan yang Berakhir pada
Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS June 30, 2013 and December 31, 2012
and Six Months Periods Ended June 30, 2013 and 2012
Expressed in thousands of Rupiah, unless otherwise stated
60
17. PERPAJAKAN lanjutan 17. TAXATION continued