UTANG TRUST RECEIPTS lanjutan TRUST RECEIPTS PAYABLE continued
PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 Tidak Diaudit dan 31 Desember 2011 Diaudit dan
Sembilan Bulan yang Berakhir Pada Tanggal-tanggal 30 September 2012 dan 2011
Tidak Diaudit Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT INDOFOOD SUKSES MAKMUR Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS September 30, 2012 Unaudited and
December 31, 2011 Audited and Nine Months Ended
September 30, 2012 and 2011 Unaudited
Expressed in Millions of Rupiah, Unless Otherwise Stated
96
17. UTANG USAHA lanjutan 17. ACCOUNTS PAYABLE - TRADE continued
Analisis umur utang usaha adalah sebagai berikut: The aging analysis of accounts payables - trade is
as follows:
30 September 2012 31 Desember 2011 Umur utang usaha
September 30, 2012 December 31, 2011 Aging of accounts payable - trade
Lancar 1.762.846
1.542.846 Current
Telah jatuh tempo: Overdue:
1 - 30 hari 371.801
213.536 1 - 30 days
31 - 60 hari 45.186
12.007 31 - 60 days
61 - 90 hari 49.245
13.084 61 - 90 days
Lebih dari 90 hari 164.134
18.263 More than 90 days
Total 2.393.212
1.799.736 Total
18. BIAYA MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
Biaya masih harus dibayar terdiri dari: Accrued expenses consist of:
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011
Gaji, upah dan bonus karyawan 493.490
516.046 Salaries, wages and employee bonus
Iklan dan promosi 428.397
349.752 Advertising and promotions
Pembelian hasil panen 123.866
92.707 Crop purchases
Lain-lain masing-masing Others
di bawah Rp50.000 518.674
575.509 each below Rp50,000
Total 1.564.427
1.534.014 Total
19. PERPAJAKAN 19. TAXATION
Pajak dibayar dimuka Prepaid taxes
Pajak dibayar dimuka terdiri dari: Prepaid taxes consist of:
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011
PPN - neto 220.552
117.386 VAT - net
Pajak penghasilan 140.074
- Income tax
Pajak lain-lain 247
38 Other taxes
Total 360.873
117.424 Total
PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 Tidak Diaudit dan 31 Desember 2011 Diaudit dan
Sembilan Bulan yang Berakhir Pada Tanggal-tanggal 30 September 2012 dan 2011
Tidak Diaudit Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT INDOFOOD SUKSES MAKMUR Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS September 30, 2012 Unaudited and
December 31, 2011 Audited and Nine Months Ended
September 30, 2012 and 2011 Unaudited
Expressed in Millions of Rupiah, Unless Otherwise Stated
97
19. PERPAJAKAN lanjutan 19. TAXATION continued
Utang pajak Taxes payable
Utang pajak terdiri dari: Taxes payable consist of:
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011
Perusahaan Company
Pajak penghasilan Income taxes
Pasal 15 20
20 Article 15
Pasal 21 2.158
2.937 Article 21
Pasal 23 360
9.248 Article 23
Pasal 2529 82.051
- Article 2529
Pasal 26 -
82 Article 26
Pajak pertambahan nilai - neto 2.203
21.092 Value-added tax - net
Sub-total 86.792
33.379 Sub-total
Entitas Anak Subsidiaries
Pajak penghasilan Income taxes
Pasal 15 243
334 Article 15
Pasal 21 16.910
13.138 Article 21
Pasal 22 262
668 Article 22
Pasal 23 19.808
17.031 Article 23
Pasal 2529 236.164
276.312 Article 2529
Pasal 26 1.219
274 Article 26
Pajak pertambahan nilai - neto 169.699
76.734 Value-added tax - net
Pajak bumi dan bangunan 21.389
- Property tax
Sub-total 465.694
384.491 Sub-total
Neto 552.486
417.870 Net
Rekonsiliasi antara laba sebelum manfaat beban pajak penghasilan, sebagaimana tercantum pada
laporan laba rugi komprehensif konsolidasian dan taksiran laba kena pajak Perusahaan adalah
sebagai berikut: The reconciliation between income before income
tax benefit expense, as shown in the consolidated
statements of
comprehensive income, and estimated taxable income of the
Company is as follows:
30 September 2012 30 September 2011 September 30, 2012 September 30, 2011
Sembilan Bulan Sembilan Bulan Nine Months
Nine Months
Laba sebelum manfaat beban Income before income tax benefit
pajak penghasilan berdasarkan expense per consolidated
laporan laba rugi komprehensif statements of comprehensive
konsolidasian 5.010.916
4.850.473 income
Dikurangi laba sebelum Less income before
manfaat beban pajak penghasilan income tax benefit expense
Entitas Anak 4.574.481
4.326.206 of Subsidiaries
Eliminasi 284.706
287.394 Elimination
Laba sebelum manfaat Income before income tax benefit
beban pajak penghasilan Perusahaan 721.141
236.873 expense attributable to the Company