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