UANG MUKA PENJUALAN SALES ADVANCES PERPAJAKAN TAXATION
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended March 31, 2008 and 2007
Expressed in thousands of Rupiah, unless otherwise stated
39
12. UANG MUKA PENJUALAN 12. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima sehubungan dengan penjualan minyak
kelapa sawit, inti sawit dan kecambah dari: Sales advances represent advances received in
relation to sales of CPO, PK and germinated seeds from:
2008 2007
PT Megasurya Mas 12.667.050
- PT Megasurya Mas
PT Sinar Jaya Inti Mulia 4.575.723
16.658 PT Sinar Jaya Inti Mulia
PT Sinar Alam Permai 3.602.202
1.890.396 PT Sinar Alam Permai
PT Musim Mas 1.347.632
- PT Musim Mas
PT Demi Anugrah Sawindo 1.527.272
- PT Demi Anugrah Sawindo
CV Sinar Laut 1.192.914
- CV Sinar Laut
PT Asianagro Agung Jaya 70.439
1.056.805 PT Asianagro Agung Jaya
PT Aman Jaya Perdana -
984.960 PT Aman Jaya Perdana
PT Persada Sawit Mas -
657.500 PT Persada Sawit Mas
Lainnya masing-masing di bawah Rp500.000
2.898.855 3.528.110
Others below Rp500,000 each
Jumlah 27.882.087
8.134.429 Total
13. PERPAJAKAN 13. TAXATION
a Pajak dibayar dimuka a
Prepaid taxes
2008 2007
Pajak Pertambahan Nilai - Masukan 3.447.719
4.044.962 Value Added Tax – In
Pajak penghasilan - Pasal 22 32.566
529.078 Income tax - article 22
Pajak penghasilan - Pasal 23 -
11.736 Income tax - article 23
Pajak Penghasilan - Pasal 25 7.912.968
5.358.104 Income tax - article 25
Fiskal 21.000
1.000 Fiscal
Lain-lain -
136.000 Others
Jumlah 11.414.253
10.080.880 Total
b Hutang pajak
b Taxes
payable
2008 2007
Pajak Pertambahan Nilai - Keluaran 5.251.613
1.247.682 Value Added Tax - Out
Pajak penghasilan - pasal 21 896.989
4.173.636 Employee income tax - article 21
Pajak penghasilan - pasal 2326 271.148
181.187 Withholding income tax - article 2326
Pajak penghasilan - pasal 25 7.304.948
3.136.560 Income tax - article 25
Pajak penghasilan - pasal 29 70.034.978
- Corporate income tax - article 29
Jumlah 83.759.676
8.739.065 Total
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended March 31, 2008 and 2007
Expressed in thousands of Rupiah, unless otherwise stated
40
13. PERPAJAKAN lanjutan 13. TAXATION continued