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