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 September 2013 dan 31 Desember 2012 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2013 and December 31, 2012
and Nine Months Periods Ended September 30, 2013 and 2012
Expressed in thousands of Rupiah, unless otherwise stated
60
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:
30092013 31122012
1 - 30 hari 188.717.906
237.640.473 1 - 30 days
Lebih dari 30 hari 20.901.319
15.581.436 More than 30 days
Total 209.619.225
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 September 2013 dan 31 Desember 2012 masing-masing sebesar Rp50.469.251 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 September 30, 2013 and December 31, 2012 amounted to Rp50,469,251
and Rp52,330,310, respectively.
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
30092013 31122012
Pajak penghasilan 74.502.107
5.250.000 Income tax
Pajak pertambahan nilai 9.806.937
680.586 Value added tax
Total 84.309.044
5.930.586 Total
b. Utang pajak b. Taxes payable
30092013 31122012
Pajak penghasilan - pasal 21 1.441.410
4.286.340 Income tax - article 21
Pajak penghasilan - pasal 22 3.439
- Income tax - article 22
Pajak penghasilan - pasal 2326 357.977
7.267.167 Income tax - article 2326
Pajak penghasilan - pasal 42 266.887
806.797 Income tax - article 42
Pajak penghasilan - pasal 25 6.266.305
11.547.885 Income tax - article 25
Pajak penghasilan - pasal 29 -
14.562.045 Income tax - article 29
Pajak penghasilan - pasal 15 47.606
13.725 Income tax - article 15
Pajak Pertambahan Nilai 5.957.299
14.061.380 Value Added Tax
Total 14.340.923
52.545.339 Total
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2013 dan 31 Desember 2012 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2013 and December 31, 2012
and Nine Months Periods Ended September 30, 2013 and 2012
Expressed in thousands of Rupiah, unless otherwise stated
61
17. PERPAJAKAN lanjutan 17. TAXATION continued