PERPAJAKAN lanjutan TAXATION continued
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2012 and December 31, 2011
and Nine Months Periods Ended September 30, 2012 and 2011
Expressed in thousands of Rupiah, unless otherwise stated
55
14. PERPAJAKAN lanjutan 14. TAXATION continued
c. Komponen beban pajak penghasilan badan c. Components of corporate income tax expense
Rincian beban pajak penghasilan badan pada tanggal 30 September 2012 dan 30 September
2011 adalah sebagai berikut: Details of corporate income tax expense as of
September 30, 2012 and September 30, 2011, are consist of the following:
2012 2011
Tahun berjalan Current
Perusahaan 3.020.392
17.521.695 The Company
Entitas Anak 101.907.261
148.647.136 Subsidiaries
Sub-total 104.927.653
166.168.831 Sub-total
Tangguhan Deferred
Perusahaan -
- The Company
Entitas Anak 3.789.765
639.765 Subsidiaries
Sub-total 3.789.765
639.765 Sub-total
Total 101.137.888
165.529.066 Total
d. Pajak penghasilan badan d. Corporate income tax
Rekonsiliasi antara
laba konsolidasian
sebelum beban pajak penghasilan badan seperti yang tercantum dalam laporan laba
rugi konsolidasian dan estimasi laba kena pajak Perusahaan untuk periode yang
berakhir 30 September 2012 dan 30 September 2011 adalah sebagai berikut:
The reconciliation between the consolidated income before corporate income tax expense
as shown in the consolidated statements of comprehensive income and the current
estimated taxable income of the Company for the periods ended September 30, 2012 and
September 30, 2011 is as follows:
2012 2011
Laba konsolidasian sebelum beban Consolidated income before
pajak penghasilan badan 334.482.219
634.155.896 corporate income tax expense
Laba Entitas Anak sebelum Income of Subsidiaries before
beban pajak penghasilan badan 197.419.992
330.526.880 corporate income tax expense
Laba Perusahaan sebelum Income before corporate income
beban pajak penghasilan badan 137.062.227
303.629.016 tax expense of the Company
Beda tetap 124.980.657
233.542.236 Permanent differences
Beda temporer -
- Temporary differences
Estimasi laba kena pajak Estimated taxable income of
Perusahaan 12.081.570
70.086.780 the Company
Beban pajak penghasilan - tahun berjalan
3.020.392 17.521.695
Income tax expense - current Dikurangi: pajak penghasilan
dibayar di muka 10.880.002
7.243.550 Less: prepayment of income taxes
Estimasi utang lebih bayar Estimated income tax payable
pajak penghasilan Perusahaan 7.859.610
10.278.145 overpayment of the Company
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2012 and December 31, 2011
and Nine Months Periods Ended September 30, 2012 and 2011
Expressed in thousands of Rupiah, unless otherwise stated
56
14. PERPAJAKAN lanjutan 14. TAXATION continued