PERPAJAKAN lanjutan TAXATION continued

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 c Komponen beban manfaat pajak penghasilan c Components of corporate income tax expense benefit 2008 2007 Tahun berjalan: Current: Perusahaan - - The Company Anak perusahaan 85.540.201 1.044.310 Subsidiaries Sub-jumlah 85.540.201 1.044.310 Sub-total Tangguhan: Deferred: Perusahaan - 7.663.757 The Company Anak perusahaan - 5.307.143 Subsidiaries Sub-jumlah - 12.970.900 Sub-total Jumlah 85.540.201 11.926.590 Total d Pajak penghasilan badan d Corporate income tax Pajak penghasilan badan dihitung untuk setiap perusahaan sebagai badan hukum yang berdiri sendiri. Corporate income tax is calculated for each company as a separate legal entity. Rekonsiliasi antara laba konsolidasi sebelum manfaat beban pajak penghasilan badan seperti yang tercantum dalam laporan laba rugi konsolidasi dan taksiran laba kena pajak rugi fiskal tahun berjalan adalah sebagai berikut: The reconciliation between the consolidated income before corporate income tax expense as shown in the consolidated statements of income and the current estimated taxable tax loss income is as follows: 2008 2007 Laba rugi konsolidasi sebelum Consolidated income loss manfaat beban pajak before corporate income penghasilan badan 276.869.253 54.219.867 tax benefit expense Consolidated income from Laba Anak perusahaan sebelum manfaat Subsidiaries before corporate beban pajak penghasilan badan 235.070.339 28.400.925 income tax benefit expense Laba rugi Perusahaan sebelum Income loss before manfaat beban pajak Corporate income tax benefit penghasilan badan 41.798.914 25.818.942 expense for the Company Beda tetap: Permanent differences: Pendapatan bunga 6.314.158 155.811 Interest income Beban pajak 64.276 195.255 Tax expenses Lain-lain - 233.640 Others Jumlah beda tetap 6.249.882 273.084 Total permanent differences Beda waktu: Temporary differences: Provision for employee service Penyisihan imbalan kerja karyawan - 1.087.869 entitlements Penyusutan - 57.732 Depreciation Jumlah beda waktu - 1.030.137 Total temporary differences Taksiran laba rugi kena pajak 35.549.032 26.575.995 Estimated taxable income loss 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 41 13. PERPAJAKAN lanjutan 13. TAXATION continued