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