Tanaman belum menghasilkan Immature plantations

202 Laporan T ahunan 2011 Sampoerna Agro The original consolidated financial statements included herein are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 56 12. UANG MUKA PENJUALAN 12. SALES ADVANCES Uang muka penjualan merupakan uang muka yang diterima dari pelanggan sehubungan dengan penjualan minyak kelapa sawit, inti sawit dan kecambah. Sales advances represent advances received from customers in relation to sales of crude palm oil, palm kernel and germinated seeds. 13. PERPAJAKAN 13. TAXATION a. Utang pajak a. Taxes payable 2011 2010 Pajak penghasilan - pasal 21 1.724.289 1.414.520 Income tax - article 21 Pajak penghasilan - pasal 2326 4.695.300 3.473.508 Income tax - article 2326 Pajak penghasilan - pasal 42 518.551 166.283 Income tax - article 42 Pajak penghasilan - pasal 25 8.302.687 9.063.649 Income tax - article 25 Pajak penghasilan - pasal 29 30.503.158 49.959.410 Income tax - article 29 Pajak penghasilan - pasal 15 15.180 - Income tax - article 15 Pajak Pertambahan Nilai 5.846.402 6.239.138 Value Added Tax Total 51.605.567 70.316.508 Total b. Komponen beban pajak penghasilan badan b. Components of corporate income tax expense Rincian beban pajak penghasilan badan pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut: Details of corporate income tax expense for the year ended December 31, 2011 and 2010, consist of the following: 2011 2010 Tahun berjalan Current Perusahaan 20.745.367 16.764.069 The Company Entitas Anak 175.994.254 154.838.060 Subsidiaries Sub-total 196.739.621 171.602.129 Sub-total Tangguhan Deferred Perusahaan 21.550 235.353 The Company Entitas Anak 3.808.335 1.321.385 Subsidiaries Sub-total 3.786.785 1.556.738 Sub-total Total 192.952.836 173.158.867 Total 203 Annual Report 2011 Sampoerna Agro Annual Report 2011 Sampoerna Agro The original consolidated financial statements included herein are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 57 13. PERPAJAKAN lanjutan 13. TAXATION continued c. Pajak penghasilan badan c. 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 tahun berjalan untuk tahun yang berakhir 31 Desember 2011 dan 2010 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 years ended December 31, 2011 and 2010 is as follows: 2011 2010 Laba konsolidasian sebelum beban Consolidated income before pajak penghasilan badan 742.475.443 630.478.067 corporate income tax expense Laba Entitas Anak sebelum Income of Subsidiaries before beban pajak penghasilan badan 659.953.332 559.910.681 corporate income tax expense Laba Perusahaan sebelum Income before corporate income beban pajak penghasilan badan 82.522.111 70.567.386 tax expense of the Company Beda tetap 545.553 2.569.697 Permanent differences Beda temporer 86.198 941.412 Temporary differences Estimasi laba kena pajak Estimated taxable income of Perusahaan 82.981.466 67.056.277 the Company Beban pajak penghasilan - tahun berjalan 20.745.367 16.764.069 Income tax expense - current Dikurangi: pajak penghasilan dibayar dimuka 18.864.732 4.664.758 Less: prepayment of income taxes Estimasi utang Estimated income pajak penghasilan Perusahaan 1.880.635 12.099.311 tax payable of the Company 2011 2010 Estimasi utang pajak penghasilan Estimated income tax payable Perusahaan 1.880.635 12.099.311 The Company Entitas Anak 28.622.523 37.860.099 Subsidiaries Total 30.503.158 49.959.410 Total 2011 2010 Tagihan pajak penghasilan Claims for tax refund Perusahaan 16.460.185 16.747.583 The Company Entitas Anak 8.031.435 31.391.946 Subsidiaries Total 24.491.620 48.139.529 Total Tagihan pajak penghasilan merupakan kelebihan pembayaran pajak, yang menurut pendapat manajemen Grup dapat diperoleh kembali. Claims for tax refund represent claims for overpayments of income taxes, which the Group’s management believes can be recovered.