Hutan tanaman industri siap panen Mature industrial timber and non-timber

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 63 17. PERPAJAKAN lanjutan 17. Taxation continued d. Pajak penghasilan badan lanjutan d. Corporate income tax continued Pajak kini lanjutan Current income tax continued Tahun yang berakhir pada tanggal 31 Desember Year ended December 31 2014 2013 Laba sebelum beban Income before pajak penghasilan menurut income tax expense laporan laba rugi komprehensif per consolidated statement of konsolidasian 510.360.955 173.815.474 comprehensive income Dikurangi: laba entitas anak sebelum Less: income of subsidiaries before beban pajak penghasilan 550.728.820 204.006.127 income tax expense Eliminasi 62.882.735 35.523.285 Eliminations Laba Perusahaan sebelum Income before income beban pajak penghasilan 22.514.870 5.332.632 tax expense of the Company Beda temporer: Temporary differences: Liabilitas imbalan kerja 2.053.822 1.763.856 Provision for employee benefits Penyusutan aset tetap 5.348.233 4.403.738 Depreciation of fixed assets Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 4.987.470 8.295.144 Non-deductible expenses Pendapatan yang telah dikenakan pajak Income already subjected to final penghasilan yang bersifat final 314.664 418.106 income tax Beda tetap lain-lain 6.963.295 6.963.295 Other permanent difference Laba kena pajak yang diatribusikan Taxable income attributable to kepada Perusahaan 27.626.436 12.413.969 the Company Beban pajak penghasilan - tahun berjalan 6.906.609 3.103.492 Income tax expense - current Dikurangi: pajak penghasilan dibayar dimuka 14.880.629 11.006.794 Less: prepayment of income taxes Tagihan pajak Claim for tax refund of penghasilan Perusahaan 7.974.020 7.903.302 the Company Laba kena pajak Perusahaan tersebut di atas akan dilaporkan dalam SPT PPh Badan tahun 2014. Taxable income of the Company will be reported by the Company in its 2014 annual income tax return “SPT”. Perhitungan pajak penghasilan badan tahun 2013 sesuai dengan yang dilaporkan Perusahaan dalam SPT kepada Kantor Pajak. The calculation of corporate income tax for 2013 conforms with the amounts that reported by the Company to Tax Office in its SPT. are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 64 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Pajak penghasilan badan lanjutan d. Corporate income tax continued 31 Desember 2014 31 Desember 2013 December 31, 2014 December 31, 2013 Utang pajak penghasilan Income tax payable Perusahaan - - The Company Entitas anak 81.688.710 470.832 Subsidiaries Total 81.688.710 470.832 Total Tagihan restitusi pajak Claims for tax refund Perusahaan 10.942.129 10.871.411 The Company Entitas anak 18.786.078 41.888.481 Subsidiaries Total 29.728.207 52.759.892 Total Perusahaan The Company Pada tahun 2009, Perusahaan telah menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dan Surat Tagihan Pajak STP atas berbagai jenis pajak untuk tahun pajak 2007 sejumlah Rp79.932.682. Pada Juni 2010, Direktorat Jenderal Pajak telah menerbitkan berbagai jenis Surat Keputusan yang mengabulkan sebagian besar permohonan keberatan yang diajukan oleh Perusahaan, sehingga pajak kurang bayar Perusahaan telah berkurang menjadi sejumlah Rp12.097.714 termasuk di dalamnya STP dan telah dilunasi oleh Perusahaan. Atas surat keputusan ini, Perusahaan telah mengajukan banding ke pengadilan pajak dan telah mengajukan permohonan pembatalan STP ke Direktorat Jenderal Pajak sebesar Rp11.108.114. Pada tahun 2011, Direktorat Jenderal Pajak telah mengabulkan sebagian permohonan pembatalan STP sebesar Rp287.398. Sehingga sisa permohonan banding dan permohonan pembatalan STP adalah sebesar Rp10.820.716. In 2009, the Company received tax assessment letters SKPKB and tax collection letters STP for underpayment of various taxes for fiscal year 2007 totalling to Rp79,932,682. In June 2010, the Directorate General of Taxation has issued Decision Letter to grant the Company’s objection letters of several assessment letters to be Rp12,097,714 including STP and those underpayments have been fully paid by the Company. Based on this Decision Letter, the Company appealed to tax court and has filed request to cancel those STP to Directorate General of Taxation amounting to Rp11,108,114. In 2011, Directorate General of Taxation has granted some of the Company’s objection on tax collection letter amounting to Rp287,398. Thus, the remaining appeal and request to cancel STP amounted to Rp10,820,716. Pada bulan Februari 2013, Perusahaan telah menerima keputusan Pengadilan Pajak atas banding tersebut, yang memutuskan mengabulkan banding Perusahaan dengan hasil keputusan nilai lebih bayar sejumlah Rp5.363.553. Pada bulan April 2013, pengembalian dana hasil keputusan banding tersebut telah diterima. Sisa sebesar Rp2.717.817 masih dalam proses permohonan pembatalan STP ke Direktorat Jenderal Pajak. In February 2013, the Company has received decision from the Tax Court on the said appeal, which decided to accept the Company’s appeal with decision of overpayment totalling to Rp5,363,553. In April 2013, the refund of the said appeal decision amount has been received. The remaining of Rp2,717,817 is still in the process of request to cancel STP to Directorate General of Taxation.