ASET TETAP lanjutan FIXED ASSETS continued

205 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 59 13. PERPAJAKAN lanjutan 13. TAXATION continued d. Rekonsiliasi antara beban pajak penghasilan badan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba konsolidasian sebelum beban pajak penghasilan badan dengan beban pajak penghasilan badan untuk tahun yang berakhir 31 Desember 2011 dan 2010 adalah sebagai berikut: d. The reconciliation between corporate income tax expense as computed with the applicable tax rates from consolidated income before corporate income tax expense and corporate income tax expense for the year 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 Estimasi beban pajak dengan tarif Estimated tax expense based on yang berlaku 20.630.528 17.641.847 prevailing tax rate Beda tetap neto menggunakan Net permanent differences tarif pajak yang berlaku 136.389 642.425 at the applicable tax rate Beban pajak penghasilan badan Corporate income tax expense Perusahaan 20.766.917 16.999.422 The Company Entitas Anak 172.185.919 156.159.445 Subsidiaries Beban pajak penghasilan badan 192.952.836 173.158.867 Corporate income tax expense e. Aset liabilitas pajak tangguhan e. Deferred tax assets liabilities 2011 2010 Aset pajak tangguhan Deferred tax assets Bibitan 4.694.608 5.195.902 Nursery Rugi pajak 9.338.549 2.973.417 Tax losses Liabilitas imbalan kerja 7.523.962 4.496.452 Employee benefits liability Aset tetap 2.775.092 2.245.700 Fixed assets Tanaman belum menghasilkan 5.663.662 2.623.938 Immature plantations Aset pajak tangguhan - neto 18.668.549 12.287.533 Deferred tax assets - net Liabilitas pajak tangguhan Deferred tax liabilities Liabilitas imbalan kerja 2.924.806 1.752.371 Employee benefits liability Aset tetap 7.009.732 5.565.554 Fixed assets Tanaman belum menghasilkan 9.044.144 6.721.656 Immature plantations Liabilitas pajak tangguhan - neto 13.129.070 10.534.839 Deferred tax liabilities - net Manajemen berpendapat bahwa aset pajak tangguhan diperkirakan dapat dipulihkan pada periode mendatang. Management is of the opinion that the deferred tax assets are expected to be realized in the future. 206 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 60 14. BIAYA MASIH HARUS DIBAYAR 14. ACCRUED EXPENSES 2011 2010 Beban karyawan 19.207.607 14.889.804 Employee expenses Jasa tenaga ahli 2.639.590 1.997.550 Professional fees Bunga 1.615.599 1.033.835 Interest Lain-lain 9.495.502 7.291.244 Others Total 32.958.298 25.212.433 Total 15. UTANG BANK 15. BANK LOANS a. Utang bank jangka pendek a. Short-term bank loans 2011 2010 PT Bank DBS Indonesia 22.000.000 7.500.000 PT Bank DBS Indonesia PT Bank Mandiri Persero Tbk - 100.000.000 PT Bank Mandiri Persero Tbk Total 22.000.000 107.500.000 Total b. Utang bank jangka panjang b. Long-term bank loans 2011 2010 PT Bank Mandiri Persero Tbk 264.000.000 249.000.000 PT Bank Mandiri Persero Tbk PT Bank DBS Indonesia 115.000.000 9.500.000 PT Bank DBS Indonesia PT Bank Rakyat Indonesia Persero Tbk 19.500.000 - PT Bank Rakyat Indonesia Persero Tbk PT Bank Negara Indonesia Persero Tbk 13.957.975 - PT Bank Negara Indonesia Persero Tbk Total 412.457.975 258.500.000 Total Jatuh tempo dalam satu tahun 47.156.250 35.000.000 Current maturity Dikurangi: biaya transaksi - jangka pendek 497.913 785.413 Less: transaction cost for current maturity Neto 46.658.337 34.214.587 Net Setelah dikurangi bagian jatuh tempo dalam satu tahun 365.301.725 223.500.000 Net of current maturity Dikurangi: biaya transaksi 1.980.567 3.717.370 Less: transaction costs Neto 363.321.158 219.782.630 Net