PERPAJAKAN lanjutan TAXATION continued
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS December 31, 2012 and 2011
and for the Years Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
65
17. PERPAJAKAN lanjutan 17. TAXATION continued
b. Utang pajak b. Taxes payable
2012 2011
Pajak penghasilan - pasal 21 4.286.340
1.724.289 Income tax - article 21
Pajak penghasilan - pasal 2326 7.267.167
4.695.300 Income tax - article 2326
Pajak penghasilan - pasal 42 806.797
518.551 Income tax - article 42
Pajak penghasilan - pasal 25 11.547.885
8.302.687 Income tax - article 25
Pajak penghasilan - pasal 29 14.562.045
30.503.158 Income tax - article 29
Pajak penghasilan - pasal 15 13.725
15.180 Income tax - article 15
Pajak Pertambahan Nilai 14.061.380
5.846.402 Value Added Tax
Total 52.545.339
51.605.567 Total
c. Komponen bebanmanfaat pajak penghasilan c. Components of income tax expensebenefit
Rincian bebanmanfaat pajak penghasilan pada tanggal 31 Desember 2012 dan 2011
adalah sebagai berikut: Details of income tax expensebenefit for the
years ended December 31, 2012 and 2011, consist of the following:
2012 2011
Tahun berjalan Current
Perusahaan 3.344.762
20.745.367 The Company
Entitas Anak 143.145.554
175.994.254 Subsidiaries
Sub-total 146.490.316
196.739.621 Sub-total
Pajak tangguhan Deferred tax
Perusahaan 247.563
21.550 The Company
Entitas Anak 25.288.602
3.808.335 Subsidiaries
Sub-total 25.536.165
3.786.785 Sub-total
Total 120.954.151
192.952.836 Total
Rincian manfaat pajak penghasilan tangguhan adalah sebagai berikut:
The details of deferred income tax benefits are as follows:
2012 2011
Manfaatbeban pajak Income tax benefit
penghasilan - tangguhan expense - deferred
Perusahaan Company
Liabilitas imbalan kerja 472.807
403.524 Employee benefits liability
Penyusutan aset tetap 225.244
415.061 Depreciation of fixed assets
Kapitalisasi beban tenaga kerja ke dalam tanaman perkebunan
Capitalization of labor costs to belum menghasilkan
- 10.013
immature plantations Sub-total
247.563 21.550
Sub-total The original consolidated financial statements included herein
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS December 31, 2012 and 2011
and for the Years Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
64
15. UTANG USAHA - PIHAK KETIGA 15. TRADE PAYABLES - THIRD PARTIES