ASET TAKBERWUJUD INTANGIBLE ASSETS

PTPN X Laporan Tahunan 2014 401 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated 20. UTANG USAHA lanjutan 20. TRADE ACCOUNTS PAYABLE continued PT Dasaplast Nusantara PT Dasaplast Nusantara Akino Indonesia Trading Akino Indonesia Trading Damar Buana Makmur Damar Buana Makmur Duta Budi Tulus Rejo Duta Budi Tulus Rejo Jaya Sejahtera Gemilang Jaya Sejahtera Gemilang Mustika Jaya Teknik Mustika Jaya Teknik Sami Surya Indah Plastik Industri Sami Surya Indah Plastik Industri Tara Chemindo Tara Chemindo Advance Stabilindo Industry Advance Stabilindo Industry Nusantara Plastik Industri Nusantara Plastik Industri Pintu Mas Mulia Kimia Pintu Mas Mulia Kimia Jaya Plastik Jaya Jaya Plastik Jaya Anang Prasetyono Anang Prasetyono Murni Mapan Makmur Murni Mapan Makmur Lain-lain Dibawah Rp.100 juta Others Below Rp100 Million Sub Jumlah Sub Total PT Mitratani 27 PT Mitratani 27 PT Rahayu Perdana Trans PT Rahayu Perdana Trans 2014: USD 38.000 2014: US 38.000 PT Multiguna International Persada PT Multiguna International P 2014: USD 32.457,72 2014: US 32.45,72 UD Jayatama UD Jayatama Supplier Tehnik Supplier Tehnik CV Wahyu Nusantara CV Wahyu Nusantara PT Primabox Adi Perkasa PT Primabox Adi Perkasa CV Anugerah Aneka Box CV Anugerah Aneka Box PT.Kemas Super I PT.Kemas Super I PT.Angler B PT.Angler B Lain-lain di bawah Rp50 Juta Others below Rp50 Million Sub Jumlah Sub Total Jumlah - Pihak Ketiga Pihak Berelasi: Related Parties: Induk Perusahaan Parent Entity PT Barata Indonesia Persero PT Barata Indonesia Persero PT Borma Bisma Indra PT Borma Bisma Indra Jumlah - Pihak Berelasi Jumlah Utang Usaha 21. BEBAN AKRUAL

21. ACCRUED EXPENSE

Induk Perusahaan : Tantiem dan Insentif Tantiem and Incentives PerawatanPembersihan MaintenanceCleaning Konsultan Consultant Rekreasi Recreation Pendidikan dan Pelatihan Training Transportasi Transportation Perpajakan Tax Saldo dipindahkan Carried forward balance - 2.000.000.000 - 7.600.778.914 31.901.302.682 73.815.909.190 - - 1.725.098.260 89.051.940 2.094.202.682 2.940.198.073 1.162.000.000 - 10.000.000.000 - 1.232.500.000 1.525.175.000 5.000.000.000 26.374.600.000 54.342.231.968 1.349.726.974 200.000.000 3.283.205.889 Total - Related Parties 78.499.064.549 61.195.541.480 28.216.870.863 Total Trade Account Payable 31 Desember December 2014 31 Desember December 2013 1 Januari 2013 31 Desember 2012 January 01, 2013 December 31, 2012 - 65.376.359 398.270.908 - 1.853.690.165 3.789.161.534 78.499.064.549 59.341.851.315 24.427.709.329 Total - Third Parties - 1.788.313.806 3.390.890.626 464.369.453 - - 2.570.008.230 - - 138.875.000 - - 132.624.001 - - 86.563.257 - - 61.290.540 - - 99.646.529 - - 112.464.000 - - 403.773.999 - - 597.681.450 - - 4.524.566.563 3.507.309.931 - 472.720.001 - - 899.800.000 - - 2.267.156.870 461.400.000 - - 671.735.790 - - 1.330.560 - - 7.893.901 - - 102.000.000 - - 128.065.144 - - 31.422.009 - - 448.800.000 - 152.049.293 3.675.000 - 755.356.800 110.950.373 - - 99.190.700 - 450.203.600 1.107.492.540 - - 333.353.914 - 31 Desember December 2014 31 Desember December 2013 1 Januari 2013 31 Desember 2012 January 01, 2013 December 31, 2012 PTPN X Laporan Tahunan 2014 402 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated 22. BEBAN AKRUAL lanjutan 22. ACCRUED EXPENSE continued Saldo pindahan Brought forward balance Premi Premi Santunan Hari Tua Compensation Retirement Biaya yang dibayar 2014 Eks 2 Fees paid in 2014 ex 2013 Beban Bunga Interest Expense Lain - Lain di bawah Rp100 Jt Others below Rp100 Million Sub Jumlah Sub Total Entitas Anak Subsidiaries Tantiem dan Insentif Tantiem and Incentives Beban Kantor Office Expenses Lain-lain Other Expenses Sub Jumlah Sub Total 22. PERPAJAKAN 22. TAXATION

a. Pajak Dibayar Dimuka

a. Prepaid Tax

Induk Perusahaan Parent Entity PPN Masukan Income VAT Piutang Klaim Restitusi Restitution Claims Receivable PPH 25 Badan Income Tax Article 25 Anak Perusahaan Subsidiaries PPH Pasal 22 Income Tax Article 22 PPH 25 Badan Income Tax Article 25

b. Utang Pajak

b. Tax Payables Induk Perusahaan :

Parent Company : PPN Jasa Giling Th 2001 VAT of Milling Service 2001 PPN Keluaran Vat Out PPh Pasal 21 Income Tax, Article 21 PPh Pasal 23 Income Tax, Article 23 PPh 4 Ayat 2 Income Tax, Article 4 2 Saldo dipindahkan Carried forward balance 1.345.072.622 - 2.788.040.491 2.502.920.681 - - 20.406.486.797 42.443.044.161 2.116.699.191 4.834.307.424 8.309.563.090 6.534.339.856 7.486.156.093 10.315.731.237 13.314.986.837 Sub Total Jumlah 31.664.499.158 3.728.373.295 3.821.148.159 Total 12.444.965.345 - - Sub Jumlah 12.770.735.201 - - Total 325.769.856 - - 15.149.990.434 - - Jumlah 18.893.763.957 3.728.373.295 3.821.148.159 3.743.773.523 2.575.360.891 1.647.580.069 - 1.153.012.404 2.173.568.090 Total Akun ini merupakan kewajiban kepada negara yang harus segera dibayar dengan rincian sebagai berikut : This account is a liability to the state that must be paid immediately with the following details : Akun ini merupakan angsuran Pajak Penghasilan Badan dengan rincian : This account is a corporate income tax installments with the details: 31 Desember December 2014 31 Desember December 2013 1 Januari 2013 31 Desember 2012 January 01, 2013 December 31, 2012 2.666.712.329 - - 149.065.124 2.600.000.000 - - 13.705.758.739 9.897.768.064 5.158.306.351 781.358.030 3.261.424.412 6.347.958.108 3.052.964.029 3.222.135.831 Jumlah 24.993.815.678 53.360.824.117 90.197.237.497 1.184.031.720 - - 1.374.538.596 - - 18.645.857.570 50.307.860.088 86.975.101.666 3.789.387.792 3.052.964.029 3.222.135.831 7.600.778.914 31.901.302.682 73.815.909.190 3.070.994.852 1.319.440.637 - 31 Desember December 2014 31 Desember December 2013 1 Januari 2013 31 Desember 2012 January 01, 2013 December 31, 2012 36.574.943.617 61.068.338.488 24.754.066.375