PERPAJAKAN lanjutan TAXATION continued BEBAN AKRUAL ACCRUED EXPENSES
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2013 dan 31 Desember 2012 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2013 and December 31, 2012
and Nine Months Periods Ended September 30, 2013 and 2012
Expressed in thousands of Rupiah, unless otherwise stated
65
17. PERPAJAKAN lanjutan 17. TAXATION continued
f. Aset liabilitas pajak tangguhan
f. Deferred tax assets liabilities
30092013 31122012
Aset liabilitas pajak tangguhan Deferred tax assets liabilities
Rugi fiskal 65.855.311
31.047.549 Tax losses
Liabilitas imbalan kerja 13.972.540
12.382.549 Employee benefits liability
Bibitan 2.917.764
6.168.663 Nursery
Aset tetap 843.289
3.642.595 Fixed assets
Tanaman belum menghasilkan 10.891.360
9.810.990 Immature plantations
Aset pajak tangguhan - neto 72.697.544
43.430.366 Deferred tax assets - net
Aset liabilitas pajak tangguhan Deferred tax assets liabilities
Rugi fiskal 3.787.678
1.478.445 Tax losses
Liabilitas imbalan kerja 2.699.942
4.289.933 Employee benefits liability
Aset tetap 3.873.391
6.870.661 Fixed assets
Tanaman belum menghasilkan 10.702.778
11.252.437 Immature plantations
Beban tangguhan hak atas tanah Deferred Landrights cost and
dan aset takberwujud - IUPHHK 21.891.753
22.923.083 intangible assets - IUPHHK
Liabilitas pajak tangguhan - neto 29.980.302
35.277.803 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.
Grup tidak mengakui aset pajak tangguhan atas saldo rugi fiskal sebesar Rp42.295.882
dan Rp63.396.472
masing-masing pada
tanggal 30 September 2013 dan 31 Desember 2012 dengan pertimbangan ketidakpastian rugi
fiskal tersebut dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan
datang. Group does not recognize deferred tax assets
on tax loss carryforwards of Rp42,295,882 and Rp63,396,472 as of September 30, 2013 and
December 31, 2012, respectively, on the basis that there is uncertainty that the future taxable
profits will be available and carry forward of unused tax losses can be utilized.
18. BEBAN AKRUAL 18. ACCRUED EXPENSES
Beban akrual terutama terdiri dari beban bunga, beban jasa tenaga ahli dan lainnya. Saldo beban
akrual pada tanggal 30 September 2013 dan 31 Desember 2012 masing-masing sebesar
Rp12.114.583 dan Rp13.414.314. Accrued expenses mainly represent accruals for
interest charges, professional fees and others. Balance of accrued expenses as of September 30,
2013 and December 31, 2012 amounted to Rp12,114,583 and Rp13,414,314, respectively.