UTANG USAHA - PIHAK KETIGA lanjutan TRADE UANG MUKA PENJUALAN SALES ADVANCES PERPAJAKAN TAXATION
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2012 and December 31, 2011
and Nine Months Periods Ended September 30, 2012 and 2011
Expressed in thousands of Rupiah, unless otherwise stated
54
12. UTANG USAHA - PIHAK KETIGA lanjutan 12. TRADE
PAYABLES -
THIRD PARTIES
continued
Rincian umur utang usaha dihitung sejak tanggal terima faktur adalah sebagai berikut:
An aging detail of trade payables calculated from the invoices‟ receiving date was as follows:
30092012 31122011
1 - 30 hari 282.255.785
232.115.292 1 - 30 days
31 - 90 hari 20.695.771
11.618.836 31 - 90 days
Total 302.951.556
243.734.128 Total
13. UANG MUKA PENJUALAN 13. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan sehubungan dengan
penjualan minyak kelapa sawit, inti sawit dan kecambah.
Sales advances represent advances received from customers in relation to sales of crude palm oil,
palm kernel and germinated seeds.
14. PERPAJAKAN 14. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
30092012 31122011
Pajak Pertambahan Nilai 42.539.637
19.467.257 Value Added Tax
Pajak penghasilan - pasal 25 52.773.742
- Income tax - article 25
Total 95.313.379
19.467.257 Total
b. Utang pajak b. Taxes payable
30092012 31122011
Pajak Pertambahan Nilai 5.906.318
5.846.402 Value Added Tax
Pajak penghasilan - pasal 21 2.166.159
1.724.289 Income tax - article 21
Pajak penghasilan - pasal 2326 721.020
4.695.300 Income tax - article 2326
Pajak penghasilan - pasal 42 350.751
518.551 Income tax - article 42
Pajak penghasilan - pasal 25 12.258.210
8.302.687 Income tax - article 25
Pajak penghasilan - pasal 29 20.483.215
30.503.158 Income tax - article 29
Pajak penghasilan - pasal 15 17.803
15.180 Income tax - article 15
Total 41.903.476
51.605.567 Total
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2012 and December 31, 2011
and Nine Months Periods Ended September 30, 2012 and 2011
Expressed in thousands of Rupiah, unless otherwise stated
55
14. PERPAJAKAN lanjutan 14. TAXATION continued