PERPAJAKAN lanjutan TAXATION continued

are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2009 dan 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 38 13. PERPAJAKAN lanjutan 13. TAXATION continued b Hutang pajak b Taxes payable 2009 2008 Pajak Pertambahan Nilai - Keluaran 5.166.274 9.684.487 Value Added Tax - Out Pajak penghasilan - pasal 15 - 1.996 Income tax - article 15 Pajak penghasilan - pasal 21 846.195 4.709.233 Employee income tax - article 21 Pajak penghasilan - pasal 2326 657.446 412.663 Withholding income tax - article 2326 Pajak penghasilan - pasal 42 289 - Income tax - article 42 Pajak penghasilan - pasal 25 9.885.577 7.304.948 Income tax - article 25 Pajak penghasilan - pasal 29 10.423.261 101.499.723 Corporate income tax - article 29 Jumlah 26.979.042 123.613.050 Total c Pajak penghasilan badan c Corporate income tax 2009 2008 Tahun berjalan: Current: Perusahaan 2.426.435 9.087.677 The Company Anak perusahaan 36.643.599 133.112.818 Subsidiaries Sub-jumlah 39.070.034 142.200.495 Sub-total Tangguhan: Deferred: Perusahaan 26.009 - The Company Anak perusahaan 400.924 - Subsidiaries Sub-jumlah 374.915 - Sub-total Jumlah 38.695.119 142.200.495 Total Pajak penghasilan badan dihitung untuk setiap perusahaan sebagai badan hukum yang berdiri sendiri. Corporate income tax is calculated for each company as a separate legal entity. Rekonsiliasi antara laba konsolidasi sebelum beban pajak penghasilan badan seperti yang tercantum dalam laporan laba rugi konsolidasi dan taksiran laba kena pajak rugi fiskal tahun berjalan adalah sebagai berikut: The reconciliation between the consolidated income before corporate income tax expense as shown in the consolidated statements of income and the current estimated taxable tax loss income is as follows: 2009 2008 Laba konsolidasi sebelum beban Consolidated income before pajak penghasilan badan 136.042.014 483.943.854 corporate income tax expense Consolidated income from Laba Anak perusahaan sebelum Subsidiaries before corporate income beban pajak penghasilan badan 70.837.343 423.037.172 tax expense Laba Perusahaan sebelum beban Income before Corporate income tax pajak penghasilan badan 65.204.671 60.906.682 expense for the Company Beda tetap: Permanent differences: Pendapatan bunga 9.108.328 13.856.676 Interest income Beban pajak 69.496 64.276 Tax expenses Lain-lain 47.500.000 - Others Jumlah beda tetap 56.538.832 13.792.400 Total permanent differences Taksiran laba kena pajak 8.665.839 47.114.282 Estimated taxable income are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2009 dan 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 39 13. PERPAJAKAN lanjutan 13. TAXATION continued