BEBAN POKOK PENJUALAN COST OF GOODS SOLD OPERATING EXPENSES
PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
67
30. BEBAN USAHA Lanjutan 30. OPERATING EXPENSES Continued
2010 2009
Beban Umum dan General and Administrative
Administrasi: Expenses:
Gaji dan tunjangan lainnya 36.667.307
28.905.687 Salaries and fringe benefits
Jasa profesional 7.447.768
3.613.927 Professional fees
Perjalanan dinas 4.240.064
4.185.395 Traveling
Beban iuran dana pensiun 5.118.788
1.071.559 Pension contribution expense
Biaya alokasi kantor pusat 1.095.817
286.614 Allocation from head office
Sewa 4.285.362
3.626.679 Rental
Komunikasi 3.563.687
3.259.821 Communication
Pajak 2,212,949
2.054.390 Taxes
Jamuan 1.249.236
810.161 Representation
Perbaikan dan reparasi 1.495.048
1.507.491 Maintenance and repairs
Penyusutan Catatan 12 4.178.364
4.405.146 Depreciation Note 12
Keamanan 1.080.281
1.024.419 Security
Perijinan dan retribusi 1.568.626
738.422 Licences and retributions
Imbalan kerja karyawan 153.820
122.484 Employee retirement benefit
Kantor 148.394
130.533 Office
Beban administrasi lainnya masing-masing di bawah
Other administrative expenses Rp1
miliar 26.757.855
7.379.323 each under Rp1 billion
Sub-jumlah 101.263.365
63.122.051 Sub-total
Beban umum yang dikapitalisasi ke tanaman
General charges capitalized to belum menghasilkan
821.386 507.895
immature plantations Beban umum dan
General and administrative administrasi - bersih
100.441.976 62.614.156 expenses
- net
Jumlah 120.813.346
74.079.546 Total
31. BEBAN BUNGA DAN KEUANGAN 31. INTEREST AND FINANCIAL EXPENSES
Rincian beban bunga dan keuangan adalah sebagai berikut:
The details of interest and financial expenses were as follows:
2010 2009
Hutang obligasi - Senior Notes 174.705.611
93.624.285 Bonds payable - Senior Notes
RZB - Austria 11.272.131
17.571.985 RZB - Austria
PT Bank CIMB Niaga Tbk 216.684
164.917 PT Bank CIMB Niaga Tbk
Hutang sewa guna usaha 80.404
134.634 Lease Payable
Lain-lain 26.631.692
9.603 Others
Jumlah 212.906.522
111.505.424 Total
PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
68
32. LAIN-LAIN-BERSIH 32. MISCELLANEOUS-NET
Akun ini terdiri dari: This account consists of:
2010 2009
Amortisasi biaya penerbitan Amortization of Senior Notes
Senior Notes Catatan 24 21.632.965
10.199.465 issuance cost Note 29
Jasa manajemen -
18.096.966 Management fee
Lain-lain - bersih 5.511.312
2.738.369 Others - net
Bersih 16.121.653
10.635.870 Net
33. PERPAJAKAN 33. TAXATION
a. Pajak dibayar di muka a. Prepaid tax
Pajak dibayar di muka terdiri dari Pajak Pertambahan Nilai PPN atas tagihan restitusi
kepada Pemerintah Indonesia sehubungan dengan PPN Masukan yang dibayarkan
Perusahaan dan Anak perusahaan dalam pembelian bahan impor maupun lokal yang
diperlukan. Manajemen Perusahaan dan Anak perusahaan berkeyakinan bahwa PPN
Masukan yang telah dibayarkan tersebut akan dapat ditagih kembali sehingga tidak perlu
dibentuk penyisihannya Prepaid tax consists of Value Added Tax
VAT refund claims to the Government of Indonesia in connection with VAT - In that as
paid by the Company and its Subsidiaries in relation to imports and local purchases of
materials and supplies. The management of the Company and its Subsidiaries believes
that VAT - In is recoverable.
b. Hutang pajak b. Tax payables
Akun ini terdiri dari: This account consists of:
2010 2009
Pajak penghasilan:
Income taxes: Pasal
21 1.702.338
371.492 Article 21
Pasal 22
218.599 93.012
Article 22 Pasal
23 -
4.486.720 Article 23
Pasal 25
50.500.794 2.760.774
Article 25 Pasal
26 76.101.376
5.533.842 Article 26
Pasal 29
69.524.608 52.093.804
Article 29 Pasal 4 2
35.090 50.261
Article 4 2 Pajak pertambahan nilai
3.943.396 14.029.888
Value added tax Pajak bumi dan bangunan
12.005.681 6.191.599
Land and buillding tax Retribusi pajak daerah
Regional tax dan
lainnya 14.245.228
694.793 and other taxes
Jumlah 228.277.110
86.306.185 Total