a. Hutang pajak a. Taxes payable
30/06/2011 31/12/2010
Pajak penghasilan - pasal 21 1.362.702 1.414.520 Income tax - article 21
Pajak penghasilan - pasal 23/26 744.973 3.473.508 Income tax - article 23/26
Pajak penghasilan - pasal 4(2) 292.262 166.283 Income tax - article 4(2)
Pajak penghasilan - pasal 25 11.789.737 9.063.650 Income tax - article 25
Pajak penghasilan - pasal 29 58.527.673 49.959.410 Income tax - article 29
Pajak Pertambahan Nilai - Keluaran 479.810 6.239.137 Value Added Tax - Out
Jumlah 73.197.157 70.316.508 Total
b. Komponen beban (manfaat) pajak penghasilan badan
b. Components of corporate income tax expense (benefit)
Rincian beban (manfaat) pajak penghasilan badan pada tanggal 30 Juni 2011 dan 30 Juni 2010 adalah sebagai berikut:
The Company‟s details of corporate income tax expense (benefit) as of June 30, 2011 and June 30, 2010, consist of the following:
2011 2010
Tahun berjalan Current
Perusahaan 10.828.959 409.893 The Company
Anak perusahaan 115.175.806 54.806.077 Subsidiaries
Sub-jumlah 126.004.765 55.215.970 Sub-total
Tangguhan Deferred
Perusahaan - - The Company
Anak perusahaan (426.510) (5.110.438) Subsidiaries
Sub-jumlah (426.510) (5.110.438) Sub-total
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
c. Pajak penghasilan badan c. Corporate income tax
Rekonsiliasi antara laba konsolidasian sebelum beban pajak penghasilan badan seperti yang tercantum dalam laporan laba rugi konsolidasian dan estimasi laba kena pajak Perusahaan tahun berjalan untuk periode yang berakhir 30 Juni 2011 dan 30 Juni 2010 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 income of the Company for the period ended June 30, 2011 and June 30, 2010 is as follows:
2011 2010
Laba konsolidasian sebelum beban Consolidated income before
pajak penghasilan badan 487.235.586 182.759.215 corporate income tax expense Laba Anak perusahaan sebelum Income of Subsidiaries before
beban pajak penghasilan badan (449.839.213) (182.818.645) corporate income tax expense
Laba Perusahaan sebelum Income before corporate income
beban pajak penghasilan badan 37.396.373 (59.430) tax expense for the Company
Beda tetap 5.919.462 1.699.002 Permanent differences
Beda temporer - - Temporary differences
Estimasi laba kena pajak 43.315.835 1.639.572 Estimated taxable income
Perusahaan The Company
Estimasi laba kena pajak 43.315.835 1.639.572 Estimated taxable income
Beban pajak penghasilan -
tahun berjalan 10.828.959 409.893 Income tax expense - current
Dikurangi: pajak penghasilan
dibayar dimuka 4.889.595 2.054.458 Less: prepayment of income taxes
Estimasi hutang (tagihan) Estimated income tax payable
pajak penghasilan 5.939.364 (1.644.565) (claim for tax refund)
30/06/2011 31/12/2010
Estimasi hutang pajak penghasilan Estimated income tax payable
Perusahaan 5.939.364 12.099.311 The Company
Anak perusahaan 52.588.309 37.860.099 Subsidiaries
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued)
30/06/2011 31/12/2010
Tagihan pajak penghasilan Claims for tax refund
Perusahaan 16.485.810 16.747.583 The Company
Anak perusahaan 8.209.138 31.391.946 Subsidiaries
Jumlah 24.694.948 48.139.529 Total
Tagihan pajak penghasilan merupakan kelebihan pembayaran pajak, yang menurut pendapat manajemen Grup dapat diperoleh kembali.
Claims for tax refund represent claims for overpayments of income taxes which the
Group‟s management believes can be recovered.
Pada tahun 2009, Perusahaan telah menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) atas berbagai jenis pajak untuk tahun pajak 2007 sejumlah Rp79.932.682. Pada Juni 2010, Direktorat Jenderal Pajak telah menerbitkan berbagai jenis Surat Keputusan yang mengabulkan sebagian besar permohonan keberatan yang diajukan oleh Perusahaan, sehingga pajak kurang bayar Perusahaan telah berkurang menjadi sejumlah Rp12.097.714 (termasuk didalamnya STP) dan telah dilunasi oleh Perusahaan. Atas surat keputusan ini, Perusahaan telah mengajukan banding ke pengadilan pajak dan telah mengajukan permohonan pembatalan STP ke Direktorat Jenderal Pajak sebesar Rp11.108.114. Pada bulan Mei 2011, Direktorat Jenderal Pajak telah mengabulkan satu permohonan pembatalan STP sebesar Rp261.773. Sehingga sampai dengan tanggal laporan keuangan konsolidasian, permohonan tersebut diatas yang masih dalam proses adalah sebesar Rp10.846.341.
In 2009, the Company received tax assessment letters and tax collection letters for underpayment of various taxes for fiscal year 2007 totalling Rp79,932,682. On June 2010, Directorate General of Taxation has
issued Decision Letter to grant the Company‟s
objection letters of several assessment letters to be Rp12,097,714 (including STP) and those underpayments have been fully paid by the Company. Based on the Decision letter, the Company will appeal to tax court and has fill request to cancel those STP to Directorate General of Taxation amounting to Rp11,108,114. On May 2011, Directorate General of Taxation has grant one of the
Company‟s objection on tax collection letter amounting Rp261,773. Thus, up to the date of consolidated financial statements, the appeal in the process is amounting Rp10,846,341.
Pada Maret 2011, Sungai Rangit, Anak perusahaan telah menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Tagihan Pajak (STP) atas berbagai jenis pajak untuk tahun pajak 2008 sejumlah Rp16.266.873. Sungai Rangit telah mengajukan keberatan ke Direktorat Jenderal Pajak sebesar Rp15.100.711. Sampai dengan tanggal laporan keuangan konsolidasian, keberatan tersebut masih dalam proses.
On March 2011, Sungai Rangit, a Subsidiary, received underpaid tax assessment letters and tax collection letters of various taxes for fiscal year 2008 totalling Rp16,266,873. Sungai Rangit has filed objection to Directorate General of Taxation totalling Rp15,100,711. Up to the date of consolidated financial statements, the objection is still in the process.
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued) Pada April 2011, Telaga Hikmah dan
Binasawit Makmur, Anak perusahaan telah menerima Surat Ketetapan Pajak dan Surat Tagihan Pajak atas berbagai jenis pajak untuk tahun pajak 2009 dengan total lebih bayar pajak sejumlah Rp30.190.466. Jumlah pajak lebih bayar tersebut telah diterima pada bulan Mei 2011.
On April 2011, Telaga Hikmah and Binasawit Makmur, Subsidiaries, received tax assessment letters and tax collection letters of various taxes for fiscal year 2009 with total overpayment tax amounting Rp30,190,466, which amount has been received in May 2011.
d. Rekonsiliasi antara beban pajak penghasilan badan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba konsolidasian sebelum beban pajak penghasilan badan dengan beban pajak penghasilan badan untuk periode yang berakhir 30 Juni 2011 dan 30 Juni 2010 adalah sebagai berikut:
d. The reconciliation between corporate income tax expense as computed with the marginal tax rates from consolidated income before corporate income tax expense and corporate income tax expense for the period ended June 30, 2011 and June 30, 2010 is as follows:
2011 2010
Laba konsolidasian sebelum beban Consolidated income before
pajak penghasilan badan 487.235.586 182.759.215 corporate income tax expense Laba Anak perusahaan sebelum Income of Subsidiaries before
beban pajak penghasilan badan (449.839.213) (182.818.645) corporate income tax expense
Laba Perusahaan sebelum Income before corporate income
beban pajak penghasilan badan 37.396.373 (59.430) tax expense for the Company
Estimasi beban pajak dengan tarif Estimated tax expense based on
yang berlaku 9.349.093 (14.858) prevailing tax rate
Beda tetap bersih menggunakan Net permanent differences
tarif pajak yang berlaku 1.479.866 424.751 at the applicable tax rate
Aset pajak tangguhan yang tidak diakui - - Unrecognised deferred tax assets
Beban pajak penghasilan badan Corporate income tax expense
Perusahaan 10.828.959 409.893 The Company
Anak perusahaan 114.749.296 49.695.639 Subsidiaries
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
e. Aset (kewajiban) pajak tangguhan e. Deferred tax assets (liabilities)
30/06/2011 31/12/2010
Aset pajak tangguhan Deffered tax assets
Bibitan 5.195.902 5.195.902 Nursery
Rugi pajak 2.973.417 2.973.417 Tax losses
Penyisihan imbalan Provision for employees‟
kerja karyawan 4.496.452 4.496.452 service entitlements
Aset tetap 2.666.588 2.245.700 Fixed assets
Tanaman belum menghasilkan (2.623.938) (2.623.938) Immature plantations
Aset pajak tangguhan - bersih 12.708.421 12.287.533 Deferred tax assets - net
Kewajiban pajak tangguhan Deffered tax liabilities
Penyisihan imbalan Provision for employees‟
kerja karyawan 1.752.371 1.752.371 service entitlements
Aset tetap (5.565.554) (5.565.554) Fixed assets
Bibitan (6.721.656) (6.721.656) Nursery
Kewajiban pajak
tangguhan - bersih (10.534.839) (10.534.839) Deferred tax liabilities - net Manajemen berpendapat bahwa aset pajak
tangguhan diperkirakan dapat dipulihkan pada periode mendatang.
Management is in the opinion that the deferred tax assets are expected to be realized in the future.
13. BIAYA MASIH HARUS DIBAYAR 13. ACCRUED EXPENSES
30/06/2011 31/12/2010
Beban karyawan 18.142.387 14.889.804 Employee expenses
Jasa tenaga ahli 1.053.741 1.997.550 Professional fees
Bunga 514.444 1.033.835 Interest Lain-lain 2.423.542 7.291.244 Others Jumlah 22.134.114 25.212.433 Total
14. HUTANG BANK 14. BANK LOAN
a. Hutang bank jangka pendek a. Short term bank loan
30/06/2011 31/12/2010
PT Bank DBS Indonesia 5.500.000 7.500.000 PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk - 100.000.000 PT Bank Mandiri (Persero) Tbk
Jumlah 5.500.000 107.500.000 Total
14. HUTANG BANK (lanjutan) 14. BANK LOAN (continued)