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.
13. PERPAJAKAN 13. TAXATION
a. Utang pajak a. Taxes payable
2011 2010
Pajak penghasilan - pasal 21 1.724.289 1.414.520 Income tax - article 21
Pajak penghasilan - pasal 23/26 4.695.300 3.473.508 Income tax - article 23/26
Pajak penghasilan - pasal 4(2) 518.551 166.283 Income tax - article 4(2)
Pajak penghasilan - pasal 25 8.302.687 9.063.649 Income tax - article 25
Pajak penghasilan - pasal 29 30.503.158 49.959.410 Income tax - article 29
Pajak penghasilan - pasal 15 15.180 - Income tax - article 15
Pajak Pertambahan Nilai 5.846.402 6.239.138 Value Added Tax
Total 51.605.567 70.316.508 Total
b. Komponen beban pajak penghasilan badan b. Components of corporate income tax expense Rincian beban pajak penghasilan badan pada
tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut:
Details of corporate income tax expense for the year ended December 31, 2011 and 2010, consist of the following:
2011 2010
Tahun berjalan Current
Perusahaan 20.745.367 16.764.069 The Company
Entitas Anak 175.994.254 154.838.060 Subsidiaries
Sub-total 196.739.621 171.602.129 Sub-total
Tangguhan Deferred
Perusahaan 21.550 235.353 The Company
Entitas Anak (3.808.335) 1.321.385 Subsidiaries
Sub-total (3.786.785) 1.556.738 Sub-total
13. PERPAJAKAN (lanjutan) 13. 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 tahun yang berakhir 31 Desember 2011 dan 2010 adalah sebagai berikut:
The reconciliation between the consolidated income before corporate income tax expense as shown in the consolidated statements of comprehensive income and the current estimated taxable income of the Company for the years ended December 31, 2011 and 2010 is as follows:
2011 2010
Laba konsolidasian sebelum beban Consolidated income before
pajak penghasilan badan 742.475.443 630.478.067 corporate income tax expense
Laba Entitas Anak sebelum Income of Subsidiaries before
beban pajak penghasilan badan (659.953.332) (559.910.681) corporate income tax expense
Laba Perusahaan sebelum Income before corporate income
beban pajak penghasilan badan 82.522.111 70.567.386 tax expense of the Company
Beda tetap 545.553 (2.569.697) Permanent differences
Beda temporer (86.198) (941.412) Temporary differences
Estimasi laba kena pajak Estimated taxable income of
Perusahaan 82.981.466 67.056.277 the Company
Beban pajak penghasilan -
tahun berjalan 20.745.367 16.764.069 Income tax expense - current
Dikurangi: pajak penghasilan
dibayar dimuka 18.864.732 4.664.758 Less: prepayment of income taxes
Estimasi utang Estimated income
pajak penghasilan Perusahaan 1.880.635 12.099.311 tax payable of the Company
2011 2010
Estimasi utang pajak penghasilan Estimated income tax payable
Perusahaan 1.880.635 12.099.311 The Company
Entitas Anak 28.622.523 37.860.099 Subsidiaries
Total 30.503.158 49.959.410 Total
2011 2010
Tagihan pajak penghasilan Claims for tax refund
Perusahaan 16.460.185 16.747.583 The Company
Entitas Anak 8.031.435 31.391.946 Subsidiaries
Total 24.491.620 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.
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued) 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 tahun 2011, Direktorat Jenderal Pajak telah mengabulkan sebagian permohonan pembatalan STP sebesar Rp287.398. Sehingga sampai dengan tanggal laporan keuangan konsolidasian, permohonan tersebut diatas yang masih dalam proses adalah sebesar Rp10.820.716.
In 2009, the Company received tax assessment letters (SKPKB) and tax collection letters (STP) 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. In 2011, Directorate General of Taxation has grant some of the Company’s objection on tax collection letter amounting Rp287,398. Thus, up to the date of consolidated financial statements, the appeal in the process is amounting Rp10,820,716.
Pada Maret 2011, Sungai Rangit, Entitas Anak, 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 tax assessment letters (SKPKB) and tax collection letters (STP) for underpayment 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.
Pada April 2011, Telaga Hikmah dan Binasawit Makmur, Entitas Anak, 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.
13. PERPAJAKAN (lanjutan) 13. TAXATION (continued)
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 tahun yang berakhir 31 Desember 2011 dan 2010 adalah sebagai berikut:
d. The reconciliation between corporate income tax expense as computed with the applicable tax rates from consolidated income before corporate income tax expense and corporate income tax expense for the year ended December 31, 2011 and 2010 is as follows:
2011 2010
Laba konsolidasian sebelum beban Consolidated income before
pajak penghasilan badan 742.475.443 630.478.067 corporate income tax expense
Laba Entitas Anak sebelum Income of Subsidiaries before
beban pajak penghasilan badan (659.953.332) (559.910.681) corporate income tax expense
Laba Perusahaan sebelum Income before corporate income
beban pajak penghasilan badan 82.522.111 70.567.386 tax expense of the Company
Estimasi beban pajak dengan tarif Estimated tax expense based on
yang berlaku 20.630.528 17.641.847 prevailing tax rate
Beda tetap neto menggunakan Net permanent differences
tarif pajak yang berlaku 136.389 (642.425) at the applicable tax rate
Beban pajak penghasilan badan Corporate income tax expense
Perusahaan 20.766.917 16.999.422 The Company
Entitas Anak 172.185.919 156.159.445 Subsidiaries
Beban pajak penghasilan badan 192.952.836 173.158.867 Corporate income tax expense
e. Aset (liabilitas) pajak tangguhan e. Deferred tax assets (liabilities)
2011 2010
Aset pajak tangguhan Deferred tax assets
Bibitan 4.694.608 5.195.902 Nursery
Rugi pajak 9.338.549 2.973.417 Tax losses
Liabilitas imbalan kerja 7.523.962 4.496.452 Employee benefits liability
Aset tetap 2.775.092 2.245.700 Fixed assets
Tanaman belum menghasilkan (5.663.662) (2.623.938) Immature plantations
Aset pajak tangguhan - neto 18.668.549 12.287.533 Deferred tax assets - net
Liabilitas pajak tangguhan Deferred tax liabilities
Liabilitas imbalan kerja 2.924.806 1.752.371 Employee benefits liability
Aset tetap (7.009.732) (5.565.554) Fixed assets
Tanaman belum menghasilkan (9.044.144) (6.721.656) Immature plantations
Liabilitas pajak
tangguhan - neto (13.129.070) (10.534.839) 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.