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:
30/06/2013 31/12/2012
1 - 30 hari 147.589.270 237.640.473 1 - 30 days
Lebih dari 30 hari 23.089.014 15.581.436 More than 30 days
Total 170.678.284 253.221.909 Total
16. UANG MUKA PENJUALAN 16. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan terutama sehubungan dengan penjualan minyak sawit mentah, inti sawit dan kecambah. Saldo uang muka penjualan pada tanggal 30 Juni 2013 dan 31 Desember 2012 masing-masing sebesar Rp15.847.836 dan Rp52.330.310.
Sales advances represent advances received from customers mainly in relation to sales of crude palm oil, palm kernel and germinated seeds. Balance of sales advances as of June 30, 2013 and December 31, 2012 amounted to Rp15,847,836 and Rp52,330,310, respectively.
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
30/06/2013 31/12/2012
Pajak penghasilan 53.570.611 5.250.000 Income tax
Pajak pertambahan nilai 8.752.543 680.586 Value added tax
Total 62.323.154 5.930.586 Total
b. Utang pajak b. Taxes payable
30/06/2013 31/12/2012
Pajak penghasilan - pasal 21 2.935.618 4.286.340 Income tax - article 21
Pajak penghasilan - pasal 23/26 585.779 7.267.167 Income tax - article 23/26
Pajak penghasilan - pasal 4(2) 280.517 806.797 Income tax - article 4(2)
Pajak penghasilan - pasal 25 7.414.068 11.547.885 Income tax - article 25
Pajak penghasilan - pasal 29 - 14.562.045 Income tax - article 29
Pajak penghasilan - pasal 15 55.835 13.725 Income tax - article 15
Pajak Pertambahan Nilai 10.723 14.061.380 Value Added Tax
Total 11.282.540 52.545.339 Total
c. Komponen beban/(manfaat) pajak penghasilan c. Components of income tax expense/(benefit) Rincian beban/(manfaat) pajak penghasilan
untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2013 dan 2012 adalah sebagai berikut:
Details of income tax expense/(benefit) for the six months periods ended June 30, 2013 and 2012, consist of the following:
2013 2012
Tahun berjalan Current
Perusahaan - - The Company
Entitas Anak 28.793.425 57.862.771 Subsidiaries
Sub-total 28.793.425 57.862.771 Sub-total
Pajak tangguhan Deferred tax
Perusahaan (10.238.349) - The Company
Entitas Anak (8.769.919) (426.510) Subsidiaries
Sub-total (19.008.268) (426.510) Sub-total
Total 9.785.157 57.436.261 Total
Rincian manfaat pajak penghasilan tangguhan adalah sebagai berikut:
The details of deferred income tax benefits are as follows:
2013 2012
Manfaat/(beban) pajak Income tax benefit/
penghasilan - tangguhan (expense) - deferred
Perusahaan Company
Rugi fiskal yang dapat
dikompensasi 10.238.349 - Tax losses carry forward
Sub-total 10.238.349 - Sub-total
Entitas Anak Subsidiaries
Rugi fiskal yang dapat
dikompensasi 11.391.403 - Tax losses carry forward
Penyesuaian atas pajak tangguhan Adjustments in respect of previous
tahun lalu 973.568 - year deferred tax
Penyusutan aset tetap 122.624 426.510 Depreciation of fixed assets
Perubahan neto rugi antar
perusahaan yang belum Net changes in unrealized
direalisasi (3.717.676) - inter-company loss
Sub-total 8.769.919 426.510 Sub-total
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Pajak penghasilan badan d. Corporate income tax
Rekonsiliasi antara laba konsolidasian sebelum beban pajak penghasilan seperti yang tercantum dalam laporan laba rugi komprehensif konsolidasian dan laba kena pajak Perusahaan periode berjalan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2013 dan 2012 adalah sebagai berikut:
The reconciliation between the consolidated income before income tax expense as shown in the consolidated statements of comprehensive income and the current taxable income of the Company for the six months periods ended June 30, 2013 and 2012 is as follows:
2013 2012
Laba sebelum beban Income before
pajak penghasilan menurut income tax expense
laporan laba rugi komprehensif per consolidated statements of
konsolidasian 37.308.750 211.741.975 comprehensive income
Dikurangi: rugi/(laba) Entitas Anak Less: loss/(income) of Subsidiaries
sebelum beban pajak penghasilan before income tax expense
dan eliminasi transaksi dengan and elimination of transactions
entitas anak (85.111.268) (226.353.250) with subsidiaries
Laba Perusahaan sebelum Income before income
beban pajak penghasilan (47.802.518) (14.611.275) tax expense of the Company
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 7.000.398 11.596.738 Non-deductible expenses
Pendapatan yang telah dikenakan pajak Income already subjected to final
penghasilan yang bersifat final (151.277) (411.403) income tax
Beda temporer - - Temporary differences
Rugi kena pajak yang
diatribusikan kepada Taxable loss attributable to
Perusahaan (40.953.397) (3.425.940) the Company
Beban pajak penghasilan - - Income tax expense
Dikurangi: pajak penghasilan
dibayar dimuka 61.998 10.875.648 Less: prepayment of income taxes
Tagihan pajak penghasilan Claim for tax refund of
Perusahaan (61.998) (10.875.648) the Company
30/06/2013 31/12/2012
Utang pajak penghasilan Income tax payable
Perusahaan - - The Company
Entitas Anak - 14.562.045 Subsidiaries
Total - 14.562.045 Total
30/06/2013 31/12/2012
Tagihan dan keberatan atas Claims for tax refund and
hasil pemeriksaan pajak tax assessment
Perusahaan 11.854.335 28.314.520 The Company
Entitas Anak 42.107.336 37.788.849 Subsidiaries
Total 53.961.671 66.103.369 Total
d. Pajak penghasilan badan (lanjutan) d. 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 di dalamnya 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 sisa permohonan banding dan permohonan pembatalan STP 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. In 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 appeals to tax court and has fill request to cancel those STP to Directorate General of Taxation amounted 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, the remaining appeal and request to cancel STP is amounted to Rp10,820,716.
Pada bulan Februari 2013, Perusahaan telah menerima keputusan Pengadilan Pajak atas banding tersebut, yang memutuskan mengabulkan banding Perusahaan dengan hasil keputusan nilai lebih bayar sejumlah Rp5.363.553. Pada bulan April 2013, pengembalian dana hasil keputusan banding tersebut telah diterima. Sisa sebesar Rp2.717.817 masih dalam proses permohonan pembatalan STP ke Direktorat Jenderal Pajak.
In February 2013, the Company has received decision from the Tax Court on the said appeal, which decided to accept the
Company‟s appeal with decision of
overpayment totalling to Rp5,363,553. In April 2013, the refund of the said appeal decision amount has been received. The remaining of Rp2,717,817 is still in the process of request to cancel STP to Directorate General of Taxation.
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. Pada bulan Juni 2012, Direktorat Jenderal Pajak telah menerbitkan Surat Keputusan yang menolak keberatan Sungai Rangit. Atas Surat Keputusan ini, Sungai Rangit telah mengajukan banding ke pengadilan pajak. Sampai dengan tanggal laporan keuangan konsolidasian, banding tersebut masih dalam proses.
In 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 to Rp15,100,711. In June 2012, the Directorate General of Taxation has issued
Decision Letter to reject Sungai Rangit‟s
objection letters. Based on this Decision Letter, Sungai Rangit has appealed to tax court. Up to the date of the completion of the consolidated financial statements, the appeal is still in the process.
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued) Pada bulan Mei 2013, Sungai Rangit, Entitas
Anak, telah menerima berbagai Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas berbagai jenis pajak untuk tahun pajak 2007 sejumlah Rp10.294.570. Sungai Rangit telah mengajukan keberatan ke Direktorat Jenderal Pajak sebesar Rp9.319.844 pada bulan Juli 2013.
In May 2013, Sungai Rangit, a Subsidiary, received various tax assessment letters (SKPKB) and tax collection letters (STP) for underpayment of various taxes for fiscal year 2007 totalling Rp10,294,570. Sungai Rangit has filed objection to Directorate General of Taxation totalling to Rp9,319,844 in July 2013.
e. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum beban pajak penghasilan sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan beban pajak penghasilan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2013 dan 2012 adalah sebagai berikut:
e. The reconciliation between income tax expense as computed with the applicable tax rate from income before income tax expense as shown in the consolidated statements of comprehensive income and income tax expense for the six months periods ended June 30, 2013 and 2012 is as follows:
2013 2012
Laba sebelum beban pajak Income before income tax expense per
penghasilan menurut laporan laba consolidated statements of
rugi komprehensif konsolidasian 37.308.750 211.741.975 comprehensive income
Beban pajak penghasilan dihitung
berdasarkan tarif pajak yang Income tax expense calculated
berlaku 9.327.188 52.935.494 at applicable tax rate
Pengaruh pajak atas beda tetap 4.414.499 4.500.767 Tax effects on permanent differences
Penyesuaian atas pajak tangguhan Adjustments in respect of previous
tahun lalu (3.956.530) - year deferred tax
Beban pajak penghasilan 9.785.157 57.436.261 Income tax expense
f. Aset (liabilitas) pajak tangguhan f. Deferred tax assets (liabilities)
30/06/2013 31/12/2012
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities)
Rugi fiskal 51.986.251 31.047.549 Tax losses
Liabilitas imbalan kerja 13.972.540 12.382.549 Employee benefits liability
Bibitan 2.450.987 6.168.663 Nursery
Aset tetap 767.949 3.642.595 Fixed assets
Tanaman belum menghasilkan (10.360.649) (9.810.990) Immature plantations
Aset pajak tangguhan - neto 58.817.078 43.430.366 Deferred tax assets - net
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities)
Rugi fiskal 2.169.495 1.478.445 Tax losses
Liabilitas imbalan kerja 2.699.942 4.289.933 Employee benefits liability
Aset tetap (3.873.391) (6.870.661) Fixed assets
Tanaman belum menghasilkan (10.702.778) (11.252.437) Immature plantations
Beban tangguhan hak atas tanah Deferred Landrights cost and
dan aset takberwujud - IUPHHK (21.949.515) (22.923.083) intangible assets - IUPHHK
Liabilitas pajak tangguhan - neto (31.656.247) (35.277.803) Deferred tax liabilities - net
f. Aset (liabilitas) pajak tangguhan (lanjutan) f. Deferred tax assets (liabilities) (continued) 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.
Grup tidak mengakui aset pajak tangguhan atas saldo rugi fiskal sebesar Rp53.826.928 dan Rp63.396.472 masing-masing pada tanggal 30 Juni 2013 dan 31 Desember 2012 dengan pertimbangan ketidakpastian rugi fiskal tersebut dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan datang.
Group does not recognize deferred tax assets on tax loss carryforwards of Rp53,826,928 and Rp63,396,472 as of June 30, 2013 and December 31, 2012, respectively, on the basis that there is uncertainty that the future taxable profits will be available and carry forward of unused tax losses can be utilized.
18. BEBAN AKRUAL 18. ACCRUED EXPENSES
Beban akrual terutama terdiri dari beban bunga, beban jasa tenaga ahli dan lainnya. Saldo beban akrual pada tanggal 30 Juni 2013 dan 31 Desember 2012 masing-masing sebesar Rp9.249.298 dan Rp13.414.314.
Accrued expenses mainly represent accruals for interest charges, professional fees and others. Balance of accrued expenses as of June 30, 2013 and December 31, 2012 amounted to Rp9,249,298 and Rp13,414,314, respectively.
19. LIABILITAS IMBALAN KERJA JANGKA
PENDEK