Annual Report - PT SMART Tbk

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PT SINAR MAS AGRO RESOURCESAND TECHNOLOGY Tbk DAN ANAK PERUSAHAANCatatan atas Laporan Keuangan Konsolidasi31 Desember 2010 dan 2009 serta untuk Tahun-tahunyang Berakhir pada Tanggal Tersebut(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)PT SINAR MAS AGRO RESOURCESAND TECHNOLOGY Tbk AND ITS SUBSIDIARIESNotes to Consolidated Financial StatementsDecember 31, 2010 and 2009 andFor the Years then Ended(Expressed in Million Rupiah, Unless Otherwise Stated)26. Pajak Penghasilan (Lanjutan) 26. Income Tax (Continued)Pajak KiniRekonsiliasi antara laba sebelum pajakpenghasilan menurut laporan laba rugikonsolidasi dengan laba kena pajak Perusahaanadalah sebagai berikut:Current TaxA reconciliation between income before tax perconsolidated statements of income and taxableincome of the Company is as follows:2010 2009Laba sebelum pajak menurutIncome before tax per consolidatedlaporan laba rugi konsolidasi 1.654.948 992.722 statements of incomeLaba sebelum pajak anak perusahaan (1.283.898) (770.902) Income before tax of subsidiariesLaba sebelum pajak Perusahaan 371.050 221.820 Income before tax of the CompanyPerbedaan temporer:Temporary differences:Cadangan penurunan nilai asetProvision for impairment of otherlain-lain 49.704 86.476 assetsSelisih penyusutan dan amortisasiDifference between fiscal and commercialfiskal dengan komersialdepreciation and amortizationAset tetap (47.771) (39.474) Property, plant and equipmentMerek dagang 555 524 Brands and trademarks2.488 47.526Perbedaan tetap:Permanent differences:Bagian atas rugi bersihEquity in net losses ofperusahaan asosiasi - bersih 5.362 6.045 associates - netBeban yang tidak dapat dikurangkan 7.111 5.447 Non-deductible expensesPendapatan bunga dan sewa yangInterest and rent income alreadypajak penghasilannya bersifat final (6.034) (7.157) subjected to final income taxBersih 6.439 4.335 NetLaba kena pajak 379.977 273.681 Taxable incomeBeban dan hutang pajak kini adalah sebagaiberikut:The current tax expense and payable are asfollows:2010 2009Beban pajak kiniCurrent income taxPerusahaan 94.994 76.631 The CompanyAnak perusahaan 278.556 193.614 SubsidiariesJumlah 373.550 270.245 TotalPembayaran pajak dimukaPrepayments of income taxesPerusahaanThe CompanyPasal 22 727 3.734 Article 22Pasal 23 16.029 17.325 Article 23Pasal 25 67.429 91.056 Article 25Anak perusahaan 155.740 132.210 SubsidiariesJumlah 239.925 244.325 TotalJumlah 133.625 25.920 TotalHutang pajak penghasilan kini (Catatan 14) Income tax payable (Note 14)(Pajak dibayar dimuka)(Prepaid tax)Perusahaan 10.809 (35.484) The CompanyAnak perusahaan 122.816 61.404 SubsidiariesBersih 133.625 25.920 Net- 82 -
PT SINAR MAS AGRO RESOURCESAND TECHNOLOGY Tbk DAN ANAK PERUSAHAANCatatan atas Laporan Keuangan Konsolidasi31 Desember 2010 dan 2009 serta untuk Tahun-tahunyang Berakhir pada Tanggal Tersebut(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)PT SINAR MAS AGRO RESOURCESAND TECHNOLOGY Tbk AND ITS SUBSIDIARIESNotes to Consolidated Financial StatementsDecember 31, 2010 and 2009 andFor the Years then Ended(Expressed in Million Rupiah, Unless Otherwise Stated)26. Pajak Penghasilan (Lanjutan) 26. Income Tax (Continued)Pajak Kini (Lanjutan)Laba kena pajak dan beban pajak Perusahaandan anak perusahaan tahun 2009 sesuaidengan Pemberitahuan (SPT) Tahunan yangdisampaikan Perusahaan kepada KantorPelayanan Pajak.Taksiran tagihan pajak merupakan kelebihanpembayaran pajak, yang menurut pendapatmanajemen dapat diperoleh kembali, denganrincian sebagai berikut:Current Tax (Continued)The taxable income and tax expense of theCompany and its subsidiaries in 2009 are inaccordance with the corporate income taxreturns filed with the Tax Service Office.Estimated claims for tax refund represent claimsfor overpayments of income taxes whichmanagement believes can be recovered, withdetails as follows:2010 2009Tahun berjalanCurrent yearPajak penghasilanIncome taxPerusahaanThe CompanyBadan - 35.483 Corporate incomePasal 25 336 4.934 Article 25Anak perusahaanSubsidiariesPasal 23 13.366 6.173 Article 23Pajak Pertambahan NilaiValue Added TaxPerusahaan (a) 202.224 96.563 The Company (a)Tahun-tahun sebelumnyaPrior yearsPajak penghasilanIncome taxPerusahaan (c) 21.000 16.066 The Company (c)Anak perusahaan 28.735 106.956 SubsidiariesPajak Pertambahan NilaiValue Added TaxPerusahaan (a) 107.003 10.440 The Company (a)Anak perusahaan 7.114 18.318 SubsidiariesBea Perolehan Hak atas Tanah danDuty on Land and BuildingBangunanAcquisitionAnak perusahaan 31.060 - SubsidiariesJumlah 410.838 294.933 Totala) Pada tanggal 31 Desember 2010, saldoPajak Pertambahan Nilai - Bersih (PPN -Masukan) sebesar Rp 296.885 merupakanjumlah yang akan direstitusi olehPerusahaan berdasarkan SuratPemberitahuan Masa PPN tahun pajak2010 dan disajikan sebagai bagian dariakun “Taksiran tagihan pajak” di neracatahun 2010.Pada tanggal 31 Desember 2009, saldoPajak Pertambahan Nilai - Bersih (PPN -Masukan) sebesar Rp 96.563 merupakanjumlah yang akan direstitusi olehPerusahaan berdasarkan SuratPemberitahuan Masa PPN tahun pajak2009 dan disajikan sebagai bagian dariakun “Taksiran tagihan pajak” di neracatahun 2009.a) As of December 31, 2010, the balance ofValue Added Tax - Net (VAT - In)amounting to Rp 296,885 represents theamount that will be claimed by theCompany based on the Monthly Tax Returnon Value Added Tax for Fiscal year 2010and is presented as part of “Estimatedclaims for tax refund” account in the 2010consolidated balance sheet.As of December 31, 2009, the balance ofValue Added Tax - Net (VAT - In)amounting to Rp 96,563 represents theamount that will be claimed by theCompany based on the Monthly Tax Returnon Value Added Tax for fiscal year 2009and is presented as part of “Estimatedclaims for tax refund” account in the 2009consolidated balance sheet.- 83 -
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Daftar IsiContentsProfil Perusahaan
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Visi • VisionWe aim to be the bes
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Sambutan Komisaris UtamaMessage fro
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Sambutan Direktur UtamaMessage from
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Sambutan Direktur Utama • Message
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Ikhtisar OperasionalBusiness Highli
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Struktur PerusahaanCorporate Struct
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Profil KomisarisProfile of Commissi
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Profil Komisaris • Profile of Com
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Profil Direksi • Profile of Direc
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Driving Long-term Growth withIntegr
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Diskusi dan Analisa Manajemen • M
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Sumber Daya ManusiaSumber Daya Manu
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Tata Kelola Perusahaan Corporate Go
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Tata Kelola Perusahaan • Corporat
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Terdepan Dalam Pengembangan Kelesta
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Informasi Perusahaan Corporate Info
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Laporan Keuangan KonsolidasiUntuk T
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PT SINAR MAS AGRO RESOURCES AND TEC
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PT SINAR MAS AGRO RESOURCESAND TECH
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Annual Report - PT SMART Tbk

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