Prepaid taxes PERPAJAKAN TAXATION

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5164 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continued

d. Pajak kini lanjutan

d. Current taxes continued

Rekonsiliasi antara beban pajak penghasilan dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan Perusahaan sebagai berikut: The reconciliation between income tax expense and the theoretical tax amount on the Company’s profit before income tax is as follows: 2012 2011 Laba konsolidasian Consolidated profit before sebelum beban pajak 4,802,288 4,504,754 income tax expense Ditambah: Add: Eliminasi konsolidasian 3,022,156 2,655,467 Consolidation eliminations Laba sebelum pajak - Profit before income tax - Entitas Anak 5,071,158 4,704,965 Subsidiaries Laba sebelum pajak Profit before income penghasilan - Perusahaan 2,753,286 2,455,256 tax - the Company Pajak penghasilan dihitung dengan tarif pajak 25 688,321 613,814 Income tax at 25 Beban yang tidak dapat dikurangkan untuk keperluan pajak 91,431 98,193 Non-deductible expenses Aset tetap yang tidak dapat Non-tax deductible disusutkan untuk keperluan pajak 1,168 1,630 fixed assets depreciation Pembalikan penyisihan Reversal of provision for biaya kesehatan pensiunan 16,069 3,549 post-retirement healthcare benefits Pendapatan usaha Entitas Anak dan Income from Subsidiaries and perusahaan asosiasi 736,716 616,894 associates Pendapatan bunga yang dikenakan pajak final 25,969 22,164 Interest income subject to final tax Pendapatan lain yang dikenakan Other income subject pajak final koreksi PNBP 2007 - 3,094 to final tax PNBP 2007 correction Penyesuaian tahun lalu 2,236 - Adjustment in respect of prior years Pendapatan lain-lain dikenakan pajak final 5,441 - Other income subject to final tax Selisih karena perubahan Diferrence due to changes in mata uang pelaporan - 11,835 reporting currency Lain-lain 6,329 - Others Beban pajak penghasilan - Corporate income tax Perusahaan 7,368 56,101 expense - the Company Beban pajak penghasilan - Corporate income tax Entitas Anak 2,032,754 2,075,022 expense - Subsidiaries Beban pajak penghasilan - Corporate income tax expense - transaksi konsolidasi 11,192 31,671 consolidated transaction Beban pajak penghasilan Consolidated corporate konsolidasian 2,036,578 2,099,452 income tax expense Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5165 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continued