Beban pajak penghasilan lanjutan Income tax expense continued

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED Expressed in millions of Rupiah, unless otherwise stated 16. PERPAJAKAN lanjutan 16. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expense continued

Perhitungan beban pajak penghasilan badan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2013 2012 Laba konsolidasian Consolidated income sebelum pajak penghasilan 44,072 26,870 before income tax Dikurangi: Deduct: Laba sebelum pajak Profit before income penghasilan - entitas anak 18,750 5,289 tax - subsidiaries Laba sebelum pajak Profit before penghasilan - Perusahaan 25,322 21,581 income tax – the Company Pendapatan yang dikenakan pajak final 3,775 - Revenue subject to final tax Beban atas pendapatan yang Expenses related to dikenakan pajak final 4,897 - revenue subject to final tax Laba sebelum pajak Profit before penghasilan - Perusahaan 26,444 21,581 income tax – the Company Perbedaan temporer: Temporary differences: Provisi penurunan nilai - 209 Provision for impairment Allowance for inventory Provisi persediaan usang - - obsolence Provisi kontrak Provision for yang memberatkan - 7,000 onerous contract Penyisihan imbalan kerja Provision for employee karyawan 3,110 - benefits Penyusutan aset tetap 8,908 683 Fixed asset depreciation Gaji, upah dan kesejahteraan Salaries, wages and employee’s karyawan - - benefits Aset dan liabilitas Finance lease assets sewa pembiayaan - - and liabilities Perbedaan temporer lainnya - - Others time different Perbedaan tetap: Permanent differences: Pendapatan usaha entitas anak dan perusahaan Income from subsidiaries asosiasi 755 1,346 and associate Pendapatan bunga Interest income subject dikenakan pajak final 2,574 1,718 to final tax Keuntungan penjualan Gain on sale of aset tetap - - fixed assets Beban yang tidak dapat dikurangkan untuk keperluan pajak 3,315 3,630 Non-deductible expenses PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED Expressed in millions of Rupiah, unless otherwise stated 16. PERPAJAKAN lanjutan 16. TAXATION continued