UTANG USAHA TRADE PAYABLES

The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 56 18. PERPAJAKAN lanjutan 18. TAXATION continued a. Taksiran tagihan pajak lanjutan a. Estimated claims for tax refund continued Pajak Penghasilan Badan - Tahun 2008 Corporate Income Tax - Year 2008 Pada tanggal 20 April 2010, Trisari menerima surat ketetapan pajak lebih bayar SKPLB mengenai pajak penghasilan badan untuk tahun 2008 dimana Kantor Pajak setuju untuk merestitusi kelebihan pembayaran Trisari sebesar Rp646.853.865 setelah menyesuaikan rugi fiskal yang dilaporkan menjadi penghasilan kena pajak sebesar Rp4.334.710.160. Trisari mengajukan banding atas penyesuaian rugi fiskal menjadi penghasilan kena pajak. Pada tahun 2013, Trisari memutuskan untuk menghapusbukukan kelebihan pembayaran pajak tersebut. On April 20, 2010, Trisari received a tax overpayment assessment letter SKPLB covering corporate income tax for the year 2008 wherein the Tax Office approved to refund Trisari’s overpayment amounting to Rp646,853,865 after adjusting the reported tax loss to become a taxable income amounting to Rp4,334,710,160. Trisari appealed the adjustment of the tax loss to become a taxable income. In 2013, Trisari decided to write off the above over payment. b. Pajak dibayar di muka b. Prepaid tax 31 DesemberDecember 31, 2013 2012 Perusahaan The Company Pajak pertambahan nilai 2.899.939.610 - Value added tax Entitas Anak Subsidiaries Pajak pertambahan nilai 11.679.328.818 - Value added tax 14.579.268.428 - c. Utang pajak c. Taxes payable 31 DesemberDecember 31, 2013 2012 Perusahaan The Company Pajak penghasilan Income taxes Pasal 15 896.962.892 655.638.080 Article 15 Pasal 21 650.694.879 443.631.113 Article 21 Pasal 23 90.018.950 85.152.737 Article 23 Pasal 26 133.787.866 - Article 26 Pajak pertambahan nilai - 5.506.441.791 Value added tax Entitas Anak Subsidiaries Pajak penghasilan Income taxes Pasal 15 166.577.779 123.938.740 Article 15 Pasal 21 117.366.558 18.448.835 Article 21 Pasal 22 44.956.591 - Article 22 Pasal 23 53.028.850 58.374.615 Article 23 Pasal 25 596.153.848 206.921.016 Article 25 Pasal 29 29.358.184 5.565.065.670 Article 29 Pajak pertambahan nilai - 639.657.737 Value added tax Total utang pajak 2.778.906.397 13.303.270.334 Total taxes payable