PERPAJAKAN lanjutan TAXATION continued

The original consolidated financial statements included herein are in Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2009 dan 2008 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2009 and 2008 Expressed in rupiah, unless otherwise stated 41 11. PERPAJAKAN lanjutan 11. TAXATION continued 2009 2008 Laba sebelum beban pajak penghasilan badan Income before corporate income menurut laporan laba rugi tax expense per consolidated konsolidasi 1.625.258.176.156 1.103.345.722.682 statements of income Laba Anak Perusahaan sebelum Income of Subsidiaries before beban pajak penghasilan corporate income tax badan - bersih 26.682.270.310 8.177.404.095 expense - net Pembalikan atas jurnal Reversal of inter-company eliminasi antar perusahaan eliminating entries pada saat konsolidasi 15.171.853.586 3.292.499.488 during consolidation Laba Perusahaan sebelum Income before corporate income beban pajak tax expense attributable penghasilan badan 1.613.747.759.432 1.091.875.819.099 to the Company Ditambah dikurangi: Add deduct: Beda temporer Temporary differences Penyisihan untuk pembongkaran aset tetap dan beban restorasi lahan bekas tambang - bersih Provision for dismantling costs and Catatan 24s 573.519.441 308.471.201 recultivation - net Note 24s Penyisihan untuk imbalan kesehatan pasca Provision for post-retirement kerja - bersih 196.818.380 1.055.695.690 healthcare benefits - net Pembayaran hutang sewa Payments of obligations under guna usaha 32.018.563.164 29.706.496.022 capital lease Penyusutan aset tetap termasuk aset sewa Depreciation of fixed assets guna usaha 19.727.483.667 2.920.403.050 including leased assets Beban keuangan sehubungan dengan transaksi Finance charges related to sewa guna usaha 4.405.715.606 767.990.969 leasing transactions Penyisihan untuk imbalan Provision for employee kerja - bersih 605.461.110 407.315.838 benefits - net Penghapusan penyisihan Write-off of doubtful accounts piutang tak tertagih dan and inventories against persediaan usang - bersih 97.588.556 853.732.162 allowance - net 56.084.474.282 33.094.081.876 Beda tetap Permanent differences Beban-beban yang tidak Non-deductible expenses dapat dikurangkan Kenikmatan karyawan 8.834.092.879 10.674.699.098 Employee benefits Hubungan masyarakat 2.656.986.082 1.914.124.523 Public relations Sumbangan 1.327.375.470 779.731.453 Donations Lain-lain 626.867.687 991.966.613 Others Penghasilan yang pajaknya Income already subjected bersifat final 28.660.312.124 11.646.255.625 to final tax Bagian atas laba bersih Equity in net earnings of associated perusahaan asosiasi - bersih 881.153.764 1.623.622.560 companies - net 16.096.143.770 1.090.643.502 Taksiran penghasilan kena pajak 1.541.567.141.380 1.059.872.380.725 Estimated taxable income The original consolidated financial statements included herein are in Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2009 dan 2008 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2009 and 2008 Expressed in rupiah, unless otherwise stated 42 11. PERPAJAKAN lanjutan 11. TAXATION continued