Prepaid taxes continued PERPAJAKAN lanjutan TAXATION continued

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 532 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued

c. Manfaatbeban pajak penghasilan

lanjutan c. Income tax benefitexpense continued 2013 2012 Beda waktu: Temporary differences: - Provisi penurunan nilai Provision for impairment of - piutang usaha 4,252 456 trade receivable - Provisi persediaan usang Provision for obsolete and - dan tidak lancar 5,833 1,891 slow moving inventories - Aset tetap 17,961 17,417 Fixed assets - - Akrual 256,595 8,546 Accruals - - Imbalan kerja 5,260 14,459 Employee benefits - - Kompensasi karyawan 28,311 1,678 Employee compensation - 262,120 11,261 Beda tetap: Permanent differences: - Penghasilan dikenakan pajak final 789 796 Income subject to final tax - - Penghasilan tidak kena pajak - 39,023 Non-taxable income - - Beban yang tidak dapat dikurangkan 149,847 24,566 Non-deductible expenses - 149,058 15,253 Labarugi kena pajak Perseroan 11,765 174,593 Taxable incomeloss of the Company Kompensasi rugi pajak yang digunakan 11,765 - Utilisation of tax loss Beban pajak penghasilan Current income taxes kini Perseroan - - of the Company Pembayaran pajak dimuka Prepayment of income taxes Perseroan 38,105 10,428 of the Company Kelebihan pembayaran pajak Overpayment of corporate income penghasilan Perseroan 38,105 10,428 tax of the Company Beban pajak penghasilan Current income tax expense kini entitas anak 63,292 53,010 of subsidiaries Pembayaran pajak dimuka Prepayment of income taxes entitas anak 72,670 151,486 of subsidiaries Kelebihan pembayaran Over payment pajak entitas anak 9,378 98,476 income tax of subsidiaries Pada tanggal 31 Desember 2013 dan 2012, Grup memiliki akumulasi rugi pajak yang belum terpakai yang akan kadaluarsa pada tahun 2018 dan 2019 sebagai berikut: As at 31 December 2013 and 2012, the Group has accumulated unused tax losses which will expire in years 2018 and 2019 as follows: 2013 2012 Perseroan The Company Tahun pajak 2012 167,571 174,593 Fiscal year 2012 Tahun pajak 2011 - 4,743 Fiscal year 2011 167,571 179,336 PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 533 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued