UTANG USAHA Peristiwa setelah Periode Pelaporan

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E55 Exhibit E55 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

16. PERPAJAKAN Lanjutan

16. TAXATION Continued c. Pajak kini Lanjutan c. Current tax Continued 2 0 1 2 2 0 1 1 Taksiran laba fiskal 4.354.775 4.479.409 Estimated taxable income Penghasilan kena pajak Taxable income Dengan fasilitas 581.995 566.339 Used facility Tanpa menggunakan fasilitas 3.772.780 3.913.070 Without facility Taksiran pajak penghasilan Estimate income tax 25 x 50 x Rp 581.995 2011: Rp 566.339 72.749 70.792 25 x 50 x Rp 581,995 2011: Rp 566,339 25 x Rp 3.772.780 2011: Rp 3.913.070 943.195 978.268 25 x Rp 3,772,780 2011: Rp 3,913,070 J u m l a h 1.015.944 1.049.060 T o t a l Pajak penghasilan dibayar dimuka Payment of income taxes Pajak penghasilan - Pasal 23 797.633 759.304 Income tax - Article 23 Pajak penghasilan - Pasal 25 103.793 166.805 Income tax - Article 25 901.426 926.109 Utang pajak penghasilan Income tax payable Perusahaan 114.518 122.951 The Company Entitas anak 6.195.738 3.332.920 The subsidiaries J u m l a h 6.310.256 3.455.871 T o t a l Beban pajak penghasilan Corporate income tax Perusahaan 1.015.944 1.049.060 The Company Entitas anak 9.036.394 12.065.158 The subsidiaries J u m l a h 10.052.338 13.114.218 T o t a l Perhitungan pajak penghasilan badan untuk tahun 2012 dan 2011 telah sesuai dengan Surat Pemberitahuan Pajak SPT tahun-tahun yang bersangkutan. The calculation of income tax for the year 2012 and 2011 is according to the related “Surat Pemberitahuan Pajak” SPT years. These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E56 Exhibit E56 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

16. PERPAJAKAN Lanjutan

16. TAXATION Continued d. Pajak tangguhan d. Deferred tax Dibebankan dikreditkan ke Dibebankan laporan laba rugi dikreditkan ke konsolidasian pendapatan 31 Desember Charged credited to komprehensif lainnya 31 Desember 2011 consolidated Charged credited to 2012 31 D ecember statements of other comprehensive 31 D ecember 2011 profit or loss income 2012 Aset pajak tangguhan D eferred tax assets Perusahaan The Company Property, plant and Aset tetap 36.566 25.887 - 62.453 equipment Imbalan pasca kerja 1.493.569 413.665 - 1.079.904 Post-employee benefits 1.530.135 387.778 - 1.142.357 Entitas anak The subsidiaries Rugi fiskal 594.215 916.542 - 1.510.757 Fiscal loss Property, plant and Aset tetap 85.301 211.756 1.270.339 1.396.794 equipment Imbalan pasca kerja 302.835 335.133 - 637.968 Post-employee benefits 982.351 1.039.919 1.270.339 751.931 J u m l a h 2.512.486 652.141 1.270.339 1.894.288 T o t a l Liabilitas pajak tangguhan D eferred tax liabilities Entitas anak The subsidiaries Rugi fiskal 3.866.722 2.906.009 - 6.772.731 Fiscal loss Property, plant and Aset tetap 995.005 3.971.850 229.763.197 232.740.042 equipment Imbalan pasca kerja 2.974.595 2.957.820 - 5.932.415 Post-employee benefits J u m l a h 7.836.322 1.891.979 229.763.197 220.034.896 T o t a l Dibebankan dikreditkan ke laba rugi komprehensif 31 Desember konsolidasian 31 Desember 2010 Charged credited to 2011 31 December consolidated statements 31 December 2010 or profit or loss 2011 Aset pajak tangguhan Deferred tax assets Perusahaan The Company Property, plant and Aset tetap 17.774 18.792 36.566 equipment Imbalan pasca kerja 918.253 575.316 1.493.569 Post-employee benefits 936.027 594.108 1.530.135 Entitas anak The subsidiaries Rugi fiskal 4.737.811 276.874 4.460.937 Fiscal loss Property, plant and Aset tetap 1.637.718 530.132 1.107.586 equipment Hak atas tanah - 27.280 27.280 Land rights Imbalan pasca kerja 1.584.676 1.692.754 3.277.430 Post-employee benefits 7.960.205 858.468 8.818.673 J u m l a h 8.896.232 1.452.576 10.348.808 T o t a l