PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 63 - 28. BEBAN KEUANGAN

28. FINANCE COSTS

2014 2013 US 000 US 000 Beban bunga dari: Interest expense on: Utang bank 23.875 15.146 Bank loans Lain-lain 1.109 252 Others Jumlah bunga atas liabilitas keuangan yang tidak diklasifikasikan Total interest on financial liabilities sebagai FVTPL 24.984 15.398 not classified as at FVTPL Provisi bank 5.756 7.083 Bank charges Pajak atas beban bunga 1.202 266 Tax on interest expense Jumlah 31.942 22.747 Total Penyelesaian neto atas bunga liabilitas keuangan FVTPL disajikan sebagai bagian dari “keuntungan kerugian atas instrumen keuangan derivatif”. Net settlement of interest on financial liabilities classified as at FVTPL is presented as part of “gain loss on derivative financial instruments”. 29. MANFAAT BEBAN PAJAK 29. TAX BENEFIT EXPENSE Manfaat beban pajak terdiri dari: Tax benefit expense consists of the following: 2014 2013 US 000 US 000 Pajak final Final tax RPU 367 529 RPU Pajak tidak final Non final tax SMI - 6.939 SMI Penyesuaian atas pajak penghasilan Adjustment of prior year corporate badan tahun sebelumnya income tax SMI 151 - SMI Penyesuaian atas surat ketetapan Adjustment of overpayment tax lebih bayar Catatan 8 assessment letter Note 8 Perusahaan - 1.532 The Company Jumlah pajak kini 518 9.000 Total current tax Pajak tangguhan Deferred tax Perusahaan 7.241 6.454 The Company SMI 72 2.853 SMI PBI 1.165 650 PBI Jumlah pajak tangguhan 6.148 2.951 Total deferred tax Jumlah beban pajak - bersih 6.666 6.049 Total tax expense - net NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 64 - Pajak kini Current tax Pajak Penghasilan Final Final Income Tax Merupakan pajak penghasilan final RPU atas sewa tangki Represents final income tax of RPU on tank lease. Pajak Penghasilan Non Final Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan rugi fiskal adalah sebagai berikut: Non Final Income Tax The reconciliation between profit loss before tax per consolidated statements of comprehensive income and fiscal loss is as follows: 2014 2013 US 000 US 000 Laba sebelum pajak menurut Profit before tax per consolidated laporan laba rugi komprehensif statements of comprehensive konsolidasian 24.912 17.079 income Rugi laba sebelum pajak entitas anak Loss profit before tax of subsidiaries setelah dilakukan penyesuaian after adjustment in pada level konsolidasian 88 44.983 consolidated level Laba rugi sebelum pajak Perusahaan 25.000 27.904 Profit loss before tax of the Company Perbedaan temporer: Temporary differences: Perbedaan penyusutan Difference between commercial komersial dan fiskal 8.939 6.744 and fiscal depreciation Imbalan pasca kerja 1.336 615 Post-employment benefits Cadangan penurunan nilai Allowance for decline in value persediaan 3.839 - of inventories Lain-lain 294 213 Others Jumlah 14.408 5.916 Total Perbedaan yang tidak dapat Nondeductible expenses diperhitungkan menurut fiskal: nontaxable income: Penghasilan bunga 6.647 741 Interest income Keuntungan atas penjualan tanah yang telah dkenakan Gain on sale of land, subjected pajak penghasilan final - 5.130 to final income tax Beban pajak - 1.504 Tax expenses Lain-lain 12.125 6.455 Others Jumlah 5.478 2.088 Total Laba kena pajak rugi fiskal 44.886 19.900 Taxable income fiscal loss Rugi fiskal tahun sebelumnya Unexpired prior years fiscal yang belum kadaluarsa 106.264 86.364 losses Akumulasi rugi fiskal Perusahaan 61.378 106.264 Accumulated fiscal losses of the Company Perusahaan telah mendapat persetujuan dari Direktorat Jenderal Pajak untuk melakukan pelaporan perpajakan dalam mata uang Dolar Amerika Serikat mata uang fungsional, efektif 1 Januari 2011, dalam Keputusan Menteri Keuangan Republik Indonesia No. KEP-83WPJ.192010 tanggal 21 Oktober 2010, sehubungan dengan perubahan status Perusahaan dari Penanaman Modal Dalam Negeri menjadi Penanaman Modal Asing berdasarkan Izin Prinsip Penanaman Modal dari Badan Koordinasi Penanaman Modal BKPM No. 1971IPPMA2010. The Company has obtained the approval from the Directorate General of Taxes to report its taxation reporting in US Dollar functional currency, effective January 1, 2011, through Decision Letter No. KEP-83WPJ.192010, of Ministry of Finance of the Republic of Indonesia dated October 21, 2010. This is related to the change of the Company’s status from Domestic Capital Investment to Foreign Capital Investment based on Permit of Capital Investment Principle from Capital Market Coordination Board No. 1971IPPMA2010.