PENJUALAN NETO NET SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 89 32. PERPAJAKAN Lanjutan 32. TAXATION Continued b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund Akun ini terdiri dari taksiran tagihan kelebihan pajak yang berasal dari: This account consists of estimated of claims for tax refund arising from: 2013 2012 Taksiran tagihan kelebihan pajak Estimated claims for tax refund Pajak Penghasilan: Income Taxes: Pasal 28 7.219.523 14.349.069 Article 28 Pasal 26 1.294.506 1.294.506 Article 26 Pasal 21 138.201 138.201 Article 21 Pasal 23 33.083 33.083 Article 23 Pasal 4 2 35.898 35.898 Article 4 2 Pajak Pertambahan Nilai 5.471.763 14.748.446 Value-Added Tax Total 14.192.974 30.599.203 Total c. Utang pajak c. Taxes payable Akun ini terdiri dari: This account consists of: 2013 2012 Utang pajak Taxes payable Pajak Penghasilan: Income Taxes: Pasal 4 2 6.668.453 6.408.144 Article 4 2 Pasal 21 21.355.822 23.576.685 Article 21 Pasal 22 1.151.310 1.018.624 Article 22 Pasal 23 14.918.210 14.099.418 Article 23 Pasal 25 86.227.950 86.627.899 Article 25 Pasal 26 267.173.004 267.965.466 Article 26 Pasal 29 312.720.118 288.842.411 Article 29 Pajak Pertambahan Nilai 101.315.137 101.030.030 Value-Added Tax Pajak Bumi dan Bangunan 29.645.822 30.078.791 Land and Building Tax Lain-lain 52.225.055 52.626.444 Others Total 893.400.881 872.273.912 Total d. Manfaat beban pajak penghasilan d. Income tax benefits expenses Beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut: Income tax expenses of the Company and Subsidiaries was as follows: 2013 2012 Manfaat beban pajak penghasilan Income tax benefits expenses Pajak kini Current tax Operasi yang dilanjutkan: Continuing operations: Perusahaan - - The Company Entitas Anak 67.007.377 90.106.127 Subsidiaries Sub–total 67.007.377 90.106.127 Sub-total Operasi yang dihentikan - 5.302.823 Discontinued operations Total 67.007.377 95.408.950 Total Pajak tangguhan Deferred tax Operasi yang dilanjutkan: Continuing operations: Perusahaan 231.353.153 37.035.030 The Company Entitas Anak 313.345.592 78.360.840 Subsidiaries Sub–total 544.698.745 115.395.870 Sub-total Operasi yang dihentikan 112.750.271 6.226.032 Discontinued operations Total 657.449.016 109.169.838 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 90 32. PERPAJAKAN Lanjutan 32. TAXATION Continued Rekonsiliasi antara rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian dan taksiran penghasilan kena pajak Perusahaan untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut: Reconciliation between loss before income tax benefit expenses from continuing operation as recorded in the consolidated statements of comprehensive income and estimated taxable income of the Company for the years ended December 31, 2013 and 2012 was as follows: 2013 2012 Rugi sebelum beban pajak penghasilan dari operasi yang Loss before income tax expenses dilanjutkan menurut laporan from continuing operation laba rugi komprehensif in the consolidated statements of konsolidasian 3.043.733.871 970.138.364 comprehensive income Ditambah dikurangi: Additions deductions: Bagian Perusahaan atas The Company’s portion on rugi Entitas Anak 1.638.000.185 746.911.958 loss of Subsidiaries Rugi Entitas Anak sebelum Loss of Subsidiaries before taksiran pajak penghasilan 1.692.126.206 678.911.013 provision for income tax Rugi sebelum beban pajak Loss before income tax expenses penghasilan Perusahaan 2.989.607.850 1.038.139.309 of the Company Beda temporer: Temporary differences: Penyisihan penurunan nilai piutang 381.584.435 - Allowance for impairment of receivables Penyusutan aset tetap 8.399.670 9.075.977 Depreciation of fixed assets Amortisasi biaya ditangguhkan 4.542.665 3.128.469 Amortization of deferred charges Penyisihan kewajiban imbalan kerja 12.798.455 10.041.817 Provision for employee benefits obligation Total beda temporer 398.239.895 15.989.325 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 195.237.748 106.400.888 Non-deductible expenses Pendapatan bunga bagian Perusahaan yang telah dikenakan PPh 395.848 348.687 The Company’s portion on interest income Pasal 23 - Final subjected to Income Tax Article 23-Final Bagian perusahaan atas rugi The Company’s share in net loss Entitas Anak 1.638.000.185 746.911.958 of Subsidiaries Total beda tetap 1.832.842.085 852.964.159 Total permanent differences Taksiran rugi fiskal Perusahaan 758.525.870 169.185.825 Estimated tax loss Beban pajak kini Current tax expenses Perusahaan - - Company Entitas Anak 67.007.377 90.106.127 Subsidiaries Total 67.007.377 90.106.127 Total Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan Perusahaan. The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return. e. Pajak tangguhan e. Deferred tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the years ended December 31, 2013 and 2012 were as follows: