LIABILITAS DIESTIMASI ATAS PAJAK PENGHASILAN INCOME TAXES

are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan Untuk Periode Sembilan Bulan Yang Berakhir 30 September 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and For The Nine Month Period Ended September 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 95

20. LIABILITAS DIESTIMASI ATAS

KESEJAHTERAAN KARYAWAN lanjutan 20. ESTIMATED LIABILITY FOR EMPLOYEES’ BENEFITS continued Estimasi liabilitas atas imbalan kerja karyawan di laporan posisi keuangan konsolidasian adalah sebagai berikut: The estimated liability for employees’ benefits recognized in the consolidated statements of financial position is as follows: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Nilai kini kewajiban yang tidak didanai 134.951.230 157.345.619 Present value of unfunded obligations Biaya jasa lalu yang belum diakui 855.546 3.826.311 Unrecognized past service cost Kerugian aktuarial yang belum diakui 16.443.494 43.968.029 Unrecognized actuarial losses Nilai wajar aset program 52.024.756 49.759.983 Fair value of plan assets Liabilitas neto 65.627.434 59.791.296 Net liabilities Mutasi liabilitas diestimasi atas kesejahteraan karyawan adalah sebagai berikut: The movements of the estimated liability for employees’ benefits are as follows: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Saldo awal 59.791.296 45.521.144 Beginning balance Penambahan dari akuisisi Entitas Additions due to acquisitions of Anak Catatan 1d - 3.774.514 Subsidiaries Note 1d Beban laba periode berjalan 12.282.008 21.376.425 Current period expense gain Pembayaran manfaat 6.445.870 7.936.736 Benefit payments Iuran yang dibayarkan - 2.944.051 SubscriptionsPremium paid Saldo akhir periode 65.627.434 59.791.296 Balance at end of the period 21. PAJAK PENGHASILAN 21. INCOME TAXES Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of: 30 September 2012 30 September 2011 September 30, 2012 September 30, 2011 Tahun berjalan Current year Entitas Anak 258.152.853 250.823.024 Subsidiaries Tangguhan Deferred Perusahaan 1.589.955 1.293.882 Company Entitas Anak 25.227.847 3.646.382 Subsidiaries Total 26.817.802 4.940.264 Total Neto 284.970.655 255.763.288 Net are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan Untuk Periode Sembilan Bulan Yang Berakhir 30 September 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and For The Nine Month Period Ended September 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 96 21. PAJAK PENGHASILAN lanjutan 21. INCOME TAXES continued