BEBAN DARI AKTIVITAS OPERASI LAINNYA EXPENSES IN RELATION TO OTHER OPERATING

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5109 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continued

b. Utang pajak

b. Taxes payable

2013 2012 Pajak penghasilan badan dan dividen 274,332 280,567 Corporate and dividend tax Pajak penghasilan badan 45,201 24,818 Corporate income tax 319,533 305,385 Pajak lain-lain: Other taxes: - Pajak penghasilan - Pasal 21 18,601 19,615 Income taxes - Article 21 - - Pajak penghasilan - Pasal 22 10,629 15,193 Income taxes - Article 22 - - Pajak penghasilan - Pasal 154 2 8,306 2,716 Income taxes - Article 154 2 - - Pajak penghasilan - Pasal 2326 3,905 104 Income taxes - Article 2326 - - PPN 146,810 63,250 VAT - - Pajak bahan bakar kendaraan bermotor 125,849 127,614 Fuel taxes - 314,100 228,492 633,633 533,877

c. Beban pajak penghasilan

c. Income tax expense

2013 2012 Beban pajak kini 1,694,628 1,789,958 Current tax expense Beban pajak tangguhan 271,198 244,384 Deferred tax expense Penyesuaian tahun lalu - 2,236 Adjustment in respect of prior year 1,965,826 2,036,578 Total income tax expense

d. Pajak kini

d. Current taxes

Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan ketika Surat Pemberitahuan Tahunan Pajak disampaikan ke Direktorat Jenderal Pajak DJP. Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed with the Directorate General of Tax DGT. Rekonsiliasi antara laba sebelum pajak penghasilan konsolidasian dengan estimasi penghasilan kena pajak sebagai berikut: The reconciliation between the consolidated profit before income tax and estimated taxable income is as follows: 2013 2012 Laba konsolidasian Consolidated profit before sebelum beban pajak 5,032,881 4,802,288 income tax expense Ditambah: Add: Eliminasi konsolidasian 3,289,655 3,022,156 Consolidated eliminations Laba sebelum pajak - Profit before income tax - entitas anak 5,352,102 5,071,158 subsidiaries Laba sebelum pajak Profit before income penghasilan - Perusahaan 2,970,434 2,753,286 tax - the Company Perbedaan temporer: Temporary differences: Biaya hukum yang masih harus dibayar 1,280 700 Accrual for legal costs Penyisihan penurunan nilai persediaan 3,066 19,996 Provision for impairment of inventories Penyisihan insentif dan bonus Provision for incentives and kinerja tantiem 16,077 1,348 performance bonuses tantiem Diskonto dan biaya emisi yang Discount and unamortised belum diamortisasi 16,147 27,776 debt issue cost Penyusutan aset tetap 81,229 29,624 Fixed assets depreciation