BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES

Semangat juang bagimu ibu pertiwi laporan tahunan PERTAMINA annual report 2007 2 are in the Indonesian language. PT PERTAMINA PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT PERTAMINA PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in millions of Rupiah, unless otherwise stated

30. BEBAN PENYUSUTAN,

DEPLESI, DAN AMORTISASI 30. DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSE 2007 2006 Perusahaan dan PT Pertamina EP: The Company and PT Pertamina EP: Aset tetap Catatan 9 4.542.230 4.597.411 Fixed assets Note 9 Aset minyak dan gas serta Oil and gas, and geothermal panas bumi 1.017.351 936.731 properties Aset lain-lain 42.440 30.548 Other assets Anak Perusahaan selain PT Pertamina EP: Subsidiaries other than PT Pertamina EP: Aset tetap 361.737 326.058 Fixed assets Aset minyak dan gas serta Oil and gas, and geothermal panas bumi - 7.944 properties Jumlah 5.963.758 5.898.692 Total 31. BEBAN USAHA LAINNYA 31. OTHER OPERATING EXPENSES 2007 2006 Beban pokok penjualan 1.303.023 2.067.705 Cost of goods sold Klaim asuransi 476.196 797.262 Insurance claims Beban gaji, upah dan tunjangan Salaries, wages and other karyawan lainnya 432.209 579.066 employee benefits Jasa sub-kontraktor 185.222 218.075 Sub-contractor services Beban peralatan 160.156 2.173 Equipment costs Transportasi 159.004 151.080 Transportation Lain-lain masing-masing di bawah Rp100.000 155.544 155.346 Others each below Rp100,000 Jumlah 2.871.354 3.970.707 Total Beban usaha lainnya di atas merupakan beban dari aktivitas Anak Perusahaan selain PT Pertamina EP, PT Pertamina Geothermal Energy, dan PT Pertamina EP Cepu. These other operating expenses involve activities of Subsidiaries other than PT Pertamina EP, PT Pertamina Geothermal Energy and PT Pertamina EP Cepu. 32. BEBANPENDAPATAN BUNGA - BERSIH 32. INTEREST EXPENSEINCOME - NET 2007 2006 Pendapatan bunga: Interest income: Deposito berjangka dengan jatuh tempo Deposits with maturities 3 tiga bulan atau kurang 238.323 780.248 of 3 three months or less Jasa giro 163.100 175.278 Current accounts Investasi jangka pendek 103.725 194.319 Short-term investments Beban bunga: Interest expense: Biaya akresi atas kewajiban biaya restorasi dan reklamasi lingkungan hidup Catatan 17 556.524 486.431 ARO accretion expense Note 17 Proyek Pagardewa 229.466 11.102 Pagardewa Project Proyek eksplorasi - PT Pertamina EP Cepu 124.762 - Exploration project - PT Pertamina EP Cepu Pinjaman bank jangka pendek 75.480 83.576 Short-term bank loans Kilang Balikpapan - I Upgrading Project 12.450 26.157 Balikpapan refinery - I Upgrading Project Bareboat hire purchase contracts 10.401 23.756 Bareboat hire purchase contracts Proyek Blue Sky 8.679 40.593 Blue Sky Project Proyek Pembangunan Depot Pengisian Ngurah Rai Airport Refuelling Pesawat Udara DPPU Ngurah Rai 2.100 - Facility Construction Project Proyek pengolahan Kasim 1.125 5.529 Kasim refinery project Lain-lain 50.470 50.702 Others Bersih 566.309 421.999 Net 27 are in the Indonesian language. PT PERTAMINA PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT PERTAMINA PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in millions of Rupiah, unless otherwise stated 33. PENDAPATAN LAIN-LAIN - BERSIH 33. OTHER INCOME - NET 2007 2006 Pendapatan: Income: Imbalan jasa pipeline 221.307 96.560 Pipeline service fees Denda kontrak dan material 161.257 287.495 Contract and materials penalties Imbalan jasa pungut pajak bahan Collection fees for tax on bakar kendaraan bermotor PBBKB 111.453 100.039 vehicle fuel PBBKB services Klaim 98.567 106.561 Claims Beban: Expenses: Rugi dari pelepasan aset tetap Loss on disposal of fixed assets dan penyisihan penurunan nilai 538.785 435.318 and impairment provision Pemulihanbeban penyisihan Recovery ofprovision for piutang ragu-ragu - bersih 6.881 26.143 doubtful accounts - net 60.680 129.194 Lain-lain 747.720 412.981 Others Jumlah 808.400 542.175 Total 34. PERPAJAKAN 34. TAXATION

a. Pajak dibayar di muka:

a. Prepaid taxes:

2007 2006 Perusahaan: The Company: Tagihan pajak penghasilan badan Refundable corporate income tax 2003 40.441 40.441 2003 2004 397.837 397.837 2004 2005 1.738.862 1.728.794 2005 2007 1.036.007 - 2007 Jumlah - Perusahaan 3.213.147 2.167.072 Total - Company Anak Perusahaan: Subsidiaries: PPN 976.374 487.771 VAT Pajak lain-lain 59.440 68.384 Other taxes Jumlah - Anak Perusahaan 1.035.814 556.155 Total - Subsidiaries Jumlah 4.248.961 2.723.227 Total Bagian lancar 1.035.814 556.155 Current portion Bagian tidak lancar Catatan 11 3.213.147 2.167.072 Non-current portion Note 11 SPT PPh Badan tahun 2007 telah disampaikan ke kantor pajak berdasarkan laporan keuangan Perusahaan yang belum diaudit dimana dilaporkan kelebihan pajak sejumlah Rp4.168.257. Kantor pajak masih dalam proses menyelesaikan pemeriksaan terkait dengan SPT PPh Badan Perusahaan tahun 2007 dan belum mengeluarkan surat ketetapan pajak kepada Perusahaan sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini. The Companys 2007 corporate income tax CIT return was submitted to the tax office based on the Companys unaudited financial statements information and reported a tax overpayment amounting to Rp4,168,257. The tax office is still in process of completing its audit in relation to the Companys 2007 CIT position, and has not yet issued an assessment to the Company as of the date of the completion of these consolidated financial statements.