Beban Pokok Penjualan Cost of Goods Sold

PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2010 dan 2009 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2010 and 2009 and For the Years then Ended - 95 -

36. Pajak Penghasilan

Lanjutan 36. Income Tax Continued 2010 2009 Rp 000 Rp 000 Pajak tangguhan Deferred tax Perusahaan 15.217.416 19.445.262 The Company Anak perusahaan Subsidiaries ABM 194.073 504.910 ABM BTLA 36.393 393.669 BTLA MMM 202.584 8.482 MMM BSA 85.086 94.820 BSA BNCW 1.850.741 197.329 BNCW AKG 219.044 284.581 AKG BDP 267.094 1.068.163 BDP BNIL 1.375.092 1.180.269 BNIL Jum lah 14.782.555 17.510.197 Subtotal Jumlah 76.242.486 69.345.666 Total Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi konsolidasi dengan laba kena pajak Induk Perusahaan adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of income and taxable income of the Company is as follows: 2010 2009 Rp 000 Rp 000 Laba sebelum pajak menurut laporan Income before tax per consolidated statements laba rugi konsolidasi 324.379.636 321.057.339 of income Laba sebelum pajak anak perusahaan - bersih 112.263.616 68.562.594 Income before tax of the subsidiaries - net Penyesuaian atas penyajian kembali - 112.710.000 Prior period adjustment Laba sebelum pajak Perusahaan setelah Income before tax of the Company - after penyesuaian penyajian kembali 212.116.020 139.784.745 adjustment for related Perbedaan temporer: Temporary differences: Penyusutan aset sewaan 12.394.357 16.400.815 Depreciation of leased assets Imbalan pasti pasca-kerja - bersih 5.860.173 4.872.946 Defined-benefit post-employment expense - net Beban bunga sewa pembiayaan 3.626.515 4.147.510 Interest on lease liabilities Pemulihan penyisihan penurunan nilai Reversal of allowance for decline in value of persediaan dan persediaan usang 2.486.495 298.711 inventories and inventory obsolescence Beban cicilan sewa pembiayaan 19.962.834 15.315.562 Lease installment payments Perbedaan penyusutan komersial dan Difference between commercial and fiscal fiskal 80.491.789 56.044.110 depreciation Jumlah - bersih 76.087.083 46.237.112 Net Perbedaan tetap: Permanent differences: Kerugian penyelesaian kontrak derivatif - 96.444.800 Loss on settlement of derivative contracts Representasi 9.342.668 2.647.799 Representation Pendapatan bunga yang sudah dikenakan Interest income already subjected to pajak final 2.018.151 14.884.996 final tax Jumlah - bersih 7.324.517 84.207.603 Net Laba kena pajak sebelum Taxable income before carry forward of kompensasi rugi fiskal Perusahaan 143.353.454 177.755.236 fiscal loss of the Company Kompensasi rugi fiskal - 50.928.636 Fiscal loss applied Laba kena pajak Perusahaan 143.353.454 126.826.600 Taxable income of the Company PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2010 dan 2009 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2010 and 2009 and For the Years then Ended - 96 -

36. Pajak Penghasilan

Lanjutan 36. Income Tax Continued Pajak Kini Lanjutan Current Tax Continued Rincian beban dan hutang pajak kini Perusahaan dan anak perusahaan adalah sebagai berikut: Current tax expense and payable are as follows: 2010 2009 Rp 000 Rp 000 Beban pajak kini Current tax expense Perusahaan 28.670.691 29.170.118 The Company Anak perusahaan Subsidiaries BDP 11.227.719 7.277.998 BDP BTLA 8.544.347 6.383.789 BTLA BNIL 5.536.189 3.211.901 BNIL ABM 5.274.587 3.668.047 ABM BSA 2.206.398 2.123.616 BSA Jumlah 61.459.931 51.835.469 Subtotal Dikurangi pembayaran pajak dimuka Less prepaid taxes Pajak penghasilan Income taxes Pasal 22 505.255 189.951 Article 22 Pasal 23 2.547.640 1.019.255 Article 23 Pasal 25 42.577.751 20.784.451 Article 25 Jumlah 45.630.646 21.993.657 Subtotal Hutang pajak kini 15.829.285 29.841.812 Current tax payable Terdiri dari: Consists of: Hutang pajak kini Catatan 18 Current tax payable Note 18 Perusahaan 5.523.608 26.664.547 The Company Anak perusahaan Subsidiaries BTLA 2.160.559 2.154.477 BTLA BSA 374.554 412.901 BSA BDP 3.864.142 327.332 BDP BNIL 2.201.809 151.626 BNIL ABM 1.704.613 130.929 ABM Hutang pajak kini 15.829.285 29.841.812 Current tax payable Taksiran tagihan pajak merupakan kelebihan pembayaran pajak penghasilan Perusahaan dan anak perusahaan tahun berjalan, yang menurut pendapat manajemen dapat diperoleh kembali dengan rincian sebagai berikut: Estimated claims for tax refund represent claims for over payments of current year income taxes of the Company and its subsidiary which the management believes can be recovered, with details as follows: 2010 2009 Rp 000 Rp 000 Tahun 2009 Year 2009 Anak Perusahaan Subsidiary BNCW - 38.298 BNCW Tahun 2008 Year 2008 Perusahaan The Company Pasal 22 - 171.590 Article 22 Pasal 23 - 575.119 Article 23 Pasal 25 - 4.865.682 Article 25 Anak perusahaan - Subsidiaries BNCW BNCW Pasal 25 - 155.389 Artic le 25 - 5.767.780 Jumlah Catatan 16 - 5.806.078 Total Note 16