INVENTORIES FS MDS Q3 Sep 2011 after Merger

PT MATAHARI DEPARTMENT STORE Tbk Halaman 532 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM 30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN 31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER MERGER, 2010 AND 31 DECEMBER 2010 Expressed in millions of Rupiah, unless otherwise stated Laporan keuangan 2010 telah disajikan kembali. Lihat catatan 3. The 2010 financial statements have been restated. See Note 3

9. PERPAJAKAN lanjutan

9. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expense continued

Rekonsiliasi antara laba sebelum pajak penghasilan dengan penghasilan kena pajak Perusahaan adalah sebagai berikut: A reconciliation between the profit before income tax and taxable income of the Company is as follows: 30 September 30 September September 2011 September 2010 Laba sebelum pajak penghasilan 617,766 246,810 Profit before income tax Perbedaan temporer: Temporary differences: Employee benefits - - Kewajiban imbalan kerja 20,305 12,692 obligation Depreciation and - - Penyusutan dan amortisasi 36,112 35,900 amortisation - Provisi untuk persediaan 485 - Provision for inventory - Perbedaan permanen: Permanent differences: - Beban yang tidak dapat dikurangkan 456,290 462,500 Non deductible expense - - Pendapatan yang telah Income subject to - dikenakan pajak final final tax - Bunga 23,646 12,997 Interest - - Sewa 2,086 2,403 Rent - Penghasilan kena pajak 1,033,002 670,702 Taxable income Beban pajak penghasilan Current income tax kini - Perusahaan 258,251 167,675 expense - the Company Pembayaran pajak penghasilan Prepayment of income dimuka - Perusahaan taxes - the Company - Pasal 23 69,789 27,897 Article 23 - - Pasal 25 96,796 24,422 Article 25 - Kurang bayar pajak penghasilan 91,666 115,356 Income tax under-payment Dalam laporan keuangan ini jumlah penghasilan kena pajak periode sembilan bulan yang berakhir 30 September 2011 dan 2010 didasarkan atas perhitungan sementara. In these financial statements, the amount of taxable income for the nine-month period ended 30 September 2011 and 2010 is based on preliminary calculations. PT MATAHARI DEPARTMENT STORE Tbk Halaman 533 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM 30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN 31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER MERGER, 2010 AND 31 DECEMBER 2010 Expressed in millions of Rupiah, unless otherwise stated Laporan keuangan 2010 telah disajikan kembali. Lihat catatan 3. The 2010 financial statements have been restated. See Note 3

9. PERPAJAKAN lanjutan

9. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expense continued

Rekonsiliasi antara beban pajak penghasilan Perusahaan dengan hasil perkalian laba akuntansi Perusahaan sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the Company’s income tax expense and the theoretical tax amount using the tax rate on the Company’s profit before income tax is as follows: 30 September 30 September September 2011 September 2010 Laba sebelum pajak penghasilan 617,766 246,810 Profit before income tax Pajak dihitung pada tarif Tax calculated yang berlaku 25 154,442 61,702 at applicable rate 25 Pendapatan yang telah dikenakan pajak final 6,433 3,850 Income subject to final tax Beban yang tidak dapat dikurangkan 114,073 115,625 Non deductible expense Beban pajak penghasilan 262,082 173,477 Income tax expense

d. Aset pajak tangguhan

d. Deferred tax assets

Dibebankan dikreditkan ke laporan laba rugi komprehensif Charged credited to statements of 31 Desember comprehensive 30 September December 2010 income September 2011 Kewajiban imbalan kerja 35,239 5,076 40,315 Employee benefits obligation Provisi untuk persediaan 1,337 121 1,458 Provision for inventory Perbedaan antara nilai buku Difference between bersih aset tetap commercial and fiscal net komersial dan fiskal 20,586 9,028 29,614 book value of fixed assets 15,990 3,831 12,159 Dibebankan dikreditkan ke laporan laba rugi komprehensif Charged credited to statements of 31 Desember comprehensive 31 Desember December 2009 income December 2010 Kewajiban imbalan kerja 28,542 6,697 35,239 Employee benefits obligation Provisi untuk persediaan - 1,337 1,337 Provision for inventory Perbedaan antara nilai buku Difference between bersih aset tetap commercial and fiscal net komersial dan fiskal 2,365 18,221 20,586 book value of fixed assets 26,177 10,187 15,990