BEBAN PENJUALAN SELLING EXPENSES

PT. CHANDRA ASRI PETROCHEMICAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 Lanjutan PT. CHANDRA ASRI PETROCHEMICAL Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Continued - 62 - Perhitungan pajak kini, pajak dibayar dimuka dan utang pajak adalah sebagai berikut: Current tax expense, prepaid tax and tax payable are computed as follow: 2013 2012 US 000 US 000 Beban pajak kini Current tax expense SMI 6.939 - SMI RPU 529 128 RPU Jumlah pajak kini 7.468 128 Total current tax Dikurangi pajak penghasilan Less prepayment of dibayar dimuka income taxes Pasal 22 20.630 32.425 Article 22 Pasal 23 32 39 Article 23 Jumlah 20.662 32.464 Total Pajak dibayar dimuka Prepaid tax Perusahaan 20.662 32.464 The Company SMI - 4.492 SMI PBI 63 75 PBI Jumlah 20.725 37.031 Total Utang pajak Tax payable SMI 180 - SMI RPU 3 10 RPU Jumlah 183 10 Total Rugi fiskal Perusahaan tahun 2012 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. Fiscal loss of the Company for 2012 is in accordance with the corporate tax returns filed with the Tax Service Office. Pajak Tangguhan Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets liabilities are as follows: Dikreditkan Dikreditkan dibebankan dibebankan pada tahun pada tahun berjalan berjalan Credited Credited 1 Januari charged to 31 Desember charged to 31 Desember January 1, profit or loss December 31, profit or loss December 31, 2012 for the year 2012 for the year 2013 US 000 US 000 US 000 US 000 US 000 Perusahaan The Company Rugi fiskal - 21.591 21.591 4.975 26.566 Fiscal loss Depreciation of property, plant Penyusutan aset tetap 137.846 1.507 136.339 1.686 134.653 and equipment Imbalan pasca kerja 2.825 479 3.304 154 3.150 Post-employment benefits Lain-lain 526 25 551 53 498 Others Liabilitas pajak tangguhan - bersih 134.495 23.602 110.893 6.454 104.439 Deferred tax liabilities - net Liabilitas pajak tangguhan Deferred tax liabilities SMI 18.599 49 18.648 2.853 21.501 SMI PBI - - - 650 650 PBI Jumlah liabilitas pajak tangguhan - bersih 153.094 23.553 129.541 2.951 126.590 Total deferred tax liabilities - net