PENJUALAN BERSIH Lanjutan NET SALES Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 71 33. PERPAJAKAN 33. TAXATION a. Pajak dibayar di muka a. Prepaid tax Pajak dibayar di muka terdiri dari Pajak Pertambahan Nilai PPN atas tagihan restitusi kepada Pemerintah Indonesia sehubungan dengan PPN Masukan yang dibayarkan Perusahaan dan Anak perusahaan dalam pembelian bahan impor maupun lokal yang diperlukan. Manajemen Perusahaan dan Anak perusahaan berkeyakinan bahwa PPN Masukan yang telah dibayarkan tersebut akan dapat ditagih kembali sehingga tidak perlu dibentuk penyisihannya. Jumlah PPN dibayar di muka masing-masing sebesar Rp11.224.917 dan Rp14.290.279 pada tanggal 31 Desember 2009 dan 2008. Prepaid tax consists of Value Added Tax VAT refund claims to the Government of Indonesia in connection with VAT - In that as paid by the Company and its Subsidiaries in relation to imports and local purchases of materials and supplies. The management of the Company and its Subsidiaries believes that VAT - In is recoverable. The balance of the prepaid VAT amounted to Rp11,224,917 and Rp14,290,279, as of December 31, 2009 and 2008, respectively. b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund Akun ini terdiri dari : This account consists of : 2009 2008 Pajak penghasilan: Income taxes: Pasal 22 578.847 - Article 22 Pasal 23 23.669 - Article 23 Pasal 25 30.205.823 505.605 Article 25 Bea Perolehan Hak atas Tanah Duty on Acquisition of dan Bangunan 2.111.915 - Land and Building Rights Fiskal 103.290 - Fiscal Jumlah 33.023.544 505.605 Total c. Hutang pajak c. Tax payables Akun ini terdiri dari: This account consists of: 2009 2008 Pajak penghasilan: Income taxes: Pasal 21 799.459 67.264 Article 21 Pasal 22 158.162 - Article 22 Pasal 23 503.833 405.210 Article 23 Pasal 25 33.944.504 6.282.506 Article 25 Pasal 26 13.997.820 4.002.232 Article 26 Pasal 29 24.590.212 41.390.656 Article 29 Pasal 4 2 40.080 - Article 4 2 Pajak pertambahan nilai 3.744.433 - Value added tax Pajak bumi dan bangunan 3.567.002 2.569.831 Land and buillding tax Retribusi pajak daerah - 299.802 Regional tax Lain-lain 519.674 - Others Jumlah 81.865.179 55.017.501 Total PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 72 33. PERPAJAKAN Lanjutan 33. TAXATION Continued d. Manfaat beban pajak d. Tax benefits expenses Manfaat beban pajak Perusahaan dan Anak perusahaan adalah sebagai berikut: Tax benefit expense of the Company and Subsidiaries was as follows: 2009 2008 Pajak kini Current tax Perusahaan 20.526.581 13.654.880 Company Anak perusahaan 67.692.751 110.283.786 Subsidiaries Sub - jumlah 88.219.332 123.938.666 Sub - total Pajak tangguhan Deferred tax Perusahaan 1.698.768 2.754.809 Company Anak perusahaan 25.267.435 14.978.419 Subsidiaries Sub - jumlah 26.966.203 17.733.228 Sub - total Bersih 115.185.535 106.205.438 Net Pajak kini Current tax Rekonsiliasi antara laba sebelum manfaat beban pajak, seperti dinyatakan pada laporan laba rugi konsolidasian dan taksiran laba fiskal Perusahaan adalah sebagai berikut: Reconciliation between income before tax benefit expense, as recorded in the consolidated statements of income and estimated fiscal income of the Company was as follows: 2009 2008 Laba sebelum manfaat beban pajak menurut Income before tax benefit expense laporan laba rugi in the consolidated konsolidasian 367.866.945 279.775.393 statements of income Ditambah dikurangi: Additions deductions: Amortisasi goodwill 26.589.195 26.589.196 Amortization of goodwill Selisih antara nilai wajar dan nilai perolehan aset PT Sumbertama The difference between fair Nusapertiwi dan value and carrying value PT Grahadura Leidong PT Sumbertama Nusapertiwi Prima pada saat akuisisi and PT Grahadura Leidong berdasarkan laporan Prima on acquisition base on perusahaan penilai 14.436.044 30.203.224 independent appraisal report Laba Anak perusahaan sebelum taksiran Income of Subsidiaries before pajak penghasilan 133.883.509 152.098.378 provision for income tax Laba sebelum beban Income before tax pajak Perusahaan 275.008.675 184.469.435 expense - Company Beda temporer: Temporary differences: Penyisihan untuk bonus 10.577.859 - Provision for bonus Penyisihan piutang Allowance for ragu-ragu 5.891.206 - bad debt expense Penyusutan aset tetap 503.039 5.279.932 Depreciation of fixed assets Amortisasi biaya Amortization of ditangguhkan 5.097.233 17.293.008 deferred charges