KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST

PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS THEN ENDED – Continued - 56 - 2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Beban umum dan administrasi General and administrative expenses Gaji dan tunjangan 4.662.951.083 1.298.924.769 Salaries and benefits Jasa profesional 1.118.057.793 1.285.824.567 Professional fee Beban penyusutan dan amortisasi 1.057.650.593 74.729.595 Depreciation and amortization expenses Beban imbalan kerja 849.620.199 188.939.123 Employee benefit expense Beban kantor 338.792.272 56.762.913 Office expense Beban transportasi 327.427.601 618.448.144 Transportation expenses Beban iklan 169.469.646 22.292.738 Advertising expense Beban sewa gedung 101.619.042 109.204.074 Rent expense Beban listrik dan telepon 92.273.447 154.804.724 Telephone and elecricity expenses Beban penghapusan piutang 29.481.407 433.306.355 Write-off receivable expense Lain - lain 858.037.684 695.609.782 Others Jumlah 9.605.380.767 4.938.846.784 Total Seluruh beban penjualan tahun 2012 dan 2011 dialokasikan sebagai beban penjualan dari operasi dalam penghentian Catatan 30, sedangkan untuk beban umum dan administrasi dialokasikan sebagai berikut: All selling expense for 2012 and 2011 are allocated as selling expenses from discontinued operations Note 30, whereas general and administrative expenses allocated as follows: 2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Operasi yang dilanjutkan Continuing operations Gaji dan tunjangan 3.588.197.685 - Salaries and benefit Biaya penyusutan dan amortisasi 884.256.967 - Depreciation and amortization expenses Beban imbalan kerja 767.430.147 - Employment benefit expenses Jasa profesional 622.500.300 12.700.000 Professional fee Beban kantor 281.893.338 - Office expense Lain-lain 420.189.565 1.083.365 Others Sub jumlah 6.564.468.002 13.783.365 Sub total Operasi dalam penghentian Catatan 30 3.040.912.765 4.925.063.419 Discontinued operations Note 30 Jumlah 9.605.380.767 4.938.846.784 Total PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS THEN ENDED – Continued - 57 - 28. PAJAK PENGHASILAN

28. INCOME TAX

Beban pajak tahun 2012 merupakan beban pajak kini milik entitas anak sebesar Rp 755.027.860. Tax expense in 2012 represents current tax expense of a subsidiary amounted to Rp 755,027,860. Pada tahun 2011, Grup tidak mempunyai beban pajak karena masih mengalami rugi fiskal. In 2011, the Group has no corporate tax expense due to fiscal loss. Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of comprehensive income and taxable income is as follows: 2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Laba sebelum pajak menurut laporan laba rugi komprehensif Income before tax per consolidated konsolidasian statements of comprehensive income Operasi yang dilanjutkan 15.874.911.064 9.517.743.806 Continuing operations Operasi yang dihentikan 817.742.136 1.712.632.569 Discontinued operations Laba sebelum pajak 15.057.168.928 7.805.111.237 Income before tax Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 352.777.984 168.031.851 Depreciation and amortization expense Imbalan kerja 849.620.199 100.613.373 Employee benefit Sewa pembiayaan 535.738.450 - Finance lease Perbedaan tetap Permanent differences Bagian laba bersih entitas asosiasi 16.867.263.035 9.377.219.300 Equity in net income of associate Beban yang tidak dapat dikurangkan 918.371.002 1.766.395.046 Non deductible expenses Penghasilan bunga dikenakan pajak final 4.181.649.767 155.157.306 Interest income subjected to final tax Rugi fiskal sebelum kompensasi Fiscal loss before fiscal loss kerugian fiskal 5.112.269.107 28.288.801 carryforward Kompensasi kerugian fiskal 7.182.310.961 5.621.737.836 Fiscal loss carryforward Akumulasi rugi fiskal 12.294.580.068 5.650.026.637 Accumulated fiscal loss Rugi fiskal Grup dapat dikompensasikan dengan laba kena pajak dalam jangka waktu lima tahun. Aset pajak tangguhan atas rugi fiskal tidak diakui karena tidak terdapat dasar yang memadai bahwa aset pajak tangguhan dapat dimanfaatkan untuk mengurangi laba kena pajak masa mendatang. The Group’s fiscal losses can be offset against the taxable income for a period of five years. Deferred tax assets on fiscal losses are not recognized since there is no appropriate bases underlying that deferred tax assets can be utilized to reduce future taxable income. Rugi fiskal Grup tahun 2011 sudah sesuai dengan Surat Pemberitahuan Pajak Tahunan SPT yang disampaikan ke Kantor Pelayanan Pajak. Fiscal loss of the Group for 2011 is in accordance with the annual corporate return filed with the Tax Service Office.