PENDAPATANBEBAN KEUANGAN - BERSIH FINANCE INCOMECOST – NET

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5163 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continued

c. Beban pajak penghasilan

c. Income tax expense

2012 2011 Perusahaan: The Company: Pajak kini - 222,208 Current tax Penyesuaian tahun lalu 2,236 - Adjustment in respect of prior years Jumlah beban pajak kini 2,236 222,208 Total current tax expenses Beban pajak tangguhan 9,604 166,107 Deferred tax expenses Jumlah beban pajak penghasilan 7,368 56,101 Total income tax expenses Entitas Anak: Subsidiaries: Pajak kini 1,789,958 1,737,113 Current tax Penyesuaian tahun lalu - - Adjustment in respect of prior years Jumlah beban pajak kini 1,789,958 1,737,113 Total current tax expenses Beban pajak tangguhan 242,796 337,909 Deferred tax expenses Jumlah beban pajak penghasilan 2,032,754 2,075,022 Total income tax expenses Konsolidasi: Consolidation: Beban pajak tangguhan 11,192 31,671 Deferred tax expenses Jumlah: Total: Pajak kini 1,789,958 1,959,321 Current tax Penyesuaian tahun lalu 2,236 - Adjustment in respect of prior years Jumlah beban pajak kini 1,792,194 1,959,321 Total current tax expenses Beban pajak tangguhan 244,384 140,131 Deferred tax expenses Jumlah beban pajak penghasilan 2,036,578 2,099,452 Total income tax expenses

d. Pajak kini

d. Current taxes

Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan ketika SPT Tahunan disampaikan ke Direktorat Jenderal Pajak “DJP”. Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed to the Directorate General of Tax “DGT”. Pelaporan pajak badan Perusahaan berubah dari Rupiah menjadi Dolar Amerika Serikat. Hal ini dipertimbangkan karena laporan keuangan Perusahaan telah disajikan dalam Dolar Amerika Serikat. The Company’s tax reporting currency was changed from Rupiah to US Dollar. This matter was considered because the Company’s financial statements are presented by US Dollar. Disajikan kembali lihat Catatan 4 As restated refer to Note 4