Aset dan liabilitas pajak tangguhan - neto lanjutan Deferred tax assets and liabilities - net continued

381 Laporan Tahunan 2012 The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 66 12. PERPAJAKAN lanjutan 12. TAXATION continued

d. Aset dan liabilitas pajak tangguhan - neto lanjutan

d. Deferred tax assets and liabilities - net continued

Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited charged to consolidated 31 Desember statement of 31 Desember December 31, comprehensive December 31, 2010 Income 2011 Aset pajak tangguhan - neto Deferred tax assets - net Perseroan The Company Aset tetap 12.823.692 8.049.895 4.773.797 Fixed assets Aset sewa pembiayaan 1.768.792 344.445 2.113.237 Leased assets Beban tangguhan 1.936.149 148.195 1.787.954 Deferred charges Liabilitas imbalan kerja 14.222.072 2.410.598 16.632.670 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 7.749.062 747.780 8.496.842 moving inventories Allowance for impairment of Cadangan penurunan nilai piutang 1.597.036 13.538 1.610.574 receivables Penyisihan untuk beban restorasi 4.023.003 417.103 4.440.106 Provision for restoration expense Biaya gaji yang dikapitalisasi 14.607.995 4.038.557 18.646.552 Capitalized salary expense Tunjangan produktivitas Productivity allowances and dan uang jasa 30.470.702 7.841.285 38.311.987 and incentive compensation Penyisihan lain-lain 7.806.964 11.297.413 3.490.449 Other provisions 38.269.795 4.636.869 42.906.664 Entitas anak Subsidiaries Aset tetap 18.387.432 51.052.907 69.440.339 Fixed assets Aset sewa pembiayaan 811.496 339.052 472.444 Leased assets Allowance for impairment of Cadangan penurunan nilai piutang 10.443.518 1.822.475 12.265.993 receivables Liabilitas imbalan kerja 26.462.822 19.372.661 45.835.483 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 2.648.603 2.498.755 5.147.358 moving inventories Tunjangan produktivitas Productivity allowances and dan uang jasa 31.020.374 24.144.255 55.164.629 and incentive compensation Penyisihan lain-lain 4.415.177 9.721.046 14.136.223 Other provisions Total aset pajak tangguhan - neto 57.414.558 6.167.233 63.581.791 Total deferred tax assets - net 95.684.353 10.804.102 106.488.455 Liabilitas pajak tangguhan - neto Deferred tax liabilities - net Entitas anak Subsidiaries Aset tetap 63.587.221 60.228.475 3.358.746 Fixed assets Aset sewa pembiayaan 63.651 63.651 - Leased assets Liabilitas imbalan kerja 9.225.615 9.130.240 95.375 Employee benefits liabilities Cadangan persediaan usang Allowance for obsolete and slow dan bergerak lambat 3.142.327 3.142.327 - moving inventories Allowance for impairment of Cadangan penurunan nilai piutang 4.806.227 4.197.092 609.135 receivables Tunjangan produktivitas Productivity allowances and dan uang jasa 32.179.851 30.996.186 1.183.665 and incentive compensation Penyisihan lain-lain 7.490.035 7.490.035 - Other provisions Total liabilitas pajak tangguhan - neto 6.679.515 5.208.944 1.470.571 Total deferred tax liabilities - net Manfaat pajak tangguhan - neto 16.013.046 Deferred tax expense - net 382 PT SEMEN INDONESIA PERSERO Tbk. The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 67 12. PERPAJAKAN lanjutan 12. TAXATION continued