Deferred tax Pertamina - Hubungan Investor

478 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5111 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan

38. TAXATION continued e. Pajak tangguhan

e. Deferred tax

Penambahan dari bisnis Dibebankan kombinasi pada laporan Additions Penerapan Selisih laba-rugi from PSAK 38 penjabaran Charged to business Applications Translation the profit 112014 combination SFAS 38 adjustments or loss 31122014 Aset pajak tangguhan Deferred tax assets Rugi fiskal yang dibawa ke masa depan 365,269 - - - 143,720 221,549 Tax loss carry-forward Imbalan kerja karyawan 224,728 - - 25 4,359 220,344 Employee benefits Penyisihan penurunan Provision for impairment nilai aset keuangan 114,493 - - 2 21,034 135,525 of financial assets Aset tetap 90,230 - - 26 19,057 71,199 Fixed assets Laba yang belum direalisasi Unrealised profits from dari transaksi transaction at konsolidasian 86,805 - - - 29,680 57,125 consolidation level Provision for Provisi pembongkaran decommissioning dan restorasi 51,303 4,277 - - 4,615 60,195 and site restoration Provision for incentives Penyisihan insentif dan and performance bonus kinerja tantiem 40,622 - - 43 3,284 37,295 bonuses tantiem Penyisihan penurunan Provision for nilai aset non-free dan impairment of Non-free non-clear 37,887 - - - 10,921 26,966 and non-clear assets Penyisihan penurunan Provision for impairment nilai persediaan 24,455 - - - 30,260 54,715 of inventories Biaya hukum yang masih harus dibayar 12,378 - - - 11,150 1,228 Accrual for legal cost Lain-lain 11,190 - - 44 14,055 25,201 Others Pendapatan tangguhan 4,071 - - - 3,441 7,512 Deferred revenue Diskonto dan biaya emisi Discount and yang belum unamortised diamortisasi 19,553 - - - 8,694 10,859 debt issuance cost Aset minyak gas dan Oil and gas gas bumi 36,027 - - - 6,811 42,838 properties Aset dan liabilitas sewa Finance lease assets pembiayaan 39,559 - - - 12,732 26,827 and liabilities Jumlah aset pajak Total consolidated tangguhan deferred tax konsolidasian - bersih 968,292 4,277 88 134,151 838,330 assets-net Liabilitas pajak tangguhan Deferred tax liabilities Provision for Provisi pembongkaran decomissioning dan restorasi 501,067 - - - 80,790 581,857 and site restoration Aset sewa pembiayaan 194,059 - - - 100,831 93,228 Finance lease assets Lain-lain 44,018 - - - 45,361 1,343 Others Imbalan kerja karyawan 12,611 - - - 1,872 14,483 Employee benefits Penyisihan penurunan nilai 3,246 - - - 608 3,854 Provision for impairment Pendapatan tangguhan 2,355 - - - 1,215 1,140 Deferred revenue Aset tetap 2,025 - - - 1,633 392 Fixed assets Excess fair Excess fair value over NBV 490,311 - - - 27,057 463,254 value over NBV Aset minyak dan gas bumi 2,291,103 - - - 348,923 2,640,026 Oil and gas properties Jumlah liabilitas pajak Total deferred tax tangguhan liabilities - konsolidasian - bersih 2,026,083 - - - 384,370 2,410,453 - consolidated - net 1,057,791 4,277 - 88 518,521 1,572,123 479 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5112 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan

38. TAXATION continued e. Pajak tangguhan lanjutan

e. Deferred tax continued