Utang pajak PERPAJAKAN lanjutan TAXATION continued

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 533 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 13. PERPAJAKAN lanjutan 13. TAXATION continued

c. Manfaatbeban pajak penghasilan

lanjutan c. Income tax benefitexpense continued 2013 2012 Entitas anak Subsidiaries Tahun pajak 2013 1,089,680 - Fiscal year 2013 Tahun pajak 2012 451,249 506,030 Fiscal year 2012 1,540,929 506,030 Jumlah 1,708,500 685,366 Total Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak Perseroan dan entitas anak untuk tahun fiskal 2013 didasarkan atas perhitungan sementara, karena Perseroan dan entitas anak belum menyampaikan Surat Pemberitahuan Tahunan ”SPT” pajak penghasilan badan. In these consolidated financial statements, the amount of the Company’s and subsidiaries taxable income for 2013 fiscal year are based on preliminary calculation, as the Company and subsidiaries have not yet been required to submit their annual corporate income tax returns. Untuk tahun fiskal 2012, tidak terdapat perbedaan signifikan antara jumlah lebih bayar pajak penghasilan badan Perseroan yang dilaporkan dalam SPT dan laporan konsolidasian ini. For 2012 fiscal year, there was no significant difference between the Company’s corporate tax overpayment reported in the annual corporate income tax return and these consolidated financial statements.

d. Aset dan liabilitas pajak tangguhan

d. Deferred tax assets and liabilities

2013 Dikreditkan dibebankan ke laporan laba rugi konsolidasian Credited Pada awal charged to Pada akhir tahunAt consolidated periode beginning statements of At end of year income of period Asetliabilitas pajak Consolidated deferred tangguhan konsolidasian tax assetsliabilities Akumulasi kerugian pajak 171,342 255,783 427,125 Accumulated tax losses Provisi penurunan nilai Provision for impairment piutang usaha 1,710 136 1,574 of trade receivables Aset tetap 110,458 20,987 131,445 Fixed assets Imbalan pasca kerja 74,288 14,253 88,541 Post-employment benefits Kompensasi karyawan 13,368 11,554 24,922 Employee compensation Akrual 12,875 79,183 92,058 Accruals Provisi persediaan usang dan Provision for obsolete and dan tidak lancar 26,249 8,085 18,164 slow moving inventory Keuntungan belum terealisasi 11,854 4,594 16,448 Unrealised profits Lain-lain 222 15 237 Others Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 336,174 537,624 assets, net Disajikan sebagai: Presented as: - Aset pajak tangguhan 201,450 336,174 537,624 Deferred tax assets - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 336,174 537,624 assets, net Terdiri dari: Comprises of: Perseroan The Company - Aset pajak tangguhan 82,885 67,183 150,068 Deferred tax assets - Entitas anak Subsidiaries - Aset pajak tangguhan 118,565 268,991 387,556 Deferred tax assets - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 336,174 537,624 assets, net