BEBAN USAHA OPERATING EXPENSES

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 73 33. PERPAJAKAN Lanjutan 33. TAXATION Continued 2009 2008 Penyisihan imbalan kerja 1.383.800 7.447.239 Provision for employee benefits Laba penjualan aset tetap - 1.521.098 Gain on sale of fixed assets Jumlah beda temporer 10.491.071 6.086.935 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 3.012.004 11.019.867 Non-deductible expenses Pendapatan bunga Company’s portion on yang telah income subjected to kenakan PPh 23 final 505.060 858.683 income tax article 23 final Bagian Perusahaan Company’s share atas laba rugi in net income Anak perusahaan 198.760.686 146.048.033 loss of Subsidiaries Jumlah beda tetap 196.253.742 135.886.849 Total permanent differences Taksiran Laba Fiskal Estimated Fiscal Income Perusahaan 89.246.004 54.669.521 the Company Beban Pajak Current Tax Expense Kini Perusahaan 20.526.581 13.654.880 of the Company Beban Pajak Current Tax Expense Kini Anak Perusahaan 67.692.751 110.283.786 of the Subsidiaries Jumlah 88.219.332 123.938.666 Total Pajak Tangguhan Deferred Tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Anak perusahaan pada tanggal 31 Desember 2009 dan 2008 adalah sebagai berikut: Calculation of deferred tax benefit expenses of the Company and Subsidiaries on December 31, 2009 and 2008 were as follows: 1 Januari 2009 Manfaat beban 31 Desember January 1, Benefit expense December 31, 2009 2009 2009 Rp Rp Rp Penyisihan atas investasi Allowance for unrecoverable perusahaan asosiasi yang investment in associated tidak dapat dipulihkan 14.012.217 13.909.946 102.271 companies Kewajiban imbalan kerja karyawan 7.272.566 5.023.516 2.249.050 Employee benefits obligation Penyisihan piutang ragu-ragu 3.469.077 3.882.858 7.351.935 Allowance for doubtful accounts Hutang sewa 24.328 24.328 - Lease payable Bonus yang akan diterima - 2.115.572 2.115.572 Accrued bonus Penyisihan atas Allowance for inventory persediaan usang - 40.620 40.620 obsolescence Koreksi penjualan 475.064 475.064 - Sales correction Selisih kurs ditangguhkan 2.266.578 2.266.578 - Deferred foreign exchange differences Depresiasi dan amortisasi Depreciation and amortization of aset non-keuangan 13.078.915 11.118.667 24.197.582 non-financial assets Beban umum dikapitalisasi 19.596.997 19.596.997 - General expenses capitalized Kewajiban Pajak Tangguhan Company’s Deferred Tax Perusahaan - Bersih 10.639.366 1.698.768 12.338.134 Liabilities - Net Kewajiban Pajak Tangguhan Subsidiaries’ Deferred Tax Anak perusahaan 5.134.368 3.118.805 8.253.173 Liabilities Jumlah Kewajiban Pajak Total Deferred Tangguhan 15.773.734 4.817.573 20.591.307 Tax Liabilities Aset Pajak Tangguhan Subsidiaries’ Deferred Tax Anak perusahaan 40.407.926 22.148.630 18.259.296 Assets Bersih 24.634.192 26.966.203 2.332.011 Net PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 74 33. PERPAJAKAN Lanjutan 33. TAXATION Continued 1 Januari 2008 Manfaat beban 31 Desember January 1, Benefit expense December 31, 2008 2008 2008 Rp Rp Rp Penyisihan atas investasi Allowance for unrecoverable perusahaan asosiasi yang investment in associated tidak dapat dipulihkan 14.012.217 - 14.012.217 companies Kewajiban imbalan kerja karyawan 9.506.739 2.234.173 7.272.566 Employee benefits obligation Penyisihan piutang ragu-ragu 3.469.077 - 3.469.077 Allowance for doubtful accounts Hutang sewa 24.328 - 24.328 Lease payable Koreksi penjualan 475.064 - 475.064 Sales correction Deferred foreign exchange Selisih kurs ditangguhkan 2.266.578 - 2.266.578 differences Depresiasi dan amortisasi Depreciation and amortization of aset non-keuangan 18.067.897 4.988.982 13.078.915 non-financial assets Beban umum dikapitalisasi 19.596.997 - 19.596.997 General expenses capitalized Kewajiban Pajak Tangguhan Company’s Deferred Tax Perusahaan - Bersih 13.394.175 2.754.809 10.639.366 Liabilities - Net Kewajiban Pajak Tangguhan Subsidiaries’ Deferred Tax Anak perusahaan 4.814.541 319.827 5.134.368 Liabilities Jumlah Kewajiban Pajak Total Deferred Tangguhan 18.208.716 2.434.982 15.773.734 Tax Liabilities Aset Pajak Tangguhan Subsidiaries’ Deferred Tax Anak perusahaan 25.109.680 15.298.246 40.407.926 Assets Bersih 6.900.964 17.733.228 24.634.192 Net Manajemen berpendapat bahwa aset pajak tangguhan yang timbul dari perbedaan temporer diperkirakan akan dapat direalisasikan pada tahun mendatang. Management believes that the deferred tax assets arising from temporary difference are recoverable in the future years. e. Peraturan Pemerintah

e. Government Regulations

Pada September 2008, Undang-undang No.7 Tahun 1983 mengenai “Pajak Penghasilan” diubah untuk keempat kalinya dengan Undang-undang No. 36 Tahun 2008. Perubahan tersebut juga mencakup perubahan tarif pajak penghasilan badan dari sebelumnya menggunakan tarif pajak bertingkat menjadi tarif tunggal yaitu 28 untuk tahun fiskal 2009 dan 25 untuk tahun fiskal 2010 dan seterusnya. In September 2008, Law No.7 Year 1983 regarding “Income Tax” has been revised for the fourth time with Law No. 36 Year 2008. The revised Law stipulates changes in corporate tax rate from a marginal tax rate to a single rate of 28 for fiscal year 2009 and 25 for fiscal year 2010 onwards. Berdasarkan undang-undang baru tersebut, Perusahaan Terbuka dapat memperoleh penurunan tarif Pajak Penghasilan sebesar 5 lebih rendah dari tarif tertinggi, jika memenuhi persyaratan-persyaratan yang telah ditentukan. Accordingly, a public company could obtain discount of about 5 of higher tariff of income tax after fulfilling the requirements determined. Pada tanggal 31 Desember 2009, Perusahaan telah memenuhi ketentuan tersebut, oleh karena itu, telah menggunakan tingkat pengurangan pajak sebesar 5 dalam penghitungan pajak penghasilan untuk tahun yang berakhir 31 Desember 2009. Aset dan kewajiban pajak tangguhan juga telah dihitung dengan menggunakan tarif-tarif tersebut. As of December 31, 2009, the Company has complied with the requirements, therefore, has effected the 5 tax rate reduction in its corporate income tax computation for the year ended December 31, 2009. Accordingly, the deferred tax assets and liabilities have been also calculated using these enacted tax rates.