UTANG USAHA TRADE PAYABLES

are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in Rupiah Unless Otherwise Stated 68 15. PERPAJAKAN lanjutan 15. TAXATION continued Pada bulan April 2011, Perusahaan menerima berbagai macam Surat Ketetapan pajak SKP dan Surat Tagihan Pajak STP atas kurang bayar pajak dan denda berdasarkan hasil pemeriksaan pajak penghasilan pasal 4 2, 21, 22, 23, pajak penghasilan badan dan pajak pertambahan nilai untuk tahun pajak 2009 sebesar Rp3.809.584.994. Selain itu Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar SKPLB atas hasil pemeriksaan tagihan pajak penghasilan badan tahun 2009 dan Pajak Pertambahan Nilai untuk tahun fiskal 2009 masing-masing sebesar Rp37.546.192.351 dan Rp21.004.013.269, setelah dikurangi dengan kurang bayar pajak dan denda dari taksiran tagihan pajak penghasilan tahun 2010 sebesar Rp1.577.331.529 dan denda pajak atas pajak penghasilan pasal 4 2, 21 dan pajak pertambahan nilai sebesar Rp3.809.584.994 dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya” pada laporan laba rugi komprehensif konsolidasian tahun 2011. In April 2011, the Company received various tax assessment letters SKP and tax collection letters STP for underpayment of taxes and tax penalties based on the assessments of income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes for 2009 fiscal year amounting to Rp3,809,584,994. The Company also received tax overpayment SKPLB on assesment of claim for tax refund for 2009 fiscal year and value added taxes for 2009 fiscal year amounting to Rp37,546,192,351 and Rp21,004,013,269, respectively, after deduction of underpayment of taxes and tax penalties of 2010 fiscal year amounting to Rp1,577,331,529 and tax penalties on income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes amounting to Rp3,809,584,994 are recorded as tax expenses and are presented as part of “Other operating expenses” in the 2011 consolidated statements of comprehensive income. Pada bulan Februari 2012, Perusahaan menerima berbagai macam Surat Ketetapan pajak SKP dan Surat Tagihan Pajak STP atas kurang bayar pajak dan denda berdasarkan hasil pemeriksaan pajak penghasilan pasal 4 2, 21, 22, 23, pajak penghasilan badan dan pajak pertambahan nilai untuk tahun pajak 2010 sebesar Rp1.016.250.846. Selain itu Perusahaan juga menerima Surat Ketetapan Pajak Lebih Bayar SKPLB atas hasil pemeriksaan tagihan pajak penghasilan badan tahun 2010 dan Pajak Pertambahan Nilai untuk tahun fiskal 2010 masing-masing sebesar Rp7.744.163.104 dan Rp 15.882.148.912, setelah dikurangi dengan kurang bayar pajak dan denda dari taksiran tagihan pajak penghasilan tahun 2010 sebesar Rp1.135.870.572 dan denda pajak atas pajak penghasilan pasal 4 2, 21 dan pajak pertambahan nilai sebesar Rp1.016.250.846 dicatat sebagai beban pajak yang disajikan sebagai bagian dari “Beban operasi lainnya” pada laporan laba rugi komprehensif konsolidasian tahun 2011. In February 2011, Company received various tax assessment letters SKP and tax collection letters STP underpayment of taxes and tax penalties based on the assessments of income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes for 2010 fiscal year amounting to Rp1,016,250,846. The Company also received tax overpayment SKPLB on assesment of claim for tax refund for 2010 fiscal year and value added taxes for 2010 fiscal year amounting to Rp7,744,163,104 and Rp15,882,148,912, respectively, after deduction of underpayment of taxes and tax penalties of 2010 fiscal year amounting to Rp1,135,870,572 and tax penalties on income taxes articles 4 2, 21, 22, 23, corporate income tax and value added taxes amounting to Rp1,016,250,846 are recorded as tax expenses and are presented as part of “Other operating expenses” in the 2011 consolidated statements of comprehensive income. are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in Rupiah Unless Otherwise Stated 69 15. PERPAJAKAN lanjutan 15. TAXATION continued e. Rekonsiliasi antara laba sebelum beban pajak penghasilan badan yang dihitung dengan menggunakan tarif pajak yang berlaku, dengan beban pajak penghasilan badan adalah sebagai berikut: e. Reconciliation between income before corporate income tax expense multiplied by applying the applicable tax rates to the corporate income tax expense is as follows: 2011 2010 Laba sebelum beban pajak penghasilan badan menurut Income before corporate income laporan laba rugi tax expense per consolidated komprehensif konsolidasi 418.222.400.913 276.975.654.422 statements of comprehensive income Laba Entitas anak sebelum Subsidiary’s income before income beban pajak penghasilan 30.355.487.301 51.075.103.598 tax expenses Laba Perusahaan sebelum beban The Company’s income before income pajak Penghasilan 387.866.913.612 225.900.550.824 tax expenses Beban pajak penghasilan dengan Income tax expense based on prevailing tarif pajak yang berlaku 96.966.728.389 57.225.137.647 tax rates Pengaruh pajak atas beda tetap: Tax effects of permanent differences: Dividen Entitas anak di luar Dividend from foreign a Subsidiary negeri Catatan 4 10.042.537.500 3.569.060.323 Note 4 Jamuan dan sumbangan 1.611.382.990 1.223.336.060 Representation and donation Beban pajak 1.545.740.960 5.463.022.391 Tax expenses Beban yang tidak dapat dikurangkan 520.958.989 762.384.158 Non-deductible expenses Beban bunga yang tidak dapat dikurangkan 36.636.440 72.331.346 Non-deductible interest expense Penyusutan aset tetap 31.669.515 16.479.492 Depreciation of fixed assets Pendapatan yang dikenakan pajak penghasilan final Income subject to final tax Bunga 144.574.016 297.360.940 Interest Sewa 629.752.580 541.854.666 Rent Beban pajak penghasilan Income tax expenses Perusahaan 109.981.328.187 67.492.535.811 Company Entitas anak 5.232.331.207 8.094.258.483 Subsidiary Beban pajak penghasilan Consolidated corporate income badan konsolidasi 115.213.659.394 75.586.794.294 tax expense f. Pengaruh pajak tangguhan atas beda temporer antara laporan keuangan konsolidasian untuk tujuan komersial dan perpajakan atas aset dan liabilitas Perusahaan pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut: f. The deferred tax effects of the temporary differences between the commercial and the tax bases on the Company’s assets and liabilities as of December 31, 2011 and 2010 are as follows: 2011 2010 Aset pajak tangguhan Deferred tax assets Estimasi liabilitas imbalan Estimated liabilities for kerja karyawan 4.169.976.642 2.778.348.122 employees’ benefits Cadangan penurunan nilai 1.361.680.782 902.509.431 Allowance for impairment Penyisihan atas penurunan Allowance for decline in value nilai persediaan 1.307.621.773 989.150.908 of inventories Biaya yang masih harus dibayar 271.250.000 256.250.000 Accrued expenses Lain - lain 239.388.127 183.548.330 Others