BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5162 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continued

b. Utang pajak

b. Taxes payable

1 Januari 2012 2011 January 2011 Perusahaan: The Company: Pajak penghasilan: Income taxes: Pajak penghasilan - pasal 4 2 450 473 279 Income taxes - Article 4 2 Pajak penghasilan - pasal 15 757 778 1,057 Income taxes - Article 15 Pajak penghasilan - pasal 21 10,367 9,637 8,667 Income taxes - Article 21 Pajak penghasilan - pasal 22 14,968 8,623 9,056 Income taxes - Article 22 Pajak penghasilan - pasal 23 1,368 1,794 1,506 Income taxes - Article 23 Pajak penghasilan - pasal 26 3,703 42 1,185 Income taxes - Article 26 PPN - bersih 10,922 136,476 66,956 VAT - net Pajak lain-lain 116,723 113,692 105,201 Other taxes Jumlah - Perusahaan 151,852 271,515 193,907 Total – Company Entitas Anak: Subsidiaries: PT Pertamina EP PT Pertamina EP Pajak penghasilan Income taxes and tax on dan dividen: dividends: - 2005 - 36,785 36,785 2005 - - 2006 - 64,841 64,841 2006 - - 2007 - 9,290 9,290 2007 - - 2008 17,454 17,454 17,454 2008 - - 2009 - 10,168 10,168 2009 - - 2010 2011: telah di-offset 2010 2011: being offset - dari tahun lalu from last year sebesar US246.172 of US246,172 dan Rp16.839 juta 1,867 1,867 242,432 and Rp16,839 million - 2011 - 111,375 - 2011 - - 2012 178,221 - - 2012 - Pajak lain-lain 28,339 22,098 20,606 Other taxes 222,147 249,808 381,240 PT Pertamina Hulu Energi PT Pertamina Hulu Energi Pajak penghasilan Income tax and dan dividen: tax on dividends: - 2010 - - 66,468 2010 - - 2011 - 107,638 - 2011 - - 2012 78,614 - - 2012 - Pajak lain-lain - 7,357 620 Other taxes 78,614 114,995 67,088 Entitas Anak - lainnya Subsidiaries - others Pajak penghasilan badan 17,494 22,947 7,069 Corporate income tax PPN 24,514 5,499 33,401 VAT Pajak lain-lain 39,256 22,235 25,541 Other taxes 81,264 50,681 66,011 Jumlah - Entitas Anak 382,025 415,484 514,339 Total - Subsidiaries Jumlah - Konsolidasian 533,877 686,999 708,246 Total - Consolidated Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5163 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continued

c. Beban pajak penghasilan

c. Income tax expense

2012 2011 Perusahaan: The Company: Pajak kini - 222,208 Current tax Penyesuaian tahun lalu 2,236 - Adjustment in respect of prior years Jumlah beban pajak kini 2,236 222,208 Total current tax expenses Beban pajak tangguhan 9,604 166,107 Deferred tax expenses Jumlah beban pajak penghasilan 7,368 56,101 Total income tax expenses Entitas Anak: Subsidiaries: Pajak kini 1,789,958 1,737,113 Current tax Penyesuaian tahun lalu - - Adjustment in respect of prior years Jumlah beban pajak kini 1,789,958 1,737,113 Total current tax expenses Beban pajak tangguhan 242,796 337,909 Deferred tax expenses Jumlah beban pajak penghasilan 2,032,754 2,075,022 Total income tax expenses Konsolidasi: Consolidation: Beban pajak tangguhan 11,192 31,671 Deferred tax expenses Jumlah: Total: Pajak kini 1,789,958 1,959,321 Current tax Penyesuaian tahun lalu 2,236 - Adjustment in respect of prior years Jumlah beban pajak kini 1,792,194 1,959,321 Total current tax expenses Beban pajak tangguhan 244,384 140,131 Deferred tax expenses Jumlah beban pajak penghasilan 2,036,578 2,099,452 Total income tax expenses

d. Pajak kini

d. Current taxes

Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan ketika SPT Tahunan disampaikan ke Direktorat Jenderal Pajak “DJP”. Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed to the Directorate General of Tax “DGT”. Pelaporan pajak badan Perusahaan berubah dari Rupiah menjadi Dolar Amerika Serikat. Hal ini dipertimbangkan karena laporan keuangan Perusahaan telah disajikan dalam Dolar Amerika Serikat. The Company’s tax reporting currency was changed from Rupiah to US Dollar. This matter was considered because the Company’s financial statements are presented by US Dollar. Disajikan kembali lihat Catatan 4 As restated refer to Note 4