BANK LOANS - Continued

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY

20. UTANG LAIN-LAIN - Lanjutan

20. OTHER PAYABLES - Continued

Jangka panjang Long-term Pihak berelasi Related parties Soerjadi Soedarsono Soerjadi Soedarsono Jumlah utang lain-lain jangka panjang Total other payables long-term Jumlah Total Saldo awal tahun Beginning balance Penambahan kewajiban Additions Pembayaran Payment

21. PERPAJAKAN

21. TAXATION

a. Pajak dibayar di muka

a. Prepaid tax

Perseroan The Company Pajak pertambahan nilai Value added tax PPh badan pasal 29 disetor PPh Pasal 23 Income tax, article 23 PPh pasal 25 tahun 2006 Income tax, article 25 year 2006 Subjumlah Subtotal Entitas Anak Subsidiary Pajak penghasilan Income tax Pajak pertambahan nilai Value added tax Subjumlah Subtotal Jumlah Total

b. Utang pajak

b. Taxes payable

Perseroan The Company Beban pajak penghasilan tahun berjalan Current income tax Dikurangi: Deduct : Pajak dibayar di muka Prepaid income tax Uang muka utang pajak Prepaid tax liability - - - - - - 19.080.726 13.945.830 18.420.109 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 - - - - - - 2.596.045 3.483.028 2.560.035 - - 4.786.627 19.080.726 13.945.830 18.420.109 - - - Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 16.325.965 10.415.752 10.918.682 158.717 47.049 154.765 1.796.550 2.647.060 4.936.415 12.183.257 13.760.090 15.701.302 Jan 01, 2011 - - - Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 13.760.090 15.701.302 15.085.430 219.717 705.848 5.552.287 8.393.534 8.393.534 23.739.764 23.186.839 22.153.625 39.441.066 Jan 01, 2011 Utang kepada KUD Kopta dan CV Merry Jaya merupakan kewajiban perhitungan royalti kepada Pemilik KonsesiArea IUP dengan perhitungan sebagai berikut : Debt to KUD Kopta and CV Merry Jaya is the duty calculation of royalties to the owners Concession Area IUP was calculated as follows: 8.393.534 8.393.534 23.739.764 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY

21. PERPAJAKAN - Lanjutan

21. TAXATION - Continued

b. Utang pajak - Lanjutan

b. Taxes payable - Continued

Uang muka utang pajak Prepaid tax liability Pajak lainnya : Others tax : Pajak penghasilan pasal 19 atas Income tax art 19 of penilaian kembali aset tetap fixed asset revaluation Pajak penghasilan pasal 21 Indome tax, art. 21 Pajak penghasilan pasal 23 Income tax, art. 23 of fee konsesi batubara coal concession fee Pajak penghasilan pasal 23 Income tax art 23 of deviden tunai cash dividend Denda-denda Fines Subjumlah Subtotal Entitas Anak Subsidiary Pajak penghasilan pasal 23 atas bunga pinjaman Income tax art. 23 of interest Subjumlah Subtotal Jumlah utang pajak Total taxes payable

c. Pajak penghasilan

c. Income tax

Perseroan The Company Kini Current Pajak final Final Pajak tidak final Non-final Tangguhan Deferred Entitas Anak Subsidiary Kini Current Tangguhan Deferred Konsolidasian Consolidated Pajak kini Current Tangguhan Deferred Manfaat beban pajak penghasilan Income tax benefit expense Pajak kini Current income tax 2.178.634 678.860 491.806 12.890.890 6.721.562 18.620.521 10.712.255 7.400.423 18.128.715 Sesuai dengan Undang-Undang Perpajakan Indonesia, pajak penghasilan badan dihitung secara tahunan untuk Perseroan dan masing-masing entitas anak sebagai entitas hukum yang terpisah, dan oleh karenanya, laporan keuangan konsolidasian tidak dapat digunakan untuk menghitung pajak penghasilan badan. In accordance with the taxation laws of Indonesia, the corporate income tax is calculated on an annual basis for each of the Company and its subsidiaries as a separate legal entity, and therefore, the consolidated financial statements can not be used to calculate the corporate income tax. - - - - - - - - - - - - 12.890.890 6.721.562 18.620.521 10.712.255 7.400.423 18.128.715 7.376.783 7.376.783 6.508.726 10.131 10.131 10.131 1.078.907 1.078.907 210.851 1.399.898 1.399.898 1.399.898 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 2.178.634 678.860 491.806 35.938 35.938 35.938 35.938 35.938 35.938 7.412.720 7.412.720 6.544.664 2.239.956 2.239.956 2.239.956 2.647.890 2.647.890 2.647.890 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 - - -