BEBAN USAHA OPERATING EXPENSES

Ekshibit E101 Exhibit E101 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010 Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 33. PERPAJAKAN Lanjutan 33. TAXATION Continued d. Manfaat beban pajak penghasilan Lanjutan d. Income tax benefit expenses Continued 2 0 1 1 2 0 1 0 Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 37.210.504 545.116 Non-deductible expenses Pendapatan bunga bagian Perusahaan The Company’s portion on interest income yang telah dikenakan PPh subjected to Income Pasal 23 - Final 1.191.050 2.017.066 Tax Article 23-Final Bagian Perusahaan atas laba rugi The Company’s share in net income loss Entitas Anak 765.175.370 740.748.920 of Subsidiaries Total beda tetap 729.155.916 738.186.738 Total permanent differences Taksiran penghasilan kena pajak Perusahaan 99.817.676 61.890.733 Estimated taxable income of the Company Beban pajak kini Current tax expenses Perusahaan 19.963.535 12.378.147 The Company Entitas Anak 223.000.299 188.883.857 Subsidiaries T o t a l 242.963.834 201.262.004 T o t a l Pajak tangguhan Deferred tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk tahun yang berakhir pada tanggal 31 Desember 2011, 2010 dan 2009 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the years ended 31 December 2011 2010 and 2009 were as follows: 1 Januari Manfaat Akuisisi Entitas 31 Desember 2011 beban Anak 2011 1 January Benefits Acquisition of 31 December 2011 expenses Subsidiaries 2011 Penyisihan atas investasi Entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in associates Liabilitas imbalan kerja karyawan 367.288 227.177 - 594.465 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 7.351.935 - - 7.351.935 losses Bonus yang akan diterima 2.115.572 - - 2.115.572 Accrued bonus Penyisihan atas persediaan Allowance for inventory usang 40.620 - - 40.620 obsolescence Depresiasi dan amortisasi Depreciation and amortization of aset non-keuangan 25.623.085 6.095.045 19.528.040 non-financial assets Akrual penjualan 1.729.118 1.729.118 - - Accrued Sales Liabilitas pajak tangguhan The Company’s deferred tax Perusahaan – Neto 17.374.517 8.051.340 - 9.323.177 liabilities – Net Liabilitas pajak tangguhan Subsidiaries ’ deferred tax Entitas Anak 6.336.086 25.542.132 - 31.878.218 Iiabilities Liabilitas pajak tangguhan dari Deferred tax Iiabilities of Entitas Anak yang diakuisisi 34.268.212 34.268.212 - - Subsidiaries acquired Total liabilitas pajak tangguhan 57.978.815 16.777.420 - 41.201.395 Total deferred tax liabilities Aset pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 13.053.951 145.884.396 - 132.830.445 assets Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 305.210.520 - 5.422.140 299.788.380 Subsidiaries acquired Total aset pajak tangguhan 318.264.471 145.884.396 5.422.140 166.957.935 Total deferred tax assets N e t o 260.285.656 129.106.976 5.422.140 125.756.540 N e t