UTANG USAHA TRADE PAYABLES

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated 18. PERPAJAKAN lanjutan 18. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expense continued

Perhitungan beban pajak penghasilan badan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2013 2012 Laba konsolidasian Consolidated profit sebelum pajak penghasilan 337,200 211,071 before income tax Dikurangi: Deduct: Laba sebelum pajak Profit before income penghasilan - entitas anak 88,465 92,696 tax – subsidiaries Eliminasi konsolidasian 3,440 55,492 Consolidation elimination Laba sebelum pajak Profit before penghasilan - Perusahaan 252,175 173,867 income tax – the Company Keuntungan atas pendapatan Profit from yang dikenakan pajak final 17,778 1,990 revenue subject to final tax Laba sebelum pajak Profit before penghasilan - Perusahaan 234,397 171,877 income tax – the Company Perbedaan temporer: Temporary differences: Provisi penurunan nilai 35,872 14,113 Provision for impairment Allowance for inventory Provisi persediaan usang 5,389 10,565 obsolescence Provisi kontrak Provision for yang memberatkan 15,920 27,108 onerous contract Penyisihan imbalan kerja Provision for employee karyawan 4,827 5,043 benefits Penyusutan aset tetap 7,923 61,866 Fixed asset depreciation Gaji, upah dan kesejahteraan Salaries, wages and employee’s karyawan 53,115 32,192 benefits Perbedaan tetap: Permanent differences: Pendapatan usaha entitas anak dan perusahaan Income from subsidiaries asosiasi 1,092 31,199 and associate Pendapatan bunga Interest income subject dikenakan pajak final 12,987 4,952 to final tax Keuntungan penjualan Gain on sale of aset tetap - 12,509 fixed assets Beban yang tidak dapat dikurangkan untuk keperluan pajak 30,609 24,434 Non-deductible expenses Taksiran penghasilan Estimated taxable kena pajak 316,633 244,322 income Akumulasi rugi fiskal yang dapat dibawa ke Accumulated fiscal losses masa depan - 47,577 carried forward Penghasilan kena pajak - Taxable income Perusahaan 316,633 196,745 the Company