Pajak kini lanjutan Current taxes continued

laporan tahunan Pertamina Pertamina annual report are in the Indonesian language. PT PERTAMINA PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2006 dan 2005 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT PERTAMINA PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2006 and 2005 Expressed in millions of Rupiah, unless otherwise stated 35. PERPAJAKAN lanjutan 35. TAXATION continued

d. Pajak kini lanjutan

d. Current taxes continued

2005 Disajikan kembali Catatan 3 As restated 2006 Note 3 Laba sebelum beban pajak Income before income tax expense penghasilan dari kegiatan from activities subject to yang terkena aturan tax based on general pajak umum 23.236.996 1.962.069 taxation regulations Ditambahdikurangi: Addless: Beda temporer: Temporary differences: Penyusutan aset tetap 839.548 667.686 Fixed assets depreciation Estimasi biaya kewajiban Estimated employee benefits imbalan kerja 501.306 91.656 obligations expense Cadangan insentif Provisions for incentives and dan tantiem 47.349 55.648 performance bonuses tantiem Cadangan penurunan nilai Provision for decline in value persediaan 689.107 - of inventories Aset yang tidak dikapitalisasi 7.565 4.095 Non-capital assets Sub jumlah beda temporer 972.435 819.085 Sub total temporary differences Beda tetap: Permanent differences: Imbalan jasa pemasaran yang Marketing fees subject to tax terkena aturan pajak khusus - 2.788.851 under a special tax regime Pendapatan usaha Anak Income from Subsidiaries Perusahaan dan perusahaan and associated asosiasi 7.137.077 2.005.149 companies Pendapatan bunga yang sudah Interest income, subject to terkena pajak final tax withholding at source, penghasilan final 1.076.829 271.488 recorded on a net of tax basis Cadangan biaya kesehatan Provision for post-retirement pensiunan 697.182 626.223 healthcare benefits Aset tetap yang tidak dapat Non tax deductable disusutkan untuk keperluan fixed assets pajak 1.069.381 307.017 depreciation Beban yang tidak dapat Non-deductible dikurangkan - lain-lain 1.179.062 1.139.425 expenses - other Sub jumlah beda tetap 5.268.281 2.992.823 Sub total - permanent differences Laba kena pajak dari kegiatan Taxable income from Company’s Perusahaan yang terkena activities subject to tax under aturan pajak umumrugi pajak 18.941.150 211.669 general tax regulationstax loss Pajak penghasilan kini dari kegiatan Current income tax expense on the Perusahaan yang terkena aturan Company’s activities subject to pajak umum 5.682.345 - tax under general tax regulations laporan tahunan Pertamina Pertamina annual report are in the Indonesian language. PT PERTAMINA PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2006 dan 2005 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT PERTAMINA PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2006 and 2005 Expressed in millions of Rupiah, unless otherwise stated 35. PERPAJAKAN lanjutan 35. TAXATION continued