UTANG LAIN-LAIN OTHER PAYABLE

The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 57 18. PERPAJAKAN lanjutan 18. TAXATION continued d. Pajak penghasilan kini d. Current income tax Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak rugi fiskal Perusahaan adalah sebagai berikut: The reconciliation of income before income tax as shown in the consolidated statement of comprehensive income with the estimated taxable income tax loss of the Company is as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2013 2012 Laba sebelum pajak penghasilan Income before income tax menurut laporan laba rugi per consolidated statement komprehensif konsolidasian 91.921.990.122 140.699.565.076 of comprehensive income Labarugi entitas anak sebelum Income loss of subsidiaries before pajak penghasilan 37.892.311.797 6.769.328.434 income tax Pembalikan atas jurnal eliminasi Reversal of inter-company antar perusahaan pada eliminating entries saat konsolidasi 2.262.876.531 - during consolidation Laba Perusahaan sebelum Income before income tax pajak penghasilan 51.766.801.794 133.930.236.642 attributable to the Company Beda tetap Permanent differences Pendapatan dan beban yang Income and related expenses telah dikenakan pajak final already subjected to final tax Pendapatan jasa 761.605.003.794 773.151.473.311 Service revenues Beban jasa 517.545.608.775 601.680.720.247 Cost of services Beban usaha 44.020.991.971 55.923.089.236 Operating expenses Beban keuangan - neto 76.840.152.009 17.029.727.857 Finance cost - net 123.198.251.039 98.517.935.971 Taksiran penghasilan kena pajak Estimated taxable income rugi fiskal Perusahaan 71.431.449.245 35.412.300.671 tax loss of the Company Tax losses carry-forward Rugi fiskal awal tahun 64.651.494.009 100.063.794.680 at beginning of year Tax losses carry-forward Rugi fiskal akhir tahun 136.082.943.254 64.651.494.009 at end of year Taksiran penghasilan kena pajak rugi fiskal hasil rekonsiliasi di atas menjadi dasar pengisian Surat Pemberitahuan Tahunan pajak penghasilan badan. The estimated taxable income tax loss from the above reconciliation is the basis for the Company’s Annual Corporate Income Tax Returns. The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 58 18. PERPAJAKAN lanjutan 18. TAXATION continued d. Pajak penghasilan kini lanjutan d. Current income tax continued Perhitungan beban pajak kini dan taksiran utang pajak penghasilan adalah sebagai berikut: The computations of current income tax expense and estimated income tax payable are as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2013 2012 Taksiran penghasilan kena pajak Estimated taxable income rugi fiskal tax loss Perusahaan Company Final 761.605.003.794 773.151.473.311 Final Non-final 136.082.943.254 64.651.494.009 Non-final Entitas Anak Subsidiaries Final 105.011.092.936 54.676.884.672 Final Non-final 30.960.484.480 32.018.020.727 Non-final Beban pajak kini Current income tax expense Perusahaan Company Final 9.139.260.046 9.277.817.680 Final Non-final - - Non-final Entitas Anak Subsidiaries Final 1.260.133.115 656.122.616 Final Non-final 10.529.286.000 7.799.015.432 Non-final Total 20.928.679.161 17.732.955.728 Total Pajak penghasilan dibayar di muka Prepayment of income taxes Perusahaan Company Final 8.242.297.154 8.622.179.600 Final Non-final - - Non-final Entitas Anak Subsidiaries Final 1.093.555.336 532.183.876 Final Non-final 10.513.401.859 2.233.949.762 Non-final Total 19.849.254.349 11.388.313.238 Total Taksiran utang tagihan Estimated Income tax payable pajak penghasilan claim for tax refund Perusahaan Company Final 896.962.892 655.638.080 Final Non-final - - Non-final Entitas Anak Subsidiaries Final 166.577.779 123.938.740 Final Non-final 29.358.184 5.565.065.670 Non-final Non-final 13.474.043 - Non final Total 1.079.424.812 6.344.642.490 Total