UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued

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 55 17. TRANSAKSI DERIVATIF lanjutan 17. DERIVATIVE TRANSACTIONS continued Liabilitas Derivatif yang Dihentikan lanjutan Unwound Derivative Liability continued Berdasarkan skenario dari setiap penyelesaian a jika Floating Price FP di atas US105 per barel, Perusahaan akan menerima dolar Amerika Serikat berdasarkan perhitungan FP dikurangi US105 x 2.500 barel, b jika FP di bawah US105 per barel, Perusahaan akan membayar dolar Amerika Serikat berdasarkan perhitungan US105 dikurangi FP x 5.000 barel. Perjanjian ini berlaku sampai dengan tanggal 31 Juli 2009, namun, jika seluruh pembayaran yang dilakukan oleh SCB kepada Perusahaan melebihi target akumulasi intrinsic value sebesar US87.500, perjanjian ini akan berakhir dan Perusahaan akan kehilangan perlindungan ini. Based on the scenario on each settlement date, a if Floating Price FP was above US105 per barrel, the Company would receive United States dollar based on calculation FP minus US105 x 2,500 barrels, b if FP was below US105 per barrel, the Company would pay United States dollar based on calculation US105 minus FP x 5,000 barrels. This agreement was valid until July 31, 2009; however, if the accumulated payments made by SCB to the Company were more than the target accumulated intrinsic value of US87,500, this agreement would be terminated and the Company would lose the protection. Berdasarkan transaksi terakhir tertanggal 5 November 2008, harga aktual WTI crude oil sebesar US76,72 per barel, oleh karena itu, Perusahaan berkewajiban untuk membayar SCB sebesar US141.380. Sampai dengan tanggal jatuh tempo pembayaran, Perusahaan belum membayar jumlah tersebut. Sebagai akibatnya, SCB melakukan penghentian lebih awal dan mengusulkan tawaran penyelesaian sebesar US2.771.366. Based on the latest transaction dated November 5, 2008, the actual WTI crude oil price amounted to US76.72 per barrel; therefore, the Company was liable to pay SCB the amount of US141,380. Until the due date of this amount, the Company has not made any payment. Consequently, SCB made early termination and proposed a settlement offer worth US2,771,366. Sampai dengan tanggal 31 Desember 2013, Perusahaan belum menyetujui jumlah yang ditawarkan tersebut karena manajemen berpendapat nilai tersebut melebihi nilai wajar dari kontrak yang ada. Up to December 31, 2013, the Company has not yet agreed to the offered amount since the management believes that the amount exceeds the fair value of the existing contract. Perusahaan telah mencatat estimasi kewajiban atas transaksi WTI crude oil - Target Redemption Swap yang telah jatuh tempo sebesar US2.771.366 atau setara dengan Rp33.780.176.152 pada tahun 2013 dan Rp26.799.106.029 pada tahun 2012 Catatan 42a. The Company has recorded the estimated liability for WTI crude oil - Target Redemption Swap transactions that have matured for US2,771,366 or equivalent to Rp33,780,176,152 in 2013 and Rp26,799,106,029 in 2012 Note 42a. 18. PERPAJAKAN 18. TAXATION a. Taksiran tagihan pajak a. Estimated claims for tax refund 2013 2012 Entitas Anak Subsidiaries PT Bongkar Muat Olah Jasa PT Bongkar Muat Olah Jasa Trisari Andal atau “Trisari” Trisari Andal or “Trisari” Pajak penghasilan badan Corporate income taxes Tahun 2008 - 646.739.250 Year 2008 PT Escorindo Stevedoring 13.474.043 - PT Escorindo Stevedoring Total taksiran Total estimated tagihan pajak 13.474.043 646.739.250 claims for tax refund 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 56 18. PERPAJAKAN lanjutan 18. TAXATION continued a. Taksiran tagihan pajak lanjutan a. Estimated claims for tax refund continued Pajak Penghasilan Badan - Tahun 2008 Corporate Income Tax - Year 2008 Pada tanggal 20 April 2010, Trisari menerima surat ketetapan pajak lebih bayar SKPLB mengenai pajak penghasilan badan untuk tahun 2008 dimana Kantor Pajak setuju untuk merestitusi kelebihan pembayaran Trisari sebesar Rp646.853.865 setelah menyesuaikan rugi fiskal yang dilaporkan menjadi penghasilan kena pajak sebesar Rp4.334.710.160. Trisari mengajukan banding atas penyesuaian rugi fiskal menjadi penghasilan kena pajak. Pada tahun 2013, Trisari memutuskan untuk menghapusbukukan kelebihan pembayaran pajak tersebut. On April 20, 2010, Trisari received a tax overpayment assessment letter SKPLB covering corporate income tax for the year 2008 wherein the Tax Office approved to refund Trisari’s overpayment amounting to Rp646,853,865 after adjusting the reported tax loss to become a taxable income amounting to Rp4,334,710,160. Trisari appealed the adjustment of the tax loss to become a taxable income. In 2013, Trisari decided to write off the above over payment. b. Pajak dibayar di muka b. Prepaid tax 31 DesemberDecember 31, 2013 2012 Perusahaan The Company Pajak pertambahan nilai 2.899.939.610 - Value added tax Entitas Anak Subsidiaries Pajak pertambahan nilai 11.679.328.818 - Value added tax 14.579.268.428 - c. Utang pajak c. Taxes payable 31 DesemberDecember 31, 2013 2012 Perusahaan The Company Pajak penghasilan Income taxes Pasal 15 896.962.892 655.638.080 Article 15 Pasal 21 650.694.879 443.631.113 Article 21 Pasal 23 90.018.950 85.152.737 Article 23 Pasal 26 133.787.866 - Article 26 Pajak pertambahan nilai - 5.506.441.791 Value added tax Entitas Anak Subsidiaries Pajak penghasilan Income taxes Pasal 15 166.577.779 123.938.740 Article 15 Pasal 21 117.366.558 18.448.835 Article 21 Pasal 22 44.956.591 - Article 22 Pasal 23 53.028.850 58.374.615 Article 23 Pasal 25 596.153.848 206.921.016 Article 25 Pasal 29 29.358.184 5.565.065.670 Article 29 Pajak pertambahan nilai - 639.657.737 Value added tax Total utang pajak 2.778.906.397 13.303.270.334 Total taxes payable