Pajak dibayar dimuka Prepaid tax Utang pajak Taxes payable Beban pajak Tax expense

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan 31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2012 and December 31, 2011 and Nine months ended September 30, 2012 and 2011 Expressed in United States Dollar, unless otherwise stated 52 16. BIAYA MASIH HARUS DIBAYAR 16. ACCRUED EXPENSES 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Bonus 7.059.930 9.122.447 Bonus Royalti Catatan 39f 2.646.129 3.115.913 Royalty Note 39f Jasa profesional 961.195 4.955.479 Professional fees Denda 309.019 - Penalty Infrastuktur 223.385 464.526 Infrastructure Akrual pengalihan kuota DMO Catatan 39g - 1.646.454 Accruals for DMO transfer Note 39g Sewa - 294.610 Rental Lain-lain 1.054.906 554.931 Others Total biaya masih harus dibayar 12.254.564 20.154.360 Total accrued expenses 17. PERPAJAKAN 17. TAXATION a. Pajak dibayar dimuka a. Prepaid tax Pajak dibayar dimuka merupakan pembayaran Pajak Penghasilan Pasal 25 oleh entitas anak. Prepaid tax represents the subsidiaries’ payment on corporate income tax article 25. b. Utang pajak b. Taxes payable 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Perusahaan: The Company: Pasal 42 2.052 58.206 Article 42 Pasal 21 42.528 10.353 Article 21 Pasal 23 2.705 1.786 Article 23 Pasal 26 - 13.632 Article 26 Sub - total 47.285 83.977 Sub - total Entitas anak : The Subsidiaries: Pasal 42 2.571 4.277.515 Article 42 Pasal 15 26.704 34.418 Article 15 Pasal 21 104.062 488.158 Article 21 Pasal 23 189.792 1.347.035 Article 23 Pasal 25 - - Article 25 Pasal 26 - 11.884 Article 26 Pasal 29 1.498.046 25.218.594 Article 29 Sub - total 1.821.175 31.377.604 Sub - total Pajak Pertambahan Nilai - 5.942 Value Added Tax Pajak Bumi dan Bangunan 1.982.159 - Taxation of Lands and Buildings Total utang pajak 3.850.619 31.467.523 Total taxes payable c. Beban pajak c. Tax expense Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan yang ditunjukkan dalam laporan laba rugi komprehensif konsolidasian interim dengan taksiran rugi fiskal Perusahaan, dan beban pajak kini Perusahaan untuk periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011 dan estimasi utang pajak penghasilan badan pada tanggal-tanggal tersebut adalah sebagai berikut: The reconciliation between profit before tax expense benefit as shown in the interim consolidated statements of comprehensive income and the Company’s estimated taxable loss, and the Company’s current income tax expense for the nine months ended September 30,2012 and 2011 and the estimated corporate income tax payable as of those dates are as follows: PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan 31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2012 and December 31, 2011 and Nine months ended September 30, 2012 and 2011 Expressed in United States Dollar, unless otherwise stated 53 17. PERPAJAKAN lanjutan 17. TAXATION continued