Income tax expense benefit continued

These Consolidated Financial Statements are Originally Issued in Indonesian Language. PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2009 DAN 2008 DENGAN ANGKA PERBANDINGAN TAHUN 2007 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008 WITH COMPARATIVE FIGURES FOR 2007 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED

13. PERPAJAKAN lanjutan

13. TAXATION continued

c. Kewajiban pajak tangguhan - bersih

c. Deferred tax liabilities - net

Pajak tangguhan yang berasal dari pengaruh beda temporer yang signifikan antara pelaporan komersial dan pajak adalah sebagai berikut: The deferred tax effects of the significant temporary differences between commercial and tax reporting are as follows: 2009 2008 2007 Aset pajak tangguhan Estimasi kewajiban atas Deferred tax assets imbalan kerja karyawan Estimated liabilities for - bersih 5.265.583.772 4.951.696.749 4.556.339.872 employees’ benefits - net Penyisihan penurunan Allowance for declining in value nilai persediaan 407.299.189 582.752.570 260.930.460 of inventories Penyisihan piutang ragu-ragu 291.547.071 496.626.001 347.358.924 Allowance for doubtful accounts Penyisihan penurunan Allowance for declining in value nilai investasi saham 53.593.750 53.593.750 64.312.500 of investment in shares of stock Lain-lain 14.967.275 16.282.276 19.538.729 Others Jumlah 6.032.991.057 6.100.951.346 5.248.480.485 Total Kewajiban pajak tangguhan Deferred tax liabilities Aset tetap 18.343.830.978 23.824.631.340 27.110.532.726 Property, plant and equipment Amortisasi 416.240.710 452.435.555 689.608.280 Amortization Lain-lain 16.208.972 17.618.448 21.142.135 Others Jumlah 18.776.280.658 24.294.685.343 27.821.283.141 Total Kewajiban pajak tangguhan - bersih 12.743.289.601 18.193.733.997 22.572.802.656 Deferred tax liabilities - net

d. Administrasi

d. Administration

Berdasarkan peraturan perpajakan Indonesia, Perusahaan dan Anak Perusahaan menghitung, menetapkan dan membayar secara sendiri pajak penghasilannya self-assessment. Untuk tahun pajak sebelum tahun 2008, Direktorat Jenderal Pajak DJP dapat menetapkan atau mengubah kewajiban pajak dalam batas waktu 10 sepuluh tahun sejak saat terutangnya pajak, atau akhir tahun 2013, mana yang lebih awal. Ketentuan baru yang diberlakukan terhadap tahun pajak 2008 dan tahun-tahun selanjutnya menetapkan bahwa DJP dapat menetapkan atau mengubah kewajiban pajak tersebut dalam batas waktu lima tahun sejak saat terutangnya pajak. Under the taxation laws of Indonesia, the Company and Subsidiary submit tax return on the basis of self assessment. For the fiscal year before 2008, the Directorate General of Taxation DGT may assess or amend taxes within 10 ten years of the time the tax becomes due, or until the end of 2013, whichever is earlier. There are new rules applicable to fiscal year 2008 and subsequent years stipulating that the DGT may assess or amend taxes within five years of the time the tax becomes due.

e. Perubahan Undang-Undang Pajak Penghasilan

e. Amendment of Income Tax Law

Di bulan September 2008, Dewan Perwakilan Rakyat Republik Indonesia menyetujui perubahan Undang-Undang Pajak Penghasilan yang berlaku efektif sejak 1 Januari 2009. Salah satu dari perubahan tersebut sehubungan dengan tarif pajak penghasilan badan. In September 2008, the Indonesian House of Representatives approved the amendments to the Income Tax Law which will become effective as of January 1, 2009. One of the amendments relates to the corporate income tax rate. Sebelumnya, tarif pajak penghasilan badan bersifat progresif sebesar 10 dan 15 atas Rp 50 juta penghasilan kena pajak pertama dan kedua, dan berikutnya 30 atas penghasilan kena pajak lebih dari Rp 100 juta. Sesuai dengan perubahan Undang-Undang Pajak Penghasilan, tarif pajak penghasilan badan ditetapkan pada tarif tetap sebesar 28 dimulai sejak 1 Januari 2009 dan kemudian dikurangi menjadi 25 sejak 1 Januari 2010. Previously, the corporate income tax rate was progressive tax rates of 10 and 15 for the first and second brackets of taxable income of Rp 50 million, and 30 for the next bracket of taxable income over Rp 100 million. Under the amendment, the corporate income tax will be set at a flat rate of 28 starting on January 1, 2009 and further reduced to 25 starting on January 1, 2010. Calculation of deferred income tax has applied these new tax rates. 2 0 0 9 l a p o r a n t a h u n a n 104 These Consolidated Financial Statements are Originally Issued in Indonesian Language. PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2009 DAN 2008 DENGAN ANGKA PERBANDINGAN TAHUN 2007 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008 WITH COMPARATIVE FIGURES FOR 2007 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED

13. PERPAJAKAN lanjutan