Tax expense continued Aset liabilitas pajak tangguhan Deferred tax assets liabilities

347 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated 17. PERPAJAKAN lanjutan

17. TAXATION continued c. Beban pajak lanjutan

c. Tax expense continued

Disajikan KembaliAs Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 2011 2010 2009 Laba rugi sebelum beban Income loss before tax pajak Perusahaan 532.224.800 3.481.242 6.954 expense of the Company Beban pajak dengan tarif Tax expense computed pajak yang berlaku 133.056.200 870.311 1.947 using the prevailing tax rate Pengaruh pajak atas Tax effect of permanent beda tetap 376.466 1.219.535 2.140 differences Penambahan penyisihan Additional valuation atas aset pajak allowance for tangguhan 7.546.970 717.948 193 deferred tax assets Bagian atas laba neto Share in net income entitas anak 140.979.636 2.807.814 - of subsidiaries Lain-lain - 20 - Others Manfaat pajak penghasilan Perusahaan - - - Tax benefit of the Company Beban manfaat pajak Tax expense benefit of entitas anak the subsidiaries Kini 375.097.016 188.356.759 36.287.777 Current Tangguhan 6.794.530 11.999.955 1.182.846 Deferred Beban pajak - neto 368.302.486 176.356.804 37.470.623 Tax expense - net Perhitungan pajak penghasilan badan tahun 2010 dan 2009 sesuai dengan yang telah dilaporkan Perusahaan dalam Surat Pemberitahuan Tahunan “SPT” kepada Kantor Pelayanan Pajak. The calculation of corporate income tax for 2010 and 2009 conform with the amounts that had been reported by the Company to Tax Office in its Annual Tax Return “SPT”. d. Aset liabilitas pajak tangguhan d. Deferred tax assets liabilities Disajikan Kembali As Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 1 Jan. 2009 31 Des. 2008 Jan. 1, 2009 2011 2010 2009 Dec. 31, 2008 Perusahaan: The Company: Aset pajak tangguhan: Deferred tax assets: Akumulasi rugi fiskal 6.419.503 718.141 193 - Fiscal loss carryforward Bonus dan tunjangan 1.809.890 - - - Bonus and alowance Liabilitas imbalan Provision for pascakerja 35.718 - - - post-employment benefits Penyisihan atas aset Valuation allowance for pajak tangguhan 8.265.111 718.141 193 - deferred tax assets Aset pajak tangguhan - Deferred tax assets - Perusahaan - neto - - - - the Company - net 348 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated 17. PERPAJAKAN lanjutan 17. TAXATION continued