Taxes payable PERPAJAKAN lanjutan TAXATION continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5112 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continued

e. Pajak tangguhan lanjutan

e. Deferred tax continued

Penambahan dari bisnis Dibebankan kombinasi pada laporan Additions Penerapan Selisih laba-rugi from PSAK 38 penjabaran Charged to business Applications Translation the profit 112012 combination SFAS 38 adjustments or loss 31122012 Aset pajak tangguhan Deferred tax assets Imbalan kerja karyawan 293,639 - - - 11,711 281,928 Employee benefits Penyisihan penurunan Provision for impairment nilai aset keuangan 239,309 - - - 15,557 254,866 of financial assets Setoran saham dalam Capital contribution in bentuk aset 99,957 - - - - 99,957 the form of assets Laba yang belum direalisasi Unrealised profits dari transaksi from transactions konsolidasian 89,111 - - - 11,192 77,919 at consolidation level Aset tetap 66,996 - - 4,762 11,729 60,029 Fixed assets Penyisihan insentif Provision for incentives Dan bonus and performance kinerja tantiem 44,796 - - - 1,140 45,936 bonuses tantiem Penyisihan penurunan Provision for impairment nilai aset Non-Free of Non-Free dan Non-Clear 31,348 - - - 6,539 37,887 and Non-Clear assets Penyisihan penurunan Provision for impairment nilai persediaan 20,222 - - - 4,999 25,221 of inventories Rugi fiskal yang dibawa ke masa depan - - - - 17,400 17,400 Tax loss carry-forward Aset minyak gas dan gas bumi 34,978 - - - 21,896 13,082 Oil and gas properties Biaya hukum yang masih harus dibayar 12,873 - - - 175 12,698 Accrual for legal cost Lain-lain 1,603 - - - 47 1,556 Others Pendapatan tangguhan 9,345 - - - 9,345 - Deferred revenue Provision for Provisi pembongkaran decomissioning dan restorasi 130 - - - 130 - and site restoration Diskonto dan biaya emisi Discount and unamortised yang belum diamortisasi 8,572 - - - 6,944 15,516 debt issue cost Aset dan liabilitas sewa Finance lease pembiayaan 9,053 - - - 7,227 16,280 assets and liabilities Jumlah aset pajak Total consolidated tangguhan deferred konsolidasian - bersih 926,682 - - 4,762 34,761 896,683 tax assets-– net Liabilitas pajak tangguhan Deferred tax liabilities Provision for Provisi pembongkaran decomissioning dan restorasi 221,846 - - - 72,288 294,134 and site restoration Aset sewa pembiayaan 165,618 - - - 3,718 169,336 Finance lease assets Imbalan kerja karyawan 39,986 - - - 9,354 49,340 Employee benefits Pendapatan tangguhan 30,659 - - - 980 29,679 Deferred revenue Lain-lain 10,854 - - - 7,980 2,874 Others Penyisihan penurunan nilai 5,122 - - - 2,376 2,746 Provision for impairment Excess fair Excess fair value over NBV 49,929 - - - 5,915 44,014 value over NBV Aset tetap 19,750 - - - 24,801 44,551 Fixed assets Aset minyak dan gas bumi 1,359,017 824 - - 264,761 1,622,954 Oil and gas properties Jumlah liabilitas pajak Total deferred tax tangguhan liabilities - konsolidasian - bersih 954,611 824 - - 209,623 1,163,410 - consolidated – net 27,929 824 - 4,762 244,384 266,727