HUTANG USAHA KEPADA PIHAK KETIGA TRADE PAYABLES TO THIRD PARTIES

Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2010 and 2009 Expressed in rupiah, unless otherwise stated 43 11. BIAYA YANG MASIH HARUS DIBAYAR 11. ACCRUED EXPENSES Rincian biaya yang masih harus dibayar adalah sebagai berikut: The details of accrued expenses are as follows: 2010 2009 Biaya pabrikasi 119.419.388.123 99.721.793.707 Production cost Pengangkutan dan transportasi 39.407.882.078 33.798.562.044 Delivery and transportation Honorarium tenaga ahli 5.542.264.521 3.599.990.000 Professional fees Asuransi 4.716.575.119 3.059.472.219 Insurance Asosiasi dan iuran keanggotaan 2.372.168.355 3.076.742.355 Association and membership dues Sewa 1.159.056.847 785.418.101 Rental Lain-lainnya 17.125.223.327 20.619.042.238 Others Jumlah 189.742.558.370 164.661.020.664 Total 12. PERPAJAKAN 12. TAXATION a. Hutang Pajak a. Taxes Payable 2010 2009 Pajak penghasilan Income taxes Pasal 21 4.854.197.208 4.802.096.955 Article 21 Pasal 22 2.289.429.746 2.125.685.506 Article 22 Pasal 23 1.684.690.399 19.534.216.771 Article 23 Pasal 25 78.646.531.111 56.838.045.002 Article 25 Pasal 26 105.868.859 45.609.034.205 Article 26 Pasal 29 25.287.232.101 142.266.978.038 Article 29 Pajak pertambahan nilai 75.251.851.097 67.005.444.488 Value added tax Lain-lain 139.716.944 - Others Jumlah 188.259.517.465 338.181.500.965 Total b. Rekonsiliasi antara laba sebelum beban pajak penghasilan badan, seperti yang disajikan dalam laporan laba rugi konsolidasi, dan taksiran penghasilan kena pajak untuk enam bulan yang berakhir pada tanggal-tanggal 30 Juni 2010 dan 2009 adalah sebagai berikut: b. The reconciliation between income before corporate income tax expense, as shown in the consolidated statements of income, and estimated taxable income of the Company for the six months ended June 30, 2010 and 2009 is as follows: 2010 2009 Laba sebelum beban pajak penghasilan badan Income before corporate income menurut laporan laba rugi tax expense per consolidated konsolidasi 2.164.101.815.764 1.625.258.176.156 statements of income Laba Anak Perusahaan sebelum Income of Subsidiaries before beban pajak penghasilan corporate income tax badan - bersih 55.875.334.203 26.682.270.310 expense - net Pembalikan atas jurnal Reversal of inter-company eliminasi antar perusahaan eliminating entries pada saat konsolidasi 369.132.643 15.171.853.586 during consolidation Laba Perusahaan sebelum Income before corporate income beban pajak tax expense attributable penghasilan badan 2.108.595.614.204 1.613.747.759.432 to the Company Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2010 and 2009 Expressed in rupiah, unless otherwise stated 44 12. PERPAJAKAN lanjutan 12. TAXATION continued 2010 2009 Ditambah dikurangi: Add deduct: Beda temporer Temporary differences Penyusutan aset tetap, Depreciation of fixed assets, termasuk aset sewaan 18.656.949.457 19.727.483.667 including leased assets Penyisihan pembayaran untuk Provision payment for employee imbalan kerja - bersih 5.624.529.029 605.461.110 benefits - net Penyisihan untuk imbalan kesehatan pasca Provision for post-retirement kerja - bersih 685.371.498 196.818.380 healthcare benefits - net Pembayaran hutang sewa Payments of obligations under pembiayaan 30.408.326.807 32.018.563.164 finance lease Beban keuangan dan laba rugi kurs sehubungan Finance charges and gain loss dengan transaksi sewa on foreign exchange in relation guna usaha - bersih 1.844.947.244 4.405.715.606 to lease transactions - net Write-off of inventories against Penghapusan persediaan usang 824.529.632 97.588.556 allowance Penyisihan pembayaran untuk beban restorasi lahan bekas Provision payment tambang - bersih for recultivation - net Catatan 26p 211.618.646 573.519.441 Note 26p Lain-lain 1.557.129.241 - Others 6.765.443.104 56.084.474.282 Beda tetap Permanent differences Beban-beban yang tidak Non-deductible expenses dapat dikurangkan Kenikmatan karyawan 10.832.170.392 8.834.092.879 Employee benefits Hubungan masyarakat 4.669.257.153 2.656.986.082 Public relations Sumbangan 1.390.271.596 1.327.375.470 Donations Lain-lain 1.951.100.110 626.867.687 Others Penghasilan yang pajaknya Income already subjected bersifat final 80.760.137.748 28.660.312.124 to final tax Bagian atas laba bersih Equity in net earnings of associated perusahaan asosiasi - bersih 4.242.401.881 881.153.764 companies - net 66.159.740.378 16.096.143.770 Taksiran penghasilan kena Estimated taxable income pajak Perusahaan 2.035.670.430.722 1.541.567.141.380 of the Company c. Rincian beban manfaat pajak penghasilan badan adalah sebagai berikut: c. The details of corporate income tax expense benefit are as follows: 2010 2009 Kini Current Perusahaan 508.917.607.500 431.638.799.480 Company Anak Perusahaan 13.655.684.407 11.140.500.680 Subsidiaries 522.573.291.907 442.779.300.160 Tangguhan Deferred Perusahaan 1.811.301.317 14.472.607.885 Company Anak Perusahaan 1.415.962.980 4.069.212.434 Subsidiaries 395.338.337 10.403.395.451 Bersih 522.968.630.244 453.182.695.611 Net