Aset Lainnya Other Assets Hutang Usaha Trade Payables

Notes to the Financial Statements PT International Nickel Indonesia Tbk PT International Nickel Indonesia Tbk 30 Juni 2009 dan 2008 June 30, 2009 and 2008 25 12. Perpajakan 12. Taxation a. Piutang Pajak a. Taxes Receivable 30 Juni 2009 2008 June 30 Dalam ribuan Dolar AS US, in thousands Piutang PPN 36,981 14,698 VAT receivable Pajak dalam proses banding 211 211 Tax in dispute Pajak Penghasilan badan 2008 71,743 - Corporate Income Tax 2008 Pajak Penghasilan badan 2009 19,314 - Corporate Income Tax 2009 Jumlah 128,249 14,909 Total b. Hutang Pajak b. Taxes Payable 30 Juni 2009 2008 June 30 Dalam ribuan Dolar AS US, in thousands Hutang pajak penghasilan badan – 2008 - 24,631 Corporate income tax payable – 2008 Hutang pajak lainnya Other taxes payable PPN terhutang 2,386 3,791 VAT payable Pasal 21 767 807 Article 21 Pasal 23 dan 26 596 851 Articles 23 and 26 Jumlah 3,749 30,080 Total

c. Beban Pajak Penghasilan

Beban pajak penghasilan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2009 dan 2008 adalah sebagai berikut:

c. Income Tax Expense

The income tax expense for the six month periods ended June 30, 2009 and 2008 were as follows: 30 Juni 2009 2008 June 30 Dalam ribuan Dolar AS US, in thousands Kini 11,870 127,091 Current Tangguhan 1,852 108 Deferred Beban pajak penghasilan 13,722 126,983 Income tax expense Perhitungan pajak penghasilan kini adalah berdasarkan estimasi penghasilan kena pajak. Jumlah tersebut mungkin disesuaikan ketika surat pemberitahuan pajak tahunan disampaikan ke kantor pajak. Current income tax calculations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed with the tax authorities. Notes to the Financial Statements PT International Nickel Indonesia Tbk PT International Nickel Indonesia Tbk 30 Juni 2009 dan 2008 June 30, 2009 and 2008 26

12. Perpajakan lanjutan c. Beban Pajak Penghasilan lanjutan

Rekonsiliasi antara laba sebelum pajak penghasilan yang disajikan dalam laporan keuangan dengan taksiran penghasilan kena pajak adalah sebagai berikut:

12. Taxation continued c.

Income Tax Expense continued The reconciliation between earnings before income tax as shown in these financial statements and the estimated taxable income is as follows: 30 Juni 2009 2008 June 30 Dalam ribuan Dolar AS US, in thousands Laba sebelum pajak penghasilan 48,303 422,591 Earnings before income tax Perbedaan temporer: Temporary differences: Perbedaan antara penyusutan 4,440 866 Difference between commercial and komersial dan fiskal tax depreciation Employee benefits and other Kewajiban imbalan kerja 679 1,557 post retirement obligations Penyisihan bahan pembantu usang 1,686 2,231 Allowance for obsolete inventory Kewajiban penghentian pengoperasian asset 983 762 Asset retirement obligation Penyisihan imbalan opsi setara saham 2,146 5,057 Provision for share option equivalents Penyisihan lain-lain 6,311 - Other provision 41,688 422,950 Perbedaan permanen: Permanent differences: Pendapatan bunga kena pajak final 32 98 Interest income subject to final tax Beban yang tidak dapat dikurangkan 736 782 Non-deductible expenses 704 684 Laba kena pajak 42,392 423,634 Taxable profit Pajak penghasilan – kini 11,870 127,091 Income tax – current Pajak yang dibayar di muka 31,184 102,460 Prepaid tax LebihKurang bayar pajak 19,314 24,631 OverpaymentUnderpayment of tax