Beban pajak penghasilan lanjutan Income tax expense Pajak tangguhan Deferred tax

w w w .p e rt a mi n a .co m 341 340 L APO R AN T AH U N AN | AN N U AL R EPO R T PER T AMI N A 2 1 Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 5121 Schedule cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in millions of Rupiah, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expense

continued 2010 2009 beban pajak Consolidated current corporate penghasilan konsolidasian 11,566,707 8,995,079 income tax expenses Tax liability from restructuring Hutang pajak dari transaksi transactions between entities restrukturisasi entitas sepengendali 1,058,400 - under common controls Dikurangi: pajak dibayar di muka Less: prepaid taxes - Perusahaan 4,773,748 4,496,093 The Company - - Anak Perusahaan 11,238,633 8,995,079 Subsidiaries - Kelebihan pembayaran pajak Over payment of corporate penghasilan badan income tax - Perusahaan 3,387,274 4,496,093 The Company -

d. Pajak tangguhan

d. Deferred tax

Rincian aset dan kewajiban pajak tangguhan pada tanggal 31 Desember 2010 dan 2009 adalah sebagai berikut: The details of deferred tax assets and liabilities as of 31 December 2010 and 2009 were as follows: 2010 2009 Aset pajak tangguhan Deferred tax assets Perusahaan: The Company: Kewajiban imbalan kerja 2,505,766 2,257,692 Employee benefits obligations Setoran s aham dalam bentuk aset 928,919 - Capital contribution in the form of assets Penyusutan aset tetap 568,831 694,150 Fixed assets depreciation Provisi penurunan nilai aset-aset Provision for impairment of keuangan 576,139 138,103 financial assets Penyisihan bonus dan insentif 372,968 151,248 Provision for bonuses and incentives Kewajiban lain-lain 115,984 89,996 Other liabilities Penyisihan penurunan nilai aset Provision for impairment of Non-Free Non-Free dan Non-Clear 261,674 293,078 and Non-Clear assets Penyisihan penurunan Provision for decline in nilai persediaan 66,609 108,307 value of inventories Aset dan kewajiban sewa Finance lease assets pembiayaan yang terkait 20,693 16,663 and related liabilities Rugi fiskal - 928,969 Tax loss 5,376,197 4,644,880 Aset pajak tangguhan Deferred tax assets at the awal tahun 4,644,880 7,008,295 beginning of the year Dicatat pada ekuitas 1,058,400 - Charged to equity Dibebankan pada laporan Charged to consolidated laba rugi konsolidasian 327,083 2,363,415 statements of income Aset pajak tangguhan pada Deferred tax assets akhir tahun 5,376,197 4,644,880 at the end of the year Anak Perusahaan: Subsidiaries: PT Pertamina Hulu Energi PT Pertamina Hulu Energi dan Anak Perusahaan 359,197 756,645 and Subsidiaries PT Pertamina EP Cepu 211,793 419,498 PT Pertamina EP Cepu PT Tugu Pratama Indonesia PT Tugu Pratama Indonesia dan Anak Perusahaan 46,852 34,703 and Subsidiaries PT Usayana dan Anak Perusahaan 36,331 40,129 PT Usayana and Subsidiaries PT Pelita Air Service PT Pelita Air Service dan Anak Perusahaan 31,161 32,453 and Subsidiary PT Pertamina bina Medika 26,653 28,751 PT Pertamina Bina Medika PT Pertamina Tongkang PT Pertamina Tongkang dan Anak Perusahaan 19,290 22,411 and Subsidiaries PT Patra Niaga dan PT Patra Niaga and Anak Perusahaan 11,734 14,783 Subsidiaries PT Patra Jasa 7,049 12,384 PT Patra Jasa PT Nusantara Regas 4,184 - PT Nusantara Regas PT Pertamina Gas - 3,952 PT Pertamina Gas PT Pertamina Dana ventura - 3,403 PT Pertamina Dana Ventura 754,244 1,369,112 Di sajikan kembali lihat Catatan 3 As restated refer to Note 3 Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 5122 Schedule cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in millions of Rupiah, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continued

d. Pajak tangguhan lanjutan