Hutang pajak dan pajak dibayar di muka

These Consolidated Financial Statements are Originally Issued in Indonesian Language. PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2010 DAN 2009 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED

13. PERPAJAKAN lanjutan

13. TAXATION continued

b. Beban manfaat pajak penghasilan lanjutan b. Income tax expense benefit continued 2010 2009 Laba sebelum beban pajak Income before income tax penghasilan menurut laporan expense per consolidated laba rugi konsolidasi 204.764.888.090 185.861.376.752 statements of income Laba Anak Perusahaan sebelum Income of Subsidiary before beban pajak penghasilan - bersih 64.261.856.437 47.082.176.832 income tax expense - net Bagian atas laba bersih Equity in net gain of an Perusahaan Asosiasi - 7.284.970.877 Associated Company Income before income tax Laba sebelum beban pajak expense attributable to penghasilan Perusahaan 140.503.031.653 131.494.229.043 the Company Beda temporer Temporary differences Estimasi kewajiban atas Estimated liabilities for imbalan kerja karyawan - bersih 4.542.283.975 3.217.466.848 employees’ benefits - net Penambahan pemulihan Increase reversal penyisihan penurunan nilai allowance for declining of persediaan 513.206.963 446.278.987 in value of inventories Pemulihan penyisihan atas Reversal of allowance for penurunan nilai piutang usaha 337.114.362 54.750.000 impairment of trade receivables Gain on sale of property, Laba penjualan aset tetap 202.730.044 110.072.526 plant and equipment Penyusutan dan amortisasi 14.685.999.598 17.810.208.531 Depreciation and amortization Beda tetap Permanent differences Rugi atas penjualan investasi Loss on sale of saham 16.069.271.909 - investment in shares Kesejahteraan karyawan 420.540.770 197.376.883 Employees’ benefits in kind Penghasilan yang pajaknya Income already subjected bersifat final dan lain-lain 630.539.169 39.794.911 to final tax and others Taksiran penghasilan kena pajak Estimated taxable income of the Perusahaan - tahun berjalan 145.091.945.901 152.147.974.703 Company - current Perusahaan akan menyampaikan Surat Pemberitahuan Pajak Tahunan SPT tahun 2010 kepada Kantor Pelayanan Pajak KPP berdasarkan perhitungan pajak di atas. Taksiran penghasilan kena pajak pada tahun 2009 tersebut adalah sesuai dengan jumlah dalam SPT tahun 2009 yang telah dilaporkan kepada KPP. The Company will submit its 2010 Annual Income Tax Returns to the Tax Service Office based on the tax calculation as mentioned above. The amount of estimated taxable income in 2009 conforms with the related amount reflected in the Company’s 2009 Annual Income Tax Returns submitted to the Tax Service Office. Beban pajak penghasilan tahun berjalan dan perhitungan taksiran hutang pajak penghasilan adalah sebagai berikut: Income tax expense current and the computation of the estimated income tax payable are as follows: 2010 2009 Taksiran penghasilan kena pajak Estimated taxable income dibulatkan rounded off Perusahaan 145.091.945.000 152.147.974.000 Company Anak Perusahaan 64.710.583.000 47.735.943.000 Subsidiary Beban pajak penghasilan - tahun Income tax expense berjalan - current Perusahaan 29.018.389.000 34.994.034.020 Company Anak Perusahaan 16.177.645.750 13.366.064.040 Subsidiary Beban pajak penghasilan menurut Income tax expense laporan laba rugi konsolidasi - per consolidated statements tahun berjalan 45.196.034.750 48.360.098.060 of income - current 113 Annual Report 2010 PT. SELAMAT SEMPURNA Tbk.