ACCRUALS Bentoel Group 2011 Annual Report

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 528 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued

b. Pajak dibayar di muka lainnya lanjutan

b. Other prepaid taxes continued

2011 2010 Entitas anak Subsidiaries Pajak Pertambahan Nilai 101,495 86,814 Value added tax Surat ketetapan pajak: Tax assessment letters: - Berbagai pajak Various withholding income - penghasilan pungutan 11,560 4,726 taxes - Pajak Pertambahan Nilai 14,022 15,045 Value added tax - - Pajak penghasilan karyawan 590 807 Employee income tax - 127,667 107,392 Dikurangi: pencadangan pajak 4,595 - Less: tax reserve 123,072 107,392 Jumlah pajak dibayar dimuka lainnya 194,953 140,306 Total other prepaid taxes

c. Utang pajak penghasilan badan

c. Corporate income tax payable

2011 2010 Perseroan The Company Pajak penghasilan pasal 25 950 - Article 25 income tax 950 - Entitas anak Subsidiaries Pajak penghasilan badan 41,859 68,325 Corporate income tax Pajak penghasilan pasal 25 10,043 2,289 Article 25 income tax 51,902 70,614 Jumlah utang pajak Total corporate income tax penghasilan badan 52,852 70,614 payable

d. Utang pajak lainnya

d. Other taxes payable

2011 2010 Perseroan The Company Pajak penghasilan: Income tax: - Pasal 21 1,855 6,212 Article 21 - - Pasal 2326 2,895 1,476 Articles 2326 - 4,750 7,688 Entitas anak Subsidiaries Pajak penghasilan: Income tax: - Pasal 21 3,148 8,389 Article 21 - - Pasal 22 298 522 Article 22 - - Pasal 2326 5,365 5,863 Articles 2326 - Pajak Pertambahan Nilai 11,815 1,643 Value added tax 20,626 16,417 Jumlah utang pajak lainnya 25,376 24,105 Total other taxes payable PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 529 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued

e. Bebanmanfaat pajak penghasilan

e. Income tax expensebenefit

2011 2010 Perseroan The Company Kini - 31,929 Current Tangguhan 14,105 30,676 Deferred 14,105 1,253 Entitas anak Subsidiaries Kini 140,806 106,488 Current Koreksi tahun lalu 16,906 25 Prior year corrections Tangguhan 7,423 41,061 Deferred 165,135 147,574 Konsolidasian Consolidated Kini 140,806 138,417 Current Koreksi tahun lalu 16,906 25 Prior year corrections Tangguhan 21,528 10,385 Deferred 179,240 148,827 Rekonsiliasi antara beban pajak penghasilan dan hasil perhitungan teoritis laba sebelum pajak penghasilan adalah sebagai berikut: The reconciliation between income tax expenses and the theoretical tax amount on profit before income tax is as follows: 2011 2010 Laba sebelum pajak penghasilan 485,237 367,448 Profit before income tax Eliminasi konsolidasi 387,229 17,855 Consolidation eliminations Laba konsolidasian sebelum pajak penghasilan dan Consolidated profit before eliminasi 872,466 385,303 income tax and eliminations Dikurangi: laba entitas anak Less: profit before income tax sebelum pajak penghasilan 736,304 413,366 of subsidiaries Labarugi sebelum pajak Profitloss before income tax penghasilan Perseroan 136,162 28,063 of the Company Pajak dihitung dengan tarif Tax calculated at pajak yang berlaku 34,040 7,015 applicable tax rate Pendapatan bunga kena Interest income subject to pajak final 2,806 1,485 final tax Penghasilan dividen tidak kena pajak 55,632 - Non-taxable dividend income Beban yang tidak dapat dikurangkan 22,368 22,019 Non-deductible expenses Keuntungan belum terealisasi 16,135 4,921 Unrealised profit Lainnya - 7,345 Others Beban pajak penghasilan Perseroan 14,105 1,253 Income tax expense of the Company Beban pajak penghasilan entitas anak 165,135 147,574 Income tax expense of subsidiaries Beban pajak penghasilan konsolidasian 179,240 148,827 Consolidated income tax expense