LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION

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 AN

12. AN

e. ilan

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 530 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

lanjutan e. Income tax expensebenefit continued Rekonsiliasi antara labarugi sebelum pajak Perseroan dengan penghasilan kena pajak Perseroan untuk tahun yang berakhir pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut: The reconciliation between profitloss before income tax of the Company and the Company’s taxable income for the years ended 31 December 2011 and 2010 is as follows: 2011 2010 Labarugi sebelum pajak Profitloss before income tax Perseroan 136,162 28,063 of the Company Beda waktu: Temporary difference: - Provisi penurunan nilai Provision for impairment of - piutang usaha 953 1,522 trade receivable - Provisi persediaan Provision for obsolete and - usang dan tidak lancar 638 17,424 slow moving inventories - Aset tetap 13,433 9,324 Fixed assets - - Akrual 18,560 12,056 Accruals - - Imbalan kerja 7,325 2,087 Employee benefits - - Kompensasi karyawan 10,668 35,398 Employee compensation - 3,375 73,637 Beda tetap: Permanent difference: - Penghasilan dikenakan pajak final 11,224 5,941 Income subject to final tax - - Penghasilan dividen tidak kena pajak 222,528 - Non-taxable dividend income - - Beban yang tidak dapat dikurangkan 89,472 88,082 Non-deductible expense - 144,280 82,141 Kerugian pajakpenghasilan Tax losstaxable income kena pajak Perseroan 4,743 127,715 of the Company Beban pajak penghasilan kini Current income tax expense Perseroan - 31,929 of the Company Pembayaran pajak dimuka Prepayment of income taxes Perseroan 33,991 40,227 of the Company Kelebihan pembayaran pajak Overpayment of corporate income tax penghasilan Perseroan 33,991 8,298 of the Company Beban pajak penghasilan kini Current income tax expense entitas anak 140,806 106,488 of subsidiaries Pembayaran pajak dimuka Prepayment of income taxes entitas anak 115,718 38,342 of subsidiaries Kekurangan pembayaran pajak Underpayment income tax entitas anak 25,088 68,146 of subsidiaries