UTANG USAH A TRADE PAYABLES

Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 73 16. PERPAJ AK AN lanjutan 16. TAXATION continued Aset Liabilitas Pajak Tangguhan Deferred Tax Assets Liabilities Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: The details of deferred tax assets and liabilities are as follows: 1 Januari 2011 31 Desember 2010 January 1, 2011 2012 2011 December 31, 2010 Perusahaan Company Aset pajak tangguhan Deferred tax assets Penyisihan imbalan kerja 1.066.965 926.085 846.421 Employee benefits liability Allow ance for inventory Penyisihan kerugian persediaan 219.876 641.932 731.081 obsolescence Sub-jumlah 1.286.841 1.568.017 1.577.502 Sub-total Liabilitas pajak tangguhan Deferred tax liabilities Depreciation of property, plant Penyusutan aset tetap 340.845 522.070 775.134 and equipment Investment in associated Investasi pada entitas asosiasi 189.996 - - companies Transaksi sewa 30.231 23.313 12.192 Lease transaction Sub-jumlah 561.072 545.383 787.326 Sub-total Aset paj ak tangguhan - neto 725.769 1.022.634 790.176 Deferred tax assets - net Entitas Anak Subsidiaries Aset liabilitas pajak tangguhan Deferred tax assets liabilities Taksiran rugi fiskal 383.940 326.025 537.577 Estimated fiscal loss Penyisihan imbalan kerja 285.822 223.322 362.403 Employee benefits liability Penyisihan penurunan nilai Allow ance for impairment losses piutang usaha 14.232 13.515 154.703 on trade receivables Allow ance for inventory Penyisihan kerugian persediaan - 3.690 297.061 obsolescence Depreciation on property, Penyusutan aset tetap 96.186 25.281 202.211 plant and equipment Amortisasi atas hak atas tanah Amortization of deferred yang ditangguhkan 6.191 6.602 41.550 land right Aset paj ak tangguhan - neto 773.989 534.669 1.512.405 Deferred tax assets - net Aset liabilitas pajak tangguhan Deferred tax assets liabilities Allow ance for inventory Penyisihan kerugian persediaan - 12.580 7.480 obsolescence Penyisihan penurunan nilai Allow ance for impairment losses piutang usaha - 10.200 1.360 on trade receivables Depreciation of property, plant Penyusutan aset tetap 35.769 48.375 56.336 and equipment Liabilitas paj ak tangguhan - ne to 35.769 25.595 47.496 Deferred tax liabilities - net Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 74 16. PERPAJ AK AN lanjutan 16. TAXATION continued Aset Liabilitas Pajak Tangguhan lanjutan Deferred Tax Assets Liabilities continued Rekonsiliasi antara beban pajak y ang dihitung dengan menggunakan tarif pajak yang berlaku atas laba sebelum beban manfaat pajak dan beban pajak seperti disajikan dalam laporan laba rugi komprehensif konsolidasian untuk tahun y ang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 adalah sebagai berikut: The reconciliation between tax expense as calculated by applying the applicable tax rate to the income before tax expense benefit and tax expense as shown in the consolidated statements of comprehensive income for the years ended December 31, 2012 and 2011 is as follows: 2012 2011 Laba sebel um beban manfaat paj ak Income before tax expens e benefit menurut laporan l aba rugi per consolidated statements komprehensif kons olidasian 46.871.315 61.133.260 of compr ehensive i ncome Beban pajak pada tarif pajak yang berlaku untuk Perus ahaan dan Tax expens e at applicable tax rates Entitas Anak 11.717.829 15.283.315 of the Company and Subsidiaries Keputus an atas banding paj ak tahun-tahun sebel umnya 157.627 - Result of prior years’ tax appeals Pengaruh pajak atas beda tetap Tax effects of per manent differenc es Perbedaan tarif pajak di negara lokasi Difference of tax r ates used where entitas anak 711.656 4.325.155 subsidiaries r esides Donati on, entertai nment Sumbangan, jamuan dan perayaan 36.300 34.893 and celebration Beban piutang tak tertagih - 30.358 Bad debt expenses Penyusutan dan amortisasi - 21.251 Depreciation and amortization Penghasilan yang pajaknya bersifat final Income already subjected to final tax Sewa 69.240 69.201 Rental i ncome Bunga 17.331 66.755 Interes t inc ome Lain-lain 3.810 - Others Beban pajak - 61.034 Tax expens e Lain-lain 23.081 29.767 Others Beban paj ak - n eto untuk laporan Tax expen se, n et per consolid ated laba rugi kompreh ensif konsolid asi an 12. 556.112

10. 999.507 statements of comprehen sive in come

Perusahaan Company Pada tanggal 20 Maret 2009, Perusahaan menerima Surat Ketetapan Pajak Lebih Bay ar SKPLB untuk pajak penghasilan badan tahun pajak 2007 sebesar AS828.390 dibandingkan dengan jumlah sebesar AS1.098.507 yang dicatat oleh Perusahaan, selisih sebesar AS270.117 dicatat sebagai taksiran tagihan pajak. Pada tanggal y ang sama, Perusahaan juga menerima beberapa Surat Ketetapan Pajak Kurang Bay ar SKPKB dan Surat Tagihan Pajak STP untuk pajak penghasilan pasal 21, 23 dan pajak pertambahan nilai tahun pajak 2007 dengan jumlah sebesar Rp1.566.350.503 setara dengan AS130.576. On March 20, 2009, the Company received tax overpayment assessment letters SKPLB of corporate income tax for fiscal year 2007 amounting to US828,390 compared with US1,098,507 which was recorded by the Company, the difference amounting to US270,117 was recorded as part of estimated claims for income tax refund. On the same date, the Company also received tax underpayment assessment letters SKPKB and tax collection notice STP of articles 21, 23 and value added tax for fiscal year 2007 totaling Rp1,566,350,503 equivalent to US130,576. SKPKB dan STP tersebut disetujui oleh Kantor Pajak untuk dikompensasikan dengan SKPLB pajak penghasilan badan tahun pajak 2007. Pada tanggal 20 April 2009, Perusahaan telah menerima kelebihan pembayaran pajak tersebut sebesar Rp8.370.767.053 setara dengan AS697.814. Those SKPKB and STP have been agreed by the tax office to be compensated with SKPLB of corporate income tax for fiscal year 2007. On April 20, 2009, the Company has received the excess of tax overpayment amounting to Rp8,370,767,053 equivalent to US697,814.