Utang pajak Taxes payable Beban pajak penghasilan Income tax expense

178 | PT฀BORNEO฀LUMBUNG฀ENERGI฀฀METAL฀Tbk • Laporan Tahunan 2011 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 65 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated 20. PERPAJAKAN lanjutan 20. TAXATION continued

b. Utang pajak

b. Taxes payable

2011 2010 Utang pajak penghasilan Income Taxes payable Perusahaan 2,182 - The Company Entitas anak 555,709 195,382 Subsidiaries 557,891 195,382 Utang pajak lainnya Other taxes payable Perusahaan The Company Pajak penghasilan pasal 23 92,033 94,085 Article 23 income tax Pajak penghasilan pasal 25 1,620 - Article 25 income tax Pajak penghasilan pasal 21 381 246 Article 21 employee income tax 94,034 94,331 Entitas anak Subsidiaries Pajak Pertambahan Nilai 109,655 126,651 Value Added Tax Pajak penghasilan pasal 23 37,656 42,080 Article 23 income tax Pajak penghasilan pasal 25 32,763 - Article 25 income tax Pajak penghasilan pasal 26 2,627 2,593 Article 26 income tax Pajak penghasilan pasal 21 1,657 35,599 Article 21 employee income tax 184,358 206,923 278,392 301,254

c. Beban pajak penghasilan

c. Income tax expense

2011 2010 Perusahaan The Company Kini 25,417 - Current Tangguhan 14,115 13,633 Deferred 11,302 13,633 Entitas anak Subsidiaries Kini 721,251 211,530 Current Tangguhan 14,373 24,361 Deferred 735,624 187,169 Konsolidasian Consolidated Kini 746,668 211,530 Current Tangguhan 258 37,994 Deferred 746,926 173,536 Perhitungan taksiran utang pajak penghasilan badan Grup diikhtisarkan sebagai berikut: The computation of the Group’s estimated corporate income tax liability is summarised as follows: 2011 2010 Laba konsolidasian sebelum Consolidated profit pajak penghasilan 2,574,547 522,395 before income tax Laba sebelum pajak Profit before income penghasilan - entitas anak 2,452,083 665,993 tax - subsidiaries Penyesuaian akibat Adjusted for consolidation eliminasi konsolidasian 1,837,581 567,684 eliminations Laba sebelum pajak Profit before income penghasilan - Perusahaan 1,960,045 424,086 tax - the Company 2011 Annual Report฀•฀PT฀BORNEO฀LUMBUNG฀ENERGI฀฀METAL฀Tbk | 179 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 66 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated 20. PERPAJAKAN lanjutan 20. TAXATION continued