BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5109 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continued

b. Utang pajak

b. Taxes payable

2013 2012 Pajak penghasilan badan dan dividen 274,332 280,567 Corporate and dividend tax Pajak penghasilan badan 45,201 24,818 Corporate income tax 319,533 305,385 Pajak lain-lain: Other taxes: - Pajak penghasilan - Pasal 21 18,601 19,615 Income taxes - Article 21 - - Pajak penghasilan - Pasal 22 10,629 15,193 Income taxes - Article 22 - - Pajak penghasilan - Pasal 154 2 8,306 2,716 Income taxes - Article 154 2 - - Pajak penghasilan - Pasal 2326 3,905 104 Income taxes - Article 2326 - - PPN 146,810 63,250 VAT - - Pajak bahan bakar kendaraan bermotor 125,849 127,614 Fuel taxes - 314,100 228,492 633,633 533,877

c. Beban pajak penghasilan

c. Income tax expense

2013 2012 Beban pajak kini 1,694,628 1,789,958 Current tax expense Beban pajak tangguhan 271,198 244,384 Deferred tax expense Penyesuaian tahun lalu - 2,236 Adjustment in respect of prior year 1,965,826 2,036,578 Total income tax expense

d. Pajak kini

d. Current taxes

Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan ketika Surat Pemberitahuan Tahunan Pajak disampaikan ke Direktorat Jenderal Pajak DJP. Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed with the Directorate General of Tax DGT. Rekonsiliasi antara laba sebelum pajak penghasilan konsolidasian dengan estimasi penghasilan kena pajak sebagai berikut: The reconciliation between the consolidated profit before income tax and estimated taxable income is as follows: 2013 2012 Laba konsolidasian Consolidated profit before sebelum beban pajak 5,032,881 4,802,288 income tax expense Ditambah: Add: Eliminasi konsolidasian 3,289,655 3,022,156 Consolidated eliminations Laba sebelum pajak - Profit before income tax - entitas anak 5,352,102 5,071,158 subsidiaries Laba sebelum pajak Profit before income penghasilan - Perusahaan 2,970,434 2,753,286 tax - the Company Perbedaan temporer: Temporary differences: Biaya hukum yang masih harus dibayar 1,280 700 Accrual for legal costs Penyisihan penurunan nilai persediaan 3,066 19,996 Provision for impairment of inventories Penyisihan insentif dan bonus Provision for incentives and kinerja tantiem 16,077 1,348 performance bonuses tantiem Diskonto dan biaya emisi yang Discount and unamortised belum diamortisasi 16,147 27,776 debt issue cost Penyusutan aset tetap 81,229 29,624 Fixed assets depreciation PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5110 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continued

d. Pajak kini lanjutan

d. Current taxes continued

2013 2012 Perbedaan temporer lanjutan: Temporary differences continued: Aset dan liabilitas Finance lease assets sewa pembiayaan 93,117 28,908 and liabilities Liabilitas imbalan kerja karyawan 261,071 48,936 Employee benefits liabilities Penyisihan penurunan Provision for nilai atas aset keuangan 554,728 57,260 impairment of financial assets Penyisihan penurunan nilai aset Provision for impairment of Non-Free Non-Free dan Non-Clear - 26,156 and Non-Clear assets Perbedaan permanen: Permanent difference: Beban yang tidak dapat dikurangkan untuk keperluan pajak 248,852 365,724 Non-deductible expenses Aset tetap yang tidak dapat Non-tax deductible disusutkan untuk keperluan pajak 4,529 4,672 fixed asset depreciation Pendapatan lain-lain dikenakan pajak final 21,160 47,080 Other income subject to final tax Pendapatan bunga yang dikenakan pajak final 82,160 103,876 Interest income subject to final tax Biaya kesehatan pensiunan 417,493 64,276 Post-retirement healthcare benefits Laba dari entitas anak dan Income from subsidiaries and entitas asosiasi 3,067,765 2,946,864 associates Jumlah perbedaan temporer Total temporary and dan permanen 4,361,912 2,822,884 permanent differences Rugi fiskal – Perusahaan 1,391,478 69,598 Tax losses – the Company Pajak penghasilan kini - Current income tax - Perusahaan - - the Company Pajak penghasilan kini - Current income tax - Entitas Anak 1,694,628 1,789,958 subsidiaries Pajak penghasilan kini Consolidated current konsolidasian 1,694,628 1,789,958 income tax Rekonsiliasi antara beban pajak penghasilan Grup dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan Grup sebagai berikut: The reconciliation between the Group’s income tax expense and the theoretical tax amount on the Group’s profit before income tax is as follows: 2013 2012 Laba sebelum pajak Profit before income penghasilan – Konsolidasi 5,032,881 4,802,288 tax - Consolidation Pajak penghasilan dihitung dengan tarif pajak efektif 2,058,953 1,940,408 Tax calculated at effective tax rates Beban yang tidak dapat dikurangkan untuk keperluan pajak 160,841 263,328 Non-deductible expenses Bagian atas laba bersih entitas asosiasi 55,472 16,509 Share in net income of associates Aset tetap yang tidak dapat Non-tax deductible disusutkan untuk keperluan pajak 843 1,168 fixed assets depreciation Biaya kesehatan pensiunan 104,373 16,069 Post-retirement healthcare benefits Pendapatan bunga yang dikenakan pajak final 20,964 32,006 Interest income subject to final tax Pendapatan yang dikenakan pajak final 184,946 136,760 Income subject to final tax Beban pajak Consolidated corporate penghasilan konsolidasian 1,965,826 2,036,578 income tax expenses