BEBAN POKOK PENDAPATAN COST OF REVENUES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 64 - Pajak kini Current tax Pajak Penghasilan Final Final Income Tax Merupakan pajak penghasilan final RPU atas sewa tangki Represents final income tax of RPU on tank lease. Pajak Penghasilan Non Final Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan rugi fiskal adalah sebagai berikut: Non Final Income Tax The reconciliation between profit loss before tax per consolidated statements of comprehensive income and fiscal loss is as follows: 2014 2013 US 000 US 000 Laba sebelum pajak menurut Profit before tax per consolidated laporan laba rugi komprehensif statements of comprehensive konsolidasian 24.912 17.079 income Rugi laba sebelum pajak entitas anak Loss profit before tax of subsidiaries setelah dilakukan penyesuaian after adjustment in pada level konsolidasian 88 44.983 consolidated level Laba rugi sebelum pajak Perusahaan 25.000 27.904 Profit loss before tax of the Company Perbedaan temporer: Temporary differences: Perbedaan penyusutan Difference between commercial komersial dan fiskal 8.939 6.744 and fiscal depreciation Imbalan pasca kerja 1.336 615 Post-employment benefits Cadangan penurunan nilai Allowance for decline in value persediaan 3.839 - of inventories Lain-lain 294 213 Others Jumlah 14.408 5.916 Total Perbedaan yang tidak dapat Nondeductible expenses diperhitungkan menurut fiskal: nontaxable income: Penghasilan bunga 6.647 741 Interest income Keuntungan atas penjualan tanah yang telah dkenakan Gain on sale of land, subjected pajak penghasilan final - 5.130 to final income tax Beban pajak - 1.504 Tax expenses Lain-lain 12.125 6.455 Others Jumlah 5.478 2.088 Total Laba kena pajak rugi fiskal 44.886 19.900 Taxable income fiscal loss Rugi fiskal tahun sebelumnya Unexpired prior years fiscal yang belum kadaluarsa 106.264 86.364 losses Akumulasi rugi fiskal Perusahaan 61.378 106.264 Accumulated fiscal losses of the Company Perusahaan telah mendapat persetujuan dari Direktorat Jenderal Pajak untuk melakukan pelaporan perpajakan dalam mata uang Dolar Amerika Serikat mata uang fungsional, efektif 1 Januari 2011, dalam Keputusan Menteri Keuangan Republik Indonesia No. KEP-83WPJ.192010 tanggal 21 Oktober 2010, sehubungan dengan perubahan status Perusahaan dari Penanaman Modal Dalam Negeri menjadi Penanaman Modal Asing berdasarkan Izin Prinsip Penanaman Modal dari Badan Koordinasi Penanaman Modal BKPM No. 1971IPPMA2010. The Company has obtained the approval from the Directorate General of Taxes to report its taxation reporting in US Dollar functional currency, effective January 1, 2011, through Decision Letter No. KEP-83WPJ.192010, of Ministry of Finance of the Republic of Indonesia dated October 21, 2010. This is related to the change of the Company’s status from Domestic Capital Investment to Foreign Capital Investment based on Permit of Capital Investment Principle from Capital Market Coordination Board No. 1971IPPMA2010. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 65 - Perhitungan pajak kini, pajak dibayar dimuka dan utang pajak adalah sebagai berikut: Current tax expense, prepaid tax and tax payable are computed as follow: 2014 2013 US 000 US 000 Beban pajak kini Current tax expense SMI - 6.939 SMI RPU 367 529 RPU Jumlah pajak kini 367 7.468 Total current tax Pajak dibayar dimuka Prepaid tax Perusahaan 27.452 20.662 The Company SMI 7.279 - SMI PBI 151 63 PBI Jumlah 34.882 20.725 Total Utang pajak Tax payable SMI - 180 SMI RPU 3 3 RPU Jumlah 3 183 Total Pajak Tangguhan Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets liabilities are as follows: Dikreditkan dibebankan pada periode berjalan Credited 1 Januari charged to 31 Desember January 1, profit or loss December 31, 2014 for the period 2014 US 000 US 000 US 000 Aset pajak tangguhan Deferred tax assets Entitas anak Subsidiary PBI 650 1.165 515 PBI Jumlah aset pajak tangguhan - bersih 650 1.165 515 Total deferred tax assets - net Liabilitas pajak tangguhan Deferred tax liabilities Perusahaan The Company Rugi fiskal 26.566 11.222 15.344 Fiscal loss Depreciation of property, plant Penyusutan aset tetap 134.653 2.614 132.039 and equipment Penurunan nilai persediaan - 960 960 Decline in value of inventory Imbalan pasca kerja 3.150 334 3.484 Post-employment benefits Lain-lain 498 73 571 Others Liabilitas pajak tangguhan - bersih 104.439 7.241 111.680 Deferred tax liabilities - net Entitas anak Subsidiary SMI 21.501 72 21.573 SMI Jumlah liabilitas pajak tangguhan - bersih 125.940 7.313 133.253 Total deferred tax liabilities - net