PINJAMAN J ANGK A PENDEK lanjutan SHORT-TERM LOANS continued

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 70 16. PERPAJ AK AN lanjutan 16. TAXATION continued Utang pajak terdiri dari lanjutan: Taxes payable consist of continued: 1 Januari 2011 31 Desember 2010 January 1, 2011 2012 2011 December 31, 2010 Entitas Anak: Subsidiaries: Indonesia Indonesia Pajak penghasilan Income taxes Pasal 15 5.380 20.385 36.787 Article 15 Pasal 21 40.016 18.822 21.115 Article 21 Pasal 23 9.335 13.397 38.618 Article 23 Pasal 25 6.253 5.894 291.604 Article 25 Pasal 26 - 3.248 191.118 Article 26 Pasal 4 2 Final 14.203 20.599 34.276 Article 4 2 Final Luar Negeri Foreign Countries Pajak Penghasilan 79.128 31.306 50.860 Income tax 154.315 113.651 664.378 Jumlah 4.218.858 4.330.771 2.922.283 Total 2012 2011 Laba sebel um bebanmanfaat paj ak Income before tax expens ebenefit menurut laporan l aba rugi per consolidated statements komprehensif kons olidasian 46.871.315 61.133.260 of compr ehensive i ncome Ditambah dikurangi: Add deduct: Eliminasi 4.854.292 17.331.034 Eli minati on Laba sebel um bebanmanfaat pajak Income before tax expens ebenefit Entitas Anak 4.267.372 3.783.753 of Subsidi aries Laba sebel um bebanmanfaat pajak Income before tax expens ebenefit Perusahaan 37.749.651 40.018.473 attributabl e to the Company Ditambah dikurangi beda temporer: Add deduct temporary differences : Depreciation on property, plant Penyusutan aset tetap 724.901 1.012.259 and equipment Beban i mbalan kerja 563.519 318.656 Empl oyee benefits Transaksi sewa 27.677 44.484 Leas e transacti on Penyisihan keus angan persediaan 1.688.223 228.751 Allowance for inv entory obsol escenc e Penyisihan atas kerugian penur unan Allowance for i mpair ment loss es on piutang usaha 8.315.935 - trade r eceivables Ditambah dikurangi beda tetap: Add deduct per manent differenc es: Penyusutan dan amortisasi - 86.244 Depreciation and amortization Sumbangan, jamuan dan perayaan 145.198 139.574 Donati on, entertai nment and c elebration Penyisihan atas kerugian penur unan Allowance for i mpair ment loss es on piutang usaha - 121.433 trade r eceivables Penghasilan yang pajaknya bersifat final Income already subjected to final tax Bunga 69.324 267.021 Interes t inc ome Sewa 276.959 276.803 Rental i ncome Lain-lain 15.240 - Others Beban pajak - 244.135 Tax expens e Lain-lain 92.322 649.223 Others Taxabl e in come attributable Penghasilan kena paj ak - Perusahaan

45. 514.103 41. 772.938

to the Company 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 71 16. PERPAJ AK AN lanjutan 16. TAXATION continued Perusahaan akan melaporkan penghasilan kena pajak dan beban pajak penghasilan tahun berjalan untuk tahun 2012 sebagaimana disebutkan di atas, dalam Surat Pemberitahuan Tahunan Pajak Penghasilan Badan SPT PPh Badan ke Kantor Pajak. Penghasilan kena pajak dan beban pajak penghasilan Perusahaan untuk tahun 2011, sesuai dengan jumlah y ang tercantum dalam SPT PPh Badan tahun 2011 y ang telah dilaporkan ke Kantor Pajak. The Company will report the taxable income and current income tax expense at the end of year 2012, as stated above, in its income tax return SPT PPh Badan to be submitted to the Tax Office. The Company’s taxable income and its current income tax expense in 2011, conformed with the related amount reported in its 2011 annual income tax return submitted to the Tax Office. Perusahaan meny ampaikan pajak tahunan atas dasar perhitungan sendiri “self-assesment” berdasarkan perubahan terakhir atas Undang - Undang Ketentuan Umum Perpajakan y ang berlaku mulai tanggal 1 Januari 2008. Otoritas Pajak dapat menetapkan atau mengubah besarny a liabilitas pajak dalam batas waktu lima 5 tahun sejak tanggal terutangnya. The Company submits its tax return on the basis of self-assessment. Based on the latest amendment of the general taxation and procedural law which becomes effective on January 1, 2008, the Tax Authorities may assess or amend taxes within five 5 years from the date the tax becomes payable. Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: The computation of the estimated income tax payable is as follows: 2012 2011 Beban pajak - kini Current tax expense Perusahaan Company Beban pajak penghasilan periode ini 11.378.526 10.443.234 Current year income tax expense Keputusan banding pajak tahun sebelumnya 157.627 - Result of prior years’ tax appeals 11.536.153 10.443.234 Entitas anak 956.866 695.535 Subsidiaries 12.493.019 11.138.769 Pajak penghasilan dibayar di muka Prepayments of income taxes Perusahaan Company Pasal 23 162.366 105.996 Article 23 Pasal 25 8.755.550 6.636.497 Article 25 8.917.916 6.742.493 Entitas anak 522.861 470.931 Subsidiaries Jumlah pajak penghasilan dibayar di muka 9.440.777 7.213.424 Total prepayments of income taxes Keputusan banding pajak tahun sebelumnya 157.627 - Result of prior years’ tax appeals 9.598.404 7.213.424 Hutang pajak penghasilan pasal 29 Income tax payable Article 29 Perusahaan 2.460.610 3.700.741 Company Entitas anak 434.005 224.604 Subsidiaries Jumlah taksiran hutan g paj ak penghasilan 2.894.615 3.925.345 Total estimated i ncome tax payable