ASET TETAP Lanjutan Pelaporan Segmen Segment Information

DECEMBER 31, 2011 AND 2010 Expressed in Rupiah, unless otherwise stated 31 DESEMBER 2011 DAN 2010 PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN Entitas Anak AND SUBSIDIARIES Years ended Tahun yang berakhir pada tanggal-tanggal CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 14. UTANG BANK 14. BANK LOAN Akun ini terdiri dari : : This account consists of : PT Bank Muamalat PT Bank Muamalat Bagian jatuh tempo satu tahun Maturities of one year Utang jangka panjang Long term loan 15. UTANG LAIN-LAIN 15. OTHER PAYABLE Akun ini terdiri dari : : This account consists of : Pihak Hubungan Istimewa Related parties Pihak Ketiga Third parties Jumlah utang lain-lain Total non trade payable Rincian utang lain-lain berdasarkan umur utang adalah sebagai berikut: :The details of aging schedule of other payable to third parties is as follows Sampai dengan 1 bulan Untill 1 month 1 bulan sampai 3 bulan 1 Month untill 3 month 3 bulan sampai 6 bulan 3 month until 6 month 6 bulan sampai 1 tahun 6 month until 1 years 1 tahun 1 years Jumlah Total 16. 16. Akun ini terdiri dari : : This accounts consists of a. Pajak di bayar dimuka a. Prepaid Tax PPn Masukan Value added tax PPh 23 Income tax article 23 PPh 22 Income tax article 23 PPh pasal 4 ayat 2 Income tax article 4 2 PPh Pasal 25 Income tax article 25 Fiskal Fiscal Jumlah Total

b. utang pajak

Pajak Pertambahan Nilai Value Added Tax Pajak penghasilan pasal 21 Income tax article 21 Pajak penghasilan pasal 23 Income tax article 23 Pajak penghasilan pasal 25 Income tax article 25 Pajak penghasilan pasal 29 Income tax article 29 Pajak penghasilan Pasal 42 Income tax article 4 2 PBB Land tax WH Pajak Final WH final tax Jumlah Total 47.000.000 − 2.902.558.679 1.540.144 − − 3.247.056.667 8.687.352.093 − 321.917.898 775.299.656 11.805.354 6.053.533.789 1.114.775.584 410.019.812 2.068.197.537 282.570.445 292.567.089 6.076.068.441 31 Desember 2010 4.012.705.449 2.075.239.787 352.845.774 31 Desember 2011 366.400.651 6.854.191.661 31 Desember 2011 − 31 Desember 2010 530.174.691 13.806.146.222 7.759.514.268 501.345.187 1.512.220.966 − 784.468.990 13.054.394.487 180.349.934.250 177.866.225.610 2.483.708.640 20.280.263.131 31 Desember 2010 Pada tahun 2008, PT. Agis Divisi Service memperoleh fasilitaspinjaman kredit dari Bank Muamalat masing – masing sebesar Rp. 2.000.000, dan diikat dengan bagi hasil sebesar 28,13 untuk nasabah dan 71,87 untuk bank dengan jaminan tanah hak guna bangunan dengan sertifikat No 766 seluas 126 M2 sesuai surat ukur tanggal 14 Juli 1999, nomor: 1541999 tercatat atas nama PT. Agis Tbk, dan satu bidang Hak Guna Bangunan dengan sertifikatNo. 547 seluas 126 M2 sesuai surat ukur tanggal26 Juli 2007 nomor 049692007 dan tercatat atas nama PT. Agis Tbk. Pinjaman tersebut telah diaktakan oleh Notaris Ary Supratno, S.H Jakarta, Pinjaman ini jatuh tempo 15 Agustus 2018 26.375.723.013 62.163.783.273 In 2008, PT Agis Service Division obtained a credit facility from Bank Muamalat amounting to Rp 2,000,000, and sharing profit by the result of 28.13 and 71.87 for customers to bank with a guarantee of land use rights certificate No. 766 buildings with an area of 126 m2 suitable Measure letter dated July 14, 1999, No. 1541999 registered in the name of PT. Agis Tbk, and Saturday the field of land use right certificate No. 547 buildings with an area of 126 m2 according to a letter dated July 26, 2007 Measure the number 049692007 and registered in the name of PT. Agis Tbk. The loan has been notarized by a notary Arry Supratno, Sh Jakarta, the loan maturity date of August 15, 2018. 10.567.843.156 In 2008, PT. Agis Services Division obtained a credit facility from Bank Muamalat respectively - each amounting to Rp. 1,000,000, and tied with the yield was 28.13 and 71.87 for customers to bank with a guarantee of buildings with land use right certificate No: 547 covering an area of 126 m2 suitable measurement certificate dated July 14, 1999, No. 049692007 registered in the name of PT. Agis Tbk, the loan has been notarized by a Notary Ary Supratno, SH Jakarta, the loan maturity date is January 9, 2018 31 Desember 2010 2.803.530.340 211.641.225.610 31 Desember 2010 31 Desember 2011 31 Desember 2011 31 Desember 2011 14.606.640.996 PERPAJAKAN Pada tahun 2008, PT. Agis Devisi Service memperoleh fasilitas pinjaman kredit kepemilikanruko dari Bank Muamalat masing – masing sebesar Rp. 1.000.000, dan diikat dengan bagi hasil sebesar 28,13 untuk nasabah dan 71,87 untuk bank dengan jaminan tanah hak guna bangunan dengan sertifikat No: 547 seluas 126 M sesuai surat ukur tanggal14 Juli 1999, nomor: 049692007 tercatat atas nama PT. Agis Tbk, Pinjaman tersebut telah diaktakanoleh Notaris Ary Supratno, S.H Jakarta, Pinjaman ini jatuh tempo 9 Januari 2018. 5.369.411.666 8.081.291.825 214.444.755.950 5.673.622.135 35.788.060.260 6.200.143.872 8.630.107.564 11.811.118.822 TAXATION 2.369.411.666 1.653.448.324 18.649.134.982 24.222.523.092 62.163.783.273 34 DECEMBER 31, 2011 AND 2010 Expressed in Rupiah, unless otherwise stated 31 DESEMBER 2011 DAN 2010 PT. AGIS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Disajikan dalam Rupiah, kecuali dinyatakan lain PT. AGIS Tbk DAN Entitas Anak AND SUBSIDIARIES Years ended Tahun yang berakhir pada tanggal-tanggal CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 16. 16. c. Pajak penghasilan c. Income tax Laba sebelum taksiran manfaat beban pajak Income before provision for tax benefit expense menurut laporan laba rugi konsolidasian per consolidated statement of income Ditambah dikurangi: Additions deductions: Laba rugi Entitas Anak sebelum pajak Income loss of subsidiaries penghasilan before income tax Laba komersial Perusahaan Commercial income before provision for tax sebelum taksiran beban pajak expense attributable to the Company Beda sementara: Temporary differences: Penyusutan aset tetap Depreciation fo fixed asset Penyisihan barang usang Provision for obsolete inventories Penyisihan piutang ragu-ragu Allowance for doubtful accounts Imbalan pasca kerja Provision for employee benefit obligation Beda tetap: Permanent differences Biaya pajak Tax expense Keuntungan kerugian penjualan aset tetap Gain on sale fixed asset Pendapatan bunga interest income Lain-lain Others Laba rugi fiskal Perusahaan sebelum kompensasi Fiscal profit loss Company before compensated kerugian fiskal with fiscal loss Rugi fiskal yang belum dikompensasi Uncompensated fiscal loss Akumulasi Rugi Fiskal Pajak Penghasilan Income tax Manfaat beban pajak penghasilan Perusahaan dan perusahaan Income tax benefit expenses of the Company and subsidiaries, consist of : anak terdiri dari : Pajak Kini Current tax Perusahaan The Company Entitas Anak Subsidiaries Tangguhan Deferred tax Perusahaan The Company Entitas Anak Subsidiaries Jumlah beban pajak konsolidasian Total Consolidated Income Tax Expenses Rincian aset pajak tangguhan per 31 Desember 2011 adalah sebagai berikut : Deferred tax account balance as of December 31, 2011 are as follows : 31 Desember 2010 Aset kewajiban pajak tangguhan Deferred tax Deferred tax asset liabilities Rugi fiskal Fiscal loss Manfaat imbalan kerja Benefits of employee benefits Penyisihan piutang ragu Allowance for doubtful accounts Penyisihan penurunan nilai persediaan Provision for inventory obsolescence Penyusutan aset tetap Depreciation of fixed assets Perusahaan The Company Entitas Anak Subsidiaries Aset Pajak Tangguhan Deferred tax assets 1.067.671.929 7.415.690 195.346.521 1.727.937.848 21.540.365.579 36.239.629.724 457.503.707 456.693.957 4.270.687.718 2010 − − − 274.443.205 369.599.984 59.787.411.047 37.967.567.572 14.347.980 2.799.217.387 − − 274.443.205 168.922.565 − 837.255.262 21.540.365.579 464.109.647 16.427.201.993 3.158.493.150 2011 195.346.521 29.662.762 213.689.502 31 Desember 2011 6.014.579.814 995.882.233 5.794.137.148 86.988.335.205 15.440.048.327 − 1.727.937.848 Dikreditkan dibebankan ke laba rugi 71.548.286.878 6.325.711.828 − 92.681.250 7.295.621 3.523.868.821 11.235.874 111.212.745 4.726.465.219 71.548.286.878 Rekonsiliasi antara labarugi sebelum taksiran pajak penghasilan dengan taksiran rugi menurut fiskal untuk periode yang berakhir pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut: 6.014.579.814 538.378.526 Reconciliation of profitlosses before income tax to estimate tax incomeloss, for the period ended at December 31, 2011 and 2010 are as follows: 209.313.816 369.399.430 14.699.264.145 1.727.937.848 2.963.146.629 21.876.972.900 16.121.999.914 − 1.727.937.848 1.727.937.848 950.770.984 741.457.168 676.327.779 1.830.014.827 454.643.195 26.829.142.912 11.760.875.831 19.874.684.275 3.752.684.361 4.952.170.012 PERPAJAKAN Lanjutan TAXATION Continued 35