HUTANG USAHA PT Set Sempurna Tbk 2010

These Consolidated Financial Statements are Originally Issued in Indonesian Language. PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2010 DAN 2009 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED

13. PERPAJAKAN

13. TAXATION

a. Hutang pajak dan pajak dibayar di muka

a. Taxes payable and prepaid taxes

Hutang Pajak Taxes Payable Hutang pajak terdiri dari: Taxes payable consists of: 2010 2009 Pajak Penghasilan: Income taxes: Pasal 21 6.523.557.691 4.686.573.458 Article 21 Pasal 2326 2.635.343.351 1.066.526.057 Article 2326 Pasal 25 1.768.911.497 3.237.032.518 Article 25 Pasal 29 1.636.263.686 4.013.701.097 Article 29 Pasal 4 ayat 2 - 722.700 Article 4 2 Jumlah 12.564.076.225 13.004.555.830 Total Pajak Dibayar di Muka Prepaid Taxes Jumlah Pajak Pertambahan Nilai PPN Masukan - bersih Perusahaan dan Anak Perusahaan pada tanggal-tanggal 31 Desember 2010 dan 2009, masing-masing adalah sebesar Rp 9.401.287.426 dan Rp 21.322.319.754. Value Added Tax VAT In - net of the Company and Subsidiary as of December 31, 2010 and 2009 amounting to Rp 9,401,287,426 and Rp 21,322,319,754, respectively. b. Beban manfaat pajak penghasilan b. Income tax expense benefit Beban manfaat pajak penghasilan menurut laporan laba rugi konsolidasi terdiri dari komponen sebagai berikut: Income tax expense benefit as shown in the consolidated statements of income consist of: 2010 2009 Pajak Kini Current tax Perusahaan 29.018.389.000 34.994.034.020 Company Anak Perusahaan 16.177.645.750 13.366.064.040 Subsidiary 45.196.034.750 48.360.098.060 Pajak tangguhan Deferred tax Perusahaan 5.266.730.760 5.495.063.688 Company Anak Perusahaan 13.987.277 44.619.292 Subsidiary 5.280.718.037 5.450.444.396 Beban pajak penghasilan Income tax expense per menurut laporan laba rugi consolidated statements konsolidasi 39.915.316.713 42.909.653.664 of income Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi konsolidasi dengan taksiran penghasilan kena pajak untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2010 dan 2009 adalah sebagai berikut: A reconciliation between income before income tax expense, as shown in the consolidated statements of income, and estimated taxable income for the years ended December 31, 2010 and 2009 are as follows: 112 PT. SELAMAT SEMPURNA Tbk. Laporan Tahunan 2010