Post-Employment Benefits financial statement december 2010

PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2010 dan 2009 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2010 and 2009 and For the Years then Ended - 97 -

36. Pajak Penghasilan

Lanjutan 36. Income Tax Continued Pajak Kini Lanjutan Current Tax Continued Laba kena pajak Perusahaan tahun 2009 telah sesuai dengan SPT Tahunan yang disampaikan ke Kantor Pelayanan Pajak. The Company’s taxable income and tax expense in 2009 are in accordance with the corporate income tax return filed to the Tax Service Office. Menurut peraturan perpajakan, rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun mendatang sejak terjadinya kerugian fiskal. Rugi fiskal Perusahaan tahun 2008 telah dikompensasikan atas laba kena pajak tahun 2009. According to tax regulations, fiscal loss can be offset against the taxable income immediately within a period of five years after the fiscal loss was incurred. Accordingly, the fiscal loss in 2008 was applied against the taxable income in 2009. Pajak Tangguhan Deferred Tax Rincian dari aset dan kewajiban pajak tangguhan Perusahaan adalah sebagai berikut: The details of deferred tax assets liabilities are as follows: Dikreditkan Dikreditk an Dibebankan ke Dibebankan k e Laporan Laba Rugi Laporan Laba Rugi Konsolidasi Kons olidasi Credited Charged Credited Char ged to Consolidated to Consolidated Statement of S tatement of 1 Januari 2009 Income for 31 Desem ber 2009 Inc ome for 31 Desember 2010 January 1, 2009 the Y ear December 31, 2009 the Year December 31, 2010 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Aset pajak tangguhan: Deferred tax assets: Penyisihan penur unan nilai persediaan dan persediaan usang Allowances for decline in value of inventories and inventory obsolescence 177.960 56.278 121.682 497.299 618.981 Imbalan pasti pasca-kerja Defined-benefit post- employment reserve 7.551.148 869.614 8.420.762 1.457.505 9.878.267 Penyisihan piutang ragu-ragu Allowance for doubtful ac counts 444.591 466.582 911.173 44.413 955.586 Rugi fiskalF isc al loss 13.303.781 10.158.366 3.145.415 2.030.878 5.176.293 Sewa pembiayaan Finance lease 1.127.628 1.046.553 2.174.181 788.392 1.385.789 JumlahTotal 22.605.108 7.831.895 14.773.213 3.241.703 18.014.916 Kewajiban pajak tangguhan: Deferred tax liabilities : Akum ulasi penyusutan aset tetap Accumulated depreciation of property, plant and equipment 61.133.503 9.678.302 70.811.805 18.024.258 88.836.063 Kewajiban pajak tangguhan - bersih Deferred tax liabilities - net 38.528.395 17.510.197 56.038.592 14.782.555 70.821.147 PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2010 dan 2009 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2010 and 2009 and For the Years then Ended - 98 -

36. Pajak Penghasilan

Lanjutan 36. Income Tax Continued Pajak Tangguhan Lanjutan Deferred Tax Continued Berikut ini adalah perincian aset dan kewajiban pajak tangguhan per entitas: The details of deferred tax assets and liabilities of each entity are as follows: 2010 2009 Rp 000 Rp 000 Aset pajak tangguhan: Deferred tax assets: Anak perusahaan Subsidiaries BSA 517 - BSA MMM 231.861 29.277 MMM BNCW 3.665.720 1.814.979 BNCW AKG 1.381.010 1.600.054 AKG Jumlah 5.279.108 3.444.310 Total Kewajiban pajak tangguhan: Deferred tax liabilities: Perusahaan 59.181.825 43.964.409 The Company Anak perusahaan Subsidiaries BDP 6.202.771 5.935.676 BDP BTLA 5.749.026 5.712.633 BTLA BNIL 3.055.958 1.680.865 BNIL ABM 1.910.675 2.104.748 ABM BSA - 84.571 BSA Jumlah 76.100.255 59.482.902 Total Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak menurut laporan laba rugi Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before of the Company is as follows: 2010 2009 Rp 000 Rp 000 Laba sebelum pajak menurut laporan Income before tax per consolidated laba rugi konsolidasi 324.379.636 321.057.339 statements of income Laba sebelum pajak anak perusahaan - Bersih 112.263.616 68.562.594 Income before tax of the subsidiaries - Net Penyesuaian penyajian kembali - 112.710.000 Prior period adjustment Laba sebelum pajak Perusahaan setelah Income before tax of the Company - after penyesuaian penyajian kembali 212.116.020 139.784.745 adjustment for related Beban pajak dengan tarif pajak yang berlaku 42.423.204 32.150.491 Tax expense at effective tax rates Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences: Kerugian penyelesaian kontrak derivatif - 22.182.304 Loss on settlement of derivative contracts Representasi 1.868.534 608.994 Representation Pendapatan bunga yang sudah dikenakan Interest income already subjected to pajak final 403.631 3.423.549 final tax Jumlah - bersih 1.464.903 19.367.749 Net Jumlah 43.888.107 51.518.240 Subtotal Koreksi atas aset pajak tangguhan - - Adjustment on deferred tax assets Pengaruh perubahan tarif pajak penghasilan - 2.902.860 Effect of changes in tax rates Beban pajak Perusahaan 43.888.107 48.615.380 Tax expense of the Company Beban pajak anak perusahaan 32.354.379 20.730.286 Tax expense of the subsidiaries Jumlah beban pajak 76.242.486 69.345.666 Total tax expense