HAK ATAS TANAH Lanjutan

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E54 Exhibit E54 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

16. PERPAJAKAN Lanjutan

16. TAXATION Continued b. Utang pajak b. Taxes payable 2 0 1 2 2 0 1 1 Pajak Penghasilan Pasal 21 4.945.406 4.173.769 Income Tax Article 21 Pajak Penghasilan Pasal 22 14.516 18.758 Income Tax Article 22 Pajak Penghasilan Pasal 23 891.778 614.678 Income Tax Article 23 Pajak Penghasilan Pasal 25 170.742 217.579 Income Tax Article 25 Pajak Penghasilan Pasal 26 2.323.879 1.796.242 Income Tax Article 26 Pajak Penghasilan Pasal 29 6.310.256 3.455.871 Income Tax Article 29 Pajak Penghasilan Pasal 4 2 79.557 1.403.358 Income Tax Article 4 2 Pajak Pertambahan Nilai 2.033.240 5.495.487 Value Added Tax J u m l a h 16.769.374 17.175.742 T o t a l c. Pajak kini c. Current tax Rekonsiliasi antara laba rugi sebelum pajak penghasilan seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian dan penghasilan kena pajak untuk tahun-tahun yang berakhir 31 Desember 2012 dan 2011 adalah sebagai berikut: A reconciliation between profit loss before income tax as presented in the consolidated statements of comprehensive income and taxable income for the years ended 31 December 2012 and

2011, are as follow:

2 0 1 2 2 0 1 1 Rugi laba sebelum pajak penghasilan menurut Loss profit before income tax per laporan laba rugi komprehensif konsolidasian 79.308.837 36.538.177 consolidated statements of comprehensive income Rugi laba entitas anak sebelum pajak penghasilan 139.284.263 37.887.439 Loss profit of subsdiaries before income tax Laba rugi Perusahaan sebelum pajak penghasilan 59.975.426 1.349.262 The Companys profit loss before income tax Beda waktu Timing difference Imbalan pasca kerja 1.654.662 2.301.264 Post employee benefit Penyusutan aset tetap 103.550 75.167 Depreciation of property, plant and equipment 1.551.112 2.376.431 Beda tetap Permanent difference Karyawan lain-lain 665.156 271.200 Other employee expense Gaji dan tunjangan 159.797 37.568 Salary and allowance Operasional kantor 109.383 35.000 Office operational Representasi dan jamuan 65.041 46.318 Representation and entertainment Pengembangan lingkungan sosial 33.668 57.254 Social development Listrik, air dan komunikasi 8.766 11.431 Electricity, water and communication Perjalanan dinas 3.473 - Business travelling Bunga PSAK 50 55 52.128.707 - Interest of PSAK 50 55 Pendapatan bunga 2.900.576 65.245 Interest income Angsuran pokok sewa pembiayaan 85.540 72.973 Installment of principal financial lease Perpajakan - 3.131.687 Taxation 54.069.539 3.452.240 Taksiran laba fiskal 4.354.775 4.479.409 Estimated taxable income These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E55 Exhibit E55 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated

16. PERPAJAKAN Lanjutan

16. TAXATION Continued c. Pajak kini Lanjutan c. Current tax Continued 2 0 1 2 2 0 1 1 Taksiran laba fiskal 4.354.775 4.479.409 Estimated taxable income Penghasilan kena pajak Taxable income Dengan fasilitas 581.995 566.339 Used facility Tanpa menggunakan fasilitas 3.772.780 3.913.070 Without facility Taksiran pajak penghasilan Estimate income tax 25 x 50 x Rp 581.995 2011: Rp 566.339 72.749 70.792 25 x 50 x Rp 581,995 2011: Rp 566,339 25 x Rp 3.772.780 2011: Rp 3.913.070 943.195 978.268 25 x Rp 3,772,780 2011: Rp 3,913,070 J u m l a h 1.015.944 1.049.060 T o t a l Pajak penghasilan dibayar dimuka Payment of income taxes Pajak penghasilan - Pasal 23 797.633 759.304 Income tax - Article 23 Pajak penghasilan - Pasal 25 103.793 166.805 Income tax - Article 25 901.426 926.109 Utang pajak penghasilan Income tax payable Perusahaan 114.518 122.951 The Company Entitas anak 6.195.738 3.332.920 The subsidiaries J u m l a h 6.310.256 3.455.871 T o t a l Beban pajak penghasilan Corporate income tax Perusahaan 1.015.944 1.049.060 The Company Entitas anak 9.036.394 12.065.158 The subsidiaries J u m l a h 10.052.338 13.114.218 T o t a l Perhitungan pajak penghasilan badan untuk tahun 2012 dan 2011 telah sesuai dengan Surat Pemberitahuan Pajak SPT tahun-tahun yang bersangkutan. The calculation of income tax for the year 2012 and 2011 is according to the related “Surat Pemberitahuan Pajak” SPT years.