Operating Expenses 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 - 96 -

36. Pajak Penghasilan

Lanjutan 36. Income Tax Continued Pajak Kini Lanjutan Current Tax Continued Rincian beban dan hutang pajak kini Perusahaan dan anak perusahaan adalah sebagai berikut: Current tax expense and payable are as follows: 2010 2009 Rp 000 Rp 000 Beban pajak kini Current tax expense Perusahaan 28.670.691 29.170.118 The Company Anak perusahaan Subsidiaries BDP 11.227.719 7.277.998 BDP BTLA 8.544.347 6.383.789 BTLA BNIL 5.536.189 3.211.901 BNIL ABM 5.274.587 3.668.047 ABM BSA 2.206.398 2.123.616 BSA Jumlah 61.459.931 51.835.469 Subtotal Dikurangi pembayaran pajak dimuka Less prepaid taxes Pajak penghasilan Income taxes Pasal 22 505.255 189.951 Article 22 Pasal 23 2.547.640 1.019.255 Article 23 Pasal 25 42.577.751 20.784.451 Article 25 Jumlah 45.630.646 21.993.657 Subtotal Hutang pajak kini 15.829.285 29.841.812 Current tax payable Terdiri dari: Consists of: Hutang pajak kini Catatan 18 Current tax payable Note 18 Perusahaan 5.523.608 26.664.547 The Company Anak perusahaan Subsidiaries BTLA 2.160.559 2.154.477 BTLA BSA 374.554 412.901 BSA BDP 3.864.142 327.332 BDP BNIL 2.201.809 151.626 BNIL ABM 1.704.613 130.929 ABM Hutang pajak kini 15.829.285 29.841.812 Current tax payable Taksiran tagihan pajak merupakan kelebihan pembayaran pajak penghasilan Perusahaan dan anak perusahaan tahun berjalan, yang menurut pendapat manajemen dapat diperoleh kembali dengan rincian sebagai berikut: Estimated claims for tax refund represent claims for over payments of current year income taxes of the Company and its subsidiary which the management believes can be recovered, with details as follows: 2010 2009 Rp 000 Rp 000 Tahun 2009 Year 2009 Anak Perusahaan Subsidiary BNCW - 38.298 BNCW Tahun 2008 Year 2008 Perusahaan The Company Pasal 22 - 171.590 Article 22 Pasal 23 - 575.119 Article 23 Pasal 25 - 4.865.682 Article 25 Anak perusahaan - Subsidiaries BNCW BNCW Pasal 25 - 155.389 Artic le 25 - 5.767.780 Jumlah Catatan 16 - 5.806.078 Total Note 16 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