BEBANPENDAPATAN BUNGA - BERSIH INTEREST EXPENSEINCOME - NET

27 are in the Indonesian language. PT PERTAMINA PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT PERTAMINA PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in millions of Rupiah, unless otherwise stated 33. PENDAPATAN LAIN-LAIN - BERSIH 33. OTHER INCOME - NET 2007 2006 Pendapatan: Income: Imbalan jasa pipeline 221.307 96.560 Pipeline service fees Denda kontrak dan material 161.257 287.495 Contract and materials penalties Imbalan jasa pungut pajak bahan Collection fees for tax on bakar kendaraan bermotor PBBKB 111.453 100.039 vehicle fuel PBBKB services Klaim 98.567 106.561 Claims Beban: Expenses: Rugi dari pelepasan aset tetap Loss on disposal of fixed assets dan penyisihan penurunan nilai 538.785 435.318 and impairment provision Pemulihanbeban penyisihan Recovery ofprovision for piutang ragu-ragu - bersih 6.881 26.143 doubtful accounts - net 60.680 129.194 Lain-lain 747.720 412.981 Others Jumlah 808.400 542.175 Total 34. PERPAJAKAN 34. TAXATION

a. Pajak dibayar di muka:

a. Prepaid taxes:

2007 2006 Perusahaan: The Company: Tagihan pajak penghasilan badan Refundable corporate income tax 2003 40.441 40.441 2003 2004 397.837 397.837 2004 2005 1.738.862 1.728.794 2005 2007 1.036.007 - 2007 Jumlah - Perusahaan 3.213.147 2.167.072 Total - Company Anak Perusahaan: Subsidiaries: PPN 976.374 487.771 VAT Pajak lain-lain 59.440 68.384 Other taxes Jumlah - Anak Perusahaan 1.035.814 556.155 Total - Subsidiaries Jumlah 4.248.961 2.723.227 Total Bagian lancar 1.035.814 556.155 Current portion Bagian tidak lancar Catatan 11 3.213.147 2.167.072 Non-current portion Note 11 SPT PPh Badan tahun 2007 telah disampaikan ke kantor pajak berdasarkan laporan keuangan Perusahaan yang belum diaudit dimana dilaporkan kelebihan pajak sejumlah Rp4.168.257. Kantor pajak masih dalam proses menyelesaikan pemeriksaan terkait dengan SPT PPh Badan Perusahaan tahun 2007 dan belum mengeluarkan surat ketetapan pajak kepada Perusahaan sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini. The Companys 2007 corporate income tax CIT return was submitted to the tax office based on the Companys unaudited financial statements information and reported a tax overpayment amounting to Rp4,168,257. The tax office is still in process of completing its audit in relation to the Companys 2007 CIT position, and has not yet issued an assessment to the Company as of the date of the completion of these consolidated financial statements. Semangat juang bagimu ibu pertiwi laporan tahunan PERTAMINA annual report 2007 2 are in the Indonesian language. PT PERTAMINA PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT PERTAMINA PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in millions of Rupiah, unless otherwise stated 34. PERPAJAKAN lanjutan 34. TAXATION continued

b. Hutang pajak:

b. Taxes payable:

2007 2006 Perusahaan: The Company: Pajak penghasilan: Income taxes: Badan - 2006 1.089.652 1.196.703 Corporate - 2006 Pasal 15 8.962 12.195 Article 15 Pasal 21 83.769 160.816 Article 21 Pasal 22 4.784 2.362 Article 22 Pasal 23 14.823 20.585 Article 23 Pasal 26 4.585 35.850 Article 26 PPN - bersih 962.247 1.466.537 VAT - net PPN atas penjualan Avtur untuk VAT on sales of Avtur to penerbangan internasional international airlines Catatan 34g.6 342.605 390.331 Note 34g.6 Pajak lain-lain 710.059 623.893 Other taxes Jumlah - Perusahaan 3.221.486 3.909.272 Total - Company Anak Perusahaan: Subsidiaries: Pajak penghasilan badan 11.558 18.804 Corporate income tax PPN 204.815 182.196 VAT Pajak penghasilan dan dividen - Income tax and tax on dividends - PT Pertamina EP PT Pertamina EP - 2005 821.689 821.689 2005 - - 2006 1.935.665 2.352.339 2006 - - 2007 1.908.266 - 2007 - Pajak lain-lain 240.038 115.462 Other taxes Jumlah - Anak Perusahaan 5.122.031 3.490.490 Total - Subsidiaries Jumlah - Konsolidasian 8.343.517 7.399.762 Total - Consolidated Hutang pajak penghasilan dan dividen PT Pertamina EP diantaranya terdiri dari kekurangan pembayaran pajak yang timbul dari hasil audit BPK untuk periode 17 September 2005 sampai dengan 31 Desember 2007 Catatan 41c. PT Pertamina EP’s corporate and dividend taxes payable include underpayments of taxes resulting from the audits by BPK for the period from September 17, 2005 to December 31, 2007 Note 41c.

c. Bebanmanfaat pajak penghasilan

c. Income tax expensebenefit

2007 2006 Perusahaan: The Company: Pajak kini 5.640.160 7.452.270 Current tax Pajak tangguhan 836.857 146.543 Deferred tax 4.803.303 7.305.727 Anak perusahaan: Subsidiaries: Pajak kini 6.513.345 5.126.317 Current tax Pajak tangguhan 314.824 188.284 Deferred tax 6.828.169 4.938.033 Jumlah: Total: Pajak kini 12.153.505 12.578.587 Current tax Pajak tangguhan 522.033 334.827 Deferred tax 11.631.472 12.243.760